Merge pull request #1482 from nabinhait/countrywise_coa
Countrywise coa
diff --git a/erpnext/accounts/doctype/account/account.js b/erpnext/accounts/doctype/account/account.js
index f4ec79b..2577ccf 100644
--- a/erpnext/accounts/doctype/account/account.js
+++ b/erpnext/accounts/doctype/account/account.js
@@ -1,14 +1,6 @@
// Copyright (c) 2013, Web Notes Technologies Pvt. Ltd. and Contributors
// License: GNU General Public License v3. See license.txt
-
-// Onload
-// -----------------------------------------
-cur_frm.cscript.onload = function(doc, cdt, cdn) {
-}
-
-// Refresh
-// -----------------------------------------
cur_frm.cscript.refresh = function(doc, cdt, cdn) {
if(doc.__islocal) {
msgprint(frappe._("Please create new account from Chart of Accounts."));
@@ -22,8 +14,7 @@
'credit_days', 'credit_limit', 'tax_rate'], doc.group_or_ledger=='Ledger')
// disable fields
- cur_frm.toggle_enable(['account_name', 'debit_or_credit', 'group_or_ledger',
- 'is_pl_account', 'company'], false);
+ cur_frm.toggle_enable(['account_name', 'group_or_ledger', 'company'], false);
if(doc.group_or_ledger=='Ledger') {
frappe.model.with_doc("Accounts Settings", "Accounts Settings", function (name) {
@@ -61,14 +52,8 @@
in_list(['Customer', 'Supplier'], doc.master_type));
}
+cur_frm.add_fetch('parent_account', 'report_type', 'report_type');
-// Fetch parent details
-// -----------------------------------------
-cur_frm.add_fetch('parent_account', 'debit_or_credit', 'debit_or_credit');
-cur_frm.add_fetch('parent_account', 'is_pl_account', 'is_pl_account');
-
-// Hide tax rate based on account type
-// -----------------------------------------
cur_frm.cscript.account_type = function(doc, cdt, cdn) {
if(doc.group_or_ledger=='Ledger') {
cur_frm.toggle_display(['tax_rate'], doc.account_type == 'Tax');
@@ -78,8 +63,6 @@
}
}
-// Hide/unhide group or ledger
-// -----------------------------------------
cur_frm.cscript.add_toolbar_buttons = function(doc) {
cur_frm.appframe.add_button(frappe._('Chart of Accounts'),
function() { frappe.set_route("Accounts Browser", "Account"); }, 'icon-sitemap')
@@ -102,8 +85,7 @@
}, "icon-table");
}
}
-// Convert group to ledger
-// -----------------------------------------
+
cur_frm.cscript.convert_to_ledger = function(doc, cdt, cdn) {
return $c_obj(cur_frm.get_doclist(),'convert_group_to_ledger','',function(r,rt) {
if(r.message == 1) {
@@ -112,8 +94,6 @@
});
}
-// Convert ledger to group
-// -----------------------------------------
cur_frm.cscript.convert_to_group = function(doc, cdt, cdn) {
return $c_obj(cur_frm.get_doclist(),'convert_ledger_to_group','',function(r,rt) {
if(r.message == 1) {
diff --git a/erpnext/accounts/doctype/account/account.py b/erpnext/accounts/doctype/account/account.py
index 2b7a0b1..4c3e4d1 100644
--- a/erpnext/accounts/doctype/account/account.py
+++ b/erpnext/accounts/doctype/account/account.py
@@ -48,34 +48,17 @@
def validate_parent(self):
"""Fetch Parent Details and validation for account not to be created under ledger"""
if self.doc.parent_account:
- par = frappe.db.sql("""select name, group_or_ledger, is_pl_account, debit_or_credit
- from tabAccount where name =%s""", self.doc.parent_account)
+ par = frappe.db.sql("""select name, group_or_ledger, report_type
+ from tabAccount where name =%s""", self.doc.parent_account, as_dict=1)
if not par:
throw(_("Parent account does not exists"))
- elif par[0][0] == self.doc.name:
+ elif par[0]["name"] == self.doc.name:
throw(_("You can not assign itself as parent account"))
- elif par[0][1] != 'Group':
+ elif par[0]["group_or_ledger"] != 'Group':
throw(_("Parent account can not be a ledger"))
- elif self.doc.debit_or_credit and par[0][3] != self.doc.debit_or_credit:
- throw("{msg} {debit_or_credit} {under} {account} {acc}".format(**{
- "msg": _("You cannot move a"),
- "debit_or_credit": self.doc.debit_or_credit,
- "under": _("account under"),
- "account": par[0][3],
- "acc": _("account")
- }))
-
- if not self.doc.is_pl_account:
- self.doc.is_pl_account = par[0][2]
- if not self.doc.debit_or_credit:
- self.doc.debit_or_credit = par[0][3]
-
- def validate_max_root_accounts(self):
- """Raise exception if there are more than 4 root accounts"""
- if frappe.db.sql("""select count(*) from tabAccount where
- company=%s and ifnull(parent_account,'')='' and docstatus != 2""",
- self.doc.company)[0][0] > 4:
- throw(_("One company cannot have more than 4 root Accounts"))
+
+ if par[0]["report_type"]:
+ self.doc.report_type = par[0]["report_type"]
def validate_duplicate_account(self):
if self.doc.fields.get('__islocal') or not self.doc.name:
@@ -138,10 +121,8 @@
and docstatus != 2""", self.doc.name)
def validate_mandatory(self):
- if not self.doc.debit_or_credit:
- throw(_("Debit or Credit field is mandatory"))
- if not self.doc.is_pl_account:
- throw(_("Is PL Account field is mandatory"))
+ if not self.doc.report_type:
+ throw(_("Report Type is mandatory"))
def validate_warehouse_account(self):
if not cint(frappe.defaults.get_global_default("auto_accounting_for_stock")):
@@ -169,7 +150,6 @@
frappe.utils.nestedset.update_nsm(self)
def on_update(self):
- self.validate_max_root_accounts()
self.update_nsm_model()
def get_authorized_user(self):
@@ -223,12 +203,12 @@
throw(_("Account ") + new +_(" does not exists"))
val = list(frappe.db.get_value("Account", new_account,
- ["group_or_ledger", "debit_or_credit", "is_pl_account", "company"]))
+ ["group_or_ledger", "report_type", "company"]))
- if val != [self.doc.group_or_ledger, self.doc.debit_or_credit, self.doc.is_pl_account, self.doc.company]:
+ if val != [self.doc.group_or_ledger, self.doc.report_type, self.doc.company]:
throw(_("""Merging is only possible if following \
properties are same in both records.
- Group or Ledger, Debit or Credit, Is PL Account"""))
+ Group or Ledger, Report Type, Company"""))
return new_account
@@ -241,7 +221,7 @@
rebuild_tree("Account", "parent_account")
def get_master_name(doctype, txt, searchfield, start, page_len, filters):
- conditions = (" and company='%s'"% filters["company"]) if doctype == "Warehouse" else ""
+ conditions = (" and company='%s'"% filters["company"].replace("'", "\'")) if doctype == "Warehouse" else ""
return frappe.db.sql("""select name from `tab%s` where %s like %s %s
order by name limit %s, %s""" %
diff --git a/erpnext/accounts/doctype/account/account.txt b/erpnext/accounts/doctype/account/account.txt
index e262215..17d77f9 100644
--- a/erpnext/accounts/doctype/account/account.txt
+++ b/erpnext/accounts/doctype/account/account.txt
@@ -2,7 +2,7 @@
{
"creation": "2013-01-30 12:49:46",
"docstatus": 0,
- "modified": "2014-01-20 17:48:20",
+ "modified": "2014-03-19 12:07:27",
"modified_by": "Administrator",
"owner": "Administrator"
},
@@ -16,7 +16,7 @@
"in_create": 1,
"module": "Accounts",
"name": "__common__",
- "search_fields": "debit_or_credit, group_or_ledger"
+ "search_fields": "group_or_ledger"
},
{
"doctype": "DocField",
@@ -95,29 +95,6 @@
},
{
"doctype": "DocField",
- "fieldname": "debit_or_credit",
- "fieldtype": "Data",
- "in_filter": 1,
- "label": "Debit or Credit",
- "oldfieldname": "debit_or_credit",
- "oldfieldtype": "Data",
- "read_only": 1,
- "search_index": 1
- },
- {
- "doctype": "DocField",
- "fieldname": "is_pl_account",
- "fieldtype": "Select",
- "in_filter": 1,
- "label": "Is PL Account",
- "oldfieldname": "is_pl_account",
- "oldfieldtype": "Select",
- "options": "Yes\nNo",
- "read_only": 1,
- "search_index": 1
- },
- {
- "doctype": "DocField",
"fieldname": "company",
"fieldtype": "Link",
"in_filter": 1,
@@ -147,6 +124,13 @@
"search_index": 1
},
{
+ "doctype": "DocField",
+ "fieldname": "report_type",
+ "fieldtype": "Select",
+ "label": "Report Type",
+ "options": "\nBalance Sheet\nProfit and Loss"
+ },
+ {
"description": "Setting Account Type helps in selecting this Account in transactions.",
"doctype": "DocField",
"fieldname": "account_type",
@@ -155,7 +139,7 @@
"label": "Account Type",
"oldfieldname": "account_type",
"oldfieldtype": "Select",
- "options": "\nFixed Asset Account\nBank or Cash\nExpense Account\nTax\nIncome Account\nChargeable\nWarehouse",
+ "options": "Bank\nCash\nTax\nChargeable\nWarehouse\nReceivable\nPayable\nEquity\nFixed Asset\nCost of Goods Sold\nExpense Account\nIncome Account\nStock Received But Not Billed\nExpenses Included In Valuation\nStock Adjustment",
"search_index": 0
},
{
@@ -220,12 +204,11 @@
"options": "[Select]"
},
{
- "default": "1",
- "depends_on": "eval:doc.group_or_ledger==\"Ledger\"",
"doctype": "DocField",
- "fieldname": "allow_negative_balance",
- "fieldtype": "Check",
- "label": "Allow Negative Balance"
+ "fieldname": "balance_must_be",
+ "fieldtype": "Select",
+ "label": "Balance must be",
+ "options": "\nDebit\nCredit"
},
{
"doctype": "DocField",
diff --git a/erpnext/setup/doctype/company/charts/__init__.py b/erpnext/accounts/doctype/chart_of_accounts/__init__.py
similarity index 100%
copy from erpnext/setup/doctype/company/charts/__init__.py
copy to erpnext/accounts/doctype/chart_of_accounts/__init__.py
diff --git a/erpnext/accounts/doctype/chart_of_accounts/chart_of_accounts.py b/erpnext/accounts/doctype/chart_of_accounts/chart_of_accounts.py
new file mode 100644
index 0000000..333f5c3
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/chart_of_accounts.py
@@ -0,0 +1,65 @@
+# Copyright (c) 2013, Web Notes Technologies Pvt. Ltd. and Contributors
+# License: GNU General Public License v3. See license.txt
+
+from __future__ import unicode_literals
+import frappe, os, json
+from frappe.utils import cstr
+from unidecode import unidecode
+
+
+class DocType:
+ def __init__(self, d, dl):
+ self.doc, self.doclist = d, dl
+ self.no_report_type = False
+
+ def create_accounts(self, company):
+ chart = {}
+ with open(os.path.join(os.path.dirname(__file__), "charts",
+ self.doc.source_file), "r") as f:
+ chart = json.loads(f.read())
+
+ from erpnext.accounts.doctype.chart_of_accounts.charts.account_properties \
+ import account_properties
+
+ if chart:
+ accounts = []
+ def _import_accounts(children, parent):
+ for child in children:
+ account_name = child.get("name")
+ account_name_in_db = unidecode(account_name.strip().lower())
+
+ if account_name_in_db in accounts:
+ count = accounts.count(account_name_in_db)
+ account_name = account_name + " " + cstr(count)
+
+ child.update(account_properties.get(chart.get("name"), {}).get(account_name))
+
+ account = frappe.bean({
+ "doctype": "Account",
+ "account_name": account_name,
+ "company": company,
+ "parent_account": parent,
+ "group_or_ledger": "Group" if child.get("children") else "Ledger",
+ "report_type": child.get("report_type"),
+ "account_type": child.get("account_type")
+ }).insert()
+
+ accounts.append(account_name_in_db)
+
+ # set report_type for all parents where blank
+ if not account.doc.report_type or account.doc.report_type == 'None':
+ self.no_report_type = True
+ elif self.no_report_type:
+ frappe.db.sql("""update tabAccount set report_type=%s
+ where lft<=%s and rgt>=%s and ifnull(report_type, '')=''""",
+ (account.doc.report_type, account.doc.lft, account.doc.rgt))
+
+ if child.get("children"):
+ _import_accounts(child.get("children"), account.doc.name)
+
+ _import_accounts(chart.get("root").get("children"), None)
+
+@frappe.whitelist()
+def get_charts_for_country(country):
+ return frappe.db.sql_list("select chart_name from `tabChart of Accounts` where country=%s",
+ country)
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/chart_of_accounts.txt b/erpnext/accounts/doctype/chart_of_accounts/chart_of_accounts.txt
new file mode 100644
index 0000000..fc2a742
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/chart_of_accounts.txt
@@ -0,0 +1,78 @@
+[
+ {
+ "creation": "2014-03-05 14:11:31",
+ "docstatus": 0,
+ "modified": "2014-03-05 14:51:05",
+ "modified_by": "Administrator",
+ "owner": "Administrator"
+ },
+ {
+ "autoname": "field:chart_name",
+ "description": "Financial Chart of Accounts. Imported from file.",
+ "doctype": "DocType",
+ "document_type": "Master",
+ "in_create": 1,
+ "module": "Accounts",
+ "name": "__common__"
+ },
+ {
+ "doctype": "DocField",
+ "name": "__common__",
+ "parent": "Chart of Accounts",
+ "parentfield": "fields",
+ "parenttype": "DocType",
+ "permlevel": 0
+ },
+ {
+ "doctype": "DocPerm",
+ "export": 0,
+ "name": "__common__",
+ "parent": "Chart of Accounts",
+ "parentfield": "permissions",
+ "parenttype": "DocType",
+ "permlevel": 0,
+ "print": 1,
+ "read": 1,
+ "report": 1,
+ "role": "Accounts Manager"
+ },
+ {
+ "doctype": "DocType",
+ "name": "Chart of Accounts"
+ },
+ {
+ "doctype": "DocField",
+ "fieldname": "chart_name",
+ "fieldtype": "Data",
+ "in_list_view": 0,
+ "label": "Chart Name",
+ "reqd": 1
+ },
+ {
+ "doctype": "DocField",
+ "fieldname": "country",
+ "fieldtype": "Link",
+ "in_list_view": 1,
+ "label": "Country",
+ "options": "Country",
+ "reqd": 1
+ },
+ {
+ "doctype": "DocField",
+ "fieldname": "preview",
+ "fieldtype": "HTML",
+ "label": "Preview"
+ },
+ {
+ "doctype": "DocField",
+ "fieldname": "source_file",
+ "fieldtype": "Data",
+ "hidden": 1,
+ "label": "Source File",
+ "read_only": 1,
+ "reqd": 0
+ },
+ {
+ "doctype": "DocPerm"
+ }
+]
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/charts/__init__.py b/erpnext/accounts/doctype/chart_of_accounts/charts/__init__.py
similarity index 100%
rename from erpnext/setup/doctype/company/charts/__init__.py
rename to erpnext/accounts/doctype/chart_of_accounts/charts/__init__.py
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/account_properties.py b/erpnext/accounts/doctype/chart_of_accounts/charts/account_properties.py
new file mode 100644
index 0000000..021b9d8
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/account_properties.py
@@ -0,0 +1,13 @@
+account_properties = {
+ "Deutscher Kontenplan SKR03": {
+ "Bilanzkonten": {
+ "report_type": "Balance Sheet",
+ },
+ "Gewinn u. Verlust": {
+ "report_type": "Profit and Loss",
+ },
+ "Vortrags- Kapital- und Statistische Konten": {
+ "report_type": "Balance Sheet"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/ar_ar_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/ar_ar_chart_template.json
new file mode 100644
index 0000000..cbffca8
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/ar_ar_chart_template.json
@@ -0,0 +1,669 @@
+{
+ "name": "Argentina - Plan de Cuentas",
+ "root": {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Acreedor por Garant\u00edas Otorgadas"
+ },
+ {
+ "name": "Acreedor por Documentos Descontados"
+ },
+ {
+ "name": "Comitente por Mercaderias Recibidas en Consignaci\u00f3n"
+ }
+ ],
+ "name": "CUENTAS DE ORDEN ACREEDORAS"
+ },
+ {
+ "children": [
+ {
+ "name": "Documentos Endosados"
+ },
+ {
+ "name": "Documentos Descontados"
+ },
+ {
+ "name": "Garantias Otorgadas"
+ },
+ {
+ "name": "Dep\u00f3sito de Valores Recibos en Garant\u00eda"
+ },
+ {
+ "name": "Mercaderias Recibidas en Consignaci\u00f3n"
+ }
+ ],
+ "name": "CUENTAS DE ORDEN DEUDORAS"
+ }
+ ],
+ "name": "Cuentas de Orden"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Recupero de Rezagos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ganancia Venta de Bienes de Uso",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Recupero de Deudores Incobrables",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ganancia Venta Inversiones Permanentes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Donaciones obtenidas, ganandas, percibidas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Resultados Positivos Extraordinarios"
+ },
+ {
+ "children": [
+ {
+ "name": "Comisiones gananados, obtenidos, percibidos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Descuentos gananados, obtenidos, percibidos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Renta de T\u00edtulos P\u00fablicos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Honorarios gananados, obtenidos, percibidos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas - Categoria de productos 01",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Resultados Positivos Ordinarios"
+ },
+ {
+ "name": "Intereses gananados, obtenidos, percibidos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Alquileres gananados, obtenidos, percibidos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ganancia Venta de Acciones",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Resultados Positivos Ordinarios"
+ }
+ ],
+ "name": "RESULTADOS POSITIVOS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Gastos de Publicidad y Propaganda",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos en Servicios P\u00fablicos"
+ },
+ {
+ "children": [
+ {
+ "name": "Costo de Mercader\u00edas Vendidas - Categoria de productos 01",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Costo de Mercader\u00edas Vendidas"
+ },
+ {
+ "name": "Gastos en Amortizaci\u00f3n",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos en Cargas Sociales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos en Sueldos y Jormales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos Bancarios"
+ },
+ {
+ "name": "Gastos en Impuestos"
+ },
+ {
+ "name": "Gastos en Depreciaci\u00f3n de Bienes de Uso",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Resultados Negativos Ordinarios"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos en Siniestros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Donaciones Cedidas, Otorgadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "P\u00e9rdida Venta Bienes de Uso",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Resultados Negativos Extraordinarios"
+ }
+ ],
+ "name": "RESULTADOS NEGATIVOS"
+ }
+ ],
+ "name": "Cuentas de Resultado"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ajustes al Patrimonio / Revaluo T\u00e9cnico de Bienes de Uso",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Ajustes al Patrimonio"
+ },
+ {
+ "children": [
+ {
+ "name": "Aportes No Capitalizados / Aportes Irrevocables Futura Suscripci\u00f3n de Acciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aportes No Capitalizados / Primas de Emsi\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Aportes No Capitalizados"
+ },
+ {
+ "children": [
+ {
+ "name": "Capital social / Dividendos a Distribuir en Acciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Capital social / Acciones en Circulaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Capital social / Capital Suscripto",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Capital social / (-) Descuento de Emisi\u00f3n de Acciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Capital Social"
+ },
+ {
+ "children": [
+ {
+ "name": "Resultados Acumulados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Resultado del Ejercicio",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Ganancias y P\u00e9rdidas del Ejercicio",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Resultados Acumulados del Ejercicio Anterior",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Resultados No Asignados"
+ },
+ {
+ "children": [
+ {
+ "name": "Reserva para Renovaci\u00f3n de Bienes de Uso",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Reserva Estatutaria",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Reserva Facultativa",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Reserva Legal",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Ganancias Reservadas"
+ }
+ ],
+ "name": "PATRIMONIO NETO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Deudas Sociales / Retenciones a Depositar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Deudas Sociales / Sueldos a Pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Deudas Sociales / Provisi\u00f3n para Sueldo Anual Complementario",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Deudas Sociales / Cargas Sociales a Pagar",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudas Sociales"
+ },
+ {
+ "children": [
+ {
+ "name": "Otras Deudas / Acreedores Varios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otras Deudas / Honorarios Directores y S\u00edndicos a Pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otras Deudas / Dividendos a Pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otras Deudas / Cobros por Adelantado",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Otras Deudas"
+ },
+ {
+ "children": [
+ {
+ "name": "Previsiones / Previsi\u00f3n para Garant\u00edas por Service",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Previsiones / Previsi\u00f3n para juicios Pendientes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Previsiones / Previsi\u00f3n Indemnizaci\u00f3n por Despidos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Previsiones"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudas Comerciales / Anticipos de Clientes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Deudas Comerciales / (-) Intereses a Devengar por Compras al Cr\u00e9dito",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Deudas Comerciales / Proveedores",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudas Comerciales"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudas Bancarias y Financieras / Debentures Emitidos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Deudas Bancarias y Financieras / Intereses a Pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Deudas Bancarias y Financieras / Obligaciones a Pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Deudas Bancarias y Financieras / Prestamos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Deudas Bancarias y Financieras / Adelantos en Cuenta Corriente",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudas Bancarias y Financieras"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudas Fiscales / Impuesto sobre los Bienes Personales a Pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Deudas Fiscales / Impuesto a la Ganancia M\u00ednima Presunta a Pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Deudas Fiscales / Monotributo a Pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Deudas Fiscales / IVA a Pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Deudas Fiscales / Impuesto a los D\u00e9bitos y Cr\u00e9ditos Bancarios a Pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Deudas Fiscales / Impuesto a las Ganancias a Pagar",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudas Fiscales"
+ }
+ ],
+ "name": "PASIVO"
+ },
+ {
+ "children": [
+ {
+ "name": "Otros Cr\u00e9ditos / Anticipo de Impuestos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otros Cr\u00e9ditos / Anticipos a Proveedores",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otros Cr\u00e9ditos / Pr\u00e9stamos otorgados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otros Cr\u00e9ditos / Accionistas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otros Cr\u00e9ditos / Intereses Pagados por Adelantado",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otros Cr\u00e9ditos / Alquileres Pagados por Adelantado",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otros Cr\u00e9ditos / Anticipo al Personal",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otros Cr\u00e9ditos / (-) Intereses (+) a Devengar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otros Cr\u00e9ditos / (-) Previsi\u00f3n para Descuentos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Otros Cr\u00e9ditos"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ditos por Ventas / Deudores por Ventas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cr\u00e9ditos por Ventas / Deudores Morosos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cr\u00e9ditos por Ventas / Deudores en Gesti\u00f3n Judicial",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cr\u00e9ditos por Ventas / Deudores Varios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cr\u00e9ditos por Ventas / (-) Previsi\u00f3n para Ds. Incobrables",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cr\u00e9ditos por Ventas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Caja y bancos - Valores a Depositar ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Caja y Bancos.../ BCO. CTA CTE ARS",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Caja y Bancos - Cuentas Corrientes"
+ },
+ {
+ "name": "Caja y bancos - Recaudaciones a Depositar ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Caja y bancos - Caja / efectivo ARS",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Caja y Bancos - Caja"
+ },
+ {
+ "children": [
+ {
+ "name": "Caja y ...- Fondos fijos / caja chica 01 ARS",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Caja y Bancos - Fondos fijos"
+ },
+ {
+ "children": [
+ {
+ "name": "Caja y bancos - Caja / efectivo USD",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Caja y Bancos - Moneda Extranjera"
+ }
+ ],
+ "name": "Caja y Bancos"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Bienes de Cambio - Mercader\u00edas / Categoria de productos 01",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Bienes de Cambio - Mercader\u00edas"
+ },
+ {
+ "name": "Materias primas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bienes de Cambio - Mercader\u00edas en Tr\u00e1nsito",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Productos Elaborados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Productos en Curso de Elaboraci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "(-) Previsi\u00f3n para Desvalorizaci\u00f3n de Bienes de Cambio",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Materiales Varios ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Bienes de Cambio"
+ },
+ {
+ "children": [
+ {
+ "name": "Inversiones / (-) Previsi\u00f3n para Devalorizaci\u00f3n de Acciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones / Acciones Permanentes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones / T\u00edtulos P\u00fablicos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones / Acciones Transitorias",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inversiones"
+ },
+ {
+ "children": [
+ {
+ "name": "Bienes Inmateriales / (-) Amortizaci\u00f3n Acumulada",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bienes Inmateriales / Patentes de Invenci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bienes Inmateriales / Concesiones y Franquicias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bienes Inmateriales / Marcas de F\u00e1brica",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Bienes Inmateriales"
+ },
+ {
+ "children": [
+ {
+ "name": "Bienes de Uso / Inmuebles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bienes de Uso / Maquinaria",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bienes de Uso / Rodados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bienes de Uso / (-) Depreciaci\u00f3n Acumulada",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bienes de Uso / Equipos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Bienes de Uso"
+ }
+ ],
+ "name": "ACTIVO"
+ }
+ ],
+ "name": "Cuentas Patrimoniales"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Compras - Categoria de productos 01"
+ }
+ ],
+ "name": "Compras"
+ },
+ {
+ "name": "Costos de Producci\u00f3n",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de Administraci\u00f3n",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de Comercializaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Cuentas de Movimiento"
+ }
+ ],
+ "name": "Argentina"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/at_austria_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/at_austria_chart_template.json
new file mode 100644
index 0000000..293a2cb
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/at_austria_chart_template.json
@@ -0,0 +1,1103 @@
+{
+ "name": "Austria - Chart of Accounts",
+ "root": {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "1600 bis 1690 Waren",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "1350 bis 1390 Betriebsstoffe",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "1700 bis 1790 Noch nicht abgerechenbare Leistungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "1200 bis 1290 Bezogene Teile",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "1300 bis 1340 Hilfsstoffe",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "1000 bis 1090 Bezugsverrechnung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "1400 bis 1490 Unfertige Erzeugniss",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "geleistete Anzahlungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "1500 bis 1590 Fertige Erzeugniss",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "1900 bis 1990 Wertberichtigungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "1100 bis 1190 Rohstoffe",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Summe Vorr\u00e4te"
+ },
+ {
+ "children": [
+ {
+ "name": "4600 bis 4620 Erl\u00f6se aus dem Abgang vom Anlageverm\u00f6gen, ausgen. Finanzanlagen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se 0 % Ausfuhrlieferungen/Drittl\u00e4nder",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "4500 bis 4570 Ver\u00e4nderungen des Bestandes an fertigen und unfertigen Erzeugn. sowie an noch nicht abrechenbaren Leistungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "4660 bis 4670 Ertr\u00e4ge aus der Zuschreibung zum Anlageverm\u00f6gen, ausgen. Finanzanlagen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se 10 %",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se aus im Inland stpfl. EG Lieferungen 10 % USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se i.g. Lieferungen (stfr)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "4800 bis 4990 \u00dcbrige betriebliche Ertr\u00e4ge",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "4580 bis 4590 andere aktivierte Eigenleistungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "4400 bis 4490 Erl\u00f6sschm\u00e4lerungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se 20 %",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "4700 bis 4790 Ertr\u00e4ge aus der Aufl\u00f6sung von R\u00fcckstellungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "4630 bis 4650 Ertr\u00e4ge aus dem Abgang vom Anlageverm\u00f6gen, ausgen. Finanzanlagen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se aus im Inland stpfl. EG Lieferungen 20 % USt",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Summe Betriebliche Ertr\u00e4ge"
+ },
+ {
+ "children": [
+ {
+ "name": "Aufwandsstellenrechnung",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "6400 bis 6440 Aufwendungen f\u00fcr Abfertigungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "6000 bis 6190 L\u00f6hne",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "6700 bis 6890 Sonstige Sozialaufwendungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "6660 bis 6690 Gehaltsabh\u00e4ngige Abgaben und Pflichtbeitr\u00e4gte",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "6500 bis 6550 Gesetzlicher Sozialaufwand Arbeiter",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "6560 bis 6590 Gesetzlicher Sozialaufwand Angestellte",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "6600 bis 6650 Lohnabh\u00e4ngige Abgaben und Pflichtbeitr\u00e4gte",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "6450 bis 6490 Aufwendungen f\u00fcr Altersversorgung",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "6200 bis 6390 Geh\u00e4lter",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Summe Personalaufwand"
+ },
+ {
+ "children": [
+ {
+ "name": "5100 bis 5190 Verbrauch an Rohstoffen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aufwandsstellenrechnung",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "5500 bis 5590 Verbrauch von Werkzeugen und anderen Erzeugungshilfsmittel",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Wareneinkauf igErwerb 10 % VSt/10 % USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Wareneinkauf igErwerb ohne Vorsteuerabzug und 20 % USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "5600 bis 5690 Verbrauch von Brenn- und Treibstoffen, Energie und Wasser",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Wareneinkauf igErwerb ohne Vorsteuerabzug und 10 % USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Wareneinkauf 20 %",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Wareneinkauf 10 %",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "5200 bis 5290 Verbrauch von bezogenen Fertig- und Einzelteilen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Wareneinkauf igErwerb 20 % VSt/20 % USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "5700 bis 5790 Sonstige bezogene Herstellungsleistungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Skontoertr\u00e4ge auf sonstige bezogene Herstellungsleistungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Skontoertr\u00e4ge auf Materialaufwand",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "5300 bis 5390 Verbrauch von Hilfsstoffen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "5400 bis 5490 Verbrauch von Betriebsstoffen",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Summe Wareneinsatz"
+ },
+ {
+ "children": [
+ {
+ "name": "8400 bis 8440 Au\u00dferordentliche Ertr\u00e4ge",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "nicht ausgenutzte Lieferantenskonti",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se aus dem Abgang von Wertpapieren des Umlaufverm\u00f6gens",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "8260 bis 8270 Aufwendungen aus sonst. Fiananzanlagen und aus Wertpapieren des Umlaufverm\u00f6gens",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se aus dem Abgang von sonstigen Finanzanlagen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "8600 bis 8690 Aufl\u00f6sung unversteuerten R\u00fccklagen"
+ },
+ {
+ "name": "Erl\u00f6se aus dem Abgang von Beteiligungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gewinabfuhr bzw. Verlust\u00fcberrechnung aus Ergebnisabf\u00fchrungsvertr\u00e4gen"
+ },
+ {
+ "name": "8220 bis 8250 Aufwendungen aus Beteiligungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "8750 bis 8790 Aufl\u00f6sung von Gewinnr\u00fccklagen"
+ },
+ {
+ "name": "Ertr\u00e4ge aus dem Abgang von und der Zuschreibung zu Finanzanlagen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "8280 bis 8340 Zinsen und \u00e4hnliche Aufwendungem",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "8800 bis 8890 Zuweisung von unversteuerten R\u00fccklagen"
+ },
+ {
+ "name": "8000 bis 8040 Ertr\u00e4ge aus Beteiligungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "8450 bis 8490 Au\u00dferordentliche Aufwendungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "8700 bis 8740 Aufl\u00f6sung von Kapitalr\u00fccklagen"
+ },
+ {
+ "name": "Buchwert abgegangener Wertpapiere des Umlaufverm\u00f6gens",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge aus dem Abgang von und der Zuschreibung zu Wertpapieren des Umlaufverm\u00f6gens",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "8050 bis 8090 Ertr\u00e4ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm\u00f6gens",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Tax",
+ "name": "8500 bis 8590 Steuern vom Einkommen und vom Ertrag"
+ },
+ {
+ "name": "Buchwert abgegangener sonstiger Finanzanlagen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "8100 bis 8130 Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Buchwert abgegangener Beteiligungen",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Summe Finanzertr\u00e4ge und Aufwendungen"
+ },
+ {
+ "children": [
+ {
+ "name": "7480 bis 7490 Lizenzaufwand",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Spenden und Trinkgelder",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige betrieblichen Aufwendungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "7200 bis 7290 Instandhaltung u. Reinigung durh Dritte, Entsorgung, Beleuchtung",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "7320 bis 7330 Kfz - Aufwand",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "7750 bis 7760 Beratungs- und Pr\u00fcfungsaufwand",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "7800 bis 7810 Schadensf\u00e4lle",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "B\u00fcromaterial und Drucksorten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aufwandsstellenrechnung",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Skontoertr\u00e4ge auf sonstige betriebliche Aufwendungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "7840 bis 7880 Verschiedene betriebliche Aufwendungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "7910 bis 7950 Aufwandsstellenrechung der Hersteller",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Fachliteratur und Zeitungen ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "7540 bis 7570 Provisionen an Dritte",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "7380 bis 7390 Nachrichtenaufwand",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibungen vom Umlaufverm\u00f6gen, soweit diese die im Unternehmen \u00fcblichen Abschreibungen \u00fcbersteigen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "7700 bis 7740 Versicherungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "7010 bis 7080 Abschreibungen auf das Anlageverm\u00f6gen (ausgenommen Finanzanlagen)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verluste aus dem Abgang vom Anlageverm\u00f6gen, ausgenommen Finanzanlagen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Spesen des Geldverkehrs",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "7360 bis 7370 Tag- und N\u00e4chtigungsgelder",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibungen auf aktivierte Aufwendungen f\u00fcr das Ingangs. u. Erweitern des Betriebes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "7580 bis 7590 Aufsichtsratsverg\u00fctungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Buchwert abgegangener Anlagen, ausgenommen Finanzanlagen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "7400 bis 7430 Miet- und Pachtaufwand",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "7440 bis 7470 Leasingaufwand",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "7340 bis 7350 Reise- und Fahraufwand",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Herstellungskosten der zur Erzielung der Umsatzerl\u00f6se erbrachten Leistungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aus- und Fortbildung",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Tax",
+ "name": "7100 bis 7190 Sonstige Steuern"
+ },
+ {
+ "name": "7650 bis 7680 Werbung und Repr\u00e4sentationen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Vertriebskosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verwaltungskosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Mitgliedsbeitr\u00e4ge",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "7300 bis 7310 Transporte durch Dritte",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "7500 bis 7530 Aufwand f\u00fcr beigestelltes Personal",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "7610 bis 7620 Druckerzeugnisse und Vervielf\u00e4ltigungen",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Summe Abschreibungen und Aufwendungen"
+ },
+ {
+ "children": [
+ {
+ "name": "Umsatzsteuer-Evidenzkonto f\u00fcr erhaltene Anzahlungen auf Bestellungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00fcckstellungen f\u00fcr Pensionen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "3380 bis 3390 Verbindlichkeiten aus der Annahme gezogener Wechsel u. d. Ausstellungen eigener Wechsel",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten gegen\u00fcber Gesellschaften",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Verbindlichkeiten aus Lieferungen u. Leistungen EU",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "3180 bis 3190 Verbindlichkeiten gegen\u00fcber Finanzinstituten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "3110 bis 3170 Verbindlichkeiten gegen\u00fcber Kredidinstituten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Verbindlichkeiten aus Lieferungen u. Leistungen Inland",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "3400 bis 3470 Verbindlichkeiten gegen\u00fc. verb. Untern., Verbindl. gegen\u00fc. Untern., mit denen eine Beteiligungsverh\u00e4lnis besteht",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Anleihen (einschlie\u00dflich konvertibler)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Umsatzsteuer aus i.g. Erwerb 10%"
+ },
+ {
+ "account_type": "Tax",
+ "name": "USt. \u00a719 /art (reverse charge)"
+ },
+ {
+ "name": "3040 bis 3090 Sonstige R\u00fcckstellungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "3700 bis 3890 \u00dcbrige sonstige Verbindlichkeiten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Umsatzsteuer aus i.g. Erwerb 20%"
+ },
+ {
+ "name": "Umsatzsteuer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Umsatzsteuer aus i.g. Lieferungen 20%"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Umsatzsteuer aus i.g. Lieferungen 10%"
+ },
+ {
+ "name": "Erhaltene Anzahlungenauf Bestellungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Verbindlichkeiten aus Lieferungen u. Leistungen sonst. Ausland",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "3900 bis 3990 Passive Rechnungsabgrenzungsposten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Verrechnung Finanzamt"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Umsatzsteuer Zahllast"
+ },
+ {
+ "name": "3020 bis 3030 Steuerr\u00fcckstellungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00fcckstellungen f\u00fcr Abfertigung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "3600 bis 3690 Verbindlichkeiten im Rahmen der sozialen Sicherheit",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Summe Fremdkapital"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "9400 bis 9590 Bewertungsreserven uns sonst. unversteuerte R\u00fccklagen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "9700 bis 9790 Einlagen stiller Gesellschafter "
+ },
+ {
+ "name": "9900 bis 9999 Evidenzkonten"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Bilanzgewinn (-verlust )",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "9300 bis 9380 Gewinnr\u00fccklagen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "9000 bis 9180 Gezeichnetes bzw. gewidmetes Kapital",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Er\u00f6ffnungsbilanz"
+ },
+ {
+ "account_type": "Equity",
+ "name": "nicht eingeforderte ausstehende Einlagen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gewinn- und Verlustrechnung"
+ },
+ {
+ "name": "9600 bis 9690 Privat und Verrechnungskonten bei Einzelunternehmen und Personengesellschaften"
+ },
+ {
+ "name": "Schlussbilanz"
+ },
+ {
+ "account_type": "Equity",
+ "name": "9200 bis 9290 Kapitalr\u00fccklagen",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Summe Eigenkapital R\u00fccklagen Abschlusskonten"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Pauschalwertberichtigungen zu sonstigen Forderungen und Verm\u00f6gensgegenst\u00e4nden",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Disagio",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Einzelwertberichtigungen zu Forderungen aus Lief. und Leist. Ausland",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "2150 bis 2170 Forderungen aus Lief. und Leist. Ausland",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Vorsteuer aus ig. Erwerb 10%"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Schecks in Inlandsw\u00e4hrung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Pauschalwertberichtigungen zu Forderungen aus Lief. und Leist. EU",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Steuerabgrenzung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "2200 bis 2220 Forderungen gegen\u00fcber verbundenen Unternehmen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Kassenbestand",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Eigene Anteile (Wertpapiere)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Pauschalwertberichtigungen zu Forderungen aus Lief. und Leist. Ausland",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Einfuhrumsatzsteuer (bezahlt)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Unterschiedsbetrag zur gebotenen Pensionsr\u00fcckstellung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Wertberichtigungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Besitzwechsel ...",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Unterschiedsbetrag gem. Abschnitt XII Pensionskassengesetz",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "2300 bis 2460 Sonstige Forderungen und Verm\u00f6gensgegenst\u00e4nde",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Einzelwertberichtigungen zu Forderungen gegen\u00fcber Unternehmen mit denen ein Beteiligungsverh\u00e4ltnis besteht",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Anteile an verbundenen Unternehmen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Vorsteuer \u00a719/Art 19 ( reverse charge ) "
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Vorsteuer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Vorsteuer aus ig. Erwerb 20%"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Eingeforderte aber noch nicht eingezahlte Einlagen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Pauschalwertberichtigungen zu Forderungen gegen\u00fcber Unternehmen mit denen ein Beteiligungsverh\u00e4ltnis besteht",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Wertberichtigungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Sonstige Anteile",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Aktive Rechnungsabrenzungsposten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "2100 bis 2120 Forderungen aus Lief. und Leist. EU",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "2750 bis 2770 Kassenbest\u00e4nde in Fremdw\u00e4hrung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Postwertzeichen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Pauschalwertberichtigungen zu Forderungen gegen\u00fcber verbundenen Unternehmen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Einzelwertberichtigungen zu Forderungen aus Lief. und Leist. Inland ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Einzelwertberichtigungen zu Forderungen aus Lief. und Leist. EU",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Stempelmarken",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Einzelwertberichtigungen zu Forderungen gegen\u00fcber verbundenen Unternehmen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Pauschalwertberichtigungen zu Forderungen aus Lief. und Leist. Inland ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "2250 bis 2270 Forderungen gegen\u00fcber Unternehmen, mit denen ein Beteiligungsverh\u00e4ltnis besteht",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Einzelwertberichtigungen zu sonstigen Forderungen und Verm\u00f6gensgegenst\u00e4nden",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Bank / Guthaben bei Kreditinstituten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "2000 bis 2007 Forderungen aus Lief. und Leist. Inland",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "2630 bis 2670 Sonstige Wertpapiere",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Summe Umlaufverm\u00f6gen"
+ },
+ {
+ "children": [
+ {
+ "name": "Fertigungsmaschinen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Geleistete Anzahlungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonstige Ausleihungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Genossenschaften ohne Beteiligungscharakter",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gebinde",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Konzessionen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bauliche Investitionen in fremden (gepachteten) Wohn- und Sozialgeb\u00e4uden",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Antriebsmaschinen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Wohn- und Sozialgeb\u00e4ude auf eigenem Grund",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Geringwertige Verm\u00f6gensgegenst\u00e4nde, soweit im Erzeugerprozess verwendet",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Anteile an Kapitalgesellschaften ohne Beteiligungscharakter",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "LKW",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bauliche Investitionen in fremden (gepachteten) Betriebs- und Gesch\u00e4ftsgeb\u00e4uden",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Hebezeuge und Montageanlagen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aufwendungen f\u00fcs das Ingangssetzen u. Erweitern eines Betriebes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Betriebs- und Gesch\u00e4ftsgeb\u00e4ude auf eigenem Grund",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Anteile an Personengesellschaften ohne Beteiligungscharakter",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Kumulierte Abschreibungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Andere Erzeugungshilfsmittel",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Andere Bef\u00f6rderungsmittel",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Anteile an verbundenen Unternehmen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Anlagen im Bau",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Kumulierte Abschreibungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Wohn- und Sozialgeb\u00e4ude auf fremdem Grund",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Beteiligungen an Gemeinschaftunternehmen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Geleistete Anzahlungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "B\u00fcromaschinen, EDV - Anlagen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gesch\u00e4fts(Firmen)wert",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Energieversorgungsanlagen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Betriebs- und Gesch\u00e4ftsgeb\u00e4ude auf fremdem Grund",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Marken, Warenzeichen und Musterschutzrechte",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Vorrichtungen, Formen und Modelle",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "44 bis 49 Sonstige Maschinen und maschinelle Anlagen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Geringwertige Verm\u00f6gensgegenst\u00e4nde, soweit nicht im Erzeugungsprozess verwendet",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "940 bis 970 Sonstige Finanzanlagen, Wertrechte",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Beteiligungen an angeschlossenen (assoziierten) Unternehmen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "PKW",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Pacht- und Mietrechte",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Transportanlagen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Grundst\u00fccksgleiche Rechte",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Kumulierte Abschreibungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Datenverarbeitungsprogramme",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Grundst\u00fcckseinrichtunten auf fremdem Grund",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonstige Beteiligungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Beheizungs- und Beleuchtungsanlagen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Grundst\u00fcckseinrichtunten auf eigenem Grund",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Patentrechte und Lizenzen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Kumulierte Abschreibungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Ausleihungen an verbundene Unternehmen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Nachrichten- und Kontrollanlagen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "920 bis 930 Festverzinsliche Wertpapiere des Anlageverm\u00f6gens",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unbebaute Grundst\u00fccke",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Allgemeine Werkzeuge und Handwerkzeuge",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Kumulierte Abschreibungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Geleistete Anzahlungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Kumulierte Abschreibungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Ausleihungen an verbundene Unternehmen, mit denen ein Beteiligungsverh\u00e4lnis besteht",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Andere Betriebs- und Gesch\u00e4ftsausstattung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Anteile an Investmentfonds",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bebaute Grundst\u00fccke (Grundwert)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Maschinenwerkzeuge",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Summe Kontoklasse 0 Anlageverm\u00f6gen"
+ }
+ ],
+ "name": "Account Chart - Austria EKR2010"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/be_l10nbe_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/be_l10nbe_chart_template.json
new file mode 100644
index 0000000..e320b82
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/be_l10nbe_chart_template.json
@@ -0,0 +1,4171 @@
+{
+ "name": "Belgian PCMN",
+ "root": {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Acomptes re\u00e7us sur commandes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Fournisseurs C.E.E.",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fournisseurs importation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fournisseurs belges",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Fournisseurs ordinaires",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Entreprises li\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Entreprises avec lesquelles il existe un lien de participation",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Entreprises apparent\u00e9es",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Effets \u00e0 payer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Entreprises avec lesquelles il existe un lien de participation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Entreprises li\u00e9es",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Entreprises apparent\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Fournisseurs importation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fournisseurs belges",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fournisseurs C.E.E.",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Fournisseurs ordinaires",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Fournisseurs : dettes en compte",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Dettes commerciales",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Autres emprunts",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Banque B",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Banque A",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Promesses",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Banque A",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Banque B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Dettes en compte",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Banque A",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Banque B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cr\u00e9dits d'acceptation",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Etablissements de cr\u00e9dit",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Dettes sur droits r\u00e9els sur immeubles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Dettes de location-financement de biens immobiliers",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Dettes de location-financement de biens mobiliers",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Dettes de location-financement et assimil\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Non convertibles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Convertibles",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Emprunts obligataires non subordonn\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Convertibles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Non convertibles",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Emprunts subordonn\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres dettes diverses",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Dettes envers les coparticipants des associations momentan\u00e9es et en participation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Administrateurs, g\u00e9rants, associ\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Autres entreprises avec lesquelles il existe un lien de participation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Entreprises li\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Rentes viag\u00e8res capitalis\u00e9es",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Dettes diverses",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cautionnements re\u00e7us en num\u00e9raires",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DETTES A PLUS D'UN AN",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "PRIMES D'EMISSION",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Reprises de r\u00e9ductions de valeur",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Plus-values de r\u00e9\u00e9valuation",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Plus-values de r\u00e9\u00e9valuation sur immobilisations incorporelles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Plus-values de r\u00e9\u00e9valuation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Reprises de r\u00e9ductions de valeur",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Plus-values de r\u00e9\u00e9valuation sur immobilisations corporelles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Reprises de r\u00e9ductions de valeur",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Plus-values de r\u00e9\u00e9valuation",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Plus-values de r\u00e9\u00e9valuation sur immobilisations financi\u00e8res",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Plus-values de r\u00e9\u00e9valuation sur stocks",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Reprises de r\u00e9ductions de valeur sur placements de tr\u00e9sorerie",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PLUS-VALUES DE REEVALUATION",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Capital amorti",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Capital non amorti",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Capital souscrit ou capital personnel",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Capital non appel\u00e9",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Imp\u00f4ts personnels",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Op\u00e9rations courantes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00e9mun\u00e9rations et autres avantages",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Compte de l'exploitant",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "CAPITAL",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Montants transf\u00e9r\u00e9s aux r\u00e9sultats",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Montants obtenus",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "SUBSIDES EN CAPITAL",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "B\u00e9n\u00e9fice report\u00e9",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Perte report\u00e9e",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "BENEFICE (PERTE) REPORTE(E)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisions pour garanties techniques attach\u00e9es aux ventes et prestations d\u00e9j\u00e0 effectu\u00e9es par l'entreprise",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Pour risques divers ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provision pour d\u00e9part de personnel",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provision pour charge de liquidation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Pour propre assureur",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Pour risques inh\u00e9rents aux op\u00e9rations de cr\u00e9dits \u00e0 moyen ou long terme",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Pour amendes, doubles droits, p\u00e9nalit\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Pour litiges en cours",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisions pour autres risques et charges",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour s\u00fbret\u00e9s personnelles ou r\u00e9elles constitu\u00e9es \u00e0 l'appui de dettes et d'engagements de tiers",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour engagements relatifs \u00e0 l'acquisition ou \u00e0 la cession d'immobilisations",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour ex\u00e9cution de commandes pass\u00e9es ou re\u00e7ues",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour positions et march\u00e9s \u00e0 terme en devises ou positions et march\u00e9s \u00e0 terme en marchandises",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour pensions et obligations similaires",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour charges fiscales",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour grosses r\u00e9parations et gros entretiens",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour autres risques et charges",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PROVISIONS POUR RISQUES ET CHARGES",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "R\u00e9serve pour renouvellement des immobilisations",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00e9serve pour r\u00e9gularisation de dividendes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00e9serve pour installations en faveur du personnel 1333 R\u00e9serves libres",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "R\u00e9serves disponibles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00e9serves immunis\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres r\u00e9serves indisponibles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00e9serve pour actions propres",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "R\u00e9serves indisponibles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00e9serve l\u00e9gale",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "RESERVES",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "COMPTES DE LIAISON DES ETABLISSEMENTS ET SUCCURSALES",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "CLASSE 1",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "R\u00e9ductions de valeur act\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Produits finis",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Valeur d'acquisition",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PRODUITS FINIS",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Rebuts",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "D\u00e9chets",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Travaux en cours",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Produits en cours de fabrication",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Travaux en association momentan\u00e9e",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Produits semi-ouvr\u00e9s",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Valeur d'acquisition",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "R\u00e9ductions de valeur act\u00e9es",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "EN COURS DE FABRICATION",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Mati\u00e8res d'approvisionnement",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Imprim\u00e9s et fournitures de bureau",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Fournitures de services sociaux",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Emballages r\u00e9cup\u00e9rables",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Emballages perdus",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Emballages commerciaux",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Energie, charbon, coke, Mazout, essence, propane",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Produits d'entretien",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Fournitures diverses et petit outillage",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Valeur d'acquisition",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "R\u00e9ductions de valeur act\u00e9es",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "APPROVISIONNEMENTS ET FOURNITURES",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Valeur d'acquisition",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "R\u00e9ductions de valeur act\u00e9es",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "APPROVISIONNEMENTS - MATIERES PREMIERES",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "B\u00e9n\u00e9fice pris en compte",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Valeur d'acquisition",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "R\u00e9ductions de valeur act\u00e9es",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "COMMANDES EN COURS D'EXECUTION",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "R\u00e9ductions de valeur act\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Acomptes vers\u00e9s",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "ACOMPTES VERSES SUR ACHATS POUR STOCKS",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Immeuble A",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Immeuble B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Valeur d'acquisition",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "R\u00e9ductions de valeurs act\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Immeuble A",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Immeuble B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Immeubles construits en vue de leur revente",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "IMMEUBLES DESTINES A LA VENTE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "R\u00e9ductions de valeur act\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Groupe B",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Groupe A",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Valeur d'acquisition",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "MARCHANDISES",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "CLASSE 3. STOCK ET COMMANDES EN COURS D'EXECUTION",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Co\u00fbt des frais de restructuration",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements sur frais de restructuration",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Frais de restructuration",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortissements sur agios sur emprunts et frais d'\u00e9mission d'emprunts",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Agios sur emprunts et frais d'\u00e9mission d'emprunts",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Frais d'\u00e9mission d'emprunts et primes de remboursement",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Frais de constitution et d'augmentation de capital",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements sur frais de constitution et d'augmentation de capital",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Frais de constitution et d'augmentation de capital",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortissements sur int\u00e9r\u00eats intercalaires",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Int\u00e9r\u00eats intercalaires",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Int\u00e9r\u00eats intercalaires",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres frais d'\u00e9tablissement",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements sur autres frais d'\u00e9tablissement",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Autres frais d'\u00e9tablissement",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "FRAIS D'ETABLISSEMENT",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Amortissements sur goodwill",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Plus-values act\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Co\u00fbt d'acquisition",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Goodwill",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Acomptes vers\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Frais de recherche et de mise au point",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements sur frais de recherche et de mise au point",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Plus-values act\u00e9es sur frais de recherche et de mise au point",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Frais de recherche et de d\u00e9veloppement",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Concessions, brevets, licences, savoir-faire, marques, etc...",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Plus-values act\u00e9es sur concessions, brevets, etc...",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements sur concessions, brevets, etc...",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Concessions, brevets, licences, savoir-faire, marques et droits similaires",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "IMMOBILISATIONS INCORPORELLES",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Valeur d'acquisition",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Plus-values act\u00e9es",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Autres droits r\u00e9els sur des immeubles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Frais d'acquisition des terrains \u00e0 b\u00e2tir",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Voies de transport et ouvrages d'art",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Autres b\u00e2timents d'exploitation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "B\u00e2timents administratifs et commerciaux",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "B\u00e2timents industriels",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Valeur d'acquisition",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Sur voies de transport et ouvrages d'art",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur autres b\u00e2timents d'exploitation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur b\u00e2timents administratifs et commerciaux",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur b\u00e2timents industriels",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Plus-values act\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Sur b\u00e2timents industriels",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur b\u00e2timents administratifs et commerciaux",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur autres b\u00e2timents d'exploitation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur voies de transport et ouvrages d'art",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur frais d'acquisition des terrains b\u00e2tis",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortissements sur terrains b\u00e2tis",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Terrains b\u00e2tis",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Voies de transport et ouvrages d'art",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Autres b\u00e2timents d'exploitation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "B\u00e2timents administratifs et commerciaux",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "B\u00e2timents industriels",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Frais d'acquisition sur constructions",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Constructions sur sol d'autrui",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Sur frais d'acquisition sur constructions",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur autres b\u00e2timents d'exploitation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur b\u00e2timents administratifs et commerciaux",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur b\u00e2timents industriels",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur constructions sur sol d'autrui",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur voies de transport et ouvrages d'art",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortissements sur constructions",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Sur b\u00e2timents industriels",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur b\u00e2timents administratifs et commerciaux",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur autres b\u00e2timents d'exploitation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur voies de transport et ouvrages d'art",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Plus-values act\u00e9es",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Constructions",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Plus-values act\u00e9es sur terrains",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortissements sur frais d'acquisition",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00e9ductions de valeur sur terrains",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortissements et r\u00e9ductions de valeur",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Terrains",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Frais d'acquisition sur terrains",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Terrains",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "TERRAINS ET CONSTRUCTIONS",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Division A",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Division B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Outillage",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Installation de conditionnement d'air",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Installation de chauffage",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Installation de chargement",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Installation d'\u00e9lectricit\u00e9",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Installation d'eau",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Installation de gaz",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Installation de vapeur",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Installations",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Division A",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Division B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Machines",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Sur machines",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur installations",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur outillage",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Plus-values act\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Sur installations",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur machines",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur outillage",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortissements",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "INSTALLATIONS, MACHINES ET OUTILLAGE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Idem sur mat\u00e9riel ferroviaire",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements sur mat\u00e9riel automobile",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Idem sur mat\u00e9riel naval",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Idem sur mat\u00e9riel fluvial",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Idem sur mat\u00e9riel a\u00e9rien",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortissements sur mat\u00e9riel roulant",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Plus-values sur mat\u00e9riel automobile",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Idem sur mat\u00e9riel ferroviaire",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Idem sur mat\u00e9riel fluvial",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Idem sur mat\u00e9riel naval",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Idem sur mat\u00e9riel a\u00e9rien",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Plus-values sur mat\u00e9riel roulant",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Mat\u00e9riel ferroviaire",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Voitures",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Camions",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Mat\u00e9riel automobile",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Mat\u00e9riel naval",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Mat\u00e9riel fluvial",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Mat\u00e9riel a\u00e9rien",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Mat\u00e9riel roulant",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Plus-values act\u00e9es sur mat\u00e9riel de bureau et service social",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Plus-values act\u00e9es sur mobilier",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Plus-values act\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortissements sur mobilier",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements sur mat\u00e9riel de bureau et service social",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortissements",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Mobilier oeuvres sociales",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Mobilier des autres b\u00e2timents d'exploitation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Mobilier des b\u00e2timents administratifs et commerciaux",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Mobilier des b\u00e2timents industriels",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Mobilier",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Des b\u00e2timents industriels",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Des b\u00e2timents administratifs et commerciaux",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Des autres b\u00e2timents d'exploitation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Des oeuvres sociales",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Mat\u00e9riel de bureau et de service social",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Mobilier",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "MOBILIER ET MATERIEL ROULANT",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Constructions",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Terrains",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements et r\u00e9ductions de valeur sur terrains et constructions en leasing",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Plus-values sur emphyt\u00e9ose, leasing et droits similaires : terrains et constructions",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Terrains et constructions",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Mat\u00e9riel roulant",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Mobilier",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements sur mobilier et mat\u00e9riel roulant en leasing",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Plus-values act\u00e9es sur mobilier et mat\u00e9riel roulant en leasing",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Mobilier et mat\u00e9riel roulant",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Plus-values act\u00e9es sur installations, machines et outillage pris en leasing",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements sur installations, machines et outillage pris en leasing",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Installations",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Machines",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Outillage",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Installations, machines et outillage",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "IMMOBILISATION DETENUES EN LOCATION-FINANCEMENT ET DROITS SIMILAIRES",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Amortissements sur emballages r\u00e9cup\u00e9rables",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements sur mat\u00e9riel d'emballage",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements sur r\u00e9serve immobili\u00e8re",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements sur maison d'habitation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements sur frais d'am\u00e9nagement des locaux pris en location",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortissements sur autres immobilisations corporelles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Plus-values act\u00e9es sur autres immobilisations corporelles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Mat\u00e9riel d'emballage",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00e9serve immobili\u00e8re",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Maison d'habitation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Frais d'am\u00e9nagements de locaux pris en location",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Emballages r\u00e9cup\u00e9rables",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "AUTRES IMMOBILISATIONS CORPORELLES",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Installations, machines et outillage",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Constructions",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Autres immobilisations corporelles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Mobilier et mat\u00e9riel roulant",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Immobilisations en cours",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Avances et acomptes vers\u00e9s sur immobilisations en cours",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "IMMOBILISATIONS CORPORELLES EN COURS ET ACOMPTES VERSES",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "R\u00e9ductions de valeur act\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Effets \u00e0 recevoir",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cr\u00e9ances en compte",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Titres \u00e0 revenu fixe",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cr\u00e9ances douteuses",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Autres cr\u00e9ances",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Plus-values act\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00e9ductions de valeur act\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Valeur d'acquisition",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Montants non appel\u00e9s",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Autres actions et parts",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ances douteuses",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Effets \u00e0 recevoir",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cr\u00e9ances en compte",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Titres \u00e0 revenu fixes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00e9ductions de valeurs act\u00e9es",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cr\u00e9ances sur des entreprises li\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Valeur d'acquisition",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Montants non appel\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Plus-values act\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00e9ductions de valeurs act\u00e9es",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Participations dans des entreprises li\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Titres \u00e0 revenu fixe",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Effets \u00e0 recevoir",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cr\u00e9ances en compte",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cr\u00e9ances douteuses",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00e9ductions de valeurs act\u00e9es",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cr\u00e9ances sur des entreprises avec lesquelles il existe un lien de participation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Plus-values act\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00e9ductions de valeurs act\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Valeur d'acquisition",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Montants non appel\u00e9s",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Participations dans des entreprises avec lesquelles il existe un lien de participation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres cautionnements vers\u00e9s en num\u00e9raires",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Eau",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Electricit\u00e9",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "T\u00e9l\u00e9phone, t\u00e9lefax, t\u00e9lex",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gaz",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cautionnements vers\u00e9s en num\u00e9raires",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "IMMOBILISATIONS FINANCIERES",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "R\u00e9ductions de valeur act\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cr\u00e9ances douteuses",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Acomptes vers\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Retenues sur garanties",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Sur clients exportation hors C.E.E.",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur clients C.E.E.",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur clients Belgique",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur entreprises avec lesquelles il existe un lien de participation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur entreprises li\u00e9es",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Effets \u00e0 recevoir",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Sur clients exportation hors C.E.E.",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cr\u00e9ances en compte sur entreprises li\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur entreprises avec lesquelles il existe un lien de participation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur clients Belgique",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur clients C.E.E.",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cr\u00e9ances sur les coparticipants",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clients",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cr\u00e9ances commerciales",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "R\u00e9ductions de valeur act\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Sur autres d\u00e9biteurs",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur entreprises li\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur entreprises avec lesquelles il existe un lien de participation",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Effets \u00e0 recevoir",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cr\u00e9ances douteuses",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ances entreprises avec lesquelles il existe un lien de participation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cr\u00e9ances entreprises li\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cr\u00e9ances autres d\u00e9biteurs",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cr\u00e9ances en compte",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cr\u00e9ances r\u00e9sultant de la cession d'immobilisations donn\u00e9es en leasing",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Autres cr\u00e9ances",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "CREANCES A PLUS D'UN AN",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "CLASSE 2. FRAIS D'ETABLISSEMENT. ACTIFS IMMOBILISES ET CREANCES A PLUS D'UN AN",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Valeur d'acquisition",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Montants non appel\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "R\u00e9ductions de valeur act\u00e9es",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "ACTIONS ET PARTS"
+ },
+ {
+ "account_type": "Cash",
+ "name": "ACTIONS PROPRES",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "D'un mois au plus",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "De plus d'un mois et \u00e0 un an au plus",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "De plus d'un an",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "R\u00e9ductions de valeur act\u00e9es",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DEPOTS A TERME"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "R\u00e9ductions de valeur act\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Valeur d'acquisition",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "TITRES A REVENUS FIXES"
+ },
+ {
+ "children": [
+ {
+ "name": "Comptes ouverts aupr\u00e8s des divers \u00e9tablissements"
+ }
+ ],
+ "name": "ETABLISSEMENTS DE CREDIT."
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Ch\u00e8ques \u00e0 encaisser",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Coupons \u00e0 encaisser",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "VALEURS ECHUES A L'ENCAISSEMENT"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Caisses - timbres",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Caisse principale",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Caisses - esp\u00e8ces"
+ }
+ ],
+ "name": "CAISSES"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Compte courant",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Ch\u00e8ques \u00e9mis",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OFFICE DES CHEQUES POSTAUX"
+ },
+ {
+ "account_type": "Cash",
+ "name": "VIREMENTS INTERNES",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "CLASSE 5. PLACEMENTS DE TRESORERIE ET DE VALEURS DISPONIBLES"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "ACOMPTES RECUS SUR COMMANDES",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Tanti\u00e8mes de l'exercice",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Autres allocataires",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Dividendes et tanti\u00e8mes d'exercices ant\u00e9rieurs",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Dividendes de l'exercice",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DETTES DECOULANT DE L'AFFECTATION DES RESULTATS"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Acomptes re\u00e7us",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Factures \u00e0 recevoir",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Fournisseurs importation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Fournisseurs CEE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Fournisseurs belges",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Fournisseurs ordinaires"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Entreprises li\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Entreprises avec lesquelles il existe un lien de participation",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Entreprises apparent\u00e9es"
+ }
+ ],
+ "name": "Effets \u00e0 payer"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Entreprises avec lesquelles il existe un lien de participation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Entreprises li\u00e9es",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Entreprises apparent\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Fournisseurs importation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Fournisseurs belges",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Fournisseurs CEE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Fournisseurs ordinaires"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Dettes envers les coparticipants",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Fournisseurs - retenues de garanties",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Fournisseurs"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Compensations fournisseurs",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DETTES COMMERCIALES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "1er trimestre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Arri\u00e9r\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "3\u00e8me trimestre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "2\u00e8me trimestre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "4\u00e8me trimestre",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Office National de la S\u00e9curit\u00e9 Sociale"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Employ\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Ouvriers",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Administrateurs, g\u00e9rants et commissaires",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Direction",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "R\u00e9mun\u00e9rations"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Ouvriers",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Employ\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Direction",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "P\u00e9cules de vacances"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "\u00e0 4507 Autres imp\u00f4ts en Belgique",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "\u00e0 4504 Imp\u00f4ts sur le r\u00e9sultat",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Imp\u00f4ts \u00e0 l'\u00e9tranger",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Dettes fiscales estim\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "T.V.A. \u00e0 payer - Import",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "T.V.A. \u00e0 payer - Cocontractant",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "T.V.A. \u00e0 payer - Intra-communautaire",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "T.V.A. \u00e0 payer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Taxe d'\u00e9galisation due",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Compte courant administration T.V.A.",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "T.V.A. \u00e0 payer"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Imp\u00f4ts et taxes \u00e0 l'\u00e9tranger",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Autres imp\u00f4ts sur le r\u00e9sultat",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Autres imp\u00f4ts et taxes \u00e0 payer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Imp\u00f4ts provinciaux \u00e0 payer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Imp\u00f4ts communaux \u00e0 payer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Pr\u00e9compte immobilier",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Autres imp\u00f4ts et taxes en Belgique"
+ }
+ ],
+ "name": "Imp\u00f4ts et taxes \u00e0 payer"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Autres pr\u00e9comptes retenus",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Pr\u00e9compte professionnel retenu sur r\u00e9mun\u00e9rations",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Pr\u00e9compte professionnel retenu sur tanti\u00e8mes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Pr\u00e9compte mobilier retenu sur dividendes attribu\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Pr\u00e9compte mobilier retenu sur int\u00e9r\u00eats pay\u00e9s",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Pr\u00e9comptes retenus"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "D\u00e9parts de personnel",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Dettes et provisions sociales diverses",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Caisse d'assurances sociales pour travailleurs ind\u00e9pendants",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Oppositions sur r\u00e9mun\u00e9rations",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Assurance groupe ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Assurances individuelles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Assurance loi",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Assurance salaire garanti ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Assurances relatives au personnel"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Provision pour gratifications de fin d'ann\u00e9e",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Autres dettes sociales"
+ }
+ ],
+ "name": "DETTES FISCALES, SALARIALES ET SOCIALES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Non convertibles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Convertibles",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Emprunts obligataires non subordonn\u00e9s"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Convertibles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Non convertibles",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Emprunts subordonn\u00e9s"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Cr\u00e9dits d'acceptation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Promesses",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Dettes en compte",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Etablissements de cr\u00e9dit"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Financement de biens immobiliers",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Financement de biens mobiliers",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Dettes de location-financement et assimil\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Effets \u00e0 payer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Fournisseurs",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Dettes commerciales"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Autres emprunts",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Cautionnements re\u00e7us en num\u00e9raires",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Entreprises li\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Administrateurs, g\u00e9rants, associ\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Autres dettes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Entreprises avec lesquelles il existe un lien de participation",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Dettes diverses"
+ }
+ ],
+ "name": "DETTES A PLUS D'UN AN ECHEANT DANS L'ANNEE"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Etablissements de cr\u00e9dit. Cr\u00e9dits d'acceptation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Etablissements de cr\u00e9dit. Dettes en compte courant",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Etablissements de cr\u00e9dit. Emprunts en compte \u00e0 terme fixe",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Etablissements de cr\u00e9dit. Promesses",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Autres emprunts",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DETTES FINANCIERES"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "R\u00e9ductions de valeur act\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Compensation clients",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Administrateurs et g\u00e9rants d'entreprise",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Entreprises li\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Autres entreprises avec lesquelles il existe un lien de participation",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clients, cr\u00e9ances courantes, entreprises apparent\u00e9es, administrateurs et g\u00e9rants"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Effets \u00e0 l'escompte",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Effets \u00e0 l'encaissement",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Effets \u00e0 recevoir",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Effets \u00e0 recevoir"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Clients",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Cr\u00e9ances r\u00e9sultant de livraisons de biens",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Rabais, remises, ristournes \u00e0 accorder et autres notes de cr\u00e9dit \u00e0 \u00e9tablir",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clients"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Cr\u00e9ances douteuses",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Acomptes vers\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Clients : retenues sur garanties",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Produits \u00e0 recevoir",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Autres entreprises avec lesquelles il existe un lien de participation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Entreprises li\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Administrateurs et g\u00e9rants de l'entreprise",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Effets \u00e0 recevoir sur entreprises apparent\u00e9es et administrateurs et g\u00e9rants"
+ }
+ ],
+ "name": "CREANCES COMMERCIALES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Actionnaires d\u00e9faillants",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Appels de fonds",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Capital appel\u00e9, non vers\u00e9"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "T.V.A D\u00e9ductible",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Compte courant administration T.V.A.",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Taxe d'\u00e9galisation due",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "T.V.A. \u00e0 r\u00e9cup\u00e9rer"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Compte courant des associ\u00e9s en S.P.R.L.",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Rabais, ristournes, remises \u00e0 obtenir et autres avoirs non encore re\u00e7us",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Compte courant des administrateurs et g\u00e9rants",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Avances et pr\u00eats au personnel",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Associ\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Autres cr\u00e9ances",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Subsides \u00e0 recevoir",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Etat et \u00e9tablissements publics"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Emballages et mat\u00e9riel \u00e0 rendre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Cr\u00e9ances sur soci\u00e9t\u00e9s apparent\u00e9es",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cr\u00e9ances diverses"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Imp\u00f4ts \u00e9trangers",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "\u00e0 4127 Autres imp\u00f4ts belges",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "\u00e0 4124 Imp\u00f4ts belges sur le r\u00e9sultat",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Imp\u00f4ts et versements fiscaux \u00e0 r\u00e9cup\u00e9rer"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Produits \u00e0 recevoir",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Cr\u00e9ances douteuses",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Cautionnements vers\u00e9s en num\u00e9raires",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "R\u00e9ductions de valeur act\u00e9es",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "AUTRES CREANCES"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Acomptes re\u00e7us d'autres tiers \u00e0 moins d'un an",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Participation du personnel \u00e0 payer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Actionnaires - capital \u00e0 rembourser",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Obligations et coupons \u00e9chus",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Emballages et mat\u00e9riel consign\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Autres dettes diverses",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Cautionnements re\u00e7us en num\u00e9raires",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DETTES DIVERSES"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Charges \u00e0 reporter",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Autres produits d'exploitation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Commissions \u00e0 obtenir",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Ristournes, rabais \u00e0 obtenir",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Produits d'exploitation"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Int\u00e9r\u00eats courus et non \u00e9chus sur pr\u00eats et d\u00e9bits",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Autres produits financiers",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Produits financiers"
+ }
+ ],
+ "name": "Produits acquis"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Charges \u00e0 imputer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Produits d'exploitation \u00e0 reporter",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Produits financiers \u00e0 reporter",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Produits \u00e0 reporter"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Compte d'attente",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Compte de r\u00e9partition p\u00e9riodique des charges",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Transferts d'exercice",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Comptes d'attente"
+ }
+ ],
+ "name": "COMPTES DE REGULARISATION ET COMPTES D'ATTENTE"
+ }
+ ],
+ "name": "CLASSE 4. CREANCES ET DETTES A UN AN AU PLUS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Reprises de provisions pour risques et charges exceptionnelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Sur immobilisations corporelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sur immobilisations financi\u00e8res",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sur immobilisations incorporelles",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Plus-values sur r\u00e9alisation d'actifs immobilis\u00e9s"
+ },
+ {
+ "children": [
+ {
+ "name": "Sur immobilisations corporelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sur immobilisations incorporelles",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reprises d'amortissements et de r\u00e9ductions de valeur"
+ },
+ {
+ "name": "Reprises de r\u00e9ductions de valeur sur immobilisations financi\u00e8res",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Autres produits exceptionnels",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "PRODUITS EXCEPTIONNELS"
+ },
+ {
+ "children": [
+ {
+ "name": "Escomptes obtenus",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Produits des autres cr\u00e9ances",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ecarts de conversion des devises",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Subsides en capital et en int\u00e9r\u00eats",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Plus-values sur r\u00e9alisations d'actifs circulants",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Produits des actifs circulants",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Revenus des obligations",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Revenus des actions",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Revenus des cr\u00e9ances \u00e0 plus d'un an",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Produits des immobilisations financi\u00e8res"
+ },
+ {
+ "name": "Diff\u00e9rences de change",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "PRODUITS FINANCIERS"
+ },
+ {
+ "children": [
+ {
+ "name": "Locations diverses \u00e0 caract\u00e8re professionnel",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Revenus des immeubles affect\u00e9s aux activit\u00e9s non professionnelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Plus-values sur r\u00e9alisations courantes d'immobilisations corporelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Bonis sur reprises d'emballages consign\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Bonis sur travaux en associations momentan\u00e9es",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Produits divers"
+ },
+ {
+ "name": "Commissions et courtages",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Redevances pour brevets et licences",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Prestations de services",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Subsides d'exploitation et montants compensatoires",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Plus-values sur r\u00e9alisations de cr\u00e9ances commerciales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Produits de services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "AUTRES PRODUITS D'EXPLOITATION"
+ },
+ {
+ "children": [
+ {
+ "name": "Perte \u00e0 reporter",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Pr\u00e9l\u00e8vement sur les r\u00e9serves",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Intervention d'associ\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Pr\u00e9l\u00e8vement sur le capital et les primes d'\u00e9mission",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "B\u00e9n\u00e9fice report\u00e9 de l'exercice pr\u00e9c\u00e9dent",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "AFFECTATION AUX RESULTATS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "R\u00e9gularisations d'imp\u00f4ts estim\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "R\u00e9gularisations d'imp\u00f4ts dus ou vers\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reprises de provisions fiscales",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Imp\u00f4ts belges sur le r\u00e9sultat"
+ },
+ {
+ "name": "Imp\u00f4ts \u00e9trangers sur le r\u00e9sultat",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "REGULARISATIONS D'IMPOTS ET REPRISES DE PROVISIONS FISCALES"
+ },
+ {
+ "children": [
+ {
+ "name": "En frais d'\u00e9tablissement",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "En immobilisations corporelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "En immobilisations incorporelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "En immobilisations en cours",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "PRODUCTION IMMOBILISEE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Sur travaux en cours des associations momentan\u00e9es",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sur commandes en cours d'ex\u00e9cution",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "B\u00e9n\u00e9fices port\u00e9s en compte sur commandes en cours"
+ },
+ {
+ "children": [
+ {
+ "name": "Co\u00fbt des commandes en cours d'ex\u00e9cution",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Co\u00fbt des travaux en cours des associations momentan\u00e9es",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Commandes en cours - Co\u00fbt de revient"
+ }
+ ],
+ "name": "Des commandes en cours d'ex\u00e9cution"
+ },
+ {
+ "name": "Des immeubles construits destin\u00e9s \u00e0 la vente",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Des produits finis",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Des en cours de fabrication",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "VARIATION DES STOCKS ET DES COMMANDES EN COURS D'EXECUTION"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Prestations de services en vue de l'exportation",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Prestations de services dans les pays membres de la C.E.E.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Prestations de services en Belgique",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Prestations de services"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventes dans les pays membres de la C.E.E.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventes en Belgique",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventes \u00e0 l'exportation",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventes de marchandises"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventes en Belgique",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventes \u00e0 l'exportation",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventes dans les pays membres de la C.E.E.",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventes de d\u00e9chets et rebuts"
+ },
+ {
+ "name": "Facturations des travaux en cours",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventes en Belgique",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventes \u00e0 l'exportation",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventes dans les pays membres de la C.E.E.",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventes de produits finis"
+ },
+ {
+ "name": "P\u00e9nalit\u00e9s et d\u00e9dits obtenus par l'entreprise",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventes d'emballages r\u00e9cup\u00e9rables",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Sur ventes de d\u00e9chets et rebuts",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sur ventes de produits finis",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sur ventes de marchandises",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sur prestations de services",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Mali sur travaux factur\u00e9s aux associations momentan\u00e9es",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Remises, ristournes et rabais accord\u00e9s"
+ }
+ ],
+ "name": "CHIFFRE D'AFFAIRES"
+ }
+ ],
+ "name": "CLASSE 7. - PRODUITS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Achats de mati\u00e8res premi\u00e8res",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Remises, ristournes et rabais obtenus sur achats",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Achats de fournitures",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sous-traitances g\u00e9n\u00e9rales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Achats de services, travaux et \u00e9tudes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Achats d'immeubles destin\u00e9s \u00e0 la revente",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Achats de marchandises",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "De fournitures",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "De mati\u00e8res premi\u00e8res",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "D'immeubles destin\u00e9s \u00e0 la vente",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "De marchandises",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Variations de stocks"
+ }
+ ],
+ "name": "APPROVISIONNEMENTS ET MARCHANDISES"
+ },
+ {
+ "children": [
+ {
+ "name": "R\u00e9mun\u00e9rations, primes pour assurances extral\u00e9gales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Vapeur",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Electricit\u00e9",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Eau",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gaz",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Eau, gaz, \u00e9lectricit\u00e9, vapeur"
+ },
+ {
+ "name": "Imprim\u00e9s et fournitures de bureau",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Frais postaux",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "T\u00e9l\u00e9grammes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "T\u00e9l\u00e9phone",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "T\u00e9lex et t\u00e9l\u00e9fax",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "T\u00e9l\u00e9phone, t\u00e9l\u00e9grammes, t\u00e9lex, t\u00e9l\u00e9fax, frais postaux"
+ },
+ {
+ "name": "Livres, biblioth\u00e8que",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Fournitures faites \u00e0 l'entreprise"
+ },
+ {
+ "children": [
+ {
+ "name": "Personnel int\u00e9rimaire",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Publications l\u00e9gales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Honoraires d'avocats, d'experts, etc ...",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Commissions aux tiers",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Dons, lib\u00e9ralit\u00e9s, ...",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Frais de contentieux",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cotisations aux groupements professionnels",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Divers"
+ },
+ {
+ "children": [
+ {
+ "name": "Transports de personnel",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Voyages, d\u00e9placements, repr\u00e9sentations",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Transports et d\u00e9placements"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres redevances",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Redevances pour brevets, licences, marques, accessoires",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Redevances et royalties"
+ },
+ {
+ "children": [
+ {
+ "name": "Assurance vol",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Assurance autos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Assurance cr\u00e9dit",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Assurance incendie",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Assurances frais g\u00e9n\u00e9raux",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Assurances non relatives au personnel"
+ }
+ ],
+ "name": "R\u00e9tributions de tiers"
+ },
+ {
+ "children": [
+ {
+ "name": "Documentation",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cadeaux \u00e0 la client\u00e8le",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Catalogues et imprim\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Missions et r\u00e9ceptions",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Primes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Foires et expositions",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Echantillons",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Annonces et insertions",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Annonces, publicit\u00e9, propagande et documentation"
+ },
+ {
+ "children": [
+ {
+ "name": "Quote-part b\u00e9n\u00e9ficiaire des coparticipants",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sous-traitants pour activit\u00e9s propres",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sous-traitants d'associations momentan\u00e9es",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Sous-traitants"
+ },
+ {
+ "children": [
+ {
+ "name": "Charges locatives",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Loyers divers",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Loyers et charges locatives"
+ },
+ {
+ "name": "Entretien et r\u00e9paration",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Personnel int\u00e9rimaire et personnes mises \u00e0 la disposition de l'entreprise",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "SERVICES ET BIENS DIVERS"
+ },
+ {
+ "children": [
+ {
+ "name": "Moins-values sur r\u00e9alisations courantes d'immobilisations corporelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Charges d'exploitation port\u00e9es \u00e0 l'actif au titre de restructuration",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Taxes diverses",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Taxes sur autos et camions",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Taxes et imp\u00f4ts directs"
+ },
+ {
+ "children": [
+ {
+ "name": "Timbres fiscaux pris en charge par la firme",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Droits d'enregistrement",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "T.V.A. non d\u00e9ductible",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Taxes et imp\u00f4ts indirects"
+ },
+ {
+ "children": [
+ {
+ "name": "Taxe sur la force motrice",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Taxe sur le personnel occup\u00e9",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Imp\u00f4ts provinciaux et communaux"
+ }
+ ],
+ "name": "Charges fiscales d'exploitation"
+ },
+ {
+ "name": "\u00e0 648 Charges d'exploitations diverses",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Moins-values sur r\u00e9alisations de cr\u00e9ances commerciales",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "AUTRES CHARGES D'EXPLOITATION"
+ },
+ {
+ "children": [
+ {
+ "name": "Frais de vente des titres",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Moins-values sur r\u00e9alisation d'actifs circulants",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres charges de dettes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Int\u00e9r\u00eats intercalaires port\u00e9s \u00e0 l'actif",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Amortissements des agios et frais d'\u00e9mission d'emprunts",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Int\u00e9r\u00eats, commissions et frais aff\u00e9rents aux dettes",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Charges des dettes"
+ },
+ {
+ "children": [
+ {
+ "name": "Reprises",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Dotations ",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "R\u00e9ductions de valeur sur actifs circulants"
+ },
+ {
+ "name": "Commissions sur ouvertures de cr\u00e9dit, cautions, avals",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Diff\u00e9rences de change",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Charges d'escompte de cr\u00e9ances",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Frais de banques, de ch\u00e8ques postaux",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ecarts de conversion des devises",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "CHARGES FINANCIERES"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisions pour risques et charges exceptionnels",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Sur frais d'\u00e9tablissement",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sur immobilisations corporelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sur immobilisations incorporelles",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Amortissements et r\u00e9ductions de valeur exceptionnels"
+ },
+ {
+ "children": [
+ {
+ "name": "Sur immeubles acquis ou construits en vue de la revente",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sur immobilisations corporelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sur immobilisations incorporelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sur immobilisations financi\u00e8res",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sur immobilisations d\u00e9tenues en location-financement et droits similaires",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Moins-values sur r\u00e9alisation d'actifs immobilis\u00e9s"
+ },
+ {
+ "name": "R\u00e9ductions de valeur sur immobilisations financi\u00e8res",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Charges exceptionnelles transf\u00e9r\u00e9es \u00e0 l'actif en frais de restructuration",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Autres charges exceptionnelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Diff\u00e9rence de charge",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "P\u00e9nalit\u00e9s et amendes diverses",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "CHARGES EXCEPTIONNELLES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Exc\u00e9dent de versements d'imp\u00f4ts et pr\u00e9comptes port\u00e9 \u00e0 l'actif",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Imp\u00f4ts et pr\u00e9comptes dus ou vers\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Charges fiscales estim\u00e9es",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Imp\u00f4ts belges sur le r\u00e9sultat de l'exercice"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisions fiscales constitu\u00e9es",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Suppl\u00e9ments d'imp\u00f4ts dus ou vers\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Suppl\u00e9ments d'imp\u00f4ts estim\u00e9s",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Imp\u00f4ts belges sur le r\u00e9sultat d'exercices ant\u00e9rieurs"
+ },
+ {
+ "name": "Imp\u00f4ts \u00e9trangers sur le r\u00e9sultat de l'exercice",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Imp\u00f4ts \u00e9trangers sur le r\u00e9sultat d'exercices ant\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "IMPOTS SUR LE RESULTAT"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Assurances loi, responsabilit\u00e9 civile, chemin du travail",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Assurances individuelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Assurance salaire garanti",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Assurances du personnel"
+ },
+ {
+ "children": [
+ {
+ "name": "Salaire hebdomadaire garanti",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Jours f\u00e9ri\u00e9s pay\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Allocations familiales compl\u00e9mentaires",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Charges sociales diverses"
+ },
+ {
+ "children": [
+ {
+ "name": "Divers",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Allocations familiales compl\u00e9mentaires pour non salari\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Lois sociales pour ind\u00e9pendants",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Charges sociales des administrateurs, g\u00e9rants et commissaires"
+ }
+ ],
+ "name": "Autres frais de personnel"
+ },
+ {
+ "name": "Primes patronales pour assurances extral\u00e9gales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Administrateurs ou g\u00e9rants",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Personnel de direction",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ouvriers",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Employ\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Autres membres du personnel",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "R\u00e9mun\u00e9rations et avantages sociaux directs"
+ },
+ {
+ "children": [
+ {
+ "name": "Utilisations et reprises",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Dotations",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Provision pour p\u00e9cule de vacances"
+ },
+ {
+ "children": [
+ {
+ "name": "Administrateurs et g\u00e9rants",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Personnel",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Pensions de retraite et de survie"
+ },
+ {
+ "children": [
+ {
+ "name": "Sur salaires",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sur appointements et commissions",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Cotisations patronales d'assurances sociales"
+ }
+ ],
+ "name": "REMUNERATIONS, CHARGES SOCIALES ET PENSIONS"
+ },
+ {
+ "name": "TRANSFERTS AUX RESERVES IMMUNISEES",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres allocataires",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "R\u00e9mun\u00e9ration du capital",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Administrateurs ou g\u00e9rants",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Perte report\u00e9e de l'exercice pr\u00e9c\u00e9dent",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Dotation aux autres r\u00e9serves",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "B\u00e9n\u00e9fice \u00e0 reporter",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Dotation \u00e0 la r\u00e9serve l\u00e9gale",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "AFFECTATION DES RESULTATS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Utilisations et reprises",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Dotations",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Provisions pour grosses r\u00e9parations et gros entretiens"
+ },
+ {
+ "children": [
+ {
+ "name": "Utilisations et reprises",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Dotations ",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Provisions pour autres risques et charges"
+ },
+ {
+ "children": [
+ {
+ "name": "Dotations aux r\u00e9ductions de valeur sur immobilisations corporelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Dotations aux r\u00e9ductions de valeur sur immobilisations incorporelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Dotations aux amortissements sur immobilisations incorporelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Dotations aux amortissements sur frais d'\u00e9tablissement",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Dotations aux amortissements sur immobilisations corporelles",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dotations aux amortissements et aux r\u00e9ductions de valeur sur immobilisations"
+ },
+ {
+ "children": [
+ {
+ "name": "Dotations",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reprises",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "R\u00e9ductions de valeur sur stocks"
+ },
+ {
+ "children": [
+ {
+ "name": "Dotations",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reprises",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "R\u00e9ductions de valeur sur commandes en cours d'ex\u00e9cution"
+ },
+ {
+ "children": [
+ {
+ "name": "Reprises",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Dotations",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "R\u00e9ductions de valeur sur cr\u00e9ances commerciales \u00e0 plus d'un an"
+ },
+ {
+ "children": [
+ {
+ "name": "Reprises",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Dotations",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "R\u00e9ductions de valeur sur cr\u00e9ances commerciales \u00e0 un an au plus"
+ },
+ {
+ "children": [
+ {
+ "name": "Dotations",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Utilisations et reprises",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Provisions pour pensions et obligations similaires"
+ }
+ ],
+ "name": "AMORTISSEMENTS, REDUCTIONS DE VALEUR ET PROVISIONS POUR RISQUES ET CHARGES"
+ }
+ ],
+ "name": "CLASSE 6. - CHARGES"
+ }
+ ],
+ "name": "PLAN COMPTABLE MINIMUM NORMALISE"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/bo_bo_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/bo_bo_chart_template.json
new file mode 100644
index 0000000..513ac70
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/bo_bo_chart_template.json
@@ -0,0 +1,657 @@
+{
+ "name": "Bolivia - Plan de Cuentas",
+ "root": {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Acreedor por Garant\u00edas Otorgadas"
+ },
+ {
+ "name": "Acreedor por Documentos Descontados"
+ },
+ {
+ "name": "Comitente por Mercaderias Recibidas en Consignaci\u00f3n"
+ }
+ ],
+ "name": "CUENTAS DE ORDEN ACREEDORAS"
+ },
+ {
+ "children": [
+ {
+ "name": "Documentos Endosados"
+ },
+ {
+ "name": "Documentos Descontados"
+ },
+ {
+ "name": "Garantias Otorgadas"
+ },
+ {
+ "name": "Dep\u00f3sito de Valores Recibos en Garant\u00eda"
+ },
+ {
+ "name": "Mercaderias Recibidas en Consignaci\u00f3n"
+ }
+ ],
+ "name": "CUENTAS DE ORDEN DEUDORAS"
+ }
+ ],
+ "name": "Cuentas de Orden"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Recupero de Rezagos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ganancia Venta de Bienes de Uso",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Recupero de Deudores Incobrables",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ganancia Venta Inversiones Permanentes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Donaciones obtenidas, ganandas, percibidas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Resultados Positivos Extraordinarios"
+ },
+ {
+ "children": [
+ {
+ "name": "Comisiones gananados, obtenidos, percibidos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Descuentos gananados, obtenidos, percibidos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Renta de T\u00edtulos P\u00fablicos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Honorarios gananados, obtenidos, percibidos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas - Categoria de productos 01",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas"
+ },
+ {
+ "name": "Intereses gananados, obtenidos, percibidos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Alquileres gananados, obtenidos, percibidos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ganancia Venta de Acciones",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Resultados Positivos Ordinarios"
+ }
+ ],
+ "name": "RESULTADOS POSITIVOS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Gastos de Publicidad y Propaganda",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos en Servicios P\u00fablicos"
+ },
+ {
+ "children": [
+ {
+ "name": "Costo de Mercader\u00edas Vendidas - Categoria de productos 01",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Costo de Mercader\u00edas Vendidas"
+ },
+ {
+ "name": "Gastos en Amortizaci\u00f3n",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos en Cargas Sociales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos en Sueldos y Jormales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos Bancarios"
+ },
+ {
+ "name": "Gastos en Impuestos"
+ },
+ {
+ "name": "Gastos en Depreciaci\u00f3n de Bienes de Uso",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Resultados Negativos Ordinarios"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos en Siniestros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Donaciones Cedidas, Otorgadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "P\u00e9rdida Venta Bienes de Uso",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Resultados Negativos Extraordinarios"
+ }
+ ],
+ "name": "RESULTADOS NEGATIVOS"
+ }
+ ],
+ "name": "Cuentas de Resultado"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ajustes al Patrimonio / Revaluo T\u00e9cnico de Bienes de Uso",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Ajustes al Patrimonio"
+ },
+ {
+ "children": [
+ {
+ "name": "Aportes No Capitalizados / Aportes Irrevocables Futura Suscripci\u00f3n de Acciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aportes No Capitalizados / Primas de Emsi\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Aportes No Capitalizados"
+ },
+ {
+ "children": [
+ {
+ "name": "Capital social / Dividendos a Distribuir en Acciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Capital social / Acciones en Circulaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Capital social / Capital Suscripto",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Capital social / (-) Descuento de Emisi\u00f3n de Acciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Capital Social"
+ },
+ {
+ "children": [
+ {
+ "name": "Resultados Acumulados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Resultado del Ejercicio",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Ganancias y P\u00e9rdidas del Ejercicio",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Resultados Acumulados del Ejercicio Anterior",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Resultados No Asignados"
+ },
+ {
+ "children": [
+ {
+ "name": "Reserva para Renovaci\u00f3n de Bienes de Uso",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Reserva Estatutaria",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Reserva Facultativa",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Reserva Legal",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Ganancias Reservadas"
+ }
+ ],
+ "name": "PATRIMONIO NETO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Deudas Sociales / Retenciones a Depositar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Deudas Sociales / Sueldos a Pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Deudas Sociales / Provisi\u00f3n para Sueldo Anual Complementario",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Deudas Sociales / Cargas Sociales a Pagar",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudas Sociales"
+ },
+ {
+ "children": [
+ {
+ "name": "Otras Deudas / Acreedores Varios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otras Deudas / Honorarios Directores y S\u00edndicos a Pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otras Deudas / Dividendos a Pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otras Deudas / Cobros por Adelantado",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Otras Deudas"
+ },
+ {
+ "children": [
+ {
+ "name": "Previsiones / Previsi\u00f3n para Garant\u00edas por Service",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Previsiones / Previsi\u00f3n para juicios Pendientes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Previsiones / Previsi\u00f3n Indemnizaci\u00f3n por Despidos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Previsiones"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudas Comerciales / Anticipos de Clientes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Deudas Comerciales / (-) Intereses a Devengar por Compras al Cr\u00e9dito",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Deudas Comerciales / Proveedores",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudas Comerciales"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudas Bancarias y Financieras / Letras de Cambio Emitidos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Deudas Bancarias y Financieras / Intereses a Pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Deudas Bancarias y Financieras / Obligaciones a Pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Deudas Bancarias y Financieras / Prestamos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Deudas Bancarias y Financieras / Adelantos en Cuenta Corriente",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudas Bancarias y Financieras"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudas Fiscales / IVA a Pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Deudas Fiscales / Impuesto a las Transacciones IT a Pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Deudas Fiscales / Impuesto a las Utilidades de Empresas IUE a Pagar",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudas Fiscales"
+ }
+ ],
+ "name": "PASIVO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Caja y bancos - Valores a Depositar ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Caja y Bancos.../ BCO. CTA CTE BOB",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Caja y Bancos - Cuentas Corrientes"
+ },
+ {
+ "name": "Caja y bancos - Recaudaciones a Depositar ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Caja y bancos - Caja / efectivo en BOB",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Caja y Bancos - Caja"
+ },
+ {
+ "children": [
+ {
+ "name": "Caja y ...- Fondos fijos / caja chica 01 BOB",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Caja y Bancos - Fondos fijos"
+ },
+ {
+ "children": [
+ {
+ "name": "Caja y bancos - Caja / efectivo USD",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Caja y Bancos - Moneda Extranjera"
+ }
+ ],
+ "name": "Caja y Bancos"
+ },
+ {
+ "children": [
+ {
+ "name": "Otros Cr\u00e9ditos / Anticipo de Impuestos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otros Cr\u00e9ditos / Anticipos a Proveedores",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otros Cr\u00e9ditos / Pr\u00e9stamos otorgados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otros Cr\u00e9ditos / Accionistas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otros Cr\u00e9ditos / Intereses Pagados por Adelantado",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otros Cr\u00e9ditos / Alquileres Pagados por Adelantado",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otros Cr\u00e9ditos / Anticipo al Personal",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otros Cr\u00e9ditos / (-) Intereses (+) a Devengar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otros Cr\u00e9ditos / (-) Previsi\u00f3n para Descuentos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Otros Cr\u00e9ditos"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ditos fiscal IVA / Deudores por Ventas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cr\u00e9ditos fiscal IVA / Deudores Morosos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cr\u00e9ditos fiscal IVA / Deudores en Gesti\u00f3n Judicial",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cr\u00e9ditos fiscal IVA / Deudores Varios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cr\u00e9ditos fiscal IVA / (-) Previsi\u00f3n para Ds. Incobrables",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cr\u00e9ditos fiscal IVA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Bienes de Cambio - Existencia de Mercader\u00edas / Categoria de productos 01",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Bienes de Cambio - Mercader\u00edas"
+ },
+ {
+ "name": "Materias primas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bienes de Cambio - Mercader\u00edas en Tr\u00e1nsito",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Productos Elaborados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Productos en Curso de Elaboraci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "(-) Desvalorizaci\u00f3n de Existencias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Materiales Varios ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Bienes de Cambio o Realizables"
+ },
+ {
+ "children": [
+ {
+ "name": "Inversiones / (-) Previsi\u00f3n para Devalorizaci\u00f3n de Acciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones / Acciones Permanentes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones / T\u00edtulos P\u00fablicos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones / Acciones Transitorias",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inversiones"
+ },
+ {
+ "children": [
+ {
+ "name": "Bienes Intangibles / (-) Amortizaci\u00f3n Acumulada",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bienes Intangibles / Patentes de Invenci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bienes Intangibles / Concesiones y Franquicias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bienes Intangibles / Marcas de F\u00e1brica",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Bienes Intangibles"
+ },
+ {
+ "children": [
+ {
+ "name": "Bienes de Uso / Inmuebles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bienes de Uso / Maquinaria",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bienes de Uso / Veh\u00edculos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bienes de Uso / (-) Depreciaci\u00f3n Acumulada Bienes de Uso",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bienes de Uso / Equipos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Bienes de Uso"
+ }
+ ],
+ "name": "ACTIVO"
+ }
+ ],
+ "name": "Cuentas Patrimoniales"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Compras - Categoria de productos 01"
+ }
+ ],
+ "name": "Compras"
+ },
+ {
+ "name": "Costos de Producci\u00f3n",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de Administraci\u00f3n",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de Comercializaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Cuentas de Movimiento"
+ }
+ ],
+ "name": "Bolivia"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/br_l10n_br_account_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/br_l10n_br_account_chart_template.json
new file mode 100644
index 0000000..0f75913
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/br_l10n_br_account_chart_template.json
@@ -0,0 +1,2409 @@
+{
+ "name": "Planilha de Contas Brasileira",
+ "root": {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Encargos Sociais \u2013 Previd\u00eancia Social",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Remunera\u00e7\u00e3o a Dirigentes de Ligados \u00e0 Produ\u00e7\u00e3o",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Servi\u00e7os Prestados por Cooperativa de Trabalho",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Consumo de Insumos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Planos de Poupan\u00e7a e Investimentos de Empregados Ligados \u00e0 Produ\u00e7\u00e3o",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Plano de Previd\u00eancia Privada de Empregados Ligados \u00e0 Produ\u00e7\u00e3o",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Alimenta\u00e7\u00e3o do Trabalhador",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Arrendamento Mercantil",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Encargos Sociais \u2013 FGTS",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Encargos Sociais \u2013 Outros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Constitui\u00e7\u00e3o de Provis\u00f5es",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Custo do Pessoal Aplicado na Produ\u00e7\u00e3o",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Outros Custos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Loca\u00e7\u00e3o de M\u00e3o-de-obra",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Servi\u00e7os Prestados Pessoa Jur\u00eddica",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA PRODUZIDOS DA ATIVIDADE RURAL",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Outros Custos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Planos de Poupan\u00e7a e Investimentos de Empregados Ligados \u00e0 Produ\u00e7\u00e3o",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Loca\u00e7\u00e3o de M\u00e3o-de-obra",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Constitui\u00e7\u00e3o de Provis\u00f5es",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Encargos Sociais \u2013 Previd\u00eancia Social",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Consumo de Insumos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Servi\u00e7os Prestados por Cooperativa de Trabalho",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Remunera\u00e7\u00e3o a Dirigentes de Ligados \u00e0 Produ\u00e7\u00e3o",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Encargos Sociais \u2013 FGTS",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Plano de Previd\u00eancia Privada de Empregados Ligados \u00e0 Produ\u00e7\u00e3o",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Custo do Pessoal Aplicado na Produ\u00e7\u00e3o",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Arrendamento Mercantil",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Servi\u00e7os Prestados Pessoa Jur\u00eddica",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Alimenta\u00e7\u00e3o do Trabalhador",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Encargos Sociais \u2013 Outros",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA PRODUZIDOS",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o de Servi\u00e7os",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Constitui\u00e7\u00e3o de Provis\u00f5es",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Encargos Sociais \u2013 Outros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Alimenta\u00e7\u00e3o do Trabalhador",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Outros Custos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Servi\u00e7os Prestados Pessoa Jur\u00eddica",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Loca\u00e7\u00e3o de M\u00e3o-de-obra",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Material Aplicado na Produ\u00e7\u00e3o de Servi\u00e7os",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Plano de Previd\u00eancia Privada de Empregados Ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Planos de Poupan\u00e7a e Investimentos de Empregados Ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Custo do Pessoal Aplicado na Produ\u00e7\u00e3o de Servi\u00e7os",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Servi\u00e7os Prestados por Cooperativa de Trabalho",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Encargos Sociais \u2013 Previd\u00eancia Social",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Arrendamento Mercantil",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Remunera\u00e7\u00e3o a Dirigentes ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Encargos Sociais \u2013 FGTS",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "CUSTO DOS SERVI\u00c7OS PRODUZIDOS",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "CUSTO DOS BENS E SERVI\u00c7OS PRODUZIDOS",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "CUSTOS DE PRODU\u00c7\u00c3O",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "(-) Outras Despesas N\u00e3o Operacionais"
+ },
+ {
+ "name": "(-) Valor Cont\u00e1bil dos Bens e Direitos Alienados"
+ }
+ ],
+ "name": "DESPESAS N\u00c3O OPERACIONAIS"
+ },
+ {
+ "children": [
+ {
+ "name": "Receitas de Aliena\u00e7\u00f5es de Bens e Direitos do Ativo Permanente."
+ },
+ {
+ "name": "Outras Receitas N\u00e3o Operacionais"
+ }
+ ],
+ "name": "RECEITAS N\u00c3O OPERACIONAIS"
+ }
+ ],
+ "name": "RECEITAS E DESPESAS N\u00c3O OPERACIONAIS"
+ }
+ ],
+ "name": "RECEITAS E DESPESAS N\u00c3O OPERACIONAIS"
+ }
+ ],
+ "name": "OUTRAS RECEITAS E DESPESAS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Outras"
+ },
+ {
+ "name": "Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais"
+ },
+ {
+ "name": "Varia\u00e7\u00f5es Cambiais Ativas"
+ },
+ {
+ "name": "Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente"
+ },
+ {
+ "name": "Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade"
+ },
+ {
+ "name": "Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias"
+ },
+ {
+ "name": "Ganhos em Opera\u00e7\u00f5es Day-Trade"
+ },
+ {
+ "name": "Outras Receitas de Aplica\u00e7\u00f5es Financeiras"
+ },
+ {
+ "name": "Outras Receitas Operacionais"
+ },
+ {
+ "name": "Rendimentos e Ganhos de Capital Auferidos no Exterior"
+ }
+ ],
+ "name": "OUTRAS RECEITAS OPERACIONAIS"
+ }
+ ],
+ "name": "OUTRAS RECEITAS OPERACIONAIS"
+ }
+ ],
+ "name": "OUTRAS RECEITAS OPERACIONAIS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Presta\u00e7\u00e3o de Servi\u00e7o por Pessoa Jur\u00eddica"
+ },
+ {
+ "name": "Multas"
+ },
+ {
+ "name": "Contribui\u00e7\u00f5es Previdenci\u00e1rias Patronais"
+ },
+ {
+ "name": "Repasses para Outras Entidades (Sindicatos/Federa\u00e7\u00f5es/Confedera\u00e7\u00f5es)"
+ },
+ {
+ "name": "Outras Despesas Operacionais"
+ },
+ {
+ "name": "Provis\u00f5es para F\u00e9rias e 13o Sal\u00e1rio de Empregados"
+ },
+ {
+ "name": "Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es"
+ },
+ {
+ "name": "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio"
+ },
+ {
+ "name": "Doa\u00e7\u00f5es a Institui\u00e7\u00f5es de Ensino e Pesquisa (Lei no 9.249/1995, art.13, \u00a7 2o)"
+ },
+ {
+ "name": "Indeniza\u00e7\u00f5es Trabalhistas"
+ },
+ {
+ "name": "CSLL"
+ },
+ {
+ "name": "Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o/Fiscal"
+ },
+ {
+ "name": "Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o"
+ },
+ {
+ "name": "Alugu\u00e9is"
+ },
+ {
+ "name": "Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto as citadas acima."
+ },
+ {
+ "name": "Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es"
+ },
+ {
+ "name": "Demais Provis\u00f5es"
+ },
+ {
+ "name": "CPMF"
+ },
+ {
+ "name": "Doa\u00e7\u00f5es a Entidades Civis"
+ },
+ {
+ "name": "FGTS (sem indeniza\u00e7\u00e3o 40%)"
+ },
+ {
+ "name": "Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991)"
+ },
+ {
+ "name": "Remunera\u00e7\u00f5es a Empregados"
+ },
+ {
+ "name": "COFINS"
+ },
+ {
+ "name": "Propaganda e Publicidade"
+ },
+ {
+ "name": "PIS/PASEP"
+ },
+ {
+ "name": "Arrendamento Mercantil"
+ },
+ {
+ "name": "Assist\u00eancia M\u00e9dica, Odontol\u00f3gica, Medicamentos, Aparelhos Ortop\u00e9dicos e Similares"
+ }
+ ],
+ "name": "DESPESAS OPERACIONAIS"
+ }
+ ],
+ "name": "DESPESAS OPERACIONAIS"
+ }
+ ],
+ "name": "DESPESAS OPERACIONAIS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Servi\u00e7os Educacionais"
+ },
+ {
+ "name": "Contribui\u00e7\u00f5es"
+ },
+ {
+ "name": "Doa\u00e7\u00f5es"
+ },
+ {
+ "name": "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas"
+ },
+ {
+ "name": "Outras"
+ }
+ ],
+ "name": "RECEITA DE PRESTA\u00c7\u00c3O DOS SERVI\u00c7OS"
+ },
+ {
+ "children": [
+ {
+ "name": "Conv\u00eanios \u2013 SUS"
+ },
+ {
+ "name": "Outras"
+ },
+ {
+ "name": "Conv\u00eanios \u2013 Outros"
+ },
+ {
+ "name": "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas"
+ },
+ {
+ "name": "Doa\u00e7\u00f5es"
+ },
+ {
+ "name": "Contribui\u00e7\u00f5es"
+ },
+ {
+ "name": "Pacientes Particulares"
+ }
+ ],
+ "name": "RECEITA DE SERVI\u00c7OS DE SA\u00daDE"
+ },
+ {
+ "children": [
+ {
+ "name": "Pacientes Particulares"
+ },
+ {
+ "name": "Conv\u00eanios - Outros"
+ },
+ {
+ "name": "Contribui\u00e7\u00f5es"
+ },
+ {
+ "name": "Doa\u00e7\u00f5es"
+ },
+ {
+ "name": "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas"
+ },
+ {
+ "name": "Outras"
+ }
+ ],
+ "name": "RECEITAS DE SERVI\u00c7OS DE ASSIST\u00caNCIA SOCIAL"
+ },
+ {
+ "children": [
+ {
+ "name": "Outras Contribui\u00e7\u00f5es"
+ },
+ {
+ "name": "Contribui\u00e7\u00f5es Confederativas/Associativas"
+ },
+ {
+ "name": "Outras"
+ },
+ {
+ "name": "Mensalidades"
+ },
+ {
+ "name": "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es"
+ },
+ {
+ "name": "Contribui\u00e7\u00f5es Sindicais"
+ }
+ ],
+ "name": "RECEITAS DE OUTRAS ATIVIDADES"
+ },
+ {
+ "children": [
+ {
+ "name": "Da atividade de Assist\u00eancia Social"
+ },
+ {
+ "name": "Da atividade de Educa\u00e7\u00e3o"
+ },
+ {
+ "name": "Da atividade de Sa\u00fade"
+ },
+ {
+ "name": "Outras"
+ }
+ ],
+ "name": "RECEITA DE VENDA DE PRODUTOS"
+ },
+ {
+ "children": [
+ {
+ "name": "Outras"
+ },
+ {
+ "name": "(-) Vendas Canceladas"
+ },
+ {
+ "name": "(-) Devolu\u00e7\u00f5es e Descontos Incondicionais"
+ }
+ ],
+ "name": "DEDU\u00c7\u00d5ES DA RECEITA BRUTA"
+ }
+ ],
+ "name": "RECEITA BRUTA"
+ }
+ ],
+ "name": "RECEITA OPERACIONAL L\u00cdQUIDA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Custo dos Servi\u00e7os Prestados em Geral"
+ },
+ {
+ "name": "Outros Custos"
+ }
+ ],
+ "name": "CUSTO DOS SERVI\u00c7OS PRESTADOS PARA AS DEMAIS ATIVIDADES"
+ },
+ {
+ "children": [
+ {
+ "name": "Custo dos Servi\u00e7os Prestados a Conv\u00eanios/Contratos/Parcerias (Exceto PROUNI)"
+ },
+ {
+ "name": "Custo dos Servi\u00e7os Prestados a Alunos N\u00e3o Bolsistas"
+ },
+ {
+ "name": "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es"
+ },
+ {
+ "name": "Outros Custos"
+ },
+ {
+ "name": "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas"
+ },
+ {
+ "name": "Custo dos Servi\u00e7os Prestados a Gratuidade"
+ },
+ {
+ "name": "Custo dos Servi\u00e7os Prestados ao PROUNI"
+ }
+ ],
+ "name": "CUSTO DOS SERVI\u00c7OS PRESTADOS PARA EDUCA\u00c7\u00c3O"
+ },
+ {
+ "children": [
+ {
+ "name": "Custo dos Servi\u00e7os Prestados a Conv\u00eanios/Contratos/Parcerias"
+ },
+ {
+ "name": "Custo dos Servi\u00e7os Prestados a Gratuidade"
+ },
+ {
+ "name": "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es"
+ },
+ {
+ "name": "Custo dos Servi\u00e7os Prestados a Pacientes Particulares"
+ },
+ {
+ "name": "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas"
+ },
+ {
+ "name": "Outros Custos"
+ }
+ ],
+ "name": "CUSTO DOS SERVI\u00c7OS PRESTADOS PARA ASSIST\u00caNCIA SOCIAL"
+ },
+ {
+ "children": [
+ {
+ "name": "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es"
+ },
+ {
+ "name": "Custo dos Servi\u00e7os Prestados a Gratuidade"
+ },
+ {
+ "name": "Custo dos Servi\u00e7os Prestados a Pacientes Particulares"
+ },
+ {
+ "name": "Custo dos Servi\u00e7os Prestados a Conv\u00eanios SUS"
+ },
+ {
+ "name": "Outros Custos"
+ },
+ {
+ "name": "Custo dos Servi\u00e7os Prestados a Conv\u00eanios/Contratos/Parcerias"
+ },
+ {
+ "name": "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas"
+ }
+ ],
+ "name": "CUSTO DOS SERVI\u00c7OS PRESTADOS PARA SA\u00daDE"
+ }
+ ],
+ "name": "CUSTO DOS SERVI\u00c7OS PRESTADOS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Custos dos Produtos para Educa\u00e7\u00e3o - Vendidos"
+ },
+ {
+ "name": "Custos dos Produtos para Educa\u00e7\u00e3o - Gratuidades"
+ },
+ {
+ "name": "Outros Custos"
+ }
+ ],
+ "name": "CUSTO DOS PRODUTOS VENDIDOS PARA EDUCA\u00c7\u00c3O"
+ },
+ {
+ "children": [
+ {
+ "name": "Outros Custos"
+ },
+ {
+ "name": "Custos dos Produtos para Sa\u00fade - Gratuidades"
+ },
+ {
+ "name": "Custos dos Produtos para Sa\u00fade \u2013 Vendidos"
+ }
+ ],
+ "name": "CUSTO DOS PRODUTOS VENDIDOS PARA SA\u00daDE"
+ },
+ {
+ "children": [
+ {
+ "name": "Outras"
+ },
+ {
+ "name": "Custos dos Produtos para Assist\u00eancia Social - Vendidos"
+ },
+ {
+ "name": "Custos dos Produtos para Assist\u00eancia Social - Gratuidades"
+ }
+ ],
+ "name": "CUSTO DOS PRODUTOS VENDIDOS PARA ASSIST\u00caNCIA SOCIAL"
+ },
+ {
+ "children": [
+ {
+ "name": "Custos dos Produtos Vendidos em Geral"
+ },
+ {
+ "name": "Outros Custos"
+ }
+ ],
+ "name": "CUSTO DOS PRODUTOS VENDIDOS PARA AS DEMAIS ATIVIDADES"
+ }
+ ],
+ "name": "CUSTO DOS PRODUTOS VENDIDOS"
+ }
+ ],
+ "name": "CUSTO DOS PRODUTOS E SERVI\u00c7OS VENDIDOS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "(-) Perdas em Opera\u00e7\u00f5es Day-Trade"
+ },
+ {
+ "name": "(-) Varia\u00e7\u00f5es Cambiais Passivas"
+ },
+ {
+ "name": "Outras Despesas Operacionais"
+ },
+ {
+ "name": "(-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade"
+ },
+ {
+ "name": "(-) Perdas em Opera\u00e7\u00f5es Realizadas no Exterior"
+ },
+ {
+ "name": "(-) Resultados Negativos em Participa\u00e7\u00f5es Societ\u00e1rias"
+ },
+ {
+ "name": "(-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente"
+ },
+ {
+ "name": "(-) Outras Despesas de Aplica\u00e7\u00f5es"
+ }
+ ],
+ "name": "OUTRAS DESPESAS OPERACIONAIS"
+ }
+ ],
+ "name": "OUTRAS DESPESAS OPERACIONAIS"
+ }
+ ],
+ "name": "OUTRAS DESPESAS OPERACIONAIS"
+ }
+ ],
+ "name": "RESULTADO OPERACIONAL"
+ }
+ ],
+ "name": "SUPER\u00c1VIT/D\u00c9FICIT L\u00cdQUIDO DO PER\u00cdODO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Contas Banc\u00e1rias \u2013 Subven\u00e7\u00f5es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Valores Mobili\u00e1rios - Mercado de Capitais Interno",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Recursos no Exterior Decorrentes de Exporta\u00e7\u00e3o",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Valores Mobili\u00e1rios \u2013 Aplica\u00e7\u00f5es de Subven\u00e7\u00f5es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Valores Mobili\u00e1rios - Mercado de Capitais Externo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Valores Mobili\u00e1rios \u2013 Aplica\u00e7\u00f5es de Outros Recursos Sujeitos a Restri\u00e7\u00f5es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Bancos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Bank",
+ "name": "Caixa",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Outras",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Contas Banc\u00e1rias \u2013 Outros Recursos Sujeitos a Restri\u00e7\u00f5es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Contas Banc\u00e1rias \u2013 Doa\u00e7\u00f5es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Valores Mobili\u00e1rios \u2013 Aplica\u00e7\u00f5es de Doa\u00e7\u00f5es",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DISPONIBILIDADES",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Im\u00f3veis Destinados \u00e0 Venda",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Constru\u00e7\u00f5es em Andamento de Im\u00f3veis Destinados \u00e0 Venda",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Produtos Agropecu\u00e1rios em Forma\u00e7\u00e3o",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Insumos Agropecu\u00e1rios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Servi\u00e7os em andamento",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Produtos Acabados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Produtos em Elabora\u00e7\u00e3o",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Insumos (materiais diretos)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Mercadorias para Revenda",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Produtos Agropecu\u00e1rios Acabados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Estoques Destinados \u00e0 Doa\u00e7\u00e3o",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Outras",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "ESTOQUES",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Clientes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Adiantamentos a Fornecedores",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cr\u00e9ditos Fiscais IRPJ \u2013 Diferen\u00e7as Tempor\u00e1rias e Preju\u00edzos Fiscais",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Outras",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cr\u00e9ditos Fiscais CSLL \u2013 Diferen\u00e7as Tempor\u00e1rias e Base de C\u00e1lculo Negativa",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cr\u00e9ditos por Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "ICMS e Contribui\u00e7\u00f5es a Recuperar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "CSLL a Recuperar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Tributos Municipais a Recuperar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Imposto de Renda a Recuperar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "PIS e COFINS a Recuperar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "IPI a Recuperar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Outros Impostos e Contribui\u00e7\u00f5es a Recuperar",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "CR\u00c9DITOS",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Outras Contas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Despesas do Exerc\u00edcio Seguinte",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DESPESAS DO EXERC\u00cdCIO SEGUINTE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "(-) Outras Contas Retificadoras",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "(-) Provis\u00e3o para Ajuste do Estoque ao Valor de Mercado",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "(-) Provis\u00f5es para Ajuste ao Valor Prov\u00e1vel de Realiza\u00e7\u00e3o",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "(-) Duplicatas Descontadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "(-) Provis\u00f5es para Cr\u00e9ditos de Liquida\u00e7\u00e3o Duvidosa",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "CONTAS RETIFICADORAS",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "CIRCULANTE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Despesas Pr\u00e9-Operacionais ou Pr\u00e9-Industriais",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "(-) Amortiza\u00e7\u00e3o do Diferido",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Corre\u00e7\u00e3o Monet\u00e1ria - Diferen\u00e7a IPC/BTNF (Lei no 8.200/1991)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Demais Aplica\u00e7\u00f5es em Despesas Amortiz\u00e1veis",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Despesas com Pesquisas Cient\u00edficas ou Tecnol\u00f3gicas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DIFERIDO",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Florestamento e Reflorestamento",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Terrenos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aeronaves",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Embarca\u00e7\u00f5es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Ve\u00edculos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Constru\u00e7\u00f5es em Andamento",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Edif\u00edcios e Constru\u00e7\u00f5es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Corre\u00e7\u00e3o Monet\u00e1ria - Diferen\u00e7a IPC/BTNF (Lei no 8.200/1991)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Direitos Contratuais de Explora\u00e7\u00e3o de Florestas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "M\u00f3veis, Utens\u00edlios e Instala\u00e7\u00f5es Comerciais",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Recursos Minerais",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "(-) Outras Contas Redutoras do Imobilizado",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Equipamentos, M\u00e1quinas e Instala\u00e7\u00f5es Industriais",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "(-) Deprecia\u00e7\u00f5es, Amortiza\u00e7\u00f5es e Quotas de Exaust\u00e3o",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Outras Imobiliza\u00e7\u00f5es",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "IMOBILIZADO",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "\u00c1gios em Investimentos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "(-) Des\u00e1gios e Provis\u00e3o para Perdas Prov\u00e1veis em Investimentos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "(-) Outras Contas Retificadoras",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Outros Investimentos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Outras Contas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Investimentos Decorrentes de Incentivos Fiscais",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Corre\u00e7\u00e3o Monet\u00e1ria - Diferen\u00e7a IPC/BTNF (Lei no 8.200/1991)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Participa\u00e7\u00f5es Permanentes em Coligadas ou Controladas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "INVESTIMENTOS",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Fundo de Com\u00e9rcio",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Desenvolvimento de Produtos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Concess\u00f5es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Franquias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Direitos Autorais",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Marcas e Patentes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "(-) Amortiza\u00e7\u00e3o do Intang\u00edvel",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "(-) Outras Contas Redutoras do Intang\u00edvel",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Outras",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Software ou Programas de Computador",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "INTANG\u00cdVEL",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Outras Contas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "(-) Provis\u00f5es para Cr\u00e9ditos de Liquida\u00e7\u00e3o Duvidosa",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cr\u00e9ditos com Pessoas Ligadas (F\u00edsicas/Jur\u00eddicas)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cr\u00e9ditos por Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Valores Mobili\u00e1rios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "(-) Outras Contas Retificadoras",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Dep\u00f3sitos Judiciais",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "(-) Provis\u00f5es para Ajuste ao Valor Prov\u00e1vel de Realiza\u00e7\u00e3o",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "(-) Duplicatas Descontadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cr\u00e9ditos Fiscais CSLL \u2013 Diferen\u00e7as Tempor\u00e1rias e Base de C\u00e1lculo Negativa",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cr\u00e9ditos Fiscais IRPJ \u2013 Diferen\u00e7as Tempor\u00e1rias e Preju\u00edzos Fiscais",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Clientes",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "REALIZ\u00c1VEL A LONGO PRAZO",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "N\u00c3O CIRCULANTE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "ATIVO",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "(-) Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido"
+ },
+ {
+ "name": "(-) Provis\u00e3o para Imposto de Renda - Pessoa Jur\u00eddica"
+ }
+ ],
+ "name": "PROVIS\u00c3O PARA CSLL E IRPJ"
+ }
+ ],
+ "name": "PROVIS\u00c3O PARA CSLL E IRPJ"
+ }
+ ],
+ "name": "PROVIS\u00c3O PARA CSLL E IRPJ"
+ }
+ ],
+ "name": "PROVIS\u00c3O PARA CSLL E IRPJ (ATIVIDADES EM GERAL)"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "(-) Outras"
+ },
+ {
+ "name": "(-) Participa\u00e7\u00f5es de Deb\u00eantures"
+ },
+ {
+ "name": "(-) Participa\u00e7\u00f5es de Administradores e Partes Benefici\u00e1rias"
+ }
+ ],
+ "name": "OUTRAS PARTICIPA\u00c7\u00d5ES"
+ },
+ {
+ "children": [
+ {
+ "name": "(-) Contribui\u00e7\u00f5es para Assist\u00eancia ou Previd\u00eancia de Empregados"
+ },
+ {
+ "name": "(-) Outras Participa\u00e7\u00f5es de Empregados"
+ },
+ {
+ "name": "(-) Participa\u00e7\u00f5es de Empregados"
+ }
+ ],
+ "name": "PARTICIPA\u00c7\u00d5ES DE EMPREGADOS"
+ }
+ ],
+ "name": "PARTICIPA\u00c7\u00d5ES NOS LUCROS"
+ }
+ ],
+ "name": "PARTICIPA\u00c7\u00d5ES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ganhos de Capital por Varia\u00e7\u00e3o Percentual em Participa\u00e7\u00e3o Societ\u00e1ria Avaliada pelo Patrim\u00f4nio L\u00edquido"
+ },
+ {
+ "name": "Outras Receitas N\u00e3o Operacionais"
+ },
+ {
+ "name": "Receitas de Aliena\u00e7\u00f5es de Bens e Direitos do Ativo Permanente"
+ }
+ ],
+ "name": "RECEITAS N\u00c3O OPERACIONAIS"
+ },
+ {
+ "children": [
+ {
+ "name": "(-) Perdas de Capital por Varia\u00e7\u00e3o Percentual em Participa\u00e7\u00e3o Societ\u00e1ria Avaliada pelo Patrim\u00f4nio L\u00edquido"
+ },
+ {
+ "name": "(-) Outras Despesas N\u00e3o Operacionais"
+ },
+ {
+ "name": "(-) Valor Cont\u00e1bil dos Bens e Direitos Alienados"
+ }
+ ],
+ "name": "DESPESAS N\u00c3O OPERACIONAIS"
+ }
+ ],
+ "name": "RECEITAS E DESPESAS N\u00c3O OPERACIONAIS"
+ }
+ ],
+ "name": "OUTRAS RECEITAS E OUTRAS DESPESAS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "(-) Amortiza\u00e7\u00e3o de \u00c1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido"
+ },
+ {
+ "name": "(-) Perdas em Opera\u00e7\u00f5es Realizadas no Exterior"
+ },
+ {
+ "name": "(-) Contrapartida dos Ajustes de Valor do Imobilizado e Intang\u00edvel"
+ },
+ {
+ "name": "(-) Juros sobre o Capital Pr\u00f3prio"
+ },
+ {
+ "name": "(-) Resultados Negativos em Participa\u00e7\u00f5es Societ\u00e1rias"
+ },
+ {
+ "name": "(-) Perdas em Opera\u00e7\u00f5es Day-Trade"
+ },
+ {
+ "name": "(-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade"
+ },
+ {
+ "name": "(-) Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade"
+ },
+ {
+ "name": "(-) Resultados Negativos em SCP"
+ },
+ {
+ "name": "(-) Contrapartida dos Ajustes ao Valor Presente"
+ },
+ {
+ "name": "(-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente"
+ },
+ {
+ "name": "(-) Varia\u00e7\u00f5es Cambiais Passivas"
+ },
+ {
+ "name": "(-) Outras Despesas Financeiras"
+ }
+ ],
+ "name": "OUTRAS DESPESAS OPERACIONAIS"
+ }
+ ],
+ "name": "OUTRAS DESPESAS OPERACIONAIS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Pr\u00eamios Recebidos na Emiss\u00e3o de Deb\u00eantures"
+ },
+ {
+ "name": "Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade"
+ },
+ {
+ "name": "Outras Receitas Financeiras"
+ },
+ {
+ "name": "Amortiza\u00e7\u00e3o de Des\u00e1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido"
+ },
+ {
+ "name": "Resultados Positivos em SCP"
+ },
+ {
+ "name": "Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais"
+ },
+ {
+ "name": "Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade"
+ },
+ {
+ "name": "Varia\u00e7\u00f5es Cambiais Ativas"
+ },
+ {
+ "name": "Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias"
+ },
+ {
+ "name": "Contrapartida dos Ajustes ao Valor Presente"
+ },
+ {
+ "name": "Outras Receitas Operacionais"
+ },
+ {
+ "name": "Receitas de Juros sobre o Capital Pr\u00f3prio"
+ },
+ {
+ "name": "Ganhos em Opera\u00e7\u00f5es Day-Trade"
+ },
+ {
+ "name": "Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente"
+ },
+ {
+ "name": "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos"
+ },
+ {
+ "name": "Rendimentos e Ganhos de Capital Auferidos no Exterior"
+ }
+ ],
+ "name": "OUTRAS RECEITAS OPERACIONAIS"
+ }
+ ],
+ "name": "OUTRAS RECEITAS OPERACIONAIS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Encargos Sociais \u2013 FGTS"
+ },
+ {
+ "name": "Multas"
+ },
+ {
+ "name": "Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991)"
+ },
+ {
+ "name": "Assist\u00eancia M\u00e9dica, Odontol\u00f3gica e Farmac\u00eautica a Empregados"
+ },
+ {
+ "name": "Encargos Sociais \u2013 Previd\u00eancia Social"
+ },
+ {
+ "name": "Arrendamento Mercantil"
+ },
+ {
+ "name": "Doa\u00e7\u00f5es a Entidades Civis"
+ },
+ {
+ "name": "Provis\u00e3o para Perda de Estoque"
+ },
+ {
+ "name": "Fundo de Aposentadoria Programada Individual de Empregados"
+ },
+ {
+ "name": "Planos de Poupan\u00e7a e Investimentos de Empregados"
+ },
+ {
+ "name": "Ordenados, Sal\u00e1rios Gratifica\u00e7\u00f5es e Outras Remunera\u00e7\u00f5es a Empregados"
+ },
+ {
+ "name": "Outros Gastos com Pessoal"
+ },
+ {
+ "name": "Propaganda, Publicidade e Patroc\u00ednio"
+ },
+ {
+ "name": "Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o"
+ },
+ {
+ "name": "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica"
+ },
+ {
+ "name": "Servi\u00e7os Prestados por Cooperativa de Trabalho"
+ },
+ {
+ "name": "Loca\u00e7\u00e3o de M\u00e3o-de-obra"
+ },
+ {
+ "name": "Pesquisas Cient\u00edficas e Tecnol\u00f3gicas"
+ },
+ {
+ "name": "Cofins"
+ },
+ {
+ "name": "Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es"
+ },
+ {
+ "name": "Bens de Natureza Permanente Deduzidos como Despesa"
+ },
+ {
+ "name": "Perdas em Opera\u00e7\u00f5es de Cr\u00e9dito"
+ },
+ {
+ "name": "Provis\u00f5es para F\u00e9rias e 13o Sal\u00e1rio de Empregados"
+ },
+ {
+ "name": "Alugu\u00e9is"
+ },
+ {
+ "name": "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR"
+ },
+ {
+ "name": "Alimenta\u00e7\u00e3o do Trabalhador"
+ },
+ {
+ "name": "Gratifica\u00e7\u00f5es a Administradores"
+ },
+ {
+ "name": "Plano de Previd\u00eancia Privada de Empregados"
+ },
+ {
+ "name": "Encargos Sociais \u2013 Outros"
+ },
+ {
+ "name": "Doa\u00e7\u00f5es a Institui\u00e7\u00f5es de Ensino e Pesquisa (Lei n\u00ba 9.249/1995, art.13, \u00a7 2\u00ba)"
+ },
+ {
+ "name": "CPMF"
+ },
+ {
+ "name": "Despesas com viagens, di\u00e1rias e ajusta de custo"
+ },
+ {
+ "name": "Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto IR e CSLL"
+ },
+ {
+ "name": "Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o"
+ },
+ {
+ "name": "Outras Despesas Operacionais"
+ },
+ {
+ "name": "Propaganda, Publicidade e Patroc\u00ednio (Associa\u00e7\u00f5es Desportivas que Mantenham Equipe de Futebol Profissional)"
+ },
+ {
+ "name": "Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es"
+ },
+ {
+ "name": "PIS/Pasep"
+ },
+ {
+ "name": "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS"
+ },
+ {
+ "name": "Demais Provis\u00f5es"
+ },
+ {
+ "name": "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio"
+ }
+ ],
+ "name": "DESPESAS OPERACIONAIS DAS ATIVIDADES EM GERAL"
+ }
+ ],
+ "name": "DESPESAS OPERACIONAIS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "(-) Cofins"
+ },
+ {
+ "name": "(-) ICMS"
+ },
+ {
+ "name": "(-) Vendas Canceladas, Devolu\u00e7\u00f5es e Descontos Incondicionais"
+ },
+ {
+ "name": "(-) Demais Impostos e Contribui\u00e7\u00f5es Incidentes sobre Vendas e Servi\u00e7os"
+ },
+ {
+ "name": "(-) ISS"
+ },
+ {
+ "name": "(-) PIS/Pasep"
+ }
+ ],
+ "name": "DEDU\u00c7\u00d5ES DA RECEITA BRUTA"
+ },
+ {
+ "children": [
+ {
+ "name": "Receita das Unidades Imobili\u00e1rias Vendidas"
+ },
+ {
+ "name": "Receita da Revenda de Mercadorias no Mercado Interno"
+ },
+ {
+ "name": "Receita da Presta\u00e7\u00e3o de Servi\u00e7os \u2013 Mercado Interno"
+ },
+ {
+ "name": "Outras"
+ },
+ {
+ "name": "Receita da Venda no Mercado Interno de Produtos de Fabrica\u00e7\u00e3o Pr\u00f3pria"
+ },
+ {
+ "name": "Receita de Loca\u00e7\u00e3o de Bens M\u00f3veis e Im\u00f3veis"
+ },
+ {
+ "name": "Receita de Exporta\u00e7\u00e3o de Servi\u00e7os"
+ },
+ {
+ "name": "Receita de Vendas de Mercadorias e Produtos a Comercial Exportadora com Fim Espec\u00edfico de Exporta\u00e7\u00e3o"
+ },
+ {
+ "name": "Receita de Exporta\u00e7\u00e3o Direta de Mercadorias e Produtos"
+ }
+ ],
+ "name": "RECEITA BRUTA"
+ }
+ ],
+ "name": "RECEITA LIQUIDA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Custo das Unidades Imobili\u00e1rias Vendidas"
+ }
+ ],
+ "name": "CUSTO DAS UNIDADES IMOBILI\u00c1RIAS VENDIDAS"
+ },
+ {
+ "children": [
+ {
+ "name": "Custo dos Produtos de Fabrica\u00e7\u00e3o Pr\u00f3pria Vendidos"
+ }
+ ],
+ "name": "CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA VENDIDOS"
+ },
+ {
+ "children": [
+ {
+ "name": "Custo dos Servi\u00e7os Vendidos"
+ },
+ {
+ "name": "Custo das Mercadorias Revendidas"
+ }
+ ],
+ "name": "CUSTO DAS MERCADORIAS REVENDIDAS"
+ },
+ {
+ "name": "AJUSTES DE ESTOQUES DECORRENTES DE ARBITRAMENTO"
+ }
+ ],
+ "name": "CUSTO DOS BENS E SERVI\u00c7OS VENDIDOS"
+ }
+ ],
+ "name": "RESULTADO OPERACIONAL"
+ }
+ ],
+ "name": "RESULTADO L\u00cdQUIDO DO PER\u00cdODO ANTES DO IRPJ E DA CSLL - ATIVIDADE GERAL"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "(-) Participa\u00e7\u00f5es de Deb\u00eantures"
+ },
+ {
+ "name": "(-) Outras"
+ },
+ {
+ "name": "(-) Participa\u00e7\u00f5es de Administradores e Partes Benefici\u00e1rias"
+ }
+ ],
+ "name": "OUTRAS PARTICIPA\u00c7\u00d5ES"
+ },
+ {
+ "children": [
+ {
+ "name": "(-) Participa\u00e7\u00f5es de Empregados"
+ },
+ {
+ "name": "(-) Outras Participa\u00e7\u00f5es de Empregados"
+ },
+ {
+ "name": "(-) Contribui\u00e7\u00f5es para Assist\u00eancia ou Previd\u00eancia de Empregados"
+ }
+ ],
+ "name": "PARTICIPA\u00c7\u00d5ES DE EMPREGADOS"
+ }
+ ],
+ "name": "PARTICIPA\u00c7\u00d5ES NOS LUCROS"
+ }
+ ],
+ "name": "PARTICIPA\u00c7\u00d5ES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "(-) Amortiza\u00e7\u00e3o de \u00c1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido"
+ },
+ {
+ "name": "(-) Perdas em Opera\u00e7\u00f5es Day-Trade"
+ },
+ {
+ "name": "(-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente"
+ },
+ {
+ "name": "(-) Contrapartida dos ajustes de valor do imobilizado e intang\u00edvel"
+ },
+ {
+ "name": "(-) Varia\u00e7\u00f5es Cambiais Passivas"
+ },
+ {
+ "name": "(-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade"
+ },
+ {
+ "name": "(-) Outras Despesas Financeiras"
+ },
+ {
+ "name": "(-) Resultados Negativos em SCP"
+ },
+ {
+ "name": "(-) Contrapartida dos Ajustes ao Valor Presente"
+ },
+ {
+ "name": "(-) Perdas em Opera\u00e7\u00f5es Realizadas no Exterior"
+ },
+ {
+ "name": "(-) Juros sobre o Capital Pr\u00f3prio"
+ },
+ {
+ "name": "(-) Resultados Negativos em Participa\u00e7\u00f5es Societ\u00e1rias"
+ },
+ {
+ "name": "(-) Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade"
+ }
+ ],
+ "name": "OUTRAS DESPESAS OPERACIONAIS"
+ }
+ ],
+ "name": "OUTRAS DESPESAS OPERACIONAIS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "(-) Demais Impostos e Contribui\u00e7\u00f5es Incidentes sobre Vendas e Servi\u00e7os"
+ },
+ {
+ "name": "(-) Cofins"
+ },
+ {
+ "name": "(-) ISS"
+ },
+ {
+ "name": "(-) PIS/Pasep"
+ },
+ {
+ "name": "(-) ICMS"
+ },
+ {
+ "name": "(-) Vendas Canceladas, Devolu\u00e7\u00f5es e Descontos Incondicionais"
+ }
+ ],
+ "name": "DEDU\u00c7\u00d5ES DA RECEITA BRUTA"
+ },
+ {
+ "children": [
+ {
+ "name": "Receita da Atividade Rural"
+ }
+ ],
+ "name": "RECEITA BRUTA DA ATIVIDADE RURAL"
+ }
+ ],
+ "name": "RECEITA OPERACIONAL L\u00cdQUIDA DA ATIVIDADE RURAL"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais"
+ },
+ {
+ "name": "Contrapartida dos Ajustes ao Valor Presente"
+ },
+ {
+ "name": "Outras Receitas Operacionais"
+ },
+ {
+ "name": "Outras Receitas Financeiras"
+ },
+ {
+ "name": "Amortiza\u00e7\u00e3o de Des\u00e1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido"
+ },
+ {
+ "name": "Ganhos em Opera\u00e7\u00f5es Day-Trade"
+ },
+ {
+ "name": "Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade"
+ },
+ {
+ "name": "Pr\u00eamios Recebidos na Emiss\u00e3o de Deb\u00eantures"
+ },
+ {
+ "name": "Rendimentos e Ganhos de Capital Auferidos no Exterior"
+ },
+ {
+ "name": "Receitas de Juros sobre o Capital Pr\u00f3prio"
+ },
+ {
+ "name": "Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias"
+ },
+ {
+ "name": "Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade"
+ },
+ {
+ "name": "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos"
+ },
+ {
+ "name": "Varia\u00e7\u00f5es Cambiais Ativas"
+ },
+ {
+ "name": "Resultados Positivos em SCP"
+ },
+ {
+ "name": "Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente"
+ }
+ ],
+ "name": "OUTRAS RECEITAS OPERACIONAIS"
+ }
+ ],
+ "name": "OUTRAS RECEITAS OPERACIONAIS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Planos de Poupan\u00e7a e Investimentos de Empregados"
+ },
+ {
+ "name": "Doa\u00e7\u00f5es a Institui\u00e7\u00f5es de Ensino e Pesquisa (Lei no 9.249/1995, art.13, \u00a7 2o)"
+ },
+ {
+ "name": "PIS/Pasep"
+ },
+ {
+ "name": "Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o"
+ },
+ {
+ "name": "Provis\u00e3o para Perda de Estoque"
+ },
+ {
+ "name": "Cofins"
+ },
+ {
+ "name": "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica"
+ },
+ {
+ "name": "Servi\u00e7os Prestados por Cooperativa de Trabalho"
+ },
+ {
+ "name": "Loca\u00e7\u00e3o de M\u00e3o-de-obra"
+ },
+ {
+ "name": "Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es"
+ },
+ {
+ "name": "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio"
+ },
+ {
+ "name": "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS"
+ },
+ {
+ "name": "Outras Despesas Operacionais"
+ },
+ {
+ "name": "Despesas com viagens, di\u00e1rias e ajusta de custo"
+ },
+ {
+ "name": "Assist\u00eancia M\u00e9dica, Odontol\u00f3gica e Farmac\u00eautica a Empregados"
+ },
+ {
+ "name": "Doa\u00e7\u00f5es a Entidades Civis"
+ },
+ {
+ "name": "Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991)"
+ },
+ {
+ "name": "Multas"
+ },
+ {
+ "name": "Provis\u00f5es para F\u00e9rias e 13o Sal\u00e1rio de Empregados"
+ },
+ {
+ "name": "CPMF"
+ },
+ {
+ "name": "Encargos Sociais \u2013 Outros"
+ },
+ {
+ "name": "Gratifica\u00e7\u00f5es a Administradores"
+ },
+ {
+ "name": "Ordenados, Sal\u00e1rios Gratifica\u00e7\u00f5es e Outras Remunera\u00e7\u00f5es a Empregados"
+ },
+ {
+ "name": "Plano de Previd\u00eancia Privada de Empregados"
+ },
+ {
+ "name": "Fundo de Aposentadoria Programada Individual de Empregados"
+ },
+ {
+ "name": "Outros Gastos com Pessoal"
+ },
+ {
+ "name": "Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o"
+ },
+ {
+ "name": "Propaganda, Publicidade e Patroc\u00ednio"
+ },
+ {
+ "name": "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR"
+ },
+ {
+ "name": "Pesquisas Cient\u00edficas e Tecnol\u00f3gicas"
+ },
+ {
+ "name": "Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es"
+ },
+ {
+ "name": "Propaganda, Publicidade e Patroc\u00ednio (Associa\u00e7\u00f5es Desportivas que Mantenham Equipe de Futebol Profissional)"
+ },
+ {
+ "name": "Perdas em Opera\u00e7\u00f5es de Cr\u00e9dito"
+ },
+ {
+ "name": "Alimenta\u00e7\u00e3o do Trabalhador"
+ },
+ {
+ "name": "Encargos Sociais \u2013 FGTS"
+ },
+ {
+ "name": "Arrendamento Mercantil"
+ },
+ {
+ "name": "Encargos Sociais - Previd\u00eancia Social"
+ },
+ {
+ "name": "Demais Provis\u00f5es"
+ },
+ {
+ "name": "Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto IR e CSLL"
+ },
+ {
+ "name": "Alugu\u00e9is"
+ },
+ {
+ "name": "Bens de Natureza Permanente Deduzidos como Despesa"
+ }
+ ],
+ "name": "DESPESAS OPERACIONAIS DA ATIVIDADE RURAL"
+ }
+ ],
+ "name": "DESPESAS OPERACIONAIS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "AJUSTES DE ESTOQUES DECORRENTES DE ARBITRAMENTO"
+ },
+ {
+ "name": "Custo dos Produtos Vendidos da Atividade Rural"
+ }
+ ],
+ "name": "CUSTO DOS PRODUTOS DA ATIVIDADE RURAL VENDIDOS"
+ }
+ ],
+ "name": "CUSTO DOS BENS E SERVI\u00c7OS VENDIDOS"
+ }
+ ],
+ "name": "RESULTADO OPERACIONAL DA ATIVIDADE RURAL"
+ }
+ ],
+ "name": "RESULTADO ANTES DO IRPJ E DA CSLL - ATIVIDADE RURAL"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "(-) Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido"
+ },
+ {
+ "name": "(-) Provis\u00e3o para Imposto de Renda - Pessoa Jur\u00eddica"
+ }
+ ],
+ "name": "PROVIS\u00c3O PARA CSLL E IRPJ"
+ }
+ ],
+ "name": "PROVIS\u00c3O PARA CSLL E IRPJ"
+ }
+ ],
+ "name": "PROVIS\u00c3O PARA CSLL E IRPJ"
+ }
+ ],
+ "name": "PROVIS\u00c3O PARA CSLL E IRPJ (ATIVIDADE RURAL)"
+ }
+ ],
+ "name": "RESULTADO L\u00cdQUIDO DO PER\u00cdODO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "(-) Contas Retificadoras"
+ },
+ {
+ "name": "Provis\u00e3o para a Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido"
+ },
+ {
+ "name": "IPI a Recolher"
+ },
+ {
+ "name": "ICMS e Contribui\u00e7\u00f5es a Recolher"
+ },
+ {
+ "name": "Tributos Municipais a Recolher"
+ },
+ {
+ "name": "Outras Contas"
+ },
+ {
+ "name": "Provis\u00f5es de Natureza Fiscal"
+ },
+ {
+ "name": "Provis\u00f5es de Natureza C\u00edvel"
+ },
+ {
+ "name": "Sal\u00e1rios a Pagar"
+ },
+ {
+ "name": "D\u00e9bitos Fiscais IRPJ \u2013 Diferen\u00e7as Tempor\u00e1rias"
+ },
+ {
+ "name": "D\u00e9bitos Fiscais CSLL \u2013 Diferen\u00e7as Tempor\u00e1rias"
+ },
+ {
+ "name": "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos"
+ },
+ {
+ "name": "Arrendamento Mercantil (Financeiro) a Curto Prazo - Exterior"
+ },
+ {
+ "name": "PIS e COFINS a Recolher"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Fornecedores",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Adiantamentos de Clientes"
+ },
+ {
+ "name": "Dividendos Propostos ou Lucros Creditados"
+ },
+ {
+ "name": "Financiamentos a Curto Prazo - Exterior"
+ },
+ {
+ "name": "Financiamentos a Curto Prazo - Sistema Financeiro Nacional"
+ },
+ {
+ "name": "Financiamentos a Curto Prazo - Outros"
+ },
+ {
+ "name": "Arrendamento Mercantil (Financeiro) a Curto Prazo - Sistema Financeiro Nacional"
+ },
+ {
+ "name": "Provis\u00e3o para o Imposto de Renda"
+ },
+ {
+ "name": "FGTS a Recolher"
+ },
+ {
+ "name": "Outros tributos a recolher"
+ },
+ {
+ "name": "Provis\u00f5es de Natureza Trabalhista"
+ },
+ {
+ "name": "Contribui\u00e7\u00f5es Previdenci\u00e1rias a Recolher"
+ }
+ ],
+ "name": "OBRIGA\u00c7\u00d5ES DE CURTO PRAZO"
+ }
+ ],
+ "name": "CIRCULANTE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "(-) Contas Retificadoras"
+ },
+ {
+ "name": "Outras Provis\u00f5es de Natureza C\u00edvel"
+ },
+ {
+ "name": "D\u00e9bitos Fiscais IRPJ - Diferen\u00e7as Tempor\u00e1rias"
+ },
+ {
+ "name": "Cr\u00e9ditos de Pessoas Ligadas (F\u00edsicas/Jur\u00eddicas)"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Fornecedores",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos"
+ },
+ {
+ "name": "Outras Contas"
+ },
+ {
+ "name": "Outras Provis\u00f5es de Natureza Fiscal"
+ },
+ {
+ "name": "Provis\u00e3o para o Imposto de Renda sobre Lucros Diferidos"
+ },
+ {
+ "name": "Arrendamento Mercantil (Financeiro) a Longo Prazo \u2013 Exterior"
+ },
+ {
+ "name": "Financiamentos a Longo Prazo \u2013 Exterior"
+ },
+ {
+ "name": "Financiamentos a Longo Prazo \u2013 Brasil - Outros"
+ },
+ {
+ "name": "Arrendamento Mercantil (Financeiro) a Longo Prazo - Sistema Financeiro Nacional"
+ },
+ {
+ "name": "Financiamentos a Longo Prazo - Sistema Financeiro Nacional"
+ },
+ {
+ "name": "Outras Provis\u00f5es de Natureza Trabalhista"
+ },
+ {
+ "name": "D\u00e9bitos Fiscais CSLL - Diferen\u00e7as Tempor\u00e1rias"
+ },
+ {
+ "name": "Empr\u00e9stimos de S\u00f3cios/Acionistas N\u00e3o Administradores"
+ }
+ ],
+ "name": "OBRIGA\u00c7\u00d5ES A LONGO PRAZO"
+ },
+ {
+ "children": [
+ {
+ "name": "(-) Custos Correspondentes \u00e0s Receitas Diferidas"
+ },
+ {
+ "name": "Receitas Diferidas"
+ }
+ ],
+ "name": "RECEITAS DIFERIDAS"
+ }
+ ],
+ "name": "N\u00c3O-CIRCULANTE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Outras Reservas"
+ },
+ {
+ "name": "Reservas de Reavalia\u00e7\u00e3o"
+ },
+ {
+ "name": "Reserva para Aumento de Capital (Lei no 9.249/1995, art. 9o, \u00a7 9o)"
+ },
+ {
+ "name": "Reservas de Lucros - Pr\u00eamio na Emiss\u00e3o de Deb\u00eantures"
+ },
+ {
+ "name": "Reservas de Lucros - Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos"
+ },
+ {
+ "name": "Reservas de Lucros"
+ },
+ {
+ "name": "Reservas de Capital"
+ }
+ ],
+ "name": "RESERVAS"
+ },
+ {
+ "children": [
+ {
+ "name": "Ajustes \u00e0s Normas Internacionais de Contabilidade"
+ },
+ {
+ "name": "(-) Ajustes \u00e0s Normas Internacionais de Contabilidade"
+ }
+ ],
+ "name": "AJUSTES DE AVALIA\u00c7\u00c3O PATRIMONIAL"
+ },
+ {
+ "children": [
+ {
+ "name": "Outras"
+ },
+ {
+ "name": "Lucros Acumulados e/ou Saldo \u00e0 Disposi\u00e7\u00e3o da Assembl\u00e9ia"
+ },
+ {
+ "name": "(-) Preju\u00edzos Acumulados"
+ },
+ {
+ "name": "(-) A\u00e7\u00f5es em Tesouraria"
+ }
+ ],
+ "name": "OUTRAS CONTAS"
+ },
+ {
+ "children": [
+ {
+ "name": "(-) Capital a Integralizar de Domiciliados e Residentes no Pa\u00eds"
+ },
+ {
+ "name": "(-) Capital a Integralizar de Domiciliados e Residentes no Exterior"
+ },
+ {
+ "name": "Capital Subscrito de Domiciliados e Residentes no Exterior"
+ },
+ {
+ "name": "Capital Subscrito de Domiciliados e Residentes no Pa\u00eds"
+ }
+ ],
+ "name": "CAPITAL REALIZADO"
+ }
+ ],
+ "name": "PATRIM\u00d4NIO L\u00cdQUIDO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Fundo Patrimonial"
+ }
+ ],
+ "name": "FUNDO PATRIMONIAL"
+ },
+ {
+ "children": [
+ {
+ "name": "D\u00e9ficits Acumulados"
+ },
+ {
+ "name": "Super\u00e1vits Acumulados"
+ }
+ ],
+ "name": "OUTRAS CONTAS"
+ },
+ {
+ "children": [
+ {
+ "name": "Reservas Patrimoniais"
+ },
+ {
+ "name": "Reservas Estatut\u00e1rias"
+ }
+ ],
+ "name": "RESERVAS"
+ }
+ ],
+ "name": "PATRIM\u00d4NIO SOCIAL"
+ }
+ ],
+ "name": "PASSIVO"
+ }
+ ],
+ "name": "Plano de Contas",
+ "parent_id": null
+ }
+}
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/charts/ca_ca_en_chart_template_en.json b/erpnext/accounts/doctype/chart_of_accounts/charts/ca_ca_en_chart_template_en.json
similarity index 69%
rename from erpnext/setup/doctype/company/charts/ca_ca_en_chart_template_en.json
rename to erpnext/accounts/doctype/chart_of_accounts/charts/ca_ca_en_chart_template_en.json
index dedfb79..bdf3c17 100644
--- a/erpnext/setup/doctype/company/charts/ca_ca_en_chart_template_en.json
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/ca_ca_en_chart_template_en.json
@@ -7,6 +7,30 @@
{
"children": [
{
+ "name": "International Sales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Inside Sales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Non-Harmonized Provinces Sales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "OTHER OPERATING INCOMES"
+ },
+ {
+ "name": "Harmonized Provinces Sales",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "OPERATING INCOMES"
+ },
+ {
+ "children": [
+ {
"name": "OTHER NON-OPERATING INCOMES"
},
{
@@ -14,30 +38,6 @@
}
],
"name": "NON-OPERATING INCOMES"
- },
- {
- "children": [
- {
- "name": "Inside Sales",
- "root_type": "Income"
- },
- {
- "name": "International Sales",
- "root_type": "Income"
- },
- {
- "name": "Non-Harmonized Provinces Sales",
- "root_type": "Income"
- },
- {
- "name": "Harmonized Provinces Sales",
- "root_type": "Income"
- },
- {
- "name": "OTHER OPERATING INCOMES"
- }
- ],
- "name": "OPERATING INCOMES"
}
],
"name": "INCOMES"
@@ -47,40 +47,45 @@
{
"children": [
{
- "name": "PREPAID EXPENSES"
- },
- {
- "name": "INVESTMENTS HELD FOR TRADING"
- },
- {
- "children": [
- {
- "name": "ALLOWANCE FOR DOUBTFUL ACCOUNTS"
- },
- {
- "name": "Customers Account"
- }
- ],
- "name": "ACCOUNTS RECEIVABLES"
- },
- {
- "children": [
- {
- "name": "Stock In Hand",
- "root_type": "Asset"
- },
- {
- "name": "Stock Delivered But Not Billed",
- "root_type": "Asset"
- }
- ],
- "name": "STOCKS"
- },
- {
"name": "TREASURY OR TREASURY EQUIVALENTS"
},
{
- "name": "CASH"
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "HST receivable - 13%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "HST receivable - 15%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "HST receivable - 14%",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "HST receivable"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "PST/QST receivable",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "GST receivable",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "TAXES RECEIVABLES"
+ },
+ {
+ "name": "INVESTMENTS HELD FOR TRADING"
},
{
"name": "CERTIFICATES OF DEPOSITS"
@@ -88,16 +93,34 @@
{
"children": [
{
- "name": "GST receivable"
+ "name": "Stock In Hand",
+ "report_type": "Balance Sheet"
},
{
- "name": "PST/QST receivable"
- },
- {
- "name": "HST receivable"
+ "name": "Stock Delivered But Not Billed",
+ "report_type": "Balance Sheet"
}
],
- "name": "TAXES RECEIVABLES"
+ "name": "STOCKS"
+ },
+ {
+ "name": "CASH"
+ },
+ {
+ "name": "PREPAID EXPENSES"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Customers Account",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "ALLOWANCE FOR DOUBTFUL ACCOUNTS"
+ }
+ ],
+ "name": "ACCOUNTS RECEIVABLES"
}
],
"name": "CURRENT ASSETS"
@@ -105,9 +128,6 @@
{
"children": [
{
- "name": "INVESTMENTS AVAILABLE FOR SALE"
- },
- {
"children": [
{
"name": "ACCUMULATED DEPRECIATIONS"
@@ -116,6 +136,9 @@
"name": "TANGIBLE ASSETS"
},
{
+ "name": "INVESTMENTS AVAILABLE FOR SALE"
+ },
+ {
"children": [
{
"name": "PATENTS, TRADEMARKS AND COPYRIGHTS"
@@ -132,112 +155,151 @@
{
"children": [
{
- "name": "TRANSLATION ADJUSTMENTS"
+ "children": [
+ {
+ "name": "OTHER OPERATING EXPENSES"
+ },
+ {
+ "name": "RESEARCH AND DEVELOPMENT EXPENSES"
+ },
+ {
+ "children": [
+ {
+ "name": "International Purchases",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Purchases in non-harmonized provinces",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Purchases in harmonized provinces",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Inside Purchases",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "COST OF GOODS SOLD"
+ },
+ {
+ "name": "SALES EXPENSES"
+ },
+ {
+ "name": "GENERAL EXPENSES"
+ },
+ {
+ "children": [
+ {
+ "name": "Parental Insurance",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Holidays",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Labour Health and Safety",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Employment Insurance",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Federal Income Tax",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Salaries, wages and commissions",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Annuities",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Provincial Income Tax",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Labour Standards",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Health Services Fund",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "LABOUR EXPENSES"
+ }
+ ],
+ "name": "OPERATING EXPENSES"
},
{
- "name": "CONTRIBUTED SURPLUS"
- },
- {
- "name": "RETAINED EARNINGS"
- },
- {
- "name": "PREMIUMS"
- },
- {
- "name": "SHARE CAPITAL"
- },
- {
- "name": "DIVIDENDS"
+ "children": [
+ {
+ "name": "INTERESTS EXPENSES"
+ },
+ {
+ "name": "OTHER NON-OPERATING EXPENSES"
+ }
+ ],
+ "name": "NON-OPERATING EXPENSES"
}
],
- "name": "EQUITY"
+ "name": "EXPENSES"
},
{
"children": [
{
"children": [
{
- "name": "DEFERRED TAXES"
- },
- {
- "name": "NON-CURRENT FINANCIAL DEBTS"
- },
- {
- "name": "OTHER NON-CURRENT LIABILITIES"
- },
- {
- "name": "PROVISIONS FOR PENSIONS AND OTHER POST-EMPLOYMENT ADVANTAGES"
- }
- ],
- "name": "NON-CURRENT LIABILITIES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Stock Received But Not Billed",
- "root_type": "Liability"
- }
- ],
- "name": "LIABILITIES ASSETS HELD FOR TRANSFER"
- },
- {
- "name": "CURRENT FINANCIAL DEBTS"
- },
- {
- "children": [
- {
- "name": "Suppliers Account"
- }
- ],
- "name": "ACCOUNTS PAYABLES"
- },
- {
"children": [
{
"children": [
{
- "name": "Health Services Fund to pay",
- "root_type": "Liability"
- },
- {
- "name": "Labour Health and Safety to pay",
- "root_type": "Liability"
- },
- {
"children": [
{
"name": "Annuities - Employees Contribution",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"name": "Annuities - Employer Contribution",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "ANNUITIES TO PAY"
},
{
- "children": [
- {
- "name": "PAP - Employer Contribution",
- "root_type": "Liability"
- },
- {
- "name": "PAP - Employee Contribution",
- "root_type": "Liability"
- }
- ],
- "name": "PARENTAL INSURANCE PLAN TO PAY"
+ "name": "Health Services Fund to pay",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Labour Health and Safety to pay",
+ "report_type": "Balance Sheet"
},
{
"name": "Provincial Income Tax",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"name": "Labour Standards to pay",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "PAP - Employer Contribution",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "PAP - Employee Contribution",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PARENTAL INSURANCE PLAN TO PAY"
}
],
"name": "PROVINCIAL REVENU AGENCY"
@@ -248,18 +310,18 @@
"children": [
{
"name": "EI - Employees Contribution",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"name": "EI - Employer Contribution",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "EMPLOYMENT INSURANCE TO PAY"
},
{
"name": "Federal Income Tax",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "CANADIAN REVENU AGENCY"
@@ -268,27 +330,87 @@
"name": "LABOUR TAXES TO PAY"
},
{
+ "name": "STOCK LIABILITIES"
+ },
+ {
+ "name": "OTHER ACCOUNTS PAYABLES"
+ },
+ {
"children": [
{
+ "account_type": "Payable",
+ "name": "Suppliers Account",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "ACCOUNTS PAYABLES"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "GST to pay",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "HST to pay - 14%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "HST to pay - 13%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "HST to pay - 15%",
+ "report_type": "Balance Sheet"
+ }
+ ],
"name": "HST to pay"
},
{
- "name": "GST to pay"
- },
- {
- "name": "PST/QST to pay"
+ "account_type": "Payable",
+ "name": "PST/QST to pay",
+ "report_type": "Balance Sheet"
}
],
"name": "TAXES PAYABLES"
},
{
- "name": "STOCK LIABILITIES"
+ "name": "CURRENT FINANCIAL DEBTS"
},
{
- "name": "OTHER ACCOUNTS PAYABLES"
+ "children": [
+ {
+ "name": "Stock Received But Not Billed",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "LIABILITIES ASSETS HELD FOR TRANSFER"
}
],
"name": "CURRENT LIABILITIES"
+ },
+ {
+ "children": [
+ {
+ "name": "NON-CURRENT FINANCIAL DEBTS"
+ },
+ {
+ "name": "OTHER NON-CURRENT LIABILITIES"
+ },
+ {
+ "name": "PROVISIONS FOR PENSIONS AND OTHER POST-EMPLOYMENT ADVANTAGES"
+ },
+ {
+ "name": "DEFERRED TAXES"
+ }
+ ],
+ "name": "NON-CURRENT LIABILITIES"
}
],
"name": "LIABILITIES"
@@ -296,104 +418,27 @@
{
"children": [
{
- "children": [
- {
- "name": "OTHER NON-OPERATING EXPENSES"
- },
- {
- "name": "INTERESTS EXPENSES"
- }
- ],
- "name": "NON-OPERATING EXPENSES"
+ "name": "DIVIDENDS"
},
{
- "children": [
- {
- "name": "RESEARCH AND DEVELOPMENT EXPENSES"
- },
- {
- "children": [
- {
- "name": "Salaries, wages and commissions",
- "root_type": "Expense"
- },
- {
- "name": "Labour Health and Safety",
- "root_type": "Expense"
- },
- {
- "name": "Annuities",
- "root_type": "Expense"
- },
- {
- "name": "Labour Standards",
- "root_type": "Expense"
- },
- {
- "name": "Provincial Income Tax",
- "root_type": "Expense"
- },
- {
- "name": "Parental Insurance",
- "root_type": "Expense"
- },
- {
- "name": "Holidays",
- "root_type": "Expense"
- },
- {
- "name": "Federal Income Tax",
- "root_type": "Expense"
- },
- {
- "name": "Employment Insurance",
- "root_type": "Expense"
- },
- {
- "name": "Health Services Fund",
- "root_type": "Expense"
- }
- ],
- "name": "LABOUR EXPENSES"
- },
- {
- "name": "SALES EXPENSES"
- },
- {
- "children": [
- {
- "name": "Purchases in non-harmonized provinces",
- "root_type": "Expense"
- },
- {
- "name": "International Purchases",
- "root_type": "Expense"
- },
- {
- "name": "Inside Purchases",
- "root_type": "Expense"
- },
- {
- "name": "Purchases in harmonized provinces",
- "root_type": "Expense"
- }
- ],
- "name": "COST OF GOODS SOLD"
- },
- {
- "name": "OTHER OPERATING EXPENSES"
- },
- {
- "name": "GENERAL EXPENSES"
- }
- ],
- "name": "OPERATING EXPENSES"
+ "name": "TRANSLATION ADJUSTMENTS"
+ },
+ {
+ "name": "RETAINED EARNINGS"
+ },
+ {
+ "name": "SHARE CAPITAL"
+ },
+ {
+ "name": "PREMIUMS"
+ },
+ {
+ "name": "CONTRIBUTED SURPLUS"
}
],
- "name": "EXPENSES"
+ "name": "EQUITY"
}
],
- "name": "Account Chart CA EN",
- "parent_id": null
+ "name": "Account Chart CA EN"
}
}
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/charts/ca_ca_fr_chart_template_fr.json b/erpnext/accounts/doctype/chart_of_accounts/charts/ca_ca_fr_chart_template_fr.json
similarity index 74%
rename from erpnext/setup/doctype/company/charts/ca_ca_fr_chart_template_fr.json
rename to erpnext/accounts/doctype/chart_of_accounts/charts/ca_ca_fr_chart_template_fr.json
index 582e399..f5835e8 100644
--- a/erpnext/setup/doctype/company/charts/ca_ca_fr_chart_template_fr.json
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/ca_ca_fr_chart_template_fr.json
@@ -7,10 +7,10 @@
{
"children": [
{
- "name": "INT\u00c9R\u00caTS"
+ "name": "AUTRES PRODUITS NON LI\u00c9S \u00c0 L'EXPLOITATION"
},
{
- "name": "AUTRES PRODUITS NON LI\u00c9S \u00c0 L'EXPLOITATION"
+ "name": "INT\u00c9R\u00caTS"
}
],
"name": "PRODUITS NON LI\u00c9S \u00c0 L'EXPLOITATION"
@@ -18,23 +18,23 @@
{
"children": [
{
- "name": "AUTRES PRODUITS D'EXPLOITATION"
+ "name": "Ventes avec des provinces harmonis\u00e9es",
+ "report_type": "Profit and Loss"
},
{
"name": "Ventes avec des provinces non-harmonis\u00e9es",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "AUTRES PRODUITS D'EXPLOITATION"
},
{
"name": "Ventes",
- "root_type": "Income"
- },
- {
- "name": "Ventes avec des provinces harmonis\u00e9es",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"name": "Ventes \u00e0 l'\u00e9tranger",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "PRODUITS D'EXPLOITATION"
@@ -45,36 +45,245 @@
{
"children": [
{
+ "name": "AUTRES \u00c9L\u00c9MENTS DU R\u00c9SULTAT GLOBAL"
+ },
+ {
+ "name": "\u00c9CARTS DE CONVERSION"
+ },
+ {
+ "name": "SURPLUS D'APPORT"
+ },
+ {
+ "name": "PRIMES"
+ },
+ {
+ "name": "CAPITAL-ACTIONS"
+ },
+ {
+ "name": "B\u00c9N\u00c9FICES NON R\u00c9PARTIS"
+ },
+ {
+ "name": "DIVIDENDES"
+ }
+ ],
+ "name": "CAPITAUX PROPRES"
+ },
+ {
+ "children": [
+ {
"children": [
{
- "name": "FRAIS SUR VENTE"
+ "name": "PROVISIONS POUR RETRAITES ET AUTRES AVANTAGES POST\u00c9RIEURS \u00c0 L'EMPLOI"
+ },
+ {
+ "name": "IMP\u00d4TS DIFF\u00c9R\u00c9S"
+ },
+ {
+ "name": "AUTRES PASSIFS NON-COURANTS"
+ },
+ {
+ "name": "DETTES FINANCI\u00c8RES NON-COURANTES"
+ }
+ ],
+ "name": "PASSIFS NON-COURANTS"
+ },
+ {
+ "children": [
+ {
+ "name": "AUTRES COMPTES CR\u00c9DITEURS"
},
{
"children": [
{
- "name": "Achats dans des provinces harmonis\u00e9es",
- "root_type": "Income"
- },
- {
- "name": "Achats dans des provinces non-harmonis\u00e9es",
- "root_type": "Income"
- },
- {
- "name": "Achats \u00e0 l'\u00e9tranger",
- "root_type": "Income"
- },
- {
- "name": "Achats",
- "root_type": "Expense"
+ "account_type": "Payable",
+ "name": "Comptes fournisseurs",
+ "report_type": "Balance Sheet"
}
],
- "name": "CO\u00dbT DES PRODUITS VENDUS"
+ "name": "FOURNISSEURS ET COMPTES RATTACH\u00c9S"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "TVH \u00e0 payer - 14%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "TVH \u00e0 payer - 15%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "TVH \u00e0 payer - 13%",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "TVH \u00e0 payer"
+ },
+ {
+ "name": "TVP/TVQ \u00e0 payer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "TPS \u00e0 payer",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "IMP\u00d4TS \u00c0 PAYER"
+ },
+ {
+ "name": "DETTES FINANCI\u00c8RES COURANTES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Fond des Services de Sant\u00e9 \u00e0 payer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "AP - Contribution de l'employeur",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "AP - Contribution des employ\u00e9s",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "ASSURANCE PARENTALE \u00c0 PAYER"
+ },
+ {
+ "name": "Imp\u00f4t provincial sur les revenus",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Rentes - Contribution des employ\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Rentes - Contribution de l'employeur",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "RENTES \u00c0 PAYER"
+ },
+ {
+ "name": "Sant\u00e9 et S\u00e9curit\u00e9 au Travail \u00e0 payer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Normes du Travail \u00e0 payer",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "AGENCE DU REVENU PROVINCIAL"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "AE - Contribution des employ\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "AE - Contribution de l'employeur",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "ASSURANCE EMPLOI \u00c0 PAYER"
+ },
+ {
+ "name": "Imp\u00f4t f\u00e9d\u00e9ral sur les revenus",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "AGENCE DU REVENU DU CANADA"
+ }
+ ],
+ "name": "IMP\u00d4TS LI\u00c9S AUX SALAIRES \u00c0 PAYER"
+ },
+ {
+ "children": [
+ {
+ "name": "Stock re\u00e7u non factur\u00e9",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PASSIFS DE STOCK"
+ },
+ {
+ "name": "PASSIFS LI\u00c9S AUX ACTIFS D\u00c9TENUS EN VUE DE LEUR CESSION"
+ }
+ ],
+ "name": "PASSIFS COURANTS"
+ }
+ ],
+ "name": "PASSIF"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "FRAIS G\u00c9N\u00c9RAUX"
+ },
+ {
+ "children": [
+ {
+ "name": "Imp\u00f4t f\u00e9d\u00e9ral",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Assurance parentale",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Imp\u00f4t provincial",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Rentes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sant\u00e9 et s\u00e9curit\u00e9 au travail",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Fonds des services de sant\u00e9",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Normes du travail",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Assurance Emploi",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Salaires",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Vacances",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "SALAIRES ET CHARGES SOCIALES"
},
{
"name": "AUTRES FRAIS D'EXPLOITATION"
},
{
- "name": "FRAIS G\u00c9N\u00c9RAUX"
+ "name": "FRAIS SUR VENTE"
},
{
"name": "FRAIS DE RECHERCHE ET D\u00c9VELOPPEMENT"
@@ -82,47 +291,23 @@
{
"children": [
{
- "name": "Vacances",
- "root_type": "Expense"
+ "name": "Achats",
+ "report_type": "Profit and Loss"
},
{
- "name": "Imp\u00f4t f\u00e9d\u00e9ral",
- "root_type": "Expense"
+ "name": "Achats dans des provinces harmonis\u00e9es",
+ "report_type": "Profit and Loss"
},
{
- "name": "Assurance Emploi",
- "root_type": "Expense"
+ "name": "Achats dans des provinces non-harmonis\u00e9es",
+ "report_type": "Profit and Loss"
},
{
- "name": "Fonds des services de sant\u00e9",
- "root_type": "Expense"
- },
- {
- "name": "Assurance parentale",
- "root_type": "Expense"
- },
- {
- "name": "Sant\u00e9 et s\u00e9curit\u00e9 au travail",
- "root_type": "Expense"
- },
- {
- "name": "Salaires",
- "root_type": "Expense"
- },
- {
- "name": "Rentes",
- "root_type": "Expense"
- },
- {
- "name": "Imp\u00f4t provincial",
- "root_type": "Expense"
- },
- {
- "name": "Normes du travail",
- "root_type": "Expense"
+ "name": "Achats \u00e0 l'\u00e9tranger",
+ "report_type": "Profit and Loss"
}
],
- "name": "SALAIRES ET CHARGES SOCIALES"
+ "name": "CO\u00dbT DES PRODUITS VENDUS"
}
],
"name": "CHARGES D'EXPLOITATION"
@@ -146,14 +331,6 @@
{
"children": [
{
- "children": [
- {
- "name": "BREVETS, MARQUES DE COMMERCE ET DROITS D'AUTEURS"
- }
- ],
- "name": "IMMOBILISATIONS INCORPORELLES"
- },
- {
"name": "PLACEMENTS DISPONIBLES \u00c0 LA VENTE"
},
{
@@ -163,6 +340,14 @@
}
],
"name": "IMMOBILISATIONS CORPORELLES"
+ },
+ {
+ "children": [
+ {
+ "name": "BREVETS, MARQUES DE COMMERCE ET DROITS D'AUTEURS"
+ }
+ ],
+ "name": "IMMOBILISATIONS INCORPORELLES"
}
],
"name": "ACTIFS NON-COURANTS"
@@ -170,49 +355,37 @@
{
"children": [
{
- "children": [
- {
- "name": "Stock",
- "root_type": "Asset"
- },
- {
- "name": "Stock exp\u00e9di\u00e9 non-factur\u00e9",
- "root_type": "Asset"
- }
- ],
- "name": "STOCKS"
- },
- {
- "name": "TR\u00c9SORERIE OU \u00c9QUIVALENTS DE TR\u00c9SORERIE"
- },
- {
- "name": "ENCAISSE"
- },
- {
- "name": "CERTIFICATS DE D\u00c9P\u00d4TS"
- },
- {
- "children": [
- {
- "name": "TVP/TVQ \u00e0 recevoir",
- "root_type": "Asset"
- },
- {
- "name": "TVH \u00e0 recevoir",
- "root_type": "Asset"
- },
- {
- "name": "TPS \u00e0 recevoir",
- "root_type": "Asset"
- }
- ],
- "name": "IMP\u00d4TS \u00c0 RECEVOIR"
- },
- {
"name": "FRAIS PAY\u00c9S D'AVANCE"
},
{
- "name": "PLACEMENTS D\u00c9TENUS \u00c0 DES FINS DE TRANSACTION"
+ "children": [
+ {
+ "name": "TPS \u00e0 recevoir",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "TVH \u00e0 recevoir - 13%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "TVH \u00e0 recevoir - 14%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "TVH \u00e0 recevoir - 15%",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "TVH \u00e0 recevoir"
+ },
+ {
+ "name": "TVP/TVQ \u00e0 recevoir",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "IMP\u00d4TS \u00c0 RECEVOIR"
},
{
"children": [
@@ -220,186 +393,43 @@
"name": "PROVISION POUR CR\u00c9ANCES DOUTEUSES"
},
{
- "name": "Comptes clients"
+ "account_type": "Receivable",
+ "name": "Comptes clients",
+ "report_type": "Balance Sheet"
}
],
"name": "COMPTES CLIENTS"
+ },
+ {
+ "children": [
+ {
+ "name": "Stock exp\u00e9di\u00e9 non-factur\u00e9",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Stock",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "STOCKS"
+ },
+ {
+ "name": "ENCAISSE"
+ },
+ {
+ "name": "TR\u00c9SORERIE OU \u00c9QUIVALENTS DE TR\u00c9SORERIE"
+ },
+ {
+ "name": "CERTIFICATS DE D\u00c9P\u00d4TS"
+ },
+ {
+ "name": "PLACEMENTS D\u00c9TENUS \u00c0 DES FINS DE TRANSACTION"
}
],
"name": "ACTIFS COURANTS"
}
],
"name": "ACTIF"
- },
- {
- "children": [
- {
- "name": "AUTRES \u00c9L\u00c9MENTS DU R\u00c9SULTAT GLOBAL"
- },
- {
- "name": "B\u00c9N\u00c9FICES NON R\u00c9PARTIS"
- },
- {
- "name": "PRIMES"
- },
- {
- "name": "CAPITAL-ACTIONS"
- },
- {
- "name": "\u00c9CARTS DE CONVERSION"
- },
- {
- "name": "SURPLUS D'APPORT"
- },
- {
- "name": "DIVIDENDES"
- }
- ],
- "name": "CAPITAUX PROPRES"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "TPS \u00e0 payer",
- "root_type": "Liability"
- },
- {
- "name": "TVH \u00e0 payer",
- "root_type": "Liability"
- },
- {
- "name": "TVP/TVQ \u00e0 payer",
- "root_type": "Liability"
- }
- ],
- "name": "IMP\u00d4TS \u00c0 PAYER"
- },
- {
- "children": [
- {
- "name": "Stock re\u00e7u non factur\u00e9",
- "root_type": "Liability"
- }
- ],
- "name": "PASSIFS DE STOCK"
- },
- {
- "name": "AUTRES COMPTES CR\u00c9DITEURS"
- },
- {
- "name": "PASSIFS LI\u00c9S AUX ACTIFS D\u00c9TENUS EN VUE DE LEUR CESSION"
- },
- {
- "name": "DETTES FINANCI\u00c8RES COURANTES"
- },
- {
- "children": [
- {
- "name": "Comptes fournisseurs"
- }
- ],
- "name": "FOURNISSEURS ET COMPTES RATTACH\u00c9S"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Imp\u00f4t f\u00e9d\u00e9ral sur les revenus",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "AE - Contribution de l'employeur",
- "root_type": "Liability"
- },
- {
- "name": "AE - Contribution des employ\u00e9s",
- "root_type": "Liability"
- }
- ],
- "name": "ASSURANCE EMPLOI \u00c0 PAYER"
- }
- ],
- "name": "AGENCE DU REVENU DU CANADA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Rentes - Contribution de l'employeur",
- "root_type": "Liability"
- },
- {
- "name": "Rentes - Contribution des employ\u00e9s",
- "root_type": "Liability"
- }
- ],
- "name": "RENTES \u00c0 PAYER"
- },
- {
- "name": "Normes du Travail \u00e0 payer",
- "root_type": "Liability"
- },
- {
- "name": "Imp\u00f4t provincial sur les revenus",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "AP - Contribution des employ\u00e9s",
- "root_type": "Liability"
- },
- {
- "name": "AP - Contribution de l'employeur",
- "root_type": "Liability"
- }
- ],
- "name": "ASSURANCE PARENTALE \u00c0 PAYER"
- },
- {
- "name": "Fond des Services de Sant\u00e9 \u00e0 payer",
- "root_type": "Liability"
- },
- {
- "name": "Sant\u00e9 et S\u00e9curit\u00e9 au Travail \u00e0 payer",
- "root_type": "Liability"
- }
- ],
- "name": "AGENCE DU REVENU PROVINCIAL"
- }
- ],
- "name": "IMP\u00d4TS LI\u00c9S AUX SALAIRES \u00c0 PAYER"
- }
- ],
- "name": "PASSIFS COURANTS"
- },
- {
- "children": [
- {
- "name": "IMP\u00d4TS DIFF\u00c9R\u00c9S"
- },
- {
- "name": "PROVISIONS POUR RETRAITES ET AUTRES AVANTAGES POST\u00c9RIEURS \u00c0 L'EMPLOI"
- },
- {
- "name": "DETTES FINANCI\u00c8RES NON-COURANTES"
- },
- {
- "name": "AUTRES PASSIFS NON-COURANTS"
- }
- ],
- "name": "PASSIFS NON-COURANTS"
- }
- ],
- "name": "PASSIF"
}
],
"name": "Account Chart CA FR"
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/ch_l10nch_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/ch_l10nch_chart_template.json
new file mode 100644
index 0000000..3c0ba85
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/ch_l10nch_chart_template.json
@@ -0,0 +1,5659 @@
+{
+ "name": "Plan comptable STERCHI",
+ "root": {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Pertes sur clients"
+ },
+ {
+ "name": "Frais d'encaissement"
+ },
+ {
+ "name": "Frets et ports"
+ },
+ {
+ "name": "Diff\u00e9rences de change s/vente"
+ },
+ {
+ "name": "Rabais et r\u00e9ductions de prix"
+ },
+ {
+ "name": "Escomptes s/ventes"
+ },
+ {
+ "name": "Commissions de tiers"
+ },
+ {
+ "name": "Remises s/ventes"
+ }
+ ],
+ "name": "D\u00e9ductions sur le caf de la production vendue",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Variations des stocks de produits en cours/finis"
+ }
+ ],
+ "name": "Variations des stocks de produits en cours/finis",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Chiffre d'affaires brut des ventes de d\u00e9tail"
+ },
+ {
+ "name": "Chiffre d'affaires brut au comptant"
+ },
+ {
+ "name": "Chiffre d'affaires brut des ventes en gros"
+ }
+ ],
+ "name": "Caf brut de la production vendue secteur B",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Variations des stocks de produits en cours / finis"
+ },
+ {
+ "name": "D\u00e9ductions sur le chiffre d'affaires"
+ },
+ {
+ "name": "Chiffre d'affaires brut du produit X"
+ },
+ {
+ "name": "Chiffre d'affaires brut du produit Y"
+ },
+ {
+ "name": "Chiffre d'affaires brut prestations annexes"
+ }
+ ],
+ "name": "Caf brut de la production vendue secteur A",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Chiffre d'affaires brut TVA taux normal"
+ },
+ {
+ "name": "Chiffre d'affaires brut TVA taux r\u00e9duit"
+ },
+ {
+ "name": "Chiffre d'affaires brut TVA taux z\u00e9ro"
+ },
+ {
+ "name": "Chiffre d'affaires brut TVA avec d\u00e9duction IP"
+ },
+ {
+ "name": "Chiffre d'affaires brut TVA sans d\u00e9duction IP"
+ }
+ ],
+ "name": "Caf brut de la production vendue secteur C",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Retours de marchandises"
+ }
+ ],
+ "name": "Caf brut de la production livr\u00e9e \u00e0 des st\u00e9s groupe",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Chiffre d'affaires brut de la production vendue",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ventes brutes TVA avec d\u00e9duction IP"
+ },
+ {
+ "name": "Ventes brutes TVA sans d\u00e9duction IP"
+ },
+ {
+ "name": "Ventes brutes TVA taux normal"
+ },
+ {
+ "name": "Ventes brutes TVA taux r\u00e9duit"
+ },
+ {
+ "name": "Ventes brutes de prestations annexes exploitation"
+ }
+ ],
+ "name": "Ventes brutes de marchandises secteur C",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventes en gros brutes \u00e0 cr\u00e9dit"
+ },
+ {
+ "name": "Ventes de d\u00e9tail brutes \u00e0 cr\u00e9dit"
+ },
+ {
+ "name": "Ventes brutes au comptant"
+ }
+ ],
+ "name": "Ventes brutes de marchandises secteur B",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "D\u00e9ductions sur les ventes"
+ },
+ {
+ "name": "Ventes brutes de l'article X"
+ },
+ {
+ "name": "Ventes brutes de l'article Y"
+ }
+ ],
+ "name": "Ventes brutes de marchandises secteur A",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventes brutes de marchandises st\u00e9s groupe"
+ }
+ ],
+ "name": "Ventes brutes de marchandises st\u00e9s groupe",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Commissions de tiers"
+ },
+ {
+ "name": "Frets et ports"
+ },
+ {
+ "name": "Pertes sur clients"
+ },
+ {
+ "name": "Frais d'encaissement"
+ },
+ {
+ "name": "Remises s/ventes"
+ },
+ {
+ "name": "Rabais et r\u00e9ductions de prix"
+ },
+ {
+ "name": "Escomptes s/ventes"
+ },
+ {
+ "name": "Diff\u00e9rences de change s/vente"
+ }
+ ],
+ "name": "D\u00e9ductions sur les ventes de marchandises",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventes de marchandises",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Variations de stocks de produits en cours"
+ },
+ {
+ "name": "Variations de stocks de produits finis"
+ }
+ ],
+ "name": "Variations de stocks de produits et services",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Variations de stocks de services en cours"
+ },
+ {
+ "name": "Variations de stocks de services termin\u00e9s"
+ }
+ ],
+ "name": "Variations de stocks de services",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Variations de stocks de produits et services",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Escomptes s/ventes"
+ },
+ {
+ "name": "Frets et ports"
+ },
+ {
+ "name": "Diff\u00e9rences de change s/vente"
+ },
+ {
+ "name": "Pertes s/clients"
+ }
+ ],
+ "name": "D\u00e9ductions s/produits",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "D\u00e9ductions s/produits des ventes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ventes brutes prestations services \u00e0 st\u00e9s groupe"
+ }
+ ],
+ "name": "Ventes brutes prestations services \u00e0 st\u00e9s groupe",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventes brutes prestations de services \u00e0 cr\u00e9dit"
+ },
+ {
+ "name": "Ventes brutes prestations de services au comptant"
+ }
+ ],
+ "name": "Ventes brutes de prestations de services secteur B",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventes brutes prestations annexes d'exploitation"
+ },
+ {
+ "name": "Ventes brutes prestations services TVA taux normal"
+ },
+ {
+ "name": "Ventes brutes prestations services TVA avec d\u00e9d.IP"
+ },
+ {
+ "name": "Ventes brutes prestations services TVA sans d\u00e9d.IP"
+ },
+ {
+ "name": "Ventes brutes prestations services TVA taux r\u00e9duit"
+ }
+ ],
+ "name": "Ventes brutes prestations de services du secteur C",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Rabais et r\u00e9ductions de prix"
+ },
+ {
+ "name": "Escomptes s/ventes"
+ },
+ {
+ "name": "Commissions de tiers"
+ },
+ {
+ "name": "Remises s/ventes"
+ },
+ {
+ "name": "Pertes sur clients"
+ },
+ {
+ "name": "Frais d'encaissement"
+ },
+ {
+ "name": "Ports"
+ },
+ {
+ "name": "Diff\u00e9rences de change s/vente"
+ }
+ ],
+ "name": "D\u00e9ductions s/ventes prestations de services",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Variations stocks c/travaux en cours"
+ },
+ {
+ "name": "D\u00e9ductions sur les ventes"
+ },
+ {
+ "name": "Ventes brutes de prestations de services X"
+ },
+ {
+ "name": "Ventes brutes de prestations de services Y"
+ }
+ ],
+ "name": "Ventes brutes de prestations de service secteur A",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventes de prestations de services",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Rabais et r\u00e9ductions de prix"
+ },
+ {
+ "name": "Escomptes s/ventes"
+ }
+ ],
+ "name": "D\u00e9ductions s/les autres produits",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Produits r\u00e9sultant d'expertises"
+ },
+ {
+ "name": "Produits r\u00e9sultant de services de formation"
+ }
+ ],
+ "name": "Autres produits c/ventes et prestations services",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Produits c/mise \u00e0 disposition du personnel"
+ }
+ ],
+ "name": "Produits c/mise \u00e0 disposition du personnel",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres produits prestations services st\u00e9s groupe"
+ }
+ ],
+ "name": "Autres produits prestations services st\u00e9s groupe",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Droits de douane"
+ },
+ {
+ "name": "D\u00e9ductions s/produits des licences, brevets.etc."
+ },
+ {
+ "name": "Produits de licence pour brevet Y"
+ },
+ {
+ "name": "Produits de licence pour brevet X"
+ }
+ ],
+ "name": "Produits des licences, des brevets, etc.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Variations des stocks de travaux en cours"
+ },
+ {
+ "name": "D\u00e9ductions sur les produits accessoires"
+ },
+ {
+ "name": "Ventes de mati\u00e8res premi\u00e8res"
+ },
+ {
+ "name": "Ventes de mati\u00e8res auxiliaires"
+ },
+ {
+ "name": "Ventes de d\u00e9chets"
+ },
+ {
+ "name": "Produits de travaux annexes d'exploitation"
+ }
+ ],
+ "name": "Autres produits c/ventes et prestations services",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Autres produits",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Production propre d'immobi. corporelles immeubles"
+ },
+ {
+ "name": "Production propre d'immobi. corporelles meubles"
+ },
+ {
+ "name": "R\u00e9parations propres d'immobi.corporelles immeubles"
+ },
+ {
+ "name": "R\u00e9parations propres d'immobi. corporelles meubles"
+ }
+ ],
+ "name": "Prestations propres",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Consommation propre produit X"
+ },
+ {
+ "name": "Consommation propre produit Y"
+ }
+ ],
+ "name": "Consommations propres pour propre production",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Consommation propre article Y"
+ },
+ {
+ "name": "Consommation propre article X"
+ }
+ ],
+ "name": "Consommations propres de marchandises",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Consommation propre du service Y"
+ },
+ {
+ "name": "Consommation propre du service X"
+ }
+ ],
+ "name": "Consommations propres de services",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Prestations propres et consommations propres",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Chiffre d'affaires ventes, prestations services",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Gaz liquide en bonbonnes"
+ },
+ {
+ "name": "Gaz naturel"
+ }
+ ],
+ "name": "Gaz",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Courant fort"
+ },
+ {
+ "name": "Courant faible"
+ }
+ ],
+ "name": "Electricit\u00e9",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Huile"
+ },
+ {
+ "name": "Diesel"
+ },
+ {
+ "name": "Essence"
+ }
+ ],
+ "name": "Carburants",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Charbon, briquettes, bois"
+ },
+ {
+ "name": "Mazout"
+ }
+ ],
+ "name": "Combustibles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Eau"
+ }
+ ],
+ "name": "Eau",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Charges d'\u00e9nergie",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Escomptes s/achats"
+ },
+ {
+ "name": "Remises s/achats"
+ },
+ {
+ "name": "Ristournes obtenues s/achats"
+ },
+ {
+ "name": "Diff\u00e9rences de change s/achats"
+ }
+ ],
+ "name": "D\u00e9ductions obtenues s/achats de prestations tiers",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Charges pour prestation du service Y"
+ },
+ {
+ "name": "Charges pour prestation du service X"
+ },
+ {
+ "name": "Charges directes d'achat s/prestations de services"
+ },
+ {
+ "name": "D\u00e9ductions obtenues s/charges"
+ }
+ ],
+ "name": "Charges pour prestations de services de tiers A",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Frais de transport \u00e0 l'achat"
+ },
+ {
+ "name": "Frets \u00e0 l'achat"
+ },
+ {
+ "name": "Droits de douane \u00e0 l'importation"
+ }
+ ],
+ "name": "Charges directes d'achat s/prestations de services",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Charges pour prestations de tiers (services)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Frets \u00e0 l'achat"
+ },
+ {
+ "name": "Droits de douane \u00e0 l'importation"
+ },
+ {
+ "name": "Frais de transport \u00e0 l'achat"
+ }
+ ],
+ "name": "Charges directes d'achat",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Charges directes d'achat",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Autres charges pour prestations de tiers"
+ }
+ ],
+ "name": "Autres charges pour prestations de tiers",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Charges d'emballage"
+ }
+ ],
+ "name": "Charges d'emballage",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres charges de mati\u00e8res"
+ }
+ ],
+ "name": "Autres charges de mati\u00e8res pour la production",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres charges de marchandises"
+ }
+ ],
+ "name": "Autres charges de marchandises",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Autres charges",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Frais de transport \u00e0 l'achat"
+ },
+ {
+ "name": "Frets \u00e0 l'achat"
+ },
+ {
+ "name": "Droits de douane \u00e0 l'importation"
+ }
+ ],
+ "name": "Charges directes d'achat",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Pertes de mati\u00e8res secteur C"
+ },
+ {
+ "name": "Pertes de mati\u00e8res secteur B"
+ },
+ {
+ "name": "Pertes de mati\u00e8res secteur A"
+ },
+ {
+ "name": "Variations de stocks secteur C"
+ },
+ {
+ "name": "Variations de stocks secteur B"
+ },
+ {
+ "name": "Variations de stocks secteur A"
+ }
+ ],
+ "name": "Variations de stocks, pertes de mati\u00e8res",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Diff\u00e9rences de change s/achats"
+ },
+ {
+ "name": "Escomptes s/achats"
+ },
+ {
+ "name": "Rabais et autres r\u00e9ductions de prix s/achats"
+ },
+ {
+ "name": "Remises s/achats"
+ },
+ {
+ "name": "Ristournes obtenues s/achats"
+ }
+ ],
+ "name": "D\u00e9ductions obtenues s/achats de mati\u00e8res",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Achats de mati\u00e8res produit Y"
+ },
+ {
+ "name": "Achats de mati\u00e8res produit X"
+ },
+ {
+ "name": "D\u00e9ductions obtenues s/achats"
+ },
+ {
+ "name": "Variations de stocks"
+ }
+ ],
+ "name": "Charges de mati\u00e8res du secteur A",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Travaux de tiers secteur B"
+ },
+ {
+ "name": "Travaux de tiers secteur C"
+ },
+ {
+ "name": "Travaux de tiers secteur A"
+ }
+ ],
+ "name": "Travaux de tiers",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Achats de mati\u00e8res TVA taux normal"
+ },
+ {
+ "name": "Achats de mati\u00e8res TVA taux z\u00e9ro"
+ },
+ {
+ "name": "Achats de mati\u00e8res TVA taux r\u00e9duit"
+ },
+ {
+ "name": "Achat de mat\u00e9riel d'emballage"
+ },
+ {
+ "name": "Charges directes d'achat"
+ },
+ {
+ "name": "Travaux de tiers"
+ }
+ ],
+ "name": "Charges de mati\u00e8res du secteur C",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Achats de mati\u00e8res auxiliaires et fournitures"
+ },
+ {
+ "name": "Achats de mat\u00e9riel d'emballage"
+ },
+ {
+ "name": "Achats d'appareils"
+ },
+ {
+ "name": "Achats de composantes"
+ },
+ {
+ "name": "Achats d'accessoires"
+ },
+ {
+ "name": "Achats d'autres mati\u00e8res"
+ }
+ ],
+ "name": "Charges de mati\u00e8res du secteur B",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Charges de mati\u00e8res",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Achats de marchandises article Y"
+ },
+ {
+ "name": "Achats de marchandises article X"
+ },
+ {
+ "name": "D\u00e9ductions obtenues s/achats"
+ },
+ {
+ "name": "Variations de stocks"
+ }
+ ],
+ "name": "Charges de marchandises du secteur A",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Achats de marchandises TVA taux z\u00e9ro"
+ },
+ {
+ "name": "Achats de marchandises TVA taux normal"
+ },
+ {
+ "name": "Achats de marchandises TVA taux r\u00e9duit"
+ },
+ {
+ "name": "Charges directes d'achat"
+ },
+ {
+ "name": "Achats de mat\u00e9riel d'emballage"
+ }
+ ],
+ "name": "Charges de marchandises du secteur B",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Frets \u00e0 l'achat"
+ },
+ {
+ "name": "Droits de douane \u00e0 l'importation"
+ },
+ {
+ "name": "Frais de transport \u00e0 l'achat"
+ }
+ ],
+ "name": "Charges directes d'achat s/marchandises",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Pertes de marchandises secteur C"
+ },
+ {
+ "name": "Pertes de marchandises secteur A"
+ },
+ {
+ "name": "Variations de stocks secteur B"
+ },
+ {
+ "name": "Variations de stocks secteur A"
+ },
+ {
+ "name": "Variations de stocks secteur C"
+ },
+ {
+ "name": "Pertes de marchandises secteur B"
+ }
+ ],
+ "name": "Variations de stocks de marchandises, pertes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Remises s/achats"
+ },
+ {
+ "name": "Ristournes obtenues s/achats"
+ },
+ {
+ "name": "Escomptes s/achats"
+ },
+ {
+ "name": "Rabais et r\u00e9ductions de prix s/achats"
+ },
+ {
+ "name": "Diff\u00e9rences de change s/achats"
+ }
+ ],
+ "name": "D\u00e9ductions obtenues s/achats li\u00e9s aux marchandises",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Charges de marchandises",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Diff\u00e9rences de change s/achats"
+ },
+ {
+ "name": "Remises s/achats"
+ },
+ {
+ "name": "Ristournes obtenues s/achats"
+ },
+ {
+ "name": "Escomptes s/achats"
+ },
+ {
+ "name": "Rabais et r\u00e9ductions de prix"
+ }
+ ],
+ "name": "D\u00e9ductions s/charges",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "D\u00e9ductions obtenues s/charges",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Pertes de marchandises"
+ },
+ {
+ "name": "Pertes de mati\u00e8res"
+ }
+ ],
+ "name": "Pertes de mati\u00e8res et de marchandises",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Variations de stocks de marchandises"
+ }
+ ],
+ "name": "Variations de stocks de marchandises",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Variations de stocks des mati\u00e8res de production"
+ }
+ ],
+ "name": "Variations de stocks des mati\u00e8res de production",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Variations de stocks, pertes de mati\u00e8res et march.",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Charges de mati\u00e8res, marchandises et services",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Employ\u00e9s temporaires"
+ }
+ ],
+ "name": "Prestations de travail de tiers c/l'administration",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Indemnit\u00e9s effectives"
+ },
+ {
+ "name": "Indemnit\u00e9s de frais forfaitaires"
+ },
+ {
+ "name": "Recherche de personnel"
+ },
+ {
+ "name": "Formation et formation continue"
+ },
+ {
+ "name": "Autres charges de personnel"
+ }
+ ],
+ "name": "Autres charges de personnel pour l'administration",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres charges de personnel (administration)"
+ },
+ {
+ "name": "Participations au b\u00e9n\u00e9fice"
+ },
+ {
+ "name": "Salaires de la direction de l'entreprise"
+ },
+ {
+ "name": "Salaires pour l'administration"
+ },
+ {
+ "name": "Suppl\u00e9ments"
+ },
+ {
+ "name": "Mise \u00e0 disposition de personnel"
+ },
+ {
+ "name": "Charges sociales (administration)"
+ },
+ {
+ "name": "Honoraires des membres du conseil d'administration"
+ },
+ {
+ "name": "Prestations des assurances sociales"
+ },
+ {
+ "name": "Prestations de travail de tiers"
+ }
+ ],
+ "name": "Salaires pour l'administration",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Imp\u00f4ts \u00e0 la source"
+ },
+ {
+ "name": "Assurance indemnit\u00e9s journali\u00e8res en cas maladie"
+ },
+ {
+ "name": "Assurance-accidents"
+ },
+ {
+ "name": "Pr\u00e9voyance professionnelle"
+ },
+ {
+ "name": "Caisse de compensation familiale"
+ },
+ {
+ "name": "AVS, AI, APG, assurance-ch\u00f4mage"
+ }
+ ],
+ "name": "Charges sociales pour l'administration",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Charges de personnel dans l'administration",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Imp\u00f4ts \u00e0 la source"
+ }
+ ],
+ "name": "Imp\u00f4ts \u00e0 la source",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Pr\u00e9voyance professionnelle"
+ }
+ ],
+ "name": "Pr\u00e9voyance professionnelle",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Assurance-accidents"
+ }
+ ],
+ "name": "Assurance-accidents",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "AVS, AI, APG, assurance-ch\u00f4mage"
+ }
+ ],
+ "name": "AVS, AI, APG, assurance-ch\u00f4mage",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Caisse de compensation familiale"
+ }
+ ],
+ "name": "Caisse de compensation familiale",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Assurance indemnit\u00e9s journali\u00e8res en cas maladie"
+ }
+ ],
+ "name": "Assurance indemnit\u00e9s journali\u00e8res en cas maladie",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Charges sociales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Autres charges de personnel"
+ },
+ {
+ "name": "Prestations de travail de tiers"
+ },
+ {
+ "name": "Salaires pour la fourniture des prestations serv.A"
+ },
+ {
+ "name": "Suppl\u00e9ments"
+ },
+ {
+ "name": "Participations au b\u00e9n\u00e9fice"
+ },
+ {
+ "name": "Commissions"
+ },
+ {
+ "name": "Prestations des assurances sociales"
+ },
+ {
+ "name": "Mise \u00e0 disposition de personnel"
+ },
+ {
+ "name": "Charges sociales"
+ }
+ ],
+ "name": "Salaires pour la fourniture des prestations serv.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Caisse de compensation familiale"
+ },
+ {
+ "name": "AVS, AI, APG, assurance-ch\u00f4mage"
+ },
+ {
+ "name": "Assurance-accidents"
+ },
+ {
+ "name": "Pr\u00e9voyance professionnelle"
+ },
+ {
+ "name": "Assurance indemnit\u00e9s journali\u00e8res en cas maladie"
+ },
+ {
+ "name": "Imp\u00f4ts \u00e0 la source"
+ }
+ ],
+ "name": "Charges sociales pour les prestations de services",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Employ\u00e9s temporaires"
+ }
+ ],
+ "name": "Prestations de tiers pour les prestations service",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Recherche de personnel"
+ },
+ {
+ "name": "Indemnit\u00e9s effectives"
+ },
+ {
+ "name": "Indemnit\u00e9s de frais forfaitaires"
+ },
+ {
+ "name": "Autres charges de personnel"
+ },
+ {
+ "name": "Formation et formation continue"
+ }
+ ],
+ "name": "Autres charges de personnel pour les prestations",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Charges de personnel pour la fourniture",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Imp\u00f4ts \u00e0 la source"
+ },
+ {
+ "name": "Assurance-accidents"
+ },
+ {
+ "name": "Pr\u00e9voyance professionnelle"
+ },
+ {
+ "name": "Caisse de compensation familiale"
+ },
+ {
+ "name": "AVS, AI, APG, assurance-ch\u00f4mage"
+ },
+ {
+ "name": "Assurance indemnit\u00e9s journali\u00e8res en cas maladie"
+ }
+ ],
+ "name": "Charges sociales pour le commerce des marchandises",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Employ\u00e9s temporaires"
+ }
+ ],
+ "name": "Prestations de travail de tiers dans le commerce",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Indemnit\u00e9s effectives"
+ },
+ {
+ "name": "Indemnit\u00e9s de frais forfaitaires"
+ },
+ {
+ "name": "Recherche de personnel"
+ },
+ {
+ "name": "Formation et formation continue"
+ },
+ {
+ "name": "Autres charges de personnel"
+ }
+ ],
+ "name": "Autres charges de personnel pour le commerce march",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres charges de personnel"
+ },
+ {
+ "name": "Prestations de travail de tiers"
+ },
+ {
+ "name": "Mise \u00e0 disposition de personnel"
+ },
+ {
+ "name": "Charges sociales"
+ },
+ {
+ "name": "Prestations des assurances sociales"
+ },
+ {
+ "name": "Participations au b\u00e9n\u00e9fice"
+ },
+ {
+ "name": "Commissions"
+ },
+ {
+ "name": "Salaires pour le commerce des marchandises"
+ },
+ {
+ "name": "Suppl\u00e9ments"
+ }
+ ],
+ "name": "Charges de personnel pour le commerce A",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Charges de personnel pour le commerce des march.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Employ\u00e9s \u00e0 la t\u00e2che"
+ },
+ {
+ "name": "Employ\u00e9s temporaires"
+ }
+ ],
+ "name": "Prestations de travail de tiers dans la production",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "AVS, AI, APG, assurance-ch\u00f4mage"
+ },
+ {
+ "name": "Imp\u00f4ts \u00e0 la source"
+ },
+ {
+ "name": "Assurance indemnit\u00e9s journali\u00e8res en cas maladie"
+ },
+ {
+ "name": "Caisse de compensation familiale"
+ },
+ {
+ "name": "Assurance-accidents"
+ },
+ {
+ "name": "Pr\u00e9voyance professionnelle"
+ }
+ ],
+ "name": "Charges sociales de production",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres charges de personnel"
+ },
+ {
+ "name": "Prestations de travail de tiers"
+ },
+ {
+ "name": "Prestations des assurances sociales"
+ },
+ {
+ "name": "Mise \u00e0 disposition de personnel"
+ },
+ {
+ "name": "Charges sociales"
+ },
+ {
+ "name": "Salaires de production"
+ },
+ {
+ "name": "Suppl\u00e9ments"
+ },
+ {
+ "name": "Participations au b\u00e9n\u00e9fice"
+ },
+ {
+ "name": "Commissions"
+ }
+ ],
+ "name": "Charges de personnel de production du secteur A",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Recherche de personnel"
+ },
+ {
+ "name": "Formation et formation continue"
+ },
+ {
+ "name": "Indemnit\u00e9s effectives"
+ },
+ {
+ "name": "Indemnit\u00e9s de frais forfaitaires"
+ },
+ {
+ "name": "Autres charges de personnel"
+ }
+ ],
+ "name": "Autres charges de personnel de production",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Charges de personnel de production",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Repas"
+ },
+ {
+ "name": "Boissons"
+ },
+ {
+ "name": "Produits des repas (comme diminution charges)"
+ },
+ {
+ "name": "Produits des boissons (comme diminution charges)"
+ }
+ ],
+ "name": "Restaurant du personnel",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Indemnit\u00e9s forfaitaires pour la direction"
+ },
+ {
+ "name": "Indemnit\u00e9s forfaitaires pour les cadres"
+ },
+ {
+ "name": "Indemnit\u00e9s forfaitaires pour le conseil d'adm."
+ }
+ ],
+ "name": "Indemnit\u00e9s forfaitaires",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Frais de voyages"
+ },
+ {
+ "name": "Frais de repas"
+ },
+ {
+ "name": "Frais de logement"
+ }
+ ],
+ "name": "Indemnit\u00e9s effectives",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Formation continue"
+ },
+ {
+ "name": "Recyclage"
+ }
+ ],
+ "name": "Formation et formation continue",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Annonces pour recherche de personnel"
+ },
+ {
+ "name": "Commissions pour recherche de personnel"
+ }
+ ],
+ "name": "Recherche de personnel",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Charges de personnel comme pr\u00e9l\u00e8vements priv\u00e9s"
+ }
+ ],
+ "name": "Charges de personnel comme pr\u00e9l\u00e8vements priv\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Manifestations en faveur du personnel"
+ },
+ {
+ "name": "Frais de port"
+ }
+ ],
+ "name": "Autres charges de personnel",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Autres charges de personnel",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Employ\u00e9s \u00e0 la t\u00e2che"
+ },
+ {
+ "name": "Employ\u00e9s temporaires"
+ }
+ ],
+ "name": "Prestations de travail de tiers",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Prestations de travail de tiers",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Charges de personnel",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "ERR du mobilier des chambres du personnel"
+ },
+ {
+ "name": "ERR du mobilier du restaurant du personnel"
+ }
+ ],
+ "name": "ERR d'installations pour le personnel",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "ERR de machines et appareils de production"
+ },
+ {
+ "name": "ERR de mobilier et installations"
+ },
+ {
+ "name": "ERR d'outils et mat\u00e9riel"
+ }
+ ],
+ "name": "ERR d'installations de production",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "ERR du d\u00e9p\u00f4t central"
+ },
+ {
+ "name": "ERR du d\u00e9p\u00f4t \u00e0 A"
+ }
+ ],
+ "name": "ERR d'installations d'entreposage",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "ERR des machines de bureau"
+ },
+ {
+ "name": "ERR du mobilier de bureau"
+ }
+ ],
+ "name": "ERR d'installations de bureau",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "ERR d'installations de locaux d'exposition"
+ },
+ {
+ "name": "ERR d'installations des magasins"
+ }
+ ],
+ "name": "ERR d'installations pour le commerce des march.",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Entretien, r\u00e9parations, remplacements (ERR)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Charges c/\u00e9quipements destin\u00e9s au personnel"
+ },
+ {
+ "name": "Charges c/installations de stockage en cr\u00e9dit-bail"
+ },
+ {
+ "name": "Charges c/\u00e9quipements de bureau en cr\u00e9dit-bail"
+ },
+ {
+ "name": "Charges c/installations production en cr\u00e9dit-bail"
+ },
+ {
+ "name": "Charges c/\u00e9quipements de vente en cr\u00e9dit-bail"
+ }
+ ],
+ "name": "Charges c/immobi. corporelles meubles cr\u00e9dit-bail",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Charges c/immobi. corporelles meubles cr\u00e9dit-bail",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Entretien, r\u00e9parations, remplacements (ERR)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Mat\u00e9riel de nettoyage"
+ },
+ {
+ "name": "Nettoyage des locaux de personnel"
+ },
+ {
+ "name": "Nettoyage des b\u00e2timents de bureau et adm."
+ },
+ {
+ "name": "Nettoyage effectu\u00e9 par des tiers"
+ },
+ {
+ "name": "Personnel de nettoyage"
+ },
+ {
+ "name": "Nettoyage des ateliers"
+ },
+ {
+ "name": "Nettoyage des usines"
+ },
+ {
+ "name": "Nettoyage des b\u00e2timents d'exposition et vente"
+ },
+ {
+ "name": "Nettoyage des entrep\u00f4ts"
+ }
+ ],
+ "name": "Charges de nettoyage",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Charges pour des b\u00e2timents d'exposition et vente"
+ },
+ {
+ "name": "Charges pour entrep\u00f4t en cr\u00e9dit-bail"
+ },
+ {
+ "name": "Charges pour atelier en cr\u00e9dit-bail"
+ },
+ {
+ "name": "Charges pour usine en cr\u00e9dit-bail"
+ },
+ {
+ "name": "Charges pour garage"
+ },
+ {
+ "name": "Charges pour des locaux de personnel"
+ },
+ {
+ "name": "Charges pour des b\u00e2timents de bureau et adm."
+ }
+ ],
+ "name": "Charges pour immobilisations en cr\u00e9dit-bail",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Loyer des ateliers"
+ },
+ {
+ "name": "Loyer des usines"
+ },
+ {
+ "name": "Loyer des b\u00e2timents d'exposition et de vente"
+ },
+ {
+ "name": "Loyer des entrep\u00f4ts"
+ },
+ {
+ "name": "Loyer des locaux de personnel"
+ },
+ {
+ "name": "Loyer des b\u00e2timents de bureau et d'administration"
+ },
+ {
+ "name": "Loyer du garage, du parking"
+ }
+ ],
+ "name": "Loyers pour locaux de tiers",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Loyer interne du garage, du parking"
+ },
+ {
+ "name": "Loyer interne des b\u00e2timents de bureau et adm."
+ },
+ {
+ "name": "Loyer interne des locaux de personnel"
+ },
+ {
+ "name": "Loyer interne des entrep\u00f4ts"
+ },
+ {
+ "name": "Loyer interne des b\u00e2timents d'exposition et vente"
+ },
+ {
+ "name": "Loyer interne des usines"
+ },
+ {
+ "name": "Loyer interne des ateliers"
+ }
+ ],
+ "name": "Loyers pour locaux propres",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Charges accessoires des b\u00e2timents de bureau et adm"
+ },
+ {
+ "name": "Charges accessoires des locaux de personnel"
+ },
+ {
+ "name": "Charges accessoires de garage"
+ },
+ {
+ "name": "Charges accessoires de chauffage"
+ },
+ {
+ "name": "Charges accessoires des usines"
+ },
+ {
+ "name": "Charges accessoires des ateliers"
+ },
+ {
+ "name": "Charges accessoires des entrep\u00f4ts"
+ },
+ {
+ "name": "Charges accessoires des b\u00e2timents d'exposition"
+ },
+ {
+ "name": "Charges accessoires d'\u00e9lectricit\u00e9, de gaz et d'eau"
+ },
+ {
+ "name": "Charges accessoires de conciergerie"
+ }
+ ],
+ "name": "Charges accessoires",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Charges de locaux comme pr\u00e9l\u00e8vements priv\u00e9s"
+ }
+ ],
+ "name": "Charges de locaux comme pr\u00e9l\u00e8vements priv\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Entretien des entrep\u00f4ts"
+ },
+ {
+ "name": "Entretien des b\u00e2timents d'exposition et vente"
+ },
+ {
+ "name": "Entretien des usines"
+ },
+ {
+ "name": "Entretien des ateliers"
+ },
+ {
+ "name": "Entretien du garage"
+ },
+ {
+ "name": "Frais de r\u00e9paration"
+ },
+ {
+ "name": "Entretien des b\u00e2timents de bureau et adm."
+ },
+ {
+ "name": "Entretien des locaux de personnel"
+ },
+ {
+ "name": "Investissements de moindre importance"
+ },
+ {
+ "name": "Abonnements d'entretien"
+ }
+ ],
+ "name": "Charges d'entretien des locaux",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Charges de locaux",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Primes d'assurance c/dommages, bris de glace, vols",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Assurance pour arr\u00eats d'exploitation"
+ }
+ ],
+ "name": "Primes d'assurance pour arr\u00eats d'exploitation",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Primes pour cautionnement"
+ },
+ {
+ "name": "Primes pour assurance-vie"
+ }
+ ],
+ "name": "Primes pour assurances li\u00e9es aux cr\u00e9dits",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Assurance garantie"
+ },
+ {
+ "name": "Assurance responsabilit\u00e9 civile"
+ },
+ {
+ "name": "Assurance protection juridique"
+ }
+ ],
+ "name": "Primes d'assurance responsabilit\u00e9 civile /garantie",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Assurance vols"
+ },
+ {
+ "name": "Assurance pour dommages"
+ },
+ {
+ "name": "Assurance pour bris de glace"
+ }
+ ],
+ "name": "Assurances-choses",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Patentes"
+ },
+ {
+ "name": "Autorisations"
+ }
+ ],
+ "name": "Autorisations et patentes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Droits"
+ },
+ {
+ "name": "Taxes"
+ }
+ ],
+ "name": "Droits et taxes",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Droits, taxes, autorisations, patentes",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Assurances-choses, droits, taxes, autorisations",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Frais de transport"
+ },
+ {
+ "name": "Frets"
+ },
+ {
+ "name": "Frets d'arrivage, de transport, cargo domicile"
+ },
+ {
+ "name": "Frets d'exp\u00e9dition, de transport, cargo domicile"
+ },
+ {
+ "name": "Cargo domicile"
+ }
+ ],
+ "name": "Frets, frais de transport, cargo domicile",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Charges de transport",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "R\u00e9paration, service et nettoyage des v\u00e9hicules"
+ },
+ {
+ "name": "R\u00e9paration, service et nettoyage des camions"
+ },
+ {
+ "name": "R\u00e9paration, service et nettoyage des camionnettes"
+ },
+ {
+ "name": "R\u00e9paration, service et nettoyage des voitures"
+ },
+ {
+ "name": "Nettoyage"
+ },
+ {
+ "name": "Service"
+ },
+ {
+ "name": "R\u00e9paration"
+ }
+ ],
+ "name": "R\u00e9paration, service et nettoyage des v\u00e9hicules",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Assurance casco"
+ },
+ {
+ "name": "Assurance responsabilit\u00e9 civile"
+ },
+ {
+ "name": "Assurance protection juridique"
+ },
+ {
+ "name": "Assurances pour camionnettes"
+ },
+ {
+ "name": "Assurances pour voitures"
+ },
+ {
+ "name": "Assurances pour v\u00e9hicules sp\u00e9ciaux"
+ },
+ {
+ "name": "Assurances pour camions"
+ }
+ ],
+ "name": "Assurances",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Charges de v\u00e9hicules comme pr\u00e9l\u00e8vements priv\u00e9s"
+ }
+ ],
+ "name": "Charges de v\u00e9hicules comme pr\u00e9l\u00e8vements priv\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Carburants pour voitures"
+ },
+ {
+ "name": "Carburants pour camionnettes"
+ },
+ {
+ "name": "Carburants pour camions"
+ },
+ {
+ "name": "Carburants pour v\u00e9hicules sp\u00e9ciaux"
+ },
+ {
+ "name": "Essence"
+ },
+ {
+ "name": "Diesel"
+ },
+ {
+ "name": "Huile"
+ }
+ ],
+ "name": "Carburants",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Droits de circulation pour poids lourds"
+ },
+ {
+ "name": "Droits de circulation"
+ },
+ {
+ "name": "Droits de circulation pour voitures"
+ },
+ {
+ "name": "Droits de circulation pour camionnettes"
+ },
+ {
+ "name": "Cotisations"
+ },
+ {
+ "name": "Taxes"
+ }
+ ],
+ "name": "Droits de circulation, cotisations, taxes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Charges location pour camionnettes en cr\u00e9dit-bail"
+ },
+ {
+ "name": "Charges de location pour voitures en cr\u00e9dit-bail"
+ },
+ {
+ "name": "Charges de location pour v\u00e9hicules en cr\u00e9dit-bail"
+ },
+ {
+ "name": "Charges de location pour camions en cr\u00e9dit-bail"
+ },
+ {
+ "name": "Location de v\u00e9hicules"
+ }
+ ],
+ "name": "Charges de location pour v\u00e9hicules en cr\u00e9dit-bail",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Charges de v\u00e9hicules",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Charges de v\u00e9hicules et de transport",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Surveillance"
+ },
+ {
+ "name": "S\u00e9curit\u00e9"
+ }
+ ],
+ "name": "S\u00e9curit\u00e9 et surveillance",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Informations \u00e9conomiques"
+ },
+ {
+ "name": "Poursuites"
+ }
+ ],
+ "name": "Informations \u00e9conomiques, poursuites",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Recherche projet A"
+ },
+ {
+ "name": "D\u00e9veloppement projet B"
+ }
+ ],
+ "name": "Recherche et d\u00e9veloppement",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Autres charges d'exploitation",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Sponsoring"
+ },
+ {
+ "name": "Publicit\u00e9"
+ }
+ ],
+ "name": "Publicit\u00e9, sponsoring",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Anniversaires de l'entreprise"
+ },
+ {
+ "name": "Manifestations en faveur de la client\u00e8le"
+ },
+ {
+ "name": "Contacts avec les m\u00e9dias"
+ }
+ ],
+ "name": "Relations publiques",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Cadeaux \u00e0 la client\u00e8le"
+ },
+ {
+ "name": "Conseils \u00e0 la client\u00e8le"
+ },
+ {
+ "name": "Frais de voyage"
+ }
+ ],
+ "name": "Frais de voyage, conseils \u00e0 la client\u00e8le",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Foires, expositions"
+ },
+ {
+ "name": "Vitrines, d\u00e9coration"
+ }
+ ],
+ "name": "Vitrines, d\u00e9coration, foires, expositions",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Publicit\u00e9 dans les journaux pour le produit Y"
+ },
+ {
+ "name": "Publicit\u00e9 dans les journaux pour le produit X"
+ },
+ {
+ "name": "Publicit\u00e9 sur CD-ROM"
+ },
+ {
+ "name": "Publicit\u00e9 sur Internet"
+ },
+ {
+ "name": "Publicit\u00e9 sur le Vid\u00e9otexte"
+ },
+ {
+ "name": "Publicit\u00e9 \u00e0 la t\u00e9l\u00e9vision"
+ },
+ {
+ "name": "Publicit\u00e9 \u00e0 la radio"
+ },
+ {
+ "name": "Publicit\u00e9 dans les journaux"
+ },
+ {
+ "name": "Publicit\u00e9 \u00e0 la t\u00e9l\u00e9vision pour le produit Y"
+ },
+ {
+ "name": "Publicit\u00e9 \u00e0 la t\u00e9l\u00e9vision pour le produit X"
+ }
+ ],
+ "name": "Publicit\u00e9, m\u00e9dias \u00e9lectroniques",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Imprim\u00e9s publicitaires, mat\u00e9riel de publicit\u00e9"
+ },
+ {
+ "name": "Articles de publicit\u00e9, \u00e9chantillons"
+ }
+ ],
+ "name": "Imprim\u00e9s, mat\u00e9riel, articles de publicit\u00e9",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Etudes de march\u00e9"
+ },
+ {
+ "name": "Conseils en publicit\u00e9"
+ }
+ ],
+ "name": "Conseils en publicit\u00e9, \u00e9tudes de march\u00e9",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Publicit\u00e9",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Charges d'administration comme pr\u00e9l\u00e8vements priv\u00e9s"
+ }
+ ],
+ "name": "Charges d'administration comme pr\u00e9l\u00e8vements priv\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Mat\u00e9riel de bureau"
+ },
+ {
+ "name": "Imprim\u00e9s"
+ },
+ {
+ "name": "Photocopies"
+ },
+ {
+ "name": "Litt\u00e9rature technique"
+ }
+ ],
+ "name": "Mat\u00e9riel de bureau, imprim\u00e9s, photocopies",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Frais de port"
+ },
+ {
+ "name": "Internet"
+ },
+ {
+ "name": "T\u00e9l\u00e9fax"
+ },
+ {
+ "name": "T\u00e9l\u00e9phone"
+ }
+ ],
+ "name": "T\u00e9l\u00e9phone, t\u00e9l\u00e9fax, Internet, frais de port",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Honoraires pour conseil"
+ },
+ {
+ "name": "Honoraires pour fiduciaire"
+ },
+ {
+ "name": "Honoraires pour conseil juridique"
+ }
+ ],
+ "name": "Honoraires pour fiduciaire et conseil",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Pourboires"
+ },
+ {
+ "name": "Cotisations"
+ },
+ {
+ "name": "Dons et cadeaux"
+ }
+ ],
+ "name": "Cotisations, dons, cadeaux et pourboires",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Charges pour conseil d'administration"
+ },
+ {
+ "name": "Charges pour assembl\u00e9e g\u00e9n\u00e9rale"
+ },
+ {
+ "name": "Charges pour organe de r\u00e9vision"
+ }
+ ],
+ "name": "Conseil d'administration, AG, OR",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Charges d'administration",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Frais de r\u00e9seau"
+ },
+ {
+ "name": "Investissements de faible montant"
+ },
+ {
+ "name": "Entretien / Hotline Hardware"
+ },
+ {
+ "name": "Charges de licence/Update"
+ },
+ {
+ "name": "Disquettes, CD-Rom, cassettes, fournitures"
+ },
+ {
+ "name": "Entretien / Hotline Software"
+ }
+ ],
+ "name": "Licences et entretien",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "D\u00e9veloppement projet informatique B"
+ },
+ {
+ "name": "Conseils en d\u00e9veloppement de concepts"
+ },
+ {
+ "name": "D\u00e9veloppement individualis\u00e9, adaptation"
+ },
+ {
+ "name": "Charges d'installation"
+ },
+ {
+ "name": "D\u00e9veloppement projet informatique A"
+ }
+ ],
+ "name": "Conseils et d\u00e9veloppements",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Location de mat\u00e9riel"
+ },
+ {
+ "name": "Location en cr\u00e9dit-bail de mat\u00e9riel"
+ },
+ {
+ "name": "Location en cr\u00e9dit-bail de logiciels"
+ }
+ ],
+ "name": "Locations en cr\u00e9dit-bail et locations de hard/soft",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Informatique",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Charges d'administration et d'informatique",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Charbon, briquettes, bois"
+ },
+ {
+ "name": "Mazout"
+ }
+ ],
+ "name": "Combustibles et mat\u00e9riaux de chauffage",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Flux de chaleur"
+ },
+ {
+ "name": "Force motrice"
+ },
+ {
+ "name": "Flux d'\u00e9clairage"
+ }
+ ],
+ "name": "Electricit\u00e9",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Eau"
+ }
+ ],
+ "name": "Eau",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Gaz naturel"
+ },
+ {
+ "name": "Gaz liquide en bonbonnes"
+ }
+ ],
+ "name": "Gaz",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Charges d'\u00e9nergie",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Eaux us\u00e9es"
+ },
+ {
+ "name": "Evacuation de d\u00e9chets sp\u00e9ciaux"
+ },
+ {
+ "name": "Evacuation de d\u00e9chets"
+ }
+ ],
+ "name": "Evacuation de d\u00e9chets",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Evacuation de d\u00e9chets",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Charges d'\u00e9nergie et \u00e9vacuation des d\u00e9chets",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Amortissements s/usines"
+ },
+ {
+ "name": "Amortissements s/b\u00e2timents d'exploitation"
+ }
+ ],
+ "name": "Amortissements s/immobilisations corporelles imm.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortissements s/machines de bureau, informatique"
+ },
+ {
+ "name": "Amortissements s/v\u00e9hicules"
+ },
+ {
+ "name": "Amortissements s/machines et appareil production"
+ },
+ {
+ "name": "Amortissements s/mobilier et installations"
+ }
+ ],
+ "name": "Amortissements s/immobilisations corporelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "D\u00e9pr\u00e9ciation s/cr\u00e9ance envers la filiale B"
+ },
+ {
+ "name": "D\u00e9pr\u00e9ciation s/participation \u00e0 la filiale A"
+ }
+ ],
+ "name": "D\u00e9pr\u00e9ciations s/participations \u00e0 des st\u00e9s groupe",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "D\u00e9pr\u00e9ciation s/titres des actifs immobilis\u00e9s"
+ },
+ {
+ "name": "D\u00e9pr\u00e9ciations s/autres immobilisations financi\u00e8res"
+ }
+ ],
+ "name": "D\u00e9pr\u00e9ciations s/immobilisations financi\u00e8res",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortissements s/charges de recherche, d\u00e9velop."
+ },
+ {
+ "name": "Amortissements s/charges de fondation"
+ }
+ ],
+ "name": "Amortissements s/charges activ\u00e9es",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortissements s/goodwill"
+ },
+ {
+ "name": "Amortissement s/brevets, know-how"
+ },
+ {
+ "name": "Amortissements s/marques, \u00e9chantillons, mod\u00e8les"
+ }
+ ],
+ "name": "Amortissements s/immobilisations incorporelles",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Amortissement",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Produits financiers s/cr\u00e9ances envers filiale B"
+ },
+ {
+ "name": "Produits financiers s/compte courant actionnaire X"
+ }
+ ],
+ "name": "Produits financiers placement aupr\u00e8s actionnaires",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Produits financiers s/titres r\u00e9alisables \u00e0 c. t."
+ },
+ {
+ "name": "Produits financiers s/autres placements \u00e0 c.t."
+ },
+ {
+ "name": "Produits financiers s/avoirs postaux, bancaires"
+ },
+ {
+ "name": "Produits financiers s/avoirs \u00e0 court terme"
+ },
+ {
+ "name": "Produits financiers s/actions propres"
+ }
+ ],
+ "name": "Produits financiers des liquidit\u00e9s et des titres",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Produits financiers s/cpte courant de la filiale A"
+ },
+ {
+ "name": "Produits financiers s/cr\u00e9ances envers la filiale B"
+ }
+ ],
+ "name": "Produits financiers de placement aupr\u00e8s des st\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Gains de change sur dettes financi\u00e8res"
+ },
+ {
+ "name": "Escomptes obtenus des fournisseurs"
+ },
+ {
+ "name": "Produits financiers s/acomptes vers\u00e9s"
+ },
+ {
+ "name": "Gains de change sur liquidit\u00e9s et titres"
+ },
+ {
+ "name": "Gains de change s/immobilisations financi\u00e8res"
+ },
+ {
+ "name": "Produits financiers c/int\u00e9r\u00eats moratoires, escptes"
+ }
+ ],
+ "name": "Autres produits financiers",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Produits financiers s/cr\u00e9ances \u00e0 l.t. envers tiers"
+ },
+ {
+ "name": "Produits financiers s/participations"
+ },
+ {
+ "name": "Produits financiers s/autres immobilisations \u00e0 l.t"
+ },
+ {
+ "name": "Produits financiers s/titres \u00e0 long terme"
+ },
+ {
+ "name": "Produits financiers s/actions propres"
+ }
+ ],
+ "name": "Produits financiers c/immobilisations financi\u00e8res",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Produits financiers",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Charges financi\u00e8res pour emprunts aupr\u00e8s filiale B"
+ },
+ {
+ "name": "Charges financi\u00e8res s/compte courant actionnaire A"
+ }
+ ],
+ "name": "Charges financi\u00e8res pour financement actionnaires",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Charges financi\u00e8res pour emprunts"
+ },
+ {
+ "name": "Charges financi\u00e8res pour cr\u00e9dit bancaire"
+ },
+ {
+ "name": "Int\u00e9r\u00eats moratoires"
+ },
+ {
+ "name": "Charges financi\u00e8res pour emprunts hypoth\u00e9caires"
+ },
+ {
+ "name": "Charges financi\u00e8res pour acomptes de clients"
+ }
+ ],
+ "name": "Charges financi\u00e8res pour financement par des tiers",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Charges financi\u00e8res s/le compte courant filiale A"
+ },
+ {
+ "name": "Charges financi\u00e8res pour emprunts aupr\u00e8s filiale B"
+ }
+ ],
+ "name": "Charges financi\u00e8res pour financement par des st\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Charges financi\u00e8res pour financement LPP"
+ }
+ ],
+ "name": "Charges financi\u00e8res pour financement LPP",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Escomptes accord\u00e9s aux clients"
+ },
+ {
+ "name": "Pertes de change s/dettes financi\u00e8res"
+ },
+ {
+ "name": "Frais de d\u00e9p\u00f4t"
+ },
+ {
+ "name": "Frais de banque et des ch\u00e8ques postaux"
+ },
+ {
+ "name": "Pertes de change s/immobilisations financi\u00e8res"
+ },
+ {
+ "name": "Pertes de change s/liquidit\u00e9s et titres"
+ }
+ ],
+ "name": "Autres charges financi\u00e8res",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Charges financi\u00e8res",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "R\u00e9sultat financier",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Autres charges d'exploitation",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "B\u00e9n\u00e9fices s/ventes d'immeubles"
+ }
+ ],
+ "name": "B\u00e9n\u00e9fice s/immobilisations corporelles immeubles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "B\u00e9n\u00e9fices s/ventes de brevets, droits de licence"
+ }
+ ],
+ "name": "B\u00e9n\u00e9fices s/immobilisations incorporelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "B\u00e9n\u00e9fices s/ventes de participations"
+ },
+ {
+ "name": "B\u00e9n\u00e9fices s/autres immobilisations financi\u00e8res"
+ },
+ {
+ "name": "B\u00e9n\u00e9fices s/titres des actifs immobilis\u00e9s"
+ }
+ ],
+ "name": "B\u00e9n\u00e9fices s/immobilisations financi\u00e8res",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "B\u00e9n\u00e9fices s/ventes d'\u00e9quipements d'exploitation"
+ }
+ ],
+ "name": "B\u00e9n\u00e9fices s/immobilisations corporelles meubles",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "B\u00e9n\u00e9fices provenant de l'ali\u00e9nation d'actifs immob",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Frais de d\u00e9p\u00f4ts"
+ },
+ {
+ "name": "Frais de banque et de ch\u00e8ques postaux"
+ },
+ {
+ "name": "Corrections de valeur s/placements financiers"
+ },
+ {
+ "name": "Pertes de change s/placements financiers"
+ }
+ ],
+ "name": "Charges s/placements financiers",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Produits de placements financiers c/actionnaires"
+ },
+ {
+ "name": "Produits de placements en liquidit\u00e9s et titres"
+ },
+ {
+ "name": "Produits d'autres placements financiers"
+ },
+ {
+ "name": "Produits de placements financiers aupr\u00e8s st\u00e9s"
+ }
+ ],
+ "name": "Produits de placements financiers",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "R\u00e9sultat des placements financiers",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats hypoth\u00e9caires"
+ },
+ {
+ "name": "Entretien de l'immeuble"
+ },
+ {
+ "name": "Droits, taxes, imp\u00f4ts fonciers"
+ },
+ {
+ "name": "Primes d'assurance"
+ },
+ {
+ "name": "Eau, eaux us\u00e9es"
+ },
+ {
+ "name": "Ordures, \u00e9vacuation des d\u00e9chets"
+ },
+ {
+ "name": "Charges d'administration"
+ }
+ ],
+ "name": "Charges de l'immeuble d'exploitation 1",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Loyers des appartements"
+ },
+ {
+ "name": "Loyers de locaux d'exploitation"
+ },
+ {
+ "name": "Loyers priv\u00e9s"
+ },
+ {
+ "name": "Loyers internes pour locaux d'exploitation"
+ },
+ {
+ "name": "Loyers des garages"
+ }
+ ],
+ "name": "Produits de l'immeuble d'exploitation 1",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "R\u00e9sultat de l'immeuble d'exploitation 1",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "R\u00e9sultat d'immeuble",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Produits bruts"
+ },
+ {
+ "name": "Diminutions de produits"
+ }
+ ],
+ "name": "Produits de l'activit\u00e9 annexe 1",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Diminutions de produits"
+ },
+ {
+ "name": "Produits bruts"
+ }
+ ],
+ "name": "R\u00e9sultat de l'activit\u00e9 annexe 2",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres charges"
+ },
+ {
+ "name": "Charges de publicit\u00e9"
+ },
+ {
+ "name": "Charges d'administration, d'informatique"
+ },
+ {
+ "name": "Charges d'\u00e9nergie et \u00e9vacuation des d\u00e9chets"
+ },
+ {
+ "name": "Assurances-choses, droits, taxes, patentes"
+ },
+ {
+ "name": "Charges de v\u00e9hicules et de transport"
+ },
+ {
+ "name": "Charges d'entretien, r\u00e9parations, remplacements"
+ },
+ {
+ "name": "Charges de locaux"
+ },
+ {
+ "name": "Charges de personnel"
+ },
+ {
+ "name": "Charges de mati\u00e8res"
+ }
+ ],
+ "name": "Charges de l'activit\u00e9 annexe 2",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres charges"
+ },
+ {
+ "name": "Charges de publicit\u00e9"
+ },
+ {
+ "name": "Charges de personnel"
+ },
+ {
+ "name": "Charges de mati\u00e8res"
+ },
+ {
+ "name": "Charges d'entretien, r\u00e9parations, remplacements"
+ },
+ {
+ "name": "Charges de locaux"
+ },
+ {
+ "name": "Assurances-choses, droits, taxes, patentes"
+ },
+ {
+ "name": "Charges de v\u00e9hicules et de transport"
+ },
+ {
+ "name": "Charges d'administration, d'informatique"
+ },
+ {
+ "name": "Charges d'\u00e9nergie et \u00e9vacuation des d\u00e9chets"
+ }
+ ],
+ "name": "Charges de l'activit\u00e9 annexe 1",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "R\u00e9sultat de l'activit\u00e9 annexe 2",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "R\u00e9sultat des activit\u00e9s annexes",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "R\u00e9sultat des activit\u00e9s annexes d'exploitation",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "B\u00e9n\u00e9fices de change exceptionnels"
+ },
+ {
+ "name": "R\u00e9\u00e9valuations comptables"
+ },
+ {
+ "name": "Dissolutions de r\u00e9serves"
+ },
+ {
+ "name": "Produits pour indemnit\u00e9s pour pr\u00e9judices"
+ },
+ {
+ "name": "Subventions obtenues"
+ },
+ {
+ "name": "B\u00e9n\u00e9fices exceptionnels s/ali\u00e9nations actifs immob"
+ },
+ {
+ "name": "Dissolutions de provisions superflues"
+ }
+ ],
+ "name": "Produits exceptionnels",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Bilans de cl\u00f4ture"
+ },
+ {
+ "name": "Bilans d'ouverture"
+ },
+ {
+ "name": "Dotations exceptionnelles aux r\u00e9serves"
+ },
+ {
+ "name": "Dotations exceptionnelles aux provisions"
+ },
+ {
+ "name": "Dotations exceptionnelles aux amortissements"
+ },
+ {
+ "name": "Pertes exceptionnelles de change"
+ },
+ {
+ "name": "Pertes exceptionnelles s/ali\u00e9nations actifs immob"
+ },
+ {
+ "name": "Pertes exceptionnelles s/d\u00e9biteurs"
+ },
+ {
+ "name": "Charges pour indemnit\u00e9s pour pr\u00e9judices"
+ }
+ ],
+ "name": "Charges exceptionnelles",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "R\u00e9sultat exceptionnel",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Chiffre d'affaires brut"
+ },
+ {
+ "name": "Diminution de produits"
+ }
+ ],
+ "name": "Produits de l'activit\u00e9 hors exploitation 1",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Charges de publicit\u00e9"
+ },
+ {
+ "name": "Autres charges"
+ },
+ {
+ "name": "Charges d'\u00e9nergie, \u00e9vacuation des d\u00e9chets"
+ },
+ {
+ "name": "Charges d'administration, d'informatique"
+ },
+ {
+ "name": "Charges de v\u00e9hicules et de transport"
+ },
+ {
+ "name": "Assurances-choses, droits, taxes, autorisations"
+ },
+ {
+ "name": "Charges de locaux"
+ },
+ {
+ "name": "Charges d'entretien, r\u00e9parations, remplacements"
+ },
+ {
+ "name": "Charges de mati\u00e8res"
+ },
+ {
+ "name": "Charges de personnel"
+ }
+ ],
+ "name": "Charges de l'activit\u00e9 hors exploitation 1",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "R\u00e9sultat de l'activit\u00e9 hors exploitation 1",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "R\u00e9sultat de l'activit\u00e9 hors exploitation",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Frais de banque et de ch\u00e8que postaux"
+ },
+ {
+ "name": "Frais de d\u00e9p\u00f4t"
+ },
+ {
+ "name": "Pertes de change s/placements financiers hors ex."
+ },
+ {
+ "name": "Corrections de valeur s/placements financiers hors"
+ }
+ ],
+ "name": "Charges financi\u00e8res s/placements financiers hors exploitation",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Produits d'autres placements financiers"
+ },
+ {
+ "name": "Produits de placements en liquidit\u00e9s et titres"
+ }
+ ],
+ "name": "Produits financiers s/placements financiers hors exploitation",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "R\u00e9sultat des placements financiers hors exploitation",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Loyers des garages"
+ },
+ {
+ "name": "Loyer interne"
+ },
+ {
+ "name": "Loyers des locaux"
+ },
+ {
+ "name": "Loyers des appartements"
+ }
+ ],
+ "name": "Produits de l'immeuble hors exploitation 1",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Entretien d'immeuble"
+ },
+ {
+ "name": "Int\u00e9r\u00eats hypoth\u00e9caires"
+ },
+ {
+ "name": "Primes d'assurance"
+ },
+ {
+ "name": "Droits, taxes, imp\u00f4ts fonciers"
+ },
+ {
+ "name": "Ordures, \u00e9vacuation des d\u00e9chets"
+ },
+ {
+ "name": "Eau, eaux us\u00e9es"
+ },
+ {
+ "name": "Charges d'administration"
+ }
+ ],
+ "name": "Charges de l'immeuble hors exploitation 1",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "R\u00e9sultat de l'immeuble hors exploitation 1",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "R\u00e9sultat de l'immeuble hors exploitation",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Honoraires pour expertises, conf\u00e9rences, publica."
+ },
+ {
+ "name": "Jetons de pr\u00e9sence"
+ }
+ ],
+ "name": "Autres produits hors exploitation",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Charges pour des activit\u00e9s hors exploitation"
+ }
+ ],
+ "name": "Autres charges hors exploitation",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Autres r\u00e9sultats hors exploitation",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "R\u00e9sultat hors exploitation",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Imp\u00f4ts hors exercices"
+ },
+ {
+ "name": "Imp\u00f4ts sur le b\u00e9n\u00e9fice"
+ },
+ {
+ "name": "Imp\u00f4ts sur le capital"
+ }
+ ],
+ "name": "Imp\u00f4ts directs de l'entreprise",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Charges d'imp\u00f4t",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "R\u00e9sultats exceptionnel et hors exploitation imp\u00f4ts",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Participation au b\u00e9n\u00e9fice de l'associ\u00e9 X"
+ },
+ {
+ "name": "Participation au b\u00e9n\u00e9fice de l'associ\u00e9 Y"
+ }
+ ],
+ "name": "Utilisation du b\u00e9n\u00e9fice",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Utilisation du b\u00e9n\u00e9fice",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Bilan de cl\u00f4ture"
+ },
+ {
+ "name": "Bilan d'ouverture"
+ }
+ ],
+ "name": "Bilan",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Bilan",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ecritures de regroupements des cr\u00e9diteurs"
+ },
+ {
+ "name": "Ecritures de regroupements des d\u00e9biteurs"
+ }
+ ],
+ "name": "Ecritures de regroupements",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ecritures de corrections"
+ }
+ ],
+ "name": "Ecritures de corrections",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ecriture de regroupements et de corrections",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Compte de r\u00e9sultat"
+ }
+ ],
+ "name": "Compte de r\u00e9sultat",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Compte de r\u00e9sultat",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Cl\u00f4ture",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Compte de r\u00e9sultat",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Disagio s/emprunts"
+ },
+ {
+ "name": "Disagio s/emprunts par obligations"
+ }
+ ],
+ "name": "Disagio s/emprunts et s/emprunts par obligations",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortissement cumul\u00e9 s/frais"
+ },
+ {
+ "name": "Frais d'augmentation de capital"
+ },
+ {
+ "name": "Frais d'organisation"
+ },
+ {
+ "name": "Frais de fondation"
+ }
+ ],
+ "name": "Frais de fondation, augmentation de capital",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Charges de proc\u00e8s"
+ },
+ {
+ "name": "Amortissement cumul\u00e9 s/autres charges activ\u00e9es"
+ }
+ ],
+ "name": "Autres charges activ\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Frais de recherche"
+ },
+ {
+ "name": "Frais de d\u00e9veloppement"
+ },
+ {
+ "name": "Amortissement cumul\u00e9 s/frais rech./d\u00e9veloppement"
+ }
+ ],
+ "name": "Frais de recherche et de d\u00e9veloppement",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Charges activ\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Capital-actions non lib\u00e9r\u00e9"
+ },
+ {
+ "name": "Corrections de valeur s/capital-actions non lib\u00e9r\u00e9"
+ }
+ ],
+ "name": "Capital-actions non lib\u00e9r\u00e9",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Comptes d'actif de corrections de valeur",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Charges activ\u00e9es et comptes d'actif de corrections de valeur",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Charges activ\u00e9es et comptes d'actif de corrections de valeur",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Machines et appareils"
+ },
+ {
+ "name": "Mobilier et installations"
+ },
+ {
+ "name": "Acomptes pour immobilisations corporelles meubles"
+ },
+ {
+ "name": "Amortissement cumul\u00e9 s/immobilisations corporelles"
+ }
+ ],
+ "name": "Immobilisations corporelles meubles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Travaux en cours"
+ },
+ {
+ "name": "Stocks"
+ },
+ {
+ "name": "Corrections de valeur s/stocks et travaux en cours"
+ },
+ {
+ "name": "Acomptes pour stocks"
+ }
+ ],
+ "name": "Stocks et travaux en cours",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Ch\u00e8ques postaux"
+ },
+ {
+ "name": "Banques"
+ },
+ {
+ "name": "Corrections de valeur s/liquidit\u00e9s et titres"
+ },
+ {
+ "name": "Caisse"
+ }
+ ],
+ "name": "Liquidit\u00e9s et titres",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortissement cumul\u00e9 s/immobilisations corporelles"
+ },
+ {
+ "name": "Acomptes pour immobilisations corporelles"
+ },
+ {
+ "name": "Biens-fonds non b\u00e2tis"
+ },
+ {
+ "name": "Immeubles en propri\u00e9t\u00e9 par \u00e9tage"
+ },
+ {
+ "name": "B\u00e2timents d'habitation"
+ }
+ ],
+ "name": "Immobilisations corporelles immeubles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Actifs de r\u00e9gularisation"
+ }
+ ],
+ "name": "Actifs de r\u00e9gularisation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ances \u00e0 court terme"
+ },
+ {
+ "name": "Corrections de valeur s/cr\u00e9ances \u00e0 court terme"
+ }
+ ],
+ "name": "Cr\u00e9ances \u00e0 court terme",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortissement cumul\u00e9 s/immob. incorporelles"
+ },
+ {
+ "name": "Brevets, know-how, recettes de fabrication"
+ },
+ {
+ "name": "Marques commerciales, \u00e9chantillons, mod\u00e8les, plans"
+ },
+ {
+ "name": "Droits de licence, concessions, d'usage, commerce"
+ },
+ {
+ "name": "Droits de propri\u00e9t\u00e9, d'\u00e9dition, conventionnels"
+ }
+ ],
+ "name": "Immobilisations incorporelles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Obligations"
+ },
+ {
+ "name": "Actions"
+ },
+ {
+ "name": "Corrections de valeur s/immobilisations"
+ }
+ ],
+ "name": "Immobilisations financi\u00e8res",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortissements cumul\u00e9s s/charges activ\u00e9es"
+ },
+ {
+ "name": "Charges activ\u00e9es"
+ }
+ ],
+ "name": "Charges activ\u00e9es",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Actifs hors exploitation",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Actifs hors exploitation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Produits \u00e0 recevoir"
+ },
+ {
+ "name": "Charges constat\u00e9es d'avance"
+ }
+ ],
+ "name": "Actifs de r\u00e9gularisation (Actifs transitoires)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Actifs de r\u00e9gularisation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Stocks de produits semi-ouvr\u00e9s"
+ },
+ {
+ "name": "Corrections valeur s/stocks produits semi-ouvr\u00e9s"
+ }
+ ],
+ "name": "Stocks de produits semi-ouvr\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Marchandises en consignation"
+ }
+ ],
+ "name": "Marchandises en consignation",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "R\u00e9serve s/marchandises"
+ },
+ {
+ "name": "Acomptes vers\u00e9s s/mati\u00e8res auxiliaires-fournitures"
+ },
+ {
+ "name": "Stocks"
+ },
+ {
+ "name": "Stocks de fournitures d'exploitation"
+ },
+ {
+ "name": "Stocks de mati\u00e8res auxiliaires"
+ }
+ ],
+ "name": "Stocks de mati\u00e8res auxiliaires et de fournitures",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Stocks de mati\u00e8res premi\u00e8res B"
+ },
+ {
+ "name": "Stocks de mati\u00e8res premi\u00e8res A"
+ },
+ {
+ "name": "Corrections valeur s/stocks de mati\u00e8res premi\u00e8res"
+ },
+ {
+ "name": "Acomptes vers\u00e9s pour mati\u00e8res premi\u00e8res"
+ }
+ ],
+ "name": "Stocks de mati\u00e8res premi\u00e8res",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Corrections valeur s/stocks produits en cours"
+ },
+ {
+ "name": "Stocks de produits en cours"
+ }
+ ],
+ "name": "Stocks de produits en cours",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Stocks de marchandises A"
+ },
+ {
+ "name": "Stocks de marchandises B"
+ },
+ {
+ "name": "Acomptes vers\u00e9s pour marchandises"
+ },
+ {
+ "name": "Corrections valeur s/stocks de marchandises"
+ }
+ ],
+ "name": "Stocks de marchandises",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Stocks de produits finis"
+ },
+ {
+ "name": "Corrections valeur s/stocks produits finis"
+ }
+ ],
+ "name": "Stocks de produits finis",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Acomptes vers\u00e9s pour stocks obligatoires"
+ },
+ {
+ "name": "R\u00e9serve s/marchandises"
+ },
+ {
+ "name": "Stocks obligatoires"
+ }
+ ],
+ "name": "Stocks obligatoires",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Acomptes vers\u00e9s pour autres approvisionnements"
+ },
+ {
+ "name": "Corrections valeur s/stocks d'autres approvision."
+ },
+ {
+ "name": "Stocks de pi\u00e8ces termin\u00e9es"
+ },
+ {
+ "name": "Stocks de pi\u00e8ces semi-ouvr\u00e9es"
+ }
+ ],
+ "name": "Stocks d'autres approvisionnements",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Stocks et travaux en cours",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Capital-actions non lib\u00e9r\u00e9, r\u00e9clam\u00e9"
+ }
+ ],
+ "name": "Capital-actions non lib\u00e9r\u00e9",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Compte courant de primes"
+ },
+ {
+ "name": "Provisions pertes s/autres cr\u00e9ances \u00e0 court terme"
+ },
+ {
+ "name": "Acomptes aux fournisseurs"
+ },
+ {
+ "name": "Effets \u00e0 recevoir, pas de remise \u00e0 l'escompte"
+ },
+ {
+ "name": "Cr\u00e9ances envers des soci\u00e9t\u00e9s de virement"
+ },
+ {
+ "name": "Cautionnements en esp\u00e8ces"
+ }
+ ],
+ "name": "Autres cr\u00e9ances \u00e0 court terme",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisions pertes s/autres cr\u00e9ances envers soci\u00e9t\u00e9"
+ },
+ {
+ "name": "Cr\u00e9ances d'emprunt envers la filiale A"
+ },
+ {
+ "name": "Cr\u00e9ances d'emprunt envers la filiale B"
+ }
+ ],
+ "name": "Autres cr\u00e9ances \u00e0 court terme envers des soci\u00e9t\u00e9s du groupe",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "TVA: d\u00e9ductible s/achats de mati\u00e8res et services"
+ },
+ {
+ "name": "TVA: d\u00e9ductible s/investissement et autres charges"
+ },
+ {
+ "name": "Imp\u00f4t anticip\u00e9 \u00e0 r\u00e9cup\u00e9rer"
+ },
+ {
+ "name": "Cr\u00e9ances envers l'administration des douanes"
+ },
+ {
+ "name": "Cr\u00e9ances envers la CNA"
+ }
+ ],
+ "name": "Cr\u00e9ances envers des institutions publiques",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ances d'emprunt envers l'actionnaire Y"
+ },
+ {
+ "name": "Cr\u00e9ances d'emprunt envers l'actionnaire X"
+ },
+ {
+ "name": "Provisions pertes s/autres cr\u00e9ances actionnaires"
+ }
+ ],
+ "name": "Autres cr\u00e9ances \u00e0 court terme envers actionnaires",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisions pertes s/autres cr\u00e9ances envers tiers"
+ },
+ {
+ "name": "Cr\u00e9ances d'emprunt \u00e0 court terme"
+ },
+ {
+ "name": "Avances \u00e0 court terme"
+ },
+ {
+ "name": "Avances de frais"
+ }
+ ],
+ "name": "Autres cr\u00e9ances \u00e0 court terme envers des tiers",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Autres cr\u00e9ances \u00e0 court terme",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ducroire"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Cr\u00e9ances envers des tiers \u00e9trangers"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Cr\u00e9ances envers des tiers suisses"
+ }
+ ],
+ "name": "Cr\u00e9ances r\u00e9sultant prestations envers des tiers",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisions pertes s/cr\u00e9ances envers actionnaires"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Cr\u00e9ances envers l'actionnaire Y"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Cr\u00e9ances envers l'actionnaire X"
+ }
+ ],
+ "name": "Cr\u00e9ances r\u00e9sultant prestations envers actionnaires",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Cr\u00e9ances envers la filiale A"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Cr\u00e9ances envers la filiale B"
+ },
+ {
+ "name": "Provisions pertes s/cr\u00e9ances envers des soci\u00e9t\u00e9s du groupe"
+ }
+ ],
+ "name": "Cr\u00e9ances r\u00e9sultant prestations envers des soci\u00e9t\u00e9s du groupe",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cr\u00e9ances r\u00e9sultant de vente et de prestations de services (d\u00e9biteurs-clients)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cr\u00e9ances",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Provision pour pertes s/avoirs \u00e0 court terme"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Placement fiduciaires en devises"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Placements fiduciaires"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Placements fixes"
+ }
+ ],
+ "name": "Avoirs \u00e0 court terme",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Compte d'attente en monnaie"
+ }
+ ],
+ "name": "Compte d'attente en monnaie",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Provisions risques de change s/comptes en devises"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Compte d'\u00e9pargne"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Compte de placement"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Compte courant exploitation principale"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Compte courant exploitation accessoire"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Compte en devise EUR"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Compte en devise B"
+ }
+ ],
+ "name": "Banques",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Bons de jouissance (cot\u00e9s)"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Obligations (cot\u00e9es)"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Actions (cot\u00e9es)"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Bons de participation (cot\u00e9s)"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Correction valeur s/titres r\u00e9alisables court terme"
+ }
+ ],
+ "name": "Titres r\u00e9alisables \u00e0 court terme",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Caisse auxiliaire"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Caisse principale"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Caisse succursale"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Devise A"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Devise B"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Provisions pour risques de change"
+ }
+ ],
+ "name": "Caisse",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Provisions pertes s/ch\u00e8ques et effets \u00e0 recevoir"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Ch\u00e8ques"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Effets \u00e0 recevoir"
+ }
+ ],
+ "name": "Ch\u00e8ques, effets \u00e0 recevoir",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Ch\u00e8ques postaux succursale"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Ch\u00e8ques postaux exploitation principale"
+ }
+ ],
+ "name": "Poste (CCP)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Correction valeur s/autres placements court terme"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Instruments financiers d\u00e9riv\u00e9s"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Correction valeur s/actions propres"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Actions propres (r\u00e9alisables \u00e0 court terme)"
+ }
+ ],
+ "name": "Autres placements \u00e0 court terme",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Liquidit\u00e9s et titres",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Actifs circulants",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Amortissement cumul\u00e9 sur goodwill"
+ },
+ {
+ "name": "Goodwill (survaleur)"
+ }
+ ],
+ "name": "Goodwill",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortissement cumul\u00e9 s/marques, \u00e9chantillons, etc."
+ },
+ {
+ "name": "Marques commerciales"
+ },
+ {
+ "name": "Echantillons"
+ },
+ {
+ "name": "Plans"
+ },
+ {
+ "name": "Mod\u00e8les"
+ }
+ ],
+ "name": "Marques commerciales, \u00e9chantillons, mod\u00e8les, plans",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Droits conventionnels"
+ },
+ {
+ "name": "Droits de propri\u00e9t\u00e9 intellectuelle"
+ },
+ {
+ "name": "Droits d'\u00e9dition"
+ },
+ {
+ "name": "Amortissement cumul\u00e9 s/droits"
+ }
+ ],
+ "name": "Droits de propri\u00e9t\u00e9s, d'\u00e9dition, conventionnels",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Fichiers de clients"
+ },
+ {
+ "name": "Logiciels (d\u00e9veloppement interne)"
+ },
+ {
+ "name": "Interdiction de concurrence"
+ },
+ {
+ "name": "Amortissement cumul\u00e9 s/autres immobilisations"
+ }
+ ],
+ "name": "Autres immobilisations incorporelles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortissement cumul\u00e9 s/brevets, know-how, recettes"
+ },
+ {
+ "name": "Recettes de fabrication"
+ },
+ {
+ "name": "Know-how"
+ },
+ {
+ "name": "Brevets"
+ }
+ ],
+ "name": "Brevets, know-how, recettes de fabrication",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortissement cumul\u00e9 s/droits"
+ },
+ {
+ "name": "Concessions"
+ },
+ {
+ "name": "Droits de licences"
+ },
+ {
+ "name": "Raisons de commerce"
+ },
+ {
+ "name": "Droits de jouissance"
+ }
+ ],
+ "name": "Droits de licences, concessions, etc.",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Immobilisations incorporelles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Maisons d'habitation du personnel"
+ },
+ {
+ "name": "Maisons d'habitations de soci\u00e9t\u00e9s immobili\u00e8res"
+ },
+ {
+ "name": "Terrains"
+ },
+ {
+ "name": "Acomptes s/immeubles d'habitation"
+ },
+ {
+ "name": "Amortissement cumul\u00e9 s/biens-fonds non b\u00e2tis"
+ }
+ ],
+ "name": "Immeubles d'habitation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Acomptes s/b\u00e2timents d'exposition et vente"
+ },
+ {
+ "name": "Amortissement cumul\u00e9 s/b\u00e2timents exposition, vente"
+ },
+ {
+ "name": "Terrains"
+ },
+ {
+ "name": "Halles d'exposition"
+ },
+ {
+ "name": "Halle de vente"
+ }
+ ],
+ "name": "B\u00e2timents d'exposition et de vente",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Ateliers"
+ },
+ {
+ "name": "Terrains"
+ },
+ {
+ "name": "Acomptes s/ateliers"
+ },
+ {
+ "name": "Amortissement cumul\u00e9 s/ateliers"
+ }
+ ],
+ "name": "Ateliers",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "B\u00e2timents d'exploitation"
+ },
+ {
+ "name": "Terrains"
+ },
+ {
+ "name": "Acomptes s/b\u00e2timents d'exploitation"
+ },
+ {
+ "name": "Amortissement cumul\u00e9 s/b\u00e2timents d'exploitation"
+ }
+ ],
+ "name": "B\u00e2timents d'exploitation",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortissement cumul\u00e9 s/b\u00e2timents administratifs"
+ },
+ {
+ "name": "Acomptes s/b\u00e2timents administratifs"
+ },
+ {
+ "name": "B\u00e2timents d'administration"
+ },
+ {
+ "name": "B\u00e2timents de bureau"
+ },
+ {
+ "name": "Terrains"
+ }
+ ],
+ "name": "B\u00e2timents administratifs",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortissement cumul\u00e9 s/entrep\u00f4ts"
+ },
+ {
+ "name": "Acomptes s/entrep\u00f4ts"
+ },
+ {
+ "name": "Terrains"
+ },
+ {
+ "name": "Entrep\u00f4ts"
+ }
+ ],
+ "name": "Entrep\u00f4ts",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortissement cumul\u00e9 s/usines"
+ },
+ {
+ "name": "Acomptes s/usines"
+ },
+ {
+ "name": "Terrains"
+ },
+ {
+ "name": "Usines"
+ }
+ ],
+ "name": "Usines",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Immobilisation corporelles immeubles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Amortissement cumul\u00e9 s/machines et appareils prod."
+ },
+ {
+ "name": "Acomptes s/machines et appareils de production"
+ },
+ {
+ "name": "Cha\u00eenes de production"
+ },
+ {
+ "name": "Machines et appareils"
+ }
+ ],
+ "name": "Machines et appareils destin\u00e9s \u00e0 la production",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortissement cumul\u00e9 s/instruments et outillage"
+ },
+ {
+ "name": "Acomptes s/instruments et outillage"
+ },
+ {
+ "name": "Instruments et outillage"
+ }
+ ],
+ "name": "Instruments et outillage",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Installations de s\u00e9curit\u00e9"
+ },
+ {
+ "name": "Syst\u00e8mes \u00e0 commande automatique"
+ },
+ {
+ "name": "Syst\u00e8mes de communication"
+ },
+ {
+ "name": "Infrastructures informatiques"
+ },
+ {
+ "name": "Machines de bureau"
+ },
+ {
+ "name": "Logiciels"
+ },
+ {
+ "name": "Appareils \u00e9lectroniques de mesure et de contr\u00f4le"
+ },
+ {
+ "name": "Amortissement cumul\u00e9 machines, informatique, comm"
+ },
+ {
+ "name": "Acomptes s/machines, informatique, communication"
+ }
+ ],
+ "name": "Machines de bureau, informatiques, communication",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Camions"
+ },
+ {
+ "name": "Automobiles"
+ },
+ {
+ "name": "Camionnettes"
+ },
+ {
+ "name": "V\u00e9hicules sp\u00e9ciaux"
+ },
+ {
+ "name": "Acomptes s/v\u00e9hicules"
+ },
+ {
+ "name": "Amortissement cumul\u00e9 s/v\u00e9hicules"
+ }
+ ],
+ "name": "V\u00e9hicules",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Acomptes sur mobilier et installations"
+ },
+ {
+ "name": "Amortissement cumul\u00e9 sur mobilier et installations"
+ },
+ {
+ "name": "Installations d'entrep\u00f4ts"
+ },
+ {
+ "name": "Mobilier de bureau"
+ },
+ {
+ "name": "Mobilier d'exploitation"
+ },
+ {
+ "name": "Installations d'ateliers"
+ }
+ ],
+ "name": "Mobilier et installations",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Lingerie et habits de travail"
+ },
+ {
+ "name": "Moules et mod\u00e8les"
+ },
+ {
+ "name": "Acomptes s/autres immobilisations corporelles"
+ },
+ {
+ "name": "Amortissement cumul\u00e9 s/immobilisations corporelles"
+ }
+ ],
+ "name": "Autres immobilisations corporelles meubles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Acomptes s/\u00e9quipements et installations"
+ },
+ {
+ "name": "Amortissement cumul\u00e9 s/\u00e9quipements et installation"
+ },
+ {
+ "name": "Ascenseurs, escaliers roulants"
+ },
+ {
+ "name": "Baraques"
+ },
+ {
+ "name": "Constructions mobili\u00e8res"
+ },
+ {
+ "name": "Voies ferr\u00e9es industrielles"
+ },
+ {
+ "name": "R\u00e9servoirs"
+ },
+ {
+ "name": "Conteneurs"
+ }
+ ],
+ "name": "Equipements et installations",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Installations de stockage"
+ },
+ {
+ "name": "Entrep\u00f4ts \u00e0 hauts rayonnages"
+ },
+ {
+ "name": "Acomptes s/installations de stockage"
+ },
+ {
+ "name": "Amortissement cumul\u00e9 s/installations de stockage"
+ }
+ ],
+ "name": "Installations de stockage",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Immobilisation corporelles meubles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Pr\u00eats \u00e0 long terme \u00e0 des actionnaires"
+ },
+ {
+ "name": "Pr\u00eats hypoth\u00e9caires \u00e0 des actionnaires"
+ },
+ {
+ "name": "Corrections valeur s/cr\u00e9ances long terme \u00e0 action."
+ }
+ ],
+ "name": "Cr\u00e9ances \u00e0 long terme envers des actionnaires",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Actions"
+ },
+ {
+ "name": "Obligations de caisse"
+ },
+ {
+ "name": "Bons de participation"
+ },
+ {
+ "name": "Bons de jouissance"
+ },
+ {
+ "name": "Obligations"
+ },
+ {
+ "name": "Corrections valeur s/titres \u00e0 long terme"
+ }
+ ],
+ "name": "Titres \u00e0 long terme",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Corrections valeur s/participations"
+ },
+ {
+ "name": "Autres participations"
+ },
+ {
+ "name": "Participation dans la filiale A"
+ },
+ {
+ "name": "Participation dans la filiale B"
+ }
+ ],
+ "name": "Participations",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Corrections valeur s/cr\u00e9ances long terme \u00e0 tiers"
+ },
+ {
+ "name": "Pr\u00eats \u00e0 long terme \u00e0 des soci\u00e9t\u00e9s du groupe"
+ },
+ {
+ "name": "Pr\u00eats hypoth\u00e9caires \u00e0 des tiers"
+ }
+ ],
+ "name": "Cr\u00e9ances \u00e0 long terme envers des tiers",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Corrections valeur s/actions propres"
+ },
+ {
+ "name": "Actions propres"
+ }
+ ],
+ "name": "Actions propres",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Comptes bloqu\u00e9s \u00e0 titre de r\u00e9serve de crise"
+ },
+ {
+ "name": "Comptes de placement"
+ },
+ {
+ "name": "Corrections valeur s/autres placements long terme"
+ }
+ ],
+ "name": "Autres placements \u00e0 long terme",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Corrections valeur s/cr\u00e9ances long terme des soci\u00e9t\u00e9s du groupe"
+ },
+ {
+ "name": "Pr\u00eats hypoth\u00e9caires \u00e0 des soci\u00e9t\u00e9s du groupe"
+ },
+ {
+ "name": "Pr\u00eats \u00e0 long terme \u00e0 des soci\u00e9t\u00e9s du groupe"
+ }
+ ],
+ "name": "Cr\u00e9ances \u00e0 long terme envers des soci\u00e9t\u00e9s du groupe",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Immobilisations financi\u00e8res",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Actifs immobilis\u00e9s",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Actif",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Dettes envers les ch\u00e8ques postaux"
+ },
+ {
+ "name": "Dettes bancaires \u00e0 court terme"
+ },
+ {
+ "name": "Effets \u00e0 payer"
+ }
+ ],
+ "name": "Dettes financi\u00e8res \u00e0 court terme",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Emprunts \u00e0 long terme"
+ },
+ {
+ "name": "Avances fermes \u00e0 long terme"
+ },
+ {
+ "name": "Dettes hypoth\u00e9caires"
+ }
+ ],
+ "name": "Autres dettes \u00e0 long terme",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisions \u00e0 court terme"
+ },
+ {
+ "name": "Passifs de r\u00e9gularisation"
+ }
+ ],
+ "name": "Passifs de r\u00e9gularisation, provisions court terme",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Dettes d'imp\u00f4ts"
+ }
+ ],
+ "name": "Autres dettes \u00e0 court terme",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Dettes \u00e0 court terme r\u00e9sultant prestations service"
+ }
+ ],
+ "name": "Dettes \u00e0 court terme r\u00e9sultant prestations service",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisions pour imp\u00f4ts"
+ }
+ ],
+ "name": "Provisions",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Dettes bancaires \u00e0 long terme"
+ },
+ {
+ "name": "Dettes r\u00e9sultant d'op\u00e9rations de cr\u00e9dit-bail"
+ }
+ ],
+ "name": "Dettes financi\u00e8res \u00e0 long terme",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Dettes hors exploitation",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Dettes hors exploitation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Provision pour recherche"
+ },
+ {
+ "name": "Provision pour d\u00e9veloppement"
+ }
+ ],
+ "name": "Provisions pour recherche et d\u00e9veloppement",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisions pour travaux de garantie"
+ }
+ ],
+ "name": "Provisions r\u00e9sultant de ventes/prestations service",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisions pour la protection de l'environnement"
+ }
+ ],
+ "name": "Provisions pour la protection de l'environnement",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisions pour prestations de retraite"
+ }
+ ],
+ "name": "Provisions pour prestations en cas de vieillesse",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres provisions"
+ }
+ ],
+ "name": "Autres provisions",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisions pour restructuration de l'entreprise"
+ }
+ ],
+ "name": "Provisions pour restructuration de l'entreprise",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisions pour imp\u00f4ts latents"
+ }
+ ],
+ "name": "Provisions pour imp\u00f4ts (long terme)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Provision pour r\u00e9novations"
+ },
+ {
+ "name": "Provision pour assainissements"
+ },
+ {
+ "name": "Provision pour r\u00e9parations"
+ }
+ ],
+ "name": "Provisions r\u00e9paration, assainissements, r\u00e9novation",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisions \u00e0 long terme",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Dettes r\u00e9sultant d'op\u00e9rations de cr\u00e9dit-bail"
+ }
+ ],
+ "name": "Dettes r\u00e9sultant d'op\u00e9rations de cr\u00e9dit-bail",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Dettes bancaires \u00e0 long terme"
+ }
+ ],
+ "name": "Dettes bancaires \u00e0 long terme",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Emprunts par obligations"
+ }
+ ],
+ "name": "Emprunts par obligations",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Hypoth\u00e8ques sur entrep\u00f4ts"
+ },
+ {
+ "name": "Hypoth\u00e8ques sur b\u00e2timents d'exposition et de vente"
+ },
+ {
+ "name": "Hypoth\u00e8ques sur biens-fonds non b\u00e2tis"
+ },
+ {
+ "name": "Hypoth\u00e8ques sur b\u00e2timents de bureau/administration"
+ },
+ {
+ "name": "Hypoth\u00e8ques sur b\u00e2timents d'exploitation"
+ },
+ {
+ "name": "Hypoth\u00e8ques sur immeubles d'habitation"
+ },
+ {
+ "name": "Hypoth\u00e8ques sur usines"
+ },
+ {
+ "name": "Hypoth\u00e8ques sur ateliers"
+ }
+ ],
+ "name": "Dettes hypoth\u00e9caires",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Dettes financi\u00e8re \u00e0 long terme",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Dettes hypoth\u00e9caires envers des soci\u00e9t\u00e9s du groupe"
+ },
+ {
+ "name": "Emprunts \u00e0 long terme \u00e0 des soci\u00e9t\u00e9s du groupe"
+ }
+ ],
+ "name": "Dettes \u00e0 long terme envers des soci\u00e9t\u00e9s du groupe",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Dettes hypoth\u00e9caires envers des institutions LPP"
+ },
+ {
+ "name": "Emprunts \u00e0 long terme \u00e0 des institutions LPP"
+ }
+ ],
+ "name": "Dettes \u00e0 long terme envers des institutions LPP",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Emprunts \u00e0 long terme \u00e0 des actionnaires"
+ },
+ {
+ "name": "Dettes hypoth\u00e9caires envers des actionnaires"
+ }
+ ],
+ "name": "Dettes \u00e0 long terme envers des actionnaires",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Emprunts \u00e0 long terme \u00e0 des tiers"
+ }
+ ],
+ "name": "Emprunts \u00e0 long terme \u00e0 des tiers",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Autres dettes \u00e0 long terme",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Dettes \u00e0 long terme",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Acomptes \u00e0 court terme de tiers"
+ },
+ {
+ "name": "Emprunts \u00e0 court terme de tiers"
+ }
+ ],
+ "name": "Autres dettes \u00e0 court terme envers des tiers",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Coupons d'obligations non encaiss\u00e9s"
+ },
+ {
+ "name": "Dividendes non encaiss\u00e9s de l'exercice"
+ },
+ {
+ "name": "Dividendes non encaiss\u00e9s des exercices pr\u00e9c\u00e9dents"
+ }
+ ],
+ "name": "Dividendes et coupons d'obligations non encaiss\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Dettes \u00e0 court terme envers la filiale A"
+ },
+ {
+ "name": "Dettes \u00e0 court terme envers la filiale B"
+ }
+ ],
+ "name": "Autres dettes \u00e0 court terme c/st\u00e9s du groupe",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Dettes \u00e0 court terme envers l'actionnaire Y"
+ },
+ {
+ "name": "Dettes \u00e0 court terme envers l'actionnaire X"
+ }
+ ],
+ "name": "Autres dettes \u00e0 court terme envers actionnaires",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Dettes \u00e0 court terme envers fonds de pr\u00e9voyance"
+ }
+ ],
+ "name": "Autres dettes \u00e0 court terme c/fonds pr\u00e9voyance",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "R\u00e9sultat \u00e0 verser \u00e0 des tiers"
+ }
+ ],
+ "name": "R\u00e9sultat \u00e0 verser",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Droits de timbre dus"
+ },
+ {
+ "name": "Imp\u00f4t anticip\u00e9 d\u00fb"
+ },
+ {
+ "name": "TVA due"
+ },
+ {
+ "name": "Imp\u00f4ts directs dus"
+ }
+ ],
+ "name": "Dettes envers des institutions publiques",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Obligation \u00e0 rembourser"
+ }
+ ],
+ "name": "Obligations \u00e0 rembourser",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Autres dettes \u00e0 court terme",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Provisions pour imp\u00f4ts directs"
+ },
+ {
+ "name": "Provisions pour imp\u00f4ts indirects"
+ }
+ ],
+ "name": "Provisions \u00e0 court terme pour imp\u00f4ts",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Charges \u00e0 payer"
+ },
+ {
+ "name": "Produits constat\u00e9s d'avance"
+ }
+ ],
+ "name": "Passifs de r\u00e9gularisation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisions pour risques li\u00e9s aux engagements"
+ },
+ {
+ "name": "Provisions pour travaux de garantie \u00e0 court terme"
+ }
+ ],
+ "name": "Provisions \u00e0 court terme c/ventes, services",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Passifs de r\u00e9gularisation, provisions court terme",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Dettes envers la filiale A"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Dettes envers la filiale B"
+ }
+ ],
+ "name": "Dettes c/achats, prestations services st\u00e9s groupe",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Acomptes de clients"
+ }
+ ],
+ "name": "Acomptes de clients",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Dettes c/charges de personnel"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Dettes c/op\u00e9rations de cr\u00e9dit-bail"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Dettes c/autres charges d'exploitation"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Dettes c/prestations de services envers des tiers"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Dettes c/achats de mati\u00e8res et marchandises"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Dettes c/assurances sociales"
+ }
+ ],
+ "name": "Dettes \u00e0 court terme r\u00e9sultant d'achats et prestations services envers des tiers (fournisseurs)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Dettes envers l'actionnaire Y"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Dettes envers l'actionnaire X"
+ }
+ ],
+ "name": "Dettes c/achats, prestations services actionnaires",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Dettes \u00e0 court terme r\u00e9sultant d'achats et prestations services",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Autres dettes financi\u00e8res \u00e0 court terme \u00e0 tiers"
+ }
+ ],
+ "name": "Autres dettes financi\u00e8res \u00e0 court terme \u00e0 tiers",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Dettes financi\u00e8res \u00e0 court terme c/actionnaire X"
+ },
+ {
+ "name": "Dettes financi\u00e8res \u00e0 court terme c/actionnaire Y"
+ }
+ ],
+ "name": "Dettes financi\u00e8res \u00e0 court terme actionnaires",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Dettes bancaires \u00e0 court terme"
+ }
+ ],
+ "name": "Dettes bancaires \u00e0 court terme",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Effets \u00e0 payer"
+ },
+ {
+ "name": "Effets destin\u00e9s \u00e0 financer les stocks obligatoires"
+ }
+ ],
+ "name": "Effets \u00e0 payer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Dettes financi\u00e8res \u00e0 court terme fonds pr\u00e9voyance"
+ }
+ ],
+ "name": "Dettes financi\u00e8res \u00e0 court terme fonds pr\u00e9voyance",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Dettes envers les soci\u00e9t\u00e9s de virement"
+ },
+ {
+ "name": "Dettes envers les ch\u00e8ques postaux"
+ }
+ ],
+ "name": "Dettes c/ch\u00e8ques postaux, soci\u00e9t\u00e9s de virement",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Dettes financi\u00e8res \u00e0 court terme c/filiale B"
+ },
+ {
+ "name": "Dettes financi\u00e8res \u00e0 court terme c/la filiale A"
+ }
+ ],
+ "name": "Dettes financi\u00e8res \u00e0 court terme st\u00e9s du groupe",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Hypoth\u00e8que \u00e0 rembourser"
+ },
+ {
+ "name": "Pr\u00eat \u00e0 rembourser"
+ }
+ ],
+ "name": "Part \u00e0 rembourser dettes financi\u00e8res \u00e0 long terme",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Dettes financi\u00e8res \u00e0 court terme",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Dettes \u00e0 court terme",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "Immeuble priv\u00e9 B"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Immeuble priv\u00e9 A"
+ }
+ ],
+ "name": "Comptes pour immeubles et biens-fonds priv\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "Imp\u00f4ts priv\u00e9s"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Primes d'assurance priv\u00e9es"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Cotisations priv\u00e9es \u00e0 titre de pr\u00e9voyance"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Participations priv\u00e9es aux charges d'exploitation"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Valeur locative de l'appartement priv\u00e9"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Pr\u00e9l\u00e8vements priv\u00e9s en esp\u00e8ces"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Pr\u00e9l\u00e8vements priv\u00e9s en nature"
+ }
+ ],
+ "name": "Compte priv\u00e9",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Priv\u00e9",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "Capital-participation"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Capital-actions"
+ }
+ ],
+ "name": "Capital-actions et participation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "Compte de commandite, commanditaire C"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Compte de capital, associ\u00e9 A"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Compte de capital, associ\u00e9 B"
+ }
+ ],
+ "name": "Capital propre des soci\u00e9t\u00e9s de personnes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "Capital de la soci\u00e9t\u00e9 coop\u00e9rative"
+ }
+ ],
+ "name": "Capital de la soci\u00e9t\u00e9 coop\u00e9rative",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "Capital social de la S.\u00e0.r.l"
+ }
+ ],
+ "name": "Capital social de la S.\u00e0.r.l",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "Capital propre du conjoint"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Capital propre"
+ }
+ ],
+ "name": "Capital propre des entreprises raison individuelle",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Capital",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Capital/Priv\u00e9",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "R\u00e9serve de crise"
+ },
+ {
+ "name": "R\u00e9serve pour r\u00e9partition d'un dividende constant"
+ },
+ {
+ "name": "R\u00e9serve de remplacement"
+ },
+ {
+ "name": "Fonds de secours pour les employ\u00e9s"
+ },
+ {
+ "name": "R\u00e9serves statutaires"
+ },
+ {
+ "name": "R\u00e9serves libres"
+ }
+ ],
+ "name": "Autres r\u00e9serves",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "R\u00e9serve g\u00e9n\u00e9rale"
+ },
+ {
+ "name": "R\u00e9serve pour actions propres"
+ },
+ {
+ "name": "Agio"
+ },
+ {
+ "name": "R\u00e9serve de r\u00e9\u00e9valuation"
+ }
+ ],
+ "name": "R\u00e9serves l\u00e9gales",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "R\u00e9serves",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "B\u00e9n\u00e9fice de l'exercice / Perte de l'exercice"
+ },
+ {
+ "name": "B\u00e9n\u00e9fice report\u00e9 / Perte report\u00e9e"
+ }
+ ],
+ "name": "B\u00e9n\u00e9fice/Perte r\u00e9sultant du bilan",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "B\u00e9n\u00e9fice/Perte r\u00e9sultant du bilan",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "R\u00e9serves, B\u00e9n\u00e9fice/Perte r\u00e9sultant du bilan",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Capitaux propres",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Passif",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Bilan",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Plan comptable"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/cl_cl_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/cl_cl_chart_template.json
new file mode 100644
index 0000000..5d5cb9c
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/cl_cl_chart_template.json
@@ -0,0 +1,653 @@
+{
+ "name": "Chile - Plan de Cuentas",
+ "root": {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Acreedor por Garant\u00edas Otorgadas"
+ },
+ {
+ "name": "Acreedor por Documentos Descontados"
+ },
+ {
+ "name": "Comitente por Mercaderias Recibidas en Consignaci\u00f3n"
+ }
+ ],
+ "name": "CUENTAS DE ORDEN ACREEDORAS"
+ },
+ {
+ "children": [
+ {
+ "name": "Documentos Endosados"
+ },
+ {
+ "name": "Documentos Descontados"
+ },
+ {
+ "name": "Garantias Otorgadas"
+ },
+ {
+ "name": "Dep\u00f3sito de Valores Recibos en Garant\u00eda"
+ },
+ {
+ "name": "Mercaderias Recibidas en Consignaci\u00f3n"
+ }
+ ],
+ "name": "CUENTAS DE ORDEN DEUDORAS"
+ }
+ ],
+ "name": "Cuentas de Orden"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Recupero de Rezagos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ganancia Venta de Activo Fijo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Recupero de Deudores Incobrables",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ganancia Venta Inversiones Permanentes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Donaciones obtenidas, ganandas, percibidas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos Fuera de Explotaci\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "name": "Comisiones gananados, obtenidos, percibidos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Descuentos gananados, obtenidos, percibidos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Interese sobre Inversiones",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Honorarios gananados, obtenidos, percibidos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas - Categoria de productos 01",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas"
+ },
+ {
+ "name": "Intereses gananados, obtenidos, percibidos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Alquileres gananados, obtenidos, percibidos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ganancia Venta de Acciones",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de Explotaci\u00f3n"
+ }
+ ],
+ "name": "RESULTADO GANANCIA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Gastos de Publicidad y Propaganda",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos en Servicios P\u00fablicos"
+ },
+ {
+ "children": [
+ {
+ "name": "Costo de Mercader\u00edas Vendidas - Categoria de productos 01",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Costo de Mercader\u00edas Vendidas"
+ },
+ {
+ "name": "Gastos en Amortizaci\u00f3n",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos en Cargas Sociales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos en Sueldos y Jornales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos Bancarios"
+ },
+ {
+ "name": "Gastos en Impuestos"
+ },
+ {
+ "name": "Gastos en Depreciaci\u00f3n de Activo Fijo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Egresos de Explotaci\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos en Siniestros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Donaciones Cedidas, Otorgadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "P\u00e9rdida Venta Activo Fijo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Egresos Fuera de Explotaci\u00f3n"
+ }
+ ],
+ "name": "RESULTADO P\u00c9RDIDA"
+ }
+ ],
+ "name": "Cuentas de Resultado"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ajustes al Patrimonio / Revaluo T\u00e9cnico de Activo Fijo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Ajustes al Patrimonio"
+ },
+ {
+ "children": [
+ {
+ "name": "Aportes No Capitalizados / Aportes Irrevocables Futura Suscripci\u00f3n de Acciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aportes No Capitalizados / Primas de Emsi\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Aportes No Capitalizados"
+ },
+ {
+ "children": [
+ {
+ "name": "Capital / Dividendos a Distribuir en Acciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Capital / Acciones en Circulaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Capital / Capital Propio",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Capital / (-) Descuento de Emisi\u00f3n de Acciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Capital"
+ },
+ {
+ "children": [
+ {
+ "name": "Resultados Acumulados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Resultado del Ejercicio",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Utilidades y P\u00e9rdidas del Ejercicio",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Resultados Acumulados del Ejercicio Anterior",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Resultados No Asignados"
+ },
+ {
+ "children": [
+ {
+ "name": "Reserva para Renovaci\u00f3n de Activo Fijo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Reserva Estatutaria",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Reserva Facultativa",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Reserva Legal",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Futuras Eventualidades"
+ }
+ ],
+ "name": "PATRIMONIO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Remuneraciones por Pagar / Retenciones a Depositar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Remuneraciones por Pagar / Sueldos a Pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Remuneraciones por Pagar / Provisi\u00f3n para Sueldo Anual Complementario",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Remuneraciones por Pagar / Cargas Sociales a Pagar",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Remuneraciones por Pagar"
+ },
+ {
+ "children": [
+ {
+ "name": "Otras Cuentas por Pagar / Acreedores Varios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otras Cuentas por Pagar / Honorarios Directores y S\u00edndicos a Pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otras Cuentas por Pagar / Dividendos a Pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otras Cuentas por Pagar / Cobros por Adelantado",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Otras Cuentas por Pagar"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisiones / Previsi\u00f3n para Garant\u00edas por Service",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisiones / Previsi\u00f3n para juicios Pendientes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisiones / Previsi\u00f3n Indemnizaci\u00f3n por Despidos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisiones"
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por Pagar / Anticipos de Clientes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por Pagar / (-) Intereses a Devengar por Compras al Cr\u00e9dito",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por Pagar / Proveedores",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por Pagar"
+ },
+ {
+ "children": [
+ {
+ "name": "Pasivo Circulante / Debentures Emitidos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Pasivo Circulante / Intereses a Pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Pasivo Circulante / Obligaciones a Pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Pasivo Circulante / Prestamos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Pasivo Circulante / Adelantos en Cuenta Corriente",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Pasivo Circulante"
+ },
+ {
+ "children": [
+ {
+ "name": "Impuestos por Pagar / IVA a Pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Impuestos por Pagar / Impuesto a la Renta a Pagar",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Impuestos por Pagar"
+ }
+ ],
+ "name": "PASIVOS"
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por Cobrar / Anticipo de Impuestos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por Cobrar / Anticipos a Proveedores",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por Cobrar / Pr\u00e9stamos otorgados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por Cobrar / Accionistas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por Cobrar / Intereses Pagados por Adelantado",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por Cobrar / Alquileres Pagados por Adelantado",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por Cobrar / Anticipo al Personal",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por Cobrar / (-) Intereses (+) a Devengar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por Cobrar / (-) Previsi\u00f3n para Descuentos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por Cobrar"
+ },
+ {
+ "children": [
+ {
+ "name": "Documentos por Cobrar / Deudores por Ventas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Documentos por Cobrar / Deudores Morosos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Documentos por Cobrar / Deudores en Gesti\u00f3n Judicial",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Documentos por Cobrar / Deudores Varios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Documentos por Cobrar / (-) Previsi\u00f3n para Incobrables",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Documentos por Cobrar"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Activo Circulante - Valores a Depositar ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Activo Circulante.../ BCO. CTA CTE CLP",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activo Circulante - Bancos"
+ },
+ {
+ "name": "Activo Circulante - Recaudaciones a Depositar ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Activo Circulante - Caja / efectivo CLP",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activo Circulante - Caja"
+ },
+ {
+ "children": [
+ {
+ "name": "Activo Circulante - Fondos fijos / caja chica 01 CLP",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activo Circulante - Fondos fijos"
+ },
+ {
+ "children": [
+ {
+ "name": "Activo Circulante - Caja / efectivo USD",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activo Circulante - Moneda Extranjera"
+ }
+ ],
+ "name": "Activo Circulante"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Existencias - Mercader\u00edas / Categoria de productos 01",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Existencias - Mercader\u00edas"
+ },
+ {
+ "name": "Materias primas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Existencias - Mercader\u00edas en Tr\u00e1nsito",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Productos Elaborados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Productos en Curso de Elaboraci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "(-) Previsi\u00f3n para Desvalorizaci\u00f3n de Existencias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Materiales Varios ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Existencias"
+ },
+ {
+ "children": [
+ {
+ "name": "Inversiones / (-) Previsi\u00f3n para Devalorizaci\u00f3n de Acciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones / Acciones Permanentes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones / T\u00edtulos P\u00fablicos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones / Acciones Transitorias",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inversiones Financieras"
+ },
+ {
+ "children": [
+ {
+ "name": "Activo Intangible / (-) Amortizaci\u00f3n Acumulada",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activo Intangible / Marcas y Patentes de Invenci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activo Intangible / Concesiones y Franquicias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activo Intangible / Derecho de Llaves",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activo Intangible"
+ },
+ {
+ "children": [
+ {
+ "name": "Activo Fijo / Inmuebles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activo Fijo / Maquinaria",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activo Fijo / Material Rodante Motorizado",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activo Fijo / (-) Depreciaci\u00f3n Acumulada",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activo Fijo / Equipos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activo Fijo"
+ }
+ ],
+ "name": "ACTIVOS"
+ }
+ ],
+ "name": "inventario del Balance General"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Compras - Categoria de productos 01"
+ }
+ ],
+ "name": "Compras"
+ },
+ {
+ "name": "Costos de Producci\u00f3n",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de Administraci\u00f3n",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de Comercializaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Cuentas de Movimiento"
+ }
+ ],
+ "name": "Chile"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/charts/cn_l10n_chart_china.json b/erpnext/accounts/doctype/chart_of_accounts/charts/cn_l10n_chart_china.json
similarity index 63%
rename from erpnext/setup/doctype/company/charts/cn_l10n_chart_china.json
rename to erpnext/accounts/doctype/chart_of_accounts/charts/cn_l10n_chart_china.json
index 2c48a2a..475f8ae 100644
--- a/erpnext/setup/doctype/company/charts/cn_l10n_chart_china.json
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/cn_l10n_chart_china.json
@@ -3,452 +3,452 @@
"root": {
"children": [
{
- "name": "\u957f\u671f\u5e94\u6536\u6b3e",
- "root_type": "Asset"
- },
- {
- "name": "\u94f6\u884c\u5b58\u6b3e",
- "root_type": "Asset"
- },
- {
- "name": "\u73b0\u91d1",
- "root_type": "Asset"
- },
- {
- "name": "\u8425\u4e1a\u7a0e\u91d1\u53ca\u9644\u52a0",
- "root_type": "Expense"
- },
- {
- "name": "\u5176\u4ed6\u4e1a\u52a1\u652f\u51fa",
- "root_type": "Expense"
- },
- {
- "name": "\u4e3b\u8425\u4e1a\u52a1\u6210\u672c",
- "root_type": "Expense"
- },
- {
- "name": "\u8d44\u672c\u516c\u79ef",
- "root_type": "Liability"
- },
- {
- "name": "\u9012\u5ef6\u6240\u5f97\u7a0e\u8d1f\u503a",
- "root_type": "Liability"
- },
- {
- "name": "\u56fa\u5b9a\u8d44\u4ea7",
- "root_type": "Asset"
- },
- {
- "name": "\u7d2f\u8ba1\u6298\u65e7",
- "root_type": "Asset"
- },
- {
- "name": "\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2",
- "root_type": "Asset"
- },
- {
- "name": "\u5176\u4ed6\u4e1a\u52a1\u6536\u5165",
- "root_type": "Income"
- },
- {
- "name": "\u77ed\u671f\u501f\u6b3e",
- "root_type": "Liability"
- },
- {
- "name": "\u5e94\u4ed8\u804c\u5de5\u85aa\u916c",
- "root_type": "Liability"
- },
- {
- "name": "\u574f\u8d26\u51c6\u5907",
- "root_type": "Asset"
- },
- {
- "name": "\u5e94\u4ed8\u80a1\u5229",
- "root_type": "Liability"
- },
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- "name": "\u5e94\u4ed8\u5229\u606f",
- "root_type": "Liability"
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- "name": "\u957f\u671f\u6295\u8d44\u51cf\u503c\u51c6\u5907",
- "root_type": "Asset"
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- "root_type": "Asset"
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- "root_type": "Asset"
- },
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- "root_type": "Asset"
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- "root_type": "Asset"
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- "root_type": "Liability"
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- "root_type": "Asset"
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- "root_type": "Asset"
- },
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- "root_type": "Asset"
- },
- {
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- "root_type": "Asset"
- },
- {
- "name": "\u516c\u5141\u4ef7\u503c\u53d8\u52a8\u635f\u76ca",
- "root_type": "Income"
+ "name": "\u4ee5\u524d\u5e74\u5ea6\u635f\u76ca\u8c03\u6574",
+ "report_type": "Profit and Loss"
},
{
"name": "\u5236\u9020\u8d39\u7528",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
- "name": "\u4ea4\u6613\u6027\u91d1\u878d\u8d1f\u503a",
- "root_type": "Liability"
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- "root_type": "Asset"
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- {
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- "root_type": "Income"
- },
- {
- "name": "\u7814\u53d1\u652f\u51fa",
- "root_type": "Expense"
+ "name": "\u9884\u63d0\u8d39\u7528",
+ "report_type": "Balance Sheet"
},
{
"name": "\u5728\u5efa\u5de5\u7a0b",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "\u5de5\u7a0b\u7269\u8d44",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
- "name": "\u56fa\u5b9a\u8d44\u4ea7\u51cf\u503c\u51c6\u5907",
- "root_type": "Asset"
+ "name": "\u56fa\u5b9a\u8d44\u4ea7\u6e05\u7406",
+ "report_type": "Balance Sheet"
},
{
- "name": "\u5176\u4ed6\u8d27\u5e01\u8d44\u91d1",
- "root_type": "Asset"
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+ "report_type": "Balance Sheet"
},
{
- "name": "\u5176\u4ed6\u5e94\u6536\u6b3e",
- "root_type": "Asset"
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+ "report_type": "Balance Sheet"
},
{
- "name": "\u9500\u552e\u8d39\u7528",
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+ "report_type": "Balance Sheet"
},
{
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- "root_type": "Expense"
+ "name": "\u65e0\u5f62\u8d44\u4ea7",
+ "report_type": "Balance Sheet"
},
{
- "name": "\u7ba1\u7406\u8d39\u7528",
- "root_type": "Expense"
+ "name": "\u65e0\u5f62\u8d44\u4ea7\u51cf\u503c\u51c6\u5907",
+ "report_type": "Balance Sheet"
},
{
- "name": "\u751f\u4ea7\u6210\u672c",
- "root_type": "Expense"
+ "name": "\u7d2f\u8ba1\u644a\u9500",
+ "report_type": "Balance Sheet"
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},
{
"name": "\u9884\u6536\u8d26\u6b3e",
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+ "report_type": "Balance Sheet"
},
{
"name": "\u5e94\u4ed8\u7968\u636e",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
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- "root_type": "Liability"
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},
{
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},
{
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- "root_type": "Asset"
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+ "report_type": "Balance Sheet"
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+ "report_type": "Balance Sheet"
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},
{
"name": "\u53ef\u4f9b\u51fa\u552e\u91d1\u878d\u8d44\u4ea7",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
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+ "report_type": "Profit and Loss"
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+ "report_type": "Balance Sheet"
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},
{
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+ "report_type": "Balance Sheet"
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+ "report_type": "Balance Sheet"
},
{
"name": "\u52b3\u52a1\u6210\u672c",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
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+ "report_type": "Balance Sheet"
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+ "report_type": "Balance Sheet"
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+ {
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+ "report_type": "Balance Sheet"
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+ "report_type": "Balance Sheet"
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+ "report_type": "Balance Sheet"
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+ "report_type": "Balance Sheet"
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+ "report_type": "Balance Sheet"
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+ "report_type": "Balance Sheet"
},
{
"name": "\u6295\u8d44\u6027\u623f\u5730\u4ea7",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
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+ "report_type": "Balance Sheet"
+ },
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+ "report_type": "Balance Sheet"
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+ "report_type": "Balance Sheet"
+ },
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+ },
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+ "report_type": "Balance Sheet"
+ },
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+ "report_type": "Profit and Loss"
+ },
+ {
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+ "report_type": "Balance Sheet"
+ },
+ {
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+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "\u7ba1\u7406\u8d39\u7528",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "children": [
- {
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- {
- "name": "\u8f6c\u51fa\u672a\u4ea4\u589e\u503c\u7a0e",
- "root_type": "Liability"
- },
- {
- "name": "\u5df2\u4ea4\u7a0e\u91d1",
- "root_type": "Liability"
- },
- {
- "name": "\u8fdb\u9879\u7a0e\u989d",
- "root_type": "Liability"
- },
- {
- "name": "\u8f6c\u51fa\u591a\u4ea4\u589e\u503c\u7a0e",
- "root_type": "Liability"
- },
- {
- "name": "\u51fa\u53e3\u62b5\u51cf\u5185\u9500\u4ea7\u54c1\u5e94\u7eb3\u7a0e\u989d",
- "root_type": "Liability"
- },
- {
- "name": "\u672a\u4ea4\u589e\u503c\u7a0e",
- "root_type": "Liability"
- }
- ],
- "name": "\u5e94\u4ea4\u589e\u503c\u7a0e",
- "root_type": "Liability"
- },
- {
- "name": "\u5e94\u4ea4\u8425\u4e1a\u7a0e",
- "root_type": "Liability"
- },
- {
- "name": "\u5e94\u4ea4\u6d88\u8d39\u7a0e",
- "root_type": "Liability"
- },
- {
- "name": "\u5e94\u4ea4\u8d44\u6e90\u7a0e",
- "root_type": "Liability"
- },
- {
- "name": "\u5e94\u4ea4\u6240\u5f97\u7a0e",
- "root_type": "Liability"
- },
- {
- "name": "\u5e94\u4ea4\u571f\u5730\u589e\u503c\u7a0e",
- "root_type": "Liability"
- },
- {
- "name": "\u5e94\u4ea4\u57ce\u5e02\u7ef4\u62a4\u5efa\u8bbe\u7a0e",
- "root_type": "Liability"
- },
- {
- "name": "\u5e94\u4ea4\u623f\u4ea7\u7a0e",
- "root_type": "Liability"
- },
- {
- "name": "\u5e94\u4ea4\u571f\u5730\u4f7f\u7528\u7a0e",
- "root_type": "Liability"
- },
- {
"name": "\u5e94\u4ea4\u4e2a\u4eba\u6240\u5f97\u7a0e",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"name": "\u5e94\u4ea4\u8f66\u8239\u4f7f\u7528\u7a0e",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "\u8fdb\u9879\u7a0e\u989d\u8f6c\u51fa",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "\u51fa\u53e3\u9000\u7a0e",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "\u9500\u9879\u7a0e\u989d",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "\u51cf\u514d\u7a0e\u6b3e",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "\u8f6c\u51fa\u672a\u4ea4\u589e\u503c\u7a0e",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "\u8fdb\u9879\u7a0e\u989d",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "\u8f6c\u51fa\u591a\u4ea4\u589e\u503c\u7a0e",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "\u51fa\u53e3\u62b5\u51cf\u5185\u9500\u4ea7\u54c1\u5e94\u7eb3\u7a0e\u989d",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "\u5df2\u4ea4\u7a0e\u91d1",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "\u672a\u4ea4\u589e\u503c\u7a0e",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "\u5e94\u4ea4\u589e\u503c\u7a0e",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "\u5e94\u4ea4\u8425\u4e1a\u7a0e",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "\u5e94\u4ea4\u6d88\u8d39\u7a0e",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "\u5e94\u4ea4\u8d44\u6e90\u7a0e",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "\u5e94\u4ea4\u6240\u5f97\u7a0e",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "\u5e94\u4ea4\u571f\u5730\u589e\u503c\u7a0e",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "\u5e94\u4ea4\u57ce\u5e02\u7ef4\u62a4\u5efa\u8bbe\u7a0e",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "\u5e94\u4ea4\u623f\u4ea7\u7a0e",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "\u5e94\u4ea4\u571f\u5730\u4f7f\u7528\u7a0e",
+ "report_type": "Balance Sheet"
}
],
"name": "\u5e94\u4ea4\u7a0e\u8d39",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
- "name": "\u884d\u751f\u5de5\u5177",
- "root_type": "Liability"
+ "name": "\u56fa\u5b9a\u8d44\u4ea7\u51cf\u503c\u51c6\u5907",
+ "report_type": "Balance Sheet"
},
{
- "name": "\u5957\u671f\u5de5\u5177",
- "root_type": "Liability"
+ "name": "\u5e94\u6536\u7968\u636e",
+ "report_type": "Balance Sheet"
},
{
- "name": "\u5f85\u644a\u8d39\u7528",
- "root_type": "Asset"
+ "name": "\u9884\u4ed8\u8d26\u6b3e",
+ "report_type": "Balance Sheet"
},
{
- "name": "\u9884\u63d0\u8d39\u7528",
- "root_type": "Liability"
- },
- {
- "name": "\u5546\u8a89",
- "root_type": "Asset"
- },
- {
- "name": "\u672a\u5b9e\u73b0\u878d\u8d44\u6536\u76ca",
- "root_type": "Asset"
- },
- {
- "name": "\u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7",
- "root_type": "Asset"
+ "name": "\u5e94\u6536\u8d26\u6b3e",
+ "report_type": "Balance Sheet"
},
{
"name": "\u8d44\u4ea7\u51cf\u503c\u635f\u5931",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "\u957f\u671f\u5e94\u6536\u6b3e",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "\u5f85\u644a\u8d39\u7528",
+ "report_type": "Balance Sheet"
},
{
"name": "\u6295\u8d44\u6536\u76ca",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"name": "\u5e94\u6536\u5229\u606f",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "\u5e94\u4ed8\u80a1\u5229",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "\u5e94\u4ed8\u5229\u606f",
+ "report_type": "Balance Sheet"
},
{
"name": "\u5e94\u6536\u80a1\u5229",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
- "name": "\u672a\u786e\u8ba4\u878d\u8d44\u8d39\u7528",
- "root_type": "Liability"
- },
- {
- "name": "\u957f\u671f\u5e94\u4ed8\u6b3e",
- "root_type": "Liability"
- },
- {
- "name": "\u4ee5\u524d\u5e74\u5ea6\u635f\u76ca\u8c03\u6574",
- "root_type": "Income"
- },
- {
- "name": "\u5b58\u8d27\u8dcc\u4ef7\u51c6\u5907",
- "root_type": "Asset"
- },
- {
- "name": "\u4ee3\u7406\u4e1a\u52a1\u8d44\u4ea7",
- "root_type": "Asset"
+ "name": "\u4e3b\u8425\u4e1a\u52a1\u6536\u5165",
+ "report_type": "Profit and Loss"
},
{
"name": "\u5e93\u5b58\u80a1",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
- "name": "\u5e93\u5b58\u5546\u54c1",
- "root_type": "Asset"
+ "name": "\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2",
+ "report_type": "Balance Sheet"
},
{
- "name": "\u53d1\u51fa\u5546\u54c1",
- "root_type": "Asset"
+ "name": "\u672a\u786e\u8ba4\u878d\u8d44\u8d39\u7528",
+ "report_type": "Balance Sheet"
},
{
- "name": "\u6750\u6599\u6210\u672c\u5dee\u5f02",
- "root_type": "Asset"
+ "name": "\u957f\u671f\u5e94\u4ed8\u6b3e",
+ "report_type": "Balance Sheet"
},
{
- "name": "\u5728\u9014\u7269\u8d44",
- "root_type": "Asset"
+ "name": "\u5176\u4ed6\u4e1a\u52a1\u6536\u5165",
+ "report_type": "Profit and Loss"
},
{
- "name": "\u539f\u6750\u6599",
- "root_type": "Asset"
+ "name": "\u4ea4\u6613\u6027\u91d1\u878d\u8d44\u4ea7",
+ "report_type": "Balance Sheet"
},
{
- "name": "\u6750\u6599\u91c7\u8d2d",
- "root_type": "Asset"
+ "name": "\u77ed\u671f\u501f\u6b3e",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "\u516c\u5141\u4ef7\u503c\u53d8\u52a8\u635f\u76ca",
+ "report_type": "Profit and Loss"
}
],
"name": "\u4f1a\u8ba1\u79d1\u76ee"
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/co_vauxoo_mx_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/co_vauxoo_mx_chart_template.json
new file mode 100644
index 0000000..2db66c0
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/co_vauxoo_mx_chart_template.json
@@ -0,0 +1,8595 @@
+{
+ "name": "Unique Account Chart - PUC",
+ "root": {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "MANO DE OBRA DIRECTA"
+ },
+ {
+ "name": "MATERIA PRIMA"
+ },
+ {
+ "name": "CONTRATOS DE SERVICIOS"
+ },
+ {
+ "name": "COSTOS INDIRECTOS"
+ }
+ ],
+ "name": "COSTOS DE PRODUCCION O DE OPERACION"
+ },
+ {
+ "children": [
+ {
+ "name": "DEUDORAS DE CONTROL POR CONTRA (CR)"
+ },
+ {
+ "name": "DEUDORAS FISCALES"
+ },
+ {
+ "name": "DEUDORAS FISCALES POR CONTRA (CR)"
+ },
+ {
+ "name": "DERECHOS CONTINGENTES POR CONTRA (CR)"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "CERTIFICADOS DE DEPOSITO A TERMINO"
+ },
+ {
+ "name": "CHEQUES DEVUELTOS"
+ },
+ {
+ "name": "CHEQUES POSFECHADOS"
+ },
+ {
+ "name": "INTERESES SOBRE DEUDAS VENCIDAS"
+ },
+ {
+ "name": "DIVERSAS"
+ },
+ {
+ "name": "BIENES Y VALORES EN FIDEICOMISO"
+ }
+ ],
+ "name": "OTRAS CUENTAS DEUDORAS DE CONTROL"
+ },
+ {
+ "children": [
+ {
+ "name": "INTANGIBLES"
+ },
+ {
+ "name": "CARGOS DIFERIDOS"
+ },
+ {
+ "name": "OTROS ACTIVOS"
+ },
+ {
+ "name": "INVERSIONES"
+ },
+ {
+ "name": "PROPIEDADES, PLANTA Y EQUIPO"
+ },
+ {
+ "name": "INVENTARIOS"
+ }
+ ],
+ "name": "AJUSTES POR INFLACION ACTIVOS"
+ },
+ {
+ "children": [
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "ACCIONES"
+ },
+ {
+ "name": "BONOS"
+ }
+ ],
+ "name": "TITULOS DE INVERSION NO COLOCADOS"
+ },
+ {
+ "children": [
+ {
+ "name": "FLOTA Y EQUIPO FERREO"
+ },
+ {
+ "name": "MATERIALES PROYECTOS PETROLEROS"
+ },
+ {
+ "name": "POZOS ARTESIANOS"
+ },
+ {
+ "name": "ACUEDUCTOS, PLANTAS Y REDES"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "MINAS Y CANTERAS"
+ },
+ {
+ "name": "SEMOVIENTES"
+ },
+ {
+ "name": "YACIMIENTOS"
+ },
+ {
+ "name": "VIAS DE COMUNICACION"
+ },
+ {
+ "name": "ARMAMENTO DE VIGILANCIA"
+ },
+ {
+ "name": "ENVASES Y EMPAQUES"
+ },
+ {
+ "name": "PLANTACIONES AGRICOLAS Y FORESTALES"
+ },
+ {
+ "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+ },
+ {
+ "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
+ },
+ {
+ "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+ },
+ {
+ "name": "FLOTA Y EQUIPO AEREO"
+ },
+ {
+ "name": "EQUIPO DE HOTELES Y RESTAURANTES"
+ },
+ {
+ "name": "EQUIPO MEDICO-CIENTIFICO"
+ },
+ {
+ "name": "EQUIPO DE OFICINA"
+ },
+ {
+ "name": "MAQUINARIA Y EQUIPO"
+ },
+ {
+ "name": "CONSTRUCCIONES Y EDIFICACIONES"
+ }
+ ],
+ "name": "PROPIEDADES, PLANTA Y EQUIPO TOTALMENTE DEPRECIADOS, AGOTADOS Y/O AMORTIZADOS"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "BIENES MUEBLES"
+ },
+ {
+ "name": "BIENES INMUEBLES"
+ }
+ ],
+ "name": "BIENES RECIBIDOS EN ARRENDAMIENTO FINANCIERO"
+ },
+ {
+ "name": "CAPITALIZACION POR REVALORIZACION DE PATRIMONIO"
+ },
+ {
+ "children": [
+ {
+ "name": "BONOS"
+ },
+ {
+ "name": "OTROS"
+ }
+ ],
+ "name": "TITULOS DE INVERSION AMORTIZADOS"
+ },
+ {
+ "children": [
+ {
+ "name": "PAIS"
+ },
+ {
+ "name": "EXTERIOR"
+ }
+ ],
+ "name": "CREDITOS A FAVOR NO UTILIZADOS"
+ },
+ {
+ "children": [
+ {
+ "name": "DEUDORES"
+ },
+ {
+ "name": "INVERSIONES"
+ },
+ {
+ "name": "OTROS ACTIVOS"
+ }
+ ],
+ "name": "ACTIVOS CASTIGADOS"
+ }
+ ],
+ "name": "DEUDORAS DE CONTROL"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "VALORES ADQUIRIDOS POR RECIBIR"
+ },
+ {
+ "name": "OTRAS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "DIVERSAS"
+ },
+ {
+ "children": [
+ {
+ "name": "CONTRATOS DE GANADO EN PARTICIPACION"
+ },
+ {
+ "name": "VALORES MOBILIARIOS"
+ },
+ {
+ "name": "BIENES MUEBLES"
+ },
+ {
+ "name": "BIENES INMUEBLES"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "BIENES Y VALORES ENTREGADOS EN GARANTIA"
+ },
+ {
+ "children": [
+ {
+ "name": "INCUMPLIMIENTO DE CONTRATOS"
+ },
+ {
+ "name": "EJECUTIVOS"
+ }
+ ],
+ "name": "LITIGIOS Y/O DEMANDAS"
+ },
+ {
+ "name": "PROMESAS DE COMPRAVENTA"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "EN PRESTAMO"
+ },
+ {
+ "name": "EN DEPOSITO"
+ },
+ {
+ "name": "EN ARRENDAMIENTO"
+ },
+ {
+ "name": "EN CONSIGNACION"
+ }
+ ],
+ "name": "BIENES Y VALORES EN PODER DE TERCEROS"
+ },
+ {
+ "children": [
+ {
+ "name": "VALORES MOBILIARIOS"
+ },
+ {
+ "name": "BIENES MUEBLES"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "BIENES Y VALORES ENTREGADOS EN CUSTODIA"
+ }
+ ],
+ "name": "DERECHOS CONTINGENTES"
+ }
+ ],
+ "name": "CUENTAS DE ORDEN DEUDORAS"
+ },
+ {
+ "children": [
+ {
+ "name": "ACREEDORAS FISCALES POR CONTRA (DB)"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "CAPITAL SOCIAL"
+ },
+ {
+ "name": "DIVIDENDOS O PARTICIPACIONES DECRETADAS EN ACCIONES, CUOTAS O PARTES DE INTERES SOCIAL"
+ },
+ {
+ "name": "RESULTADOS DE EJERCICIOS ANTERIORES"
+ },
+ {
+ "name": "RESERVAS"
+ },
+ {
+ "name": "SUPERAVIT DE CAPITAL"
+ }
+ ],
+ "name": "AJUSTES POR INFLACION PATRIMONIO"
+ },
+ {
+ "children": [
+ {
+ "name": "BIENES INMUEBLES"
+ },
+ {
+ "name": "BIENES MUEBLES"
+ }
+ ],
+ "name": "CONTRATOS DE ARRENDAMIENTO FINANCIERO"
+ },
+ {
+ "children": [
+ {
+ "name": "RESERVA ARTICULO 3\u00ba LEY 4\u00aa DE 1980"
+ },
+ {
+ "name": "CONVENIOS DE PAGO"
+ },
+ {
+ "name": "CONTRATOS DE CONSTRUCCIONES E INSTALACIONES POR EJECUTAR"
+ },
+ {
+ "name": "DOCUMENTOS POR COBRAR DESCONTADOS"
+ },
+ {
+ "name": "DIVERSAS"
+ },
+ {
+ "name": "RESERVA COSTO REPOSICION SEMOVIENTES"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "ADJUDICACIONES PENDIENTES DE LEGALIZAR"
+ }
+ ],
+ "name": "OTRAS CUENTAS DE ORDEN ACREEDORAS DE CONTROL"
+ }
+ ],
+ "name": "ACREEDORAS DE CONTROL"
+ },
+ {
+ "name": "RESPONSABILIDADES CONTINGENTES POR CONTRA (DB)"
+ },
+ {
+ "name": "ACREEDORAS DE CONTROL POR CONTRA (DB)"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "BIENES MUEBLES"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "VALORES MOBILIARIOS"
+ }
+ ],
+ "name": "BIENES Y VALORES RECIBIDOS EN CUSTODIA"
+ },
+ {
+ "name": "PROMESAS DE COMPRAVENTA"
+ },
+ {
+ "children": [
+ {
+ "name": "TRIBUTARIOS"
+ },
+ {
+ "name": "ADMINISTRATIVOS O ARBITRALES"
+ },
+ {
+ "name": "LABORALES"
+ },
+ {
+ "name": "CIVILES"
+ }
+ ],
+ "name": "LITIGIOS Y/O DEMANDAS"
+ },
+ {
+ "children": [
+ {
+ "name": "EN ARRENDAMIENTO"
+ },
+ {
+ "name": "EN PRESTAMO"
+ },
+ {
+ "name": "EN DEPOSITO"
+ },
+ {
+ "name": "EN CONSIGNACION"
+ },
+ {
+ "name": "EN COMODATO"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "BIENES Y VALORES RECIBIDOS DE TERCEROS"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "CONTRATOS DE GANADO EN PARTICIPACION"
+ },
+ {
+ "name": "BIENES MUEBLES"
+ },
+ {
+ "name": "BIENES INMUEBLES"
+ },
+ {
+ "name": "VALORES MOBILIARIOS"
+ }
+ ],
+ "name": "BIENES Y VALORES RECIBIDOS EN GARANTIA"
+ },
+ {
+ "name": "CONTRATOS DE ADMINISTRACION DELEGADA"
+ },
+ {
+ "name": "CUENTAS EN PARTICIPACION"
+ },
+ {
+ "name": "OTRAS RESPONSABILIDADES CONTINGENTES"
+ }
+ ],
+ "name": "RESPONSABILIDADES CONTINGENTES"
+ },
+ {
+ "name": "ACREEDORAS FISCALES"
+ }
+ ],
+ "name": "CUENTAS DE ORDEN ACREEDORAS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "DE MATERIAS PRIMAS"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "DEVOLUCIONES EN COMPRAS (CR)"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "COMPRA DE ENERGIA"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "DE MATERIALES INDIRECTOS"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "DE MERCANCIAS"
+ }
+ ],
+ "name": "COMPRAS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "ACTIVIDAD DE PESCA"
+ },
+ {
+ "name": "EXPLOTACION DE CRIADEROS DE PECES"
+ },
+ {
+ "name": "ACTIVIDADES CONEXAS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "PESCA"
+ },
+ {
+ "children": [
+ {
+ "name": "DE SERVICIO DE BOLSA"
+ },
+ {
+ "name": "DE INVERSIONES"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "ACTIVIDAD FINANCIERA"
+ },
+ {
+ "children": [
+ {
+ "name": "ACTIVIDAD DE CAZA"
+ },
+ {
+ "name": "CULTIVO DE ALGODON Y PLANTAS PARA MATERIAL TEXTIL"
+ },
+ {
+ "name": "CULTIVOS DE FRUTAS, NUECES Y PLANTAS AROMATICAS"
+ },
+ {
+ "name": "CULTIVOS DE HORTALIZAS, LEGUMBRES Y PLANTAS ORNAMENTALES"
+ },
+ {
+ "name": "CRIA DE OTROS ANIMALES"
+ },
+ {
+ "name": "CULTIVO DE CANA DE AZUCAR"
+ },
+ {
+ "name": "OTROS CULTIVOS AGRICOLAS"
+ },
+ {
+ "name": "CRIA DE GANADO CABALLAR Y VACUNO"
+ },
+ {
+ "name": "CRIA DE OVEJAS, CABRAS, ASNOS, MULAS Y BURDEGANOS"
+ },
+ {
+ "name": "CULTIVO DE BANANO"
+ },
+ {
+ "name": "SERVICIOS AGRICOLAS Y GANADEROS"
+ },
+ {
+ "name": "PRODUCCION AVICOLA"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "ACTIVIDAD DE SILVICULTURA"
+ },
+ {
+ "name": "ACTIVIDADES CONEXAS"
+ },
+ {
+ "name": "CULTIVO DE CEREALES"
+ },
+ {
+ "name": "CULTIVO DE CAFE"
+ },
+ {
+ "name": "CULTIVO DE FLORES"
+ }
+ ],
+ "name": "AGRICULTURA, GANADERIA, CAZA Y SILVICULTURA"
+ },
+ {
+ "children": [
+ {
+ "name": "ACTIVIDADES DE SERVICIOS SOCIALES"
+ },
+ {
+ "name": "ACTIVIDADES CONEXAS"
+ },
+ {
+ "name": "ACTIVIDADES VETERINARIAS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "SERVICIO MEDICO"
+ },
+ {
+ "name": "SERVICIO ODONTOLOGICO"
+ },
+ {
+ "name": "SERVICIO DE LABORATORIO"
+ },
+ {
+ "name": "SERVICIO HOSPITALARIO"
+ }
+ ],
+ "name": "SERVICIOS SOCIALES Y DE SALUD"
+ },
+ {
+ "children": [
+ {
+ "name": "ACTIVIDADES RELACIONADAS CON LA EDUCACION"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "ACTIVIDADES CONEXAS"
+ }
+ ],
+ "name": "ENSENANZA"
+ },
+ {
+ "children": [
+ {
+ "name": "VENTA DE ARTICULOS EN RELOJERIAS Y JOYERIAS"
+ },
+ {
+ "name": "VENTA DE LUBRICANTES, ADITIVOS, LLANTAS Y LUJOS PARA AUTOMOTORES"
+ },
+ {
+ "name": "VENTA DE OTROS INSUMOS Y MATERIAS PRIMAS NO AGROPECUARIAS"
+ },
+ {
+ "name": "VENTA DE ANIMALES VIVOS Y CUEROS"
+ },
+ {
+ "name": "VENTA A CAMBIO DE RETRIBUCION O POR CONTRATA"
+ },
+ {
+ "name": "VENTA DE INSUMOS, MATERIAS PRIMAS AGROPECUARIAS Y FLORES"
+ },
+ {
+ "name": "MANTENIMIENTO, REPARACION Y LAVADO DE VEHICULOS AUTOMOTORES"
+ },
+ {
+ "name": "VENTA DE COMBUSTIBLES SOLIDOS, LIQUIDOS, GASEOSOS"
+ },
+ {
+ "name": "VENTA DE PRODUCTOS DE VIDRIOS Y MARQUETERIA"
+ },
+ {
+ "name": "VENTA DE ELECTRODOMESTICOS Y MUEBLES"
+ },
+ {
+ "name": "VENTA DE JUEGOS, JUGUETES Y ARTICULOS DEPORTIVOS"
+ },
+ {
+ "name": "VENTA DE PRODUCTOS DE ASEO, FARMACEUTICOS, MEDICINALES Y ARTICULOS DE TOCADOR"
+ },
+ {
+ "name": "VENTA DE LIBROS, REVISTAS, ELEMENTOS DE PAPELERIA, UTILES Y TEXTOS ESCOLARES"
+ },
+ {
+ "name": "VENTA DE PRODUCTOS AGROPECUARIOS"
+ },
+ {
+ "name": "VENTA DE PRODUCTOS EN ALMACENES NO ESPECIALIZADOS"
+ },
+ {
+ "name": "VENTA DE PAPEL Y CARTON"
+ },
+ {
+ "name": "VENTA DE PRODUCTOS TEXTILES, DE VESTIR, DE CUERO Y CALZADO"
+ },
+ {
+ "name": "VENTA DE INSTRUMENTOS MUSICALES"
+ },
+ {
+ "name": "VENTA DE MAQUINARIA, EQUIPO DE OFICINA Y PROGRAMAS DE COMPUTADOR"
+ },
+ {
+ "name": "VENTA DE VEHICULOS AUTOMOTORES"
+ },
+ {
+ "name": "VENTA DE PARTES, PIEZAS Y ACCESORIOS DE VEHICULOS AUTOMOTORES"
+ },
+ {
+ "name": "VENTA DE HERRAMIENTAS Y ARTICULOS DE FERRETERIA"
+ },
+ {
+ "name": "VENTA DE PINTURAS Y LACAS"
+ },
+ {
+ "name": "VENTA DE CUBIERTOS, VAJILLAS, CRISTALERIA, PORCELANAS, CERAMICAS Y OTROS ARTICULOS DE USO DOMESTICO"
+ },
+ {
+ "name": "VENTA DE MATERIALES DE CONSTRUCCION, FONTANERIA Y CALEFACCION"
+ },
+ {
+ "name": "REPARACION DE EFECTOS PERSONALES Y ELECTRODOMESTICOS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "VENTA DE OTROS PRODUCTOS"
+ },
+ {
+ "name": "VENTA DE EMPAQUES"
+ },
+ {
+ "name": "VENTA DE EQUIPO OPTICO Y DE PRECISION"
+ },
+ {
+ "name": "VENTA DE EQUIPO FOTOGRAFICO"
+ },
+ {
+ "name": "VENTA DE ARTICULOS EN CASAS DE EMPENO Y PRENDERIAS"
+ },
+ {
+ "name": "VENTA DE EQUIPO PROFESIONAL Y CIENTIFICO"
+ },
+ {
+ "name": "VENTA DE LOTERIAS, RIFAS, CHANCE, APUESTAS Y SIMILARES"
+ },
+ {
+ "name": "VENTA DE ARTICULOS EN CACHARRERIAS Y MISCELANEAS"
+ },
+ {
+ "name": "VENTA DE PRODUCTOS INTERMEDIOS, DESPERDICIOS Y DESECHOS"
+ },
+ {
+ "name": "VENTA DE QUIMICOS"
+ },
+ {
+ "name": "VENTA DE INSTRUMENTOS QUIRURGICOS Y ORTOPEDICOS"
+ }
+ ],
+ "name": "COMERCIO AL POR MAYOR Y AL POR MENOR"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "ACTIVIDADES CONEXAS"
+ },
+ {
+ "name": "TERMINACION DE EDIFICACIONES"
+ },
+ {
+ "name": "ALQUILER DE EQUIPO CON OPERARIO"
+ },
+ {
+ "name": "PREPARACION DE TERRENOS"
+ },
+ {
+ "name": "CONSTRUCCION DE EDIFICIOS Y OBRAS DE INGENIERIA CIVIL"
+ },
+ {
+ "name": "ACONDICIONAMIENTO DE EDIFICIOS"
+ }
+ ],
+ "name": "CONSTRUCCION"
+ },
+ {
+ "children": [
+ {
+ "name": "ACTIVIDADES CONEXAS"
+ },
+ {
+ "name": "BARES Y CANTINAS"
+ },
+ {
+ "name": "HOTELERIA"
+ },
+ {
+ "name": "CAMPAMENTO Y OTROS TIPOS DE HOSPEDAJE"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "RESTAURANTES"
+ }
+ ],
+ "name": "HOTELES Y RESTAURANTES"
+ },
+ {
+ "children": [
+ {
+ "name": "SERVICIO DE TRANSMISION DE DATOS"
+ },
+ {
+ "name": "SERVICIO DE RADIO Y TELEVISION POR CABLE"
+ },
+ {
+ "name": "SERVICIO POSTAL Y DE CORREO"
+ },
+ {
+ "name": "SERVICIO DE TRANSPORTE POR CARRETERA"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "ACTIVIDADES CONEXAS"
+ },
+ {
+ "name": "SERVICIO DE TRANSPORTE POR TUBERIAS"
+ },
+ {
+ "name": "SERVICIO DE TRANSPORTE POR VIA AEREA"
+ },
+ {
+ "name": "AGENCIAS DE VIAJE"
+ },
+ {
+ "name": "SERVICIOS COMPLEMENTARIOS PARA EL TRANSPORTE"
+ },
+ {
+ "children": [
+ {
+ "name": "SERVICIO DE TRANSPORTE POR VIA ACUATICA"
+ }
+ ],
+ "name": "SERVICIO DE TRANSPORTE POR VIA ACUATICA"
+ },
+ {
+ "name": "SERVICIO DE TRANSPORTE POR VIA FERREA"
+ },
+ {
+ "name": "ALMACENAMIENTO Y DEPOSITO"
+ },
+ {
+ "name": "MANIPULACION DE CARGA"
+ },
+ {
+ "name": "TRANSMISION DE SONIDO E IMAGENES POR CONTRATO"
+ },
+ {
+ "name": "OTRAS AGENCIAS DE TRANSPORTE"
+ },
+ {
+ "name": "SERVICIO TELEFONICO"
+ },
+ {
+ "name": "SERVICIO DE TELEGRAFO"
+ }
+ ],
+ "name": "TRANSPORTE, ALMACENAMIENTO Y COMUNICACIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "CARBON"
+ },
+ {
+ "name": "PIEDRAS PRECIOSAS"
+ },
+ {
+ "name": "PRESTACION DE SERVICIOS SECTOR MINERO"
+ },
+ {
+ "name": "ACTIVIDADES CONEXAS"
+ },
+ {
+ "name": "GAS NATURAL"
+ },
+ {
+ "name": "ORO"
+ },
+ {
+ "name": "PIEDRA, ARENA Y ARCILLA"
+ },
+ {
+ "name": "MINERALES METALIFEROS NO FERROSOS"
+ },
+ {
+ "name": "PETROLEO CRUDO"
+ },
+ {
+ "name": "MINERALES DE HIERRO"
+ },
+ {
+ "name": "SERVICIOS RELACIONADOS CON EXTRACCION DE PETROLEO Y GAS"
+ },
+ {
+ "name": "OTRAS MINAS Y CANTERAS"
+ }
+ ],
+ "name": "EXPLOTACION DE MINAS Y CANTERAS"
+ },
+ {
+ "children": [
+ {
+ "name": "ACTIVIDADES EMPRESARIALES DE CONSULTORIA"
+ },
+ {
+ "name": "PUBLICIDAD"
+ },
+ {
+ "name": "ALQUILER DE EFECTOS PERSONALES Y ENSERES DOMESTICOS"
+ },
+ {
+ "name": "INVESTIGACIONES CIENTIFICAS Y DE DESARROLLO"
+ },
+ {
+ "name": "ENVASE Y EMPAQUE"
+ },
+ {
+ "name": "FOTOCOPIADO"
+ },
+ {
+ "name": "LIMPIEZA DE INMUEBLES"
+ },
+ {
+ "name": "ALQUILER EQUIPO DE TRANSPORTE"
+ },
+ {
+ "name": "INMOBILIARIAS POR RETRIBUCION O CONTRATA"
+ },
+ {
+ "name": "MANTENIMIENTO Y REPARACION DE MAQUINARIA DE OFICINA"
+ },
+ {
+ "name": "CONSULTORIA EN EQUIPO Y PROGRAMAS DE INFORMATICA"
+ },
+ {
+ "name": "PROCESAMIENTO DE DATOS"
+ },
+ {
+ "name": "ALQUILER MAQUINARIA Y EQUIPO"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "INVESTIGACION Y SEGURIDAD"
+ },
+ {
+ "name": "DOTACION DE PERSONAL"
+ },
+ {
+ "name": "ACTIVIDADES CONEXAS"
+ },
+ {
+ "name": "MANTENIMIENTO Y REPARACION DE MAQUINARIA Y EQUIPO"
+ },
+ {
+ "name": "ARRENDAMIENTOS DE BIENES INMUEBLES"
+ },
+ {
+ "name": "FOTOGRAFIA"
+ }
+ ],
+ "name": "ACTIVIDADES INMOBILIARIAS, EMPRESARIALES Y DE ALQUILER"
+ },
+ {
+ "children": [
+ {
+ "name": "PREPARACION E HILATURA DE FIBRAS TEXTILES Y TEJEDURIA"
+ },
+ {
+ "name": "ACABADO DE PRODUCTOS TEXTILES"
+ },
+ {
+ "name": "ELABORACION DE ARTICULOS DE MATERIALES TEXTILES"
+ },
+ {
+ "name": "ELABORACION DE CUERDAS, CORDELES, BRAMANTES Y REDES"
+ },
+ {
+ "name": "ELABORACION DE OTROS PRODUCTOS TEXTILES"
+ },
+ {
+ "name": "ELABORACION DE PRENDAS DE VESTIR"
+ },
+ {
+ "name": "PREPARACION, ADOBO Y TENIDO DE PIELES"
+ },
+ {
+ "name": "PRODUCTOS DE PESCADO"
+ },
+ {
+ "name": "ELABORACION DE ALMIDONES Y DERIVADOS"
+ },
+ {
+ "name": "ELABORACION DE BEBIDAS ALCOHOLICAS Y ALCOHOL ETILICO"
+ },
+ {
+ "name": "ELABORACION DE OTROS PRODUCTOS ALIMENTICIOS"
+ },
+ {
+ "name": "ELABORACION DE BEBIDAS MALTEADAS Y DE MALTA"
+ },
+ {
+ "name": "ELABORACION DE VINOS"
+ },
+ {
+ "name": "ELABORACION DE CACAO, CHOCOLATE Y CONFITERIA"
+ },
+ {
+ "name": "ELABORACION DE AZUCAR Y MELAZAS"
+ },
+ {
+ "name": "ELABORACION DE PRODUCTOS DE CAFE"
+ },
+ {
+ "name": "ELABORACION DE PASTAS Y PRODUCTOS FARINACEOS"
+ },
+ {
+ "name": "ELABORACION DE BEBIDAS NO ALCOHOLICAS"
+ },
+ {
+ "name": "ELABORACION DE ALIMENTOS PARA ANIMALES"
+ },
+ {
+ "name": "ELABORACION DE PRODUCTOS PARA PANADERIA"
+ },
+ {
+ "name": "PRODUCTOS DE FRUTAS, LEGUMBRES Y HORTALIZAS"
+ },
+ {
+ "name": "PRODUCCION Y PROCESAMIENTO DE CARNES Y PRODUCTOS CARNICOS"
+ },
+ {
+ "name": "ELABORACION DE PRODUCTOS DE MOLINERIA"
+ },
+ {
+ "name": "ELABORACION DE ACEITES Y GRASAS"
+ },
+ {
+ "name": "ELABORACION DE PRODUCTOS LACTEOS"
+ },
+ {
+ "name": "FABRICACION DE JUEGOS Y JUGUETES"
+ },
+ {
+ "name": "ELABORACION DE PRODUCTOS DE PLASTICO"
+ },
+ {
+ "name": "CORTE, TALLADO Y ACABADO DE LA PIEDRA"
+ },
+ {
+ "name": "CURTIDO, ADOBO O PREPARACION DE CUERO"
+ },
+ {
+ "name": "FABRICACION DE PARTES, PIEZAS Y ACCESORIOS PARA AUTOMOTORES"
+ },
+ {
+ "name": "FABRICACION DE RELOJES"
+ },
+ {
+ "name": "FABRICACION DE INSTRUMENTOS DE MEDICION Y CONTROL"
+ },
+ {
+ "name": "FABRICACION DE APARATOS E INSTRUMENTOS MEDICOS"
+ },
+ {
+ "name": "FABRICACION DE EQUIPOS DE RADIO, TELEVISION Y COMUNICACIONES"
+ },
+ {
+ "name": "ELABORACION DE OTROS TIPOS DE EQUIPO ELECTRICO"
+ },
+ {
+ "name": "ELABORACION DE EQUIPO DE ILUMINACION"
+ },
+ {
+ "name": "ELABORACION DE OTROS PRODUCTOS DE CAUCHO"
+ },
+ {
+ "name": "ELABORACION DE EQUIPO DE OFICINA"
+ },
+ {
+ "name": "ELABORACION DE PILAS Y BATERIAS PRIMARIAS"
+ },
+ {
+ "name": "ELABORACION DE OTROS PRODUCTOS DE METAL"
+ },
+ {
+ "name": "FABRICACION DE MAQUINARIA Y EQUIPO"
+ },
+ {
+ "name": "FABRICACION DE PRODUCTOS METALICOS PARA USO ESTRUCTURAL"
+ },
+ {
+ "name": "FORJA, PRENSADO, ESTAMPADO, LAMINADO DE METAL Y PULVIMETALURGIA"
+ },
+ {
+ "name": "FABRICACION DE ARTICULOS DE FERRETERIA"
+ },
+ {
+ "name": "ELABORACION DE PRODUCTOS DE CERAMICA, LOZA, PIEDRA, ARCILLA Y PORCELANA"
+ },
+ {
+ "name": "ELABORACION DE APARATOS DE USO DOMESTICO"
+ },
+ {
+ "name": "PRODUCTOS PRIMARIOS DE METALES PRECIOSOS Y DE METALES NO FERROSOS"
+ },
+ {
+ "name": "ELABORACION DE VIDRIO Y PRODUCTOS DE VIDRIO"
+ },
+ {
+ "name": "ELABORACION DE CEMENTO, CAL Y YESO"
+ },
+ {
+ "name": "ELABORACION DE ARTICULOS DE HORMIGON, CEMENTO Y YESO"
+ },
+ {
+ "name": "INDUSTRIAS BASICAS Y FUNDICION DE HIERRO Y ACERO"
+ },
+ {
+ "name": "ELABORACION DE OTROS PRODUCTOS MINERALES NO METALICOS"
+ },
+ {
+ "name": "FUNDICION DE METALES NO FERROSOS"
+ },
+ {
+ "name": "FABRICACION DE JOYAS Y ARTICULOS CONEXOS"
+ },
+ {
+ "name": "ELABORACION DE JABONES, DETERGENTES Y PREPARADOS DE TOCADOR"
+ },
+ {
+ "name": "ELABORACION DE PINTURAS, TINTAS Y MASILLAS"
+ },
+ {
+ "name": "ELABORACION DE PRODUCTOS FARMACEUTICOS Y BOTANICOS"
+ },
+ {
+ "name": "ELABORACION DE PLASTICO Y CAUCHO SINTETICO"
+ },
+ {
+ "name": "ELABORACION DE PRODUCTOS QUIMICOS DE USO AGROPECUARIO"
+ },
+ {
+ "name": "ELABORACION DE ABONOS Y COMPUESTOS DE NITROGENO"
+ },
+ {
+ "name": "ELABORACION DE FIBRAS"
+ },
+ {
+ "name": "FABRICACION DE CARROCERIAS PARA AUTOMOTORES"
+ },
+ {
+ "name": "FABRICACION DE VEHICULOS AUTOMOTORES"
+ },
+ {
+ "name": "FABRICACION DE INSTRUMENTOS DE OPTICA Y EQUIPO FOTOGRAFICO"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "PRODUCTOS DE OTRAS INDUSTRIAS MANUFACTURERAS"
+ },
+ {
+ "name": "RECICLAMIENTO DE DESPERDICIOS"
+ },
+ {
+ "name": "FABRICACION DE MOTOCICLETAS"
+ },
+ {
+ "name": "FABRICACION DE LOCOMOTORAS Y MATERIAL RODANTE PARA FERROCARRILES"
+ },
+ {
+ "name": "FABRICACION DE MUEBLES"
+ },
+ {
+ "name": "FABRICACION DE BICICLETAS Y SILLAS DE RUEDAS"
+ },
+ {
+ "name": "FABRICACION DE OTROS TIPOS DE TRANSPORTE"
+ },
+ {
+ "name": "FABRICACION DE INSTRUMENTOS DE MUSICA"
+ },
+ {
+ "name": "ELABORACION DE PRODUCTOS DE TABACO"
+ },
+ {
+ "name": "FABRICACION DE AERONAVES"
+ },
+ {
+ "name": "FABRICACION Y REPARACION DE BUQUES Y OTRAS EMBARCACIONES"
+ },
+ {
+ "name": "PRODUCCION DE MADERA, ARTICULOS DE MADERA Y CORCHO"
+ },
+ {
+ "name": "FABRICACION DE ARTICULOS Y EQUIPO PARA DEPORTE"
+ },
+ {
+ "name": "REPRODUCCION DE GRABACIONES"
+ },
+ {
+ "name": "ELABORACION DE OTROS PRODUCTOS QUIMICOS"
+ },
+ {
+ "name": "ELABORACION DE SUSTANCIAS QUIMICAS BASICAS"
+ },
+ {
+ "name": "ELABORACION DE PRODUCTOS DE HORNO DE COQUE"
+ },
+ {
+ "name": "ELABORACION DE TAPICES Y ALFOMBRAS"
+ },
+ {
+ "name": "FABRICACION DE EQUIPOS DE ELEVACION Y MANIPULACION"
+ },
+ {
+ "name": "REVESTIMIENTO DE METALES Y OBRAS DE INGENIERIA MECANICA"
+ },
+ {
+ "name": "ELABORACION DE TEJIDOS"
+ },
+ {
+ "name": "ELABORACION DE PASTA Y PRODUCTOS DE MADERA, PAPEL Y CARTON"
+ },
+ {
+ "name": "ELABORACION DE CALZADO"
+ },
+ {
+ "name": "ELABORACION DE MALETAS, BOLSOS Y SIMILARES"
+ },
+ {
+ "name": "SERVICIOS RELACIONADOS CON LA EDICION Y LA IMPRESION"
+ },
+ {
+ "name": "IMPRESION"
+ },
+ {
+ "name": "EDICIONES Y PUBLICACIONES"
+ },
+ {
+ "name": "ELABORACION DE PRODUCTOS DE LA REFINACION DE PETROLEO"
+ }
+ ],
+ "name": "INDUSTRIAS MANUFACTURERAS"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "ACTIVIDADES CONEXAS"
+ },
+ {
+ "name": "GENERACION, CAPTACION Y DISTRIBUCION DE ENERGIA ELECTRICA"
+ },
+ {
+ "name": "CAPTACION, DEPURACION Y DISTRIBUCION DE AGUA"
+ },
+ {
+ "name": "FABRICACION DE GAS Y DISTRIBUCION DE COMBUSTIBLES GASEOSOS"
+ }
+ ],
+ "name": "SUMINISTRO DE ELECTRICIDAD, GAS Y AGUA"
+ },
+ {
+ "children": [
+ {
+ "name": "ZONAS FRANCAS"
+ },
+ {
+ "name": "ACTIVIDADES CONEXAS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "SERVICIOS FUNERARIOS"
+ },
+ {
+ "name": "PRODUCCION Y DISTRIBUCION DE FILMES Y VIDEOCINTAS"
+ },
+ {
+ "name": "AGENCIAS DE NOTICIAS"
+ },
+ {
+ "name": "ENTRETENIMIENTO Y ESPARCIMIENTO"
+ },
+ {
+ "name": "LAVANDERIAS Y SIMILARES"
+ },
+ {
+ "name": "PELUQUERIAS Y SIMILARES"
+ },
+ {
+ "name": "EXHIBICION DE FILMES Y VIDEOCINTAS"
+ },
+ {
+ "name": "ACTIVIDAD DE RADIO Y TELEVISION"
+ },
+ {
+ "name": "GRABACION Y PRODUCCION DE DISCOS"
+ },
+ {
+ "name": "ACTIVIDAD TEATRAL, MUSICAL Y ARTISTICA"
+ },
+ {
+ "name": "ELIMINACION DE DESPERDICIOS Y AGUAS RESIDUALES"
+ },
+ {
+ "name": "ACTIVIDADES DE ASOCIACION"
+ }
+ ],
+ "name": "OTRAS ACTIVIDADES DE SERVICIOS COMUNITARIOS, SOCIALES Y PERSONALES"
+ }
+ ],
+ "name": "COSTO DE VENTAS Y DE PRESTACION DE SERVICIOS"
+ }
+ ],
+ "name": "COSTOS DE VENTAS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "INGRESOS DE EJERCICIOS ANTERIORES"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "PARTICIPACIONES EN CONCESIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "DEVOLUCIONES EN OTRAS VENTAS (DB)"
+ },
+ {
+ "children": [
+ {
+ "name": "OTRAS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "DERECHOS FIDUCIARIOS"
+ },
+ {
+ "name": "OBLIGATORIAS"
+ },
+ {
+ "name": "CERTIFICADOS"
+ },
+ {
+ "name": "CEDULAS"
+ },
+ {
+ "name": "TITULOS"
+ },
+ {
+ "name": "PAPELES COMERCIALES"
+ },
+ {
+ "name": "ACCIONES"
+ },
+ {
+ "name": "BONOS"
+ },
+ {
+ "name": "CUOTAS O PARTES DE INTERES SOCIAL"
+ }
+ ],
+ "name": "UTILIDAD EN VENTA DE INVERSIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "TERRENOS"
+ },
+ {
+ "name": "MATERIALES INDUSTRIA PETROLERA"
+ },
+ {
+ "name": "CONSTRUCCIONES EN CURSO"
+ },
+ {
+ "name": "ACUEDUCTOS, PLANTAS Y REDES"
+ },
+ {
+ "name": "EQUIPO DE HOTELES Y RESTAURANTES"
+ },
+ {
+ "name": "EQUIPO DE OFICINA"
+ },
+ {
+ "name": "MAQUINARIA Y EQUIPO"
+ },
+ {
+ "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
+ },
+ {
+ "name": "ARMAMENTO DE VIGILANCIA"
+ },
+ {
+ "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "SEMOVIENTES"
+ },
+ {
+ "name": "POZOS ARTESIANOS"
+ },
+ {
+ "name": "FLOTA Y EQUIPO FERREO"
+ },
+ {
+ "name": "EQUIPO MEDICO-CIENTIFICO"
+ },
+ {
+ "name": "FLOTA Y EQUIPO AEREO"
+ },
+ {
+ "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+ },
+ {
+ "name": "CONSTRUCCIONES Y EDIFICACIONES"
+ },
+ {
+ "name": "YACIMIENTOS"
+ },
+ {
+ "name": "MINAS Y CANTERAS"
+ },
+ {
+ "name": "ENVASES Y EMPAQUES"
+ },
+ {
+ "name": "PLANTACIONES AGRICOLAS Y FORESTALES"
+ },
+ {
+ "name": "VIAS DE COMUNICACION"
+ },
+ {
+ "name": "MAQUINARIA EN MONTAJE"
+ }
+ ],
+ "name": "UTILIDAD EN VENTA DE PROPIEDADES, PLANTA Y EQUIPO"
+ },
+ {
+ "children": [
+ {
+ "name": "OTRAS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "POR SINIESTRO"
+ },
+ {
+ "name": "POR SUMINISTROS"
+ },
+ {
+ "name": "LUCRO CESANTE COMPANIAS DE SEGUROS"
+ },
+ {
+ "name": "POR PERDIDA DE MERCANCIA"
+ },
+ {
+ "name": "DANO EMERGENTE COMPANIAS DE SEGUROS"
+ },
+ {
+ "name": "POR INCUMPLIMIENTO DE CONTRATOS"
+ },
+ {
+ "name": "DE TERCEROS"
+ },
+ {
+ "name": "POR INCAPACIDADES ISS"
+ }
+ ],
+ "name": "INDEMNIZACIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "SEGUROS"
+ },
+ {
+ "name": "DEUDAS MALAS"
+ },
+ {
+ "name": "DE PROVISIONES"
+ },
+ {
+ "name": "DESCUENTOS CONCEDIDOS"
+ },
+ {
+ "name": "REINTEGRO DE OTROS COSTOS Y GASTOS"
+ },
+ {
+ "name": "RECLAMOS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "GASTOS BANCARIOS"
+ },
+ {
+ "name": "DE DEPRECIACION"
+ },
+ {
+ "name": "REINTEGRO GARANTIAS"
+ },
+ {
+ "name": "REINTEGRO POR PERSONAL EN COMISION"
+ }
+ ],
+ "name": "RECUPERACIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "CONSTRUCCIONES Y EDIFICIOS"
+ },
+ {
+ "name": "MAQUINARIA Y EQUIPO"
+ },
+ {
+ "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
+ },
+ {
+ "name": "EQUIPO DE OFICINA"
+ },
+ {
+ "name": "EQUIPO MEDICO-CIENTIFICO"
+ },
+ {
+ "name": "EQUIPO DE HOTELES Y RESTAURANTES"
+ },
+ {
+ "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+ },
+ {
+ "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+ },
+ {
+ "name": "FLOTA Y EQUIPO FERREO"
+ },
+ {
+ "name": "FLOTA Y EQUIPO AEREO"
+ },
+ {
+ "name": "ENVASES Y EMPAQUES"
+ },
+ {
+ "name": "SEMOVIENTES"
+ },
+ {
+ "name": "AERODROMOS"
+ },
+ {
+ "name": "ACUEDUCTOS, PLANTAS Y REDES"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "PLANTACIONES AGRICOLAS Y FORESTALES"
+ },
+ {
+ "name": "TERRENOS"
+ }
+ ],
+ "name": "ARRENDAMIENTOS"
+ },
+ {
+ "children": [
+ {
+ "name": "SUBVENCIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "APROVECHAMIENTOS"
+ }
+ ],
+ "name": "APROVECHAMIENTOS"
+ },
+ {
+ "name": "CERT"
+ },
+ {
+ "name": "LLAMADAS TELEFONICAS"
+ },
+ {
+ "name": "AJUSTE AL PESO"
+ },
+ {
+ "name": "PREMIOS"
+ },
+ {
+ "name": "RECLAMOS"
+ },
+ {
+ "name": "RECOBRO DE DANOS"
+ },
+ {
+ "name": "PRODUCTOS DESCONTADOS"
+ },
+ {
+ "name": "BONIFICACIONES"
+ },
+ {
+ "name": "RECONOCIMIENTOS ISS"
+ },
+ {
+ "name": "DERIVADOS DE LAS EXPORTACIONES"
+ },
+ {
+ "name": "SOBRANTES DE CAJA"
+ },
+ {
+ "name": "SOBRANTES EN LIQUIDACION FLETES"
+ },
+ {
+ "name": "SUBSIDIOS ESTATALES"
+ },
+ {
+ "name": "CAPACITACION DISTRIBUIDORES"
+ },
+ {
+ "children": [
+ {
+ "name": "UTILES, PAPELERIA Y FOTOCOPIAS"
+ }
+ ],
+ "name": "UTILES, PAPELERIA Y FOTOCOPIAS"
+ },
+ {
+ "name": "DE ESCRITURACION"
+ },
+ {
+ "name": "REGISTRO PROMESAS DE VENTA"
+ },
+ {
+ "name": "MANEJO DE CARGA"
+ },
+ {
+ "name": "HISTORIA CLINICA"
+ },
+ {
+ "name": "DECORACIONES"
+ },
+ {
+ "name": "RESULTADOS, MATRICULAS Y TRASPASOS"
+ },
+ {
+ "name": "INGRESOS POR ELEMENTOS PERDIDOS"
+ },
+ {
+ "name": "AUXILIOS"
+ },
+ {
+ "name": "OTROS INGRESOS DE EXPLOTACION"
+ },
+ {
+ "name": "REGALIAS"
+ },
+ {
+ "name": "INGRESOS POR INVESTIGACION Y DESARROLLO"
+ },
+ {
+ "name": "DE LA ACTIVIDAD GANADERA"
+ },
+ {
+ "name": "POR TRABAJOS EJECUTADOS"
+ },
+ {
+ "name": "DERECHOS Y LICITACIONES"
+ },
+ {
+ "name": "PREAVISOS DESCONTADOS"
+ },
+ {
+ "name": "MULTAS Y RECARGOS"
+ },
+ {
+ "name": "EXCEDENTES"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "DIVERSOS"
+ },
+ {
+ "children": [
+ {
+ "name": "DERECHOS DE AUTOR"
+ },
+ {
+ "name": "POR DISTRIBUCION DE PELICULAS"
+ },
+ {
+ "name": "POR INGRESOS PARA TERCEROS"
+ },
+ {
+ "name": "POR VENTA DE SEGUROS"
+ },
+ {
+ "name": "POR VENTA DE SERVICIOS DE TALLER"
+ },
+ {
+ "name": "DE CONCESIONARIOS"
+ },
+ {
+ "name": "DE ACTIVIDADES FINANCIERAS"
+ },
+ {
+ "name": "SOBRE INVERSIONES"
+ },
+ {
+ "name": "DERECHOS DE PROGRAMACION"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "COMISIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "ASISTENCIA TECNICA"
+ },
+ {
+ "name": "ADMINISTRACION DE VINCULADAS"
+ },
+ {
+ "name": "ASESORIAS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "HONORARIOS"
+ },
+ {
+ "children": [
+ {
+ "name": "DE CASINO"
+ },
+ {
+ "name": "AL PERSONAL"
+ },
+ {
+ "name": "TALLER DE VEHICULOS"
+ },
+ {
+ "name": "DE RECEPCION DE AERONAVES"
+ },
+ {
+ "name": "DE TRANSPORTE PROGRAMA GAS NATURAL"
+ },
+ {
+ "name": "POR CONTRATOS"
+ },
+ {
+ "name": "ENTRE COMPANIAS"
+ },
+ {
+ "name": "FLETES"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "ADMINISTRATIVOS"
+ },
+ {
+ "name": "TECNICOS"
+ },
+ {
+ "name": "DE COMPUTACION"
+ },
+ {
+ "name": "DE TELEFAX"
+ },
+ {
+ "name": "DE BASCULA"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "DE TRANSPORTE"
+ },
+ {
+ "name": "DE PRENSA"
+ },
+ {
+ "name": "DE MANTENIMIENTO"
+ },
+ {
+ "name": "DE TRILLA"
+ }
+ ],
+ "name": "SERVICIOS"
+ },
+ {
+ "children": [
+ {
+ "name": "PRODUCTOS AGRICOLAS"
+ },
+ {
+ "name": "ENVASES Y EMPAQUES"
+ },
+ {
+ "name": "PRODUCTOS DE DIVERSIFICACION"
+ },
+ {
+ "name": "EXCEDENTES DE EXPORTACION"
+ },
+ {
+ "name": "COMBUSTIBLES Y LUBRICANTES"
+ },
+ {
+ "name": "PRODUCTOS EN REMATE"
+ },
+ {
+ "name": "DE PROPAGANDA"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "MATERIAL DE DESECHO"
+ },
+ {
+ "name": "MATERIALES VARIOS"
+ },
+ {
+ "name": "MATERIA PRIMA"
+ }
+ ],
+ "name": "OTRAS VENTAS"
+ },
+ {
+ "children": [
+ {
+ "name": "SANCIONES CHEQUES DEVUELTOS"
+ },
+ {
+ "name": "COMISIONES CHEQUES DE OTRAS PLAZAS"
+ },
+ {
+ "name": "MULTAS Y RECARGOS"
+ },
+ {
+ "name": "DESCUENTOS BANCARIOS"
+ },
+ {
+ "name": "DESCUENTOS COMERCIALES CONDICIONADOS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "FINANCIACION SISTEMAS DE VIAJES"
+ },
+ {
+ "name": "ACEPTACIONES BANCARIAS"
+ },
+ {
+ "name": "DIFERENCIA EN CAMBIO"
+ },
+ {
+ "name": "FINANCIACION VEHICULOS"
+ },
+ {
+ "name": "DESCUENTOS AMORTIZADOS"
+ },
+ {
+ "name": "REAJUSTE MONETARIO-UPAC (HOY UVR)"
+ },
+ {
+ "name": "INTERESES"
+ }
+ ],
+ "name": "FINANCIEROS"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "DE SOCIEDADES ANONIMAS Y/O ASIMILADAS"
+ },
+ {
+ "name": "DE SOCIEDADES LIMITADAS Y/O ASIMILADAS"
+ }
+ ],
+ "name": "DIVIDENDOS Y PARTICIPACIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "DE SOCIEDADES LIMITADAS Y/O ASIMILADAS"
+ },
+ {
+ "name": "DE SOCIEDADES ANONIMAS Y/O ASIMILADAS"
+ }
+ ],
+ "name": "INGRESOS METODO DE PARTICIPACION"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "INTANGIBLES"
+ },
+ {
+ "name": "OTROS ACTIVOS"
+ }
+ ],
+ "name": "UTILIDAD EN VENTA DE OTROS BIENES"
+ }
+ ],
+ "name": "NO OPERACIONALES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "VENTA DE LUBRICANTES, ADITIVOS, LLANTAS Y LUJOS PARA AUTOMOTORES"
+ },
+ {
+ "name": "VENTA DE PRODUCTOS DE ASEO, FARMACEUTICOS, MEDICINALES, Y ARTICULOS DE TOCADOR"
+ },
+ {
+ "name": "VENTA DE JUEGOS, JUGUETES Y ARTICULOS DEPORTIVOS"
+ },
+ {
+ "name": "VENTA DE ELECTRODOMESTICOS Y MUEBLES"
+ },
+ {
+ "name": "VENTA DE ARTICULOS EN RELOJERIAS Y JOYERIAS"
+ },
+ {
+ "name": "VENTA DE LIBROS, REVISTAS, ELEMENTOS DE PAPELERIA, UTILES Y TEXTOS ESCOLARES"
+ },
+ {
+ "name": "VENTA DE PRODUCTOS EN ALMACENES NO ESPECIALIZADOS"
+ },
+ {
+ "name": "VENTA DE PRODUCTOS TEXTILES, DE VESTIR, DE CUERO Y CALZADO"
+ },
+ {
+ "name": "VENTA DE PAPEL Y CARTON"
+ },
+ {
+ "name": "VENTA DE ANIMALES VIVOS Y CUEROS"
+ },
+ {
+ "name": "VENTA DE INSUMOS, MATERIAS PRIMAS AGROPECUARIAS Y FLORES"
+ },
+ {
+ "name": "VENTA DE OTROS INSUMOS Y MATERIAS PRIMAS NO AGROPECUARIAS"
+ },
+ {
+ "name": "VENTA DE PRODUCTOS AGROPECUARIOS"
+ },
+ {
+ "name": "VENTA A CAMBIO DE RETRIBUCION O POR CONTRATA"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos Generales"
+ }
+ ],
+ "name": "VENTA DE OTROS PRODUCTOS"
+ },
+ {
+ "name": "VENTA DE VEHICULOS AUTOMOTORES"
+ },
+ {
+ "name": "VENTA DE PARTES, PIEZAS Y ACCESORIOS DE VEHICULOS AUTOMOTORES"
+ },
+ {
+ "name": "MANTENIMIENTO, REPARACION Y LAVADO DE VEHICULOS AUTOMOTORES"
+ },
+ {
+ "name": "VENTA DE COMBUSTIBLES SOLIDOS, LIQUIDOS, GASEOSOS"
+ },
+ {
+ "name": "REPARACION DE EFECTOS PERSONALES Y ELECTRODOMESTICOS"
+ },
+ {
+ "name": "VENTA DE LOTERIAS, RIFAS, CHANCE, APUESTAS Y SIMILARES"
+ },
+ {
+ "name": "VENTA DE EQUIPO OPTICO Y DE PRECISION"
+ },
+ {
+ "name": "VENTA DE EMPAQUES"
+ },
+ {
+ "name": "VENTA DE ARTICULOS EN CASAS DE EMPENO Y PRENDERIAS"
+ },
+ {
+ "name": "VENTA DE EQUIPO FOTOGRAFICO"
+ },
+ {
+ "name": "VENTA DE INSTRUMENTOS MUSICALES"
+ },
+ {
+ "name": "VENTA DE QUIMICOS"
+ },
+ {
+ "name": "VENTA DE PRODUCTOS INTERMEDIOS, DESPERDICIOS Y DESECHOS"
+ },
+ {
+ "name": "VENTA DE MAQUINARIA, EQUIPO DE OFICINA Y PROGRAMAS DE COMPUTADOR"
+ },
+ {
+ "name": "VENTA DE ARTICULOS EN CACHARRERIAS Y MISCELANEAS"
+ },
+ {
+ "name": "VENTA DE HERRAMIENTAS Y ARTICULOS DE FERRETERIA"
+ },
+ {
+ "name": "VENTA DE PRODUCTOS DE VIDRIOS Y MARQUETERIA"
+ },
+ {
+ "name": "VENTA DE PINTURAS Y LACAS"
+ },
+ {
+ "name": "VENTA DE MATERIALES DE CONSTRUCCION, FONTANERIA Y CALEFACCION"
+ },
+ {
+ "name": "VENTA DE CUBIERTOS, VAJILLAS, CRISTALERIA, PORCELANAS, CERAMICAS Y OTROS ARTICULOS DE USO DOMESTICO"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "VENTA DE INSTRUMENTOS QUIRURGICOS Y ORTOPEDICOS"
+ },
+ {
+ "name": "VENTA DE EQUIPO PROFESIONAL Y CIENTIFICO"
+ }
+ ],
+ "name": "COMERCIO AL POR MAYOR Y AL POR MENOR"
+ },
+ {
+ "children": [
+ {
+ "name": "PREPARACION DE TERRENOS"
+ },
+ {
+ "name": "ACONDICIONAMIENTO DE EDIFICIOS"
+ },
+ {
+ "name": "CONSTRUCCION DE EDIFICIOS Y OBRAS DE INGENIERIA CIVIL"
+ },
+ {
+ "name": "TERMINACION DE EDIFICACIONES"
+ },
+ {
+ "name": "ALQUILER DE EQUIPO CON OPERARIOS"
+ },
+ {
+ "name": "ACTIVIDADES CONEXAS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "CONSTRUCCION"
+ },
+ {
+ "children": [
+ {
+ "name": "ACTIVIDADES CONEXAS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "GENERACION, CAPTACION Y DISTRIBUCION DE ENERGIA ELECTRICA"
+ },
+ {
+ "name": "CAPTACION, DEPURACION Y DISTRIBUCION DE AGUA"
+ },
+ {
+ "name": "FABRICACION DE GAS Y DISTRIBUCION DE COMBUSTIBLES GASEOSOS"
+ }
+ ],
+ "name": "SUMINISTRO DE ELECTRICIDAD, GAS Y AGUA"
+ },
+ {
+ "children": [
+ {
+ "name": "FABRICACION DE PARTES PIEZAS Y ACCESORIOS PARA AUTOMOTORES"
+ },
+ {
+ "name": "FABRICACION DE CARROCERIAS PARA AUTOMOTORES"
+ },
+ {
+ "name": "FABRICACION DE INSTRUMENTOS DE OPTICA Y EQUIPO FOTOGRAFICO"
+ },
+ {
+ "name": "FABRICACION DE INSTRUMENTOS DE MEDICION Y CONTROL"
+ },
+ {
+ "name": "FABRICACION DE VEHICULOS AUTOMOTORES"
+ },
+ {
+ "name": "FABRICACION DE RELOJES"
+ },
+ {
+ "name": "ELABORACION DE OTROS TIPOS DE EQUIPO ELECTRICO"
+ },
+ {
+ "name": "ELABORACION DE EQUIPO DE ILUMINACION"
+ },
+ {
+ "name": "FABRICACION DE APARATOS E INSTRUMENTOS MEDICOS"
+ },
+ {
+ "name": "FABRICACION DE EQUIPOS DE RADIO, TELEVISION Y COMUNICACIONES"
+ },
+ {
+ "name": "FABRICACION DE ARTICULOS DE FERRETERIA"
+ },
+ {
+ "name": "FORJA, PRENSADO, ESTAMPADO, LAMINADO DE METAL Y PULVIMETALURGIA"
+ },
+ {
+ "name": "FABRICACION DE EQUIPOS DE ELEVACION Y MANIPULACION"
+ },
+ {
+ "name": "ELABORACION DE APARATOS DE USO DOMESTICO"
+ },
+ {
+ "name": "ELABORACION DE OTROS PRODUCTOS DE METAL"
+ },
+ {
+ "name": "ELABORACION DE EQUIPO DE OFICINA"
+ },
+ {
+ "name": "ELABORACION DE PILAS Y BATERIAS PRIMARIAS"
+ },
+ {
+ "name": "ELABORACION DE BEBIDAS MALTEADAS Y DE MALTA"
+ },
+ {
+ "name": "ELABORACION DE VINOS"
+ },
+ {
+ "name": "ELABORACION DE BEBIDAS ALCOHOLICAS Y ALCOHOL ETILICO"
+ },
+ {
+ "name": "ELABORACION DE OTROS PRODUCTOS ALIMENTICIOS"
+ },
+ {
+ "name": "ELABORACION DE PRODUCTOS DE CAFE"
+ },
+ {
+ "name": "ELABORACION DE PASTAS Y PRODUCTOS FARINACEOS"
+ },
+ {
+ "name": "ELABORACION DE CACAO, CHOCOLATE Y CONFITERIA"
+ },
+ {
+ "name": "ELABORACION DE PRODUCTOS DE TABACO"
+ },
+ {
+ "name": "ELABORACION DE BEBIDAS NO ALCOHOLICAS"
+ },
+ {
+ "name": "ELABORACION DE PRODUCTOS DE PLASTICO"
+ },
+ {
+ "name": "FABRICACION DE PRODUCTOS METALICOS PARA USO ESTRUCTURAL"
+ },
+ {
+ "name": "ELABORACION DE ACEITES Y GRASAS"
+ },
+ {
+ "name": "ELABORACION DE PRODUCTOS LACTEOS"
+ },
+ {
+ "name": "ELABORACION DE PRODUCTOS DE MOLINERIA"
+ },
+ {
+ "name": "ELABORACION DE ALMIDONES Y DERIVADOS"
+ },
+ {
+ "name": "PRODUCCION Y PROCESAMIENTO DE CARNES Y PRODUCTOS CARNICOS"
+ },
+ {
+ "name": "PRODUCTOS DE PESCADO"
+ },
+ {
+ "name": "PRODUCTOS DE FRUTAS, LEGUMBRES Y HORTALIZAS"
+ },
+ {
+ "name": "ELABORACION DE ALIMENTOS PARA ANIMALES"
+ },
+ {
+ "name": "ELABORACION DE PRODUCTOS PARA PANADERIA"
+ },
+ {
+ "name": "ELABORACION DE PRODUCTOS DE LA REFINACION DE PETROLEO"
+ },
+ {
+ "name": "ELABORACION DE PRODUCTOS DE HORNO DE COQUE"
+ },
+ {
+ "name": "ELABORACION DE CALZADO"
+ },
+ {
+ "name": "ELABORACION DE MALETAS, BOLSOS Y SIMILARES"
+ },
+ {
+ "name": "ELABORACION DE PASTA Y PRODUCTOS DE MADERA, PAPEL Y CARTON"
+ },
+ {
+ "name": "PRODUCCION DE MADERA, ARTICULOS DE MADERA Y CORCHO"
+ },
+ {
+ "name": "IMPRESION"
+ },
+ {
+ "name": "EDICIONES Y PUBLICACIONES"
+ },
+ {
+ "name": "REPRODUCCION DE GRABACIONES"
+ },
+ {
+ "name": "SERVICIOS RELACIONADOS CON LA EDICION Y LA IMPRESION"
+ },
+ {
+ "name": "PREPARACION, ADOBO Y TENIDO DE PIELES"
+ },
+ {
+ "name": "CURTIDO, ADOBO O PREPARACION DE CUERO"
+ },
+ {
+ "name": "ELABORACION DE TEJIDOS"
+ },
+ {
+ "name": "ELABORACION DE PRENDAS DE VESTIR"
+ },
+ {
+ "name": "ELABORACION DE CUERDAS, CORDELES, BRAMANTES Y REDES"
+ },
+ {
+ "name": "ELABORACION DE OTROS PRODUCTOS TEXTILES"
+ },
+ {
+ "name": "ELABORACION DE ARTICULOS DE MATERIALES TEXTILES"
+ },
+ {
+ "name": "ELABORACION DE TAPICES Y ALFOMBRAS"
+ },
+ {
+ "name": "PREPARACION E HILATURA DE FIBRAS TEXTILES Y TEJEDURIA"
+ },
+ {
+ "name": "ACABADO DE PRODUCTOS TEXTILES"
+ },
+ {
+ "name": "ELABORACION DE CEMENTO, CAL Y YESO"
+ },
+ {
+ "name": "ELABORACION DE PRODUCTOS DE CERAMICA, LOZA, PIEDRA, ARCILLA Y PORCELANA"
+ },
+ {
+ "name": "INDUSTRIAS BASICAS Y FUNDICION DE HIERRO Y ACERO"
+ },
+ {
+ "name": "REVESTIMIENTO DE METALES Y OBRAS DE INGENIERIA MECANICA"
+ },
+ {
+ "name": "FABRICACION DE MAQUINARIA Y EQUIPO"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "PRODUCTOS DE OTRAS INDUSTRIAS MANUFACTURERAS"
+ },
+ {
+ "name": "RECICLAMIENTO DE DESPERDICIOS"
+ },
+ {
+ "name": "FABRICACION DE JUEGOS Y JUGUETES"
+ },
+ {
+ "name": "FABRICACION DE INSTRUMENTOS DE MUSICA"
+ },
+ {
+ "name": "FABRICACION DE ARTICULOS Y EQUIPO PARA DEPORTE"
+ },
+ {
+ "name": "FABRICACION DE BICICLETAS Y SILLAS DE RUEDAS"
+ },
+ {
+ "name": "FABRICACION DE OTROS TIPOS DE TRANSPORTE"
+ },
+ {
+ "name": "FABRICACION DE MUEBLES"
+ },
+ {
+ "name": "FABRICACION DE JOYAS Y ARTICULOS CONEXOS"
+ },
+ {
+ "name": "FABRICACION Y REPARACION DE BUQUES Y OTRAS EMBARCACIONES"
+ },
+ {
+ "name": "FABRICACION DE LOCOMOTORAS Y MATERIAL RODANTE PARA FERROCARRILES"
+ },
+ {
+ "name": "FABRICACION DE AERONAVES"
+ },
+ {
+ "name": "FABRICACION DE MOTOCICLETAS"
+ },
+ {
+ "name": "ELABORACION DE PRODUCTOS QUIMICOS DE USO AGROPECUARIO"
+ },
+ {
+ "name": "ELABORACION DE JABONES, DETERGENTES Y PREPARADOS DE TOCADOR"
+ },
+ {
+ "name": "FUNDICION DE METALES NO FERROSOS"
+ },
+ {
+ "name": "PRODUCTOS PRIMARIOS DE METALES PRECIOSOS Y DE METALES NO FERROSOS"
+ },
+ {
+ "name": "ELABORACION DE AZUCAR Y MELAZAS"
+ },
+ {
+ "name": "ELABORACION DE VIDRIO Y PRODUCTOS DE VIDRIO"
+ },
+ {
+ "name": "ELABORACION DE OTROS PRODUCTOS MINERALES NO METALICOS"
+ },
+ {
+ "name": "CORTE, TALLADO Y ACABADO DE LA PIEDRA"
+ },
+ {
+ "name": "ELABORACION DE ARTICULOS DE HORMIGON, CEMENTO Y YESO"
+ },
+ {
+ "name": "ELABORACION DE FIBRAS"
+ },
+ {
+ "name": "ELABORACION DE OTROS PRODUCTOS DE CAUCHO"
+ },
+ {
+ "name": "ELABORACION DE SUSTANCIAS QUIMICAS BASICAS"
+ },
+ {
+ "name": "ELABORACION DE ABONOS Y COMPUESTOS DE NITROGENO"
+ },
+ {
+ "name": "ELABORACION DE PLASTICO Y CAUCHO SINTETICO"
+ },
+ {
+ "name": "ELABORACION DE PINTURAS, TINTAS Y MASILLAS"
+ },
+ {
+ "name": "ELABORACION DE PRODUCTOS FARMACEUTICOS Y BOTANICOS"
+ },
+ {
+ "name": "ELABORACION DE OTROS PRODUCTOS QUIMICOS"
+ }
+ ],
+ "name": "INDUSTRIAS MANUFACTURERAS"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "ACTIVIDADES CONEXAS"
+ },
+ {
+ "name": "ACTIVIDAD DE PESCA"
+ },
+ {
+ "name": "EXPLOTACION DE CRIADEROS DE PECES"
+ }
+ ],
+ "name": "PESCA"
+ },
+ {
+ "children": [
+ {
+ "name": "CARBON"
+ },
+ {
+ "name": "OTRAS MINAS Y CANTERAS"
+ },
+ {
+ "name": "PRESTACION DE SERVICIOS SECTOR MINERO"
+ },
+ {
+ "name": "PIEDRAS PRECIOSAS"
+ },
+ {
+ "name": "PIEDRA, ARENA Y ARCILLA"
+ },
+ {
+ "name": "MINERALES METALIFEROS NO FERROSOS"
+ },
+ {
+ "name": "ORO"
+ },
+ {
+ "name": "ACTIVIDADES CONEXAS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "MINERALES DE HIERRO"
+ },
+ {
+ "name": "SERVICIOS RELACIONADOS CON EXTRACCION DE PETROLEO Y GAS"
+ },
+ {
+ "name": "GAS NATURAL"
+ },
+ {
+ "name": "PETROLEO CRUDO"
+ }
+ ],
+ "name": "EXPLOTACION DE MINAS Y CANTERAS"
+ },
+ {
+ "children": [
+ {
+ "name": "CULTIVO DE CEREALES"
+ },
+ {
+ "name": "CULTIVOS DE HORTALIZAS, LEGUMBRES Y PLANTAS ORNAMENTALES"
+ },
+ {
+ "name": "CULTIVOS DE FRUTAS, NUECES Y PLANTAS AROMATICAS"
+ },
+ {
+ "name": "CULTIVO DE FLORES"
+ },
+ {
+ "name": "CULTIVO DE CAFE"
+ },
+ {
+ "name": "CULTIVO DE CANA DE AZUCAR"
+ },
+ {
+ "name": "CULTIVO DE ALGODON Y PLANTAS PARA MATERIAL TEXTIL"
+ },
+ {
+ "name": "OTROS CULTIVOS AGRICOLAS"
+ },
+ {
+ "name": "CULTIVO DE BANANO"
+ },
+ {
+ "name": "CRIA DE GANADO CABALLAR Y VACUNO"
+ },
+ {
+ "name": "CRIA DE OVEJAS, CABRAS, ASNOS, MULAS Y BURDEGANOS"
+ },
+ {
+ "name": "PRODUCCION AVICOLA"
+ },
+ {
+ "name": "CRIA DE OTROS ANIMALES"
+ },
+ {
+ "name": "ACTIVIDAD DE SILVICULTURA"
+ },
+ {
+ "name": "ACTIVIDAD DE CAZA"
+ },
+ {
+ "name": "SERVICIOS AGRICOLAS Y GANADEROS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "ACTIVIDADES CONEXAS"
+ }
+ ],
+ "name": "AGRICULTURA, GANADERIA, CAZA Y SILVICULTURA"
+ },
+ {
+ "children": [
+ {
+ "name": "ACTIVIDAD DE RADIO Y TELEVISION"
+ },
+ {
+ "name": "GRABACION Y PRODUCCION DE DISCOS"
+ },
+ {
+ "name": "AGENCIAS DE NOTICIAS"
+ },
+ {
+ "name": "ENTRETENIMIENTO Y ESPARCIMIENTO"
+ },
+ {
+ "name": "PELUQUERIAS Y SIMILARES"
+ },
+ {
+ "name": "LAVANDERIAS Y SIMILARES"
+ },
+ {
+ "name": "ZONAS FRANCAS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "ACTIVIDADES CONEXAS"
+ },
+ {
+ "name": "ELIMINACION DE DESPERDICIOS Y AGUAS RESIDUALES"
+ },
+ {
+ "name": "EXHIBICION DE FILMES Y VIDEOCINTAS"
+ },
+ {
+ "name": "ACTIVIDADES DE ASOCIACION"
+ },
+ {
+ "name": "SERVICIOS FUNERARIOS"
+ },
+ {
+ "name": "ACTIVIDAD TEATRAL, MUSICAL Y ARTISTICA"
+ },
+ {
+ "name": "PRODUCCION Y DISTRIBUCION DE FILMES Y VIDEOCINTAS"
+ }
+ ],
+ "name": "OTRAS ACTIVIDADES DE SERVICIOS COMUNITARIOS, SOCIALES Y PERSONALES"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "DEVOLUCIONES EN VENTAS (DB)"
+ },
+ {
+ "children": [
+ {
+ "name": "ACTIVIDADES RELACIONADAS CON LA EDUCACION"
+ },
+ {
+ "name": "ACTIVIDADES CONEXAS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "ENSENANZA"
+ },
+ {
+ "children": [
+ {
+ "name": "ACTIVIDADES DE SERVICIOS SOCIALES"
+ },
+ {
+ "name": "ACTIVIDADES CONEXAS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "SERVICIO DE LABORATORIO"
+ },
+ {
+ "name": "ACTIVIDADES VETERINARIAS"
+ },
+ {
+ "name": "SERVICIO HOSPITALARIO"
+ },
+ {
+ "name": "SERVICIO MEDICO"
+ },
+ {
+ "name": "SERVICIO ODONTOLOGICO"
+ }
+ ],
+ "name": "SERVICIOS SOCIALES Y DE SALUD"
+ },
+ {
+ "children": [
+ {
+ "name": "LIMPIEZA DE INMUEBLES"
+ },
+ {
+ "name": "FOTOGRAFIA"
+ },
+ {
+ "name": "INVESTIGACION Y SEGURIDAD"
+ },
+ {
+ "name": "DOTACION DE PERSONAL"
+ },
+ {
+ "name": "MANTENIMIENTO Y REPARACION DE MAQUINARIA Y EQUIPO"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "FOTOCOPIADO"
+ },
+ {
+ "name": "INMOBILIARIAS POR RETRIBUCION O CONTRATA"
+ },
+ {
+ "name": "ALQUILER EQUIPO DE TRANSPORTE"
+ },
+ {
+ "name": "ARRENDAMIENTOS DE BIENES INMUEBLES"
+ },
+ {
+ "name": "PROCESAMIENTO DE DATOS"
+ },
+ {
+ "name": "CONSULTORIA EN EQUIPO Y PROGRAMAS DE INFORMATICA"
+ },
+ {
+ "name": "ALQUILER MAQUINARIA Y EQUIPO"
+ },
+ {
+ "name": "ALQUILER DE EFECTOS PERSONALES Y ENSERES DOMESTICOS"
+ },
+ {
+ "name": "ENVASE Y EMPAQUE"
+ },
+ {
+ "name": "PUBLICIDAD"
+ },
+ {
+ "name": "ACTIVIDADES EMPRESARIALES DE CONSULTORIA"
+ },
+ {
+ "name": "INVESTIGACIONES CIENTIFICAS Y DE DESARROLLO"
+ },
+ {
+ "name": "MANTENIMIENTO Y REPARACION DE MAQUINARIA DE OFICINA"
+ },
+ {
+ "name": "ACTIVIDADES CONEXAS"
+ }
+ ],
+ "name": "ACTIVIDADES INMOBILIARIAS, EMPRESARIALES Y DE ALQUILER"
+ },
+ {
+ "children": [
+ {
+ "name": "RECUPERACION DE GARANTIAS"
+ },
+ {
+ "name": "INTERESES"
+ },
+ {
+ "name": "REAJUSTE MONETARIO-UPAC (HOY UVR)"
+ },
+ {
+ "name": "COMISIONES"
+ },
+ {
+ "name": "OPERACIONES DE DESCUENTO"
+ },
+ {
+ "name": "VENTA DE INVERSIONES"
+ },
+ {
+ "name": "DIVIDENDOS DE SOCIEDADES ANONIMAS Y/O ASIMILADAS"
+ },
+ {
+ "name": "SERVICIOS A COMISIONISTAS"
+ },
+ {
+ "name": "CUOTAS DE INGRESO O RETIRO-SOCIEDAD ADMINISTRADORA"
+ },
+ {
+ "name": "INSCRIPCIONES Y CUOTAS"
+ },
+ {
+ "name": "ACTIVIDADES CONEXAS"
+ },
+ {
+ "name": "CUOTAS DE INSCRIPCION-CONSORCIOS"
+ },
+ {
+ "name": "CUOTAS DE ADMINISTRACION-CONSORCIOS"
+ },
+ {
+ "name": "ELIMINACION DE SUSCRIPTORES-CONSORCIOS"
+ },
+ {
+ "name": "REAJUSTE DEL SISTEMA-CONSORCIOS"
+ },
+ {
+ "name": "PARTICIPACIONES DE SOCIEDADES LIMITADAS Y/O ASIMILADAS"
+ },
+ {
+ "name": "INGRESOS METODO DE PARTICIPACION"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "ACTIVIDAD FINANCIERA"
+ },
+ {
+ "children": [
+ {
+ "name": "ACTIVIDADES CONEXAS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "BARES Y CANTINAS"
+ },
+ {
+ "name": "RESTAURANTES"
+ },
+ {
+ "name": "CAMPAMENTO Y OTROS TIPOS DE HOSPEDAJE"
+ },
+ {
+ "name": "HOTELERIA"
+ }
+ ],
+ "name": "HOTELES Y RESTAURANTES"
+ },
+ {
+ "children": [
+ {
+ "name": "SERVICIOS COMPLEMENTARIOS PARA EL TRANSPORTE"
+ },
+ {
+ "name": "AGENCIAS DE VIAJE"
+ },
+ {
+ "name": "OTRAS AGENCIAS DE TRANSPORTE"
+ },
+ {
+ "name": "SERVICIO DE TELEGRAFO"
+ },
+ {
+ "name": "SERVICIO TELEFONICO"
+ },
+ {
+ "name": "SERVICIO DE RADIO Y TELEVISION POR CABLE"
+ },
+ {
+ "name": "SERVICIO DE TRANSPORTE POR CARRETERA"
+ },
+ {
+ "name": "SERVICIO DE TRANSPORTE POR VIA ACUATICA"
+ },
+ {
+ "name": "SERVICIO DE TRANSPORTE POR VIA FERREA"
+ },
+ {
+ "name": "SERVICIO DE TRANSMISION DE DATOS"
+ },
+ {
+ "name": "SERVICIO POSTAL Y DE CORREO"
+ },
+ {
+ "name": "SERVICIO DE TRANSPORTE POR VIA AEREA"
+ },
+ {
+ "name": "SERVICIO DE TRANSPORTE POR TUBERIAS"
+ },
+ {
+ "name": "ALMACENAMIENTO Y DEPOSITO"
+ },
+ {
+ "name": "MANIPULACION DE CARGA"
+ },
+ {
+ "name": "TRANSMISION DE SONIDO E IMAGENES POR CONTRATO"
+ },
+ {
+ "name": "ACTIVIDADES CONEXAS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "TRANSPORTE, ALMACENAMIENTO Y COMUNICACIONES"
+ }
+ ],
+ "name": "OPERACIONALES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "INVERSIONES (CR)"
+ },
+ {
+ "name": "INVENTARIOS (CR)"
+ },
+ {
+ "name": "PROPIEDADES, PLANTA Y EQUIPO (CR)"
+ },
+ {
+ "name": "DEVOLUCIONES EN VENTAS (CR)"
+ },
+ {
+ "name": "AMORTIZACION ACUMULADA (DB)"
+ },
+ {
+ "name": "PATRIMONIO"
+ },
+ {
+ "name": "DEPRECIACION ACUMULADA (DB)"
+ },
+ {
+ "name": "AGOTAMIENTO ACUMULADO (DB)"
+ },
+ {
+ "name": "DEPRECIACION DIFERIDA (CR)"
+ },
+ {
+ "name": "INGRESOS NO OPERACIONALES (DB)"
+ },
+ {
+ "name": "GASTOS NO OPERACIONALES (CR)"
+ },
+ {
+ "name": "GASTOS OPERACIONALES DE VENTAS (CR)"
+ },
+ {
+ "name": "GASTOS OPERACIONALES DE ADMINISTRACION (CR)"
+ },
+ {
+ "name": "COSTO DE VENTAS (CR)"
+ },
+ {
+ "name": "COMPRAS (CR)"
+ },
+ {
+ "name": "DEVOLUCIONES EN COMPRAS (DB)"
+ },
+ {
+ "name": "COSTOS DE PRODUCCION O DE OPERACION (CR)"
+ },
+ {
+ "name": "INGRESOS OPERACIONALES (DB)"
+ },
+ {
+ "name": "ACTIVOS DIFERIDOS"
+ },
+ {
+ "name": "INTANGIBLES (CR)"
+ },
+ {
+ "name": "OTROS ACTIVOS (CR)"
+ },
+ {
+ "name": "PASIVOS SUJETOS DE AJUSTE"
+ }
+ ],
+ "name": "CORRECCION MONETARIA"
+ }
+ ],
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "INGRESOS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "DEUDORES"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "OTROS ACTIVOS"
+ },
+ {
+ "name": "INVERSIONES"
+ },
+ {
+ "name": "PROPIEDADES, PLANTA Y EQUIPO"
+ }
+ ],
+ "name": "PROVISIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "GASTOS DE REPRESENTACION Y RELACIONES PUBLICAS"
+ },
+ {
+ "name": "TAXIS Y BUSES"
+ },
+ {
+ "name": "MICROFILMACION"
+ },
+ {
+ "children": [
+ {
+ "name": "OTROS"
+ }
+ ],
+ "name": "OTROS"
+ },
+ {
+ "name": "PARQUEADEROS"
+ },
+ {
+ "name": "CASINO Y RESTAURANTE"
+ },
+ {
+ "name": "INDEMNIZACION POR DANOS A TERCEROS"
+ },
+ {
+ "name": "POLVORA Y SIMILARES"
+ },
+ {
+ "children": [
+ {
+ "name": "COMISIONES"
+ }
+ ],
+ "name": "COMISIONES"
+ },
+ {
+ "name": "MUSICA AMBIENTAL"
+ },
+ {
+ "children": [
+ {
+ "name": "LIBROS, SUSCRIPCIONES, PERIODICOS Y REVISTAS"
+ }
+ ],
+ "name": "LIBROS, SUSCRIPCIONES, PERIODICOS Y REVISTAS"
+ },
+ {
+ "children": [
+ {
+ "name": "ELEMENTOS DE ASEO Y CAFETERIA"
+ }
+ ],
+ "name": "ELEMENTOS DE ASEO Y CAFETERIA"
+ },
+ {
+ "name": "ENVASES Y EMPAQUES"
+ },
+ {
+ "name": "COMBUSTIBLES Y LUBRICANTES"
+ },
+ {
+ "children": [
+ {
+ "name": "UTILES, PAPELERIA Y FOTOCOPIAS"
+ }
+ ],
+ "name": "UTILES, PAPELERIA Y FOTOCOPIAS"
+ },
+ {
+ "name": "ESTAMPILLAS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "DIVERSOS"
+ },
+ {
+ "children": [
+ {
+ "name": "ACUEDUCTOS, PLANTAS Y REDES"
+ },
+ {
+ "name": "AERODROMOS"
+ },
+ {
+ "name": "SEMOVIENTES"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
+ },
+ {
+ "name": "EQUIPO DE OFICINA"
+ },
+ {
+ "name": "TERRENOS"
+ },
+ {
+ "children": [
+ {
+ "name": "CONSTRUCCIONES Y EDIFICACIONES"
+ }
+ ],
+ "name": "CONSTRUCCIONES Y EDIFICACIONES"
+ },
+ {
+ "name": "MAQUINARIA Y EQUIPO"
+ },
+ {
+ "name": "EQUIPO MEDICO-CIENTIFICO"
+ },
+ {
+ "name": "EQUIPO DE HOTELES Y RESTAURANTES"
+ },
+ {
+ "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+ },
+ {
+ "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+ },
+ {
+ "name": "FLOTA Y EQUIPO FERREO"
+ },
+ {
+ "name": "FLOTA Y EQUIPO AEREO"
+ }
+ ],
+ "name": "ARRENDAMIENTOS"
+ },
+ {
+ "children": [
+ {
+ "name": "CONTRIBUCIONES"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "AFILIACIONES Y SOSTENIMIENTO"
+ }
+ ],
+ "name": "CONTRIBUCIONES Y AFILIACIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "MANEJO"
+ },
+ {
+ "name": "SUSTRACCION Y HURTO"
+ },
+ {
+ "name": "TERREMOTO"
+ },
+ {
+ "name": "VIDA COLECTIVA"
+ },
+ {
+ "name": "INCENDIO"
+ },
+ {
+ "name": "FLOTA Y EQUIPO AEREO"
+ },
+ {
+ "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+ },
+ {
+ "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+ },
+ {
+ "name": "ROTURA DE MAQUINARIA"
+ },
+ {
+ "name": "OBLIGATORIO ACCIDENTE DE TRANSITO"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "RESPONSABILIDAD CIVIL Y EXTRACONTRACTUAL"
+ },
+ {
+ "name": "LUCRO CESANTE"
+ },
+ {
+ "name": "TRANSPORTE DE MERCANCIA"
+ },
+ {
+ "name": "VUELO"
+ },
+ {
+ "name": "FLOTA Y EQUIPO FERREO"
+ },
+ {
+ "name": "CUMPLIMIENTO"
+ },
+ {
+ "name": "CORRIENTE DEBIL"
+ }
+ ],
+ "name": "SEGUROS"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "children": [
+ {
+ "name": "OTROS"
+ }
+ ],
+ "name": "OTROS"
+ },
+ {
+ "children": [
+ {
+ "name": "PROCESAMIENTO ELECTRONICO DE DATOS"
+ }
+ ],
+ "name": "PROCESAMIENTO ELECTRONICO DE DATOS"
+ },
+ {
+ "children": [
+ {
+ "name": "ACUEDUCTO Y ALCANTARILLADO"
+ }
+ ],
+ "name": "ACUEDUCTO Y ALCANTARILLADO"
+ },
+ {
+ "name": "GAS"
+ },
+ {
+ "name": "ENERGIA ELECTRICA"
+ },
+ {
+ "children": [
+ {
+ "name": "TELEFONO"
+ }
+ ],
+ "name": "TELEFONO"
+ },
+ {
+ "children": [
+ {
+ "name": "ASEO Y VIGILANCIA"
+ }
+ ],
+ "name": "ASEO Y VIGILANCIA"
+ },
+ {
+ "children": [
+ {
+ "name": "TEMPORALES"
+ }
+ ],
+ "name": "TEMPORALES"
+ },
+ {
+ "name": "ASISTENCIA TECNICA"
+ },
+ {
+ "name": "CORREO, PORTES Y TELEGRAMAS"
+ },
+ {
+ "name": "FAX Y TELEX"
+ },
+ {
+ "name": "TRANSPORTE, FLETES Y ACARREOS"
+ }
+ ],
+ "name": "SERVICIOS"
+ },
+ {
+ "children": [
+ {
+ "name": "APORTES A FONDOS DE PENSIONES Y/O CESANTIAS"
+ },
+ {
+ "name": "APORTES CAJAS DE COMPENSACION FAMILIAR"
+ },
+ {
+ "name": "APORTES ICBF"
+ },
+ {
+ "name": "SENA"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "GASTOS DEPORTIVOS Y DE RECREACION"
+ },
+ {
+ "name": "AMORTIZACION TITULOS PENSIONALES"
+ },
+ {
+ "name": "CAPACITACION AL PERSONAL"
+ },
+ {
+ "name": "INDEMNIZACIONES LABORALES"
+ },
+ {
+ "name": "AMORTIZACION BONOS PENSIONALES"
+ },
+ {
+ "name": "APORTES A ADMINISTRADORAS DE RIESGOS PROFESIONALES, ARP"
+ },
+ {
+ "name": "APORTES A ENTIDADES PROMOTORAS DE SALUD, EPS"
+ },
+ {
+ "name": "APORTES SINDICALES"
+ },
+ {
+ "name": "GASTOS MEDICOS Y DROGAS"
+ },
+ {
+ "name": "HORAS EXTRAS Y RECARGOS"
+ },
+ {
+ "name": "JORNALES"
+ },
+ {
+ "name": "COMISIONES"
+ },
+ {
+ "name": "PRIMAS EXTRALEGALES"
+ },
+ {
+ "name": "SALARIO INTEGRAL"
+ },
+ {
+ "children": [
+ {
+ "name": "EMPLEADOS"
+ }
+ ],
+ "name": "SUELDOS"
+ },
+ {
+ "children": [
+ {
+ "name": "EMPLEADOS"
+ }
+ ],
+ "name": "PRIMA DE SERVICIOS"
+ },
+ {
+ "children": [
+ {
+ "name": "EMPLEADOS"
+ }
+ ],
+ "name": "CESANTIAS"
+ },
+ {
+ "children": [
+ {
+ "name": "EMPLEADOS"
+ }
+ ],
+ "name": "INTERESES SOBRE CESANTIAS"
+ },
+ {
+ "children": [
+ {
+ "name": "EMPLEADOS"
+ }
+ ],
+ "name": "VACACIONES"
+ },
+ {
+ "name": "VIATICOS"
+ },
+ {
+ "children": [
+ {
+ "name": "EMPLEADOS"
+ }
+ ],
+ "name": "AUXILIO DE TRANSPORTE"
+ },
+ {
+ "name": "INCAPACIDADES"
+ },
+ {
+ "name": "PENSIONES DE JUBILACION"
+ },
+ {
+ "name": "AMORTIZACION CALCULO ACTUARIAL PENSIONES DE JUBILACION"
+ },
+ {
+ "name": "CUOTAS PARTES PENSIONES DE JUBILACION"
+ },
+ {
+ "name": "SEGUROS"
+ },
+ {
+ "name": "DOTACION Y SUMINISTRO A TRABAJADORES"
+ },
+ {
+ "name": "BONIFICACIONES"
+ },
+ {
+ "name": "AUXILIOS"
+ }
+ ],
+ "name": "GASTOS DE PERSONAL"
+ },
+ {
+ "children": [
+ {
+ "name": "ASESORIA TECNICA"
+ },
+ {
+ "name": "ASESORIA FINANCIERA"
+ },
+ {
+ "name": "AVALUOS"
+ },
+ {
+ "children": [
+ {
+ "name": "ASESORIA JURIDICA"
+ }
+ ],
+ "name": "ASESORIA JURIDICA"
+ },
+ {
+ "name": "AUDITORIA EXTERNA"
+ },
+ {
+ "name": "REVISORIA FISCAL"
+ },
+ {
+ "name": "JUNTA DIRECTIVA"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "OTROS"
+ }
+ ],
+ "name": "HONORARIOS"
+ },
+ {
+ "children": [
+ {
+ "name": "IVA DESCONTABLE"
+ },
+ {
+ "name": "INDUSTRIA Y COMERCIO"
+ },
+ {
+ "name": "A LA PROPIEDAD RAIZ"
+ },
+ {
+ "name": "DE TIMBRES"
+ },
+ {
+ "name": "DERECHOS SOBRE INSTRUMENTOS PUBLICOS"
+ },
+ {
+ "name": "DE VALORIZACION"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "DE TURISMO"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "DE VEHICULOS"
+ },
+ {
+ "name": "DE ESPECTACULOS PUBLICOS"
+ },
+ {
+ "children": [
+ {
+ "name": "GRAVAMEN MOVIMIENTOS FINANCIEROS"
+ }
+ ],
+ "name": "CUOTAS DE FOMENTO"
+ },
+ {
+ "name": "TASA POR UTILIZACION DE PUERTOS"
+ }
+ ],
+ "name": "IMPUESTOS"
+ },
+ {
+ "children": [
+ {
+ "name": "CARGOS DIFERIDOS"
+ },
+ {
+ "name": "INTANGIBLES"
+ },
+ {
+ "name": "VIAS DE COMUNICACION"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "OTRAS"
+ }
+ ],
+ "name": "AMORTIZACIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "EQUIPO MEDICO-CIENTIFICO"
+ },
+ {
+ "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "ARMAMENTO DE VIGILANCIA"
+ },
+ {
+ "name": "ACUEDUCTOS, PLANTAS Y REDES"
+ },
+ {
+ "name": "FLOTA Y EQUIPO AEREO"
+ },
+ {
+ "name": "EQUIPO DE HOTELES Y RESTAURANTES"
+ },
+ {
+ "name": "CONSTRUCCIONES Y EDIFICACIONES"
+ },
+ {
+ "name": "EQUIPO DE OFICINA"
+ },
+ {
+ "name": "MAQUINARIA Y EQUIPO"
+ },
+ {
+ "name": "FLOTA Y EQUIPO FERREO"
+ },
+ {
+ "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
+ },
+ {
+ "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+ }
+ ],
+ "name": "DEPRECIACIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "CONSULARES"
+ },
+ {
+ "name": "ADUANEROS"
+ },
+ {
+ "children": [
+ {
+ "name": "NOTARIALES"
+ }
+ ],
+ "name": "NOTARIALES"
+ },
+ {
+ "name": "TRAMITES Y LICENCIAS"
+ },
+ {
+ "children": [
+ {
+ "name": "REGISTRO MERCANTIL"
+ }
+ ],
+ "name": "REGISTRO MERCANTIL"
+ }
+ ],
+ "name": "GASTOS LEGALES"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "FLOTA Y EQUIPO AEREO"
+ },
+ {
+ "name": "FLOTA Y EQUIPO FERREO"
+ },
+ {
+ "name": "ACUEDUCTOS, PLANTAS Y REDES"
+ },
+ {
+ "name": "ARMAMENTO DE VIGILANCIA"
+ },
+ {
+ "name": "MAQUINARIA Y EQUIPO"
+ },
+ {
+ "children": [
+ {
+ "name": "CONSTRUCCIONES Y EDIFICACIONES"
+ }
+ ],
+ "name": "CONSTRUCCIONES Y EDIFICACIONES"
+ },
+ {
+ "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+ },
+ {
+ "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+ },
+ {
+ "name": "TERRENOS"
+ },
+ {
+ "name": "EQUIPO MEDICO-CIENTIFICO"
+ },
+ {
+ "name": "EQUIPO DE HOTELES Y RESTAURANTES"
+ },
+ {
+ "name": "VIAS DE COMUNICACION"
+ },
+ {
+ "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
+ },
+ {
+ "name": "EQUIPO DE OFICINA"
+ }
+ ],
+ "name": "MANTENIMIENTO Y REPARACIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "ALOJAMIENTO Y MANUTENCION"
+ },
+ {
+ "name": "PASAJES AEREOS"
+ },
+ {
+ "name": "PASAJES FERREOS"
+ },
+ {
+ "name": "PASAJES TERRESTRES"
+ },
+ {
+ "name": "PASAJES FLUVIALES Y/O MARITIMOS"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "GASTOS DE VIAJE"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "ARREGLOS ORNAMENTALES"
+ },
+ {
+ "children": [
+ {
+ "name": "REPARACIONES LOCATIVAS"
+ }
+ ],
+ "name": "REPARACIONES LOCATIVAS"
+ },
+ {
+ "name": "INSTALACIONES ELECTRICAS"
+ },
+ {
+ "children": [
+ {
+ "name": "OTROS"
+ }
+ ],
+ "name": "OTROS"
+ }
+ ],
+ "name": "ADECUACION E INSTALACION"
+ }
+ ],
+ "name": "OPERACIONALES DE ADMINISTRACION"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "DONACIONES"
+ },
+ {
+ "name": "AMORTIZACION DE BIENES ENTREGADOS EN COMODATO"
+ },
+ {
+ "name": "CONSTITUCION DE GARANTIAS"
+ },
+ {
+ "name": "DEMANDAS LABORALES"
+ },
+ {
+ "name": "INDEMNIZACIONES"
+ },
+ {
+ "name": "DEMANDAS POR INCUMPLIMIENTO DE CONTRATOS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "children": [
+ {
+ "name": "OTROS"
+ }
+ ],
+ "name": "OTROS"
+ },
+ {
+ "name": "MULTAS, SANCIONES Y LITIGIOS"
+ }
+ ],
+ "name": "GASTOS DIVERSOS"
+ },
+ {
+ "children": [
+ {
+ "name": "INTERESES"
+ },
+ {
+ "name": "DIFERENCIA EN CAMBIO"
+ },
+ {
+ "name": "GASTOS BANCARIOS"
+ },
+ {
+ "name": "COMISIONES"
+ },
+ {
+ "name": "DESCUENTOS COMERCIALES CONDICIONADOS"
+ },
+ {
+ "name": "REAJUSTE MONETARIO-UPAC (HOY UVR)"
+ },
+ {
+ "name": "GASTOS EN NEGOCIACION CERTIFICADOS DE CAMBIO"
+ },
+ {
+ "name": "GASTOS MANEJO Y EMISION DE BONOS"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "PRIMA AMORTIZADA"
+ }
+ ],
+ "name": "FINANCIEROS"
+ },
+ {
+ "children": [
+ {
+ "name": "COSTAS Y PROCESOS JUDICIALES"
+ },
+ {
+ "name": "IMPUESTOS ASUMIDOS"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "COSTOS Y GASTOS DE EJERCICIOS ANTERIORES"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "ACTIVIDADES CULTURALES Y CIVICAS"
+ }
+ ],
+ "name": "GASTOS EXTRAORDINARIOS"
+ },
+ {
+ "children": [
+ {
+ "name": "DE SOCIEDADES ANONIMAS Y/O ASIMILADAS"
+ },
+ {
+ "name": "DE SOCIEDADES LIMITADAS Y/O ASIMILADAS"
+ }
+ ],
+ "name": "PERDIDAS METODO DE PARTICIPACION"
+ },
+ {
+ "children": [
+ {
+ "name": "VENTA DE OTROS ACTIVOS"
+ },
+ {
+ "name": "VENTA DE INTANGIBLES"
+ },
+ {
+ "name": "PERDIDAS POR SINIESTROS"
+ },
+ {
+ "name": "VENTA DE PROPIEDADES, PLANTA Y EQUIPO"
+ },
+ {
+ "name": "VENTA DE CARTERA"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "VENTA DE INVERSIONES"
+ },
+ {
+ "name": "RETIRO DE PROPIEDADES, PLANTA Y EQUIPO"
+ },
+ {
+ "name": "RETIRO DE OTROS ACTIVOS"
+ }
+ ],
+ "name": "PERDIDA EN VENTA Y RETIRO DE BIENES"
+ }
+ ],
+ "name": "NO OPERACIONALES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "IMPUESTO DE RENTA Y COMPLEMENTARIOS"
+ }
+ ],
+ "name": "IMPUESTO DE RENTA Y COMPLEMENTARIOS"
+ }
+ ],
+ "name": "IMPUESTO DE RENTA Y COMPLEMENTARIOS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "GANANCIAS Y PERDIDAS"
+ }
+ ],
+ "name": "GANANCIAS Y PERDIDAS"
+ }
+ ],
+ "name": "GANANCIAS Y PERDIDAS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "AMORTIZACION CALCULO ACTUARIAL PENSIONES DE JUBILACION"
+ },
+ {
+ "name": "CESANTIAS"
+ },
+ {
+ "name": "JORNALES"
+ },
+ {
+ "name": "INCAPACIDADES"
+ },
+ {
+ "name": "AUXILIO DE TRANSPORTE"
+ },
+ {
+ "name": "VIATICOS"
+ },
+ {
+ "name": "HORAS EXTRAS Y RECARGOS"
+ },
+ {
+ "name": "COMISIONES"
+ },
+ {
+ "name": "VACACIONES"
+ },
+ {
+ "name": "INTERESES SOBRE CESANTIAS"
+ },
+ {
+ "name": "PRIMA DE SERVICIOS"
+ },
+ {
+ "name": "AUXILIOS"
+ },
+ {
+ "name": "PRIMAS EXTRALEGALES"
+ },
+ {
+ "name": "AMORTIZACION TITULOS PENSIONALES"
+ },
+ {
+ "name": "PENSIONES DE JUBILACION"
+ },
+ {
+ "name": "SEGUROS"
+ },
+ {
+ "name": "CUOTAS PARTES PENSIONES DE JUBILACION"
+ },
+ {
+ "name": "DOTACION Y SUMINISTRO A TRABAJADORES"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "AMORTIZACION BONOS PENSIONALES"
+ },
+ {
+ "name": "INDEMNIZACIONES LABORALES"
+ },
+ {
+ "name": "CAPACITACION AL PERSONAL"
+ },
+ {
+ "name": "GASTOS DEPORTIVOS Y DE RECREACION"
+ },
+ {
+ "name": "APORTES A ENTIDADES PROMOTORAS DE SALUD, EPS"
+ },
+ {
+ "name": "APORTES A ADMINISTRADORAS DE RIESGOS PROFESIONALES, ARP"
+ },
+ {
+ "name": "APORTES SINDICALES"
+ },
+ {
+ "name": "GASTOS MEDICOS Y DROGAS"
+ },
+ {
+ "name": "BONIFICACIONES"
+ },
+ {
+ "name": "APORTES ICBF"
+ },
+ {
+ "name": "APORTES CAJAS DE COMPENSACION FAMILIAR"
+ },
+ {
+ "name": "SENA"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "APORTES A FONDOS DE PENSIONES Y/O CESANTIAS"
+ },
+ {
+ "name": "SALARIO INTEGRAL"
+ },
+ {
+ "name": "SUELDOS"
+ }
+ ],
+ "name": "GASTOS DE PERSONAL"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "DEUDORES"
+ },
+ {
+ "name": "INVENTARIOS"
+ },
+ {
+ "name": "INVERSIONES"
+ },
+ {
+ "name": "OTROS ACTIVOS"
+ },
+ {
+ "name": "PROPIEDADES, PLANTA Y EQUIPO"
+ }
+ ],
+ "name": "PROVISIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "ESTAMPILLAS"
+ },
+ {
+ "name": "MICROFILMACION"
+ },
+ {
+ "name": "LIBROS, SUSCRIPCIONES, PERIODICOS Y REVISTAS"
+ },
+ {
+ "name": "ENVASES Y EMPAQUES"
+ },
+ {
+ "name": "TAXIS Y BUSES"
+ },
+ {
+ "name": "POLVORA Y SIMILARES"
+ },
+ {
+ "name": "INDEMNIZACION POR DANOS A TERCEROS"
+ },
+ {
+ "name": "CASINO Y RESTAURANTE"
+ },
+ {
+ "name": "PARQUEADEROS"
+ },
+ {
+ "name": "MUSICA AMBIENTAL"
+ },
+ {
+ "name": "COMBUSTIBLES Y LUBRICANTES"
+ },
+ {
+ "name": "COMISIONES"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "children": [
+ {
+ "name": "Otros Gastos"
+ }
+ ],
+ "name": "OTROS"
+ },
+ {
+ "name": "ELEMENTOS DE ASEO Y CAFETERIA"
+ },
+ {
+ "name": "GASTOS DE REPRESENTACION Y RELACIONES PUBLICAS"
+ },
+ {
+ "name": "UTILES, PAPELERIA Y FOTOCOPIAS"
+ }
+ ],
+ "name": "DIVERSOS"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "FINANCIEROS-REAJUSTE DEL SISTEMA"
+ },
+ {
+ "children": [
+ {
+ "name": "DE SOCIEDADES LIMITADAS Y/O ASIMILADAS"
+ },
+ {
+ "name": "DE SOCIEDADES ANONIMAS Y/O ASIMILADAS"
+ }
+ ],
+ "name": "PERDIDAS METODO DE PARTICIPACION"
+ },
+ {
+ "children": [
+ {
+ "name": "FLOTA Y EQUIPO AEREO"
+ },
+ {
+ "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+ },
+ {
+ "name": "EQUIPO DE OFICINA"
+ },
+ {
+ "name": "ENVASES Y EMPAQUES"
+ },
+ {
+ "name": "ARMAMENTO DE VIGILANCIA"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
+ },
+ {
+ "name": "EQUIPO MEDICO-CIENTIFICO"
+ },
+ {
+ "name": "FLOTA Y EQUIPO FERREO"
+ },
+ {
+ "name": "MAQUINARIA Y EQUIPO"
+ },
+ {
+ "name": "CONSTRUCCIONES Y EDIFICACIONES"
+ },
+ {
+ "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+ },
+ {
+ "name": "EQUIPO DE HOTELES Y RESTAURANTES"
+ },
+ {
+ "name": "ACUEDUCTOS, PLANTAS Y REDES"
+ }
+ ],
+ "name": "DEPRECIACIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "SUSTRACCION Y HURTO"
+ },
+ {
+ "name": "CUMPLIMIENTO"
+ },
+ {
+ "name": "VUELO"
+ },
+ {
+ "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+ },
+ {
+ "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+ },
+ {
+ "name": "TERREMOTO"
+ },
+ {
+ "name": "LUCRO CESANTE"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "ROTURA DE MAQUINARIA"
+ },
+ {
+ "name": "CORRIENTE DEBIL"
+ },
+ {
+ "name": "FLOTA Y EQUIPO AEREO"
+ },
+ {
+ "name": "FLOTA Y EQUIPO FERREO"
+ },
+ {
+ "name": "RESPONSABILIDAD CIVIL Y EXTRACONTRACTUAL"
+ },
+ {
+ "name": "OBLIGATORIO ACCIDENTE DE TRANSITO"
+ },
+ {
+ "name": "VIDA COLECTIVA"
+ },
+ {
+ "name": "INCENDIO"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "MANEJO"
+ }
+ ],
+ "name": "SEGUROS"
+ },
+ {
+ "children": [
+ {
+ "name": "OTRAS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "VIAS DE COMUNICACION"
+ },
+ {
+ "name": "INTANGIBLES"
+ },
+ {
+ "name": "CARGOS DIFERIDOS"
+ }
+ ],
+ "name": "AMORTIZACIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "NOTARIALES"
+ },
+ {
+ "name": "REGISTRO MERCANTIL"
+ },
+ {
+ "name": "TRAMITES Y LICENCIAS"
+ },
+ {
+ "name": "ADUANEROS"
+ },
+ {
+ "name": "CONSULARES"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "GASTOS LEGALES"
+ },
+ {
+ "children": [
+ {
+ "name": "ARMAMENTO DE VIGILANCIA"
+ },
+ {
+ "name": "ACUEDUCTOS, PLANTAS Y REDES"
+ },
+ {
+ "name": "TERRENOS"
+ },
+ {
+ "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+ },
+ {
+ "name": "MAQUINARIA Y EQUIPO"
+ },
+ {
+ "name": "CONSTRUCCIONES Y EDIFICACIONES"
+ },
+ {
+ "name": "EQUIPO DE OFICINA"
+ },
+ {
+ "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
+ },
+ {
+ "name": "EQUIPO DE HOTELES Y RESTAURANTES"
+ },
+ {
+ "name": "EQUIPO MEDICO-CIENTIFICO"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "VIAS DE COMUNICACION"
+ },
+ {
+ "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+ },
+ {
+ "name": "FLOTA Y EQUIPO AEREO"
+ },
+ {
+ "name": "FLOTA Y EQUIPO FERREO"
+ }
+ ],
+ "name": "MANTENIMIENTO Y REPARACIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "PUBLICIDAD, PROPAGANDA Y PROMOCION"
+ },
+ {
+ "name": "GAS"
+ },
+ {
+ "name": "TRANSPORTE, FLETES Y ACARREOS"
+ },
+ {
+ "name": "ASEO Y VIGILANCIA"
+ },
+ {
+ "name": "FAX Y TELEX"
+ },
+ {
+ "name": "CORREO, PORTES Y TELEGRAMAS"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "ENERGIA ELECTRICA"
+ },
+ {
+ "name": "TELEFONO"
+ },
+ {
+ "name": "PROCESAMIENTO ELECTRONICO DE DATOS"
+ },
+ {
+ "name": "ACUEDUCTO Y ALCANTARILLADO"
+ },
+ {
+ "name": "ASISTENCIA TECNICA"
+ },
+ {
+ "name": "TEMPORALES"
+ }
+ ],
+ "name": "SERVICIOS"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "CONTRIBUCIONES"
+ },
+ {
+ "name": "AFILIACIONES Y SOSTENIMIENTO"
+ }
+ ],
+ "name": "CONTRIBUCIONES Y AFILIACIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "EQUIPO MEDICO-CIENTIFICO"
+ },
+ {
+ "name": "EQUIPO DE HOTELES Y RESTAURANTES"
+ },
+ {
+ "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+ },
+ {
+ "name": "EQUIPO DE OFICINA"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "SEMOVIENTES"
+ },
+ {
+ "name": "FLOTA Y EQUIPO AEREO"
+ },
+ {
+ "name": "FLOTA Y EQUIPO FERREO"
+ },
+ {
+ "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
+ },
+ {
+ "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+ },
+ {
+ "name": "TERRENOS"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "ACUEDUCTOS, PLANTAS Y REDES"
+ },
+ {
+ "name": "AERODROMOS"
+ },
+ {
+ "name": "MAQUINARIA Y EQUIPO"
+ },
+ {
+ "name": "CONSTRUCCIONES Y EDIFICACIONES"
+ }
+ ],
+ "name": "ARRENDAMIENTOS"
+ },
+ {
+ "children": [
+ {
+ "name": "ASESORIA JURIDICA"
+ },
+ {
+ "name": "AVALUOS"
+ },
+ {
+ "name": "ASESORIA TECNICA"
+ },
+ {
+ "name": "ASESORIA FINANCIERA"
+ },
+ {
+ "name": "JUNTA DIRECTIVA"
+ },
+ {
+ "name": "AUDITORIA EXTERNA"
+ },
+ {
+ "name": "REVISORIA FISCAL"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "OTROS"
+ }
+ ],
+ "name": "HONORARIOS"
+ },
+ {
+ "children": [
+ {
+ "name": "IVA DESCONTABLE"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "CUOTAS DE FOMENTO"
+ },
+ {
+ "name": "DE TIMBRES"
+ },
+ {
+ "name": "LICORES"
+ },
+ {
+ "name": "DE VEHICULOS"
+ },
+ {
+ "name": "DE ESPECTACULOS PUBLICOS"
+ },
+ {
+ "name": "CERVEZAS"
+ },
+ {
+ "name": "CIGARRILLOS"
+ },
+ {
+ "name": "A LA PROPIEDAD RAIZ"
+ },
+ {
+ "name": "INDUSTRIA Y COMERCIO"
+ },
+ {
+ "name": "DE TURISMO"
+ },
+ {
+ "name": "TASA POR UTILIZACION DE PUERTOS"
+ },
+ {
+ "name": "DE VALORIZACION"
+ },
+ {
+ "name": "DERECHOS SOBRE INSTRUMENTOS PUBLICOS"
+ }
+ ],
+ "name": "IMPUESTOS"
+ },
+ {
+ "children": [
+ {
+ "name": "PASAJES TERRESTRES"
+ },
+ {
+ "name": "PASAJES FERREOS"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "ALOJAMIENTO Y MANUTENCION"
+ },
+ {
+ "name": "PASAJES FLUVIALES Y/O MARITIMOS"
+ },
+ {
+ "name": "PASAJES AEREOS"
+ }
+ ],
+ "name": "GASTOS DE VIAJE"
+ },
+ {
+ "children": [
+ {
+ "name": "ARREGLOS ORNAMENTALES"
+ },
+ {
+ "name": "REPARACIONES LOCATIVAS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "INSTALACIONES ELECTRICAS"
+ },
+ {
+ "name": "OTROS"
+ }
+ ],
+ "name": "ADECUACION E INSTALACION"
+ }
+ ],
+ "name": "OPERACIONALES DE VENTAS"
+ }
+ ],
+ "name": "GASTOS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "VALOR TITULOS PENSIONALES"
+ },
+ {
+ "name": "TITULOS PENSIONALES POR AMORTIZAR (DB)"
+ },
+ {
+ "name": "INTERESES CAUSADOS SOBRE TITULOS PENSIONALES"
+ }
+ ],
+ "name": "TITULOS PENSIONALES"
+ },
+ {
+ "name": "PAPELES COMERCIALES"
+ },
+ {
+ "name": "BONOS OBLIGATORIAMENTE CONVERTIBLES EN ACCIONES"
+ },
+ {
+ "name": "BONOS EN CIRCULACION"
+ },
+ {
+ "children": [
+ {
+ "name": "BONOS PENSIONALES POR AMORTIZAR (DB)"
+ },
+ {
+ "name": "INTERESES CAUSADOS SOBRE BONOS PENSIONALES"
+ },
+ {
+ "name": "VALOR BONOS PENSIONALES"
+ }
+ ],
+ "name": "BONOS PENSIONALES"
+ }
+ ],
+ "name": "BONOS Y PAPELES COMERCIALES"
+ },
+ {
+ "children": [
+ {
+ "name": "CUENTAS DE OPERACION CONJUNTA"
+ },
+ {
+ "children": [
+ {
+ "name": "PARA ESTABILIDAD DE OBRA"
+ },
+ {
+ "name": "GARANTIA CUMPLIMIENTO DE CONTRATOS"
+ },
+ {
+ "name": "CUMPLIMIENTO OBLIGACIONES LABORALES"
+ }
+ ],
+ "name": "RETENCIONES A TERCEROS SOBRE CONTRATOS"
+ },
+ {
+ "children": [
+ {
+ "name": "DEPOSITOS JUDICIALES"
+ },
+ {
+ "name": "INDEMNIZACIONES"
+ }
+ ],
+ "name": "EMBARGOS JUDICIALES"
+ },
+ {
+ "children": [
+ {
+ "name": "CUOTAS NETAS"
+ },
+ {
+ "name": "GRUPOS EN FORMACION"
+ }
+ ],
+ "name": "ACREEDORES DEL SISTEMA"
+ },
+ {
+ "children": [
+ {
+ "name": "SOBRE CONTRATOS"
+ },
+ {
+ "name": "PARA OBRAS EN PROCESO"
+ },
+ {
+ "name": "DE CLIENTES"
+ },
+ {
+ "name": "OTROS"
+ }
+ ],
+ "name": "ANTICIPOS Y AVANCES RECIBIDOS"
+ },
+ {
+ "children": [
+ {
+ "name": "FONDO DE RESERVA"
+ },
+ {
+ "name": "PARA GARANTIA DE CONTRATOS"
+ },
+ {
+ "name": "DE LICITACIONES"
+ },
+ {
+ "name": "PARA GARANTIA EN LA PRESTACION DE SERVICIOS"
+ },
+ {
+ "name": "PARA FUTURO PAGO DE CUOTAS O DERECHOS SOCIALES"
+ },
+ {
+ "name": "PARA FUTURA SUSCRIPCION DE ACCIONES"
+ },
+ {
+ "name": "DE MANEJO DE BIENES"
+ },
+ {
+ "name": "OTROS"
+ }
+ ],
+ "name": "DEPOSITOS RECIBIDOS"
+ },
+ {
+ "children": [
+ {
+ "name": "VENTA POR CUENTA DE TERCEROS"
+ },
+ {
+ "name": "VALORES RECIBIDOS PARA TERCEROS"
+ }
+ ],
+ "name": "INGRESOS RECIBIDOS PARA TERCEROS"
+ },
+ {
+ "name": "CUENTAS EN PARTICIPACION"
+ },
+ {
+ "children": [
+ {
+ "name": "PRESTAMOS DE PRODUCTOS"
+ },
+ {
+ "name": "PROGRAMA DE EXTENSION AGROPECUARIA"
+ },
+ {
+ "name": "REEMBOLSO DE COSTOS EXPLORATORIOS"
+ }
+ ],
+ "name": "DIVERSOS"
+ }
+ ],
+ "name": "OTROS PASIVOS"
+ },
+ {
+ "children": [
+ {
+ "name": "COMPROMISOS DE RECOMPRA DE CARTERA NEGOCIADA"
+ },
+ {
+ "children": [
+ {
+ "name": "GOBIERNO NACIONAL"
+ },
+ {
+ "name": "ENTIDADES OFICIALES"
+ }
+ ],
+ "name": "OBLIGACIONES GUBERNAMENTALES"
+ },
+ {
+ "children": [
+ {
+ "name": "CONTRATOS DE ARRENDAMIENTO FINANCIERO (LEASING)"
+ },
+ {
+ "name": "CARTAS DE CREDITO"
+ },
+ {
+ "name": "ACEPTACIONES FINANCIERAS"
+ },
+ {
+ "name": "PAGARES"
+ }
+ ],
+ "name": "CORPORACIONES FINANCIERAS"
+ },
+ {
+ "children": [
+ {
+ "name": "SOBREGIROS"
+ },
+ {
+ "name": "CARTAS DE CREDITO"
+ },
+ {
+ "name": "PAGARES"
+ },
+ {
+ "name": "ACEPTACIONES BANCARIAS"
+ }
+ ],
+ "name": "BANCOS DEL EXTERIOR"
+ },
+ {
+ "children": [
+ {
+ "name": "CARTAS DE CREDITO"
+ },
+ {
+ "name": "SOBREGIROS"
+ },
+ {
+ "children": [
+ {
+ "name": "BANCOLOMBIA MORATO"
+ }
+ ],
+ "name": "PAGARES"
+ },
+ {
+ "name": "ACEPTACIONES BANCARIAS"
+ }
+ ],
+ "name": "BANCOS NACIONALES"
+ },
+ {
+ "name": "ENTIDADES FINANCIERAS DEL EXTERIOR"
+ },
+ {
+ "children": [
+ {
+ "name": "BONOS"
+ },
+ {
+ "name": "CUOTAS O PARTES DE INTERES SOCIAL"
+ },
+ {
+ "name": "ACCIONES"
+ },
+ {
+ "name": "CERTIFICADOS"
+ },
+ {
+ "name": "CEDULAS"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "PAPELES COMERCIALES"
+ },
+ {
+ "name": "TITULOS"
+ },
+ {
+ "name": "ACEPTACIONES BANCARIAS O FINANCIERAS"
+ }
+ ],
+ "name": "COMPROMISOS DE RECOMPRA DE INVERSIONES NEGOCIADAS"
+ },
+ {
+ "children": [
+ {
+ "name": "SOBREGIROS"
+ },
+ {
+ "name": "PAGARES"
+ },
+ {
+ "name": "HIPOTECARIAS"
+ }
+ ],
+ "name": "CORPORACIONES DE AHORRO Y VIVIENDA"
+ },
+ {
+ "children": [
+ {
+ "name": "PAGARES"
+ },
+ {
+ "name": "ACEPTACIONES FINANCIERAS"
+ },
+ {
+ "name": "CONTRATOS DE ARRENDAMIENTO FINANCIERO (LEASING)"
+ }
+ ],
+ "name": "COMPANIAS DE FINANCIAMIENTO COMERCIAL"
+ },
+ {
+ "children": [
+ {
+ "name": "DIRECTORES"
+ },
+ {
+ "name": "SOCIOS O ACCIONISTAS"
+ },
+ {
+ "name": "FONDOS Y COOPERATIVAS"
+ },
+ {
+ "name": "CASA MATRIZ"
+ },
+ {
+ "name": "COMPANIAS VINCULADAS"
+ },
+ {
+ "children": [
+ {
+ "name": "PARTICULARES"
+ }
+ ],
+ "name": "PARTICULARES"
+ },
+ {
+ "name": "OTRAS"
+ }
+ ],
+ "name": "OTRAS OBLIGACIONES"
+ }
+ ],
+ "name": "OBLIGACIONES FINANCIERAS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "APORTES A ADMINISTRADORAS DE RIESGOS PROFESIONALES, ARP"
+ },
+ {
+ "name": "SINDICATOS"
+ },
+ {
+ "name": "APORTES AL ICBF, SENA Y CAJAS DE COMPENSACION"
+ },
+ {
+ "name": "EMBARGOS JUDICIALES"
+ },
+ {
+ "name": "APORTES AL FIC"
+ },
+ {
+ "name": "LIBRANZAS"
+ },
+ {
+ "name": "FONDOS"
+ },
+ {
+ "name": "COOPERATIVAS"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "APORTES A ENTIDADES PROMOTORAS DE SALUD, EPS"
+ }
+ ],
+ "name": "RETENCIONES Y APORTES DE NOMINA"
+ },
+ {
+ "name": "CUOTAS POR DEVOLVER"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "IMPUESTO DE INDUSTRIA Y COMERCIO RETENIDO"
+ }
+ ],
+ "name": "IMPUESTO DE INDUSTRIA Y COMERCIO RETENIDO"
+ }
+ ],
+ "name": "IMPUESTO DE INDUSTRIA Y COMERCIO RETENIDO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "LIGINA MARINA CANELON CASTELLANOS"
+ }
+ ],
+ "name": "DIVIDENDOS"
+ },
+ {
+ "name": "PARTICIPACIONES"
+ }
+ ],
+ "name": "DIVIDENDOS O PARTICIPACIONES POR PAGAR"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "IMPUESTO A LAS VENTAS RETENIDO"
+ }
+ ],
+ "name": "IMPUESTO A LAS VENTAS RETENIDO"
+ }
+ ],
+ "name": "IMPUESTO A LAS VENTAS RETENIDO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "SALARIOS Y PAGOS LABORALES"
+ }
+ ],
+ "name": "SALARIOS Y PAGOS LABORALES"
+ },
+ {
+ "name": "DIVIDENDOS Y/O PARTICIPACIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "RETEFTE HONORARIOS 10%"
+ },
+ {
+ "name": "RETEFTE HONORARIOS 11%"
+ }
+ ],
+ "name": "HONORARIOS"
+ },
+ {
+ "name": "POR IMPUESTO DE TIMBRE"
+ },
+ {
+ "name": "ENAJENACION PROPIEDADES PLANTA Y EQUIPO, PERSONAS NATURALES"
+ },
+ {
+ "name": "AUTORRETENCIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "OTRAS RETENCIONES Y PATRIMONIO"
+ }
+ ],
+ "name": "OTRAS RETENCIONES Y PATRIMONIO"
+ },
+ {
+ "children": [
+ {
+ "name": "COMPRAS GRAL"
+ }
+ ],
+ "name": "COMPRAS"
+ },
+ {
+ "name": "LOTERIAS, RIFAS, APUESTAS Y SIMILARES"
+ },
+ {
+ "name": "POR INGRESOS OBTENIDOS EN EL EXTERIOR"
+ },
+ {
+ "name": "POR PAGOS AL EXTERIOR"
+ },
+ {
+ "children": [
+ {
+ "name": "PAGO DIAN RETENCIONES"
+ }
+ ],
+ "name": "PAGO DIAN RETENCIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "COMISIONES"
+ }
+ ],
+ "name": "COMISIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "DE HOTEL, RESTAURANTE Y HOSPEDAJE"
+ },
+ {
+ "name": "TRANSPORTE DE PASAJEROS TERRESTRE"
+ },
+ {
+ "name": "ASEO Y/O VIGILANCIA"
+ },
+ {
+ "name": "SERVICIOS TEMPORALES"
+ },
+ {
+ "name": "TRANSPORTE DE CARGA"
+ },
+ {
+ "name": "SERVICIOS GRAL DECLARANTES"
+ },
+ {
+ "name": "SERVICIOS GRAL NO DECLARANTES"
+ }
+ ],
+ "name": "SERVICIOS"
+ },
+ {
+ "children": [
+ {
+ "name": "ARRENDAMIENTOS BIENES INMUEBLES"
+ }
+ ],
+ "name": "ARRENDAMIENTOS"
+ },
+ {
+ "name": "RENDIMIENTOS FINANCIEROS"
+ }
+ ],
+ "name": "RETENCION EN LA FUENTE"
+ },
+ {
+ "name": "DEUDAS CON DIRECTORES"
+ },
+ {
+ "children": [
+ {
+ "name": "SOCIOS"
+ },
+ {
+ "name": "ACCIONISTAS"
+ }
+ ],
+ "name": "DEUDAS CON ACCIONISTAS O SOCIOS"
+ },
+ {
+ "name": "REGALIAS POR PAGAR"
+ },
+ {
+ "name": "INSTALAMENTOS POR PAGAR"
+ },
+ {
+ "name": "ACREEDORES OFICIALES"
+ },
+ {
+ "children": [
+ {
+ "name": "TRANSPORTES, FLETES Y ACARREOS"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "SERVICIOS TECNICOS"
+ },
+ {
+ "name": "SERVICIOS DE MANTENIMIENTO"
+ },
+ {
+ "name": "COMISIONES"
+ },
+ {
+ "name": "HONORARIOS"
+ },
+ {
+ "name": "LIBROS, SUSCRIPCIONES, PERIODICOS Y REVISTAS"
+ },
+ {
+ "name": "GASTOS LEGALES"
+ },
+ {
+ "name": "GASTOS FINANCIEROS"
+ },
+ {
+ "name": "SERVICIOS ADUANEROS"
+ },
+ {
+ "name": "GASTOS DE REPRESENTACION Y RELACIONES PUBLICAS"
+ },
+ {
+ "name": "GASTOS DE VIAJE"
+ },
+ {
+ "name": "SERVICIOS PUBLICOS"
+ },
+ {
+ "name": "SEGUROS"
+ },
+ {
+ "name": "ARRENDAMIENTOS"
+ }
+ ],
+ "name": "COSTOS Y GASTOS POR PAGAR"
+ },
+ {
+ "name": "ORDENES DE COMPRA POR UTILIZAR"
+ },
+ {
+ "name": "A CONTRATISTAS"
+ },
+ {
+ "children": [
+ {
+ "name": "DONACIONES ASIGNADAS POR PAGAR"
+ },
+ {
+ "name": "FONDO DE PERSEVERANCIA"
+ },
+ {
+ "name": "REINTEGROS POR PAGAR"
+ },
+ {
+ "name": "COMISIONISTAS DE BOLSAS"
+ },
+ {
+ "name": "SOCIEDAD ADMINISTRADORA-FONDOS DE INVERSION"
+ },
+ {
+ "name": "FONDOS DE CESANTIAS Y/O PENSIONES"
+ },
+ {
+ "name": "DEPOSITARIOS"
+ },
+ {
+ "children": [
+ {
+ "name": "Generica a Pagarr"
+ }
+ ],
+ "name": "OTROS"
+ }
+ ],
+ "name": "ACREEDORES VARIOS"
+ },
+ {
+ "name": "A CASA MATRIZ"
+ },
+ {
+ "name": "A COMPANIAS VINCULADAS"
+ },
+ {
+ "name": "CUENTAS CORRIENTES COMERCIALES"
+ }
+ ],
+ "name": "CUENTAS POR PAGAR"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "PROVEEDORES NACIONALES CXP"
+ }
+ ],
+ "name": "PROVEEDORES NACIONALES CXP"
+ }
+ ],
+ "name": "NACIONALES"
+ },
+ {
+ "name": "CUENTAS CORRIENTES COMERCIALES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "PROVEEDORES EXTRANJEROS CXP"
+ }
+ ],
+ "name": "PROVEEDORES EXTRANJEROS CXP"
+ }
+ ],
+ "name": "DEL EXTERIOR"
+ },
+ {
+ "name": "CASA MATRIZ"
+ },
+ {
+ "name": "COMPANIAS VINCULADAS"
+ }
+ ],
+ "name": "PROVEEDORES"
+ },
+ {
+ "children": [
+ {
+ "name": "INDEMNIZACIONES LABORALES"
+ },
+ {
+ "children": [
+ {
+ "name": "LEY LABORAL ANTERIOR"
+ },
+ {
+ "name": "LEY 50 DE 1990 Y NORMAS POSTERIORES"
+ }
+ ],
+ "name": "CESANTIAS CONSOLIDADAS"
+ },
+ {
+ "name": "INTERESES SOBRE CESANTIAS"
+ },
+ {
+ "name": "SALARIOS POR PAGAR"
+ },
+ {
+ "name": "CUOTAS PARTES PENSIONES DE JUBILACION"
+ },
+ {
+ "name": "PENSIONES POR PAGAR"
+ },
+ {
+ "children": [
+ {
+ "name": "OTRAS"
+ },
+ {
+ "name": "BONIFICACIONES"
+ },
+ {
+ "name": "SEGUROS"
+ },
+ {
+ "name": "PRIMAS"
+ },
+ {
+ "name": "AUXILIOS"
+ },
+ {
+ "name": "DOTACION Y SUMINISTRO A TRABAJADORES"
+ }
+ ],
+ "name": "PRESTACIONES EXTRALEGALES"
+ },
+ {
+ "name": "PRIMA DE SERVICIOS"
+ },
+ {
+ "name": "VACACIONES CONSOLIDADAS"
+ }
+ ],
+ "name": "OBLIGACIONES LABORALES"
+ },
+ {
+ "children": [
+ {
+ "name": "DE TURISMO"
+ },
+ {
+ "children": [
+ {
+ "name": "VIGENCIA FISCAL CORRIENTE"
+ },
+ {
+ "name": "VIGENCIAS FISCALES ANTERIORES"
+ }
+ ],
+ "name": "DE VALORIZACION"
+ },
+ {
+ "name": "DERECHOS SOBRE INSTRUMENTOS PUBLICOS"
+ },
+ {
+ "children": [
+ {
+ "name": "VIGENCIAS FISCALES ANTERIORES"
+ },
+ {
+ "name": "VIGENCIA FISCAL CORRIENTE"
+ }
+ ],
+ "name": "DE VEHICULOS"
+ },
+ {
+ "name": "TASA POR UTILIZACION DE PUERTOS"
+ },
+ {
+ "children": [
+ {
+ "name": "VIGENCIA FISCAL CORRIENTE"
+ },
+ {
+ "name": "VIGENCIAS FISCALES ANTERIORES"
+ }
+ ],
+ "name": "DE RENTA Y COMPLEMENTARIOS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "IVA RETENIDO"
+ }
+ ],
+ "name": "IVA RETENIDO"
+ },
+ {
+ "children": [
+ {
+ "name": "IVA DESCONTABLE"
+ }
+ ],
+ "name": "IVA DESCONTABLE"
+ },
+ {
+ "children": [
+ {
+ "name": "PAGOS DIAN"
+ }
+ ],
+ "name": "PAGOS DIAN"
+ },
+ {
+ "children": [
+ {
+ "name": "IVA GENERADO"
+ }
+ ],
+ "name": "IVA GENERADO"
+ }
+ ],
+ "name": "IMPUESTO SOBRE LAS VENTAS POR PAGAR"
+ },
+ {
+ "children": [
+ {
+ "name": "VIGENCIAS FISCALES ANTERIORES"
+ },
+ {
+ "children": [
+ {
+ "name": "PAGOS SECRETARIA DE HACIENDA DISTRITAL"
+ },
+ {
+ "name": "IMPUESTO GENERADO"
+ },
+ {
+ "name": "IMPUESTOS DESCOTABLES"
+ },
+ {
+ "name": "IMPUESTOS RETENIDOS"
+ }
+ ],
+ "name": "VIGENCIA FISCAL CORRIENTE"
+ }
+ ],
+ "name": "DE INDUSTRIA Y COMERCIO"
+ },
+ {
+ "children": [
+ {
+ "name": "DE LICORES"
+ },
+ {
+ "name": "DE CIGARRILLOS"
+ },
+ {
+ "name": "DE CERVEZAS"
+ }
+ ],
+ "name": "DE LICORES, CERVEZAS Y CIGARRILLOS"
+ },
+ {
+ "name": "AL SACRIFICIO DE GANADO"
+ },
+ {
+ "name": "A LA PROPIEDAD RAIZ"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "CUOTAS DE FOMENTO"
+ },
+ {
+ "name": "AL AZAR Y JUEGOS"
+ },
+ {
+ "name": "GRAVAMENES Y REGALIAS POR UTILIZACION DEL SUELO"
+ },
+ {
+ "children": [
+ {
+ "name": "DE HIDROCARBUROS"
+ },
+ {
+ "name": "DE MINAS"
+ }
+ ],
+ "name": "DE HIDROCARBUROS Y MINAS"
+ },
+ {
+ "name": "DE ESPECTACULOS PUBLICOS"
+ },
+ {
+ "name": "REGALIAS E IMPUESTOS A LA PEQUENA Y MEDIANA MINERIA"
+ },
+ {
+ "name": "A LAS EXPORTACIONES CAFETERAS"
+ },
+ {
+ "name": "A LAS IMPORTACIONES"
+ }
+ ],
+ "name": "IMPUESTOS, GRAVAMENES Y TASAS"
+ },
+ {
+ "children": [
+ {
+ "name": "CREDITO POR CORRECCION MONETARIA DIFERIDA"
+ },
+ {
+ "name": "UTILIDAD DIFERIDA EN VENTAS A PLAZOS"
+ },
+ {
+ "children": [
+ {
+ "name": "REAJUSTE DEL SISTEMA"
+ }
+ ],
+ "name": "ABONOS DIFERIDOS"
+ },
+ {
+ "children": [
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "MERCANCIA EN TRANSITO YA VENDIDA"
+ },
+ {
+ "name": "MATRICULAS Y PENSIONES"
+ },
+ {
+ "name": "CUOTAS DE ADMINISTRACION"
+ },
+ {
+ "name": "INTERESES"
+ },
+ {
+ "name": "ARRENDAMIENTOS"
+ },
+ {
+ "name": "COMISIONES"
+ },
+ {
+ "name": "HONORARIOS"
+ },
+ {
+ "name": "SERVICIOS TECNICOS"
+ },
+ {
+ "name": "TRANSPORTES, FLETES Y ACARREOS"
+ },
+ {
+ "name": "DE SUSCRIPTORES"
+ }
+ ],
+ "name": "INGRESOS RECIBIDOS POR ANTICIPADO"
+ },
+ {
+ "children": [
+ {
+ "name": "DIVERSOS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "POR DEPRECIACION FLEXIBLE"
+ }
+ ],
+ "name": "IMPUESTOS DIFERIDOS"
+ }
+ ],
+ "name": "DIFERIDOS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "MATERIALES Y REPUESTOS"
+ },
+ {
+ "name": "REGALIAS"
+ },
+ {
+ "name": "GARANTIAS"
+ },
+ {
+ "name": "SERVICIOS PUBLICOS"
+ },
+ {
+ "name": "GASTOS DE VIAJE"
+ },
+ {
+ "name": "TRANSPORTES, FLETES Y ACARREOS"
+ },
+ {
+ "name": "SERVICIOS TECNICOS"
+ },
+ {
+ "name": "COMISIONES"
+ },
+ {
+ "name": "HONORARIOS"
+ },
+ {
+ "name": "INTERESES"
+ }
+ ],
+ "name": "PARA COSTOS Y GASTOS"
+ },
+ {
+ "children": [
+ {
+ "name": "OTRAS"
+ },
+ {
+ "name": "INTERESES SOBRE CESANTIAS"
+ },
+ {
+ "name": "VACACIONES"
+ },
+ {
+ "name": "CESANTIAS"
+ },
+ {
+ "name": "VIATICOS"
+ },
+ {
+ "name": "PRIMA DE SERVICIOS"
+ },
+ {
+ "name": "PRESTACIONES EXTRALEGALES"
+ }
+ ],
+ "name": "PARA OBLIGACIONES LABORALES"
+ },
+ {
+ "children": [
+ {
+ "name": "DE VEHICULOS"
+ },
+ {
+ "name": "DE HIDROCARBUROS Y MINAS"
+ },
+ {
+ "name": "DE INDUSTRIA Y COMERCIO"
+ },
+ {
+ "name": "TASA POR UTILIZACION DE PUERTOS"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "DE RENTA Y COMPLEMENTARIOS"
+ }
+ ],
+ "name": "PARA OBLIGACIONES FISCALES"
+ },
+ {
+ "children": [
+ {
+ "name": "ENERGIA ELECTRICA"
+ },
+ {
+ "name": "TELEFONOS"
+ },
+ {
+ "name": "ACUEDUCTO Y ALCANTARILLADO"
+ },
+ {
+ "name": "OTROS"
+ }
+ ],
+ "name": "PARA OBRAS DE URBANISMO"
+ },
+ {
+ "children": [
+ {
+ "name": "PENSIONES DE JUBILACION POR AMORTIZAR (DB)"
+ },
+ {
+ "name": "CALCULO ACTUARIAL PENSIONES DE JUBILACION"
+ }
+ ],
+ "name": "PENSIONES DE JUBILACION"
+ },
+ {
+ "children": [
+ {
+ "name": "EQUIPO MEDICO-CIENTIFICO"
+ },
+ {
+ "name": "EQUIPO DE HOTELES Y RESTAURANTES"
+ },
+ {
+ "name": "EQUIPO DE OFICINA"
+ },
+ {
+ "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
+ },
+ {
+ "name": "MAQUINARIA Y EQUIPO"
+ },
+ {
+ "name": "TERRENOS"
+ },
+ {
+ "name": "PLANTACIONES AGRICOLAS Y FORESTALES"
+ },
+ {
+ "name": "ARMAMENTO DE VIGILANCIA"
+ },
+ {
+ "name": "ACUEDUCTOS, PLANTAS Y REDES"
+ },
+ {
+ "name": "ENVASES Y EMPAQUES"
+ },
+ {
+ "name": "FLOTA Y EQUIPO AEREO"
+ },
+ {
+ "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+ },
+ {
+ "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+ },
+ {
+ "name": "CONSTRUCCIONES Y EDIFICACIONES"
+ },
+ {
+ "name": "FLOTA Y EQUIPO FERREO"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "VIAS DE COMUNICACION"
+ },
+ {
+ "name": "POZOS ARTESIANOS"
+ }
+ ],
+ "name": "PARA MANTENIMIENTO Y REPARACIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "ADMINISTRATIVOS"
+ },
+ {
+ "name": "MULTAS Y SANCIONES AUTORIDADES ADMINISTRATIVAS"
+ },
+ {
+ "name": "RECLAMOS"
+ },
+ {
+ "name": "INTERESES POR MULTAS Y SANCIONES"
+ },
+ {
+ "name": "LABORALES"
+ },
+ {
+ "name": "PENALES"
+ },
+ {
+ "name": "CIVILES"
+ },
+ {
+ "name": "OTRAS"
+ },
+ {
+ "name": "COMERCIALES"
+ }
+ ],
+ "name": "PARA CONTINGENCIAS"
+ },
+ {
+ "name": "PARA OBLIGACIONES DE GARANTIAS"
+ },
+ {
+ "children": [
+ {
+ "name": "PARA OPERACION"
+ },
+ {
+ "name": "PARA PROTECCION DE BIENES AGOTABLES"
+ },
+ {
+ "name": "PARA COMUNICACIONES"
+ },
+ {
+ "name": "PARA AJUSTES EN REDENCION DE UNIDADES"
+ },
+ {
+ "name": "AUTOSEGURO"
+ },
+ {
+ "name": "PARA PERDIDA EN TRANSPORTE"
+ },
+ {
+ "name": "PLANES Y PROGRAMAS DE REFORESTACION Y ELECTRIFICACION"
+ },
+ {
+ "name": "PARA BENEFICENCIA"
+ },
+ {
+ "name": "OTRAS"
+ }
+ ],
+ "name": "PROVISIONES DIVERSAS"
+ }
+ ],
+ "name": "PASIVOS ESTIMADOS Y PROVISIONES"
+ }
+ ],
+ "name": "PASIVO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "PERDIDA DEL EJERCICIO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "UTILIDAD DEL EJERCICIO"
+ }
+ ],
+ "name": "UTILIDAD DEL EJERCICIO"
+ }
+ ],
+ "name": "UTILIDAD DEL EJERCICIO"
+ }
+ ],
+ "name": "RESULTADOS DEL EJERCICIO"
+ },
+ {
+ "children": [
+ {
+ "name": "UTILIDADES ACUMULADAS"
+ },
+ {
+ "name": "PERDIDAS ACUMULADAS"
+ }
+ ],
+ "name": "RESULTADOS DE EJERCICIOS ANTERIORES"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION DECRETO 3019 DE 1989"
+ },
+ {
+ "name": "SANEAMIENTO FISCAL"
+ },
+ {
+ "children": [
+ {
+ "name": "SUPERAVIT METODO DE PARTICIPACION"
+ },
+ {
+ "name": "DE DIVIDENDOS Y PARTICIPACIONES DECRETADAS EN ACCIONES, CUOTAS O PARTES DE INTERES SOCIAL"
+ },
+ {
+ "name": "DE CAPITAL SOCIAL"
+ },
+ {
+ "name": "DE SUPERAVIT DE CAPITAL"
+ },
+ {
+ "name": "DE RESERVAS"
+ },
+ {
+ "name": "DE ACTIVOS EN PERIODO IMPRODUCTIVO"
+ },
+ {
+ "name": "DE RESULTADOS DE EJERCICIOS ANTERIORES"
+ },
+ {
+ "name": "DE SANEAMIENTO FISCAL"
+ },
+ {
+ "name": "DE AJUSTES DECRETO 3019 DE 1989"
+ }
+ ],
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "REVALORIZACION DEL PATRIMONIO"
+ },
+ {
+ "children": [
+ {
+ "name": "DIVIDENDOS DECRETADOS EN ACCIONES"
+ },
+ {
+ "name": "PARTICIPACIONES DECRETADAS EN CUOTAS O PARTES DE INTERES SOCIAL"
+ }
+ ],
+ "name": "DIVIDENDOS O PARTICIPACIONES DECRETADOS EN ACCIONES, CUOTAS O PARTES DE INTERES SOCIAL"
+ },
+ {
+ "children": [
+ {
+ "name": "CREDITO MERCANTIL"
+ },
+ {
+ "children": [
+ {
+ "name": "PRIMA EN COLOCACION DE ACCIONES"
+ },
+ {
+ "name": "PRIMA EN COLOCACION DE ACCIONES POR COBRAR (DB)"
+ },
+ {
+ "name": "PRIMA EN COLOCACION DE CUOTAS O PARTES DE INTERES SOCIAL"
+ }
+ ],
+ "name": "PRIMA EN COLOCACION DE ACCIONES, CUOTAS O PARTES DE INTERES SOCIAL"
+ },
+ {
+ "name": "KNOW HOW"
+ },
+ {
+ "children": [
+ {
+ "name": "DE ACCIONES"
+ },
+ {
+ "name": "DE CUOTAS O PARTES DE INTERES SOCIAL"
+ }
+ ],
+ "name": "SUPERAVIT METODO DE PARTICIPACION"
+ },
+ {
+ "children": [
+ {
+ "name": "EN INTANGIBLES"
+ },
+ {
+ "name": "EN DINERO"
+ },
+ {
+ "name": "EN VALORES MOBILIARIOS"
+ },
+ {
+ "name": "EN BIENES MUEBLES"
+ },
+ {
+ "name": "EN BIENES INMUEBLES"
+ }
+ ],
+ "name": "DONACIONES"
+ }
+ ],
+ "name": "SUPERAVIT DE CAPITAL"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "OTRAS"
+ },
+ {
+ "name": "RESERVA PARA READQUISICION DE CUOTAS O PARTES DE INTERES SOCIAL"
+ },
+ {
+ "name": "ACCIONES PROPIAS READQUIRIDAS (DB)"
+ },
+ {
+ "name": "RESERVA PARA READQUISICION DE ACCIONES"
+ },
+ {
+ "name": "RESERVAS POR DISPOSICIONES FISCALES"
+ },
+ {
+ "name": "CUOTAS O PARTES DE INTERES SOCIAL PROPIAS READQUIRIDAS (DB)"
+ },
+ {
+ "name": "RESERVA PARA REPOSICION DE SEMOVIENTES"
+ },
+ {
+ "name": "RESERVA LEY 4\u00aa DE 1980"
+ },
+ {
+ "name": "RESERVA LEY 7\u00aa DE 1990"
+ },
+ {
+ "name": "RESERVA PARA EXTENSION AGROPECUARIA"
+ },
+ {
+ "name": "RESERVA LEGAL"
+ }
+ ],
+ "name": "RESERVAS OBLIGATORIAS"
+ },
+ {
+ "children": [
+ {
+ "name": "PARA BENEFICENCIA Y CIVISMO"
+ },
+ {
+ "name": "PARA FUTURAS CAPITALIZACIONES"
+ },
+ {
+ "name": "PARA FUTUROS ENSANCHES"
+ },
+ {
+ "name": "PARA INVESTIGACIONES Y DESARROLLO"
+ },
+ {
+ "name": "PARA ADQUISICION O REPOSICION DE PROPIEDADES, PLANTA Y EQUIPO"
+ },
+ {
+ "name": "PARA FOMENTO ECONOMICO"
+ },
+ {
+ "name": "PARA CAPITAL DE TRABAJO"
+ },
+ {
+ "name": "A DISPOSICION DEL MAXIMO ORGANO SOCIAL"
+ },
+ {
+ "name": "PARA ESTABILIZACION DE RENDIMIENTOS"
+ },
+ {
+ "name": "OTRAS"
+ }
+ ],
+ "name": "RESERVAS OCASIONALES"
+ },
+ {
+ "children": [
+ {
+ "name": "OTRAS"
+ },
+ {
+ "name": "PARA REPOSICION DE ACTIVOS"
+ },
+ {
+ "name": "PARA FUTUROS ENSANCHES"
+ },
+ {
+ "name": "PARA FUTURAS CAPITALIZACIONES"
+ }
+ ],
+ "name": "RESERVAS ESTATUTARIAS"
+ }
+ ],
+ "name": "RESERVAS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "APORTES DE SOCIOS-FONDO MUTUO DE INVERSION"
+ },
+ {
+ "name": "CONTRIBUCION DE LA EMPRESA-FONDO MUTUO DE INVERSION"
+ },
+ {
+ "name": "SUSCRIPCIONES DEL PUBLICO"
+ },
+ {
+ "name": "CUOTAS O PARTES DE INTERES SOCIAL"
+ }
+ ],
+ "name": "APORTES SOCIALES"
+ },
+ {
+ "name": "INVERSION SUPLEMENTARIA AL CAPITAL ASIGNADO"
+ },
+ {
+ "name": "CAPITAL ASIGNADO"
+ },
+ {
+ "name": "CAPITAL DE PERSONAS NATURALES"
+ },
+ {
+ "name": "APORTES DEL ESTADO"
+ },
+ {
+ "name": "FONDO SOCIAL"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "CAPITAL SUSCRITO Y PAGADO"
+ }
+ ],
+ "name": "CAPITAL SUSCRITO Y PAGADO"
+ },
+ {
+ "name": "CAPITAL POR SUSCRIBIR (DB)"
+ },
+ {
+ "name": "CAPITAL SUSCRITO POR COBRAR (DB)"
+ },
+ {
+ "name": "CAPITAL AUTORIZADO"
+ }
+ ],
+ "name": "CAPITAL SUSCRITO Y PAGADO"
+ }
+ ],
+ "name": "CAPITAL SOCIAL"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "ACCIONES"
+ },
+ {
+ "name": "DERECHOS FIDUCIARIOS"
+ },
+ {
+ "name": "CUOTAS O PARTES DE INTERES SOCIAL"
+ }
+ ],
+ "name": "DE INVERSIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "BIENES ENTREGADOS EN COMODATO"
+ },
+ {
+ "name": "BIENES RECIBIDOS EN PAGO"
+ },
+ {
+ "name": "BIENES DE ARTE Y CULTURA"
+ },
+ {
+ "name": "INVENTARIO DE SEMOVIENTES"
+ }
+ ],
+ "name": "DE OTROS ACTIVOS"
+ },
+ {
+ "children": [
+ {
+ "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
+ },
+ {
+ "name": "EQUIPO MEDICO-CIENTIFICO"
+ },
+ {
+ "name": "EQUIPO DE HOTELES Y RESTAURANTES"
+ },
+ {
+ "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+ },
+ {
+ "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+ },
+ {
+ "name": "TERRENOS"
+ },
+ {
+ "name": "CONSTRUCCIONES Y EDIFICACIONES"
+ },
+ {
+ "name": "MAQUINARIA Y EQUIPO"
+ },
+ {
+ "name": "EQUIPO DE OFICINA"
+ },
+ {
+ "name": "MINAS Y CANTERAS"
+ },
+ {
+ "name": "VIAS DE COMUNICACION"
+ },
+ {
+ "name": "PLANTACIONES AGRICOLAS Y FORESTALES"
+ },
+ {
+ "name": "YACIMIENTOS"
+ },
+ {
+ "name": "POZOS ARTESIANOS"
+ },
+ {
+ "name": "FLOTA Y EQUIPO AEREO"
+ },
+ {
+ "name": "FLOTA Y EQUIPO FERREO"
+ },
+ {
+ "name": "ACUEDUCTOS, PLANTAS Y REDES"
+ },
+ {
+ "name": "ENVASES Y EMPAQUES"
+ },
+ {
+ "name": "MATERIALES PROYECTOS PETROLEROS"
+ },
+ {
+ "name": "ARMAMENTO DE VIGILANCIA"
+ },
+ {
+ "name": "SEMOVIENTES"
+ }
+ ],
+ "name": "DE PROPIEDADES, PLANTA Y EQUIPO"
+ }
+ ],
+ "name": "SUPERAVIT POR VALORIZACIONES"
+ }
+ ],
+ "name": "PATRIMONIO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "BIBLIOTECAS"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "OBRAS DE ARTE"
+ }
+ ],
+ "name": "BIENES DE ARTE Y CULTURA"
+ },
+ {
+ "children": [
+ {
+ "name": "DIVERSOS"
+ },
+ {
+ "name": "BIENES DE ARTE Y CULTURA"
+ }
+ ],
+ "name": "PROVISIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "ESTAMPILLAS"
+ },
+ {
+ "name": "DERECHOS SUCESORALES"
+ },
+ {
+ "name": "BIENES RECIBIDOS EN PAGO"
+ },
+ {
+ "name": "BIENES ENTREGADOS EN COMODATO"
+ },
+ {
+ "name": "AMORTIZACION ACUMULADA DE BIENES ENTREGADOS EN COMODATO (CR)"
+ },
+ {
+ "name": "MAQUINAS PORTEADORAS"
+ },
+ {
+ "children": [
+ {
+ "name": "OTROS"
+ }
+ ],
+ "name": "OTROS"
+ }
+ ],
+ "name": "DIVERSOS"
+ }
+ ],
+ "name": "OTROS ACTIVOS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "BIENES DE ARTE Y CULTURA"
+ },
+ {
+ "name": "BIENES ENTREGADOS EN COMODATO"
+ },
+ {
+ "name": "BIENES RECIBIDOS EN PAGO"
+ },
+ {
+ "name": "INVENTARIO DE SEMOVIENTES"
+ }
+ ],
+ "name": "DE OTROS ACTIVOS"
+ },
+ {
+ "children": [
+ {
+ "name": "DERECHOS FIDUCIARIOS"
+ },
+ {
+ "name": "CUOTAS O PARTES DE INTERES SOCIAL"
+ },
+ {
+ "name": "ACCIONES"
+ }
+ ],
+ "name": "DE INVERSIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "PLANTACIONES AGRICOLAS Y FORESTALES"
+ },
+ {
+ "name": "MINAS Y CANTERAS"
+ },
+ {
+ "name": "ENVASES Y EMPAQUES"
+ },
+ {
+ "name": "ARMAMENTO DE VIGILANCIA"
+ },
+ {
+ "name": "ACUEDUCTOS, PLANTAS Y REDES"
+ },
+ {
+ "name": "FLOTA Y EQUIPO AEREO"
+ },
+ {
+ "name": "FLOTA Y EQUIPO FERREO"
+ },
+ {
+ "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+ },
+ {
+ "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+ },
+ {
+ "name": "EQUIPO DE HOTELES Y RESTAURANTES"
+ },
+ {
+ "name": "EQUIPO MEDICO-CIENTIFICO"
+ },
+ {
+ "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
+ },
+ {
+ "name": "VIAS DE COMUNICACION"
+ },
+ {
+ "name": "MAQUINARIA Y EQUIPO"
+ },
+ {
+ "name": "EQUIPO DE OFICINA"
+ },
+ {
+ "name": "MATERIALES PROYECTOS PETROLEROS"
+ },
+ {
+ "name": "TERRENOS"
+ },
+ {
+ "name": "CONSTRUCCIONES Y EDIFICACIONES"
+ },
+ {
+ "name": "SEMOVIENTES"
+ },
+ {
+ "name": "POZOS ARTESIANOS"
+ },
+ {
+ "name": "YACIMIENTOS"
+ }
+ ],
+ "name": "DE PROPIEDADES, PLANTA Y EQUIPO"
+ }
+ ],
+ "name": "VALORIZACIONES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "CULTIVOS EN DESARROLLO"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "CONTRATOS EN EJECUCION"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "PLANTACIONES AGRICOLAS"
+ },
+ {
+ "children": [
+ {
+ "name": "LIFO"
+ },
+ {
+ "name": "PARA DIFERENCIA DE INVENTARIO FISICO"
+ },
+ {
+ "name": "PARA PERDIDAS DE INVENTARIOS"
+ },
+ {
+ "name": "PARA OBSOLESCENCIA"
+ }
+ ],
+ "name": "PROVISIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "POR URBANIZAR"
+ },
+ {
+ "name": "URBANIZADOS POR CONSTRUIR"
+ }
+ ],
+ "name": "TERRENOS"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "MATERIALES, REPUESTOS Y ACCESORIOS"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "BIENES RAICES PARA LA VENTA"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "SEMOVIENTES"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "ENVASES Y EMPAQUES"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "INVENTARIOS EN TRANSITO"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "OBRAS DE CONSTRUCCION EN CURSO"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "OBRAS DE URBANISMO"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "PRODUCTOS EN PROCESO"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "MATERIAS PRIMAS"
+ },
+ {
+ "children": [
+ {
+ "name": "PRODUCTOS DE PESCA"
+ },
+ {
+ "name": "SUBPRODUCTOS"
+ },
+ {
+ "name": "PRODUCTOS MANUFACTURADOS"
+ },
+ {
+ "name": "PRODUCTOS EXTRAIDOS Y/O PROCESADOS"
+ },
+ {
+ "name": "PRODUCTOS AGRICOLAS Y FORESTALES"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "PRODUCTOS TERMINADOS"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "MERCANCIAS NO FABRICADAS POR LA EMPRESA"
+ }
+ ],
+ "name": "INVENTARIOS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "EQUIPO DE OFICINA"
+ },
+ {
+ "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
+ },
+ {
+ "name": "MAQUINARIA Y EQUIPO"
+ },
+ {
+ "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+ },
+ {
+ "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+ },
+ {
+ "name": "EQUIPO MEDICO-CIENTIFICO"
+ },
+ {
+ "name": "EQUIPO DE HOTELES Y RESTAURANTES"
+ },
+ {
+ "name": "PLANTAS Y REDES"
+ },
+ {
+ "name": "FLOTA Y EQUIPO FERREO"
+ },
+ {
+ "name": "FLOTA Y EQUIPO AEREO"
+ }
+ ],
+ "name": "MAQUINARIA Y EQUIPOS EN MONTAJE"
+ },
+ {
+ "children": [
+ {
+ "name": "ALMACENES"
+ },
+ {
+ "name": "OFICINAS"
+ },
+ {
+ "name": "EDIFICIOS"
+ },
+ {
+ "name": "CAFETERIA Y CASINOS"
+ },
+ {
+ "name": "SILOS"
+ },
+ {
+ "name": "SALAS DE EXHIBICION Y VENTAS"
+ },
+ {
+ "name": "FABRICAS Y PLANTAS INDUSTRIALES"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "BODEGAS"
+ },
+ {
+ "name": "INSTALACIONES AGROPECUARIAS"
+ },
+ {
+ "name": "VIVIENDAS PARA EMPLEADOS Y OBREROS"
+ },
+ {
+ "name": "INVERNADEROS"
+ },
+ {
+ "name": "CASETAS Y CAMPAMENTOS"
+ },
+ {
+ "name": "HANGARES"
+ },
+ {
+ "name": "PARQUEADEROS, GARAJES Y DEPOSITOS"
+ },
+ {
+ "name": "TERMINAL MARITIMO"
+ },
+ {
+ "name": "TERMINAL DE BUSES Y TAXIS"
+ },
+ {
+ "name": "TERMINAL FERREO"
+ }
+ ],
+ "name": "CONSTRUCCIONES Y EDIFICACIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "PAVIMENTACION Y PATIOS"
+ },
+ {
+ "name": "PUENTES"
+ },
+ {
+ "name": "VIAS"
+ },
+ {
+ "name": "CALLES"
+ },
+ {
+ "name": "AERODROMOS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "OTROS"
+ }
+ ],
+ "name": "VIAS DE COMUNICACION"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "CULTIVOS EN DESARROLLO"
+ },
+ {
+ "name": "CULTIVOS AMORTIZABLES"
+ }
+ ],
+ "name": "PLANTACIONES AGRICOLAS Y FORESTALES"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "ARMAMENTO DE VIGILANCIA"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "ENVASES Y EMPAQUES"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "POZOS ARTESIANOS"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "CANTERAS"
+ },
+ {
+ "name": "MINAS"
+ }
+ ],
+ "name": "MINAS Y CANTERAS"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "BANDAS TRANSPORTADORAS"
+ },
+ {
+ "name": "ESTIBAS Y CARRETAS"
+ },
+ {
+ "name": "PALAS Y GRUAS"
+ },
+ {
+ "name": "MONTACARGAS"
+ },
+ {
+ "name": "BICICLETAS"
+ },
+ {
+ "name": "MOTOCICLETAS"
+ },
+ {
+ "name": "AUTOS, CAMIONETAS Y CAMPEROS"
+ },
+ {
+ "name": "CAMIONES, VOLQUETAS Y FURGONES"
+ },
+ {
+ "name": "RECOLECTORES Y CONTENEDORES"
+ },
+ {
+ "name": "BUSES Y BUSETAS"
+ },
+ {
+ "name": "TRACTOMULAS Y REMOLQUES"
+ }
+ ],
+ "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+ },
+ {
+ "children": [
+ {
+ "name": "ACUEDUCTO, ACEQUIAS Y CANALIZACIONES"
+ },
+ {
+ "name": "PLANTAS DE GENERACION HIDRAULICA"
+ },
+ {
+ "name": "INSTALACIONES PARA AGUA Y ENERGIA"
+ },
+ {
+ "name": "PLANTAS DE TRANSMISION Y SUBESTACIONES"
+ },
+ {
+ "name": "PLANTAS DE DISTRIBUCION"
+ },
+ {
+ "name": "PLANTAS DE GENERACION TERMICA"
+ },
+ {
+ "name": "PLANTAS DE GENERACION A GAS"
+ },
+ {
+ "name": "PLANTAS DE GENERACION DIESEL, GASOLINA Y PETROLEO"
+ },
+ {
+ "name": "PLANTAS DE TRATAMIENTO"
+ },
+ {
+ "name": "REDES DE DISTRIBUCION"
+ },
+ {
+ "name": "GASODUCTOS"
+ },
+ {
+ "name": "POLIDUCTOS"
+ },
+ {
+ "name": "OLEODUCTOS"
+ },
+ {
+ "name": "REDES DE DISTRIBUCION DE VAPOR"
+ },
+ {
+ "name": "REDES DE AIRE"
+ },
+ {
+ "name": "INSTALACIONES Y EQUIPO DE BOMBEO"
+ },
+ {
+ "name": "REDES DE RECOLECCION DE AGUAS NEGRAS"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "REDES ALIMENTACION DE GAS"
+ },
+ {
+ "name": "REDES EXTERNAS DE TELEFONIA"
+ },
+ {
+ "name": "PLANTAS DESHIDRATADORAS"
+ }
+ ],
+ "name": "ACUEDUCTOS, PLANTAS Y REDES"
+ },
+ {
+ "children": [
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "REDES FERREAS"
+ },
+ {
+ "name": "VAGONES"
+ },
+ {
+ "name": "LOCOMOTORAS"
+ }
+ ],
+ "name": "FLOTA Y EQUIPO FERREO"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "EQUIPO MEDICO-CIENTIFICO"
+ },
+ {
+ "name": "EQUIPO DE HOTELES Y RESTAURANTES"
+ },
+ {
+ "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+ },
+ {
+ "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+ },
+ {
+ "name": "MAQUINARIA Y EQUIPO"
+ },
+ {
+ "name": "EQUIPO DE OFICINA"
+ },
+ {
+ "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
+ },
+ {
+ "name": "ENVASES Y EMPAQUES"
+ },
+ {
+ "name": "FLOTA Y EQUIPO AEREO"
+ },
+ {
+ "name": "FLOTA Y EQUIPO FERREO"
+ },
+ {
+ "name": "ARMAMENTO DE VIGILANCIA"
+ },
+ {
+ "name": "PLANTAS Y REDES"
+ },
+ {
+ "name": "SEMOVIENTES"
+ }
+ ],
+ "name": "PROPIEDADES, PLANTA Y EQUIPO EN TRANSITO"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "SEMOVIENTES"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "YACIMIENTOS"
+ },
+ {
+ "children": [
+ {
+ "name": "CONSTRUCCIONES Y EDIFICACIONES"
+ },
+ {
+ "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+ },
+ {
+ "name": "EQUIPO DE HOTELES Y RESTAURANTES"
+ },
+ {
+ "name": "MAQUINARIA Y EQUIPO"
+ },
+ {
+ "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
+ },
+ {
+ "name": "EQUIPO MEDICO-CIENTIFICO"
+ },
+ {
+ "name": "ACUEDUCTOS, PLANTAS Y REDES"
+ },
+ {
+ "name": "FLOTA Y EQUIPO FERREO"
+ },
+ {
+ "name": "FLOTA Y EQUIPO AEREO"
+ },
+ {
+ "name": "ENVASES Y EMPAQUES"
+ },
+ {
+ "name": "ARMAMENTO DE VIGILANCIA"
+ },
+ {
+ "name": "EQUIPO DE OFICINA"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+ }
+ ],
+ "name": "DEPRECIACION ACUMULADA"
+ },
+ {
+ "children": [
+ {
+ "name": "DEFECTO FISCAL SOBRE LA CONTABLE (CR)"
+ },
+ {
+ "name": "EXCESO FISCAL SOBRE LA CONTABLE"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "DEPRECIACION DIFERIDA"
+ },
+ {
+ "children": [
+ {
+ "name": "VIAS DE COMUNICACION"
+ },
+ {
+ "name": "SEMOVIENTES"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "PLANTACIONES AGRICOLAS Y FORESTALES"
+ }
+ ],
+ "name": "AMORTIZACION ACUMULADA"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "YACIMIENTOS"
+ },
+ {
+ "name": "POZOS ARTESIANOS"
+ },
+ {
+ "name": "MINAS Y CANTERAS"
+ }
+ ],
+ "name": "AGOTAMIENTO ACUMULADO"
+ },
+ {
+ "children": [
+ {
+ "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+ },
+ {
+ "name": "FLOTA Y EQUIPO DE TRANSPORTE"
+ },
+ {
+ "name": "FLOTA Y EQUIPO AEREO"
+ },
+ {
+ "name": "ARMAMENTO DE VIGILANCIA"
+ },
+ {
+ "name": "ACUEDUCTOS, PLANTAS Y REDES"
+ },
+ {
+ "name": "FLOTA Y EQUIPO FERREO"
+ },
+ {
+ "name": "VIAS DE COMUNICACION"
+ },
+ {
+ "name": "ENVASES Y EMPAQUES"
+ },
+ {
+ "name": "PLANTACIONES AGRICOLAS Y FORESTALES"
+ },
+ {
+ "name": "POZOS ARTESIANOS"
+ },
+ {
+ "name": "YACIMIENTOS"
+ },
+ {
+ "name": "SEMOVIENTES"
+ },
+ {
+ "name": "PROPIEDADES, PLANTA Y EQUIPO EN TRANSITO"
+ },
+ {
+ "name": "MINAS Y CANTERAS"
+ },
+ {
+ "name": "CONSTRUCCIONES EN CURSO"
+ },
+ {
+ "name": "MATERIALES PROYECTOS PETROLEROS"
+ },
+ {
+ "name": "TERRENOS"
+ },
+ {
+ "name": "CONSTRUCCIONES Y EDIFICACIONES"
+ },
+ {
+ "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
+ },
+ {
+ "name": "EQUIPO DE OFICINA"
+ },
+ {
+ "name": "MAQUINARIA Y EQUIPO"
+ },
+ {
+ "name": "MAQUINARIA EN MONTAJE"
+ },
+ {
+ "name": "EQUIPO MEDICO-CIENTIFICO"
+ },
+ {
+ "name": "EQUIPO DE HOTELES Y RESTAURANTES"
+ }
+ ],
+ "name": "PROVISIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "BOTES"
+ },
+ {
+ "name": "BOYAS"
+ },
+ {
+ "name": "AMARRES"
+ },
+ {
+ "name": "CONTENEDORES Y CHASISES"
+ },
+ {
+ "name": "BUQUES"
+ },
+ {
+ "name": "LANCHAS"
+ },
+ {
+ "name": "REMOLCADORAS"
+ },
+ {
+ "name": "GABARRAS"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+ },
+ {
+ "children": [
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "MANUALES DE ENTRENAMIENTO PERSONAL TECNICO"
+ },
+ {
+ "name": "TURBINAS Y MOTORES"
+ },
+ {
+ "name": "EQUIPOS DE VUELO"
+ },
+ {
+ "name": "AVIONES"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "HELICOPTEROS"
+ },
+ {
+ "name": "AVIONETAS"
+ }
+ ],
+ "name": "FLOTA Y EQUIPO AEREO"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "MAQUINARIA Y EQUIPO"
+ },
+ {
+ "children": [
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "children": [
+ {
+ "name": "MUEBLES Y ENSERES"
+ }
+ ],
+ "name": "MUEBLES Y ENSERES"
+ },
+ {
+ "children": [
+ {
+ "name": "EQUIPOS"
+ }
+ ],
+ "name": "EQUIPOS"
+ }
+ ],
+ "name": "EQUIPO DE OFICINA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "EQUIPOS DE PROCESAMIENTO DE DATOS"
+ }
+ ],
+ "name": "EQUIPOS DE PROCESAMIENTO DE DATOS"
+ },
+ {
+ "children": [
+ {
+ "name": "EQUIPOS DE TELECOMUNICACIONES"
+ }
+ ],
+ "name": "EQUIPOS DE TELECOMUNICACIONES"
+ },
+ {
+ "name": "EQUIPOS DE RADIO"
+ },
+ {
+ "name": "LINEAS TELEFONICAS"
+ },
+ {
+ "name": "SATELITES Y ANTENAS"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "EQUIPO DE COMPUTACION Y COMUNICACION"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "INSTRUMENTAL"
+ },
+ {
+ "name": "LABORATORIO"
+ },
+ {
+ "name": "ODONTOLOGICO"
+ },
+ {
+ "name": "MEDICO"
+ }
+ ],
+ "name": "EQUIPO MEDICO-CIENTIFICO"
+ },
+ {
+ "children": [
+ {
+ "name": "DE HABITACIONES"
+ },
+ {
+ "name": "DE COMESTIBLES Y BEBIDAS"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "EQUIPO DE HOTELES Y RESTAURANTES"
+ },
+ {
+ "children": [
+ {
+ "name": "TUBERIAS Y EQUIPO"
+ },
+ {
+ "name": "COSTOS DE IMPORTACION MATERIALES"
+ },
+ {
+ "name": "PROYECTOS DE CONSTRUCCION"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "MATERIALES PROYECTOS PETROLEROS"
+ },
+ {
+ "children": [
+ {
+ "name": "URBANOS"
+ },
+ {
+ "name": "RURALES"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "TERRENOS"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "POZOS ARTESIANOS"
+ },
+ {
+ "name": "PROYECTOS DE EXPLORACION"
+ },
+ {
+ "name": "PROYECTOS DE DESARROLLO"
+ },
+ {
+ "name": "CONSTRUCCIONES Y EDIFICACIONES"
+ },
+ {
+ "name": "ACUEDUCTOS, PLANTAS Y REDES"
+ },
+ {
+ "name": "VIAS DE COMUNICACION"
+ }
+ ],
+ "name": "CONSTRUCCIONES EN CURSO"
+ }
+ ],
+ "name": "PROPIEDADES, PLANTA Y EQUIPO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "ADQUIRIDO O COMPRADO"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "FORMADO O ESTIMADO"
+ }
+ ],
+ "name": "CREDITO MERCANTIL"
+ },
+ {
+ "name": "PROVISIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "CONCESIONES Y FRANQUICIAS"
+ },
+ {
+ "name": "KNOW HOW"
+ },
+ {
+ "name": "DERECHOS"
+ },
+ {
+ "name": "CREDITO MERCANTIL"
+ },
+ {
+ "name": "PATENTES"
+ },
+ {
+ "name": "MARCAS"
+ },
+ {
+ "name": "LICENCIAS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "DEPRECIACION Y/O AMORTIZACION ACUMULADA"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "LICENCIAS"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "KNOW HOW"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "EN FIDEICOMISOS DE ADMINISTRACION"
+ },
+ {
+ "name": "EN BIENES RECIBIDOS EN ARRENDAMIENTO FINANCIERO (LEASING)"
+ },
+ {
+ "name": "DE EXHIBICION - PELICULAS"
+ },
+ {
+ "name": "DERECHOS DE AUTOR"
+ },
+ {
+ "name": "EN FIDEICOMISOS INMOBILIARIOS"
+ },
+ {
+ "name": "PUESTO DE BOLSA"
+ },
+ {
+ "name": "EN FIDEICOMISOS DE GARANTIA"
+ }
+ ],
+ "name": "DERECHOS"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "FRANQUICIAS"
+ },
+ {
+ "name": "CONCESIONES"
+ }
+ ],
+ "name": "CONCESIONES Y FRANQUICIAS"
+ },
+ {
+ "children": [
+ {
+ "name": "ADQUIRIDAS"
+ },
+ {
+ "name": "FORMADAS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "MARCAS"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "FORMADAS"
+ },
+ {
+ "name": "ADQUIRIDAS"
+ }
+ ],
+ "name": "PATENTES"
+ }
+ ],
+ "name": "INTANGIBLES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "HONORARIOS"
+ },
+ {
+ "name": "BODEGAJES"
+ },
+ {
+ "name": "MANTENIMIENTO EQUIPOS"
+ },
+ {
+ "name": "COMISIONES"
+ },
+ {
+ "name": "INTERESES"
+ },
+ {
+ "name": "SEGUROS Y FIANZAS"
+ },
+ {
+ "name": "ARRENDAMIENTOS"
+ },
+ {
+ "name": "SUSCRIPCIONES"
+ },
+ {
+ "name": "SERVICIOS"
+ },
+ {
+ "name": "OTROS"
+ }
+ ],
+ "name": "GASTOS PAGADOS POR ANTICIPADO"
+ },
+ {
+ "children": [
+ {
+ "name": "POZOS SECOS"
+ },
+ {
+ "name": "OTROS COSTOS DE EXPLORACION"
+ },
+ {
+ "name": "POZOS NO COMERCIALES"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "COSTOS DE EXPLORACION POR AMORTIZAR"
+ },
+ {
+ "children": [
+ {
+ "name": "MOLDES Y TROQUELES"
+ },
+ {
+ "name": "INSTRUMENTAL QUIRURGICO"
+ },
+ {
+ "children": [
+ {
+ "name": "LICENCIAS"
+ }
+ ],
+ "name": "LICENCIAS"
+ },
+ {
+ "name": "PUBLICIDAD, PROPAGANDA Y PROMOCION"
+ },
+ {
+ "name": "ELEMENTOS DE ASEO Y CAFETERIA"
+ },
+ {
+ "name": "IMPUESTO DE RENTA DIFERIDO ?DEBITOS? POR DIFERENCIAS TEMPORALES"
+ },
+ {
+ "name": "CUBIERTERIA"
+ },
+ {
+ "name": "LOZA Y CRISTALERIA"
+ },
+ {
+ "name": "ELEMENTOS DE ROPERIA Y LENCERIA"
+ },
+ {
+ "name": "DOTACION Y SUMINISTRO A TRABAJADORES"
+ },
+ {
+ "name": "PROGRAMAS PARA COMPUTADOR (SOFTWARE)"
+ },
+ {
+ "name": "REMODELACIONES"
+ },
+ {
+ "name": "ORGANIZACION Y PREOPERATIVOS"
+ },
+ {
+ "name": "FERIAS Y EXPOSICIONES"
+ },
+ {
+ "name": "ENTRENAMIENTO DE PERSONAL"
+ },
+ {
+ "name": "MEJORAS A PROPIEDADES AJENAS"
+ },
+ {
+ "children": [
+ {
+ "name": "UTILES Y PAPELERIA"
+ }
+ ],
+ "name": "UTILES Y PAPELERIA"
+ },
+ {
+ "name": "CONTRIBUCIONES Y AFILIACIONES"
+ },
+ {
+ "name": "PLATERIA"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "CONCURSOS Y LICITACIONES"
+ },
+ {
+ "name": "ESTUDIOS, INVESTIGACIONES Y PROYECTOS"
+ }
+ ],
+ "name": "CARGOS DIFERIDOS"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "SERVICIO A POZOS"
+ },
+ {
+ "name": "PERFORACION Y EXPLOTACION"
+ },
+ {
+ "name": "FACILIDADES DE PRODUCCION"
+ },
+ {
+ "name": "PERFORACIONES CAMPOS EN DESARROLLO"
+ }
+ ],
+ "name": "COSTOS DE EXPLOTACION Y DESARROLLO"
+ },
+ {
+ "name": "CARGOS POR CORRECCION MONETARIA DIFERIDA"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "COSTOS DE EXPLOTACION Y DESARROLLO"
+ },
+ {
+ "name": "COSTOS DE EXPLORACION POR AMORTIZAR"
+ }
+ ],
+ "name": "AMORTIZACION ACUMULADA"
+ }
+ ],
+ "name": "DIFERIDOS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "ESPECIALES MONEDA NACIONAL"
+ },
+ {
+ "name": "ROTATORIOS MONEDA EXTRANJERA"
+ },
+ {
+ "name": "ROTATORIOS MONEDA NACIONAL"
+ },
+ {
+ "name": "DE AMORTIZACION MONEDA EXTRANJERA"
+ },
+ {
+ "name": "ESPECIALES MONEDA EXTRANJERA"
+ },
+ {
+ "name": "DE AMORTIZACION MONEDA NACIONAL"
+ }
+ ],
+ "name": "FONDOS"
+ },
+ {
+ "children": [
+ {
+ "name": "BANCOS"
+ },
+ {
+ "name": "ORGANISMOS COOPERATIVOS FINANCIEROS"
+ },
+ {
+ "name": "CORPORACIONES DE AHORRO Y VIVIENDA"
+ }
+ ],
+ "name": "CUENTAS DE AHORRO"
+ },
+ {
+ "children": [
+ {
+ "name": "MONEDA EXTRANJERA"
+ },
+ {
+ "children": [
+ {
+ "name": "CAJAS MENORES"
+ }
+ ],
+ "name": "CAJAS MENORES"
+ },
+ {
+ "children": [
+ {
+ "name": "CAJA GENERAL"
+ }
+ ],
+ "name": "CAJA GENERAL"
+ }
+ ],
+ "name": "CAJA"
+ },
+ {
+ "children": [
+ {
+ "name": "MONEDA NACIONAL"
+ },
+ {
+ "name": "MONEDA EXTRANJERA"
+ }
+ ],
+ "name": "REMESAS EN TRANSITO"
+ },
+ {
+ "children": [
+ {
+ "name": "MONEDA EXTRANJERA"
+ },
+ {
+ "name": "MONEDA NACIONAL"
+ }
+ ],
+ "name": "BANCOS"
+ }
+ ],
+ "name": "DISPONIBLE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "EMPRESAS COMERCIALES"
+ },
+ {
+ "name": "EMPRESAS DE SERVICIOS"
+ },
+ {
+ "name": "EMPRESAS INDUSTRIALES"
+ }
+ ],
+ "name": "PAPELES COMERCIALES"
+ },
+ {
+ "children": [
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "TITULOS INMOBILIARIOS"
+ },
+ {
+ "name": "TESOROS"
+ },
+ {
+ "name": "TITULOS DE DEVOLUCION DE IMPUESTOS NACIONALES (TIDIS)"
+ },
+ {
+ "name": "TITULOS FINANCIEROS INDUSTRIALES Y COMERCIALES"
+ },
+ {
+ "name": "TITULOS DE AHORRO EDUCATIVO (TAE)"
+ },
+ {
+ "name": "TITULOS DE AHORRO NACIONAL (TAN)"
+ },
+ {
+ "name": "TITULOS ENERGETICOS DE RENTABILIDAD CRECIENTE (TER)"
+ },
+ {
+ "name": "TITULOS DE AHORRO CAFETERO (TAC)"
+ },
+ {
+ "name": "TITULOS FINANCIEROS AGROINDUSTRIALES (TFA)"
+ },
+ {
+ "name": "TITULOS DE CREDITO DE FOMENTO"
+ },
+ {
+ "name": "TITULOS DE PARTICIPACION"
+ },
+ {
+ "name": "TITULOS CANJEABLES POR CERTIFICADOS DE CAMBIO"
+ },
+ {
+ "name": "TITULOS DE TESORERIA (TES)"
+ },
+ {
+ "name": "TITULOS DE DESARROLLO AGROPECUARIO"
+ }
+ ],
+ "name": "TITULOS"
+ },
+ {
+ "children": [
+ {
+ "name": "BONOS PUBLICOS MONEDA NACIONAL"
+ },
+ {
+ "name": "BONOS CONVERTIBLES EN ACCIONES"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "BONOS PUBLICOS MONEDA EXTRANJERA"
+ },
+ {
+ "name": "BONOS ORDINARIOS"
+ }
+ ],
+ "name": "BONOS"
+ },
+ {
+ "children": [
+ {
+ "name": "HOTELES Y RESTAURANTES"
+ },
+ {
+ "name": "TRANSPORTE, ALMACENAMIENTO Y COMUNICACIONES"
+ },
+ {
+ "name": "ACTIVIDAD FINANCIERA"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "COMERCIO AL POR MAYOR Y AL POR MENOR"
+ },
+ {
+ "name": "PESCA"
+ },
+ {
+ "name": "EXPLOTACION DE MINAS Y CANTERAS"
+ },
+ {
+ "name": "INDUSTRIA MANUFACTURERA"
+ },
+ {
+ "name": "SUMINISTRO DE ELECTRICIDAD, GAS Y AGUA"
+ },
+ {
+ "name": "CONSTRUCCION"
+ },
+ {
+ "name": "AGRICULTURA, GANADERIA, CAZA Y SILVICULTURA"
+ },
+ {
+ "name": "ACTIVIDADES INMOBILIARIAS, EMPRESARIALES Y DE ALQUILER"
+ },
+ {
+ "name": "SERVICIOS SOCIALES Y DE SALUD"
+ },
+ {
+ "name": "ENSENANZA"
+ },
+ {
+ "name": "OTRAS ACTIVIDADES DE SERVICIOS COMUNITARIOS, SOCIALES Y PERSONALES"
+ }
+ ],
+ "name": "CUOTAS O PARTES DE INTERES SOCIAL"
+ },
+ {
+ "children": [
+ {
+ "name": "COMERCIO AL POR MAYOR Y AL POR MENOR"
+ },
+ {
+ "name": "CONSTRUCCION"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "HOTELES Y RESTAURANTES"
+ },
+ {
+ "name": "TRANSPORTE, ALMACENAMIENTO Y COMUNICACIONES"
+ },
+ {
+ "name": "ACTIVIDAD FINANCIERA"
+ },
+ {
+ "name": "ACTIVIDADES INMOBILIARIAS, EMPRESARIALES Y DE ALQUILER"
+ },
+ {
+ "name": "SERVICIOS SOCIALES Y DE SALUD"
+ },
+ {
+ "name": "ENSENANZA"
+ },
+ {
+ "name": "OTRAS ACTIVIDADES DE SERVICIOS COMUNITARIOS, SOCIALES Y PERSONALES"
+ },
+ {
+ "name": "AGRICULTURA, GANADERIA, CAZA Y SILVICULTURA"
+ },
+ {
+ "name": "EXPLOTACION DE MINAS Y CANTERAS"
+ },
+ {
+ "name": "PESCA"
+ },
+ {
+ "name": "INDUSTRIA MANUFACTURERA"
+ },
+ {
+ "name": "SUMINISTRO DE ELECTRICIDAD, GAS Y AGUA"
+ }
+ ],
+ "name": "ACCIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ }
+ ],
+ "name": "CUENTAS EN PARTICIPACION"
+ },
+ {
+ "children": [
+ {
+ "name": "BONOS"
+ },
+ {
+ "name": "CUOTAS O PARTES DE INTERES SOCIAL"
+ },
+ {
+ "name": "CERTIFICADOS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "ACEPTACIONES BANCARIAS O FINANCIERAS"
+ },
+ {
+ "name": "CEDULAS"
+ },
+ {
+ "name": "TITULOS"
+ },
+ {
+ "name": "PAPELES COMERCIALES"
+ },
+ {
+ "name": "ACCIONES"
+ }
+ ],
+ "name": "DERECHOS DE RECOMPRA DE INVERSIONES NEGOCIADAS (REPOS)"
+ },
+ {
+ "children": [
+ {
+ "name": "BONOS PARA DESARROLLO SOCIAL Y SEGURIDAD INTERNA (BDSI)"
+ },
+ {
+ "name": "BONOS DE FINANCIAMIENTO PRESUPUESTAL"
+ },
+ {
+ "name": "BONOS DE FINANCIAMIENTO ESPECIAL"
+ },
+ {
+ "name": "OTRAS"
+ }
+ ],
+ "name": "OBLIGATORIAS"
+ },
+ {
+ "children": [
+ {
+ "name": "COMPANIAS DE FINANCIAMIENTO COMERCIAL"
+ },
+ {
+ "name": "CORPORACIONES FINANCIERAS"
+ },
+ {
+ "name": "OTRAS"
+ },
+ {
+ "name": "BANCOS COMERCIALES"
+ }
+ ],
+ "name": "ACEPTACIONES BANCARIAS O FINANCIERAS"
+ },
+ {
+ "children": [
+ {
+ "name": "FIDEICOMISOS DE INVERSION MONEDA NACIONAL"
+ },
+ {
+ "name": "FIDEICOMISOS DE INVERSION MONEDA EXTRANJERA"
+ }
+ ],
+ "name": "DERECHOS FIDUCIARIOS"
+ },
+ {
+ "children": [
+ {
+ "name": "CEDULAS DE CAPITALIZACION"
+ },
+ {
+ "name": "CEDULAS HIPOTECARIAS"
+ },
+ {
+ "name": "CEDULAS DE INVERSION"
+ },
+ {
+ "name": "OTRAS"
+ }
+ ],
+ "name": "CEDULAS"
+ },
+ {
+ "children": [
+ {
+ "name": "CERTIFICADOS DE CAMBIO"
+ },
+ {
+ "name": "CERTIFICADOS CAFETEROS VALORIZABLES"
+ },
+ {
+ "name": "CERTIFICADOS ELECTRICOS VALORIZABLES (CEV)"
+ },
+ {
+ "name": "CERTIFICADOS DE REEMBOLSO TRIBUTARIO (CERT)"
+ },
+ {
+ "name": "CERTIFICADOS DE DEPOSITO A TERMINO (CDT)"
+ },
+ {
+ "name": "CERTIFICADOS DE AHORRO DE VALOR CONSTANTE (CAVC)"
+ },
+ {
+ "name": "CERTIFICADOS DE DESARROLLO TURISTICO"
+ },
+ {
+ "name": "CERTIFICADOS DE INVERSION FORESTAL (CIF)"
+ },
+ {
+ "name": "CERTIFICADOS DE DEPOSITO DE AHORRO"
+ },
+ {
+ "name": "OTROS"
+ }
+ ],
+ "name": "CERTIFICADOS"
+ },
+ {
+ "children": [
+ {
+ "name": "OTRAS INVERSIONES"
+ },
+ {
+ "name": "DERECHOS DE RECOMPRA DE INVERSIONES NEGOCIADAS"
+ },
+ {
+ "name": "OBLIGATORIAS"
+ },
+ {
+ "name": "ACEPTACIONES BANCARIAS O FINANCIERAS"
+ },
+ {
+ "name": "DERECHOS FIDUCIARIOS"
+ },
+ {
+ "name": "CUENTAS EN PARTICIPACION"
+ },
+ {
+ "name": "BONOS"
+ },
+ {
+ "name": "CUOTAS O PARTES DE INTERES SOCIAL"
+ },
+ {
+ "name": "ACCIONES"
+ },
+ {
+ "name": "PAPELES COMERCIALES"
+ },
+ {
+ "name": "TITULOS"
+ },
+ {
+ "name": "CERTIFICADOS"
+ },
+ {
+ "name": "CEDULAS"
+ }
+ ],
+ "name": "PROVISIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "ACCIONES O DERECHOS EN CLUBES DEPORTIVOS"
+ },
+ {
+ "name": "DERECHOS EN CLUBES SOCIALES"
+ },
+ {
+ "name": "APORTES EN COOPERATIVAS"
+ },
+ {
+ "name": "BONOS EN COLEGIOS"
+ },
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "DIVERSAS"
+ }
+ ],
+ "name": "OTRAS INVERSIONES"
+ }
+ ],
+ "name": "INVERSIONES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "ANTICIPO DE IMPUESTOS DE INDUSTRIA Y COMERCIO"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "CONTRIBUCIONES"
+ },
+ {
+ "name": "SOBRANTES EN LIQUIDACION PRIVADA DE IMPUESTOS"
+ },
+ {
+ "name": "IMPUESTOS DESCONTABLES"
+ },
+ {
+ "name": "ANTICIPO DE IMPUESTOS DE RENTA Y COMPLEMENTARIOS"
+ },
+ {
+ "name": "IMPUESTO DE INDUSTRIA Y COMERCIO RETENIDO"
+ },
+ {
+ "children": [
+ {
+ "name": " IMPUESTO A LAS VENTAS RETENIDO"
+ }
+ ],
+ "name": "IMPUESTO A LAS VENTAS RETENIDO"
+ },
+ {
+ "name": "RETENCION EN LA FUENTE"
+ }
+ ],
+ "name": "ANTICIPO DE IMPUESTOS Y CONTRIBUCIONES O SALDOS A FAVOR"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "IMPUESTO A LAS VENTAS RETENIDO"
+ }
+ ],
+ "name": "IMPUESTO A LAS VENTAS RETENIDO"
+ },
+ {
+ "name": "DE PRESTACION DE SERVICIOS"
+ },
+ {
+ "children": [
+ {
+ "name": "IMPUESTO DE INDUSTRIA Y COMERCIO RETENIDO"
+ }
+ ],
+ "name": "IMPUESTO DE INDUSTRIA Y COMERCIO RETENIDO"
+ },
+ {
+ "name": "DE CONSTRUCCION"
+ },
+ {
+ "children": [
+ {
+ "name": "RETEFTE SOBRE COMPRA DE LUBRICANTES"
+ }
+ ],
+ "name": "RETEFTE SOBRE COMPRA DE LUBRICANTES"
+ },
+ {
+ "children": [
+ {
+ "name": "OTROS"
+ }
+ ],
+ "name": "OTROS"
+ }
+ ],
+ "name": "RETENCION SOBRE CONTRATOS"
+ },
+ {
+ "children": [
+ {
+ "name": "OTRAS"
+ },
+ {
+ "name": "A COMPANIAS ASEGURADORAS"
+ },
+ {
+ "name": "POR TIQUETES AEREOS"
+ },
+ {
+ "name": "A TRANSPORTADORES"
+ }
+ ],
+ "name": "RECLAMACIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "RESPONSABILIDADES"
+ },
+ {
+ "name": "MEDICOS, ODONTOLOGICOS Y SIMILARES"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "CALAMIDAD DOMESTICA"
+ },
+ {
+ "name": "EDUCACION"
+ },
+ {
+ "name": "VEHICULOS"
+ },
+ {
+ "name": "VIVIENDA"
+ }
+ ],
+ "name": "CUENTAS POR COBRAR A TRABAJADORES"
+ },
+ {
+ "children": [
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "DEPOSITARIOS"
+ },
+ {
+ "name": "COMISIONISTAS DE BOLSAS"
+ },
+ {
+ "name": "FONDO DE INVERSION"
+ },
+ {
+ "name": "PAGOS POR CUENTA DE TERCEROS"
+ },
+ {
+ "name": "CUENTAS POR COBRAR DE TERCEROS"
+ },
+ {
+ "name": "FONDOS DE INVERSION SOCIAL"
+ }
+ ],
+ "name": "DEUDORES VARIOS"
+ },
+ {
+ "name": "DERECHOS DE RECOMPRA DE CARTERA NEGOCIADA"
+ },
+ {
+ "children": [
+ {
+ "name": "CON GARANTIA PERSONAL"
+ },
+ {
+ "name": "CON GARANTIA REAL"
+ }
+ ],
+ "name": "PRESTAMOS A PARTICULARES"
+ },
+ {
+ "children": [
+ {
+ "name": "INGRESOS POR COBRAR"
+ },
+ {
+ "name": "PROMESAS DE COMPRAVENTA"
+ },
+ {
+ "name": "RETENCION SOBRE CONTRATOS"
+ },
+ {
+ "name": "RECLAMACIONES"
+ },
+ {
+ "name": "CUENTAS POR COBRAR A SOCIOS Y ACCIONISTAS"
+ },
+ {
+ "name": "CUENTAS POR COBRAR A VINCULADOS ECONOMICOS"
+ },
+ {
+ "name": "ANTICIPOS Y AVANCES"
+ },
+ {
+ "name": "CUENTAS DE OPERACION CONJUNTA"
+ },
+ {
+ "name": "DEPOSITOS"
+ },
+ {
+ "name": "CLIENTES"
+ },
+ {
+ "name": "CUENTAS POR COBRAR A CASA MATRIZ"
+ },
+ {
+ "name": "CUENTAS CORRIENTES COMERCIALES"
+ },
+ {
+ "name": "DERECHOS DE RECOMPRA DE CARTERA NEGOCIADA"
+ },
+ {
+ "name": "CUENTAS POR COBRAR A TRABAJADORES"
+ },
+ {
+ "name": "PRESTAMOS A PARTICULARES"
+ },
+ {
+ "name": "DEUDORES VARIOS"
+ }
+ ],
+ "name": "PROVISIONES"
+ },
+ {
+ "name": "DEUDAS DE DIFICIL COBRO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "DEUDORES CLIENTES NACIONALES"
+ }
+ ],
+ "name": "NACIONALES"
+ },
+ {
+ "name": "DEL EXTERIOR"
+ },
+ {
+ "name": "DEUDORES DEL SISTEMA"
+ }
+ ],
+ "name": "CLIENTES"
+ },
+ {
+ "children": [
+ {
+ "name": "COMPANIAS VINCULADAS"
+ },
+ {
+ "name": "OTRAS"
+ },
+ {
+ "name": "PARTICULARES"
+ },
+ {
+ "name": "ACCIONISTAS O SOCIOS"
+ },
+ {
+ "name": "CASA MATRIZ"
+ }
+ ],
+ "name": "CUENTAS CORRIENTES COMERCIALES"
+ },
+ {
+ "children": [
+ {
+ "name": "PRESTAMOS"
+ },
+ {
+ "name": "VENTAS"
+ },
+ {
+ "name": "PAGOS A NOMBRE DE CASA MATRIZ"
+ },
+ {
+ "name": "VALORES RECIBIDOS POR CASA MATRIZ"
+ }
+ ],
+ "name": "CUENTAS POR COBRAR A CASA MATRIZ"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "DOUGLAS CANELON"
+ },
+ {
+ "name": "LIGIA MARINA CANELON CASTELLANOS"
+ },
+ {
+ "name": "ALFONSO SOTO"
+ }
+ ],
+ "name": "A ACCIONISTAS"
+ },
+ {
+ "children": [
+ {
+ "name": "A SOCIOS"
+ }
+ ],
+ "name": "A SOCIOS"
+ }
+ ],
+ "name": "CUENTAS POR COBRAR A SOCIOS Y ACCIONISTAS"
+ },
+ {
+ "name": "CUENTAS POR COBRAR A DIRECTORES"
+ },
+ {
+ "children": [
+ {
+ "name": "FILIALES"
+ },
+ {
+ "name": "SUBSIDIARIAS"
+ },
+ {
+ "name": "SUCURSALES"
+ }
+ ],
+ "name": "CUENTAS POR COBRAR A VINCULADOS ECONOMICOS"
+ },
+ {
+ "name": "APORTES POR COBRAR"
+ },
+ {
+ "children": [
+ {
+ "name": "AJUSTES POR INFLACION"
+ },
+ {
+ "name": "DE ADJUDICACIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "A AGENTES"
+ }
+ ],
+ "name": "A AGENTES"
+ },
+ {
+ "name": "A CONCESIONARIOS"
+ },
+ {
+ "name": "A TRABAJADORES"
+ },
+ {
+ "name": "A CONTRATISTAS"
+ },
+ {
+ "name": "A PROVEEDORES"
+ },
+ {
+ "name": "OTROS"
+ }
+ ],
+ "name": "ANTICIPOS Y AVANCES"
+ },
+ {
+ "name": "CUENTAS DE OPERACION CONJUNTA"
+ },
+ {
+ "children": [
+ {
+ "name": "PARA IMPORTACIONES"
+ },
+ {
+ "name": "PARA CONTRATOS"
+ },
+ {
+ "name": "PARA SERVICIOS"
+ },
+ {
+ "name": "PARA RESPONSABILIDADES"
+ },
+ {
+ "name": "PARA JUICIOS EJECUTIVOS"
+ },
+ {
+ "name": "EN GARANTIA"
+ },
+ {
+ "name": "PARA ADQUISICION DE ACCIONES, CUOTAS O DERECHOS SOCIALES"
+ },
+ {
+ "name": "OTROS"
+ }
+ ],
+ "name": "DEPOSITOS"
+ },
+ {
+ "children": [
+ {
+ "name": "ARRENDAMIENTOS"
+ },
+ {
+ "name": "CERT POR COBRAR"
+ },
+ {
+ "name": "HONORARIOS"
+ },
+ {
+ "name": "INTERESES"
+ },
+ {
+ "name": "COMISIONES"
+ },
+ {
+ "name": "DIVIDENDOS Y/O PARTICIPACIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "Generica a Cobrar"
+ }
+ ],
+ "name": "OTROS"
+ },
+ {
+ "name": "SERVICIOS"
+ }
+ ],
+ "name": "INGRESOS POR COBRAR"
+ },
+ {
+ "children": [
+ {
+ "name": "DE BIENES RAICES"
+ },
+ {
+ "name": "DE FLOTA Y EQUIPO DE TRANSPORTE"
+ },
+ {
+ "name": "DE MAQUINARIA Y EQUIPO"
+ },
+ {
+ "name": "DE FLOTA Y EQUIPO AEREO"
+ },
+ {
+ "name": "DE FLOTA Y EQUIPO FERREO"
+ },
+ {
+ "name": "DE SEMOVIENTES"
+ },
+ {
+ "name": "DE FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO"
+ },
+ {
+ "name": "DE OTROS BIENES"
+ }
+ ],
+ "name": "PROMESAS DE COMPRA VENTA"
+ }
+ ],
+ "name": "DEUDORES"
+ }
+ ],
+ "name": "ACTIVO"
+ }
+ ],
+ "name": "PLAN DE CUENTAS VAUXOO"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/cr_account_chart_template_0.json b/erpnext/accounts/doctype/chart_of_accounts/charts/cr_account_chart_template_0.json
new file mode 100644
index 0000000..884a0a6
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/cr_account_chart_template_0.json
@@ -0,0 +1,726 @@
+{
+ "name": "Costa Rica - Company 0",
+ "root": {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "0-Veh\u00edculos"
+ },
+ {
+ "name": "0-Equipo de c\u00f3mputo"
+ },
+ {
+ "name": "0-Moibliario y equipo de oficina"
+ },
+ {
+ "name": "0-Herramientas mayores"
+ },
+ {
+ "name": "0-Maquinaria y equipo de edificios"
+ }
+ ],
+ "name": "0-Activos depreciables m\u00f3viles"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "0-Edificio 1"
+ }
+ ],
+ "name": "0-Edificios \u2013 Revaluaciones"
+ },
+ {
+ "children": [
+ {
+ "name": "0-Edificio 1"
+ }
+ ],
+ "name": "0-Edificios \u2013 Valores originales"
+ }
+ ],
+ "name": "0-Edificios"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "0-Edificio 1"
+ }
+ ],
+ "name": "0-Mejoras a edificios \u2013 Revaluaciones"
+ },
+ {
+ "children": [
+ {
+ "name": "0-Edificio 1"
+ }
+ ],
+ "name": "0-Mejoras a edificios \u2013 Valores originales"
+ }
+ ],
+ "name": "0-Mejoras a edificios"
+ }
+ ],
+ "name": "0-Activo fijo depreciable"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "0-Terreno 1"
+ }
+ ],
+ "name": "0-Valores originales"
+ },
+ {
+ "children": [
+ {
+ "name": "0-Terreno 1"
+ }
+ ],
+ "name": "0-Revaluaciones"
+ }
+ ],
+ "name": "0-Terrenos"
+ }
+ ],
+ "name": "0-Activo fijo no depreciable"
+ }
+ ],
+ "name": "0-Activo fijo"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "0-Cuenta PayPal 1"
+ }
+ ],
+ "name": "0-PayPal"
+ },
+ {
+ "children": [
+ {
+ "name": "0-Fondos en tr\u00e1nsito en bancos"
+ },
+ {
+ "name": "0-Fondos en tr\u00e1nsito de PayPal a Bancos"
+ },
+ {
+ "name": "0-Fondos en tr\u00e1nsito en tesorer\u00eda"
+ }
+ ],
+ "name": "0-Fondos en tr\u00e1nsito"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "0-Fondo de caja oficinas centrales USD"
+ }
+ ],
+ "name": "0-Fondos de caja USD"
+ },
+ {
+ "children": [
+ {
+ "name": "0-Fondo de caja oficinas centrales CRC"
+ }
+ ],
+ "name": "0-Fondos de caja CRC"
+ }
+ ],
+ "name": "0-Fondos de caja"
+ },
+ {
+ "children": [
+ {
+ "name": "0-Inversi\u00f3n 1"
+ }
+ ],
+ "name": "0-Inversiones a la vista"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "0-Cuenta en USD 1"
+ }
+ ],
+ "name": "0-Cuentas corrientes USD"
+ },
+ {
+ "children": [
+ {
+ "name": "0-Cuenta en CRC 1"
+ }
+ ],
+ "name": "0-Cuentas corrientes CRC"
+ }
+ ],
+ "name": "0-Bancos"
+ }
+ ],
+ "name": "0-Activo circulante disponible"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "0-Inventario de producto para la venta"
+ },
+ {
+ "name": "0-Inventario de consumibles"
+ }
+ ],
+ "name": "0-Inventarios"
+ }
+ ],
+ "name": "0-Activo circulante realizable"
+ },
+ {
+ "children": [
+ {
+ "name": "0-Cuentas por cobrar a empleados"
+ },
+ {
+ "name": "0-Cuentas por cobrar a compa\u00f1\u00edas relacionadas"
+ },
+ {
+ "name": "0-Cuentas por cobrar comerciales"
+ },
+ {
+ "name": "0-Inversiones de corto plazo"
+ },
+ {
+ "name": "0-Otras cuentas por cobrar"
+ }
+ ],
+ "name": "0-Activo circulante exigible"
+ }
+ ],
+ "name": "0-Activo circulante"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "0-P\u00f3lizas de seguros prepagadas"
+ }
+ ],
+ "name": "0-Gastos pagados por anticipado"
+ },
+ {
+ "children": [
+ {
+ "name": "0-Dep\u00f3sitos sobre conexiones de Internet"
+ },
+ {
+ "name": "0-Dep\u00f3sitos sobre locales en alquiler"
+ },
+ {
+ "name": "0-Dep\u00f3sitos sobre derechos telef\u00f3nicos"
+ }
+ ],
+ "name": "0-Dep\u00f3sitos de garant\u00eda"
+ }
+ ],
+ "name": "0-Otros activos"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "0-Dep. ac. de herramientas mayores"
+ },
+ {
+ "name": "0-Dep. ac. de mobiliario y equipo de oficina"
+ },
+ {
+ "name": "0-Dep. ac. de maquinaria y equipo de edificios"
+ },
+ {
+ "name": "0-Dep. ac. de equipo de c\u00f3mputo"
+ },
+ {
+ "name": "0-Dep. ac. de veh\u00edculos"
+ }
+ ],
+ "name": "0-Dep. ac. de activos depreciables m\u00f3viles"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "0-Edificio 1"
+ }
+ ],
+ "name": "0-Dep. ac. de edificios \u2013 Valores originales"
+ },
+ {
+ "children": [
+ {
+ "name": "0-Edificio 1"
+ }
+ ],
+ "name": "0-Dep. ac. de edificios \u2013 Revaluaciones"
+ }
+ ],
+ "name": "0-Dep. ac. de edificios"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "0-Edificio 1"
+ }
+ ],
+ "name": "0-Dep. ac. de mejoras a edificios \u2013 Revaluaciones"
+ },
+ {
+ "children": [
+ {
+ "name": "0-Edificio 1"
+ }
+ ],
+ "name": "0-Dep. ac. de mejoras a edificios \u2013 Valores originales"
+ }
+ ],
+ "name": "0-Dep. ac. de mejoras a edificios"
+ }
+ ],
+ "name": "0-Depreciaciones acumuladas sobre activo fijo depreciable"
+ }
+ ],
+ "name": "0-Activo"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "0-Gastos Financieros"
+ },
+ {
+ "name": "0-Depreciaci\u00f3n de activo fijo"
+ },
+ {
+ "name": "0-Ajustes"
+ },
+ {
+ "name": "0-Perdida por robo"
+ },
+ {
+ "name": "0-Donaciones deducibles"
+ }
+ ],
+ "name": "0-Otros gastos"
+ },
+ {
+ "children": [
+ {
+ "name": "0-Donaciones no deducibles"
+ },
+ {
+ "name": "0-Multas"
+ },
+ {
+ "name": "0-Gastos de presidencia"
+ },
+ {
+ "name": "0-Diferencial cambiario"
+ }
+ ],
+ "name": "0-Gastos no deducibles"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "0-Cesant\u00eda"
+ },
+ {
+ "name": "0-Comisiones"
+ },
+ {
+ "name": "0-Cargas patronales"
+ },
+ {
+ "name": "0-Aguinaldo"
+ },
+ {
+ "name": "0-Preaviso"
+ },
+ {
+ "name": "0-Salarios"
+ },
+ {
+ "name": "0-Extras"
+ },
+ {
+ "name": "0-Bonificaciones"
+ }
+ ],
+ "name": "0-Salarios y deducciones"
+ },
+ {
+ "children": [
+ {
+ "name": "0-Transporte"
+ },
+ {
+ "name": "0-Hospedaje"
+ },
+ {
+ "name": "0-Alimentaci\u00f3n"
+ }
+ ],
+ "name": "0-Vi\u00e1ticos"
+ }
+ ],
+ "name": "0-Gastos de personal"
+ },
+ {
+ "children": [
+ {
+ "name": "0-Categor\u00eda 1"
+ }
+ ],
+ "name": "0-Servicios profesionales"
+ },
+ {
+ "children": [
+ {
+ "name": "0-Campa\u00f1as publicitarias"
+ },
+ {
+ "name": "0-Dise\u00f1o de imagen"
+ }
+ ],
+ "name": "0-Gastos de mercadeo"
+ },
+ {
+ "children": [
+ {
+ "name": "0-Costo de producto"
+ },
+ {
+ "name": "0-Costo de producci\u00f3n"
+ },
+ {
+ "name": "0-Costo de materia prima"
+ },
+ {
+ "name": "0-Costo de distribuci\u00f3n"
+ },
+ {
+ "name": "0-Costo de almacenamiento"
+ }
+ ],
+ "name": "0-Costo de venta de producto"
+ }
+ ],
+ "name": "0-Gastos operativos"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "0-Departamento 1"
+ }
+ ],
+ "name": "0-Equipo de c\u00f3mputo y comunicaci\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "name": "0-Departamento 1"
+ }
+ ],
+ "name": "0-Suministros de oficina"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "0-Medidor 1"
+ }
+ ],
+ "name": "0-Luz"
+ },
+ {
+ "children": [
+ {
+ "name": "0-Medidor 1"
+ }
+ ],
+ "name": "0-Agua"
+ },
+ {
+ "children": [
+ {
+ "name": "0-Contrato 1"
+ }
+ ],
+ "name": "0-Internet"
+ },
+ {
+ "children": [
+ {
+ "name": "0-Tel\u00e9fono 1"
+ }
+ ],
+ "name": "0-Tel\u00e9fono"
+ }
+ ],
+ "name": "0-Servicios p\u00fablicos"
+ },
+ {
+ "children": [
+ {
+ "name": "0-Compa\u00f1\u00eda administradora 1"
+ }
+ ],
+ "name": "0-Cuota por administraci\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "name": "0-Oficina 1"
+ }
+ ],
+ "name": "0-Alquiler"
+ }
+ ],
+ "name": "0-Gastos administrativos"
+ }
+ ],
+ "name": "0-Gastos principales"
+ }
+ ],
+ "name": "0-Gastos"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "0-Socio 1",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "0-Aportes de capital"
+ },
+ {
+ "children": [
+ {
+ "name": "0-Socio 1",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "0-Capital social"
+ },
+ {
+ "children": [
+ {
+ "name": "0-Balance inicial",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "0-Balance inicial"
+ },
+ {
+ "children": [
+ {
+ "name": "0-Superavit ganado",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "0-Superavit por revaluaci\u00f3n de activos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "0-Super\u00e1vit de capital",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "0-Cuentas de super\u00e1vit"
+ },
+ {
+ "children": [
+ {
+ "name": "0-Reserva para mejoras",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "0-Reserva para proyectos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "0-Otras reservas"
+ },
+ {
+ "children": [
+ {
+ "name": "0-Reserva legal",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "0-Reserva legal"
+ },
+ {
+ "children": [
+ {
+ "name": "0-Periodo 1",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "0-Utilidad o p\u00e9rdida acumulada de periodos anteriores"
+ },
+ {
+ "children": [
+ {
+ "name": "0-Utilidad o p\u00e9rdida del per\u00edodo actual",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "0-Utilidad o p\u00e9rdida del per\u00edodo actual"
+ }
+ ],
+ "name": "0-Patrimonio"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "0-Donaciones"
+ },
+ {
+ "name": "0-Ajustes"
+ }
+ ],
+ "name": "0-Otros ingresos"
+ },
+ {
+ "children": [
+ {
+ "name": "0-Intereses ganados sobre cuentas corrientes"
+ }
+ ],
+ "name": "0-Ingresos financieros"
+ },
+ {
+ "children": [
+ {
+ "name": "0-Diferencial cambiario"
+ }
+ ],
+ "name": "0-Ingresos no gravables"
+ },
+ {
+ "name": "0-Ingresos por ventas"
+ },
+ {
+ "children": [
+ {
+ "name": "0-Cuota por administraci\u00f3n"
+ }
+ ],
+ "name": "0-Ingresos por administraci\u00f3n"
+ }
+ ],
+ "name": "0-Ingresos"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "0-Cuentas por pagar de provisiones"
+ },
+ {
+ "name": "0-Cuentas por pagar a empleados"
+ },
+ {
+ "name": "0-Cuentas por pagar a proveedores"
+ },
+ {
+ "name": "0-Cuentas por pagar a compa\u00f1\u00edas relacionadas"
+ }
+ ],
+ "name": "0-Cuentas por pagar"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "0-Impuesto de ventas pagado"
+ },
+ {
+ "name": "0-Impuesto de ventas por pagar"
+ }
+ ],
+ "name": "0-Impuesto de ventas"
+ },
+ {
+ "children": [
+ {
+ "name": "0-Adelantos de impuesto de renta"
+ },
+ {
+ "name": "0-Retenciones de impuesto de renta"
+ },
+ {
+ "name": "0-Impuesto de renta por pagar"
+ }
+ ],
+ "name": "0-Impuesto de renta"
+ }
+ ],
+ "name": "0-Impuestos"
+ }
+ ],
+ "name": "0-Pasivo circulante"
+ }
+ ],
+ "name": "0-Pasivo"
+ }
+ ],
+ "name": "0-Plan Contable",
+ "parent_id": null
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/cr_account_chart_template_x.json b/erpnext/accounts/doctype/chart_of_accounts/charts/cr_account_chart_template_x.json
new file mode 100644
index 0000000..9ef6d84
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/cr_account_chart_template_x.json
@@ -0,0 +1,708 @@
+{
+ "name": "Costa Rica - Company 1",
+ "root": {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "xImpuesto de renta por pagar"
+ },
+ {
+ "name": "xAdelantos de impuesto de renta"
+ },
+ {
+ "name": "xRetenciones de impuesto de renta"
+ }
+ ],
+ "name": "xImpuesto de renta"
+ },
+ {
+ "children": [
+ {
+ "name": "xImpuesto de ventas pagado"
+ },
+ {
+ "name": "xImpuesto de ventas por pagar"
+ }
+ ],
+ "name": "xImpuesto de ventas"
+ }
+ ],
+ "name": "xImpuestos"
+ },
+ {
+ "children": [
+ {
+ "name": "xCuentas por pagar a compa\u00f1\u00edas relacionadas"
+ },
+ {
+ "name": "xCuentas por pagar a empleados"
+ },
+ {
+ "name": "xCuentas por pagar a proveedores"
+ },
+ {
+ "name": "xCuentas por pagar de provisiones"
+ }
+ ],
+ "name": "xCuentas por pagar"
+ }
+ ],
+ "name": "xPasivo circulante"
+ }
+ ],
+ "name": "xPasivo"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "xReserva para mejoras",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "xReserva para proyectos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "xOtras reservas"
+ },
+ {
+ "children": [
+ {
+ "name": "xSocio 1",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "xAportes de capital"
+ },
+ {
+ "children": [
+ {
+ "name": "xUtilidad o p\u00e9rdida del per\u00edodo actual",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "xUtilidad o p\u00e9rdida del per\u00edodo actual"
+ },
+ {
+ "children": [
+ {
+ "name": "xBalance inicial",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "xBalance inicial"
+ },
+ {
+ "children": [
+ {
+ "name": "xReserva legal",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "xReserva legal"
+ },
+ {
+ "children": [
+ {
+ "name": "xSuperavit ganado",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "xSuperavit por revaluaci\u00f3n de activos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "xSuper\u00e1vit de capital",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "xCuentas de super\u00e1vit"
+ },
+ {
+ "children": [
+ {
+ "name": "xSocio 1",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "xCapital social"
+ },
+ {
+ "children": [
+ {
+ "name": "xPeriodo 1",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "xUtilidad o p\u00e9rdida acumulada de periodos anteriores"
+ }
+ ],
+ "name": "xPatrimonio"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "xDiferencial cambiario"
+ },
+ {
+ "name": "xMultas"
+ },
+ {
+ "name": "xGastos de presidencia"
+ },
+ {
+ "name": "xDonaciones no deducibles"
+ }
+ ],
+ "name": "xGastos no deducibles"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "xTransporte"
+ },
+ {
+ "name": "xHospedaje"
+ },
+ {
+ "name": "xAlimentaci\u00f3n"
+ }
+ ],
+ "name": "xVi\u00e1ticos"
+ },
+ {
+ "children": [
+ {
+ "name": "xCesant\u00eda"
+ },
+ {
+ "name": "xComisiones"
+ },
+ {
+ "name": "xCargas patronales"
+ },
+ {
+ "name": "xAguinaldo"
+ },
+ {
+ "name": "xPreaviso"
+ },
+ {
+ "name": "xSalarios"
+ },
+ {
+ "name": "xExtras"
+ },
+ {
+ "name": "xBonificaciones"
+ }
+ ],
+ "name": "xSalarios y deducciones"
+ }
+ ],
+ "name": "xGastos de personal"
+ },
+ {
+ "children": [
+ {
+ "name": "xCampa\u00f1as publicitarias"
+ },
+ {
+ "name": "xDise\u00f1o de imagen"
+ }
+ ],
+ "name": "xGastos de mercadeo"
+ },
+ {
+ "children": [
+ {
+ "name": "xCosto de distribuci\u00f3n"
+ },
+ {
+ "name": "xCosto de almacenamiento"
+ },
+ {
+ "name": "xCosto de producto"
+ },
+ {
+ "name": "xCosto de producci\u00f3n"
+ },
+ {
+ "name": "xCosto de materia prima"
+ }
+ ],
+ "name": "xCosto de venta de producto"
+ },
+ {
+ "children": [
+ {
+ "name": "xCategor\u00eda 1"
+ }
+ ],
+ "name": "xServicios profesionales"
+ }
+ ],
+ "name": "xGastos operativos"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "xDepartamento 1"
+ }
+ ],
+ "name": "xSuministros de oficina"
+ },
+ {
+ "children": [
+ {
+ "name": "xCompa\u00f1\u00eda administradora 1"
+ }
+ ],
+ "name": "xCuota por administraci\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "name": "xOficina 1"
+ }
+ ],
+ "name": "xAlquiler"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "xMedidor 1"
+ }
+ ],
+ "name": "xAgua"
+ },
+ {
+ "children": [
+ {
+ "name": "xMedidor 1"
+ }
+ ],
+ "name": "xLuz"
+ },
+ {
+ "children": [
+ {
+ "name": "xTel\u00e9fono 1"
+ }
+ ],
+ "name": "xTel\u00e9fono"
+ },
+ {
+ "children": [
+ {
+ "name": "xContrato 1"
+ }
+ ],
+ "name": "xInternet"
+ }
+ ],
+ "name": "xServicios p\u00fablicos"
+ },
+ {
+ "children": [
+ {
+ "name": "xDepartamento 1"
+ }
+ ],
+ "name": "xEquipo de c\u00f3mputo y comunicaci\u00f3n"
+ }
+ ],
+ "name": "xGastos administrativos"
+ }
+ ],
+ "name": "xGastos principales"
+ },
+ {
+ "children": [
+ {
+ "name": "xGastos Financieros"
+ },
+ {
+ "name": "xDepreciaci\u00f3n de activo fijo"
+ },
+ {
+ "name": "xAjustes"
+ },
+ {
+ "name": "xPerdida por robo"
+ },
+ {
+ "name": "xDonaciones deducibles"
+ }
+ ],
+ "name": "xOtros gastos"
+ }
+ ],
+ "name": "xGastos"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "xBancos"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "xFondo de caja oficinas centrales USD"
+ }
+ ],
+ "name": "xFondos de caja USD"
+ },
+ {
+ "children": [
+ {
+ "name": "xFondo de caja oficinas centrales CRC"
+ }
+ ],
+ "name": "xFondos de caja CRC"
+ }
+ ],
+ "name": "xFondos de caja"
+ },
+ {
+ "children": [
+ {
+ "name": "xFondos en tr\u00e1nsito en bancos"
+ },
+ {
+ "name": "xFondos en tr\u00e1nsito de PayPal a Bancos"
+ },
+ {
+ "name": "xFondos en tr\u00e1nsito en tesorer\u00eda"
+ }
+ ],
+ "name": "xFondos en tr\u00e1nsito"
+ },
+ {
+ "children": [
+ {
+ "name": "xInversi\u00f3n 1"
+ }
+ ],
+ "name": "xInversiones a la vista"
+ },
+ {
+ "children": [
+ {
+ "name": "xCuenta PayPal 1"
+ }
+ ],
+ "name": "xPayPal"
+ }
+ ],
+ "name": "xActivo circulante disponible"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "xInventario de producto para la venta"
+ },
+ {
+ "name": "xInventario de consumibles"
+ }
+ ],
+ "name": "xInventarios"
+ }
+ ],
+ "name": "xActivo circulante realizable"
+ },
+ {
+ "children": [
+ {
+ "name": "xInversiones de corto plazo"
+ },
+ {
+ "name": "xOtras cuentas por cobrar"
+ },
+ {
+ "name": "xCuentas por cobrar a empleados"
+ },
+ {
+ "name": "xCuentas por cobrar a compa\u00f1\u00edas relacionadas"
+ },
+ {
+ "name": "xCuentas por cobrar comerciales"
+ }
+ ],
+ "name": "xActivo circulante exigible"
+ }
+ ],
+ "name": "xActivo circulante"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "xTerreno 1"
+ }
+ ],
+ "name": "xValores originales"
+ },
+ {
+ "children": [
+ {
+ "name": "xTerreno 1"
+ }
+ ],
+ "name": "xRevaluaciones"
+ }
+ ],
+ "name": "xTerrenos"
+ }
+ ],
+ "name": "xActivo fijo no depreciable"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "xEdificio 1"
+ }
+ ],
+ "name": "xEdificios \u2013 Revaluaciones"
+ },
+ {
+ "children": [
+ {
+ "name": "xEdificio 1"
+ }
+ ],
+ "name": "xEdificios \u2013 Valores originales"
+ }
+ ],
+ "name": "xEdificios"
+ },
+ {
+ "children": [
+ {
+ "name": "xMoibliario y equipo de oficina"
+ },
+ {
+ "name": "xHerramientas mayores"
+ },
+ {
+ "name": "xMaquinaria y equipo de edificios"
+ },
+ {
+ "name": "xVeh\u00edculos"
+ },
+ {
+ "name": "xEquipo de c\u00f3mputo"
+ }
+ ],
+ "name": "xActivos depreciables m\u00f3viles"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "xEdificio 1"
+ }
+ ],
+ "name": "xMejoras a edificios \u2013 Valores originales"
+ },
+ {
+ "children": [
+ {
+ "name": "xEdificio 1"
+ }
+ ],
+ "name": "xMejoras a edificios \u2013 Revaluaciones"
+ }
+ ],
+ "name": "xMejoras a edificios"
+ }
+ ],
+ "name": "xActivo fijo depreciable"
+ }
+ ],
+ "name": "xActivo fijo"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "xEdificio 1"
+ }
+ ],
+ "name": "xDep. ac. de edificios \u2013 Revaluaciones"
+ },
+ {
+ "children": [
+ {
+ "name": "xEdificio 1"
+ }
+ ],
+ "name": "xDep. ac. de edificios \u2013 Valores originales"
+ }
+ ],
+ "name": "xDep. ac. de edificios"
+ },
+ {
+ "children": [
+ {
+ "name": "xDep. ac. de herramientas mayores"
+ },
+ {
+ "name": "xDep. ac. de mobiliario y equipo de oficina"
+ },
+ {
+ "name": "xDep. ac. de maquinaria y equipo de edificios"
+ },
+ {
+ "name": "xDep. ac. de equipo de c\u00f3mputo"
+ },
+ {
+ "name": "xDep. ac. de veh\u00edculos"
+ }
+ ],
+ "name": "xDep. ac. de activos depreciables m\u00f3viles"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "xEdificio 1"
+ }
+ ],
+ "name": "xDep. ac. de mejoras a edificios \u2013 Valores originales"
+ },
+ {
+ "children": [
+ {
+ "name": "xEdificio 1"
+ }
+ ],
+ "name": "xDep. ac. de mejoras a edificios \u2013 Revaluaciones"
+ }
+ ],
+ "name": "xDep. ac. de mejoras a edificios"
+ }
+ ],
+ "name": "xDepreciaciones acumuladas sobre activo fijo depreciable"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "xDep\u00f3sitos sobre conexiones de Internet"
+ },
+ {
+ "name": "xDep\u00f3sitos sobre locales en alquiler"
+ },
+ {
+ "name": "xDep\u00f3sitos sobre derechos telef\u00f3nicos"
+ }
+ ],
+ "name": "xDep\u00f3sitos de garant\u00eda"
+ },
+ {
+ "children": [
+ {
+ "name": "xP\u00f3lizas de seguros prepagadas"
+ }
+ ],
+ "name": "xGastos pagados por anticipado"
+ }
+ ],
+ "name": "xOtros activos"
+ }
+ ],
+ "name": "xActivo"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "xDonaciones"
+ },
+ {
+ "name": "xAjustes"
+ }
+ ],
+ "name": "xOtros ingresos"
+ },
+ {
+ "children": [
+ {
+ "name": "xIntereses ganados sobre cuentas corrientes"
+ }
+ ],
+ "name": "xIngresos financieros"
+ },
+ {
+ "name": "xIngresos por ventas"
+ },
+ {
+ "children": [
+ {
+ "name": "xCuota por administraci\u00f3n"
+ }
+ ],
+ "name": "xIngresos por administraci\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "name": "xDiferencial cambiario"
+ }
+ ],
+ "name": "xIngresos no gravables"
+ }
+ ],
+ "name": "xIngresos"
+ }
+ ],
+ "name": "xPlan Contable",
+ "parent_id": null
+ }
+}
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/charts/de_l10n_chart_de_skr04.json b/erpnext/accounts/doctype/chart_of_accounts/charts/de_l10n_chart_de_skr04.json
similarity index 76%
rename from erpnext/setup/doctype/company/charts/de_l10n_chart_de_skr04.json
rename to erpnext/accounts/doctype/chart_of_accounts/charts/de_l10n_chart_de_skr04.json
index ca935f5..202db81 100644
--- a/erpnext/setup/doctype/company/charts/de_l10n_chart_de_skr04.json
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/de_l10n_chart_de_skr04.json
@@ -13,913 +13,8 @@
{
"children": [
{
- "name": "Bank Bewertungsertrag",
- "root_type": "Income"
- },
- {
- "name": "Rundungsdifferenzen",
- "root_type": "Income"
- },
- {
- "name": "Kassendifferenzen",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen steuerfrei \u00a7 4 Nr. 1b UStG (bei Buchgewinn)",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen (bei Buchgewinn)",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge aus Kursdifferenzen",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge aus Bewertung Finanzmittelfonds",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen steuerfrei \u00a7 4 Nr. 1a UStG (bei Buchgewinn)",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen 19% USt (bei Buchgewinn)",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen 16% USt (bei Buchgewinn)",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se aus Verk\u00e4ufen Finanzanlagen 100% / 50% steuerfrei (inlandische Kap.Ges.)(bei Buchgewinn)",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se aus Verkauf immaterieller Verm\u00f6gensgegenst\u00e4nde (bei Buchgewinn)",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se aus Verkauen von Wirtschaftsg\u00fctern des Umlaufverm\u00f6gens- umsatzsteuerfrei \u00a7 4 Nr. 8 ff UStG i. V. m. \u00a7 4 Abs. 3 Satz 4 EStG",
- "root_type": "Income"
- },
- {
- "name": "Erl. a. Verk. v. Wirtschaftsg. d. Umlaufv.- umsatzsteuerf. \u00a7 4 Nr. 8 ff UStG i. V. m. \u00a7 4 Abs. 3 Satz 4 EStG- 100%/50% steuerf.(inlandische Kap. Ges.)",
- "root_type": "Income"
- },
- {
- "name": "steuerfreie Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil",
- "root_type": "Income"
- },
- {
- "name": "Investitionszulagen (steuerfrei)",
- "root_type": "Income"
- },
- {
- "name": "Sonstige steuerfreie Betriebseinnahmen",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se aus Verk\u00e4ufen von Wirtschaftsg\u00fctern des Umlaufverm\u00f6gens nach \u00a7 4 Abs. 3 Satz 4 EStG",
- "root_type": "Income"
- },
- {
- "name": "Periodenfremde Ertr\u00e4ge (soweit nicht au\u00dferordentlich)",
- "root_type": "Income"
- },
- {
- "name": "Sachbez\u00fcge 7% USt (Waren)",
- "root_type": "Income"
- },
- {
- "name": "Verrechnete sonstige Sachbez\u00fcge (keine Waren)",
- "root_type": "Income"
- },
- {
- "name": "Sachbez\u00fcge 19% USt (Waren)",
- "root_type": "Income"
- },
- {
- "name": "Sachbez\u00fcge 16% USt (Waren)",
- "root_type": "Income"
- },
- {
- "name": "Verrechnete sonstige Sachbez\u00fcge 19 % USt ( z.B. Kfz-Gestellung)",
- "root_type": "Income"
- },
- {
- "name": "Verrechnete sonstige Sachbez\u00fcge ",
- "root_type": "Income"
- },
- {
- "name": "Verrechnete sonstige Sachbez\u00fcge ohne Umsatzsteuer",
- "root_type": "Income"
- },
- {
- "name": "Verrechnete sonstige Sachbez\u00fcge 16 % USt ( z.B. Kfz-Gestellung)",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge aus abgeschriebenen Forderungen",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge aus der Herabsetzung der Einzelwertberichtigung zu Forderungen",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge aus der Herabsetzung der Pauschalwertberichtigung zu Forderungen",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge aus dem abgang von Gegenst\u00e4nden des Umlaufverm\u00f6gens au\u00dfer Vorr\u00e4te",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge aus dem abgang von Gegenst\u00e4nden des Umlaufverm\u00f6gens (au\u00dfer Vorr\u00e4te) 100% / 50%steuerfrei (inlandische Kap.Ges.)",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge aus der Ver\u00e4u\u00dferung vo Anteilen an Kapitalgesellschaften 100% / 50% steuerfrei (inlandische Kap. Ges.)",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge aus dem Abgang von Gegenst\u00e4nden des Anlageverm\u00f6gens",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se aus Verkauen von Wirtschaftsg\u00fctern des Umlaufverm\u00f6gens 19% USt f\u00fcr \u00a7 4 Abs. 3 Satz 4 EStG",
- "root_type": "Income"
- },
- {
- "name": "Grundst\u00fccksertr\u00e4ge",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil (aus der W\u00e4hrungsumstellung auf den Euro)",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil nach \u00a7 52 Abs. 16 EStG",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se aus Verk\u00e4ufen Finanzanlagen (bei Buchgewinn)",
- "root_type": "Income"
- },
- {
- "name": "Anlagenabg\u00e4nge Sachanlagen (Restbuchwert bei Buchgewinn)",
- "root_type": "Income"
- },
- {
- "name": "Nicht realisierbare Waehrungsdifferenzen",
- "root_type": "Income"
- },
- {
- "name": "Produkt Rechnung Preisdifferenz",
- "root_type": "Income"
- },
- {
- "name": "Realisierte Waehrungsdifferenzen",
- "root_type": "Income"
- },
- {
- "name": "Ertraege a. Waehrungsumstellung auf Euro",
- "root_type": "Income"
- },
- {
- "name": "Realisierte Waehrungsdifferenzen",
- "root_type": "Income"
- },
- {
- "name": "Bank Waehrungsverlust (Konto)",
- "root_type": "Income"
- },
- {
- "name": "Nicht realisierbare Waehrungsdifferenzen",
- "root_type": "Income"
- },
- {
- "name": "Waehrungsdifferenz zum Kontenausgleich",
- "root_type": "Income"
- },
- {
- "name": "Anlagenabg\u00e4nge Finanzanlagen 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)(Restbuchwert bei Buchgewinn)",
- "root_type": "Income"
- },
- {
- "name": "Sonstige Ertr\u00e4ge unregelm\u00dfig",
- "root_type": "Income"
- },
- {
- "name": "Sonstige Ertr\u00e4ge betrieblich und regelm\u00e4\u00dfig ",
- "root_type": "Income"
- },
- {
- "name": "Sonstige Ertr\u00e4ge betrieblich und regelm\u00e4\u00dfig 16% USt",
- "root_type": "Income"
- },
- {
- "name": "Sonstige Ertr\u00e4ge betriebsfremd und regelm\u00e4\u00dfig",
- "root_type": "Income"
- },
- {
- "name": "Sonstige Ertr\u00e4ge betrieblich und regelm\u00e4\u00dfig 19% USt ",
- "root_type": "Income"
- },
- {
- "name": "Sonstige betriebliche Ertr\u00e4ge",
- "root_type": "Income"
- },
- {
- "name": "Anlagenabg\u00e4nge Finanzanlagen (Restbuchwert bei Buchgewinn)",
- "root_type": "Income"
- },
- {
- "name": "Anlagenabg\u00e4nge immaterielle Verm\u00f6gensgegenst\u00e4nde (Restbuchwert bei Buchgewinn)",
- "root_type": "Income"
- },
- {
- "name": "Versicherungsentsch\u00e4digungen",
- "root_type": "Income"
- },
- {
- "name": "Investitionszusch\u00fcsse (steuerpflichtig)",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil (Existenzgr\u00fcnderr\u00fccklage)",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil (steuerfreie R\u00fccklage)",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil (Ansparabschreibungen)",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil (Sonderabschreibungen)",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von R\u00fcckstellungen",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge aus der steuerlich niedrigeren Bewertung von R\u00fcckstellungen",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge aus der steuerlich niedrigeren Bewertung von Verbindlichkeiten",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge aus Zuschreibungen des Finanzanlageverm\u00f6gens",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge aus Zuschreibungen des Finanzanlageverm\u00f6gens 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge aus Zuschreibungen des Sachanlageverm\u00f6gens",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge aus Zuschreibungen des immateriellen Anlageverm\u00f6gens",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge aus Zuschreibungen des Umlaufverm\u00f6gens 100% / 50% steuerfrei (inlandische Kap. Ges.)",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge aus Zuschreibungen des anderen Anlageverm\u00f6gens 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge aus Zuschreibungen des Umlaufverm\u00f6gens au\u00dfer Vorr\u00e4ten",
- "root_type": "Income"
- }
- ],
- "name": "Sonstige betriebliche Ertr\u00e4ge"
- }
- ],
- "name": "Sonstige betriebliche Ertr\u00e4ge"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Andere aktivierte Eigenleistungen",
- "root_type": "Income"
- }
- ],
- "name": "Andere aktivierte Eigenleistungen"
- }
- ],
- "name": "Andere aktivierte Eigenleistungen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Bestandsver\u00e4nderungen - fertige Erzeugnisse",
- "root_type": "Income"
- },
- {
- "name": "Bestandsver\u00e4nderungen - unfertige Leistungen",
- "root_type": "Income"
- },
- {
- "name": "Bestandsver\u00e4nderungen - unfertige Erzeugnisse",
- "root_type": "Income"
- }
- ],
- "name": "Erh\u00f6hung des Bestands an fertigen und unfertigen Erzeugnissen oder Verminderung des Bestands an fertigen und unfertigen Erzeugnissen"
- },
- {
- "children": [
- {
- "name": "Bestandsver\u00e4nderungen in Arbeit befindlicher Auftr\u00e4ge",
- "root_type": "Income"
- }
- ],
- "name": "Erh\u00f6hung des Bestands in Arbeit befindlicher Auftr\u00e4ge oder Verminderung des Bestands in Arbeit befindlicher Auftr\u00e4ge"
- },
- {
- "children": [
- {
- "name": "Bestandsver\u00e4nderungen in Ausf\u00fchrung befindliche Bauauftr\u00e4ge",
- "root_type": "Income"
- }
- ],
- "name": "Erh\u00f6hung des Bestands in Ausf\u00fchrung befindlicher Bauaftr\u00e4ge oder Verminderung des Bestands in Ausf\u00fchrung befindlicher Bauauftr\u00e4ge"
- }
- ],
- "name": "Erh\u00f6hung oder Verminderung des Bestands an fertigen und unfertige Erzeugnissen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Unentgeltliche Zuwendung von Gegenst\u00e4nden 19% USt",
- "root_type": "Income"
- },
- {
- "name": "Unentgeltliche Zuwendung von Gegenst\u00e4nden 16% USt",
- "root_type": "Income"
- },
- {
- "name": "Unentgeltliche Zuwendung von Gegenst\u00e4nden ohne USt",
- "root_type": "Income"
- },
- {
- "name": "Unentgeltliche Erbringung einer sostigen Leistung 16% USt",
- "root_type": "Income"
- },
- {
- "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 16% USt (Telefon-Nutzung)",
- "root_type": "Income"
- },
- {
- "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 16% USt",
- "root_type": "Income"
- },
- {
- "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 19% USt (Kfz-Nutzung)",
- "root_type": "Income"
- },
- {
- "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 19% USt",
- "root_type": "Income"
- },
- {
- "name": "Unentgeltliche Erbringung einer sostigen Leistung 19% USt",
- "root_type": "Income"
- },
- {
- "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 16% USt (Kfz-Nutzung)",
- "root_type": "Income"
- },
- {
- "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 19% USt (Telefon-Nutzung)",
- "root_type": "Income"
- },
- {
- "name": "Unentgeltliche Erbringung einer sonstigen Leistung 7% USt",
- "root_type": "Income"
- },
- {
- "name": "Unentgeltliche Erbringung einer sostigen Leistung ohne USt",
- "root_type": "Income"
- },
- {
- "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens ohne USt",
- "root_type": "Income"
- },
- {
- "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 7% USt",
- "root_type": "Income"
- },
- {
- "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens ohne USt (Kfz-Nutzung)",
- "root_type": "Income"
- },
- {
- "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens ohne USt (Telefon-Nutzung)",
- "root_type": "Income"
- }
- ],
- "name": "Sonstige betriebliche Ertr\u00e4ge"
- },
- {
- "children": [
- {
- "name": "Erl\u00f6sschm\u00e4lerungen",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerungen aus steuerfreien Ums\u00e4tzen \u00a7 4 Nr. 1a UStG",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerungen 16 % USt",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerung aus im Inland steuerpflichtigen EG-lieferungen 7 % USt",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerungen aus steuerfreien innergemeinschaftlichen Lieferungen",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerung aus im anderen EG-lieferungen steuerpflichtigen Lieferungen",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerung aus im Inland steuerpflichtigen EG-lieferungen 19% USt",
- "root_type": "Income"
- },
- {
- "name": "Gew\u00e4hrte Skonti aus im Inland steuerpflichtigen EG-Lieferungen 19 % USt",
- "root_type": "Income"
- },
- {
- "name": "Gew\u00e4hrte Skonti aus im Inland steuerpflichtigen EG-Lieferungen 7 % USt",
- "root_type": "Income"
- },
- {
- "name": "Gew\u00e4hrte Skonti aus steuerfreien innergemeinschaftlichen Lieferungen \u00a7 4 Nr. 1b UStG",
- "root_type": "Income"
- },
- {
- "name": "Gew\u00e4hrte Skonti aus Leistungen- f\u00fcr die der Leistungsempf\u00e4nger die umsatzsteuer nach \u00a7 13b UStG schuldet",
- "root_type": "Income"
- },
- {
- "name": "Gew\u00e4hrte Boni 19 % USt",
- "root_type": "Income"
- },
- {
- "name": "Gew\u00e4hrte Boni ",
- "root_type": "Income"
- },
- {
- "name": "Gew\u00e4hrte Rabatte 7 % USt",
- "root_type": "Income"
- },
- {
- "name": "Gew\u00e4hrte Skonti 19 % USt",
- "root_type": "Income"
- },
- {
- "name": "Gew\u00e4hrte Skonti 16 % USt",
- "root_type": "Income"
- },
- {
- "name": "Gew\u00e4hrte Skonti",
- "root_type": "Income"
- },
- {
- "name": "Unentgeltliche Zuwendung von Waren 16% USt",
- "root_type": "Income"
- },
- {
- "name": "Unentgeltliche Zuwendung von Waren 19% USt",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerung aus im Inland steuerpflichtigen EG-lieferungen 16% USt",
- "root_type": "Income"
- },
- {
- "name": "Entnahme durch den Unternehmer f\u00fcr Zwecke au\u00dferhalb des Unternehmens (Waren) 16% USt",
- "root_type": "Income"
- },
- {
- "name": "Entnahme durch den Unternehmer f\u00fcr Zwecke au\u00dferhalb des Unternehmens (Waren) 19% USt",
- "root_type": "Income"
- },
- {
- "name": "Unentgeltliche Wertabgaben",
- "root_type": "Income"
- },
- {
- "name": "Entnahme von Gegens\u00e4nden ohne USt",
- "root_type": "Income"
- },
- {
- "name": "Gew\u00e4hrte Skonti 7 % USt",
- "root_type": "Income"
- },
- {
- "name": "Gew\u00e4hrte Skonti aus im Inland steuerpflichtigen EG-Lieferungen 16 % USt",
- "root_type": "Income"
- },
- {
- "name": "Gew\u00e4hrte Skonti aus im Inland steuerpflichtigen EG-Lieferungen",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerungen 7 % USt",
- "root_type": "Income"
- },
- {
- "name": "Gew\u00e4hrte Boni 7 % USt",
- "root_type": "Income"
- },
- {
- "name": "Gew\u00e4hrte Rabatte",
- "root_type": "Expense"
- },
- {
- "name": "Gew\u00e4hrte Rabatte 19 % USt",
- "root_type": "Income"
- },
- {
- "name": "Gew\u00e4hrte Rabatte 16 % USt",
- "root_type": "Income"
- },
- {
- "name": "Gew\u00e4hrte Boni 16 % USt",
- "root_type": "Income"
- },
- {
- "name": "Umsatzsteuerverg\u00fctung",
- "root_type": "Income"
- },
- {
- "name": "Nicht steuerbare ums\u00e4tze (Innenums\u00e4tze)",
- "root_type": "Income"
- },
- {
- "name": "Unentgeltliche Zuwendung von Waren ohne USt",
- "root_type": "Income"
- },
- {
- "name": "Unentgeltliche Zuwendung von Waren 7% USt",
- "root_type": "Income"
- },
- {
- "name": "Statistisches Konto Erl\u00f6se zum allgemeinen Umsatzsteuersatz (E\u00fcR)",
- "root_type": "Income"
- },
- {
- "name": "Entnahme durch Unternehmer f\u00fcr Zwecke au\u00dferhalb des Unternehmens (Waren) ohne USt",
- "root_type": "Income"
- },
- {
- "name": "Entnahme durh Unternehmer f\u00fcr Zwecke au\u00dferhalb des Unternehmens (Waren) 7% USt",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerungen 19 % USt",
- "root_type": "Income"
- },
- {
- "name": "Gegenkonto 4580-4582 bei Aufteilung der Erl\u00f6se nach Steuers\u00e4tzen (E\u00fcR)",
- "root_type": "Income"
- },
- {
- "name": "Statistisches Konto Erl\u00f6se zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)",
- "root_type": "Income"
- },
- {
- "name": "Statistisches konto Erl\u00f6se steuerfrei und nicht steuerbar (E\u00fcR)",
- "root_type": "Income"
- }
- ],
- "name": "Umsatzerl\u00f6se"
- }
- ],
- "name": "Statistische Konten E\u00fcR"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Provision- sonstige Ertr\u00e4ge 7% USt",
- "root_type": "Income"
- },
- {
- "name": "Provision- sonstige Ertr\u00e4ge",
- "root_type": "Income"
- },
- {
- "name": "Provision- sonstige Ertr\u00e4ge 19% USt",
- "root_type": "Income"
- },
- {
- "name": "Provision- sonstige Ertr\u00e4ge steuerfrei (\u00a7 4 Nr. 8 ff. UStG)",
- "root_type": "Income"
- },
- {
- "name": "Provision- sonstige Ertr\u00e4ge steuerfrei (\u00a7 4 Nr. 5 UStG)",
- "root_type": "Income"
- },
- {
- "name": "Provision- sonstige Ertr\u00e4ge 16% USt",
- "root_type": "Income"
- }
- ],
- "name": "Sotige betriebliche Ertr\u00e4ge"
- },
- {
- "children": [
- {
- "name": "Erl\u00f6se aus im Inland steuerpflichtigen EG-Lieferungen 16% USt",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se Leergut",
- "root_type": "Income"
- },
- {
- "name": "Provisionsums\u00e4tze 7% USt",
- "root_type": "Income"
- },
- {
- "name": "Provisionsums\u00e4tze- steuerfrei (\u00a74 Nr. 5 UStG)",
- "root_type": "Income"
- },
- {
- "name": "Provisionsums\u00e4tze- steuerfrei (\u00a74 Nr. 8 ff. UStG)",
- "root_type": "Income"
- },
- {
- "name": "Provisionsums\u00e4tze",
- "root_type": "Income"
- },
- {
- "name": "Provisionsums\u00e4tze 19% USt",
- "root_type": "Income"
- },
- {
- "name": "Provisionsums\u00e4tze 16% USt",
- "root_type": "Income"
- },
- {
- "name": "Umsatzerl\u00f6se (zur fr. Verf\u00fcgung)",
- "root_type": "Income"
- },
- {
- "name": "Nicht abgerechnete Einnahmen",
- "root_type": "Income"
- },
- {
- "name": "Steuerfreie Ums\u00e4tze ohne Vorsteuerabzug zum Gesamtumsatz geh\u00f6rend",
- "root_type": "Income"
- },
- {
- "name": "Steuerfreie Ums\u00e4tze offshore etc.",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se 19% USt",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se aus im Inland steuerpflichtigen EG-Lieferungen 19% USt",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se aus im Inland steuerpflichtigen EG-Lieferungen 7% USt",
- "root_type": "Income"
- },
- {
- "name": "Steuerfreie innergemeinschaftliche Lieferungen \u00a74 Nr. 1b UStG",
- "root_type": "Income"
- },
- {
- "name": "Steuerfreie Ums\u00e4tze \u00a74 Nr. 1a UStG",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se aus im Drittland steuerbaren Leistungen- im Inland ncht steuerbare Ums\u00e4tze",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se aus im anderen EG-Land steuerbaren Leistungen- im Inland nicht steuerbare Ums\u00e4tze",
- "root_type": "Income"
- },
- {
- "name": "Steuerfreie Ums\u00e4tze nach \u00a7 4 Nr. 12 UStG (Vermietung und Verpackung)",
- "root_type": "Income"
- },
- {
- "name": "Steuerfreie Ums\u00e4tze \u00a74 Nr. 8 ff. UStG",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se Abfallverwertung",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se als Kleinunternehmer i.S.d. \u00a7 19 Abs. 1 UStG",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se aus Geldspielautomaten 16% USt",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se aus Geldspielautomaten 19% USt",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se. Die mit den Durchschnittss\u00e4tzen des \u00a7 24 UStG versteuert werden",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se aus Leistungen- f\u00fcr die der Leistungsempf\u00e4nger die Umsatzsteuer nach \u00a7 13b UStG schuldet",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se 16% USt",
- "root_type": "Income"
- },
- {
- "name": "Sonstige steuerfreie Ums\u00e4tze (z.B. \u00a7 4 Nr. 2-7 UStG)",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se 19% USt",
- "root_type": "Income"
- },
- {
- "name": "* Vorausberechnete Einnahmen",
- "root_type": "Income"
- },
- {
- "name": "* Sonstige Einnahmen",
- "root_type": "Income"
- },
- {
- "name": "* Konto Kasse Ertrag",
- "root_type": "Income"
- },
- {
- "name": "Steuerfreie innergemeinschaftliche Lieferungen von Neufahrzeugen an Abnehmer ohne Umsatzsteuer-Identifikationsnummer",
- "root_type": "Income"
- },
- {
- "name": "Lieferungen des ersten Abnehmers bei innergemeinschaftlichen Dreiecksgesch\u00e4ften \u00a7 25b abs. UStG",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se 7% USt",
- "root_type": "Income"
- },
- {
- "name": "Sonstige steuerfreie Ums\u00e4tze Inland",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se aus im anderen EG-Land steuerpflichtigen Lieferungen",
- "root_type": "Income"
- }
- ],
- "name": "Umsatzerl\u00f6se"
- }
- ],
- "name": "Umsatzerl\u00f6se"
- }
- ],
- "name": "Betriebliche Ertr\u00e4ge"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Kfz-Steuer",
- "root_type": "Expense"
- },
- {
- "name": "Grundsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Steuernachzahkungen Vorjahre f\u00fcr sonstige Steuern ",
- "root_type": "Expense"
- },
- {
- "name": "Steuererstattungen Vorjahre f\u00fcr sonstige Steuern ",
- "root_type": "Expense"
- },
- {
- "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von R\u00fcckstellungen f\u00fcr sonstige Steuern",
- "root_type": "Income"
- },
- {
- "name": "Sonstige Steuern ",
- "root_type": "Expense"
- },
- {
- "name": "\u00f6kosteuer",
- "root_type": "Expense"
- },
- {
- "name": "Verbrauchsteuer",
- "root_type": "Expense"
- }
- ],
- "name": "Sonstige Steuern "
- }
- ],
- "name": "Sonstige Steuern "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Etr\u00e4ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm\u00f6gens aus verbundenen Unternehmen",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm\u00f6gens",
- "root_type": "Income"
- },
- {
- "name": "Laufende Ertr\u00e4ge aus Anteilen an Kapitalgesellschaften (Finanzanlageverm\u00f6gen) 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)",
- "root_type": "Income"
- },
- {
- "name": "Laufende Ertr\u00e4ge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)",
- "root_type": "Income"
- }
- ],
- "name": "Ertr\u00e4ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm\u00f6gens"
- }
- ],
- "name": "Ertr\u00e4ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm\u00f6gens"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Au\u00dferordentliche Ertr\u00e4ge nicht finanzwirksam",
- "root_type": "Income"
- },
- {
- "name": "Au\u00dferordentliche Ertr\u00e4ge finanzwirksam",
- "root_type": "Income"
- },
- {
- "name": "Au\u00dferordentliche Ertr\u00e4ge",
- "root_type": "Income"
- }
- ],
- "name": "Au\u00dferordentliche Ertr\u00e4ge"
- }
- ],
- "name": "Au\u00dferordentliche Ertr\u00e4ge"
- },
- {
- "children": [
- {
- "children": [
- {
"name": "Ertr\u00e4ge aus Kapitalherabsetzung",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ertr\u00e4ge aus Kapitalherabsetzung"
@@ -927,17 +22,8 @@
{
"children": [
{
- "name": "Entnahme aus Gewinnr\u00fccklagen aus anderen Gewinnr\u00fccklagen",
- "root_type": "Income"
- }
- ],
- "name": "Entnahme aus Gewinnr\u00fccklagen aus anderen Gewinnr\u00fccklagen"
- },
- {
- "children": [
- {
"name": "Einstellungen in die Kapitalr\u00fccklage nach den Vorschriften \u00fcber die Vereinfachte Kapitalherabsetzung",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Einstellungen in die Kapitalr\u00fccklage nach den Vorschriften \u00fcber die Vereinfachte Kapitalherabsetzung"
@@ -945,17 +31,8 @@
{
"children": [
{
- "name": "Entnahme aus Gewinnr\u00fccklagen aus der gesetzlichen R\u00fccklage",
- "root_type": "Income"
- }
- ],
- "name": "Entnahme aus Gewinnr\u00fccklagen aus der gesetzlichen R\u00fccklage"
- },
- {
- "children": [
- {
"name": "Entnahme aus Gewinnr\u00fccklagen aus satzungsm\u00e4\u00dfigen R\u00fccklage ",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Entnahme aus Gewinnr\u00fccklagen aus satzungsm\u00e4\u00dfigen R\u00fccklage "
@@ -963,8 +40,26 @@
{
"children": [
{
+ "name": "Entnahme aus Gewinnr\u00fccklagen aus anderen Gewinnr\u00fccklagen",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Entnahme aus Gewinnr\u00fccklagen aus anderen Gewinnr\u00fccklagen"
+ },
+ {
+ "children": [
+ {
+ "name": "Entnahme aus Gewinnr\u00fccklagen aus der gesetzlichen R\u00fccklage",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Entnahme aus Gewinnr\u00fccklagen aus der gesetzlichen R\u00fccklage"
+ },
+ {
+ "children": [
+ {
"name": "Entnahme aus Gewinnr\u00fccklagen aus der R\u00fccklage f\u00fcr eigene Anteile ",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Entnahme aus Gewinnr\u00fccklagen aus der R\u00fccklage f\u00fcr eigene Anteile "
@@ -978,27 +73,27 @@
"children": [
{
"name": "Ertr\u00e4ge aus Beteiligungen an verbundenen Unternehmen",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"name": "Gewinnanteile aus Mitunternehmerschaften \u00a7 9 GewStG",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"name": "Laufende Ertr\u00e4ge aus Anteilen an Kapitalgesellschaften (Beteiligung) 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"name": "Gewinne aus Anteilen an nicht steuerbefreiten inl\u00e4ndischen Kapitalgesellschaften \u00a7 9 Nr. 2a GewStG",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"name": "Laufende Ertr\u00e4ge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"name": "Ertr\u00e4ge aus Beteiligungen",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ertr\u00e4ge aus Beteiligungen"
@@ -1011,24 +106,112 @@
{
"children": [
{
- "name": "Ertr\u00e4ge aus Verlust\u00fcbernahme",
- "root_type": "Income"
+ "name": "Laufende Ertr\u00e4ge aus Anteilen an Kapitalgesellschaften (Finanzanlageverm\u00f6gen) 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Etr\u00e4ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm\u00f6gens aus verbundenen Unternehmen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Laufende Ertr\u00e4ge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm\u00f6gens",
+ "report_type": "Profit and Loss"
}
],
- "name": "Ertr\u00e4ge aus Verlust\u00fcbernahme "
- },
+ "name": "Ertr\u00e4ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm\u00f6gens"
+ }
+ ],
+ "name": "Ertr\u00e4ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm\u00f6gens"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Sonstige Zinsertr\u00e4ge",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige Zinsertr\u00e4ge aus verbundenen Unternehmen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Diskontertr\u00e4ge",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zins\u00e4hnliche Ertr\u00e4ge aus verbundenen Unternehmen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zins\u00e4hnliche Ertr\u00e4ge",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Diskontertr\u00e4ge aus verbundenen Unternehmen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Laufende Ertr\u00e4ge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zinsertr\u00e4ge \u00a7 233a AO",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zinsertr\u00e4ge \u00a7 233a AO Sonderfall anlage A KSt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Steuerfreie Aufzinsung des K\u00f6rperschaftsteuerguthabens nach \u00a737 KStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Laufende Ertr\u00e4ge aus Anteilen an Kapitalgesellschaften (Umlaufverm\u00f6gen) 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge aus verbundenen Unternehmen",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge"
+ }
+ ],
+ "name": "Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge"
+ },
+ {
+ "children": [
{
"children": [
{
"name": "Erhaltene Gewinne auf Grund eines Gewinn- oder Teilgewinnabf\u00fchrungsvertrags",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"name": "Erhaltene Gewinne auf Grund einer Gewinngemeinschaft",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Auf Grund einer Gewinngemeinschaft- eines Gewinn- oder Teilgewinnabf\u00fchrungsvertrags erhaltene "
+ },
+ {
+ "children": [
+ {
+ "name": "Ertr\u00e4ge aus Verlust\u00fcbernahme",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ertr\u00e4ge aus Verlust\u00fcbernahme "
}
],
"name": "Ertr\u00e4ge aus Verlust\u00fcbernahme und auf Grund einer Gewinngemeinschaft- eines Gewinn- oder Teilgewinnabf\u00fchrungsvertrags erhaltene Gewinne"
@@ -1036,8 +219,30 @@
{
"children": [
{
+ "children": [
+ {
+ "name": "Au\u00dferordentliche Ertr\u00e4ge nicht finanzwirksam",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Au\u00dferordentliche Ertr\u00e4ge finanzwirksam",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Au\u00dferordentliche Ertr\u00e4ge",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Au\u00dferordentliche Ertr\u00e4ge"
+ }
+ ],
+ "name": "Au\u00dferordentliche Ertr\u00e4ge"
+ },
+ {
+ "children": [
+ {
"name": "Gewinnvortrag nach Verwendung",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "Gewinnvortrag"
@@ -1046,7 +251,7 @@
"children": [
{
"name": "Entnahme aus der Kapitalr\u00fccklage",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Entnahme aus der Kapitalr\u00fccklage"
@@ -1056,65 +261,860 @@
{
"children": [
{
- "name": "Sonstige Zinsertr\u00e4ge aus verbundenen Unternehmen",
- "root_type": "Income"
+ "name": "Sonstige Steuern ",
+ "report_type": "Profit and Loss"
},
{
- "name": "Sonstige Zinsertr\u00e4ge",
- "root_type": "Income"
+ "name": "\u00f6kosteuer",
+ "report_type": "Profit and Loss"
},
{
- "name": "Diskontertr\u00e4ge aus verbundenen Unternehmen",
- "root_type": "Income"
+ "name": "Verbrauchsteuer",
+ "report_type": "Profit and Loss"
},
{
- "name": "Diskontertr\u00e4ge",
- "root_type": "Income"
+ "name": "Steuernachzahkungen Vorjahre f\u00fcr sonstige Steuern ",
+ "report_type": "Profit and Loss"
},
{
- "name": "Laufende Ertr\u00e4ge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)",
- "root_type": "Income"
+ "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von R\u00fcckstellungen f\u00fcr sonstige Steuern",
+ "report_type": "Profit and Loss"
},
{
- "name": "Zinsertr\u00e4ge \u00a7 233a AO Sonderfall anlage A KSt",
- "root_type": "Income"
+ "name": "Grundsteuer",
+ "report_type": "Profit and Loss"
},
{
- "name": "Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge",
- "root_type": "Income"
+ "name": "Kfz-Steuer",
+ "report_type": "Profit and Loss"
},
{
- "name": "Steuerfreie Aufzinsung des K\u00f6rperschaftsteuerguthabens nach \u00a737 KStG",
- "root_type": "Income"
- },
- {
- "name": "Laufende Ertr\u00e4ge aus Anteilen an Kapitalgesellschaften (Umlaufverm\u00f6gen) 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)",
- "root_type": "Income"
- },
- {
- "name": "Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge aus verbundenen Unternehmen",
- "root_type": "Income"
- },
- {
- "name": "Zins\u00e4hnliche Ertr\u00e4ge aus verbundenen Unternehmen",
- "root_type": "Income"
- },
- {
- "name": "Zins\u00e4hnliche Ertr\u00e4ge",
- "root_type": "Income"
- },
- {
- "name": "Zinsertr\u00e4ge \u00a7 233a AO",
- "root_type": "Income"
+ "name": "Steuererstattungen Vorjahre f\u00fcr sonstige Steuern ",
+ "report_type": "Profit and Loss"
}
],
- "name": "Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge"
+ "name": "Sonstige Steuern "
}
],
- "name": "Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge"
+ "name": "Sonstige Steuern "
}
],
"name": "Weitere Ertr\u00e4ge"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Andere aktivierte Eigenleistungen",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Andere aktivierte Eigenleistungen"
+ }
+ ],
+ "name": "Andere aktivierte Eigenleistungen"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Erl\u00f6sschm\u00e4lerungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6sschm\u00e4lerungen aus steuerfreien Ums\u00e4tzen \u00a7 4 Nr. 1a UStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6sschm\u00e4lerungen 19 % USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6sschm\u00e4lerung aus im Inland steuerpflichtigen EG-lieferungen 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gew\u00e4hrte Rabatte 7 % USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gew\u00e4hrte Skonti 19 % USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Unentgeltliche Zuwendung von Waren 7% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gew\u00e4hrte Skonti",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gew\u00e4hrte Skonti 7 % USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gew\u00e4hrte Rabatte 19 % USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6sschm\u00e4lerung aus im Inland steuerpflichtigen EG-lieferungen 16% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6sschm\u00e4lerungen 16 % USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6sschm\u00e4lerung aus im Inland steuerpflichtigen EG-lieferungen 7 % USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6sschm\u00e4lerungen aus steuerfreien innergemeinschaftlichen Lieferungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6sschm\u00e4lerung aus im anderen EG-lieferungen steuerpflichtigen Lieferungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gew\u00e4hrte Boni 16 % USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Entnahme von Gegens\u00e4nden ohne USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Entnahme durch den Unternehmer f\u00fcr Zwecke au\u00dferhalb des Unternehmens (Waren) 16% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Entnahme durch den Unternehmer f\u00fcr Zwecke au\u00dferhalb des Unternehmens (Waren) 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gew\u00e4hrte Boni 7 % USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gew\u00e4hrte Rabatte",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gew\u00e4hrte Skonti aus im Inland steuerpflichtigen EG-Lieferungen 19 % USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gew\u00e4hrte Skonti aus im Inland steuerpflichtigen EG-Lieferungen 7 % USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gew\u00e4hrte Skonti aus steuerfreien innergemeinschaftlichen Lieferungen \u00a7 4 Nr. 1b UStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gew\u00e4hrte Skonti aus Leistungen- f\u00fcr die der Leistungsempf\u00e4nger die umsatzsteuer nach \u00a7 13b UStG schuldet",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Unentgeltliche Wertabgaben",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Entnahme durch Unternehmer f\u00fcr Zwecke au\u00dferhalb des Unternehmens (Waren) ohne USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Entnahme durh Unternehmer f\u00fcr Zwecke au\u00dferhalb des Unternehmens (Waren) 7% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gew\u00e4hrte Boni 19 % USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gew\u00e4hrte Boni ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gew\u00e4hrte Skonti 16 % USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gew\u00e4hrte Rabatte 16 % USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Unentgeltliche Zuwendung von Waren ohne USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Unentgeltliche Zuwendung von Waren 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Unentgeltliche Zuwendung von Waren 16% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Umsatzsteuerverg\u00fctung",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nicht steuerbare ums\u00e4tze (Innenums\u00e4tze)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gew\u00e4hrte Skonti aus im Inland steuerpflichtigen EG-Lieferungen 16 % USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gew\u00e4hrte Skonti aus im Inland steuerpflichtigen EG-Lieferungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gegenkonto 4580-4582 bei Aufteilung der Erl\u00f6se nach Steuers\u00e4tzen (E\u00fcR)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Statistisches Konto Erl\u00f6se zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Statistisches Konto Erl\u00f6se zum allgemeinen Umsatzsteuersatz (E\u00fcR)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Statistisches konto Erl\u00f6se steuerfrei und nicht steuerbar (E\u00fcR)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6sschm\u00e4lerungen 7 % USt",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Umsatzerl\u00f6se"
+ },
+ {
+ "children": [
+ {
+ "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 16% USt (Kfz-Nutzung)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 16% USt (Telefon-Nutzung)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 19% USt (Telefon-Nutzung)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 16% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 19% USt (Kfz-Nutzung)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Unentgeltliche Erbringung einer sonstigen Leistung 7% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Unentgeltliche Erbringung einer sostigen Leistung ohne USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens ohne USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 7% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens ohne USt (Kfz-Nutzung)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens ohne USt (Telefon-Nutzung)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Unentgeltliche Erbringung einer sostigen Leistung 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Unentgeltliche Zuwendung von Gegenst\u00e4nden 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Unentgeltliche Zuwendung von Gegenst\u00e4nden 16% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Unentgeltliche Zuwendung von Gegenst\u00e4nden ohne USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Unentgeltliche Erbringung einer sostigen Leistung 16% USt",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Sonstige betriebliche Ertr\u00e4ge"
+ }
+ ],
+ "name": "Statistische Konten E\u00fcR"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Anlagenabg\u00e4nge Finanzanlagen 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)(Restbuchwert bei Buchgewinn)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige Ertr\u00e4ge unregelm\u00dfig",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige Ertr\u00e4ge betrieblich und regelm\u00e4\u00dfig ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige Ertr\u00e4ge betriebsfremd und regelm\u00e4\u00dfig",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige Ertr\u00e4ge betrieblich und regelm\u00e4\u00dfig 19% USt ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "steuerfreie Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Investitionszulagen (steuerfrei)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige steuerfreie Betriebseinnahmen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige Ertr\u00e4ge betrieblich und regelm\u00e4\u00dfig 16% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se aus Verk\u00e4ufen von Wirtschaftsg\u00fctern des Umlaufverm\u00f6gens nach \u00a7 4 Abs. 3 Satz 4 EStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se aus Verkauen von Wirtschaftsg\u00fctern des Umlaufverm\u00f6gens- umsatzsteuerfrei \u00a7 4 Nr. 8 ff UStG i. V. m. \u00a7 4 Abs. 3 Satz 4 EStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl. a. Verk. v. Wirtschaftsg. d. Umlaufv.- umsatzsteuerf. \u00a7 4 Nr. 8 ff UStG i. V. m. \u00a7 4 Abs. 3 Satz 4 EStG- 100%/50% steuerf.(inlandische Kap. Ges.)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se aus Verkauen von Wirtschaftsg\u00fctern des Umlaufverm\u00f6gens 19% USt f\u00fcr \u00a7 4 Abs. 3 Satz 4 EStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Grundst\u00fccksertr\u00e4ge",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Versicherungsentsch\u00e4digungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Bank Bewertungsertrag",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Rundungsdifferenzen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kassendifferenzen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Periodenfremde Ertr\u00e4ge (soweit nicht au\u00dferordentlich)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige betriebliche Ertr\u00e4ge",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge aus Bewertung Finanzmittelfonds",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge aus dem abgang von Gegenst\u00e4nden des Umlaufverm\u00f6gens (au\u00dfer Vorr\u00e4te) 100% / 50%steuerfrei (inlandische Kap.Ges.)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sachbez\u00fcge 7% USt (Waren)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verrechnete sonstige Sachbez\u00fcge (keine Waren)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sachbez\u00fcge 19% USt (Waren)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sachbez\u00fcge 16% USt (Waren)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verrechnete sonstige Sachbez\u00fcge 19 % USt ( z.B. Kfz-Gestellung)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verrechnete sonstige Sachbez\u00fcge ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verrechnete sonstige Sachbez\u00fcge ohne Umsatzsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verrechnete sonstige Sachbez\u00fcge 16 % USt ( z.B. Kfz-Gestellung)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge aus Zuschreibungen des Finanzanlageverm\u00f6gens",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil (Existenzgr\u00fcnderr\u00fccklage)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil (steuerfreie R\u00fccklage)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil (Ansparabschreibungen)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil (Sonderabschreibungen)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von R\u00fcckstellungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge aus der steuerlich niedrigeren Bewertung von R\u00fcckstellungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge aus der steuerlich niedrigeren Bewertung von Verbindlichkeiten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil (aus der W\u00e4hrungsumstellung auf den Euro)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil nach \u00a7 52 Abs. 16 EStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen steuerfrei \u00a7 4 Nr. 1b UStG (bei Buchgewinn)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen (bei Buchgewinn)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge aus Kursdifferenzen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen steuerfrei \u00a7 4 Nr. 1a UStG (bei Buchgewinn)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen 19% USt (bei Buchgewinn)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen 16% USt (bei Buchgewinn)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Anlagenabg\u00e4nge Sachanlagen (Restbuchwert bei Buchgewinn)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge aus abgeschriebenen Forderungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge aus der Herabsetzung der Einzelwertberichtigung zu Forderungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge aus der Herabsetzung der Pauschalwertberichtigung zu Forderungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se aus Verk\u00e4ufen Finanzanlagen 100% / 50% steuerfrei (inlandische Kap.Ges.)(bei Buchgewinn)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se aus Verk\u00e4ufen Finanzanlagen (bei Buchgewinn)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se aus Verkauf immaterieller Verm\u00f6gensgegenst\u00e4nde (bei Buchgewinn)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Anlagenabg\u00e4nge Finanzanlagen (Restbuchwert bei Buchgewinn)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Anlagenabg\u00e4nge immaterielle Verm\u00f6gensgegenst\u00e4nde (Restbuchwert bei Buchgewinn)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge aus Zuschreibungen des Finanzanlageverm\u00f6gens 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge aus Zuschreibungen des Sachanlageverm\u00f6gens",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge aus Zuschreibungen des immateriellen Anlageverm\u00f6gens",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge aus Zuschreibungen des Umlaufverm\u00f6gens 100% / 50% steuerfrei (inlandische Kap. Ges.)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge aus Zuschreibungen des anderen Anlageverm\u00f6gens 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge aus Zuschreibungen des Umlaufverm\u00f6gens au\u00dfer Vorr\u00e4ten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Investitionszusch\u00fcsse (steuerpflichtig)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge aus dem abgang von Gegenst\u00e4nden des Umlaufverm\u00f6gens au\u00dfer Vorr\u00e4te",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge aus der Ver\u00e4u\u00dferung vo Anteilen an Kapitalgesellschaften 100% / 50% steuerfrei (inlandische Kap. Ges.)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge aus dem Abgang von Gegenst\u00e4nden des Anlageverm\u00f6gens",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nicht realisierbare Waehrungsdifferenzen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Produkt Rechnung Preisdifferenz",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Realisierte Waehrungsdifferenzen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertraege a. Waehrungsumstellung auf Euro",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Realisierte Waehrungsdifferenzen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Bank Waehrungsverlust (Konto)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nicht realisierbare Waehrungsdifferenzen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Waehrungsdifferenz zum Kontenausgleich",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Sonstige betriebliche Ertr\u00e4ge"
+ }
+ ],
+ "name": "Sonstige betriebliche Ertr\u00e4ge"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Bestandsver\u00e4nderungen - fertige Erzeugnisse",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Bestandsver\u00e4nderungen - unfertige Leistungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Bestandsver\u00e4nderungen - unfertige Erzeugnisse",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Erh\u00f6hung des Bestands an fertigen und unfertigen Erzeugnissen oder Verminderung des Bestands an fertigen und unfertigen Erzeugnissen"
+ },
+ {
+ "children": [
+ {
+ "name": "Bestandsver\u00e4nderungen in Arbeit befindlicher Auftr\u00e4ge",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Erh\u00f6hung des Bestands in Arbeit befindlicher Auftr\u00e4ge oder Verminderung des Bestands in Arbeit befindlicher Auftr\u00e4ge"
+ },
+ {
+ "children": [
+ {
+ "name": "Bestandsver\u00e4nderungen in Ausf\u00fchrung befindliche Bauauftr\u00e4ge",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Erh\u00f6hung des Bestands in Ausf\u00fchrung befindlicher Bauaftr\u00e4ge oder Verminderung des Bestands in Ausf\u00fchrung befindlicher Bauauftr\u00e4ge"
+ }
+ ],
+ "name": "Erh\u00f6hung oder Verminderung des Bestands an fertigen und unfertige Erzeugnissen"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Nicht abgerechnete Einnahmen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se Leergut",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se Abfallverwertung",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se 16% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se als Kleinunternehmer i.S.d. \u00a7 19 Abs. 1 UStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se aus Geldspielautomaten 16% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se aus Geldspielautomaten 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se. Die mit den Durchschnittss\u00e4tzen des \u00a7 24 UStG versteuert werden",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Steuerfreie Ums\u00e4tze ohne Vorsteuerabzug zum Gesamtumsatz geh\u00f6rend",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige steuerfreie Ums\u00e4tze (z.B. \u00a7 4 Nr. 2-7 UStG)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "* Vorausberechnete Einnahmen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "* Sonstige Einnahmen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "* Konto Kasse Ertrag",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Provisionsums\u00e4tze 7% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Provisionsums\u00e4tze- steuerfrei (\u00a74 Nr. 5 UStG)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Provisionsums\u00e4tze- steuerfrei (\u00a74 Nr. 8 ff. UStG)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Provisionsums\u00e4tze",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Provisionsums\u00e4tze 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Provisionsums\u00e4tze 16% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Steuerfreie Ums\u00e4tze offshore etc.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se aus im Inland steuerpflichtigen EG-Lieferungen 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se aus im Inland steuerpflichtigen EG-Lieferungen 7% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Steuerfreie innergemeinschaftliche Lieferungen von Neufahrzeugen an Abnehmer ohne Umsatzsteuer-Identifikationsnummer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Lieferungen des ersten Abnehmers bei innergemeinschaftlichen Dreiecksgesch\u00e4ften \u00a7 25b abs. UStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se 7% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Steuerfreie innergemeinschaftliche Lieferungen \u00a74 Nr. 1b UStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Steuerfreie Ums\u00e4tze \u00a74 Nr. 1a UStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se aus im Drittland steuerbaren Leistungen- im Inland ncht steuerbare Ums\u00e4tze",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se aus im anderen EG-Land steuerbaren Leistungen- im Inland nicht steuerbare Ums\u00e4tze",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se aus Leistungen- f\u00fcr die der Leistungsempf\u00e4nger die Umsatzsteuer nach \u00a7 13b UStG schuldet",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige steuerfreie Ums\u00e4tze Inland",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se aus im Inland steuerpflichtigen EG-Lieferungen 16% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se aus im anderen EG-Land steuerpflichtigen Lieferungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Steuerfreie Ums\u00e4tze nach \u00a7 4 Nr. 12 UStG (Vermietung und Verpackung)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Steuerfreie Ums\u00e4tze \u00a74 Nr. 8 ff. UStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Umsatzerl\u00f6se (zur fr. Verf\u00fcgung)",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Umsatzerl\u00f6se"
+ },
+ {
+ "children": [
+ {
+ "name": "Provision- sonstige Ertr\u00e4ge steuerfrei (\u00a7 4 Nr. 5 UStG)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Provision- sonstige Ertr\u00e4ge steuerfrei (\u00a7 4 Nr. 8 ff. UStG)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Provision- sonstige Ertr\u00e4ge 16% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Provision- sonstige Ertr\u00e4ge 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Provision- sonstige Ertr\u00e4ge 7% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Provision- sonstige Ertr\u00e4ge",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Sotige betriebliche Ertr\u00e4ge"
+ }
+ ],
+ "name": "Umsatzerl\u00f6se"
+ }
+ ],
+ "name": "Betriebliche Ertr\u00e4ge"
}
],
"name": "Gewinn u. Verlust - Ertr\u00e4ge"
@@ -1128,68 +1128,68 @@
{
"children": [
{
- "name": "Bauleistungen eines im Inland ans\u00e4ssigen Unternehmers ohne Vorsteuer und 7% Umsatzsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Leistungen eines im Ausland ans\u00e4ssigen Unternehmers ohne Vorsteuer und 7% Umsatzsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Bauleistungen eines im Inland ans\u00e4ssigen Unternehmers 7% Vorsteuer und 7% Umsatzsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Leistungen eines im Ausland ans\u00e4ssigen Unternehmers 7% Vorsteuer und 7% Umsatzsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Erhaltene Skonti aus Leistungen- f\u00fcr die als Leistungsempf\u00e4nger die Steuer nach \u00a7 13b UStG geschuldet wird 19% Vorsteuer und 19% Umsatzsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Erhaltene Skonti aus Leistungen- f\u00fcr die als Leistungsempf\u00e4nger die Steuer nach \u00a7 13b UStG geschuldet wird ohne Vorsteuer aber mit Umsatzsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Erhaltene Skonti aus Leistungen- f\u00fcr die als Leistungsempf\u00e4nger die Steuer nach \u00a7 13b UStG geschuldet wird 16% Vorsteuer und 16% Umsatzsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Erhaltene Skonti aus Leistungen- f\u00fcr die als Leistungsempf\u00e4nger die Steuer nach \u00a7 13b UStG geschuldet wird",
- "root_type": "Expense"
+ "name": "Bauleistungen eines im Inland ans\u00e4ssigen Unternehmers 16% Vorsteuer und 16% Umsatzsteuer",
+ "report_type": "Profit and Loss"
},
{
"name": "Bauleistungen eines im Inland ans\u00e4ssigen Unternehmers 19% Vorsteuer und 19% Umsatzsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Bauleistungen eines im Inland ans\u00e4ssigen Unternehmers 16% Vorsteuer und 16% Umsatzsteuer",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Leistungen eines im Ausland ans\u00e4ssigen Unternehmers 19% Vorsteuer und 19% Umsatzsteuer",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Leistungen eines im Ausland ans\u00e4ssigen Unternehmers 16% Vorsteuer und 16% Umsatzsteuer",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
- "name": "Bauleistungen eines im Inland ans\u00e4ssigen Unternehmers ohne Vorsteuer und 16% Umsatzsteuer",
- "root_type": "Expense"
+ "name": "Leistungen eines im Ausland ans\u00e4ssigen Unternehmers ohne Vorsteuer und 7% Umsatzsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Bauleistungen eines im Inland ans\u00e4ssigen Unternehmers 7% Vorsteuer und 7% Umsatzsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Leistungen eines im Ausland ans\u00e4ssigen Unternehmers 7% Vorsteuer und 7% Umsatzsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Bauleistungen eines im Inland ans\u00e4ssigen Unternehmers ohne Vorsteuer und 7% Umsatzsteuer",
+ "report_type": "Profit and Loss"
},
{
"name": "Bauleistungen eines im Inland ans\u00e4ssigen Unternehmers ohne Vorsteuer und 19% Umsatzsteuer",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Bauleistungen eines im Inland ans\u00e4ssigen Unternehmers ohne Vorsteuer und 16% Umsatzsteuer",
+ "report_type": "Profit and Loss"
},
{
"name": "Leistungen eines im Ausland ans\u00e4ssigen Unternehmers ohne Vorsteuer und 16% Umsatzsteuer",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Leistungen eines im Ausland ans\u00e4ssigen Unternehmers ohne Vorsteuer und 19% Umsatzsteuer",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhaltene Skonti aus Leistungen- f\u00fcr die als Leistungsempf\u00e4nger die Steuer nach \u00a7 13b UStG geschuldet wird 19% Vorsteuer und 19% Umsatzsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhaltene Skonti aus Leistungen- f\u00fcr die als Leistungsempf\u00e4nger die Steuer nach \u00a7 13b UStG geschuldet wird",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhaltene Skonti aus Leistungen- f\u00fcr die als Leistungsempf\u00e4nger die Steuer nach \u00a7 13b UStG geschuldet wird ohne Vorsteuer aber mit Umsatzsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhaltene Skonti aus Leistungen- f\u00fcr die als Leistungsempf\u00e4nger die Steuer nach \u00a7 13b UStG geschuldet wird 16% Vorsteuer und 16% Umsatzsteuer",
+ "report_type": "Profit and Loss"
}
],
"name": "Aufwendungen f\u00fcr bezogene Leistungen"
@@ -1202,244 +1202,244 @@
{
"children": [
{
- "name": "Nicht abziehbare Vorsteuer 7%",
- "root_type": "Expense"
- },
- {
- "name": "Verrechnete Stoffkosten (Gegenkonto 5000-99)",
- "root_type": "Expense"
- },
- {
- "name": "Bezugsnebenkosten",
- "root_type": "Expense"
- },
- {
- "name": "Nicht abziehbare Vorsteuer 16%",
- "root_type": "Expense"
- },
- {
- "name": "Leergut",
- "root_type": "Expense"
- },
- {
- "name": "Erhaltene Rabatte 19% Vorsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Steuerfreier innergemeinschaftlicher Erwerb",
- "root_type": "Expense"
- },
- {
- "name": "Steuerfreie Einfuhren",
- "root_type": "Expense"
- },
- {
- "name": "Bestandsver\u00e4nderungen Roh- Hilfs- und Betriebsstoffe/Waren",
- "root_type": "Expense"
- },
- {
- "name": "Nachl\u00e4sse 15 % Vorsteuer ",
- "root_type": "Expense"
- },
- {
- "name": "Wareneingang 9 % Vorsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Nachl\u00e4sse",
- "root_type": "Expense"
- },
- {
- "name": "Nachl\u00e4sse aus innergemeinschaftlichem Erwerb 16% Vorsteuer und 16% Umsatzsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Nachl\u00e4sse aus innergemeinschaftlichem Erwerb 7% Vorsteuer und 7% Umsatzsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Nachl\u00e4sse aus innergemeinschaftlichem Erwerb 19% Vorsteuer und 19% Umsatzsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb ",
- "root_type": "Expense"
- },
- {
- "name": "Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb 7% Vorsteuer und 7% Umsatzsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb 16% Vorsteuer und 16% Umsatzsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Erhaltene Boni ",
- "root_type": "Expense"
- },
- {
- "name": "Erhaltene Boni 19% Vorsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Erhaltene Boni 16% Vorsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb 19% Vorsteuer und 19% Umsatzsteuer",
- "root_type": "Expense"
- },
- {
- "name": "* Konto Kasse Aufwand",
- "root_type": "Expense"
- },
- {
- "name": "* Produkt Vertriebsausgaben",
- "root_type": "Expense"
- },
- {
- "name": "* Produkt Ausgaben",
- "root_type": "Expense"
- },
- {
- "name": "Wareneingang 19 % Vorsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Innergemeinschaftlicher Erwerb 7% Vorsteuer und 7% Umsatzsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Innergemeinschaftlicher Erwerb 19% Vorsteuer und 19% Umsatzsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Energiestoffe (Fertigung)",
- "root_type": "Expense"
- },
- {
- "name": "Nicht abziehbare Vorsteuer ",
- "root_type": "Expense"
- },
- {
- "name": "Nicht abziehbare Vorsteuer 19%",
- "root_type": "Expense"
- },
- {
- "name": "Wareneingang 16 % Vorsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Innergemeinschaftlicher Erwerb 16% Vorsteuer und 16% Umsatzsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Waren aus einem Umsatzsteuerlager- \u00a7 13a UStG 7% Vorsteuer und 7% Umsatzsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Waren aus einem Umsatzsteuerlager- \u00a7 13a UStG 19% Vorsteuer und 19% Umsatzsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Waren aus einem Umsatzsteuerlager- \u00a7 13a UStG 16% Vorsteuer und 16% Umsatzsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Einkauf von Roh- Hilfs- und Betriebsstoffen",
- "root_type": "Expense"
- },
- {
- "name": "Erhaltene Rabatte 7% Vorsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Erhaltene Rabatte 16% Vorsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Wareneingang 10-7 % Vorsteuer",
- "root_type": "Expense"
- },
- {
"name": "Wareneingang 5 % Vorsteuer",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Wareneingang 5-5 % Vorsteuer",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
- "name": "Wareneingang 7 % Vorsteuer",
- "root_type": "Expense"
+ "name": "Nicht abziehbare Vorsteuer ",
+ "report_type": "Profit and Loss"
},
{
- "name": "Erhaltene Skonti 7% Vorsteuer",
- "root_type": "Expense"
+ "name": "Verrechnete Stoffkosten (Gegenkonto 5000-99)",
+ "report_type": "Profit and Loss"
},
{
- "name": "Erhaltene Skonti ",
- "root_type": "Expense"
+ "name": "Nachl\u00e4sse",
+ "report_type": "Profit and Loss"
},
{
- "name": "Erhaltene Skonti 16% Vorsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Erhaltene Skonti 19% Vorsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Wareneingang",
- "root_type": "Expense"
- },
- {
- "name": "Erhaltene Boni 7% Vorsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Erhaltene Rabatte",
- "root_type": "Expense"
- },
- {
- "name": "Innergemeinschaftlicher Erwerb von Neufahrzeugen von Lieferanten ohne Umsatzsteuer-Identifikationsnummer 16% Vorsteuer und 16% Umsatzsteuer",
- "root_type": "Expense"
+ "name": "Nicht abziehbare Vorsteuer 19%",
+ "report_type": "Profit and Loss"
},
{
"name": "Innergemeinschaftlicher Erwerb von Neufahrzeugen von Lieferanten ohne Umsatzsteuer-Identifikationsnummer 19% Vorsteuer und 19% Umsatzsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 16% Umsatzsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 19% Umsatzsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug- 7% Umsatzsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Nachl\u00e4sse aus innergemeinschaftlichem Erwerb 15% Vorsteuer und 15% Umsatzsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Nachl\u00e4sse 16 % Vorsteuer ",
- "root_type": "Expense"
- },
- {
- "name": "Nachl\u00e4sse 19 % Vorsteuer ",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Nachl\u00e4sse 7 % Vorsteuer ",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Bezugsnebenkosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nicht abziehbare Vorsteuer 16%",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nachl\u00e4sse 19 % Vorsteuer ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Wareneingang 16 % Vorsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhaltene Skonti 7% Vorsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhaltene Skonti ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhaltene Skonti 16% Vorsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhaltene Skonti 19% Vorsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Leergut",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb 7% Vorsteuer und 7% Umsatzsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb 19% Vorsteuer und 19% Umsatzsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Waren aus einem Umsatzsteuerlager- \u00a7 13a UStG 16% Vorsteuer und 16% Umsatzsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Wareneingang",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhaltene Boni 7% Vorsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhaltene Rabatte 19% Vorsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhaltene Boni ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhaltene Boni 19% Vorsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhaltene Boni 16% Vorsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Wareneingang 7 % Vorsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhaltene Rabatte 7% Vorsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Einkauf von Roh- Hilfs- und Betriebsstoffen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Waren aus einem Umsatzsteuerlager- \u00a7 13a UStG 19% Vorsteuer und 19% Umsatzsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Energiestoffe (Fertigung)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb 16% Vorsteuer und 16% Umsatzsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhaltene Rabatte",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "* Konto Kasse Aufwand",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "* Produkt Vertriebsausgaben",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "* Produkt Ausgaben",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Wareneingang 19 % Vorsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhaltene Rabatte 16% Vorsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Wareneingang 10-7 % Vorsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nachl\u00e4sse aus innergemeinschaftlichem Erwerb 16% Vorsteuer und 16% Umsatzsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nachl\u00e4sse aus innergemeinschaftlichem Erwerb 7% Vorsteuer und 7% Umsatzsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 16% Umsatzsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 19% Umsatzsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Innergemeinschaftlicher Erwerb 16% Vorsteuer und 16% Umsatzsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug- 7% Umsatzsteuer",
+ "report_type": "Profit and Loss"
},
{
"name": "Z\u00f6lle und Einfuhrabgaben",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nicht abziehbare Vorsteuer 7%",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nachl\u00e4sse aus innergemeinschaftlichem Erwerb 15% Vorsteuer und 15% Umsatzsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nachl\u00e4sse aus innergemeinschaftlichem Erwerb 19% Vorsteuer und 19% Umsatzsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nachl\u00e4sse 16 % Vorsteuer ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Steuerfreier innergemeinschaftlicher Erwerb",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Steuerfreie Einfuhren",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Bestandsver\u00e4nderungen Roh- Hilfs- und Betriebsstoffe/Waren",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Innergemeinschaftlicher Erwerb 7% Vorsteuer und 7% Umsatzsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Innergemeinschaftlicher Erwerb 19% Vorsteuer und 19% Umsatzsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nachl\u00e4sse 15 % Vorsteuer ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Wareneingang 9 % Vorsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Innergemeinschaftlicher Erwerb von Neufahrzeugen von Lieferanten ohne Umsatzsteuer-Identifikationsnummer 16% Vorsteuer und 16% Umsatzsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Waren aus einem Umsatzsteuerlager- \u00a7 13a UStG 7% Vorsteuer und 7% Umsatzsteuer",
+ "report_type": "Profit and Loss"
}
],
"name": "Aufwendungen f\u00fcr Roh- Hilfs- und Betriebsstoffe und f\u00fcr bezogene Waren"
@@ -1453,7 +1453,7 @@
"children": [
{
"name": "Fremdleistungen",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Aufwendungen f\u00fcr bezogene Leistungen"
@@ -1467,7 +1467,7 @@
"children": [
{
"name": "Aufwendungen f\u00fcr Roh- Hilfs- und Betriebsstoffe und f\u00fcr bezogene Waren",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Aufwendungen f\u00fcr Roh- Hilfs- und Betriebsstoffe und f\u00fcr bezogene Waren"
@@ -1483,1101 +1483,11 @@
{
"children": [
{
- "children": [
- {
- "children": [
- {
- "name": "Aufwendungen f\u00fcr Altersversorgung",
- "root_type": "Expense"
- },
- {
- "name": "Aufwendungen f\u00fcr Altersversorgung f\u00fcr Mitunternehmer \u00a7 15 EStG",
- "root_type": "Expense"
- },
- {
- "name": "Gesetzliche soziale Aufwendungen",
- "root_type": "Expense"
- },
- {
- "name": "Freiwillige soziale Aufwendungen- lohnsteuerfrei",
- "root_type": "Expense"
- },
- {
- "name": "Sonstige soziale Abgaben",
- "root_type": "Expense"
- },
- {
- "name": "Versorgungskassen",
- "root_type": "Expense"
- },
- {
- "name": "Gesetzliche soziale Aufwendungen f\u00fcr Mitunternehmer \u00a7 15 EStG",
- "root_type": "Expense"
- },
- {
- "name": "Beitr\u00e4ge zur Berufsgenossenschaft",
- "root_type": "Expense"
- },
- {
- "name": "Pauschale Steuer auf sonstige Bez\u00fcge (z.B. Direktversicherungen)",
- "root_type": "Expense"
- },
- {
- "name": "Aufwendungen f\u00fcr Unterst\u00fctzung",
- "root_type": "Expense"
- }
- ],
- "name": "Soziale Abgaben und Aufwendungen f\u00fcr Altersversorgung und f\u00fcr Unterst\u00fctzung",
- "root_type": "Expense"
- }
- ],
- "name": "Soziale Abgaben und Aufwendungen f\u00fcr Altersversorgung und f\u00fcr Unterst\u00fctzung"
- },
- {
- "children": [
- {
- "name": "Krankengeldzusch\u00fcsse",
- "root_type": "Expense"
- },
- {
- "name": "Zusch\u00fcsse der Agenturen f\u00fcr Arbeit (Haben)",
- "root_type": "Expense"
- },
- {
- "name": "Ehegattengehalt",
- "root_type": "Expense"
- },
- {
- "name": "L\u00f6hne ",
- "root_type": "Expense"
- },
- {
- "name": "Pauschale Steuer auf sonstige Bez\u00fcge (z.B. Fahrkosten Zusch\u00fcsse)",
- "root_type": "Expense"
- },
- {
- "name": "Freiwillige soziale Aufwendungen- lohnsteuerpflichtig",
- "root_type": "Expense"
- },
- {
- "name": "Bedienungsgelder",
- "root_type": "Expense"
- },
- {
- "name": "Pauschale Steuer f\u00fcr Aushilfen",
- "root_type": "Expense"
- },
- {
- "name": "Verg\u00fctungen an angestellte Mitunternehmer \u00a7 15 EStG",
- "root_type": "Expense"
- },
- {
- "name": "Gesch\u00e4ftsf\u00fchrergeh\u00e4lter der GmbH-Gesellschafter",
- "root_type": "Expense"
- },
- {
- "name": "Tantiemen",
- "root_type": "Expense"
- },
- {
- "name": "Gesch\u00e4ftsf\u00fchrergeh\u00e4lter ",
- "root_type": "Expense"
- },
- {
- "name": "Geh\u00e4lter",
- "root_type": "Expense"
- },
- {
- "name": "L\u00f6hne und Geh\u00e4lter",
- "root_type": "Expense"
- },
- {
- "name": "Aushilfsl\u00f6hne",
- "root_type": "Expense"
- },
- {
- "name": "Fahrkostenerstattung Wohnung/Arbeitsst\u00e4tte",
- "root_type": "Expense"
- },
- {
- "name": "Verm\u00f6genswirksame Leistungen",
- "root_type": "Expense"
- }
- ],
- "name": "L\u00f6hne und Geh\u00e4lter"
+ "name": "Verlustvortrag nach Verwendung",
+ "report_type": "Profit and Loss"
}
],
- "name": "Personalaufwand"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Forderungsverluste (soweit un\u00fcblich hoch)",
- "root_type": "Expense"
- },
- {
- "name": "Forderungsverluste 7% USt (soweit un\u00fcblich hoch)",
- "root_type": "Expense"
- },
- {
- "name": "Forderungsverluste 16% USt (soweit un\u00fcblich hoch)",
- "root_type": "Expense"
- },
- {
- "name": "Forderungsverluste 19% USt (soweit un\u00fcblich hoch)",
- "root_type": "Expense"
- },
- {
- "name": "Forderungsverluste 15% USt (soweit un\u00fcblich hoch)",
- "root_type": "Expense"
- },
- {
- "name": "Vorwegnahme k\u00fcnftiger Wertschwankungen im Umlaufverm\u00f6gen (soweit un\u00fcblich hoch)",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibungen auf Verm\u00f6gensgegenst\u00e4nde des Umlaufverm\u00f6gens (soweit un\u00fcblich hoch)",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibungen auf Umlaufverm\u00f6gen- steuerrechtlich bedingt (soweit un\u00fcblich hoch)",
- "root_type": "Expense"
- }
- ],
- "name": "Abschreibungen a. Verm\u00f6gensgeg. d. Umlaufverm\u00f6gens- soweit diese die in der Kapitalgesellschaft \u00fcblichen Abschreibungen \u00fcberschreiten"
- }
- ],
- "name": "Abschreibungen a. Verm\u00f6gensgeg. d. Umlaufverm\u00f6gens- soweit diese die in der Kapitalgesellschaft \u00fcblichen Abschreibungen \u00fcberschreiten"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Abschreibungen auf Sachanlagen (ohne AfA auf Kfz und Geb\u00e4ude)",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibungen auf Kfz",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibungen auf Geb\u00e4udeteil des h\u00e4uslischen Arbeitszimmers",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibungen auf Geb\u00e4ude",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibungen auf Sachanlagen auf Grund steuerlicher Sondervorschriften ",
- "root_type": "Expense"
- },
- {
- "name": "Sonderabschreibungen nach \u00a7 7g Abs. 1 u. 2 EStG (ohne Kfz)",
- "root_type": "Expense"
- },
- {
- "name": "Sonderabschreibungen nach \u00a7 7g Abs. 1 u. 2 EStG (f\u00fcr Kfz)",
- "root_type": "Expense"
- },
- {
- "name": "Sofortabschreibungen geringwertiger Wirtschaftsg\u00fcter",
- "root_type": "Expense"
- },
- {
- "name": "Au\u00dferplanma\u00dfige Abschreibungen auf aktivierte- geringwertige Wirtschaftsg\u00fcter",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibungen auf Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibungen auf Aufwendungen f\u00fcr die W\u00e4hrungsumstellung auf den Euro",
- "root_type": "Expense"
- },
- {
- "name": "Au\u00dferplanm\u00e4\u00dfige Abschreibungen auf Sachanlagen",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibungen auf immaterielle Verm\u00f6gensgegenst\u00e4nde",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibungen auf den Gesch\u00e4fts- oder Firmenwert",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibungen auf aktivierte- geringwertige Wirtschaftsg\u00fcter",
- "root_type": "Expense"
- },
- {
- "name": "Absetzung f\u00fcr Au\u00dfergew\u00f6hnliche technische und wirtschaftliche Abnutzung der Geb\u00e4ude",
- "root_type": "Expense"
- },
- {
- "name": "Absetzung f\u00fcr Au\u00dfergew\u00f6hnliche technische und wirtschaftliche Abnutzung sonstiger Wirtschaftsg\u00fcter",
- "root_type": "Expense"
- },
- {
- "name": "Absetzung f\u00fcr Au\u00dfergew\u00f6hnliche technische und wirtschaftliche Abnutzung des Kfz",
- "root_type": "Expense"
- },
- {
- "name": "Kaufleasing",
- "root_type": "Expense"
- },
- {
- "name": "Au\u00dferplanm\u00e4\u00dfige Abschreibungen auf immaterielle Verm\u00f6gensgegenst\u00e4nde",
- "root_type": "Expense"
- }
- ],
- "name": "Abschreibungen auf immaterielle Verm\u00f6gensgegenst\u00e4nde des Anlageverm\u00f6gens und Sachanlagen sowie auf aktivierte Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs"
- }
- ],
- "name": "Abschreibungen auf immaterielle Verm\u00f6gensgegenst\u00e4nde des Anlageverm\u00f6gens und Sachanlagen sowie auf aktivierte Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Kalkulatorische Miete/Pacht",
- "root_type": "Expense"
- },
- {
- "name": "Kalkulatorischer Unternehmerlohn",
- "root_type": "Expense"
- },
- {
- "name": "Kalkulatorische Abschreibungen",
- "root_type": "Expense"
- },
- {
- "name": "Kalkulatorische Zinsen",
- "root_type": "Expense"
- },
- {
- "name": "Kalkulatorische Wagnisse",
- "root_type": "Expense"
- },
- {
- "name": "Kalkulatorischer Lohn f\u00fcr unentgeltliche Mitarbeiter",
- "root_type": "Expense"
- },
- {
- "name": "Verrechnete kalkulatorische Miete/Pacht",
- "root_type": "Expense"
- },
- {
- "name": "Verrechnete kalkulatorische Abschreibungen",
- "root_type": "Expense"
- },
- {
- "name": "Verrechneter kalkulatorischer Lohn f\u00fcr unentgeltliche Mitarbeiter",
- "root_type": "Expense"
- },
- {
- "name": "Verrechnete kalkulatorische Wagnisse",
- "root_type": "Expense"
- },
- {
- "name": "Verrechneter kalkulatorischer Unternehmerlohn",
- "root_type": "Expense"
- },
- {
- "name": "Verrechnete kalkulatorische Zinsen",
- "root_type": "Expense"
- }
- ],
- "name": "Sonstige betriebliche Aufwendungen"
- }
- ],
- "name": "Kalkulatorische Kosten"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Sonstige eingeschr\u00e4nkt abziehbare Betriebsausgaben (nicht abziehbarer Anteil)",
- "root_type": "Expense"
- },
- {
- "name": "Nicht Abzugsf\u00e4hige Bewirtungskosten",
- "root_type": "Expense"
- },
- {
- "name": "Nicht Abzugsf\u00e4hige Betriebsausgaben aus Werbe- und Repr\u00e4sentationskosten (nicht abziehbarer Anteil)",
- "root_type": "Expense"
- },
- {
- "name": "Zuwendungen- Spenden an Stiftungen f\u00fcr wissenschaftliche- mitdt\u00e4tige- kulturelle Zwecke",
- "root_type": "Expense"
- },
- {
- "name": "Zuwendungen- Spenden an Stiftungen f\u00fcr Kirchliche- religi\u00f6se und gemeinn\u00fctzige Zwecke",
- "root_type": "Expense"
- },
- {
- "name": "Zuwendungen- Spenden an politische Parteien",
- "root_type": "Expense"
- },
- {
- "name": "Zuwendungen- Spenden an Stiftungen f\u00fcr gemeinn\u00fctzige Zwecke i. S. d. \u00a7 52 Abs. 2 Nr. 1-3 AO",
- "root_type": "Expense"
- },
- {
- "name": "Zuwendungen- Spenden f\u00fcr mildt\u00e4tige Zwecke",
- "root_type": "Expense"
- },
- {
- "name": "Zuwendungen- Spenden f\u00fcr kirchliche- religi\u00f6se und gemeinn\u00fctzige Zwecke",
- "root_type": "Expense"
- },
- {
- "name": "Zuwendungen- Spenden- steuerlich nicht abziehbar",
- "root_type": "Expense"
- },
- {
- "name": "Zuwendungen- Spenden f\u00fcr wissenschaftliche und kulturelle Zwecke",
- "root_type": "Expense"
- },
- {
- "name": "Reinigung",
- "root_type": "Expense"
- },
- {
- "name": "Kilometergelderstattung Arbeitnehmer",
- "root_type": "Expense"
- },
- {
- "name": "Reisekosten Arbeitnehmer Verpflegungsmehraufwand",
- "root_type": "Expense"
- },
- {
- "name": "Reisekosten Arbeitnehmer Fahrkosten",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibung auf Umlaufverm\u00f6gen au\u00dfer Vorr\u00e4te und Wertpapieren des UV (\u00fcbliche H\u00f6he)",
- "root_type": "Expense"
- },
- {
- "name": "Ausgleichsabgabe i. S. d. Schwerbehindertengesetzes",
- "root_type": "Expense"
- },
- {
- "name": "Vorwegnahme k\u00fcnftiger Wertschwankungen im Umlaufverm\u00f6gen au\u00dfer Vorr\u00e4te und Wertpapiere",
- "root_type": "Expense"
- },
- {
- "name": "Aufwendungen aus der Zuschreibung von steuertlich niedriger bewerteten Verbindlichkeiten",
- "root_type": "Expense"
- },
- {
- "name": "Aufwendungen aus der Zuschreibung von steuertlich niedriger bewerteten R\u00fcckstellungen",
- "root_type": "Expense"
- },
- {
- "name": "Bewirtungskosten",
- "root_type": "Expense"
- },
- {
- "name": "Sonstige eingeschr\u00e4nkt abziehbare Betriebsausgaben (abziehbarer Anteil)",
- "root_type": "Expense"
- },
- {
- "name": "Aufmerksamkeiten",
- "root_type": "Expense"
- },
- {
- "name": "Reparaturen und Instandhaltung von technischen Anlagen und Maschinen",
- "root_type": "Expense"
- },
- {
- "name": "Forderungsverluste 19% USt (\u00fcbliche H\u00f6he)",
- "root_type": "Expense"
- },
- {
- "name": "Forderungsverluste 15% USt (\u00fcbliche H\u00f6he)",
- "root_type": "Expense"
- },
- {
- "name": "Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 16% USt (\u00fcbliche H\u00f6he)",
- "root_type": "Expense"
- },
- {
- "name": "Forderungsverluste aus steuerfreien EG-Lieferungen (\u00fcbliche H\u00f6he)",
- "root_type": "Expense"
- },
- {
- "name": "Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 7% USt (\u00fcbliche H\u00f6he)",
- "root_type": "Expense"
- },
- {
- "name": "Forderungsverluste (\u00fcbliche H\u00f6he)",
- "root_type": "Expense"
- },
- {
- "name": "Forderungsverluste 7 % USt (\u00fcbliche H\u00f6he)",
- "root_type": "Expense"
- },
- {
- "name": "Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 19% USt (\u00fcbliche H\u00f6he)",
- "root_type": "Expense"
- },
- {
- "name": "Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 15% USt (\u00fcbliche H\u00f6he)",
- "root_type": "Expense"
- },
- {
- "name": "Geschenke ausschlie\u00dflich betrieblich genutzt",
- "root_type": "Expense"
- },
- {
- "name": "Reparaturen und Instandhaltung von anderen Anlagen",
- "root_type": "Expense"
- },
- {
- "name": "kfz-Reparaturen",
- "root_type": "Expense"
- },
- {
- "name": "Fremdarbeiten (Vertrieb)",
- "root_type": "Expense"
- },
- {
- "name": "Leasingfahrzeugkosten",
- "root_type": "Expense"
- },
- {
- "name": "steuerlich nicht abzugsf\u00e4hige Versp\u00e4tungszuschl\u00e4ge und Zwangsgelder",
- "root_type": "Expense"
- },
- {
- "name": "Steuerlich abzugsf\u00e4hige Versp\u00e4tungszuschl\u00e4ge und Zwangsgelder",
- "root_type": "Expense"
- },
- {
- "name": "Transportversicherungen",
- "root_type": "Expense"
- },
- {
- "name": "Fahrzeugkosten",
- "root_type": "Expense"
- },
- {
- "name": "Abschluss- und Pr\u00fcfungskosten",
- "root_type": "Expense"
- },
- {
- "name": "Werbekosten",
- "root_type": "Expense"
- },
- {
- "name": "Ausgangsfrachten",
- "root_type": "Expense"
- },
- {
- "name": "Reisekosten Arbeitnehmer \u00fcbernachtungsaufwand",
- "root_type": "Expense"
- },
- {
- "name": "Anlagenabg\u00e4nge Sachanlagen (Restbuchwert bei Buchverlust)",
- "root_type": "Expense"
- },
- {
- "name": "Anlagenabg\u00e4nge Finanzanlagen (Restbuchwert bei Buchverlust)",
- "root_type": "Expense"
- },
- {
- "name": "Anlagenabg\u00e4nge immaterielle Verm\u00f6gensgegenst\u00e4nde (Restbuchwert bei Buchverlust)",
- "root_type": "Expense"
- },
- {
- "name": "Erl\u00f6se aus Verk\u00e4ufen Finanzanlagen (bei Buchverlust)",
- "root_type": "Expense"
- },
- {
- "name": "Erl\u00f6se aus Verk\u00e4ufen immaterieller Verm\u00f6gensgegenst\u00e4nde (bei Buchverlust)",
- "root_type": "Expense"
- },
- {
- "name": "Erl\u00f6se aus Verk\u00e4ufen Finanzanlagen 100% / 50% steuerfrei (inlandische Kap.Ges.)(bei Buchverlust)",
- "root_type": "Expense"
- },
- {
- "name": "Anlagenabg\u00e4nge Finanzanlagen 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)(Restbuchwert bei Buchverlust)",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibung auf Umlaufverm\u00f6gen au\u00dfer Vorr\u00e4te und Wertpapieren des UV- steuerlich bedingt (\u00fcbliche H\u00f6he)",
- "root_type": "Expense"
- },
- {
- "name": "Nicht abziehbare Vorsteuer 19% ",
- "root_type": "Expense"
- },
- {
- "name": "Nicht abziehbare Vorsteuer 16% ",
- "root_type": "Expense"
- },
- {
- "name": "Kosten der Warenabgabe",
- "root_type": "Expense"
- },
- {
- "name": "Nicht abziehbare H\u00e4lfte der Aufsichtsratsverg\u00fctungen",
- "root_type": "Expense"
- },
- {
- "name": "Gewerbesteuerlich zu ber\u00fccksichtigende Miete f\u00fcr Einrichtungen \u00a7 8 GewStG",
- "root_type": "Expense"
- },
- {
- "name": "Sonstiger Betriebsbedarf",
- "root_type": "Expense"
- },
- {
- "name": "Nebenkosten des Geldverkehrs",
- "root_type": "Expense"
- },
- {
- "name": "Aufwendungen aus der Ver\u00e4u\u00dferung von Anteilen an Kapitalgesellschaften 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)",
- "root_type": "Expense"
- },
- {
- "name": "Aufwendungen aus Anteilen an Kapitalgesellschaften 100% / 50% nicht abzugsf\u00e4hig (inlandische Kap. Ges.)",
- "root_type": "Expense"
- },
- {
- "name": "Aufwendungen f\u00fcr Abraum- und Abfallbeseitigung",
- "root_type": "Expense"
- },
- {
- "name": "Beitr\u00e4ge ",
- "root_type": "Expense"
- },
- {
- "name": "Mautgeb\u00fchren",
- "root_type": "Expense"
- },
- {
- "name": "Gas- Strom- Wasser",
- "root_type": "Expense"
- },
- {
- "name": "Mieten f\u00fcr Einrichtungen",
- "root_type": "Expense"
- },
- {
- "name": "Buchf\u00fchrungskosten",
- "root_type": "Expense"
- },
- {
- "name": "Reisekosten Unternehmer",
- "root_type": "Expense"
- },
- {
- "name": "Fremdleistungen / Fremdarbeiten",
- "root_type": "Expense"
- },
- {
- "name": "Raumkosten",
- "root_type": "Expense"
- },
- {
- "name": "Sonstige Aufwendungen betrieblich und Regelm\u00e4\u00dfig",
- "root_type": "Expense"
- },
- {
- "name": "Verluste aus dem Abgang von Gegenst\u00e4nden des Anlageverm\u00f6gens",
- "root_type": "Expense"
- },
- {
- "name": "Abgang von Wirtschaftsg\u00fctern des Umlaufverm\u00f6gens nach \u00a7 4 Abs. 3 Satz 4 EStG",
- "root_type": "Expense"
- },
- {
- "name": "Reparaturen und Instandhaltung von Bauten",
- "root_type": "Expense"
- },
- {
- "name": "Verluste aus dem Abgang von Gegenst\u00e4nden des Umlaufverm\u00f6gens au\u00dfer Vorr\u00e4te",
- "root_type": "Expense"
- },
- {
- "name": "Sonstige betriebliche Aufwendungen",
- "root_type": "Expense"
- },
- {
- "name": "B\u00fcrobedarf",
- "root_type": "Expense"
- },
- {
- "name": "Telefax und Internetkosten",
- "root_type": "Expense"
- },
- {
- "name": "Geschenke abzugsf\u00e4hig",
- "root_type": "Expense"
- },
- {
- "name": "Fahrten zwischen Wohnung und Arbeitsst\u00e4tte (Haben)",
- "root_type": "Expense"
- },
- {
- "name": "Sonstige Abgaben",
- "root_type": "Expense"
- },
- {
- "name": "Aufwendungen f\u00fcr ein h\u00e4usliches Arbeitszimmer (nicht abziehbarer Anteil)",
- "root_type": "Expense"
- },
- {
- "name": "Heizung",
- "root_type": "Expense"
- },
- {
- "name": "Netto-Pr\u00e4mie f\u00fcr R\u00fcckdeckung k\u00fcnftiger Versorgungsleistungen",
- "root_type": "Expense"
- },
- {
- "name": "Forderungsverluste 16% USt (\u00fcbliche H\u00f6he)",
- "root_type": "Expense"
- },
- {
- "name": "Reisekosten Arbeitnehmer (nicht abziehbarer Anteil)",
- "root_type": "Expense"
- },
- {
- "name": "Reparaturen und Instandhaltung von Betriebs- und Gesch\u00e4ftsausstattung",
- "root_type": "Expense"
- },
- {
- "name": "Reisekosten Unternehmer Fahrkosten",
- "root_type": "Expense"
- },
- {
- "name": "Reisekosten Unternehmer (nicht abziehbarer anteil)",
- "root_type": "Expense"
- },
- {
- "name": "Reisekosten Unternehmer Verpflegungsmehraufwand",
- "root_type": "Expense"
- },
- {
- "name": "Abgang von Wirtschaftsg\u00fctern des Umlaufverm\u00f6gens 100% / 50% nicht abzugsf\u00e4hig (inlandische Kap. Ges.) nach \u00a7 4 Abs. 3 Satz 4 EStG",
- "root_type": "Expense"
- },
- {
- "name": "Kfz-Versicherungen",
- "root_type": "Expense"
- },
- {
- "name": "Einstellungen in Sonderposten mit R\u00fccklageanteil (\u00a7 52 Abs. 16 EStG)",
- "root_type": "Expense"
- },
- {
- "name": "Einstellungen in Sonderposten mit R\u00fccklageanteil (Existenzgr\u00fcnderr\u00fccklage)",
- "root_type": "Expense"
- },
- {
- "name": "Einstellungen in die Pauschalwertberichtigung zu Forderungen",
- "root_type": "Expense"
- },
- {
- "name": "Einstellungen in die Einzelwertberichtigung zu Forderungen",
- "root_type": "Expense"
- },
- {
- "name": "Einstellungen in Sonderposten mit R\u00fccklageanteil (Steuerfreie R\u00fccklagen)",
- "root_type": "Expense"
- },
- {
- "name": "Einstellungen in Sonderposten mit R\u00fccklageanteil (Sonderabschreibungen)",
- "root_type": "Expense"
- },
- {
- "name": "Garagenmiete",
- "root_type": "Expense"
- },
- {
- "name": "Sonstige Reparaturen und Instandhaltung ",
- "root_type": "Expense"
- },
- {
- "name": "Wartungskosten f\u00fcr Hard- und Software",
- "root_type": "Expense"
- },
- {
- "name": "Gewerbesteuerlich zu ber\u00fccksichtigendes Mietleasing \u00a7 8 GewStG",
- "root_type": "Expense"
- },
- {
- "name": "Mietleasing",
- "root_type": "Expense"
- },
- {
- "name": "Aufwand f\u00fcr Gew\u00e4hrleistung",
- "root_type": "Expense"
- },
- {
- "name": "Sonstige Kfz-kosten",
- "root_type": "Expense"
- },
- {
- "name": "Sonstige Aufwendungen betrieblich und regelm\u00e4\u00dfig",
- "root_type": "Expense"
- },
- {
- "name": "Periodenfremde Aufwendungen soweit nicht au\u00dferordentlich",
- "root_type": "Expense"
- },
- {
- "name": "Sonstige Aufwendungen unregelm\u00e4\u00dfig",
- "root_type": "Expense"
- },
- {
- "name": "Verkaufsprovisionen",
- "root_type": "Expense"
- },
- {
- "name": "Geschenke nicht abzugsf\u00e4hig",
- "root_type": "Expense"
- },
- {
- "name": "Laufende Kfz-Betriebskosten",
- "root_type": "Expense"
- },
- {
- "name": "Zuwendungen- Spenden an Stiftungen f\u00fcr gemeinn\u00fctzige Zwecke i. S. d. \u00a7 52 Abs. 2 Nr. 4 AO",
- "root_type": "Expense"
- },
- {
- "name": "Aufwendungen aus Bewertung Finanzmittelfonds",
- "root_type": "Expense"
- },
- {
- "name": "Aufwendungen aus Kursdifferenzen",
- "root_type": "Expense"
- },
- {
- "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen 16% USt (bei Buchverlust)",
- "root_type": "Expense"
- },
- {
- "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen steuerfrei \u00a7 4 Nr. 1a UStG (bei Buchverlust)",
- "root_type": "Expense"
- },
- {
- "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen 19% USt (bei Buchverlust)",
- "root_type": "Expense"
- },
- {
- "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen steuerfrei \u00a7 4 Nr. 1b UStG (bei Buchverlust)",
- "root_type": "Expense"
- },
- {
- "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen (bei Buchverlust)",
- "root_type": "Expense"
- },
- {
- "name": "Sonstige Raumkosten",
- "root_type": "Expense"
- },
- {
- "name": "Abgaben f\u00fcr betrieblich genutzten Grundbesitz",
- "root_type": "Expense"
- },
- {
- "name": "Aufwendungen f\u00fcr ein h\u00e4usliches Arbeitszimmer (abziehbarer Anteil)",
- "root_type": "Expense"
- },
- {
- "name": "Reisekosten Arbeitnehmer",
- "root_type": "Expense"
- },
- {
- "name": "Nicht abziehbare Vorsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Verpackungsmaterial",
- "root_type": "Expense"
- },
- {
- "name": "Nicht abziehbare Vorsteuer 7% ",
- "root_type": "Expense"
- },
- {
- "name": "Grundst\u00fcckaufwendungen- sonstige neutrale",
- "root_type": "Expense"
- },
- {
- "name": "Repr\u00e4sentationskosten",
- "root_type": "Expense"
- },
- {
- "name": "Gewerbesteuerlich zu ber\u00fccksichtigendes Mietleasing \u00a7 8 GewStG",
- "root_type": "Expense"
- },
- {
- "name": "Werkzeuge und Kleinger\u00e4te",
- "root_type": "Expense"
- },
- {
- "name": "Mietleasing",
- "root_type": "Expense"
- },
- {
- "name": "Fremdfahrzeugkosten",
- "root_type": "Expense"
- },
- {
- "name": "Kfz-Kosten f\u00fcr betrieblich genutzte zum Privatverm\u00f6gen geh\u00f6rende Kraftfahrzeuge",
- "root_type": "Expense"
- },
- {
- "name": "Instandhaltung betrieblicher R\u00e4ume",
- "root_type": "Expense"
- },
- {
- "name": "Haftungsverg\u00fctung an Mitunternehmer \u00a7 15 EStG",
- "root_type": "Expense"
- },
- {
- "name": "Rechts- und Beratungskosten",
- "root_type": "Expense"
- },
- {
- "name": "Zeitschriften und B\u00fccher",
- "root_type": "Expense"
- },
- {
- "name": "Fortbildungskosten",
- "root_type": "Expense"
- },
- {
- "name": "Freiwillige Sozialleistungen",
- "root_type": "Expense"
- },
- {
- "name": "Verg\u00fctungen an Mitunternehmer \u00a7 15 EStG",
- "root_type": "Expense"
- },
- {
- "name": "Verg\u00fctungen an Mitunternehmer f\u00fcr die mietweise \u00fcberlassung ihrer Wirtschaftsg\u00fcter \u00a7 15 EStG",
- "root_type": "Expense"
- },
- {
- "name": "Pacht",
- "root_type": "Expense"
- },
- {
- "name": "Gewerbesteuerlich zu ber\u00fccksichtigende Miete \u00a7 8 GewStG",
- "root_type": "Expense"
- },
- {
- "name": "Mietekosten",
- "root_type": "Expense"
- },
- {
- "name": "Gewerbesteuerlich zu ber\u00fccksichtigende Pacht \u00a7 8 GewStG",
- "root_type": "Expense"
- },
- {
- "name": "Verg\u00fctungen an Mitunternehmer f\u00fcr die Pachtweise \u00fcberlassung ihrer Wirtschaftsg\u00fcter \u00a7 15 EStG",
- "root_type": "Expense"
- },
- {
- "name": "Abziehbare Aufsichtsratsverg\u00fctungen",
- "root_type": "Expense"
- },
- {
- "name": "Porto",
- "root_type": "Expense"
- },
- {
- "name": "Telefon",
- "root_type": "Expense"
- },
- {
- "name": "Fahrten zwischen Wohnung und Arbeitsst\u00e4tte (abziehbarer Anteil)",
- "root_type": "Expense"
- },
- {
- "name": "Fahrten zwischen Wohnung und Arbeitsst\u00e4tte (nicht abziehbarer Anteil)",
- "root_type": "Expense"
- },
- {
- "name": "Reisekosten Unternehmer \u00fcbernachtungsaufwand",
- "root_type": "Expense"
- },
- {
- "name": "Grundst\u00fcckaufwendungen- betrieblich",
- "root_type": "Expense"
- },
- {
- "name": "Einstellungen in Sonderposten mit R\u00fccklageanteil (Ansparabschreibungen)",
- "root_type": "Expense"
- },
- {
- "name": "Versicherungen f\u00fcr Geb\u00e4ude",
- "root_type": "Expense"
- },
- {
- "name": "Versicherungen",
- "root_type": "Expense"
- },
- {
- "name": "Verluste aus der Ver\u00e4u\u00dferung von Anteilen an Kapitalgesellschaften 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)",
- "root_type": "Expense"
- },
- {
- "name": "Verluste aus dem Abgang von Gegenst\u00e4nden des Umlaufverm\u00f6gens (au\u00dfer Vorr\u00e4te) 100% / 50% nicht anzugsf\u00e4hig (inlandische Kap. Ges.)",
- "root_type": "Expense"
- }
- ],
- "name": "Sonstige betriebliche Aufwendungen"
- }
- ],
- "name": "Sonstige betriebliche Aufwendungen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gegenkonto 6990-6998",
- "root_type": "Expense"
- },
- {
- "name": "Herstellungskosten",
- "root_type": "Expense"
- },
- {
- "name": "Verwaltungskosten",
- "root_type": "Expense"
- },
- {
- "name": "Vertriebskosten",
- "root_type": "Expense"
- }
- ],
- "name": "Sonstige betriebliche Aufwendungen"
- }
- ],
- "name": "Kosten bei Anwendung des Umsatzkostenverfahrens"
- }
- ],
- "name": "Betriebliche Aufwendungen"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Einstellung in die gesetzliche R\u00fccklage ",
- "root_type": "Income"
- }
- ],
- "name": "Einstellung in Gewinnr\u00fccklagen in die gesetzliche R\u00fccklage "
- },
- {
- "children": [
- {
- "name": "Einstellung in satzungm\u00e4\u00dfige R\u00fccklage ",
- "root_type": "Income"
- }
- ],
- "name": "Einstellung in Gewinnr\u00fccklagen in satzungm\u00e4\u00dfige R\u00fccklage "
- },
- {
- "children": [
- {
- "name": "Einstellung in die R\u00fccklage f\u00fcr eigene Anteile",
- "root_type": "Income"
- }
- ],
- "name": "Einstellung in Gewinnr\u00fccklagen in die R\u00fccklage f\u00fcr eigene Anteile"
- },
- {
- "children": [
- {
- "name": "Vorabaussch\u00fcttung",
- "root_type": "Income"
- }
- ],
- "name": "Aussch\u00fcttung"
- },
- {
- "children": [
- {
- "name": "Einstellung in andere Gewinnr\u00fccklagen ",
- "root_type": "Income"
- }
- ],
- "name": "Einstellung in Gewinnr\u00fccklagen in andere Gewinnr\u00fccklagen "
- },
- {
- "children": [
- {
- "name": "(zu freien Verf\u00fcgung)",
- "root_type": "Expense"
- }
- ],
- "name": "Sonstige betriebliche Aufwendungen"
- },
- {
- "children": [
- {
- "name": "Vortrag auf neue Rechnung (GuV)",
- "root_type": "Income"
- }
- ],
- "name": "Vortrag auf neue Rechnung"
- },
- {
- "children": [
- {
- "name": "Aufwendungen/Ertr\u00e4ge aus Umrechnungsdifferenzen",
- "root_type": "Expense"
- }
- ],
- "name": "Sonstige betriebliche Ertr\u00e4ge oder sonstige betriebliche Aufwendungen"
- }
- ],
- "name": "Einstellung in Gewinnr\u00fccklagen "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Au\u00dferordentliche Aufwendungen",
- "root_type": "Expense"
- },
- {
- "name": "Au\u00dferordentliche Aufwendungen finanzwirksam",
- "root_type": "Expense"
- },
- {
- "name": "Au\u00dferordentliche Aufwendungen nicht finanzwirksam",
- "root_type": "Expense"
- }
- ],
- "name": "Au\u00dferordentliche Aufwendungen"
- }
- ],
- "name": "Au\u00dferordentliche Aufwendungen"
+ "name": "Verlustvortrag"
},
{
"children": [
@@ -2585,75 +1495,75 @@
"children": [
{
"name": "Solidarit\u00e4tszuschlag f\u00fcr Vorjahre",
- "root_type": "Expense"
- },
- {
- "name": "Solidarit\u00e4tszuschlag",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "K\u00f6rperschaftssteuer f\u00fcr Vorjahr",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "K\u00f6rperschaftssteuer",
- "root_type": "Expense"
- },
- {
- "name": "Solidarit\u00e4tszuschlagerstattungen f\u00fcr Vorjahre",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "K\u00f6rperschaftssteuererstattung f\u00fcr Vorjahre nach \u00a737 KStG",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "K\u00f6rperschaftssteuererstattungen f\u00fcr Vorjahre",
- "root_type": "Expense"
- },
- {
- "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von R\u00fcckstellungen f\u00fcr Steuern vom Einkommen und Ertrag",
- "root_type": "Expense"
- },
- {
- "name": "Steuererstattungen Vorjahre f\u00fcr Steuern vom Einkommen und Ertrag",
- "root_type": "Expense"
- },
- {
- "name": "Steuernachzahlungen Vorjahre f\u00fcr Steuern vom Einkommen und Ertrag",
- "root_type": "Expense"
- },
- {
- "name": "Gewerbesteuer ",
- "root_type": "Expense"
- },
- {
- "name": "Anrechenbarer Solidarit\u00e4tszuschlag auf Zinsabschlagsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Kapitalertragsteuer 25%",
- "root_type": "Expense"
- },
- {
- "name": "Zinsabschlagsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Anzurechnende ausl\u00e4ndische Quellensteuer",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Anrechenbarer Solidarit\u00e4tszuschlag auf Kapitalertragsteuer 20%",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zinsabschlagsteuer",
+ "report_type": "Profit and Loss"
},
{
"name": "Kapitalertragsteuer 20%",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Anrechenbarer Solidarit\u00e4tszuschlag auf Kapitalertragsteuer 25%",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kapitalertragsteuer 25%",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Anrechenbarer Solidarit\u00e4tszuschlag auf Zinsabschlagsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Solidarit\u00e4tszuschlagerstattungen f\u00fcr Vorjahre",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von R\u00fcckstellungen f\u00fcr Steuern vom Einkommen und Ertrag",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Steuererstattungen Vorjahre f\u00fcr Steuern vom Einkommen und Ertrag",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Steuernachzahlungen Vorjahre f\u00fcr Steuern vom Einkommen und Ertrag",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gewerbesteuer ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Anzurechnende ausl\u00e4ndische Quellensteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Solidarit\u00e4tszuschlag",
+ "report_type": "Profit and Loss"
}
],
"name": "Steuern vom Einkommen und Ertrag"
@@ -2664,145 +1574,94 @@
{
"children": [
{
- "name": "Verlustvortrag nach Verwendung",
- "root_type": "Income"
- }
- ],
- "name": "Verlustvortrag"
- },
- {
- "children": [
- {
"children": [
{
- "name": "Abschreibungen auf Finanzanlagen auf Grund steuerlicher Sondervorschriften",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibungen auf Finanzanlagen auf Grund steuerlicher Sondervorschriften 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibungen auf Wertpapiere des Umlaufverm\u00f6gens 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibungen auf Wertpapiere des Umlaufverm\u00f6gens",
- "root_type": "Expense"
- },
- {
- "name": "Vorwegnahme k\u00fcnftiger Wertschwankungen bei Wertpapieren des Umlaufverm\u00f6gens",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibungen auf Grund von Verlustanteilen an Mitunternehmerschaften \u00a7 8 GewStG",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibungen auf Finanzanlagen 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibungen auf Finanzanlagen ",
- "root_type": "Expense"
- }
- ],
- "name": "Abschreibungen auf Finanzanlagen und auf Wertpapiere des Umlaufverm\u00f6gens"
- }
- ],
- "name": "Abschreibungen auf Finanzanlagen und auf Wertpapiere des Umlaufverm\u00f6gens"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Zinsaufwendungen f\u00fcr langfristige Verbindlichkeiten",
- "root_type": "Expense"
- },
- {
- "name": "Zinsaufwendungen f\u00fcr Geb\u00e4ude- die zum Betriebsverm\u00f6gen geh\u00f6ren",
- "root_type": "Expense"
- },
- {
- "name": "Zinsen zur Finanzierung des Anlageverm\u00f6gens",
- "root_type": "Expense"
- },
- {
- "name": "Renten und dauernde Lasten aus Gr\u00fcndung/Erwerb \u00a78 GewStG",
- "root_type": "Expense"
- },
- {
- "name": "Zinsaufwendungen an Mitunternehmer f\u00fcr die Hingabe von Kapital \u00a7 15 EStG",
- "root_type": "Expense"
- },
- {
- "name": "Zinsaufwendungen f\u00fcr langfristige Verbindlichkeiten an verbundene Unternehmen",
- "root_type": "Expense"
- },
- {
- "name": "Zinsaufwendungen \u00a7\u00a7 233a bis 237 AO Personensteuern",
- "root_type": "Expense"
+ "name": "Zinsen und \u00e4hnliche Aufwendungen 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)",
+ "report_type": "Profit and Loss"
},
{
"name": "Steuerlich nicht abzugsf\u00e4hige- andere Nebenleistungen zu steuern ",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Zinsaufwendungen \u00a7\u00a7 233a AO betriebliche Steuern",
- "root_type": "Expense"
- },
- {
- "name": "Steuerlich abzugsf\u00e4hige- andere Nebenleistungen zu steuern ",
- "root_type": "Expense"
- },
- {
- "name": "Zinsen und \u00e4hnliche Aufwendungen",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Zinsen und \u00e4hnliche Aufwendungen an verbundene Unternehmen",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
- "name": "In Dauerschuldzinsen unqualifizierte Zinsen auf kurzfristige Verbindlichkeiten",
- "root_type": "Expense"
+ "name": "Zinsaufwendungen f\u00fcr Geb\u00e4ude- die zum Betriebsverm\u00f6gen geh\u00f6ren",
+ "report_type": "Profit and Loss"
},
{
- "name": "Diskontaufwendungen",
- "root_type": "Expense"
+ "name": "Zinsaufwendungen an Mitunternehmer f\u00fcr die Hingabe von Kapital \u00a7 15 EStG",
+ "report_type": "Profit and Loss"
},
{
- "name": "Diskontaufwendungen an verbundene Unternehmen",
- "root_type": "Expense"
+ "name": "Zinsaufwendungen f\u00fcr langfristige Verbindlichkeiten an verbundene Unternehmen",
+ "report_type": "Profit and Loss"
},
{
- "name": "Zins\u00e4hnliche Aufwendungen",
- "root_type": "Expense"
+ "name": "Zinsen und \u00e4hnliche Aufwendungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Renten und dauernde Lasten aus Gr\u00fcndung/Erwerb \u00a78 GewStG",
+ "report_type": "Profit and Loss"
},
{
"name": "Zins\u00e4hnliche Aufwendungen an verbundene Unternehmen",
- "root_type": "Expense"
- },
- {
- "name": "Zinsaufwendungen f\u00fcr kurzfristige Verbindlichkeiten an verbundene Unternehmen",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Zinsaufwendungen f\u00fcr kurzfristige Verbindlichkeiten",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zinsaufwendungen \u00a7\u00a7 233a bis 237 AO Personensteuern",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Steuerlich abzugsf\u00e4hige- andere Nebenleistungen zu steuern ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zinsen zur Finanzierung des Anlageverm\u00f6gens",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zinsaufwendungen f\u00fcr kurzfristige Verbindlichkeiten an verbundene Unternehmen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "In Dauerschuldzinsen unqualifizierte Zinsen auf kurzfristige Verbindlichkeiten",
+ "report_type": "Profit and Loss"
},
{
"name": "Nicht abzugsf\u00e4hige Schuldzinsen gem\u00e4\u00df \u00a7 4 Abs. 4a EStG (Hinzurechnungsbetrag)",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zinsaufwendungen f\u00fcr langfristige Verbindlichkeiten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Diskontaufwendungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Diskontaufwendungen an verbundene Unternehmen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zins\u00e4hnliche Aufwendungen",
+ "report_type": "Profit and Loss"
},
{
"name": "Zinsen und \u00e4hnliche Aufwendungen an verbundene Unternehmen 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)",
- "root_type": "Expense"
- },
- {
- "name": "Zinsen und \u00e4hnliche Aufwendungen 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Zinsen und \u00e4hnliche Aufwendungen"
@@ -2816,7 +1675,7 @@
"children": [
{
"name": "Aufwendungen aus Verlust\u00fcbernahme",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Aufwendungen aus Verlust\u00fcbernahme"
@@ -2825,24 +1684,1165 @@
"children": [
{
"name": "Abgef\u00fchrte Gewinne auf Grund einer Gewinngemeinschaft",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Abgef\u00fchrte Gewinne auf Grund eines Gewinn- oder Teilgewinnabf\u00fchrungsvertrags",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Abgef\u00fchrte Gewinnanteile an stille Gesellschafter \u00a7 8 GewStG",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Auf Grund einer Gewinngemeinschaft- eines Gewinn- oder Teilgewinnabf\u00fchrungsvertrags abgef\u00fchrte Gewinne"
}
],
"name": "Aufwendungen aus Verlust\u00fcbernahme und auf Grund einer Gewinngemeinschaft- eines Gewinn- oder Teilgewinnabf\u00fchrungsvertrags abgef\u00fchrte Gewinne"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Einstellung in die R\u00fccklage f\u00fcr eigene Anteile",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Einstellung in Gewinnr\u00fccklagen in die R\u00fccklage f\u00fcr eigene Anteile"
+ },
+ {
+ "children": [
+ {
+ "name": "Vorabaussch\u00fcttung",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Aussch\u00fcttung"
+ },
+ {
+ "children": [
+ {
+ "name": "Einstellung in andere Gewinnr\u00fccklagen ",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Einstellung in Gewinnr\u00fccklagen in andere Gewinnr\u00fccklagen "
+ },
+ {
+ "children": [
+ {
+ "name": "(zu freien Verf\u00fcgung)",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Sonstige betriebliche Aufwendungen"
+ },
+ {
+ "children": [
+ {
+ "name": "Vortrag auf neue Rechnung (GuV)",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Vortrag auf neue Rechnung"
+ },
+ {
+ "children": [
+ {
+ "name": "Aufwendungen/Ertr\u00e4ge aus Umrechnungsdifferenzen",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Sonstige betriebliche Ertr\u00e4ge oder sonstige betriebliche Aufwendungen"
+ },
+ {
+ "children": [
+ {
+ "name": "Einstellung in satzungm\u00e4\u00dfige R\u00fccklage ",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Einstellung in Gewinnr\u00fccklagen in satzungm\u00e4\u00dfige R\u00fccklage "
+ },
+ {
+ "children": [
+ {
+ "name": "Einstellung in die gesetzliche R\u00fccklage ",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Einstellung in Gewinnr\u00fccklagen in die gesetzliche R\u00fccklage "
+ }
+ ],
+ "name": "Einstellung in Gewinnr\u00fccklagen "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Au\u00dferordentliche Aufwendungen finanzwirksam",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Au\u00dferordentliche Aufwendungen nicht finanzwirksam",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Au\u00dferordentliche Aufwendungen",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Au\u00dferordentliche Aufwendungen"
+ }
+ ],
+ "name": "Au\u00dferordentliche Aufwendungen"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Abschreibungen auf Finanzanlagen auf Grund steuerlicher Sondervorschriften",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Vorwegnahme k\u00fcnftiger Wertschwankungen bei Wertpapieren des Umlaufverm\u00f6gens",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibungen auf Wertpapiere des Umlaufverm\u00f6gens 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibungen auf Wertpapiere des Umlaufverm\u00f6gens",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibungen auf Finanzanlagen 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibungen auf Finanzanlagen ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibungen auf Finanzanlagen auf Grund steuerlicher Sondervorschriften 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibungen auf Grund von Verlustanteilen an Mitunternehmerschaften \u00a7 8 GewStG",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Abschreibungen auf Finanzanlagen und auf Wertpapiere des Umlaufverm\u00f6gens"
+ }
+ ],
+ "name": "Abschreibungen auf Finanzanlagen und auf Wertpapiere des Umlaufverm\u00f6gens"
}
],
"name": "Weitere Aufwendungen"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Verm\u00f6genswirksame Leistungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Freiwillige soziale Aufwendungen- lohnsteuerpflichtig",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Tantiemen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Krankengeldzusch\u00fcsse",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zusch\u00fcsse der Agenturen f\u00fcr Arbeit (Haben)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Bedienungsgelder",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Pauschale Steuer f\u00fcr Aushilfen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ehegattengehalt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verg\u00fctungen an angestellte Mitunternehmer \u00a7 15 EStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gesch\u00e4ftsf\u00fchrergeh\u00e4lter der GmbH-Gesellschafter",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gesch\u00e4ftsf\u00fchrergeh\u00e4lter ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Geh\u00e4lter",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "L\u00f6hne und Geh\u00e4lter",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aushilfsl\u00f6hne",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "L\u00f6hne ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Fahrkostenerstattung Wohnung/Arbeitsst\u00e4tte",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Pauschale Steuer auf sonstige Bez\u00fcge (z.B. Fahrkosten Zusch\u00fcsse)",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "L\u00f6hne und Geh\u00e4lter"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Aufwendungen f\u00fcr Altersversorgung f\u00fcr Mitunternehmer \u00a7 15 EStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gesetzliche soziale Aufwendungen f\u00fcr Mitunternehmer \u00a7 15 EStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gesetzliche soziale Aufwendungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Freiwillige soziale Aufwendungen- lohnsteuerfrei",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Beitr\u00e4ge zur Berufsgenossenschaft",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Pauschale Steuer auf sonstige Bez\u00fcge (z.B. Direktversicherungen)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige soziale Abgaben",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aufwendungen f\u00fcr Altersversorgung",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aufwendungen f\u00fcr Unterst\u00fctzung",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Versorgungskassen",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Soziale Abgaben und Aufwendungen f\u00fcr Altersversorgung und f\u00fcr Unterst\u00fctzung",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Soziale Abgaben und Aufwendungen f\u00fcr Altersversorgung und f\u00fcr Unterst\u00fctzung"
+ }
+ ],
+ "name": "Personalaufwand"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Sofortabschreibungen geringwertiger Wirtschaftsg\u00fcter",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Au\u00dferplanma\u00dfige Abschreibungen auf aktivierte- geringwertige Wirtschaftsg\u00fcter",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibungen auf Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibungen auf Aufwendungen f\u00fcr die W\u00e4hrungsumstellung auf den Euro",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Au\u00dferplanm\u00e4\u00dfige Abschreibungen auf Sachanlagen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kaufleasing",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Au\u00dferplanm\u00e4\u00dfige Abschreibungen auf immaterielle Verm\u00f6gensgegenst\u00e4nde",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibungen auf aktivierte- geringwertige Wirtschaftsg\u00fcter",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonderabschreibungen nach \u00a7 7g Abs. 1 u. 2 EStG (ohne Kfz)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibungen auf Sachanlagen (ohne AfA auf Kfz und Geb\u00e4ude)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibungen auf Geb\u00e4udeteil des h\u00e4uslischen Arbeitszimmers",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibungen auf Geb\u00e4ude",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibungen auf Kfz",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibungen auf immaterielle Verm\u00f6gensgegenst\u00e4nde",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibungen auf den Gesch\u00e4fts- oder Firmenwert",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Absetzung f\u00fcr Au\u00dfergew\u00f6hnliche technische und wirtschaftliche Abnutzung der Geb\u00e4ude",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Absetzung f\u00fcr Au\u00dfergew\u00f6hnliche technische und wirtschaftliche Abnutzung sonstiger Wirtschaftsg\u00fcter",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Absetzung f\u00fcr Au\u00dfergew\u00f6hnliche technische und wirtschaftliche Abnutzung des Kfz",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibungen auf Sachanlagen auf Grund steuerlicher Sondervorschriften ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonderabschreibungen nach \u00a7 7g Abs. 1 u. 2 EStG (f\u00fcr Kfz)",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Abschreibungen auf immaterielle Verm\u00f6gensgegenst\u00e4nde des Anlageverm\u00f6gens und Sachanlagen sowie auf aktivierte Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs"
+ }
+ ],
+ "name": "Abschreibungen auf immaterielle Verm\u00f6gensgegenst\u00e4nde des Anlageverm\u00f6gens und Sachanlagen sowie auf aktivierte Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Forderungsverluste 16% USt (\u00fcbliche H\u00f6he)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 15% USt (\u00fcbliche H\u00f6he)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aufwendungen aus Bewertung Finanzmittelfonds",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aufwendungen aus Kursdifferenzen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen 16% USt (bei Buchverlust)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen 19% USt (bei Buchverlust)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen steuerfrei \u00a7 4 Nr. 1b UStG (bei Buchverlust)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Bewirtungskosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige eingeschr\u00e4nkt abziehbare Betriebsausgaben (abziehbarer Anteil)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige eingeschr\u00e4nkt abziehbare Betriebsausgaben (nicht abziehbarer Anteil)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aufmerksamkeiten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nicht Abzugsf\u00e4hige Bewirtungskosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nicht Abzugsf\u00e4hige Betriebsausgaben aus Werbe- und Repr\u00e4sentationskosten (nicht abziehbarer Anteil)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zuwendungen- Spenden an Stiftungen f\u00fcr wissenschaftliche- mitdt\u00e4tige- kulturelle Zwecke",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zuwendungen- Spenden an Stiftungen f\u00fcr Kirchliche- religi\u00f6se und gemeinn\u00fctzige Zwecke",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zuwendungen- Spenden an politische Parteien",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zuwendungen- Spenden an Stiftungen f\u00fcr gemeinn\u00fctzige Zwecke i. S. d. \u00a7 52 Abs. 2 Nr. 1-3 AO",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zuwendungen- Spenden f\u00fcr mildt\u00e4tige Zwecke",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zuwendungen- Spenden f\u00fcr kirchliche- religi\u00f6se und gemeinn\u00fctzige Zwecke",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zuwendungen- Spenden- steuerlich nicht abziehbar",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zuwendungen- Spenden f\u00fcr wissenschaftliche und kulturelle Zwecke",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reisekosten Arbeitnehmer \u00fcbernachtungsaufwand",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Fahrten zwischen Wohnung und Arbeitsst\u00e4tte (Haben)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige Raumkosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abgaben f\u00fcr betrieblich genutzten Grundbesitz",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aufwendungen f\u00fcr ein h\u00e4usliches Arbeitszimmer (nicht abziehbarer Anteil)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nicht abziehbare Vorsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Telefax und Internetkosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Anlagenabg\u00e4nge Sachanlagen (Restbuchwert bei Buchverlust)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Anlagenabg\u00e4nge immaterielle Verm\u00f6gensgegenst\u00e4nde (Restbuchwert bei Buchverlust)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se aus Verk\u00e4ufen Finanzanlagen (bei Buchverlust)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se aus Verk\u00e4ufen immaterieller Verm\u00f6gensgegenst\u00e4nde (bei Buchverlust)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se aus Verk\u00e4ufen Finanzanlagen 100% / 50% steuerfrei (inlandische Kap.Ges.)(bei Buchverlust)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Anlagenabg\u00e4nge Finanzanlagen 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)(Restbuchwert bei Buchverlust)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reisekosten Arbeitnehmer (nicht abziehbarer Anteil)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reisekosten Arbeitnehmer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reparaturen und Instandhaltung von Betriebs- und Gesch\u00e4ftsausstattung",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Fremdarbeiten (Vertrieb)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reisekosten Arbeitnehmer Verpflegungsmehraufwand",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reinigung",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verpackungsmaterial",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nicht abziehbare Vorsteuer 7% ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibung auf Umlaufverm\u00f6gen au\u00dfer Vorr\u00e4te und Wertpapieren des UV- steuerlich bedingt (\u00fcbliche H\u00f6he)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kilometergelderstattung Arbeitnehmer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reisekosten Arbeitnehmer Fahrkosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibung auf Umlaufverm\u00f6gen au\u00dfer Vorr\u00e4te und Wertpapieren des UV (\u00fcbliche H\u00f6he)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ausgleichsabgabe i. S. d. Schwerbehindertengesetzes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Vorwegnahme k\u00fcnftiger Wertschwankungen im Umlaufverm\u00f6gen au\u00dfer Vorr\u00e4te und Wertpapiere",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aufwendungen aus der Zuschreibung von steuertlich niedriger bewerteten Verbindlichkeiten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aufwendungen aus der Zuschreibung von steuertlich niedriger bewerteten R\u00fcckstellungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nicht abziehbare Vorsteuer 19% ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nicht abziehbare Vorsteuer 16% ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kosten der Warenabgabe",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nicht abziehbare H\u00e4lfte der Aufsichtsratsverg\u00fctungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Repr\u00e4sentationskosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reisekosten Unternehmer Fahrkosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reisekosten Unternehmer (nicht abziehbarer anteil)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reisekosten Unternehmer Verpflegungsmehraufwand",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abgang von Wirtschaftsg\u00fctern des Umlaufverm\u00f6gens 100% / 50% nicht abzugsf\u00e4hig (inlandische Kap. Ges.) nach \u00a7 4 Abs. 3 Satz 4 EStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gewerbesteuerlich zu ber\u00fccksichtigendes Mietleasing \u00a7 8 GewStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Werkzeuge und Kleinger\u00e4te",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Mietleasing",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reparaturen und Instandhaltung von technischen Anlagen und Maschinen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Forderungsverluste 19% USt (\u00fcbliche H\u00f6he)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Forderungsverluste 15% USt (\u00fcbliche H\u00f6he)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 16% USt (\u00fcbliche H\u00f6he)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Forderungsverluste aus steuerfreien EG-Lieferungen (\u00fcbliche H\u00f6he)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 7% USt (\u00fcbliche H\u00f6he)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Forderungsverluste (\u00fcbliche H\u00f6he)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Forderungsverluste 7 % USt (\u00fcbliche H\u00f6he)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 19% USt (\u00fcbliche H\u00f6he)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Fremdfahrzeugkosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kfz-Kosten f\u00fcr betrieblich genutzte zum Privatverm\u00f6gen geh\u00f6rende Kraftfahrzeuge",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aufwand f\u00fcr Gew\u00e4hrleistung",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Instandhaltung betrieblicher R\u00e4ume",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstiger Betriebsbedarf",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nebenkosten des Geldverkehrs",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aufwendungen aus der Ver\u00e4u\u00dferung von Anteilen an Kapitalgesellschaften 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aufwendungen f\u00fcr Abraum- und Abfallbeseitigung",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Einstellungen in Sonderposten mit R\u00fccklageanteil (\u00a7 52 Abs. 16 EStG)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Einstellungen in Sonderposten mit R\u00fccklageanteil (Existenzgr\u00fcnderr\u00fccklage)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Einstellungen in die Pauschalwertberichtigung zu Forderungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Einstellungen in die Einzelwertberichtigung zu Forderungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Einstellungen in Sonderposten mit R\u00fccklageanteil (Steuerfreie R\u00fccklagen)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Einstellungen in Sonderposten mit R\u00fccklageanteil (Ansparabschreibungen)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Mautgeb\u00fchren",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Fremdleistungen / Fremdarbeiten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aufwendungen aus Anteilen an Kapitalgesellschaften 100% / 50% nicht abzugsf\u00e4hig (inlandische Kap. Ges.)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gas- Strom- Wasser",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zeitschriften und B\u00fccher",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Fortbildungskosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Einstellungen in Sonderposten mit R\u00fccklageanteil (Sonderabschreibungen)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Rechts- und Beratungskosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Freiwillige Sozialleistungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verg\u00fctungen an Mitunternehmer \u00a7 15 EStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reparaturen und Instandhaltung von anderen Anlagen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Garagenmiete",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verg\u00fctungen an Mitunternehmer f\u00fcr die mietweise \u00fcberlassung ihrer Wirtschaftsg\u00fcter \u00a7 15 EStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gewerbesteuerlich zu ber\u00fccksichtigende Miete \u00a7 8 GewStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Mietekosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gewerbesteuerlich zu ber\u00fccksichtigende Pacht \u00a7 8 GewStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verg\u00fctungen an Mitunternehmer f\u00fcr die Pachtweise \u00fcberlassung ihrer Wirtschaftsg\u00fcter \u00a7 15 EStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Anlagenabg\u00e4nge Finanzanlagen (Restbuchwert bei Buchverlust)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abziehbare Aufsichtsratsverg\u00fctungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Beitr\u00e4ge ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Mieten f\u00fcr Einrichtungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Buchf\u00fchrungskosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gewerbesteuerlich zu ber\u00fccksichtigende Miete f\u00fcr Einrichtungen \u00a7 8 GewStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "kfz-Reparaturen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige Reparaturen und Instandhaltung ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Wartungskosten f\u00fcr Hard- und Software",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reisekosten Unternehmer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gewerbesteuerlich zu ber\u00fccksichtigendes Mietleasing \u00a7 8 GewStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Mietleasing",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Raumkosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige Aufwendungen betrieblich und Regelm\u00e4\u00dfig",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen steuerfrei \u00a7 4 Nr. 1a UStG (bei Buchverlust)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reparaturen und Instandhaltung von Bauten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verluste aus dem Abgang von Gegenst\u00e4nden des Umlaufverm\u00f6gens au\u00dfer Vorr\u00e4te",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Porto",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Telefon",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen (bei Buchverlust)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige Kfz-kosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige betriebliche Aufwendungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reisekosten Unternehmer \u00fcbernachtungsaufwand",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Grundst\u00fcckaufwendungen- sonstige neutrale",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Fahrten zwischen Wohnung und Arbeitsst\u00e4tte (nicht abziehbarer Anteil)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "B\u00fcrobedarf",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Pacht",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Leasingfahrzeugkosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige Aufwendungen betrieblich und regelm\u00e4\u00dfig",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Periodenfremde Aufwendungen soweit nicht au\u00dferordentlich",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige Aufwendungen unregelm\u00e4\u00dfig",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verluste aus dem Abgang von Gegenst\u00e4nden des Umlaufverm\u00f6gens (au\u00dfer Vorr\u00e4te) 100% / 50% nicht anzugsf\u00e4hig (inlandische Kap. Ges.)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verkaufsprovisionen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "steuerlich nicht abzugsf\u00e4hige Versp\u00e4tungszuschl\u00e4ge und Zwangsgelder",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Steuerlich abzugsf\u00e4hige Versp\u00e4tungszuschl\u00e4ge und Zwangsgelder",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Fahrten zwischen Wohnung und Arbeitsst\u00e4tte (abziehbarer Anteil)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Grundst\u00fcckaufwendungen- betrieblich",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Geschenke abzugsf\u00e4hig",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Geschenke ausschlie\u00dflich betrieblich genutzt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Transportversicherungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Haftungsverg\u00fctung an Mitunternehmer \u00a7 15 EStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Fahrzeugkosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschluss- und Pr\u00fcfungskosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige Abgaben",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aufwendungen f\u00fcr ein h\u00e4usliches Arbeitszimmer (abziehbarer Anteil)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Geschenke nicht abzugsf\u00e4hig",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kfz-Versicherungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Heizung",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Laufende Kfz-Betriebskosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Versicherungen f\u00fcr Geb\u00e4ude",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Versicherungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zuwendungen- Spenden an Stiftungen f\u00fcr gemeinn\u00fctzige Zwecke i. S. d. \u00a7 52 Abs. 2 Nr. 4 AO",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Werbekosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ausgangsfrachten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verluste aus der Ver\u00e4u\u00dferung von Anteilen an Kapitalgesellschaften 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verluste aus dem Abgang von Gegenst\u00e4nden des Anlageverm\u00f6gens",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Netto-Pr\u00e4mie f\u00fcr R\u00fcckdeckung k\u00fcnftiger Versorgungsleistungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abgang von Wirtschaftsg\u00fctern des Umlaufverm\u00f6gens nach \u00a7 4 Abs. 3 Satz 4 EStG",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Sonstige betriebliche Aufwendungen"
+ }
+ ],
+ "name": "Sonstige betriebliche Aufwendungen"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Verrechnete kalkulatorische Miete/Pacht",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verrechneter kalkulatorischer Unternehmerlohn",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kalkulatorische Abschreibungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kalkulatorische Wagnisse",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kalkulatorische Zinsen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kalkulatorischer Lohn f\u00fcr unentgeltliche Mitarbeiter",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kalkulatorische Miete/Pacht",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verrechneter kalkulatorischer Lohn f\u00fcr unentgeltliche Mitarbeiter",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verrechnete kalkulatorische Wagnisse",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verrechnete kalkulatorische Abschreibungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verrechnete kalkulatorische Zinsen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kalkulatorischer Unternehmerlohn",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Sonstige betriebliche Aufwendungen"
+ }
+ ],
+ "name": "Kalkulatorische Kosten"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Gegenkonto 6990-6998",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Herstellungskosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verwaltungskosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Vertriebskosten",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Sonstige betriebliche Aufwendungen"
+ }
+ ],
+ "name": "Kosten bei Anwendung des Umsatzkostenverfahrens"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Vorwegnahme k\u00fcnftiger Wertschwankungen im Umlaufverm\u00f6gen (soweit un\u00fcblich hoch)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibungen auf Umlaufverm\u00f6gen- steuerrechtlich bedingt (soweit un\u00fcblich hoch)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Forderungsverluste (soweit un\u00fcblich hoch)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Forderungsverluste 7% USt (soweit un\u00fcblich hoch)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Forderungsverluste 16% USt (soweit un\u00fcblich hoch)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Forderungsverluste 19% USt (soweit un\u00fcblich hoch)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Forderungsverluste 15% USt (soweit un\u00fcblich hoch)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibungen auf Verm\u00f6gensgegenst\u00e4nde des Umlaufverm\u00f6gens (soweit un\u00fcblich hoch)",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Abschreibungen a. Verm\u00f6gensgeg. d. Umlaufverm\u00f6gens- soweit diese die in der Kapitalgesellschaft \u00fcblichen Abschreibungen \u00fcberschreiten"
+ }
+ ],
+ "name": "Abschreibungen a. Verm\u00f6gensgeg. d. Umlaufverm\u00f6gens- soweit diese die in der Kapitalgesellschaft \u00fcblichen Abschreibungen \u00fcberschreiten"
+ }
+ ],
+ "name": "Betriebliche Aufwendungen"
}
],
"name": "Gewinn u. Verlust - Aufwendungen"
@@ -2863,1273 +2863,28 @@
{
"children": [
{
- "name": "R\u00fcckstellungen zur Erf\u00fcllung der Aufbewahrungspflichten",
- "root_type": "Liability"
- },
- {
- "name": "R\u00fcckstellungen f\u00fcr Abschluss- und Pr\u00fcfungskosten",
- "root_type": "Liability"
- },
- {
- "name": "R\u00fcckstellungen f\u00fcr drohende Verluste aus schwebenden Gesch\u00e4ften",
- "root_type": "Liability"
- },
- {
- "name": "R\u00fcckstellungen f\u00fcr Gew\u00e4hrleistungen (Gegenkonto 6790)",
- "root_type": "Liability"
- },
- {
- "name": "Aufwandsr\u00fcckstellungen gem\u00e4\u00df \u00a7 249 Abs. 2 HGB",
- "root_type": "Liability"
- },
- {
- "name": "R\u00fcckstellungen f\u00fcr Umweltschutz",
- "root_type": "Liability"
- },
- {
- "name": "R\u00fcckstellungen f\u00fcr Personelkosten",
- "root_type": "Liability"
- },
- {
- "name": "R\u00fcckstellungen f\u00fcr unterlassene Aufwendungenn f\u00fcr Instandhaltung- Nachholung in den ersten drei Monaten",
- "root_type": "Liability"
- },
- {
- "name": "R\u00fcckstellungen f\u00fcr unterlassene Aufwendungenn f\u00fcr Instandhaltung- Nachholung innerhalb des 4. bis 12. Monats",
- "root_type": "Liability"
- },
- {
- "name": "R\u00fcckstellungen f\u00fcr Abraum- und Abfallbeseitigung",
- "root_type": "Liability"
- }
- ],
- "name": "Sonstige R\u00fcckstellungen",
- "root_type": "Liability"
- }
- ],
- "name": "Sonstige R\u00fcckstellungen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gewerbesteuerr\u00fcckstellung",
- "root_type": "Liability"
- },
- {
- "name": "R\u00fcckstellung f\u00fcr latente Steuern ",
- "root_type": "Liability"
- },
- {
- "name": "K\u00f6rperschaftsteuerr\u00fcckstellung",
- "root_type": "Liability"
- }
- ],
- "name": "Steuerr\u00fcckstellungen",
- "root_type": "Liability"
- }
- ],
- "name": "Steuerr\u00fcckstellungen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "R\u00fcckstellungen f\u00fcr Pensions\u00e4hnliche Verpflichtungen",
- "root_type": "Liability"
- },
- {
- "name": "Pensionsr\u00fcckstellungen",
- "root_type": "Liability"
- }
- ],
- "name": "R\u00fcckstellungen f\u00fcr Pensionen und \u00e4hnliche Verpflichtungen",
- "root_type": "Liability"
- }
- ],
- "name": "R\u00fcckstellungen f\u00fcr Pensionen und \u00e4hnliche Verpflichtungen"
- }
- ],
- "name": "R\u00fcckstellungen "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Abgrenzungen zur unterj\u00e4hrigen Kostenverrechnung f\u00fcr BWA",
- "root_type": "Liability"
- }
- ],
- "name": "Sonstige Passiva oder sontige Aktiva"
- },
- {
- "children": [
- {
- "name": "Passive Rechnungsabgrenzung",
- "root_type": "Liability"
- }
- ],
- "name": "Rechnungsabgrenzungsposten"
- }
- ],
- "name": "Rechnungsabgrenzungsposten"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Verbindlichkeiten aus Verm\u00f6gensbildung - Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten aus Verm\u00f6gensbildung - Restlaufzeit 1 bis 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten aus Lohn und Gehalt",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten f\u00fcr Einbehaltungen von Arbeitnehmern",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten an das Finanzamt aus abzuf\u00fchrendem Bauabzugsbetrag",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten aus Betriebssteuern und -abgaben - Restlaufzeit bis 1 Jahr",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten aus Einbehaltungen (KapESt und Solz auf KapESt)",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten f\u00fcr Verbrauchsteuern",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten im Rahmen der sozialen Sicherheit",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer aus im anderen EG-Land steuerpflichtigen Lieferungen",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer aus im anderen EG-Land steuerpflichtigen sonstigen Leistungen/Werlieferungen",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten im Rahmen der sozialen Sicherheit (f\u00fcr \u00a7 4/3 EStG)",
- "root_type": "Liability"
- },
- {
- "name": "Steuerzahlungen an andere EG-L\u00e4nder",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit bis 1 Jahr",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten aus Betriebssteuern und -abgaben",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten aus Betriebssteuern und -abgaben - Restlaufzeit 1 bis 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten aus Betriebssteuern und -abgaben - Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Kreditkartenabrechnung",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber Gesellschaftern - Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber Gesellschaftern - Restlaufzeit 1 bis 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber Gesellschaftern ",
- "root_type": "Liability"
- },
- {
- "name": "Agenturwarenabrechnungen",
- "root_type": "Liability"
- },
- {
- "name": "Erhaltene Kautionen - Restlaufzeit bis 1 Jahr",
- "root_type": "Liability"
- },
- {
- "name": "Erhaltene Kautionen",
- "root_type": "Liability"
- },
- {
- "name": "Erhaltene Kautionen - Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Erhaltene Kautionen - Restlaufzeit 1 bis 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber Gesellschaftern f\u00fcr offene Aussch\u00fcttungen",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber Gesellschaftern - Restlaufzeit bis 1 Jahr",
- "root_type": "Liability"
- },
- {
- "name": "Darlehen atypisch stiller Gesellschaftler - Restlaufzeit 1 bis 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Darlehen atypisch stiller Gesellschaftler - Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Darlehen atypisch stiller Gesellschaftler - Restlaufzeit bis 1 Jahr",
- "root_type": "Liability"
- },
- {
- "name": "Darlehen atypisch stiller Gesellschaftler ",
- "root_type": "Liability"
- },
- {
- "name": "Gegenkonto 3500-3569 bei Aufteilung der Konten 3570-3598",
- "root_type": "Liability"
- },
- {
- "name": "Darlehen typisch stiller Gesellschaftler - Restlaufzeit bis 1 Jahr",
- "root_type": "Liability"
- },
- {
- "name": "Partiarische Darlehen",
- "root_type": "Liability"
- },
- {
- "name": "Partiarische Darlehen - Restlaufzeit bis 1 Jahr",
- "root_type": "Liability"
- },
- {
- "name": "Partiarische Darlehen - Restlaufzeit 1 bis 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Partiarische Darlehen - Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Darlehen - Restlaufzeit gr\u00f6\u00dfer 5 jahre",
- "root_type": "Liability"
- },
- {
- "name": "Darlehen - Restlaufzeit 1 bis 5 jahre",
- "root_type": "Liability"
- },
- {
- "name": "Darlehen",
- "root_type": "Liability"
- },
- {
- "name": "Darlehen - Restlaufzeit bis 1 jahr",
- "root_type": "Liability"
- },
- {
- "name": "Sonstige Verbindlichkeiten z.B. nach \u00a7 11 Abs. 2 Satz 2 EStG f\u00fcr \u00a7 4/3 EStG",
- "root_type": "Liability"
- },
- {
- "name": "Sonstige Verbindlichkeiten - Restlaufzeit 1 bis 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Sonstige Verbindlichkeiten - Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Darlehen typisch stiller Gesellschaftler",
- "root_type": "Liability"
- },
- {
- "name": "Darlehen typisch stiller Gesellschaftler - Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Darlehen typisch stiller Gesellschaftler - Restlaufzeit 1 bis 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "(frei- in Bilanz kein Restlaufzeit vermerkt)",
- "root_type": "Liability"
- },
- {
- "name": "Sonstige Verbindlichkeiten - Restlaufzeit bis 1 Jahr",
- "root_type": "Liability"
- }
- ],
- "name": "Sonstige Verbindlichkeiten",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten aus Verm\u00f6gensbildung - Restlaufzeit bis 1 Jahr",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten aus Verm\u00f6gensbildung ",
- "root_type": "Liability"
- },
- {
- "name": "Voraussichtliche Beitragsschuld gegen\u00fcber den Sozialversicherungstr\u00e4gern",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit 1 bis 5 Jahre",
- "root_type": "Liability"
- }
- ],
- "name": "Sonstige Verbindlichkeiten "
- },
- {
- "children": [
- {
- "name": "Umsatzsteuer nicht f\u00e4llig 19%",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer nicht f\u00e4llig aus im Inland steuerpflichtigen EG-Lieferungen 19%",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer nicht f\u00e4llig aus im Inland steuerpflichtigen EG-Lieferungen",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer nicht f\u00e4llig aus im Inland steuerpflichtigen EG-Lieferungen 16%",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer nicht f\u00e4llig",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer nicht f\u00e4llig 7%",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer nicht f\u00e4llig 16%",
- "root_type": "Liability"
- }
- ],
- "name": "Steuerr\u00fcckstellungen oder sonstige Verm\u00f6gensgegenst\u00e4nde "
- },
- {
- "children": [
- {
- "name": "Umsatzsteuer- Vorauszahlungen",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen 19%",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer aus innergemeinschaftlichem Erwerb 16%",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer aus innergemeinschaftlichem Erwerb ",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer 16%",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer aus innergemeinschaftlichem Erwerb 19%",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer 19%",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer fr\u00fchere Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Sonstige Verrechnungskonten (Interimskonto)",
- "root_type": "Liability"
- },
- {
- "name": "In Rechnung unrichtig oder unberechtigt ausgewiesene Steuerbetr\u00e4ge- UStVA Kz. 69",
- "root_type": "Liability"
- },
- {
- "name": "Gewinnverf\u00fcgungskonto stille Gesellschafter",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer Vorjahr",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer laufendes Jahr",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer- Vorauszahlungen 1/11",
- "root_type": "Liability"
- },
- {
- "name": "Nachsteuer- UStVA Kz. 65",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferanten ohne Umsatzsteuer-Identifikationsnummer",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer nach \u00a713b UStG",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer nach \u00a713b UStG 19%",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer aus der Auslagerung von Gegenst\u00e4nden aus einem Umsatzsteuerlager",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer nach \u00a713b UStG 16%",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Lohn- und Gehaltsverrechnung \u00a7 11 Abs. 2 EStG f\u00fcr \u00a7 a Abs. 3 EStG",
- "root_type": "Liability"
- }
- ],
- "name": "Lohn- und Gehaltsverrechnungskonto",
- "root_type": "Liability"
- },
- {
- "name": "Einfuhrumsatzsteuer aufgeschoben bis",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten aus Lohn- und Kirchensteuer",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer 7%",
- "root_type": "Liability"
- }
- ],
- "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde oder sonstige Verbindlichkeiten"
- },
- {
- "children": [
- {
- "name": "Verrechnungskonto geleistete Anzahlungen bei Buchung \u00fcber Kreditorenkonto",
- "root_type": "Liability"
- }
- ],
- "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde H-Saldo"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber verbundenen Unternehmen Restlaufzeit 1 bis 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber verbundenen Unternehmen Restlaufzeit bis 1 Jahr",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber verbundenen Unternehmen",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen Restlaufzeit 1 bis 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen Restlaufzeit bis 1 Jahr",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber verbundenen Unternehmen Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "root_type": "Liability"
- }
- ],
- "name": "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen",
- "root_type": "Liability"
- }
- ],
- "name": "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen oder Forderungen gegen verbundene Unternehmen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Anleihen- konvertibel Restlaufzeit gr\u00f6\u00dfer 5 Jahr",
- "root_type": "Liability"
- },
- {
- "name": "Anleihen- nicht konvertibel Restlaufzeit bis 1 Jahr",
- "root_type": "Liability"
- },
- {
- "name": "Anleihen- nicht konvertibel Restlaufzeit 1 bis 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Anleihen- konvertibel Restlaufzeit 1 bis 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Anleihen- konvertibel",
- "root_type": "Liability"
- },
- {
- "name": "Anleihen- konvertibel Restlaufzeit bis 1 Jahr",
- "root_type": "Liability"
- },
- {
- "name": "Anleihen- nicht konvertibel Restlaufzeit gr\u00f6\u00dfer 5 Jahre ",
- "root_type": "Liability"
- }
- ],
- "name": "Anleihen- nicht konvertibel",
- "root_type": "Liability"
- }
- ],
- "name": "Anleihen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten Restlaufzeit bis 1 Jahr",
- "root_type": "Liability"
- },
- {
- "name": "(frei- in Bilanz kein Restlaufzeit vermerkt)",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten aus Teilzahlungsvertr\u00e4gen",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten aus Teilzahlungsvertr\u00e4gen Restlaufzeit bis 1 Jahr",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten Restlaufzeit 1 bis 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten aus Teilzahlungsvertr\u00e4gen Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten aus Teilzahlungsvertr\u00e4gen Restlaufzeit 1 bis 5 Jahre",
- "root_type": "Liability"
- }
- ],
- "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten ",
- "root_type": "Liability"
- }
- ],
- "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten oder Kassenbestand- Bundesbankguthaben- Guthaben bei Kreditinstituten und Schecks"
- },
- {
- "children": [
- {
- "name": "Gegenkonto 3159-3209 bei Aufteilung der Konten 3210-3248",
- "root_type": "Liability"
- }
- ],
- "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Erhaltene- versteuerte Anzahlungen 19% Ust (Verbindlichkeiten)",
- "root_type": "Liability"
- },
- {
- "name": "Erhaltene Anzahlungen 16% USt",
- "root_type": "Liability"
- },
- {
- "name": "Erhaltene Anzahlungen 15% USt",
- "root_type": "Liability"
- },
- {
- "name": "Erhaltene Anzahlungen 7% USt",
- "root_type": "Liability"
- },
- {
- "name": "Erhaltene Anzahlungen Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Erhaltene Anzahlungen Restlaufzeit 1 bis 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Erhaltene Anzahlungen Restlaufzeit bis 1 Jahr",
- "root_type": "Liability"
- }
- ],
- "name": "Erhaltene Anzahlungen auf Bestellungen",
- "root_type": "Liability"
- }
- ],
- "name": "Erhaltene Anzahlungen auf Bestellungen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent Restlaufzeit 1 bis 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent Restlaufzeit bis 1 Jahr",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen f\u00fcr Investitionen f\u00fcr \u00a7 4/3 EStG",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent ",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Gesellschaftern Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Gesellschaftern Restlaufzeit 1 bis 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Gesellschaftern ",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Gesellschaftern Restlaufzeit bis 1 Jahr",
- "root_type": "Liability"
- },
- {
- "name": "Gegenkonto 3305-3307 bei Aufteilung der Verbindlichkeiten nach Steuers\u00e4tzen (E\u00fcR)",
- "root_type": "Liability"
- },
- {
- "name": "Lieferanten Verbindlichkeiten Dienstleistungen",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuer (E\u00fcR)",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz (E\u00fcR)",
- "root_type": "Liability"
- }
- ],
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen ",
- "root_type": "Liability"
- }
- ],
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen oder sonstige Verm\u00f6gensgegenst\u00e4nde"
- },
- {
- "children": [
- {
- "name": "Gegenkonto 3335-3348- 3420-3449- 3470-3499 bei Aufteilung Kreditorenkonto",
- "root_type": "Liability"
- }
- ],
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen S-Saldo oder sonstige Verm\u00f6gensgegenst\u00e4nde H-Saldo"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel Restlaufzeit bis 1 Jahr",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel Restlaufzeit 1 bis 5 Jahre",
- "root_type": "Liability"
- }
- ],
- "name": "Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel",
- "root_type": "Liability"
- }
- ],
- "name": "Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit bis 1 Jahr",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit 1 bis 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht Restlaufzeit 1 bis 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht Restlaufzeit bis 1 Jahr",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
- "root_type": "Liability"
- }
- ],
- "name": "Verbindlichkeiten gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht ",
- "root_type": "Liability"
- }
- ],
- "name": "Verbindlichkeiten gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht oder Forderungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht"
- }
- ],
- "name": "Verbindlichkeiten "
- }
- ],
- "name": "Fremdkapital"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Eingefordertes Nachschusskapital (Gegenkonto 1299)",
- "root_type": "Liability"
- },
- {
- "name": "Kapitalr\u00fccklage durch Ausgabe von Anteilen \u00fcber Nennbetrag",
- "root_type": "Liability"
- },
- {
- "name": "Kapitalr\u00fccklage durch Zuzahlungen gegen Gew\u00e4hrung eines Vorzugs f\u00fcr Anteile",
- "root_type": "Liability"
- },
- {
- "name": "Kapitalr\u00fccklage durch Ausgabe von Schuldverschreibungen f\u00fcr Wandlungsrechte und Optionsrechte zum Erwerb von Anteilen",
- "root_type": "Liability"
- },
- {
- "name": "Andere Zuzahlungen in das Eigenkapital ",
- "root_type": "Liability"
- }
- ],
- "name": "Kapitalr\u00fccklage",
- "root_type": "Liability"
- }
- ],
- "name": "Kapitalr\u00fccklage"
- }
- ],
- "name": "Kapitalr\u00fccklage"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 7g Abs. 3 u. 7 EStG",
- "root_type": "Liability"
- },
- {
- "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 14 BerlinFG",
- "root_type": "Liability"
- },
- {
- "name": "Sonderposten mit R\u00fccklageanteil f\u00fcr F\u00f6rderung nach \u00a7 3 ZonenRFG / \u00a74-6 F\u00f6rdergebietsG",
- "root_type": "Liability"
- },
- {
- "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 4d EStG",
- "root_type": "Liability"
- },
- {
- "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 7g Abs. 1 EStG",
- "root_type": "Liability"
- },
- {
- "name": "Sonderposten mit R\u00fccklageanteil- Sonderabschreibung",
- "root_type": "Liability"
- },
- {
- "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 82a EStDV",
- "root_type": "Liability"
- },
- {
- "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 82d EStDV",
- "root_type": "Liability"
- },
- {
- "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 82e EStDV",
- "root_type": "Liability"
- },
- {
- "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 52 Abs. 16 EStG",
- "root_type": "Liability"
- },
- {
- "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 80 EStDV",
- "root_type": "Liability"
- },
- {
- "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 79 EStDV",
- "root_type": "Liability"
- },
- {
- "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 7d EStG",
- "root_type": "Liability"
- },
- {
- "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 1 EntwLStG",
- "root_type": "Liability"
- },
- {
- "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 6d EStG",
- "root_type": "Liability"
- },
- {
- "name": "Sonderposten mit R\u00fccklageanteil nach Abschnitt 35 EStG",
- "root_type": "Liability"
- },
- {
- "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 6b EStG",
- "root_type": "Liability"
- },
- {
- "name": "Sonderposten mit R\u00fccklageanteil steuerfreie R\u00fccklagen",
- "root_type": "Liability"
- }
- ],
- "name": "Sonderposten mit R\u00fccklageanteil"
- },
- {
- "children": [
- {
- "name": "Sonderposten aus der W\u00e4hrungsumstellung auf den Euro",
- "root_type": "Liability"
- }
- ],
- "name": "Sonderposten aus der W\u00e4hrungsumstellung auf den Euro"
- },
- {
- "children": [
- {
- "name": "Sonderposten f\u00fcr Zusch\u00fcsse und Zulagen",
- "root_type": "Liability"
- }
- ],
- "name": "Sonderposten f\u00fcr Zusch\u00fcsse und Zulagen"
- }
- ],
- "name": "Sonderposten mit R\u00fccklageanteil"
- },
- {
- "children": [
- {
- "name": "Kommandit-Kapital",
- "root_type": "Liability"
- },
- {
- "name": "(zur freien Verf\u00fcgung )",
- "root_type": "Liability"
- },
- {
- "name": "Verlustausgleichskonto",
- "root_type": "Liability"
- },
- {
- "name": "Gesellschafter-Darlehen",
- "root_type": "Liability"
- }
- ],
- "name": "Kapital Teilhaber"
- },
- {
- "children": [
- {
- "name": "Grundst\u00fccksertrag ( Umsatzsteuerschl\u00fcssel m\u00f6glich)",
- "root_type": "Liability"
- },
- {
- "name": "Grundst\u00fccksertrag",
- "root_type": "Liability"
- },
- {
- "name": "Privatsteuern",
- "root_type": "Liability"
- },
- {
- "name": "Ausgew\u00f6hnliche Belastungen",
- "root_type": "Liability"
- },
- {
- "name": "Unentgeltliche Wertabgaben",
- "root_type": "Liability"
- },
- {
- "name": "Sonderausgaben beschr\u00e4nkt abzugsf\u00e4hig",
- "root_type": "Liability"
- },
- {
- "name": "Grundst\u00fccksaufwand (Umsatzsteuerschl\u00fcssel m\u00f6glich)",
- "root_type": "Liability"
- },
- {
- "name": "Grundst\u00fccksaufwand",
- "root_type": "Liability"
- },
- {
- "name": "Privatentnahmen allgemein",
- "root_type": "Liability"
- },
- {
- "name": "Zuwendungen- Spenden",
- "root_type": "Liability"
- },
- {
- "name": "Privateinlagen",
- "root_type": "Liability"
- },
- {
- "name": "Sonderausgaben unbeschr\u00e4nkt abzugsf\u00e4hig ",
- "root_type": "Liability"
- }
- ],
- "name": "Privat Vollhafter/ Einzelunternehmer"
- },
- {
- "children": [
- {
- "name": "Variables Kapital",
- "root_type": "Liability"
- },
- {
- "name": "(zur freien Verf\u00fcgung )",
- "root_type": "Liability"
- },
- {
- "name": "Gesellschafter-Darlehen",
- "root_type": "Liability"
- },
- {
- "name": "Festkapital",
- "root_type": "Liability"
- }
- ],
- "name": "Kapital Vollhafter / Einzelunternehmer"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Eigenkapitalanteil von Wertaufholungen",
- "root_type": "Liability"
- }
- ],
- "name": "Andere Gewinnr\u00fccklagen ",
- "root_type": "Liability"
- }
- ],
- "name": "Andere Gewinnr\u00fccklagen"
- },
- {
- "children": [
- {
- "name": "R\u00fccklage f\u00fcr Eigene Anteile",
- "root_type": "Liability"
- }
- ],
- "name": "R\u00fccklage f\u00fcr Eigene Anteile"
- },
- {
- "children": [
- {
- "name": "Satzungsm\u00e4\u00dfige R\u00fccklagen",
- "root_type": "Liability"
- }
- ],
- "name": "Satzungsm\u00e4\u00dfige R\u00fccklagen"
- },
- {
- "children": [
- {
- "name": "Gesetzliche R\u00fccklagen",
- "root_type": "Liability"
- }
- ],
- "name": "Gesetzliche R\u00fccklagen"
- }
- ],
- "name": "Gewinnr\u00fccklagen"
- },
- {
- "children": [
- {
- "name": "Privateinlagen",
- "root_type": "Liability"
- },
- {
- "name": "Zuwendungen- Spenden",
- "root_type": "Liability"
- },
- {
- "name": "Privatentnahmen allgemein",
- "root_type": "Liability"
- },
- {
- "name": "Grundst\u00fccksertrag",
- "root_type": "Liability"
- },
- {
- "name": "Sonderausgaben unbeschr\u00e4nkt abzugsf\u00e4hig ",
- "root_type": "Liability"
- },
- {
- "name": "Sonderausgaben beschr\u00e4nkt abzugsf\u00e4hig",
- "root_type": "Liability"
- },
- {
- "name": "Ausgew\u00f6hnliche Belastungen",
- "root_type": "Liability"
- },
- {
- "name": "Unentgeltliche Wertabgaben",
- "root_type": "Liability"
- },
- {
- "name": "Grundst\u00fccksaufwand",
- "root_type": "Liability"
- },
- {
- "name": "Privatsteuern",
- "root_type": "Liability"
- }
- ],
- "name": "Privat Teilhafter"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gezeichnetes Kapital",
- "root_type": "Liability"
- }
- ],
- "name": "Gezeichnetes Kapital"
- },
- {
- "children": [
- {
- "name": "Ausstehende Einlagen auf das gezeichnete Kapital- nicht eingefordert (Passivausweis- von gezeichnetem Kapital offen abgesetzt eingeforderte ausstehende Einlagen s. Konto 1298)",
- "root_type": "Liability"
- }
- ],
- "name": "Nicht eingeforderte ausstehende Einlagen"
- }
- ],
- "name": "Gezeichnetes Kapital"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Vortrag auf neue Rechnung (Bilanz)",
- "root_type": "Liability"
- }
- ],
- "name": "Vortrag auf neue Rechnung "
- },
- {
- "children": [
- {
- "name": "Verlustvortrag vor Verwendung",
- "root_type": "Liability"
- },
- {
- "name": "Gewinnvortrag vor Verwendung",
- "root_type": "Liability"
- }
- ],
- "name": "Gewinnvortrag / Verlustvortrag"
- }
- ],
- "name": "Gewinnvortrag / Verlustvortrag vor Verwendung"
- }
- ],
- "name": "Eigenkapital"
- }
- ],
- "name": "Bilanz - Passiva"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Ausleihungen an Gesellschafter",
- "root_type": "Asset"
- },
- {
- "name": "Darlehen",
- "root_type": "Asset"
- },
- {
- "name": "Ausleihungen an nahe stehende Personen",
- "root_type": "Asset"
- }
- ],
- "name": "Sonstige Ausleihungen",
- "root_type": "Asset"
- }
- ],
- "name": "Sonstige Ausleihungen"
- },
- {
- "children": [
- {
- "name": "R\u00fcckdeckungsanspr\u00fcche aus Lebensversicherungen zum langfristigen Verbleib",
- "root_type": "Asset"
- }
- ],
- "name": "R\u00fcckdeckungsanspr\u00fcche aus Lebensversicherungen"
- },
- {
- "children": [
- {
- "children": [
- {
"name": "Atypisch stille Beteiligungen",
- "root_type": "Asset"
- },
- {
- "name": "Andere Beteiligungen an Kapitalgesellschaften",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Andere Beteilgungen an Personengesellschaften",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Andere Beteiligungen an Kapitalgesellschaften",
+ "report_type": "Balance Sheet"
},
{
"name": "Typisch stille Beteiligungen",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Beteiligungen einer GmbH Co. KG an einer Komplement\u00e4r GmbH",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Beteiligungen",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Beteiligungen"
@@ -4137,8 +2892,17 @@
{
"children": [
{
+ "name": "R\u00fcckdeckungsanspr\u00fcche aus Lebensversicherungen zum langfristigen Verbleib",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "R\u00fcckdeckungsanspr\u00fcche aus Lebensversicherungen"
+ },
+ {
+ "children": [
+ {
"name": "Ausleihungen an verbundene Unternehmen",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Ausleihungen an verbundene Unternehmen"
@@ -4147,11 +2911,11 @@
"children": [
{
"name": "Anteile an verbundenen Unternehmen",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Anteile an verbundenen Unternehmen"
@@ -4160,7 +2924,7 @@
"children": [
{
"name": "Genossenschaftsanteile zum langfristigen Verbleib",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Genossenschaftsanteile"
@@ -4170,16 +2934,39 @@
{
"children": [
{
+ "name": "Ausleihungen an nahe stehende Personen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Ausleihungen an Gesellschafter",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Darlehen",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Sonstige Ausleihungen",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Sonstige Ausleihungen"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
"name": "Festverzinsliche Wertpapiere",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Wertpapiere mit Gewinnbeteiligungsanspr\u00fcchen- die dem Halbeink\u00fcnfteverfahren unterliegen",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Wertpapiere des Anlageverm\u00f6gens",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Wertpapiere des Anlageverm\u00f6gens"
@@ -4188,7 +2975,7 @@
"children": [
{
"name": "Ausleihungen an Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Ausleihungen an Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht"
@@ -4201,289 +2988,12 @@
{
"children": [
{
- "children": [
- {
- "name": "Wohnbauten im Bau",
- "root_type": "Asset"
- },
- {
- "name": "Anzahlungen auf Gesch\u00e4fts- Fabrik- und andere Bauten auf fremden Grundst\u00fccken",
- "root_type": "Asset"
- },
- {
- "name": "Gesch\u00e4fts- Fabrik- und andere Bauten im Bau auf eingenen Grundst\u00fccken",
- "root_type": "Asset"
- },
- {
- "name": "Anzahlungen auf Wohnbauten auf eigenen Grundst\u00fccken und grundst\u00fccksgleichen Rechten",
- "root_type": "Asset"
- },
- {
- "name": "Anzahlungen auf andere Anlagen- Betriebs und Gesch\u00e4ftsausstattung",
- "root_type": "Asset"
- },
- {
- "name": "Gesch\u00e4fts- Fabrik- und andere Bauten im Bau auf fremden Grundst\u00fccken",
- "root_type": "Asset"
- },
- {
- "name": "Anzahlungen auf Wohnbauten auf fremden Grundst\u00fccken ",
- "root_type": "Asset"
- },
- {
- "name": "Anzahlungen auf Grundst\u00fccke und grundst\u00fccksgleiche Rechte ohne Bauten",
- "root_type": "Asset"
- },
- {
- "name": "Anzahlungen auf Gesch\u00e4fts- Fabrik-und andere Bauten auf eigenen Grundst\u00fccken und grundst\u00fccksgleichen Rechten ",
- "root_type": "Asset"
- },
- {
- "name": "Wohnbauten im Bau",
- "root_type": "Asset"
- },
- {
- "name": "Anzahlungen auf technische Anlagen und Maschinen",
- "root_type": "Asset"
- },
- {
- "name": "Andere Anlagen- Betriebs- und Gesch\u00e4ftsaustattung im Bau",
- "root_type": "Asset"
- },
- {
- "name": "Technische Anlagen und Maschinen im Bau ",
- "root_type": "Asset"
- }
- ],
- "name": "Geleistete Anzahlungen und Anlagen im Bau",
- "root_type": "Asset"
- }
- ],
- "name": "Geleistete Anzahlungen und Anlagen im Bau"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Andere Bauten",
- "root_type": "Asset"
- },
- {
- "name": "Gesch\u00e4ftsbauten",
- "root_type": "Asset"
- },
- {
- "name": "Grundst\u00fccksgleiche Rechte (Erbbaurecht- Dauerwohnrecht)",
- "root_type": "Asset"
- },
- {
- "name": "Grundst\u00fccke mit Substanzverzehr",
- "root_type": "Asset"
- },
- {
- "name": "Grundst\u00fccksanteil des h\u00e4uslichen Arbeitszimmers",
- "root_type": "Asset"
- },
- {
- "name": "Hof- und Wegebefestigungen",
- "root_type": "Asset"
- },
- {
- "name": "Garagen",
- "root_type": "Asset"
- },
- {
- "name": "Einrichtungen f\u00fcr Wohnbauten",
- "root_type": "Asset"
- },
- {
- "name": "Garagen",
- "root_type": "Asset"
- },
- {
- "name": "Wohnbauten",
- "root_type": "Asset"
- },
- {
- "name": "Fabrikbauten",
- "root_type": "Asset"
- },
- {
- "name": "Geb\u00e4udeteile des h\u00e4uslischen Arbeitszimmers",
- "root_type": "Asset"
- },
- {
- "name": "Gesch\u00e4ftsbauten",
- "root_type": "Asset"
- },
- {
- "name": "Wohnbauten",
- "root_type": "Asset"
- },
- {
- "name": "Garagen",
- "root_type": "Asset"
- },
- {
- "name": "Au\u00dfenanlagen f\u00fcr Gesch\u00e4fts- Fabrik- und andere Bauten ",
- "root_type": "Asset"
- },
- {
- "name": "Bauten auf eigenen Grundst\u00fccken und grundst\u00fccksgleichen Rechten",
- "root_type": "Asset"
- },
- {
- "name": "Grundst\u00fcckswerte eigener bebauter Grundst\u00fccke",
- "root_type": "Asset"
- },
- {
- "name": "Grundst\u00fccke und grundst\u00fccksgleiche Rechte ohne Bauten",
- "root_type": "Asset"
- },
- {
- "name": "Unbebaute Grundst\u00fccke",
- "root_type": "Asset"
- },
- {
- "name": "Einrichtungen f\u00fcr Gesch\u00e4fts-Fabrik und andere Bauten",
- "root_type": "Asset"
- },
- {
- "name": "Hof- und Wegebefestigungen",
- "root_type": "Asset"
- },
- {
- "name": "Au\u00dfenanlagen",
- "root_type": "Asset"
- },
- {
- "name": "Einrichtungen f\u00fcr Gesch\u00e4fts-Fabrik und andere Bauten",
- "root_type": "Asset"
- },
- {
- "name": "Hof- und Wegebefestigungen",
- "root_type": "Asset"
- },
- {
- "name": "Au\u00dfenanlagen ",
- "root_type": "Asset"
- },
- {
- "name": "Bauten auf fremden Grundst\u00fccken",
- "root_type": "Asset"
- },
- {
- "name": "Fabrikbauten",
- "root_type": "Asset"
- },
- {
- "name": "Andere Bauten",
- "root_type": "Asset"
- }
- ],
- "name": "Grundst\u00fccke- grundst\u00fccksgleiche Rechte und Bauten einschlie\u00dflich der Bauten auf fremden Grundst\u00fccken",
- "root_type": "Asset"
- }
- ],
- "name": "Grundst\u00fccke- grundst\u00fccksgleiche Rechte und Bauten einschlie\u00dflich der Bauten auf fremden Grundst\u00fccken"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Maschinen",
- "root_type": "Asset"
- },
- {
- "name": "Betriebsvorrichtungen",
- "root_type": "Asset"
- },
- {
- "name": "Maschinen gebundene Werkzeuge",
- "root_type": "Asset"
- },
- {
- "name": "Technische Anlagen ",
- "root_type": "Asset"
- }
- ],
- "name": "Technische Anlagen und Maschinen",
- "root_type": "Asset"
- }
- ],
- "name": "Technische Anlagen und Maschinen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Geringwertige Wirtschaftsg\u00fcter bis 410 Euro",
- "root_type": "Asset"
- },
- {
- "name": "B\u00fcroeinrichtungen",
- "root_type": "Asset"
- },
- {
- "name": "Sonstige Betriebs- und Gesch\u00e4ftsausstattung",
- "root_type": "Asset"
- },
- {
- "name": "Andere Anlagen ",
- "root_type": "Asset"
- },
- {
- "name": "Werkzeuge",
- "root_type": "Asset"
- },
- {
- "name": "Ger\u00fcst- und Schalungsmaterial",
- "root_type": "Asset"
- },
- {
- "name": "Ladeneinrichtungen",
- "root_type": "Asset"
- },
- {
- "name": "Einbauten in fremde Grundst\u00fccke",
- "root_type": "Asset"
- },
- {
- "name": "Sonstige Transportmittel",
- "root_type": "Asset"
- },
- {
- "name": "Lkw",
- "root_type": "Asset"
- },
- {
- "name": "Pkw",
- "root_type": "Asset"
- }
- ],
- "name": "Andere Anlagen- Betriebs- und Gesch\u00e4ftsaustattung",
- "root_type": "Asset"
- }
- ],
- "name": "Andere Anlagen- Betriebs- und Gesch\u00e4ftsaustattung"
- }
- ],
- "name": "Sachanlagen"
- },
- {
- "children": [
- {
- "children": [
- {
"name": "Geleistete Anzahlungen auf immaterielle Verm\u00f6gensgegenst\u00e4nde",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Anzahlungen auf Gesch\u00e4fts- oder Firmenwert",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Geleistete Anzahlungen"
@@ -4493,28 +3003,28 @@
{
"children": [
{
- "name": "EDV-Software",
- "root_type": "Asset"
- },
- {
- "name": "\u00e4hnliche Rechte und Werte ",
- "root_type": "Asset"
+ "name": "Gewerbliche Schutzrechte",
+ "report_type": "Balance Sheet"
},
{
"name": "Konzessionen ",
- "root_type": "Asset"
- },
- {
- "name": "Gewerbliche Schutzrechte",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Lizenzen an gewerblichen Schutzrechten und \u00e4hnlichen Rechten und Werten ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "EDV-Software",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "\u00e4hnliche Rechte und Werte ",
+ "report_type": "Balance Sheet"
}
],
"name": "Konzessionen- gewerbliche Schutzrechte und \u00e4hnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Konzessionen- gewerbliche Schutzrechte und \u00e4hnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten"
@@ -4523,7 +3033,7 @@
"children": [
{
"name": "Verschmelzungsmehrwert",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Verschmelzungsmehrwert"
@@ -4532,7 +3042,7 @@
"children": [
{
"name": "Gesch\u00e4fts- oder Firmenwert",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Gesch\u00e4fts- oder Firmenwert"
@@ -4546,7 +3056,7 @@
"children": [
{
"name": "Aufwendungen f\u00fcr die W\u00e4hrungsumstellung auf den Euro",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Aufwendungen f\u00fcr die W\u00e4hrungsumstellung auf den Euro"
@@ -4555,7 +3065,7 @@
"children": [
{
"name": "Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs"
@@ -4568,164 +3078,164 @@
{
"children": [
{
- "name": "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert",
- "root_type": "Asset"
- },
- {
- "name": "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert",
- "root_type": "Asset"
- },
- {
- "name": "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert",
- "root_type": "Asset"
+ "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- nicht eingefordert",
+ "report_type": "Balance Sheet"
},
{
"name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- nicht eingefordert",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- nicht eingefordert",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- nicht eingefordert",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- nicht eingefordert",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- nicht eingefordert",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- nicht eingefordert",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- nicht eingefordert",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- nicht eingefordert",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- nicht eingefordert",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
- "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- nicht eingefordert",
- "root_type": "Asset"
+ "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert",
+ "report_type": "Balance Sheet"
},
{
"name": "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
- "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert",
- "root_type": "Asset"
+ "name": "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert",
+ "report_type": "Balance Sheet"
},
{
- "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert",
- "root_type": "Asset"
+ "name": "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert",
+ "report_type": "Balance Sheet"
},
{
- "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert",
- "root_type": "Asset"
- },
- {
- "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert",
- "root_type": "Asset"
- },
- {
- "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert",
- "root_type": "Asset"
- },
- {
- "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert",
- "root_type": "Asset"
- },
- {
- "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert",
- "root_type": "Asset"
- },
- {
- "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert",
- "root_type": "Asset"
- },
- {
- "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert",
- "root_type": "Asset"
- },
- {
- "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert",
- "root_type": "Asset"
+ "name": "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert",
+ "report_type": "Balance Sheet"
},
{
"name": "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
- "name": "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert",
- "root_type": "Asset"
+ "name": "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert",
+ "report_type": "Balance Sheet"
},
{
- "name": "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert",
- "root_type": "Asset"
+ "name": "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert",
+ "report_type": "Balance Sheet"
},
{
- "name": "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert",
- "root_type": "Asset"
+ "name": "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert",
+ "report_type": "Balance Sheet"
}
],
"name": "Sonstige Aktiva oder sonstige Passiva"
@@ -4734,17 +3244,294 @@
"children": [
{
"name": "Ausstehende Einlagen auf das gezeichnete Kapital- nichteingefordert (Aktivausweis)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Ausstehende Einlagen auf das gezeichnete Kapital- eingefordert (Aktivausweis)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Ausstehende Einlagen auf das gezeichnete Kapital"
}
],
"name": "Ausstehende Einlagen auf das gezeichnete Kapital"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Anzahlungen auf andere Anlagen- Betriebs und Gesch\u00e4ftsausstattung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Anzahlungen auf technische Anlagen und Maschinen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Andere Anlagen- Betriebs- und Gesch\u00e4ftsaustattung im Bau",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Wohnbauten im Bau",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Anzahlungen auf Gesch\u00e4fts- Fabrik- und andere Bauten auf fremden Grundst\u00fccken",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gesch\u00e4fts- Fabrik- und andere Bauten im Bau auf fremden Grundst\u00fccken",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Technische Anlagen und Maschinen im Bau ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Anzahlungen auf Wohnbauten auf fremden Grundst\u00fccken ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gesch\u00e4fts- Fabrik- und andere Bauten im Bau auf eingenen Grundst\u00fccken",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Anzahlungen auf Grundst\u00fccke und grundst\u00fccksgleiche Rechte ohne Bauten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Anzahlungen auf Wohnbauten auf eigenen Grundst\u00fccken und grundst\u00fccksgleichen Rechten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Anzahlungen auf Gesch\u00e4fts- Fabrik-und andere Bauten auf eigenen Grundst\u00fccken und grundst\u00fccksgleichen Rechten ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Wohnbauten im Bau",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Geleistete Anzahlungen und Anlagen im Bau",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Geleistete Anzahlungen und Anlagen im Bau"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Hof- und Wegebefestigungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Andere Bauten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Einrichtungen f\u00fcr Gesch\u00e4fts-Fabrik und andere Bauten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Garagen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Au\u00dfenanlagen f\u00fcr Gesch\u00e4fts- Fabrik- und andere Bauten ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gesch\u00e4ftsbauten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unbebaute Grundst\u00fccke",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fabrikbauten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Grundst\u00fccksgleiche Rechte (Erbbaurecht- Dauerwohnrecht)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Grundst\u00fccke mit Substanzverzehr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Grundst\u00fccksanteil des h\u00e4uslichen Arbeitszimmers",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Hof- und Wegebefestigungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Au\u00dfenanlagen ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bauten auf eigenen Grundst\u00fccken und grundst\u00fccksgleichen Rechten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Grundst\u00fcckswerte eigener bebauter Grundst\u00fccke",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Garagen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Wohnbauten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Andere Bauten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bauten auf fremden Grundst\u00fccken",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Geb\u00e4udeteile des h\u00e4uslischen Arbeitszimmers",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Grundst\u00fccke und grundst\u00fccksgleiche Rechte ohne Bauten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fabrikbauten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gesch\u00e4ftsbauten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Einrichtungen f\u00fcr Wohnbauten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Einrichtungen f\u00fcr Gesch\u00e4fts-Fabrik und andere Bauten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Hof- und Wegebefestigungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Au\u00dfenanlagen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Wohnbauten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Garagen",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Grundst\u00fccke- grundst\u00fccksgleiche Rechte und Bauten einschlie\u00dflich der Bauten auf fremden Grundst\u00fccken",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Grundst\u00fccke- grundst\u00fccksgleiche Rechte und Bauten einschlie\u00dflich der Bauten auf fremden Grundst\u00fccken"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ger\u00fcst- und Schalungsmaterial",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Pkw",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Geringwertige Wirtschaftsg\u00fcter bis 410 Euro",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Andere Anlagen ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonstige Betriebs- und Gesch\u00e4ftsausstattung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Ladeneinrichtungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Einbauten in fremde Grundst\u00fccke",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "B\u00fcroeinrichtungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Werkzeuge",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonstige Transportmittel",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Lkw",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Andere Anlagen- Betriebs- und Gesch\u00e4ftsaustattung",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Andere Anlagen- Betriebs- und Gesch\u00e4ftsaustattung"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Maschinen gebundene Werkzeuge",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Maschinen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Betriebsvorrichtungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Technische Anlagen ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Technische Anlagen und Maschinen",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Technische Anlagen und Maschinen"
+ }
+ ],
+ "name": "Sachanlagen"
}
],
"name": "Anlageverm\u00f6gen"
@@ -4758,20 +3545,20 @@
{
"children": [
{
- "name": "Nebenkasse 2",
- "root_type": "Asset"
+ "name": "Nebenkasse 1",
+ "report_type": "Balance Sheet"
},
{
- "name": "Nebenkasse 1",
- "root_type": "Asset"
+ "name": "Nebenkasse 2",
+ "report_type": "Balance Sheet"
}
],
"name": "Kasse ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Schecks",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Kassenbestand- Bundesbankguthaben- Guthaben bei Kreditinstituten und Schecks"
@@ -4779,60 +3566,60 @@
{
"children": [
{
- "name": "Postbank",
- "root_type": "Asset"
- },
- {
- "name": "Postbank 2",
- "root_type": "Asset"
- },
- {
"name": "Bank 1",
- "root_type": "Asset"
- },
- {
- "name": "Bank 3",
- "root_type": "Asset"
- },
- {
- "name": "Bank 5",
- "root_type": "Asset"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten (nicht im Finanzmittelfonds enthalten)",
- "root_type": "Asset"
- },
- {
- "name": "Finanzmittelanlagen im Rahmen der Kurzfristigen Finanzdisposition",
- "root_type": "Asset"
- },
- {
- "name": "Bundesbankguthaben",
- "root_type": "Asset"
- },
- {
- "name": "Postbank 3",
- "root_type": "Asset"
- },
- {
- "name": "Postbank 1",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Bank",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Postbank",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bank 3",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Postbank 1",
+ "report_type": "Balance Sheet"
},
{
"name": "Bank 2",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Postbank 2",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bank 5",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Postbank 3",
+ "report_type": "Balance Sheet"
},
{
"name": "Bank 4",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "LZB-Guthaben",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Finanzmittelanlagen im Rahmen der Kurzfristigen Finanzdisposition",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten (nicht im Finanzmittelfonds enthalten)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bundesbankguthaben",
+ "report_type": "Balance Sheet"
}
],
"name": "Kassenbestand - Bundesbankguthaben - Guthaben b. Kreditinstit. u. Schecks o. Verbindlichk. geg. Kreditinstituten"
@@ -4846,7 +3633,7 @@
"children": [
{
"name": "Abgrenzung aktive latente Steuern ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Abgrenzung latenter Steuern"
@@ -4857,19 +3644,19 @@
"children": [
{
"name": "Damnum/Disagio",
- "root_type": "Asset"
- },
- {
- "name": "Als Aufwand ber\u00fccksichtigte Umstazsteuer auf Anzahlungen",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Als Aufwand ber\u00fccksichtigte Z\u00f6lle und Verbrauchsteuern auf Vorr\u00e4te",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Als Aufwand ber\u00fccksichtigte Umstazsteuer auf Anzahlungen",
+ "report_type": "Balance Sheet"
}
],
"name": "Aktive Rechnungsabgrenzung",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Rechnungsabgrenzungsposten"
@@ -4884,24 +3671,24 @@
{
"children": [
{
+ "name": "Geleistete Anzahlungen 16% Vorsteuer",
+ "report_type": "Balance Sheet"
+ },
+ {
"name": "Geleistete Anzahlungen 7% Vorsteuer",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Geleistete Anzahlungen 19% Vorsteuer",
- "root_type": "Asset"
- },
- {
- "name": "Geleistete Anzahlungen 16% Vorsteuer",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Geleistete Anzahlungen 15% Vorsteuer",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Geleistete Anzahlungen auf Vorr\u00e4te",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Geleistete Anzahlungen "
@@ -4909,33 +3696,24 @@
{
"children": [
{
- "name": "Erhaltene Anzahlungen auf Bestellungen (",
- "root_type": "Asset"
- }
- ],
- "name": "Erhaltene Anzahlungen auf Bestellungen"
- },
- {
- "children": [
- {
"name": "In Arbeit befindliche Auftr\u00e4ge ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "In Arbeit befindliche Auftr\u00e4ge ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "In Arbeit befindliche Auftr\u00e4ge ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "In Arbeit befindliche Auftr\u00e4ge ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "In Arbeit befindliche Auftr\u00e4ge ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "In Arbeit befindliche Auftr\u00e4ge "
@@ -4943,324 +3721,324 @@
{
"children": [
{
- "name": "Waren (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Waren (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Waren (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Waren (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Waren (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Waren (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Waren (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Waren (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Waren (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Waren (Bestand)",
- "root_type": "Asset"
+ "name": "Fertige Erzeugnisse (Bestand)",
+ "report_type": "Balance Sheet"
},
{
"name": "Fertige Erzeugnisse (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Fertige Erzeugnisse (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Fertige Erzeugnisse (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Fertige Erzeugnisse (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Fertige Erzeugnisse (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Waren (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Waren (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Waren (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Waren (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Waren (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Waren (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Waren (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Waren (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Waren (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Waren (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Waren (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Waren (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "* Lager Bestand Zwischenkonto",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Waren (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "* Lager Differenzkorrektur Gewinn / Verlust",
- "root_type": "Asset"
- },
- {
- "name": "* Lager Differenzkorrektur Marktwert",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Waren (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "* Lager Bestandswert Korrektur",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Waren (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Waren (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "* Lager Differenzkorrektur Marktwert",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Waren (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Waren (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Waren (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Waren (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Waren (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Waren (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Waren (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "* Lager Differenzkorrektur Gewinn / Verlust",
+ "report_type": "Balance Sheet"
},
{
"name": "Fertige Erzeugnisse (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Fertige Erzeugnisse (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Fertige Erzeugnisse (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Fertige Erzeugnisse (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Fertige Erzeugnisse (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Fertige Erzeugnisse (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Fertige Erzeugnisse (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Fertige Erzeugnisse (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Fertige Erzeugnisse (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Fertige Erzeugnisse (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fertige Erzeugnisse (Bestand)",
+ "report_type": "Balance Sheet"
},
{
"name": "Fertige Erzeugnisse und Waren (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Fertige Erzeugnisse und Waren (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Fertige Erzeugnisse und Waren (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Fertige Erzeugnisse und Waren (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Fertige Erzeugnisse und Waren (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Fertige Erzeugnisse und Waren (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Fertige Erzeugnisse und Waren (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Fertige Erzeugnisse und Waren (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Fertige Erzeugnisse und Waren (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Fertige Erzeugnisse und Waren (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fertige Erzeugnisse (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fertige Erzeugnisse (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fertige Erzeugnisse (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fertige Erzeugnisse (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fertige Erzeugnisse (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fertige Erzeugnisse (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fertige Erzeugnisse (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fertige Erzeugnisse (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fertige Erzeugnisse (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fertige Erzeugnisse (Bestand)",
+ "report_type": "Balance Sheet"
},
{
"name": "Waren (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Waren (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Waren (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Waren (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fertige Erzeugnisse (Bestand)",
+ "report_type": "Balance Sheet"
},
{
"name": "Waren (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Waren (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Waren (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Waren (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fertige Erzeugnisse (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fertige Erzeugnisse (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fertige Erzeugnisse (Bestand)",
+ "report_type": "Balance Sheet"
},
{
"name": "Waren (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Waren (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Waren (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Waren (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Waren (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Waren (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Waren (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Waren (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Waren (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Waren (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Waren (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Waren (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Waren (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Waren (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Waren (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Waren (Bestand)",
+ "report_type": "Balance Sheet"
}
],
"name": "Fertige Erzeugnisse und Waren"
@@ -5269,203 +4047,203 @@
"children": [
{
"name": "Unfertige Leistungen",
- "root_type": "Asset"
- },
- {
- "name": "Unfertige Erzeugnisse",
- "root_type": "Asset"
- },
- {
- "name": "Unfertige Erzeugnisse- unfertige Leistungen (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Unfertige Erzeugnisse- unfertige Leistungen (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Unfertige Erzeugnisse- unfertige Leistungen (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Unfertige Erzeugnisse",
- "root_type": "Asset"
- },
- {
- "name": "Unfertige Erzeugnisse",
- "root_type": "Asset"
- },
- {
- "name": "Unfertige Erzeugnisse",
- "root_type": "Asset"
- },
- {
- "name": "Unfertige Erzeugnisse",
- "root_type": "Asset"
- },
- {
- "name": "Unfertige Erzeugnisse",
- "root_type": "Asset"
- },
- {
- "name": "Unfertige Erzeugnisse",
- "root_type": "Asset"
- },
- {
- "name": "Unfertige Erzeugnisse",
- "root_type": "Asset"
- },
- {
- "name": "Unfertige Erzeugnisse",
- "root_type": "Asset"
- },
- {
- "name": "Unfertige Erzeugnisse",
- "root_type": "Asset"
- },
- {
- "name": "Unfertige Erzeugnisse",
- "root_type": "Asset"
- },
- {
- "name": "Unfertige Erzeugnisse",
- "root_type": "Asset"
- },
- {
- "name": "Unfertige Erzeugnisse",
- "root_type": "Asset"
- },
- {
- "name": "Unfertige Erzeugnisse",
- "root_type": "Asset"
- },
- {
- "name": "Unfertige Erzeugnisse",
- "root_type": "Asset"
- },
- {
- "name": "Unfertige Erzeugnisse",
- "root_type": "Asset"
- },
- {
- "name": "Unfertige Erzeugnisse",
- "root_type": "Asset"
- },
- {
- "name": "Unfertige Erzeugnisse",
- "root_type": "Asset"
- },
- {
- "name": "Unfertige Erzeugnisse",
- "root_type": "Asset"
- },
- {
- "name": "Unfertige Erzeugnisse",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Unfertige Leistungen",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Unfertige Leistungen",
- "root_type": "Asset"
- },
- {
- "name": "Unfertige Leistungen",
- "root_type": "Asset"
- },
- {
- "name": "Unfertige Leistungen",
- "root_type": "Asset"
- },
- {
- "name": "Unfertige Leistungen",
- "root_type": "Asset"
- },
- {
- "name": "Unfertige Leistungen",
- "root_type": "Asset"
- },
- {
- "name": "Unfertige Leistungen",
- "root_type": "Asset"
- },
- {
- "name": "Unfertige Leistungen",
- "root_type": "Asset"
- },
- {
- "name": "Unfertige Leistungen",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Unfertige Erzeugnisse- unfertige Leistungen (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Unfertige Erzeugnisse- unfertige Leistungen (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Unfertige Erzeugnisse- unfertige Leistungen (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Unfertige Erzeugnisse- unfertige Leistungen (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Unfertige Erzeugnisse- unfertige Leistungen (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unfertige Erzeugnisse",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unfertige Erzeugnisse",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unfertige Erzeugnisse",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unfertige Erzeugnisse",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unfertige Erzeugnisse",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unfertige Erzeugnisse",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unfertige Erzeugnisse",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unfertige Erzeugnisse",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unfertige Erzeugnisse",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unfertige Erzeugnisse",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unfertige Erzeugnisse",
+ "report_type": "Balance Sheet"
},
{
"name": "Unfertige Erzeugnisse- unfertige Leistungen (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Unfertige Erzeugnisse- unfertige Leistungen (Bestand)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unfertige Erzeugnisse- unfertige Leistungen (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unfertige Erzeugnisse- unfertige Leistungen (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unfertige Erzeugnisse- unfertige Leistungen (Bestand)",
+ "report_type": "Balance Sheet"
},
{
"name": "Unfertige Erzeugnisse",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Unfertige Erzeugnisse",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Unfertige Erzeugnisse",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Unfertige Erzeugnisse",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Unfertige Erzeugnisse",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Unfertige Erzeugnisse",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Unfertige Erzeugnisse",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Unfertige Erzeugnisse",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Unfertige Erzeugnisse",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Unfertige Erzeugnisse",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unfertige Erzeugnisse",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unfertige Erzeugnisse",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unfertige Erzeugnisse",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unfertige Erzeugnisse",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unfertige Leistungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unfertige Leistungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unfertige Leistungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unfertige Leistungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unfertige Leistungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unfertige Leistungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unfertige Leistungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unfertige Erzeugnisse",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unfertige Erzeugnisse",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unfertige Erzeugnisse",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unfertige Erzeugnisse",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unfertige Erzeugnisse",
+ "report_type": "Balance Sheet"
}
],
"name": "Unfertige Erzeugnisse- unfertige Leistungen"
@@ -5473,24 +4251,189 @@
{
"children": [
{
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Roh- Hilfs- und Betriebsstoffe"
+ },
+ {
+ "children": [
+ {
"name": "In Ausf\u00fchrung befindliche Bauauftr\u00e4ge",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "In Ausf\u00fchrung befindliche Bauauftr\u00e4ge",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "In Ausf\u00fchrung befindliche Bauauftr\u00e4ge",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "In Ausf\u00fchrung befindliche Bauauftr\u00e4ge",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "In Ausf\u00fchrung befindliche Bauauftr\u00e4ge",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "In Ausf\u00fchrung befindliche Bauauftr\u00e4ge"
@@ -5498,167 +4441,11 @@
{
"children": [
{
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
- },
- {
- "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)",
- "root_type": "Asset"
+ "name": "Erhaltene Anzahlungen auf Bestellungen (",
+ "report_type": "Balance Sheet"
}
],
- "name": "Roh- Hilfs- und Betriebsstoffe"
+ "name": "Erhaltene Anzahlungen auf Bestellungen"
}
],
"name": "Vorr\u00e4te"
@@ -5668,21 +4455,8 @@
{
"children": [
{
- "name": "Wertberichtigungen zu Forderungen mit einer Restlaufzeit von mehr als 1 Jahr gegen Unternhemen- mit denen ein Beteiligungsverh\u00e4ltnis besteht",
- "root_type": "Asset"
- },
- {
- "name": "Wertberichtigungen zu Forderungen mit einer Restlaufzeit bis zu 1 Jahr gegen Unternhemen- mit denen ein Beteiligungsverh\u00e4ltnis besteht",
- "root_type": "Asset"
- }
- ],
- "name": "Forderungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht H-Saldo"
- },
- {
- "children": [
- {
"name": "Verrechnungskonto erhaltene Anzahlungen bei Buchungen \u00fcber Debitorenkonto",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Sonstige Verbindlichkeiten S-Saldo"
@@ -5690,176 +4464,176 @@
{
"children": [
{
- "name": "Verrechnungskonto Ist-Versteuerung",
- "root_type": "Asset"
- },
- {
- "name": "\u00fcberleitungskonto Kostenstellen",
- "root_type": "Asset"
- },
- {
- "name": "Aufzuteilende Vorsteuer 7%",
- "root_type": "Asset"
- },
- {
- "name": "Abziehbare Vorsteuer aus der Auslagerung von Gegenst\u00e4nden aus einem Unsatzsteuerlager",
- "root_type": "Asset"
- },
- {
- "name": "Geldtransit",
- "root_type": "Asset"
- },
- {
- "name": "Abziehbare Vorsteuer nach \u00a7 13b UStG 16%",
- "root_type": "Asset"
- },
- {
- "name": "Abziehbare Vorsteuer nach \u00a7 13b UStG ",
- "root_type": "Asset"
- },
- {
- "name": "Abziehbare Vorsteuer nach \u00a7 13b UStG 19%",
- "root_type": "Asset"
- },
- {
- "name": "Abziehbare Vorsteuer 19%",
- "root_type": "Asset"
- },
- {
- "name": "Abziehbare Vorsteuer 16%",
- "root_type": "Asset"
- },
- {
- "name": "Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb 19%",
- "root_type": "Asset"
- },
- {
- "name": "Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb 16%",
- "root_type": "Asset"
- },
- {
- "name": "Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb",
- "root_type": "Asset"
- },
- {
- "name": "Abziehbare Vorsteuer 7%",
- "root_type": "Asset"
- },
- {
- "name": "Abziehbare Vorsteuer",
- "root_type": "Asset"
- },
- {
- "name": "Aufzuteilende Vorsteuer",
- "root_type": "Asset"
- },
- {
- "name": "Umsatzsteuerforderungen laufendes Jahr",
- "root_type": "Asset"
- },
- {
- "name": "Wirtschaftsg\u00fcter des Umlaufverm\u00f6gens gem\u00e4\u00df \u00a74 Abs. 3 Satz 4 EStG",
- "root_type": "Asset"
- },
- {
- "name": "Verrechnungskonto Gewinnermittlung \u00a7 4/3 EStG- nicht ergebniswirksam",
- "root_type": "Asset"
- },
- {
- "name": "Verrechnungskonto Gewinnermittlung \u00a7 4/3 EStG- ergebniswirksam",
- "root_type": "Asset"
- },
- {
- "name": "Vorsteuer nach allgemeinen Durchschnittss\u00e4tzen UStVA Kz. 63",
- "root_type": "Asset"
- },
- {
- "name": "Gegenkonto f\u00fcr Vorsteuer nach Durchschnittss\u00e4tzen f\u00fcr \u00a7 4 Abs. 3 EStG",
- "root_type": "Asset"
- },
- {
- "name": "Vorsteuer aus Investitionen \u00a7 4/3 EStG",
- "root_type": "Asset"
- },
- {
- "name": "Aufl\u00f6sung Vorsteuer aus Vorjahr \u00a7 4/3 EStG",
- "root_type": "Asset"
- },
- {
- "name": "Gegenkonto Vorsteuer \u00a7 4/3 EStG",
- "root_type": "Asset"
- },
- {
- "name": "Zur\u00fcckzuzahlende Vorsteuer- \u00a7 15a Abs. 1 UStG- bewegliche Wirtschaftsg\u00fcter",
- "root_type": "Asset"
- },
- {
- "name": "Fremdgeld",
- "root_type": "Asset"
- },
- {
- "name": "Zur\u00fcckzuzahlende Vorsteuer- \u00a7 15a Abs. 2 UStG",
- "root_type": "Asset"
- },
- {
- "name": "Nachtr\u00e4glich abziehbare Vorsteuer- \u00a7 15a Abs. 2 UStG",
- "root_type": "Asset"
- },
- {
- "name": "Durchlaufende Posten",
- "root_type": "Asset"
- },
- {
"name": "Zur\u00fcckzahlende Vorsteuer- \u00a7 15a Abs. 1 UStG- unbewegliche Wirtschaftsg\u00fcter",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Nat\u00fcrlich abziehbare Vorsteuer- \u00a7 15a Abs. 1 UStG- unbewegliche Wirtschaftsg\u00fcter",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Nachtr\u00e4glich abziehbare Vorsteuer- \u00a7 15a Abs. 1 UStG- bewegliche Wirtschaftsg\u00fcter",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verrechnungskonto Ist-Versteuerung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "\u00fcberleitungskonto Kostenstellen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Wirtschaftsg\u00fcter des Umlaufverm\u00f6gens gem\u00e4\u00df \u00a74 Abs. 3 Satz 4 EStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verrechnungskonto Gewinnermittlung \u00a7 4/3 EStG- nicht ergebniswirksam",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verrechnungskonto Gewinnermittlung \u00a7 4/3 EStG- ergebniswirksam",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Vorsteuer nach allgemeinen Durchschnittss\u00e4tzen UStVA Kz. 63",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gegenkonto f\u00fcr Vorsteuer nach Durchschnittss\u00e4tzen f\u00fcr \u00a7 4 Abs. 3 EStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Vorsteuer aus Investitionen \u00a7 4/3 EStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aufl\u00f6sung Vorsteuer aus Vorjahr \u00a7 4/3 EStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gegenkonto Vorsteuer \u00a7 4/3 EStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Geldtransit",
+ "report_type": "Balance Sheet"
},
{
"name": "Aufzuteilende Vorsteuer nach \u00a7\u00a7 13a/13b UStG 16%",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Aufzuteilende Vorsteuer nach \u00a7\u00a7 13a/13b UStG 19%",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Aufzuteilende Vorsteuer 16%",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Aufzuteilende Vorsteuer 19%",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Aufzuteilende Vorsteuer nach \u00a7\u00a7 13a/13b UStG",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aufzuteilende Vorsteuer 7%",
+ "report_type": "Balance Sheet"
},
{
"name": "Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb 19%",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Abziehbare Vorsteuer nach \u00a7 13b UStG 16%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Abziehbare Vorsteuer nach \u00a7 13b UStG ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Abziehbare Vorsteuer nach \u00a7 13b UStG 19%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Abziehbare Vorsteuer 19%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Abziehbare Vorsteuer 16%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb 19%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb 16%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Abziehbare Vorsteuer 7%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Abziehbare Vorsteuer",
+ "report_type": "Balance Sheet"
},
{
"name": "Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferanten ohne Ust-Identifikationsnummer",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Bezahlte Einfuhrumsatzsteuer",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Abziehbare Vorsteuer aus der Auslagerung von Gegenst\u00e4nden aus einem Unsatzsteuerlager",
+ "report_type": "Balance Sheet"
},
{
"name": "Vorsteuer im Folgejahr abziehbar",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aufzuteilende Vorsteuer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuerforderungen laufendes Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fremdgeld",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Zur\u00fcckzuzahlende Vorsteuer- \u00a7 15a Abs. 2 UStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Nachtr\u00e4glich abziehbare Vorsteuer- \u00a7 15a Abs. 2 UStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Durchlaufende Posten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Zur\u00fcckzuzahlende Vorsteuer- \u00a7 15a Abs. 1 UStG- bewegliche Wirtschaftsg\u00fcter",
+ "report_type": "Balance Sheet"
}
],
"name": "Sonstige Verm\u00f6gensgegenst\u00e4nde oder sonstige Verbindlichkeiten"
@@ -5867,146 +4641,146 @@
{
"children": [
{
- "children": [
- {
- "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde - Restlaufzeit bis 1 Jahr",
- "root_type": "Asset"
- },
- {
- "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde - Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
- "root_type": "Asset"
- },
- {
- "name": "Forderung gegen Aufsichtsrats- und Beirats- Mitglieder",
- "root_type": "Asset"
- },
- {
- "name": "Forderung gegen Aufsichtsrats- und Beirats- Mitglieder - Restlaufzeit bis 1 Jahr",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung - Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung - Restlaufzeit bis 1 Jahr",
- "root_type": "Asset"
- },
- {
- "name": "Darlehen",
- "root_type": "Asset"
- },
- {
- "name": "Darlehen - Restlaufzeit bis 1 jahr",
- "root_type": "Asset"
- },
- {
- "name": "Darlehen - Restlaufzeit gr\u00f6\u00dfer 1 jahr",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen gegen Vorstandsmitglieder und Gesch\u00e4ftsf\u00fchrer - Restlaufzeit bis 1 Jahr",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen gegen Vorstandsmitglieder und Gesch\u00e4ftsf\u00fchrer",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen gegen Vorstandsmitglieder und Gesch\u00e4ftsf\u00fchrer - Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen gegen Gesellschafter - Restlaufzeit bis 1 Jahr",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen gegen Gesellschafter",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen gegen Gesellschafter - Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
- "root_type": "Asset"
- },
- {
- "name": "Kautionen - Restlaufzeit gr\u00f6\u00dfer 1 Jar",
- "root_type": "Asset"
- },
- {
- "name": "Kautionen - Restlaufzeit bis 1 Jahr",
- "root_type": "Asset"
- },
- {
- "name": "Kautionen ",
- "root_type": "Asset"
- },
- {
- "name": "Forderung gegen Aufsichtsrats- und Beirats- Mitglieder - Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
- "root_type": "Asset"
- }
- ],
- "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde",
- "root_type": "Asset"
- },
- {
- "name": "Steuererstattungsanspruch gegen\u00fcber andere EG-L\u00e4ndern",
- "root_type": "Asset"
- },
- {
- "name": "Umsatzsteuerforderungen fr\u00fchere Jahre",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen aus einrichteten Verbrauchsteuern",
- "root_type": "Asset"
- },
- {
- "name": "Umsatzsteuerforderung",
- "root_type": "Asset"
- },
- {
- "name": "Umsatzsteuerforderungen Vorjahr",
- "root_type": "Asset"
- },
- {
"name": "GmbH-Anteile zum kurzfristigen Verbleib",
- "root_type": "Asset"
- },
- {
- "name": "Agenturwarenabrechnung",
- "root_type": "Asset"
- },
- {
- "name": "Anspr\u00fcche aus R\u00fcckdeckungsversicherungen",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Genossenschaftsanteile zum kurzfristigen Verbleib",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "K\u00f6rperschaftsteuerr\u00fcckforderung",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "K\u00f6rperschaftsteuerguthaben nach \u00a7 37 KStG - Restlaufzeit bis 1 Jahr",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "K\u00f6rperschaftsteuerguthaben nach \u00a7 37 KStG - Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Forderungen an das Finanzamt aus abgef\u00fchrtem Bauabzugsbetrag",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Steuererstattungsanspruch gegen\u00fcber andere EG-L\u00e4ndern",
+ "report_type": "Balance Sheet"
},
{
"name": "Steuer\u00fcberzahlungen",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Forderungen gegen Gesellschafter - Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen gegen Gesellschafter",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen gegen Vorstandsmitglieder und Gesch\u00e4ftsf\u00fchrer - Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen gegen Vorstandsmitglieder und Gesch\u00e4ftsf\u00fchrer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderung gegen Aufsichtsrats- und Beirats- Mitglieder - Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Darlehen - Restlaufzeit bis 1 jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Darlehen - Restlaufzeit gr\u00f6\u00dfer 1 jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde - Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen gegen Vorstandsmitglieder und Gesch\u00e4ftsf\u00fchrer - Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderung gegen Aufsichtsrats- und Beirats- Mitglieder",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen gegen Gesellschafter - Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung - Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung - Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde - Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Kautionen - Restlaufzeit gr\u00f6\u00dfer 1 Jar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Kautionen - Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Kautionen ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderung gegen Aufsichtsrats- und Beirats- Mitglieder - Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Darlehen",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuerforderungen fr\u00fchere Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen aus einrichteten Verbrauchsteuern",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuerforderung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuerforderungen Vorjahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Agenturwarenabrechnung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Anspr\u00fcche aus R\u00fcckdeckungsversicherungen",
+ "report_type": "Balance Sheet"
}
],
"name": "Sonstige Verm\u00f6gensgegenst\u00e4nde"
@@ -6014,12 +4788,73 @@
{
"children": [
{
+ "name": "Wertberichtigungen zu Forderungen mit einer Restlaufzeit bis zu 1 Jahr gegen Unternhemen- mit denen ein Beteiligungsverh\u00e4ltnis besteht",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Wertberichtigungen zu Forderungen mit einer Restlaufzeit von mehr als 1 Jahr gegen Unternhemen- mit denen ein Beteiligungsverh\u00e4ltnis besteht",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Forderungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht H-Saldo"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Forderungen aus Lieferungen und Leistungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen aus Lieferungen und Leistungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Forderungen aus Lieferungen und Leistungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht- bundesbankf\u00e4hig",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Forderungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Forderungen geg. Untern.- m. d. e. Beteiligungsverh\u00e4ltnis besteht od. Verbindl. gegen Untern. - mit denen ein Beteiligungsverh\u00e4ltnis besteht"
+ },
+ {
+ "children": [
+ {
"name": "Wertberichtigungen zu Forderungen mit einer Restlaufzeit bis zu 1 Jahr gegen verbundene Unternehmen",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Wertberichtigungen zu Forderungen mit einer Restlaufzeit von mehr als 1 Jahr gegen verbundene Unternehmen",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Forderungen gegen verbundene Unternehmen H-Saldo"
@@ -6029,216 +4864,45 @@
{
"children": [
{
- "name": "Wechsel aus Lieferungen und Leistungen Restlaufzeit bis 1 Jahr",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen aus Lieferungen und Leistungen ohne Kontokorent - Restlaufzeit bis 1 Jahr",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen nach \u00a711 Abs. 1 Satz 2 EStG f\u00fcr \u00a7 4/3 EStG",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen aus Lieferungen und Leistungen ohne Kontokorent - Restlaufzeit gr\u00f6\u00dfer 1 Jahr.",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen aus Dienstleistungen",
- "root_type": "Asset"
- },
- {
- "name": "Zweifelhafte Forderungen - Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
- "root_type": "Asset"
- },
- {
- "name": "Zweifelhafte Forderungen - Restlaufzeit bis 1 Jahr",
- "root_type": "Asset"
- },
- {
- "name": "Zweifelhafte Forderungen",
- "root_type": "Asset"
- },
- {
- "name": "Wechsel aus Lieferungen und Leistungen",
- "root_type": "Asset"
- },
- {
- "name": "Wechsel aus Lieferungen und Leistungen Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
- "root_type": "Asset"
- },
- {
- "name": "Wechsel aus Lieferungen und Leistungen- bundesbankf\u00e4hig.",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen aus Lieferungen und Leistungen zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz oder eines Kleinunternehmers (E\u00fcR)",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen aus Lieferungen und Leistungen ohne Kontokorent",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen aus Lieferungen und Leistungen ohne Kontokorent",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen aus Lieferungen und Leistungen nach Durchschnittss\u00e4tzen gem\u00e4\u00df \u00a724 UStG (E\u00fcR)",
- "root_type": "Asset"
- },
- {
- "name": "Gegenkonto 1215-1218 bei Aufteilung der Forderungen nach Steuers\u00e4tzen (E\u00fcR)",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen aus Lieferungen und Leistungen ohne Kontokorent",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen aus steuerfreien oder nicht steuerbaren Lieferungen und Leistungen (E\u00fcR)",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen aus Lieferungen und Leistungen ohne Kontokorent",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen aus Lieferungen und Leistungen ohne Kontokorent",
- "root_type": "Asset"
- }
- ],
- "name": "Forderungen aus Lieferungen und Leistungen ",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen aus Lieferungen und Leistungen gegen Gesellschafter",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen aus Lieferungen und Leistungen gegen Gesellschafter - Restlaufzeit bis 1 Jahr",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen aus Lieferungen und Leistungen gegen Gesellschafter - Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
- "root_type": "Asset"
- }
- ],
- "name": "Forderungen aus Lieferungen und Leistungen oder sonstige Verbindlichkeiten"
- },
- {
- "children": [
- {
- "name": "Eingeforderte Nachsch\u00fcsse (gegenkonto 2929)",
- "root_type": "Asset"
- }
- ],
- "name": "Eingeforderte Nachsch\u00fcsse"
- },
- {
- "children": [
- {
- "name": "Ausstehende Einlagen auf das gezeichnete Kapital- eingefordert (Forderungen- nicht eingeforderte ausstehende Einlagen s. Konto 2910)",
- "root_type": "Asset"
- }
- ],
- "name": "Eingeforderte- noch ausstehende Kapitaleinlagen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit bis 1 Jahr",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
- "root_type": "Asset"
- },
- {
- "name": "Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit bis 1 Jahr",
- "root_type": "Asset"
- },
- {
- "name": "Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht",
- "root_type": "Asset"
- },
- {
- "name": "Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht- bundesbankf\u00e4hig",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen aus Lieferungen und Leistungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen aus Lieferungen und Leistungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen aus Lieferungen und Leistungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit bis 1 Jahr",
- "root_type": "Asset"
- }
- ],
- "name": "Forderungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht",
- "root_type": "Asset"
- }
- ],
- "name": "Forderungen geg. Untern.- m. d. e. Beteiligungsverh\u00e4ltnis besteht od. Verbindl. gegen Untern. - mit denen ein Beteiligungsverh\u00e4ltnis besteht"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Besitzwechsel gegen verbundene Unternehmen - Restlaufzeit gr\u00f6\u00dfer Jahr",
- "root_type": "Asset"
- },
- {
- "name": "Besitzwechsel gegen verbundene Unternehmen - Restlaufzeit bis 1 Jahr",
- "root_type": "Asset"
- },
- {
"name": "Besitzwechsel gegen verbundene Unternehmen",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Forderungen gegen verbundene Unternehmen - Restlaufzeit gr\u00f6\u00dfer 1 Jahr. ",
- "root_type": "Asset"
- },
- {
- "name": "Besitzwechsel gegen verbundene Unternehmen- bundesbankf\u00e4hig",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen gegen verbundene Unternehmen - Restlaufzeit bis 1 Jahr. ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Forderungen aus Lieferungen und Leistungen gegen verbundenen Unternehmen - Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
+ "account_type": "Receivable",
"name": "Forderungen aus Lieferungen und Leistungen gegen verbundenen Unternehmen",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Forderungen aus Lieferungen und Leistungen gegen verbundenen Unternehmen - Restlaufzeit bis 1 Jahr",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Besitzwechsel gegen verbundene Unternehmen- bundesbankf\u00e4hig",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen gegen verbundene Unternehmen - Restlaufzeit bis 1 Jahr. ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Besitzwechsel gegen verbundene Unternehmen - Restlaufzeit gr\u00f6\u00dfer Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Besitzwechsel gegen verbundene Unternehmen - Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
}
],
"name": "Forderungen gegen verbundene Unternehmen ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Forderungen gegen verbundene Unternehmen oder Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen"
@@ -6247,7 +4911,7 @@
"children": [
{
"name": "Gegenkonto 1221-1229- 1240-1245- 1250-1257- 1270-1279- 1290-1297 bei Aufteilung Debitorenkonto",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Forderungen aus Lieferungen und Leistungen H-Saldo oder sonstige Verbindlichkeiten S-Saldo"
@@ -6255,27 +4919,160 @@
{
"children": [
{
+ "name": "Gegenkonto zu sonstigen Verm\u00f6gensgegenst\u00e4nden bei Buchungen \u00fcber Debitorenkonto",
+ "report_type": "Balance Sheet"
+ },
+ {
"name": "Einzelwertberechtigungen zu Forderungen mit einer Restlaufzeit von mehr als 1 Jahr",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Einzelwertberechtigungen zu Forderungen mit einer Restlaufzeit bis zu 1 Jahr",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Pauschalwertberichtigung zu Forderung mit einer Restlaufzeit von mehr als 1 Jahr",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Pauschalwertberichtigung zu Forderung mit einer Restlaufzeit bis zu 1 Jahr",
- "root_type": "Asset"
- },
- {
- "name": "Gegenkonto zu sonstigen Verm\u00f6gensgegenst\u00e4nden bei Buchungen \u00fcber Debitorenkonto",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Forderungen aus Lieferungen und Leistungen H-Saldo"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Wechsel aus Lieferungen und Leistungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Wechsel aus Lieferungen und Leistungen Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Wechsel aus Lieferungen und Leistungen Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Wechsel aus Lieferungen und Leistungen- bundesbankf\u00e4hig.",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Forderungen nach \u00a711 Abs. 1 Satz 2 EStG f\u00fcr \u00a7 4/3 EStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Forderungen aus Lieferungen und Leistungen zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Forderungen aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz oder eines Kleinunternehmers (E\u00fcR)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen aus Lieferungen und Leistungen ohne Kontokorent",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Forderungen aus Lieferungen und Leistungen nach Durchschnittss\u00e4tzen gem\u00e4\u00df \u00a724 UStG (E\u00fcR)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Gegenkonto 1215-1218 bei Aufteilung der Forderungen nach Steuers\u00e4tzen (E\u00fcR)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Forderungen aus Dienstleistungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen aus Lieferungen und Leistungen ohne Kontokorent - Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen aus Lieferungen und Leistungen ohne Kontokorent - Restlaufzeit gr\u00f6\u00dfer 1 Jahr.",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Zweifelhafte Forderungen - Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Zweifelhafte Forderungen - Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Zweifelhafte Forderungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Forderungen aus steuerfreien oder nicht steuerbaren Lieferungen und Leistungen (E\u00fcR)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen aus Lieferungen und Leistungen ohne Kontokorent",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen aus Lieferungen und Leistungen ohne Kontokorent",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen aus Lieferungen und Leistungen ohne Kontokorent",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen aus Lieferungen und Leistungen ohne Kontokorent",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Forderungen aus Lieferungen und Leistungen ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Forderungen aus Lieferungen und Leistungen gegen Gesellschafter",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen aus Lieferungen und Leistungen gegen Gesellschafter - Restlaufzeit gr\u00f6\u00dfer 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen aus Lieferungen und Leistungen gegen Gesellschafter - Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Forderungen aus Lieferungen und Leistungen oder sonstige Verbindlichkeiten"
+ },
+ {
+ "children": [
+ {
+ "name": "Eingeforderte Nachsch\u00fcsse (gegenkonto 2929)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Eingeforderte Nachsch\u00fcsse"
+ },
+ {
+ "children": [
+ {
+ "name": "Ausstehende Einlagen auf das gezeichnete Kapital- eingefordert (Forderungen- nicht eingeforderte ausstehende Einlagen s. Konto 2910)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Eingeforderte- noch ausstehende Kapitaleinlagen"
}
],
"name": "Forderungen und sonstige Verm\u00f6gensgegenst\u00e4nde"
@@ -6286,11 +5083,11 @@
"children": [
{
"name": "Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Anteile an verbundenen Unternehmen (Umlaufverm\u00f6gen)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Anteile an verbundenen Unternehmen"
@@ -6299,7 +5096,7 @@
"children": [
{
"name": "Eigene Anteile ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Eigene Anteile "
@@ -6310,19 +5107,19 @@
"children": [
{
"name": "Finanzwechsel",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Andere Wertpapiere mit unwesentlichen Wertschwankungen im Sinne Textziffer 18 DRS 2",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Wertpapieranlagen im Rahmen der Kurzfristigen Finanzdisposition ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Sonstige Wertpapiere",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Sonstige Wertpapiere"
@@ -6341,34 +5138,68 @@
{
"children": [
{
+ "name": "Kurzfristige R\u00fcckstellungen"
+ },
+ {
+ "name": "Gegenkonto zu Konto 9260 - 9268"
+ },
+ {
+ "name": "Langfristige R\u00fcckstellungen- au\u00dfer Pensionen"
+ },
+ {
+ "name": "Mittelfristige R\u00fcckstellungen"
+ }
+ ],
+ "name": "Aufgliederung der R\u00fcckstellungen"
+ },
+ {
+ "children": [
+ {
+ "name": "Minderung der Entnahmen \u00a74 (4a) EStG (Haben)"
+ },
+ {
+ "name": "Gegenkonto zur Minderung der Entnahmen \u00a74 (4a) EStG"
+ },
+ {
+ "name": "Gegenkonto zur Erh\u00f6hung der Entnahmen \u00a74 (4a) EStG (Haben)"
+ },
+ {
+ "name": "Erh\u00f6hung der Entnahmen \u00a74 (4a) EStG"
+ }
+ ],
+ "name": "Statistische Konten zu \u00a7 4 (4a) EStG"
+ },
+ {
+ "children": [
+ {
+ "name": "Sonderausgaben beschr\u00e4nkt abzugsf\u00e4hig"
+ },
+ {
+ "name": "Au\u00dfergew\u00f6hnliche Belastungen"
+ },
+ {
"name": "Privateinlagen"
},
{
+ "name": "Unentgeltliche Wertabgaben"
+ },
+ {
+ "name": "Zuwendungen- Spenden"
+ },
+ {
+ "name": "Grundst\u00fccksertrag"
+ },
+ {
"name": "Grundst\u00fccksaufwand"
},
{
"name": "Privatsteuern"
},
{
- "name": "Sonderausgaben unbeschr\u00e4nkt abzugsf\u00e4hig"
- },
- {
- "name": "Sonderausgaben beschr\u00e4nkt abzugsf\u00e4hig"
- },
- {
- "name": "Unentgeltliche Wertabgaben"
- },
- {
"name": "Privatentnahmen allgemein"
},
{
- "name": "Au\u00dfergew\u00f6hnliche Belastungen"
- },
- {
- "name": "Zuwendungen- Spenden"
- },
- {
- "name": "Grundst\u00fccksertrag"
+ "name": "Sonderausgaben unbeschr\u00e4nkt abzugsf\u00e4hig"
}
],
"name": "Privat Teilhafter (f\u00fcr Verrechnung Gesellschafterdarlehen mit Eigenkapitalcharakter- Konto 9840-9849)"
@@ -6376,368 +5207,34 @@
{
"children": [
{
- "name": "Anteil f\u00fcr Konto Vollhafter 2011"
+ "name": "Einzahlungsverpflichtungen pers\u00f6nlich haftender Gesellschafter"
},
{
- "name": "Anteil f\u00fcr Konto Vollhafter 2010"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2013"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2012"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2015"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2014"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2017"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2016"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2018"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2019"
- },
- {
- "name": "Name des Gesellschafters Teillhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2077"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2076"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2075"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2074"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2073"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2072"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2071"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2070 "
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2079"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2078"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9827"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9829"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2059"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2055"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2054"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2057"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2056"
- },
- {
- "name": "L\u00f6sch- und Korrekturschl\u00fcssel"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0083"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0084"
- },
- {
- "name": "Anteil f\u00fcr Konto 9840-49 Teilhafter"
- },
- {
- "name": "Gebrauchs\u00fcberlassung Vollhafter"
- },
- {
- "name": "Tantieme Vollhafter"
- },
- {
- "name": "Name des Gesellschafters Vollhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2051"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2050"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0069"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9826"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9824"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9825"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9822"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9823"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9820 "
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9821"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9828"
- },
- {
- "name": "Tantieme Teillhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9816"
- },
- {
- "name": "T\u00e4tigkeitsverg\u00fctung Vollhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0082"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2058"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2053"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2052"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2028"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2020"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2021"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2024"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2026"
- },
- {
- "name": "L\u00f6sch- und Korrekturschl\u00fcssel"
- },
- {
- "name": "Sonstige Verg\u00fctungen Teillhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2008"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2009"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2006"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2007"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2004"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2005"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2002"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2003"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2000"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2001"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2064"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2065"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2066"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2067"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2060"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2061"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2062"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2063"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2068"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2069"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9811"
- },
- {
- "name": "T\u00e4tigkeitsverg\u00fctung Teillhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0068"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0062"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0063"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0060"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0061"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0066"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0067"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0064"
- },
- {
- "name": "Darlehensverzinsung Teillhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9814"
- },
- {
- "name": "Sonstige Verg\u00fctungen Vollhafter"
- },
- {
- "name": "Restanteil Teillhafter"
- },
- {
- "name": "Darlehensverzinsung Vollhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2029"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2023"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9813"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9812"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9810"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9817"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9815"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0065"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0089"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0088"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0081"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0080 "
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0085"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0087"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0086"
- },
- {
- "name": "Restanteil Vollhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2022"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2025"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2027"
- },
- {
- "name": "Gebrauchs\u00fcberlassung Teillhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9819"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9818"
+ "name": "Einzahlungsverpflichtungen Kommanditisten"
}
],
- "name": "Statistische Konten f\u00fcr die Kapitalkontenentwicklung"
+ "name": "Einzahlungsverpflichtungen im Bereich der Forderungen"
},
{
"children": [
{
- "name": "Verlust-/ Vortragskonto"
+ "name": "Ausgleichsposten f\u00fcr aktivierte eigene Anteile "
},
{
+ "name": "Ausgleichsposten f\u00fcr aktivierte Bilanzierungshilfen"
+ }
+ ],
+ "name": "Ausgleichsposten f\u00fcr aktivierte eigene Anteile und Bilanzierungshilfen"
+ },
+ {
+ "children": [
+ {
"name": "Gesellschafter-Darlehen"
},
{
+ "name": "Verlust-/ Vortragskonto"
+ },
+ {
"name": "Verrechnungskonto f\u00fcr Einzahlungsverpflichtungen"
}
],
@@ -6768,10 +5265,10 @@
{
"children": [
{
- "name": "Statistische Konten f\u00fcr den Gewinnzuschlag nach \u00a7\u00a7 6b- 6c und 7g EStG (Haben-Buchung)"
+ "name": "Statistische Konten f\u00fcr den Gewinnzuschlag- Gegenkonto zu 9890"
},
{
- "name": "Statistische Konten f\u00fcr den Gewinnzuschlag- Gegenkonto zu 9890"
+ "name": "Statistische Konten f\u00fcr den Gewinnzuschlag nach \u00a7\u00a7 6b- 6c und 7g EStG (Haben-Buchung)"
}
],
"name": "Statistische Konten f\u00fcr Gewinnzuschlag"
@@ -6801,10 +5298,10 @@
{
"children": [
{
- "name": "Anteil f\u00fcr Verbindlichkeitskonten"
+ "name": "Verrechnungskonto f\u00fcr Anteil Verbindlichkeitskonten"
},
{
- "name": "Verrechnungskonto f\u00fcr Anteil Verbindlichkeitskonten"
+ "name": "Anteil f\u00fcr Verbindlichkeitskonten"
}
],
"name": "Statistische Konten f\u00fcr den GuV-Ausweis in \"Gutschrift bzw. Belastung auf Verbindlichkeitskonten\" bei den Zuordnungstabellen f\u00fcr PersHG nach KapCoRiLiG"
@@ -6815,6 +5312,9 @@
"name": "Umsatzsteuer in den Forderungen zum allgemeinen Umsatzsteuersatz (E\u00fcR)"
},
{
+ "name": "SO Commitment"
+ },
+ {
"name": "Umsatzsteuer in den Forderungen zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)"
},
{
@@ -6828,9 +5328,6 @@
},
{
"name": "Gegenkonto 9896-9897 f\u00fcr die Aufteilung der Vorsteuer (E\u00fcR)"
- },
- {
- "name": "SO Commitment"
}
],
"name": "Vorsteuer-/Umsatzsteuerkonten zur Korrektur der Forderungen/ Verbindlichkeiten (E\u00fcR)"
@@ -6838,22 +5335,26 @@
{
"children": [
{
- "name": "Minderung der Entnahmen \u00a74 (4a) EStG (Haben)"
+ "name": "Gegenkonto f\u00fcr statistische Mengeneinheiten Konten 9101-9107 und Konten 9116-9118"
},
{
- "name": "Gegenkonto zur Minderung der Entnahmen \u00a74 (4a) EStG"
+ "name": "Gegenkonto zu Konten 9120- 9135-9140"
},
{
- "name": "Gegenkonto zur Erh\u00f6hung der Entnahmen \u00a74 (4a) EStG (Haben)"
+ "name": "Gesch\u00e4ftsraum m2"
},
{
- "name": "Erh\u00f6hung der Entnahmen \u00a74 (4a) EStG"
- }
- ],
- "name": "Statistische Konten zu \u00a7 4 (4a) EStG"
- },
- {
- "children": [
+ "name": "Auftragseingang im Gesch\u00e4ftsjahr"
+ },
+ {
+ "name": "Verkaufstage"
+ },
+ {
+ "name": "Verkaufsraum m2"
+ },
+ {
+ "name": "Verkaufskr\u00e4fte"
+ },
{
"name": "Auftragsbestand"
},
@@ -6867,36 +5368,15 @@
"name": "Besch\u00e4ftigte Personen"
},
{
- "name": "Verkaufsraum m2"
- },
- {
"name": "Unbezahlte Personen"
},
{
- "name": "Verkaufskr\u00e4fte"
- },
- {
- "name": "Gegenkonto f\u00fcr statistische Mengeneinheiten Konten 9101-9107 und Konten 9116-9118"
- },
- {
- "name": "Gegenkonto zu Konten 9120- 9135-9140"
- },
- {
"name": "Anzahl Kreditkunden monatlich"
},
{
"name": "Anzahl Rechnungen"
},
{
- "name": "Auftragseingang im Gesch\u00e4ftsjahr"
- },
- {
- "name": "Verkaufstage"
- },
- {
- "name": "Gesch\u00e4ftsraum m2"
- },
- {
"name": "Anzahl Kreditkunden aufgelaufen"
}
],
@@ -6905,60 +5385,31 @@
{
"children": [
{
- "name": "Gegenkonto zu 9210"
- },
- {
- "name": "Produktive L\u00f6hne"
- },
- {
- "name": "Besch\u00e4ftigte Personen"
- },
- {
- "name": "Gegenkonto zu 9200"
- }
- ],
- "name": "Statistische Konten f\u00fcr den Kennziffernteil der Bilanz"
- },
- {
- "children": [
- {
- "name": "Offene Posten aus 2002"
- },
- {
- "name": "Offene Posten aus 2003"
- },
- {
- "name": "Offene Posten aus 2009"
- },
- {
- "name": "Offene Posten aus 2008"
- },
- {
- "name": "Summenvortragskonto"
- },
- {
- "name": "Offene Posten aus 2000"
- },
- {
- "name": "Offene Posten aus 2001"
- },
- {
- "name": "Offene Posten aus 2006"
- },
- {
- "name": "Offene Posten aus 2007"
- },
- {
- "name": "Offene Posten aus 2004"
- },
- {
- "name": "Offene Posten aus 2005"
+ "name": "Saldenvortr\u00e4ge Debitoren"
},
{
"name": "Offene Posten aus 1998"
},
{
- "name": "Offene Posten aus 1991"
+ "name": "Offene Posten aus 2003"
+ },
+ {
+ "name": "Saldenvortr\u00e4ge- Sachkonten"
+ },
+ {
+ "name": "Saldenvortr\u00e4ge Kreditoren"
+ },
+ {
+ "name": "Offene Posten aus 2009"
+ },
+ {
+ "name": "Offene Posten aus 2006"
+ },
+ {
+ "name": "Offene Posten aus 2004"
+ },
+ {
+ "name": "Summenvortragskonto"
},
{
"name": "Offene Posten aus 1992"
@@ -6967,9 +5418,6 @@
"name": "Offene Posten aus 1993"
},
{
- "name": "Offene Posten aus 1994"
- },
- {
"name": "Offene Posten aus 1995"
},
{
@@ -6979,22 +5427,37 @@
"name": "Offene Posten aus 1997"
},
{
- "name": "Saldenvortr\u00e4ge"
+ "name": "Offene Posten aus 2000"
},
{
- "name": "Saldenvortr\u00e4ge- Sachkonten"
+ "name": "Offene Posten aus 2001"
},
{
- "name": "Saldenvortr\u00e4ge Kreditoren"
- },
- {
- "name": "Saldenvortr\u00e4ge Debitoren"
+ "name": "Offene Posten aus 2007"
},
{
"name": "Offene Posten aus 1990"
},
{
"name": "Offene Posten aus 1999"
+ },
+ {
+ "name": "Offene Posten aus 2002"
+ },
+ {
+ "name": "Offene Posten aus 2008"
+ },
+ {
+ "name": "Offene Posten aus 2005"
+ },
+ {
+ "name": "Offene Posten aus 1991"
+ },
+ {
+ "name": "Offene Posten aus 1994"
+ },
+ {
+ "name": "Saldenvortr\u00e4ge"
}
],
"name": "Vortragskonten"
@@ -7002,54 +5465,23 @@
{
"children": [
{
- "name": "Eigenkapitalersetzende Gesellschafterdarlehen "
- },
- {
- "name": "Gegenkonto zu 9250 und 9255"
- },
- {
- "name": "Ungesicherte Gesellschafterdarlehen mit Restlaufzeit gr\u00f6\u00dfer 5 Jahre"
- }
- ],
- "name": "Eigenkapitalersetzende Gesellschafterdarlehen "
- },
- {
- "children": [
- {
- "name": "Kurzfristige R\u00fcckstellungen"
- },
- {
- "name": "Langfristige R\u00fcckstellungen- au\u00dfer Pensionen"
- },
- {
- "name": "Mittelfristige R\u00fcckstellungen"
- },
- {
- "name": "Gegenkonto zu Konto 9260 - 9268"
- }
- ],
- "name": "Aufgliederung der R\u00fcckstellungen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gegenkonto zu 9220-9221"
- },
- {
- "name": "Gezeichnetes Kapital in Euro (Art. 42 Abs. 3 S. 2 EGHGB)"
- }
- ],
- "name": "Gezeichnetes Kapital in Euro"
- },
- {
"children": [
{
"name": "Gezeichnetes Kapital in DM (Art. 42 Abs. 3 S. 1 EGHGB)"
}
],
"name": "Gezeichnetes Kapital in DM"
+ },
+ {
+ "children": [
+ {
+ "name": "Gezeichnetes Kapital in Euro (Art. 42 Abs. 3 S. 2 EGHGB)"
+ },
+ {
+ "name": "Gegenkonto zu 9220-9221"
+ }
+ ],
+ "name": "Gezeichnetes Kapital in Euro"
}
],
"name": "Statistische Konten zur informativen Angabe des gezeichneten Kapitals in anderer W\u00e4hrung"
@@ -7057,10 +5489,13 @@
{
"children": [
{
+ "name": "Gegenkonto zu Konten 9230- 9238"
+ },
+ {
"name": "Investitionszulagen "
},
{
- "name": "Gegenkonto zu Konten 9230- 9238"
+ "name": "Investitionsverbindlichkeiten bei den Leistungsverbindlichkeiten"
},
{
"name": "Baukostenzusch\u00fcsse"
@@ -7069,9 +5504,6 @@
"name": "Investitionszusch\u00fcsse "
},
{
- "name": "Investitionsverbindlichkeiten bei den Leistungsverbindlichkeiten"
- },
- {
"name": "Gegenkonto zu Konto 9245-47"
},
{
@@ -7107,9 +5539,6 @@
"name": "Verbindlichkeiten aus Gew\u00e4hrleistungsvertr\u00e4gen gegen\u00fcber verbundenen Unternehmen"
},
{
- "name": "Haftung aus der Bestellung von Sicherheiten f\u00fcr fremde Verbindlichkeiten"
- },
- {
"name": "Verbindlichkeiten aus der Begebung und \u00fcbertragung von Wechseln"
},
{
@@ -7125,6 +5554,9 @@
"name": "Verbindlichkeiten aus Gew\u00e4hrleistungsvertr\u00e4gen"
},
{
+ "name": "Haftung aus der Bestellung von Sicherheiten f\u00fcr fremde Verbindlichkeiten"
+ },
+ {
"name": "Gegenkonto zu 9271 - 9279 (Soll-Buchung)"
},
{
@@ -7142,10 +5574,10 @@
"name": "Andere Verpflichtungen gem\u00e4\u00df \u00a7 285 Nr. 3 HGB gegen\u00fcber verbundenen Unternehmen"
},
{
- "name": "Verpflichtungen aus Miet- und Leasingsvertr\u00e4gen gegen\u00fcber verbundenen Unternehmen"
+ "name": "Gegenkonto zu 9281-9284"
},
{
- "name": "Gegenkonto zu 9281-9284"
+ "name": "Verpflichtungen aus Miet- und Leasingsvertr\u00e4gen gegen\u00fcber verbundenen Unternehmen"
},
{
"name": "Andere Verpflichtungen gem\u00e4\u00df \u00a7 285 Nr. 3 HGB"
@@ -7156,6 +5588,382 @@
{
"children": [
{
+ "name": "Anteil f\u00fcr Konto Vollhafter 2011"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2013"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2012"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2015"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2017"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2019"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2018"
+ },
+ {
+ "name": "Name des Gesellschafters Vollhafter"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2010"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 2064"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 2065"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 2066"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 2067"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 2060"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 2061"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 2062"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 2063"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 2068"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2014"
+ },
+ {
+ "name": "Name des Gesellschafters Teillhafter"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 2077"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 2076"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 2074"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 2073"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 2072"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 2071"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 2070 "
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 2079"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 2078"
+ },
+ {
+ "name": "T\u00e4tigkeitsverg\u00fctung Teillhafter"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 9826"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 9814"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 9822"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 9821"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 0061"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 0068"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 0069"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 0062"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 0063"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 0066"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 0067"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 0064"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 0065"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 9813"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 9812"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 9810"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 9817"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 9815"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 0082"
+ },
+ {
+ "name": "Sonstige Verg\u00fctungen Teillhafter"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto 9840-49 Teilhafter"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 2059"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 2058"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 2055"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 2054"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 2057"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 2051"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 2050"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 2053"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 2052"
+ },
+ {
+ "name": "L\u00f6sch- und Korrekturschl\u00fcssel"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 0060"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 9824"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 9825"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 9823"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 9820 "
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 9828"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 2069"
+ },
+ {
+ "name": "Tantieme Teillhafter"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2016"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 0089"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 0081"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 0080 "
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 0087"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 0086"
+ },
+ {
+ "name": "Restanteil Vollhafter"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 9818"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 9811"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 9816"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2022"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2023"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2027"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 0088"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 0083"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 0085"
+ },
+ {
+ "name": "Sonstige Verg\u00fctungen Vollhafter"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 0084"
+ },
+ {
+ "name": "Gebrauchs\u00fcberlassung Vollhafter"
+ },
+ {
+ "name": "L\u00f6sch- und Korrekturschl\u00fcssel"
+ },
+ {
+ "name": "Restanteil Teillhafter"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 9827"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 2056"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 9829"
+ },
+ {
+ "name": "Darlehensverzinsung Vollhafter"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2029"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2020"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2021"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2024"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2026"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2028"
+ },
+ {
+ "name": "Gebrauchs\u00fcberlassung Teillhafter"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2025"
+ },
+ {
+ "name": "Darlehensverzinsung Teillhafter"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 9819"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 2075"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2008"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2009"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2006"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2007"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2004"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2005"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2002"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2003"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2000"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2001"
+ },
+ {
+ "name": "T\u00e4tigkeitsverg\u00fctung Vollhafter"
+ },
+ {
+ "name": "Tantieme Vollhafter"
+ }
+ ],
+ "name": "Statistische Konten f\u00fcr die Kapitalkontenentwicklung"
+ },
+ {
+ "children": [
+ {
+ "name": "Mahngeb\u00fchren bei Buchungen \u00fcber Debitoren bei \u00a7 4 Abs. 3 EStG"
+ },
+ {
+ "name": "Zinsen bei Buchungen \u00fcber Debitoren bei \u00a7 4 Abs. 3 EStG"
+ },
+ {
+ "name": "Gegenkonto zu 9287 und 9288"
+ },
+ {
+ "name": "Gegenkonto zu 9290"
+ },
+ {
+ "children": [
+ {
+ "name": "Einlagen stiller Gesellschafter"
+ }
+ ],
+ "name": "Einlagen stiller Gesellschafter"
+ },
+ {
"children": [
{
"name": "Steuerrechtlicher Ausgleichsposten"
@@ -7167,30 +5975,10 @@
"name": "Statistisches Konto Fremdgeld"
},
{
- "name": "Gegenkonto zu 9292"
- },
- {
"name": "Statistisches Konto steuerfreie Auslagen"
},
{
- "children": [
- {
- "name": "Einlagen stiller Gesellschafter"
- }
- ],
- "name": "Einlagen stiller Gesellschafter"
- },
- {
- "name": "Gegenkonto zu 9290"
- },
- {
- "name": "Mahngeb\u00fchren bei Buchungen \u00fcber Debitoren bei \u00a7 4 Abs. 3 EStG"
- },
- {
- "name": "Gegenkonto zu 9287 und 9288"
- },
- {
- "name": "Zinsen bei Buchungen \u00fcber Debitoren bei \u00a7 4 Abs. 3 EStG"
+ "name": "Gegenkonto zu 9292"
}
],
"name": "Statistische Konten f\u00fcr 4 Abs. 3 EStG"
@@ -7198,28 +5986,6 @@
{
"children": [
{
- "name": "Einzahlungsverpflichtungen pers\u00f6nlich haftender Gesellschafter"
- },
- {
- "name": "Einzahlungsverpflichtungen Kommanditisten"
- }
- ],
- "name": "Einzahlungsverpflichtungen im Bereich der Forderungen"
- },
- {
- "children": [
- {
- "name": "Ausgleichsposten f\u00fcr aktivierte Bilanzierungshilfen"
- },
- {
- "name": "Ausgleichsposten f\u00fcr aktivierte eigene Anteile "
- }
- ],
- "name": "Ausgleichsposten f\u00fcr aktivierte eigene Anteile und Bilanzierungshilfen"
- },
- {
- "children": [
- {
"name": "Gegenkonto zu 9918 (Haben)"
},
{
@@ -7227,9 +5993,1261 @@
}
],
"name": "Statistische konten f\u00fcr Kinderbetreuungskosten"
+ },
+ {
+ "children": [
+ {
+ "name": "Produktive L\u00f6hne"
+ },
+ {
+ "name": "Gegenkonto zu 9210"
+ },
+ {
+ "name": "Gegenkonto zu 9200"
+ },
+ {
+ "name": "Besch\u00e4ftigte Personen"
+ }
+ ],
+ "name": "Statistische Konten f\u00fcr den Kennziffernteil der Bilanz"
+ },
+ {
+ "children": [
+ {
+ "name": "Eigenkapitalersetzende Gesellschafterdarlehen "
+ },
+ {
+ "name": "Gegenkonto zu 9250 und 9255"
+ },
+ {
+ "name": "Ungesicherte Gesellschafterdarlehen mit Restlaufzeit gr\u00f6\u00dfer 5 Jahre"
+ }
+ ],
+ "name": "Eigenkapitalersetzende Gesellschafterdarlehen "
}
],
"name": "Vortrags- Kapital- und Statistische Konten"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "R\u00fcckstellungen f\u00fcr Pensions\u00e4hnliche Verpflichtungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Pensionsr\u00fcckstellungen",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "R\u00fcckstellungen f\u00fcr Pensionen und \u00e4hnliche Verpflichtungen",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "R\u00fcckstellungen f\u00fcr Pensionen und \u00e4hnliche Verpflichtungen"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "R\u00fcckstellungen zur Erf\u00fcllung der Aufbewahrungspflichten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00fcckstellungen f\u00fcr Umweltschutz",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aufwandsr\u00fcckstellungen gem\u00e4\u00df \u00a7 249 Abs. 2 HGB",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00fcckstellungen f\u00fcr unterlassene Aufwendungenn f\u00fcr Instandhaltung- Nachholung innerhalb des 4. bis 12. Monats",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00fcckstellungen f\u00fcr Abraum- und Abfallbeseitigung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00fcckstellungen f\u00fcr Abschluss- und Pr\u00fcfungskosten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00fcckstellungen f\u00fcr drohende Verluste aus schwebenden Gesch\u00e4ften",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00fcckstellungen f\u00fcr Gew\u00e4hrleistungen (Gegenkonto 6790)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00fcckstellungen f\u00fcr Personelkosten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00fcckstellungen f\u00fcr unterlassene Aufwendungenn f\u00fcr Instandhaltung- Nachholung in den ersten drei Monaten",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Sonstige R\u00fcckstellungen",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Sonstige R\u00fcckstellungen"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "K\u00f6rperschaftsteuerr\u00fcckstellung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gewerbesteuerr\u00fcckstellung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00fcckstellung f\u00fcr latente Steuern ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Steuerr\u00fcckstellungen",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Steuerr\u00fcckstellungen"
+ }
+ ],
+ "name": "R\u00fcckstellungen "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Abgrenzungen zur unterj\u00e4hrigen Kostenverrechnung f\u00fcr BWA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Sonstige Passiva oder sontige Aktiva"
+ },
+ {
+ "children": [
+ {
+ "name": "Passive Rechnungsabgrenzung",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Rechnungsabgrenzungsposten"
+ }
+ ],
+ "name": "Rechnungsabgrenzungsposten"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Verbindlichkeiten aus Betriebssteuern und -abgaben",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten aus Betriebssteuern und -abgaben - Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten aus Lohn und Gehalt",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten f\u00fcr Einbehaltungen von Arbeitnehmern",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten an das Finanzamt aus abzuf\u00fchrendem Bauabzugsbetrag",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten im Rahmen der sozialen Sicherheit",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit 1 bis 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten aus Betriebssteuern und -abgaben - Restlaufzeit 1 bis 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten aus Betriebssteuern und -abgaben - Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten f\u00fcr Verbrauchsteuern",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten aus Verm\u00f6gensbildung ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten aus Verm\u00f6gensbildung - Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Partiarische Darlehen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Partiarische Darlehen - Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Partiarische Darlehen - Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Darlehen - Restlaufzeit 1 bis 5 jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Erhaltene Kautionen - Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Erhaltene Kautionen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Erhaltene Kautionen - Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Darlehen - Restlaufzeit gr\u00f6\u00dfer 5 jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Darlehen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Darlehen - Restlaufzeit bis 1 jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Darlehen atypisch stiller Gesellschaftler - Restlaufzeit 1 bis 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Kreditkartenabrechnung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten gegen\u00fcber Gesellschaftern - Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten gegen\u00fcber Gesellschaftern ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten gegen\u00fcber Gesellschaftern - Restlaufzeit 1 bis 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten gegen\u00fcber Gesellschaftern f\u00fcr offene Aussch\u00fcttungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten gegen\u00fcber Gesellschaftern - Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Darlehen typisch stiller Gesellschaftler",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Darlehen typisch stiller Gesellschaftler - Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Darlehen typisch stiller Gesellschaftler - Restlaufzeit 1 bis 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonstige Verbindlichkeiten z.B. nach \u00a7 11 Abs. 2 Satz 2 EStG f\u00fcr \u00a7 4/3 EStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "(frei- in Bilanz kein Restlaufzeit vermerkt)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonstige Verbindlichkeiten - Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Darlehen atypisch stiller Gesellschaftler - Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Darlehen atypisch stiller Gesellschaftler - Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Darlehen atypisch stiller Gesellschaftler ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Agenturwarenabrechnungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Erhaltene Kautionen - Restlaufzeit 1 bis 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Darlehen typisch stiller Gesellschaftler - Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Partiarische Darlehen - Restlaufzeit 1 bis 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonstige Verbindlichkeiten - Restlaufzeit 1 bis 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonstige Verbindlichkeiten - Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gegenkonto 3500-3569 bei Aufteilung der Konten 3570-3598",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Sonstige Verbindlichkeiten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Voraussichtliche Beitragsschuld gegen\u00fcber den Sozialversicherungstr\u00e4gern",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer aus im anderen EG-Land steuerpflichtigen Lieferungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer aus im anderen EG-Land steuerpflichtigen sonstigen Leistungen/Werlieferungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten aus Verm\u00f6gensbildung - Restlaufzeit 1 bis 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten aus Verm\u00f6gensbildung - Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten aus Einbehaltungen (KapESt und Solz auf KapESt)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten im Rahmen der sozialen Sicherheit (f\u00fcr \u00a7 4/3 EStG)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Steuerzahlungen an andere EG-L\u00e4nder",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Sonstige Verbindlichkeiten "
+ },
+ {
+ "children": [
+ {
+ "name": "Verrechnungskonto geleistete Anzahlungen bei Buchung \u00fcber Kreditorenkonto",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde H-Saldo"
+ },
+ {
+ "children": [
+ {
+ "name": "Umsatzsteuer nicht f\u00e4llig 16%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer nicht f\u00e4llig",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer nicht f\u00e4llig 19%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer nicht f\u00e4llig aus im Inland steuerpflichtigen EG-Lieferungen 19%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer nicht f\u00e4llig aus im Inland steuerpflichtigen EG-Lieferungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer nicht f\u00e4llig aus im Inland steuerpflichtigen EG-Lieferungen 16%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer nicht f\u00e4llig 7%",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Steuerr\u00fcckstellungen oder sonstige Verm\u00f6gensgegenst\u00e4nde "
+ },
+ {
+ "children": [
+ {
+ "name": "Verbindlichkeiten aus Lohn- und Kirchensteuer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gewinnverf\u00fcgungskonto stille Gesellschafter",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonstige Verrechnungskonten (Interimskonto)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer- Vorauszahlungen 1/11",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Nachsteuer- UStVA Kz. 65",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferanten ohne Umsatzsteuer-Identifikationsnummer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer nach \u00a713b UStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer nach \u00a713b UStG 19%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer aus der Auslagerung von Gegenst\u00e4nden aus einem Umsatzsteuerlager",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer- Vorauszahlungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen 19%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer aus innergemeinschaftlichem Erwerb 16%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer 16%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer aus innergemeinschaftlichem Erwerb 19%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer 19%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Lohn- und Gehaltsverrechnung \u00a7 11 Abs. 2 EStG f\u00fcr \u00a7 a Abs. 3 EStG",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Lohn- und Gehaltsverrechnungskonto",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer nach \u00a713b UStG 16%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Einfuhrumsatzsteuer aufgeschoben bis",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "In Rechnung unrichtig oder unberechtigt ausgewiesene Steuerbetr\u00e4ge- UStVA Kz. 69",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer 7%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer aus innergemeinschaftlichem Erwerb ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer fr\u00fchere Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer Vorjahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer laufendes Jahr",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde oder sonstige Verbindlichkeiten"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Anleihen- konvertibel Restlaufzeit 1 bis 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Anleihen- konvertibel",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Anleihen- konvertibel Restlaufzeit gr\u00f6\u00dfer 5 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Anleihen- konvertibel Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Anleihen- nicht konvertibel Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Anleihen- nicht konvertibel Restlaufzeit 1 bis 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Anleihen- nicht konvertibel Restlaufzeit gr\u00f6\u00dfer 5 Jahre ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Anleihen- nicht konvertibel",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Anleihen"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten Restlaufzeit 1 bis 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "(frei- in Bilanz kein Restlaufzeit vermerkt)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten aus Teilzahlungsvertr\u00e4gen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten aus Teilzahlungsvertr\u00e4gen Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten aus Teilzahlungsvertr\u00e4gen Restlaufzeit 1 bis 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten aus Teilzahlungsvertr\u00e4gen Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten oder Kassenbestand- Bundesbankguthaben- Guthaben bei Kreditinstituten und Schecks"
+ },
+ {
+ "children": [
+ {
+ "name": "Gegenkonto 3159-3209 bei Aufteilung der Konten 3210-3248",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Erhaltene- versteuerte Anzahlungen 19% Ust (Verbindlichkeiten)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Erhaltene Anzahlungen 16% USt",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Erhaltene Anzahlungen 15% USt",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Erhaltene Anzahlungen 7% USt",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Erhaltene Anzahlungen Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Erhaltene Anzahlungen Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Erhaltene Anzahlungen Restlaufzeit 1 bis 5 Jahre",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Erhaltene Anzahlungen auf Bestellungen",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Erhaltene Anzahlungen auf Bestellungen"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Gesellschaftern Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Gesellschaftern Restlaufzeit 1 bis 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Gesellschaftern ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Gesellschaftern Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent Restlaufzeit 1 bis 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Verbindlichkeiten aus Lieferungen und Leistungen f\u00fcr Investitionen f\u00fcr \u00a7 4/3 EStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gegenkonto 3305-3307 bei Aufteilung der Verbindlichkeiten nach Steuers\u00e4tzen (E\u00fcR)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Lieferanten Verbindlichkeiten Dienstleistungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Verbindlichkeiten aus Lieferungen und Leistungen zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuer (E\u00fcR)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Verbindlichkeiten aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz (E\u00fcR)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Verbindlichkeiten aus Lieferungen und Leistungen ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Verbindlichkeiten aus Lieferungen und Leistungen oder sonstige Verm\u00f6gensgegenst\u00e4nde"
+ },
+ {
+ "children": [
+ {
+ "name": "Gegenkonto 3335-3348- 3420-3449- 3470-3499 bei Aufteilung Kreditorenkonto",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Verbindlichkeiten aus Lieferungen und Leistungen S-Saldo oder sonstige Verm\u00f6gensgegenst\u00e4nde H-Saldo"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel Restlaufzeit 1 bis 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Verbindlichkeiten gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit 1 bis 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht Restlaufzeit 1 bis 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Verbindlichkeiten gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Verbindlichkeiten gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht oder Forderungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber verbundenen Unternehmen Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber verbundenen Unternehmen Restlaufzeit 1 bis 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber verbundenen Unternehmen Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber verbundenen Unternehmen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen Restlaufzeit gr\u00f6\u00dfer 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen Restlaufzeit bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen Restlaufzeit 1 bis 5 Jahre",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen oder Forderungen gegen verbundene Unternehmen"
+ }
+ ],
+ "name": "Verbindlichkeiten "
+ }
+ ],
+ "name": "Fremdkapital"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Andere Zuzahlungen in das Eigenkapital ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Kapitalr\u00fccklage durch Ausgabe von Anteilen \u00fcber Nennbetrag",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Kapitalr\u00fccklage durch Zuzahlungen gegen Gew\u00e4hrung eines Vorzugs f\u00fcr Anteile",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Kapitalr\u00fccklage durch Ausgabe von Schuldverschreibungen f\u00fcr Wandlungsrechte und Optionsrechte zum Erwerb von Anteilen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Eingefordertes Nachschusskapital (Gegenkonto 1299)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Kapitalr\u00fccklage",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Kapitalr\u00fccklage"
+ }
+ ],
+ "name": "Kapitalr\u00fccklage"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 1 EntwLStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 14 BerlinFG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonderposten mit R\u00fccklageanteil f\u00fcr F\u00f6rderung nach \u00a7 3 ZonenRFG / \u00a74-6 F\u00f6rdergebietsG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 4d EStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 7g Abs. 1 EStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 82e EStDV",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 52 Abs. 16 EStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 80 EStDV",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 79 EStDV",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 7d EStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 6d EStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonderposten mit R\u00fccklageanteil nach Abschnitt 35 EStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 6b EStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonderposten mit R\u00fccklageanteil steuerfreie R\u00fccklagen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 7g Abs. 3 u. 7 EStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonderposten mit R\u00fccklageanteil- Sonderabschreibung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 82a EStDV",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 82d EStDV",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Sonderposten mit R\u00fccklageanteil"
+ },
+ {
+ "children": [
+ {
+ "name": "Sonderposten aus der W\u00e4hrungsumstellung auf den Euro",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Sonderposten aus der W\u00e4hrungsumstellung auf den Euro"
+ },
+ {
+ "children": [
+ {
+ "name": "Sonderposten f\u00fcr Zusch\u00fcsse und Zulagen",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Sonderposten f\u00fcr Zusch\u00fcsse und Zulagen"
+ }
+ ],
+ "name": "Sonderposten mit R\u00fccklageanteil"
+ },
+ {
+ "children": [
+ {
+ "name": "Verlustausgleichskonto",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Kommandit-Kapital",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gesellschafter-Darlehen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "(zur freien Verf\u00fcgung )",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Kapital Teilhaber"
+ },
+ {
+ "children": [
+ {
+ "name": "Grundst\u00fccksertrag ( Umsatzsteuerschl\u00fcssel m\u00f6glich)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Ausgew\u00f6hnliche Belastungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Privatentnahmen allgemein",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Grundst\u00fccksertrag",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unentgeltliche Wertabgaben",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Grundst\u00fccksaufwand (Umsatzsteuerschl\u00fcssel m\u00f6glich)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Zuwendungen- Spenden",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Grundst\u00fccksaufwand",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonderausgaben beschr\u00e4nkt abzugsf\u00e4hig",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Privateinlagen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Privatsteuern",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonderausgaben unbeschr\u00e4nkt abzugsf\u00e4hig ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Privat Vollhafter/ Einzelunternehmer"
+ },
+ {
+ "children": [
+ {
+ "name": "Gesellschafter-Darlehen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "(zur freien Verf\u00fcgung )",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Festkapital",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Variables Kapital",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Kapital Vollhafter / Einzelunternehmer"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Eigenkapitalanteil von Wertaufholungen",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Andere Gewinnr\u00fccklagen ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Andere Gewinnr\u00fccklagen"
+ },
+ {
+ "children": [
+ {
+ "name": "R\u00fccklage f\u00fcr Eigene Anteile",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "R\u00fccklage f\u00fcr Eigene Anteile"
+ },
+ {
+ "children": [
+ {
+ "name": "Satzungsm\u00e4\u00dfige R\u00fccklagen",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Satzungsm\u00e4\u00dfige R\u00fccklagen"
+ },
+ {
+ "children": [
+ {
+ "name": "Gesetzliche R\u00fccklagen",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Gesetzliche R\u00fccklagen"
+ }
+ ],
+ "name": "Gewinnr\u00fccklagen"
+ },
+ {
+ "children": [
+ {
+ "name": "Grundst\u00fccksaufwand",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Privatsteuern",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Privateinlagen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Zuwendungen- Spenden",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Grundst\u00fccksertrag",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Ausgew\u00f6hnliche Belastungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonderausgaben unbeschr\u00e4nkt abzugsf\u00e4hig ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Privatentnahmen allgemein",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonderausgaben beschr\u00e4nkt abzugsf\u00e4hig",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unentgeltliche Wertabgaben",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Privat Teilhafter"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Gezeichnetes Kapital",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Gezeichnetes Kapital"
+ },
+ {
+ "children": [
+ {
+ "name": "Ausstehende Einlagen auf das gezeichnete Kapital- nicht eingefordert (Passivausweis- von gezeichnetem Kapital offen abgesetzt eingeforderte ausstehende Einlagen s. Konto 1298)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Nicht eingeforderte ausstehende Einlagen"
+ }
+ ],
+ "name": "Gezeichnetes Kapital"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Vortrag auf neue Rechnung (Bilanz)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Vortrag auf neue Rechnung "
+ },
+ {
+ "children": [
+ {
+ "name": "Verlustvortrag vor Verwendung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gewinnvortrag vor Verwendung",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Gewinnvortrag / Verlustvortrag"
+ }
+ ],
+ "name": "Gewinnvortrag / Verlustvortrag vor Verwendung"
+ }
+ ],
+ "name": "Eigenkapital"
+ }
+ ],
+ "name": "Bilanz - Passiva"
}
],
"name": "Bilanz"
diff --git a/erpnext/setup/doctype/company/charts/de_l10n_de_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/de_l10n_de_chart_template.json
similarity index 73%
rename from erpnext/setup/doctype/company/charts/de_l10n_de_chart_template.json
rename to erpnext/accounts/doctype/chart_of_accounts/charts/de_l10n_de_chart_template.json
index 405e781..a1be451 100644
--- a/erpnext/setup/doctype/company/charts/de_l10n_de_chart_template.json
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/de_l10n_de_chart_template.json
@@ -7,99 +7,1324 @@
{
"children": [
{
- "name": "GewSt-Nachzahlung Vorjahre",
- "root_type": "Expense"
+ "name": "Aufwendungen f\u00fcr die W\u00e4hrungsumstellung auf den Euro"
},
{
- "name": "GewSt-Erstattung Vorjahre",
- "root_type": "Expense"
+ "children": [
+ {
+ "name": "Aufwand Umsatzsteuer auf Anzahlungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aufwand Z\u00f6lle und Verbrauchsteuern",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Damnum/Disagio",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aktive Rechnungsabgrenzung",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Rechnungsabgrenzungsposten"
},
{
- "name": "Aufl\u00f6sung GewSt-R\u00fcckstellg. \u00a7 4/5b",
- "root_type": "Expense"
+ "children": [
+ {
+ "name": "Ingangsetzungs- und Erweiterungsaufwand",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs"
},
{
- "name": "Aufl\u00f6sung Gewerbesteuerr\u00fcckstellung",
- "root_type": "Expense"
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Gesch\u00e4fts- oder Firmenwert",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verschmelzungsmehrwert",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Gesch\u00e4fts- oder Firmenwert"
+ },
+ {
+ "children": [
+ {
+ "name": "Konzessionen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Konzessionen und gewerbl.Schutzrechte",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gewerbliche Schutzrechte",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "EDV-Software",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "\u00c4hnliche Rechte und Werte",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Lizenzen an gewerblichen Schutzrechten",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Konzessionen, gewerbliche Schutzrechte und \u00e4hnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten"
+ },
+ {
+ "children": [
+ {
+ "name": "Anzahlungen immaterielle VermG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Anzahlungen auf Gesch\u00e4fts-, Firmenwert",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "geleistete Anzahlungen"
+ }
+ ],
+ "name": "Immaterielle Verm\u00f6gensgegenst\u00e4nde"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ausleihungen an verbundene Unternehmen",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Ausleihungen an verbundene Unternehmen"
+ },
+ {
+ "children": [
+ {
+ "name": "Ausleihungen an nahe stehende Personen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Ausleihungen an Gesellschafter",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Darlehen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonstige Ausleihungen",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "sonstige Ausleihungen"
+ },
+ {
+ "children": [
+ {
+ "name": "Wertpapiere mit Gewinnbeteil.anspr\u00fcch.",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Festverzinsliche Wertpapiere",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Wertpapiere des Anlageverm\u00f6gens",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Wertpapiere des Anlageverm\u00f6gens"
+ },
+ {
+ "children": [
+ {
+ "name": "Genossenschaftsanteile z.lfr.Verbleib",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Genossenschaftsanteile"
+ },
+ {
+ "children": [
+ {
+ "name": "LV-R\u00fcckdeckungsanspr\u00fcche z.lfr.Verbl.",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "R\u00fcckdeckungsanspr\u00fcche aus Lebensversicherungen"
+ },
+ {
+ "children": [
+ {
+ "name": "Ausleih. an UN mit Beteiligungsverh.",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Ausleihungen an Unternehmen, mit denen ein Beteiligungsverh\u00e4ltnis besteht"
+ },
+ {
+ "children": [
+ {
+ "name": "Atypische stille Beteiligungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Andere Beteiligungen an Kapitalges.",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Typisch stille Beteiligungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Beteiligungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Andere Beteiligungen an Personenges.",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Beteiligung GmbH Co.an Komplement\u00e4r GmbH",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Beteiligungen"
+ },
+ {
+ "children": [
+ {
+ "name": "Anteile an verbundenen Unternehmen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Anteile a.herrschender Gesellschaft",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Anteile an verbundenen Unternehmen"
+ }
+ ],
+ "name": "Finanzanlagen"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Anzahlg. auf Wohnbauten a.eig.Grundst",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Wohnbauten im Bau",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Anzahlung Betriebs- u. Gesch.ausstattung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Betriebs- u. Gesch.ausstattung im Bau",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Wohnbauten im Bau",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Anzahlungen a. Wohnbauten a. fremd. Gr.",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Technische Anlagen und Maschinen im Bau",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Anzahlungen auf technische Anlagen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Anzahlg. auf Bauten fremd. Grundst\u00fccken",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gesch\u00e4fts-,Fabrik-u.and. Bauten im Bau",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Anzahlungen a.Grundst\u00fccke ohne Bauten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Anzahlg. auf Bauten eigen. Grundst\u00fccken",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gesch\u00e4fts-,Fabrik-u.and. Bauten im Bau",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "geleistete Anzahlungen und Anlagen im Bau"
+ },
+ {
+ "children": [
+ {
+ "name": "Hof- und Wegebefestigungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Einrichtung Fabrik- und Gesch\u00e4ftsbauten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Garagen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Au\u00dfenanlagen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Andere Bauten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fabrikbauten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fabrikbauten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Garagen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Au\u00dfenanlagen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Hof- und Wegebefestigungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Einrichtung Fabrik- und Gesch\u00e4ftsbauten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Andere Bauten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bauten auf fremden Grundst\u00fccken",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gesch\u00e4ftsbauten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Geb\u00e4udeteil h\u00e4usliches Arbeitszimmer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Einrichtungen f\u00fcr Wohnbauten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Wohnbauten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Garagen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Hof- und Wegebefestigungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Au\u00dfenanlagen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Grundst\u00fccke,grndst.Rechte und Bauten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Grundst\u00fccksanteil h\u00e4usl. Arbeitszimmer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Au\u00dfenanlagen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Hof- und Wegebefestigungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Wohnbauten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Garagen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Einrichtungen f\u00fcr Wohnbauten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unbebaute Grundst\u00fccke",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Grundst\u00fccke, grundst\u00fccksgl. Rechte",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Grundst\u00fccksgleiche Rechte",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Grundst\u00fccke mit Substanzverzehr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Grundst\u00fcckswert bebauter Grundst\u00fccke",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bauten auf eigenen Grundst\u00fccken",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gesch\u00e4ftsbauten",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Grundst\u00fccke, grundst\u00fccksgleiche Rechte und Bauten einschlie\u00dflich der Bauten auf fremden Grundst\u00fccken"
+ },
+ {
+ "children": [
+ {
+ "name": "Technische Anlagen und Maschinen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Maschinen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Betriebsvorrichtungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Transportanlagen und \u00c4hnliches",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Maschinelle Anlagen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Maschinengebundene Werkzeuge",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "technische Anlagen und Maschinen"
+ },
+ {
+ "children": [
+ {
+ "name": "B\u00fcroeinrichtung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Ladeneinrichtung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "PKW",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "LKW",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Geringwertige Wirtschaftsg\u00fcter",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Geringwertige WG Sammelposten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonstige Betriebs-u.Gesch.ausstattung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonstige Transportmittel",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Werkzeuge",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Einbauten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Ger\u00fcst- und Schalungsmaterial",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Betriebsausstattung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Andere Anlagen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gesch\u00e4ftsausstattung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Betriebs- und Gesch\u00e4ftsausstattung",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "andere Anlagen, Betriebs- und Gesch\u00e4ftsausstattung"
+ }
+ ],
+ "name": "Sachanlagen"
+ }
+ ],
+ "name": "Anlageverm\u00f6gen"
},
{
- "name": "Solidarit\u00e4tszuschlag",
- "root_type": "Expense"
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Bank 4",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Schecks",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Finanzmittelanlagen kurzfr. Disposition",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "LZB-Guthaben",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bundesbankguthaben",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Nebenkasse 1",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Postbank 2",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bank 3",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten gg. Kreditinstituten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Kasse",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bank 2",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Postbank",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bank 1",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Postbank 3",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Nebenkasse 2",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Postbank 1",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bank",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bank 5",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Kassenbestand, Bundesbankguthaben, Guthaben bei Kreditinstituten und Schecks"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Kautionen (g. 1 J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "K\u00f6rperschaftsteuerguthaben \u00a737 (g.1 J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen gegen Personal (g. 1Jahr)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen gg. Gesellschafter (g.1J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde (g.1 J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen gg. Aufsichtsratsm. (g.1 J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen gg. Gesch\u00e4ftsf.(g.1J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Darlehen g. 1 Jahr",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "davon mit einer Restlaufzeit von mehr als einem Jahr"
+ },
+ {
+ "name": "Nachtr\u00e4gl. abz. Vorsteuer \u00a7 15a Abs. 2",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Zur\u00fcckzuzahlende Vorsteuer \u00a715a Abs.2",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Kautionen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Kautionen (bis 1 J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Agenturwarenabrechnung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "K\u00f6rperschaftsteuerguthaben \u00a737 (b.1 J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen gegen Personal (bis 1Jahr)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderg. gg. Personal Lohn- u. Gehalt",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Nachtr\u00e4gl. abz. Vorsteuer, bewegl. WG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen gg. Gesch\u00e4ftsf.(b.1J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde (b.1 J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen gg. Gesellschafter (b.1J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen gg. Aufsichtsratsm. (b.1 J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Genossenschaftsanteile z.kfr.Verbleib",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "GmbH-Anteile z.kurzfristigen Verbleib",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Anspr\u00fcche a. R\u00fcckdeckungsversicherung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verrechnung geleistete Anzahlungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Geldtransit",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aufzuteilende Vorsteuer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aufzuteilende Vorsteuer 7%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aufzuteilende Vorsteuer aus EG-Erwerb",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aufzuteil. Vorsteuer aus EG-Erwerb 19%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aufzuteilende Vorsteuer 16%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aufzuteilende Vorsteuer 19%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aufzuteil. Vorsteuer \u00a7\u00a7 13a/13b UStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aufzuteil. Vorsteuer \u00a7\u00a713a/13b USt 16%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aufzuteil. Vorsteuer \u00a7\u00a713a/13b USt 19%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gewinnermittlung \u00a74/3 nicht ergebnisw.",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gewinnermittlung \u00a74/3 ergebniswirksam",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Wirtschaftsg\u00fcter Umlaufverm. \u00a7 4/3 EStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Abziehbare Vorsteuer aus EG-Erwerb 16%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Abziehbare Vorsteuer aus EG-Erwerb",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Abziehbare Vorsteuer 7%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Abziehbare Vorsteuer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Abziehbare Vorsteuer \u00a7 13b UStG 19%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Abziehbare Vorsteuer 19%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Abziehbare Vorsteuer 16%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Abziehbare Vorsteuer aus EG-Erwerb 19%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Abziehbare Vorsteuer \u00a7 13b UStG 16%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Abziehbare Vorsteuer \u00a7 13b UStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "\u00dcberleitung Kostenstellen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Vorsteuer im Folgejahr abziehbar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "K\u00f6rperschaftsteuerr\u00fcckforderung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen aus Verbrauchsteuern",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "USt-Forderungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Steuererst.anspruch gegen ander. EG-Land",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderg. an FA aus abgef\u00fchrtem Bauabzug",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Steuer\u00fcberzahlungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verrechnung Ist-Versteuerung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Zur\u00fcckzuzahl. Vorsteuer, unbewegl. WG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Nachtr\u00e4gl. abz. Vorsteuer, unbewegl. WG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Darlehen bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Darlehen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Zur\u00fcckzuzahlende Vorsteuer, bewegl.WG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Vorsteuer aus Investitionen \u00a7 4/3 EStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gegenkto. Vorsteuer Durchschnittss\u00e4tze",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gegenkonto Vorsteuer \u00a7 4/3 EStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aufl\u00f6sung Vorsteuer Vorjahr \u00a7 4/3 EStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Vorsteuer allgem. Durchschnittss\u00e4tze",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Vorsteuer EG-Erwerb neue Kfz ohne UStID",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Abziehbare Vorsteuer \u00a7 13a UStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Einfuhr-Umsatzsteuer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Durchlaufende Posten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fremdgeld",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "sonstige Verm\u00f6gensgegenst\u00e4nde"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Forderungen aus Lieferungen u.Leistung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Forderungen aus Lieferungen u.Leistung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderg. aus L+L gg.Gesellschafter b.1 J",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Forderungen aus Lieferungen u.Leistung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gegenkonto sonst.VG bei Buchung Debitor",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gegenkonto bei Aufteilung Debitoren",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Forderungen aus L+L gg. Gesellschafter",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Forderg. aus L+L gg.Gesellschafter g.1 J",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Einzelwertberichtigung Forderung(g.1J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Pauschalwertberichtigung Forderg./g.1J",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderg.a. Lieferungen/Leistungen g.1 J",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Wechsel a. Lieferungen/Leistungen g.1 J",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Zweifelhafte Forderungen (g. 1 Jahr)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "davon mit einer Restlaufzeit von mehr als einem Jahr"
+ },
+ {
+ "name": "Einzelwertberichtigung Forderung(b.1J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Pauschalwertberichtigung Forderg./b.1J",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Forderungen nach \u00a7 11 EStG f\u00fcr \u00a7 4/3",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderg.a. Lieferungen/Leistungen b.1 J",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gegenkto Aufteilung der Forderungen L+L",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen aus L+L gem\u00e4\u00df \u00a7 24 UStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Forderg. aus stfr., n. steuerbaren L+L",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Forderungen aus L+L erm\u00e4\u00dfigt. Steuersatz",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen aus L+L allgem. Steuersatz",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Wechsel a. Lieferungen/Leistungen bbf.",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Wechsel aus Lieferung und Leistung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Wechsel a. Lieferungen/Leistungen b.1 J",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Zweifelhafte Forderungen (bis 1 Jahr)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Zweifelhafte Forderungen",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Forderungen aus Lieferungen und Leistungen"
+ },
+ {
+ "children": [
+ {
+ "name": "WB Forderg.gg.UN m.Beteiligg.verh. b.1J",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderg. L+L gg.UN m.Beteiligg.verh.b1J",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Forderg. L+L gg.UN m. Beteiligungsverh.",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderg. gg. UN mit Beteiligg.verh. b.1J",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen gg. UN m. Beteiligungsverh.",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "WB Forderg.gg.UN m.Beteiligg.verh. g.1J",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderg. L+L gg.UN m.Beteiligg.verh.g1J",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderg. gg. UN mit Beteiligg.verh. g.1J",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Besitzwechsel gg.UN m.Beteiligg.verh.g1J",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "davon mit einer Restlaufzeit von mehr als einem Jahr"
+ },
+ {
+ "name": "Besitzwechsel gg.UN m. Beteiligungsverh.",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Besitzwechsel gg.UN m.Beteiligg.verh.b1J",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Besitzwechsel gg.UN m.Beteiligg.verh.bbf",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Forderungen gegen Unternehmen, mit denen ein Beteiligungsverh\u00e4ltnis besteht"
+ },
+ {
+ "children": [
+ {
+ "name": "Forderungen gg. verbundene UN(b. 1 J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen gegen verbund.Unternehmen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Forderungen gg. verbundene UN(g. 1 J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "WB Forderungen gg. verbundene UN (g.1J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen aus L+L gg. verbund. UN g.1J",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Besitzwechsel gegen verbundene UN (g.1J)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "davon mit einer Restlaufzeit von mehr als einem Jahr"
+ },
+ {
+ "name": "WB Forderungen gg. verbundene UN (b.1J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Forderungen aus L+L gg. verbundenen UN",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Forderungen aus L+L gg. verbund. UN b.1J",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Besitzwechs.gg.verb.UN, bundesbankf\u00e4hig",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Besitzwechsel gegen verbundene UN (b.1J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Besitzwechsel gegen verbund. Unternehmen",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Forderungen gegen verbundene Unternehmen"
+ }
+ ],
+ "name": "Forderungen und sonstige Verm\u00f6gensgegenst\u00e4nde"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Geleistete Anzahlungen 16% Vorsteuer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Geleistete Anzahlungen 15% Vorsteuer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Geleistete Anzahlungen 7% Vorsteuer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Geleistete Anzahlungen auf Vorr\u00e4te",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Geleistete Anzahlungen 19% Vorsteuer",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "geleistete Anzahlungen"
+ },
+ {
+ "children": [
+ {
+ "name": "Unfertige Erzeugnisse und Leistungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unfertige Leistungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unfertige Erzeugnisse",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "unfertige Erzeugnisse, unfertige Leistungen"
+ },
+ {
+ "children": [
+ {
+ "name": "In Ausf\u00fchrung befindl. Bauauftr\u00e4ge",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "in Ausf\u00fchrung befindliche Bauauftr\u00e4ge"
+ },
+ {
+ "children": [
+ {
+ "name": "In Arbeit befindliche Auftr\u00e4ge",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "in Arbeit befindliche Auftr\u00e4ge"
+ },
+ {
+ "children": [
+ {
+ "name": "Erhaltene Anzahlungen",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "erhaltene Anzahlungen auf Bestellungen"
+ },
+ {
+ "children": [
+ {
+ "name": "Waren",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fertige Erzeugnisse und Waren",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fertige Erzeugnisse",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bestand Waren",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "fertige Erzeugnisse und Waren"
+ },
+ {
+ "children": [
+ {
+ "name": "Bestand Roh-,Hilfs- und Betriebsstoffe",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Roh-, Hilfs- und Betriebsstoffe"
+ }
+ ],
+ "name": "Vorr\u00e4te"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Eigene Anteile",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "eigene Anteile"
+ },
+ {
+ "children": [
+ {
+ "name": "Sonstige Wertpapiere",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Wertpapieranlagen kurzfr. Disposition",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Wertpap. mit geringen Wertschwankungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Finanzwechsel",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "sonstige Wertpapiere"
+ },
+ {
+ "children": [
+ {
+ "name": "Anteile an verbundenen Unternehmen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Anteile a.herrschender Gesellschaft",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Anteile an verbundenen Unternehmen"
+ }
+ ],
+ "name": "Wertpapiere"
+ }
+ ],
+ "name": "Umlaufverm\u00f6gen"
},
{
- "name": "Solidarit\u00e4tszuschlag f\u00fcr Vorjahre",
- "root_type": "Expense"
+ "children": [
+ {
+ "name": "Abgrenzung aktive latente Steuern",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Abgrenzung latenter Steuern"
},
{
- "name": "K\u00f6rperschaftsteuer f\u00fcr Vorjahre",
- "root_type": "Expense"
- },
- {
- "name": "K\u00f6rperschaftsteuererstattung Vorjahre",
- "root_type": "Expense"
- },
- {
- "name": "K\u00f6rperschaftsteuererstattung VJ \u00a7 37",
- "root_type": "Expense"
- },
- {
- "name": "K\u00f6rperschaftsteuer-Erh\u00f6hung \u00a7 38 Abs. 5",
- "root_type": "Expense"
- },
- {
- "name": "Ertr\u00e4ge Zuf\u00fchrg/Aufl\u00f6sg latente Steuern",
- "root_type": "Expense"
- },
- {
- "name": "Aufw. Zuf\u00fchrg/Aufl\u00f6sung latente Steuern",
- "root_type": "Expense"
- },
- {
- "name": "K\u00f6rperschaftsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Anzurechn. ausl\u00e4ndische Quellensteuer",
- "root_type": "Expense"
- },
- {
- "name": "Solidarit\u00e4tszuschl. auf Zinsabschlagst.",
- "root_type": "Expense"
- },
- {
- "name": "Kapitalertragsteuer 25%",
- "root_type": "Expense"
- },
- {
- "name": "Kapitalertragsteuer 20%",
- "root_type": "Expense"
- },
- {
- "name": "Solidarit\u00e4tszuschl.-Erstattung Vorjahre",
- "root_type": "Expense"
- },
- {
- "name": "Sol.z. auf Kapitalertragsteuer 25%",
- "root_type": "Expense"
- },
- {
- "name": "Zinsabschlagsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Sol. auf Kapitalertragsteuer 20%",
- "root_type": "Expense"
- },
- {
- "name": "Gewerbesteuer",
- "root_type": "Expense"
- },
- {
- "name": "GewSt-Nachzahlung/-Erstattung VJ \u00a74/5b",
- "root_type": "Expense"
+ "children": [
+ {
+ "name": "davon eingefordert"
+ }
+ ],
+ "name": "Ausstehende Einlagen"
}
],
- "name": "Steuern Eink.u.Ertr"
+ "name": "Aktiva"
},
{
"children": [
@@ -108,100 +1333,1115 @@
{
"children": [
{
- "name": "Nicht abzugsf\u00e4h.and.Nebenleist.z.Steuern",
- "root_type": "Expense"
+ "name": "Gegenkonto bei Aufteilung Kto 0690-98",
+ "report_type": "Balance Sheet"
},
{
- "name": "Zinsaufwendungen an verb.Unternehmen",
- "root_type": "Expense"
+ "children": [
+ {
+ "name": "TZ-Verbindlichkeit. gg. Kreditinstituten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "TZ-Verbindlichkeit. Kreditinstitut,b.1 J",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten Kreditinstitut(b.1J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten gg. Kreditinstituten",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "davon mit einer Restlaufzeit bis zu einem Jahr"
},
{
- "name": "Zinsaufwendungen f.kfr.Verbindlichkeit.",
- "root_type": "Expense"
+ "name": "TZ-Verbindlichkeit. Kreditinstitut,g.5 J",
+ "report_type": "Balance Sheet"
},
{
- "name": "Nicht abzugsf. Schuldzinsen \u00a7 4/4a",
- "root_type": "Expense"
+ "name": "TZ-Verbindlichkeit. Kreditinstitut,1-5 J",
+ "report_type": "Balance Sheet"
},
{
- "name": "Zinsen und \u00e4hnliche Aufw. z.T. nicht abz.",
- "root_type": "Expense"
+ "name": "Verbindlichkeiten Kreditinstitut(1-5J)",
+ "report_type": "Balance Sheet"
},
{
- "name": "Zinsen, Aufwendg. verb. UN z.T. n.abz.",
- "root_type": "Expense"
+ "name": "Verbindlichkeiten Kreditinstitut(g.5J)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten"
+ },
+ {
+ "children": [
+ {
+ "name": "Verbindl.aus L+L gg.UN m. Bet.verh. g.5J",
+ "report_type": "Balance Sheet"
},
{
- "name": "Zinsen auf Kontokorrentkonten",
- "root_type": "Expense"
+ "name": "Verbindl.aus L+L gg.UN m. Bet.verh. 1-5J",
+ "report_type": "Balance Sheet"
},
{
- "name": "Zinsaufwend. f.kfr. Verb.an verbund. UN",
- "root_type": "Expense"
+ "children": [
+ {
+ "name": "Verbindl.aus L+L gg.UN m. Bet.verh. b.1J",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindl. gg.UN mit Beteiligungsverh.",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindl. gg.UN mit Beteiligg.verh. b.1J",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "davon mit einer Restlaufzeit bis zu einem Jahr"
},
{
- "name": "Zinsaufw. \u00a7 233a AO,\u00a7 4 Abs. 5b EStG",
- "root_type": "Expense"
+ "name": "Verbindl. gg.UN mit Beteiligg.verh. 1-5J",
+ "report_type": "Balance Sheet"
},
{
- "name": "Diskontaufwendungen an verbundene UN",
- "root_type": "Expense"
+ "name": "Verbindl. gg.UN mit Beteiligg.verh. g.5J",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Verbindlichkeiten gegen\u00fcber Unternehmen, mit denen ein Beteiligungsverh\u00e4ltnis besteht"
+ },
+ {
+ "children": [
+ {
+ "name": "Partiarische Darlehen(g. 5 Jahre)",
+ "report_type": "Balance Sheet"
},
{
- "name": "Diskontaufwendungen",
- "root_type": "Expense"
+ "name": "Partiarische Darlehen(1-5 Jahre)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeit.gg. Gesellschaftern g.5J",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeit.gg. Gesellschaftern 1-5J",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Darlehen atyp. stiller Gesellsch.(g.5J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Darlehen atyp. stiller Gesellsch.(1-5J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Darlehen typ. stiller Gesellsch.(1-5J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Darlehen typ. stiller Gesellsch.(g.5J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Verbindl. soziale Sicherheit \u00a74/3 EStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichk. soziale Sicherheit(1-5J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichk. soziale Sicherheit(g.5J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten soziale Sicherheit",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichk. soziale Sicherheit(b.1J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichk. Verm\u00f6gensbildung(g.5J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichk. Verm\u00f6gensbildung(1-5J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten a. Verm\u00f6gensbildung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Voraus.Beitrag ggb. Sozialversich.tr\u00e4ger",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichk. Verm\u00f6gensbildung(b.1J)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "davon im Rahmen der sozialen Sicherheit"
+ },
+ {
+ "children": [
+ {
+ "name": "Umsatzsteuer fr\u00fchere Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer Vorjahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "USt EG-Erwerb Neufahrzeuge ohne UStID",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichk. a.Einbehaltung (KapESt)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten f\u00fcr Verbrauchsteuern",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichk. Lohn- und Kirchensteuer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindl. an FA abzuf\u00fchrender Bauabzug",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Steuerzahlungen an andere EG-L\u00e4nder",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "USt im anderen EG-Land s.Leist./Werkl.",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer nach \u00a7 13a UStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "USt im anderen EG-Land stpfl.Lieferung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "USt aus EG-Erwerb ohne Vorsteuerabzug",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer EG-Lieferungen 19%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer 16%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer aus EG-Erwerb 19%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer EG-Lieferungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer 19%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer 7%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer aus EG-Erwerb 16%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer aus EG-Erwerb",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindl. Steuern und Abgaben (b. 1 J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindl. Steuern und Abgaben",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindl. Steuern und Abgaben (g. 5 J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindl. Steuern und Abgaben (1-5 J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuervorauszahlungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuervorauszahlungen 1/11",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Nachsteuer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unrichtig oder unberechtigt ausgew. USt",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer nach \u00a7 13b UStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer nach \u00a7 13b UStG 16%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer nach \u00a7 13b UStG 19%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aufgeschobene Einfuhr-Umsatzsteuer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer laufendes Jahr",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "davon aus Steuern"
+ },
+ {
+ "children": [
+ {
+ "name": "Partiarische Darlehen(bis 1 Jahr)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Partiarische Darlehen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonstige Verrechnung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verb.gg.Gesellschaftern off.Aussch\u00fcttg.",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Darlehen atyp. stiller Gesellschafter",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeiten aus Lohn und Gehalt",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichk. Einbehaltung Arbeitnehmer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Darlehen typ. stiller Gesellsch.(b.1J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Darlehen typ. stiller Gesellschafter",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Lohn/Gehaltsverrechnung \u00a711 f. 4/3 EStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Lohn- und Gehaltsverrechnungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Darlehen atyp. stiller Gesellsch.(b.1J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeit.gg. Gesellschaftern",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeit.gg. Gesellschaftern b.1J",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gewinnverf\u00fcgung stille Gesellschaft.",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonstige Verbindlichkeiten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonstige Verbindlichkeiten (bis 1 J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Darlehen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Darlehen bis 1 Jahr",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Agenturwarenabrechnung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Kreditkartenabrechnung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Erhaltene Kautionen (bis 1 Jahr)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Erhaltene Kautionen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verrechnung erhaltene Anzahlungen",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "davon mit einer Restlaufzeit bis zu einem Jahr"
+ },
+ {
+ "name": "Darlehen g. 5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonstige Verbindlichkeiten (1-5 J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonstige Verbindlichkeiten (g. 5 J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonst. Verbindlichkeiten nach \u00a711 EStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Darlehen 1-5 Jahre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Erhaltene Kautionen (gr\u00f6\u00dfer 5 Jahre)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Erhaltene Kautionen (1-5 Jahre)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gegenkonto bei Aufteilung Kto 0790-98",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "sonstige Verbindlichkeiten"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Schuldwechsel (bis 1 Jahr)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Schuldwechsel",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "davon mit einer Restlaufzeit bis zu einem Jahr"
+ },
+ {
+ "name": "Schuldwechsel (gr\u00f6\u00dfer 5 Jahre)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Schuldwechsel (1-5 Jahre)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Verbindlichkeiten aus der Annahme gezogener Wechsel und der Ausstellung eigener Wechsel"
+ },
+ {
+ "children": [
+ {
+ "name": "Verbindl.aus L+L gg.verbundenen UN g.5 J",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindl.aus L+L gg.verbundenen UN 1-5 J",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeit. gg.verbundene UN(g.5 J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeit. gg.verbundene UN(1-5 J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Verbindl.aus L+L gg.verbundenen UN b. 1J",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichkeit. gg.verbundene UN(b.1 J)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichk.gegen\u00fcber verbundenen UN",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "davon mit einer Restlaufzeit bis zu einem Jahr"
+ }
+ ],
+ "name": "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen"
+ },
+ {
+ "children": [
+ {
+ "name": "Anleihen, nicht konvertibel (1-5 Jahre)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Anleihen konvertibel(gr\u00f6\u00dfer 5 Jahre)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Anleihen konvertibel(1-5 Jahre)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Anleihen konvertibel",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Anleihen konvertibel(bis 1 Jahr)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "davon konvertibel"
+ },
+ {
+ "children": [
+ {
+ "name": "Anleihen, nicht konvertibel",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Anleihen, nicht konvertibel (b. 1 Jahr)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "davon mit einer Restlaufzeit bis zu einem Jahr"
+ },
+ {
+ "name": "Anleihen, nicht konvertibel (g.5 Jahre)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Anleihen"
+ },
+ {
+ "children": [
+ {
+ "name": "Verbindl. aus L+L gg. Gesellsch. 1-5 J",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindl. aus L+L gg. Gesellsch. g. 5J",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindl.a.Lieferungen/Leistungen g.5 J",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindl.a.Lieferungen/Leistungen 1-5 J",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Verbindl. aus L+L gg. Gesellschaftern",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindl. aus L+L gg. Gesellsch. b. 1J",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gegenkonto bei Aufteilung Kreditoren",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Verbindl.aus L+L gg.UN m.Beteiligg.verh.",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Verbindl. aus L+L gg. verbundenen UN",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindl.a.Lieferungen/Leistungen b.1 J",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verbindlichk. Investitionen \u00a7 4/3 EStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Verbindl. aus Lieferungen u. Leistungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Verbindl. aus Lieferungen u. Leistungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Verbindl. aus Lieferungen u. Leistungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Verbindl. aus L+L allgem. Steuersatz",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Verbindl. aus L+L ohne Vorsteuerabzug",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gegenkto Aufteilung Verbindlichk. L+L",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Verbindl. aus L+L erm\u00e4\u00dfigt. Steuersatz",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "davon mit einer Restlaufzeit bis zu einem Jahr"
+ }
+ ],
+ "name": "Verbindlichkeiten aus Lieferungen und Leistungen"
+ },
+ {
+ "children": [
+ {
+ "name": "Erhaltene Anzahlungen (1-5 Jahre)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Erhaltene Anzahlungen (g. 5 Jahre)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Erhaltene Anzahlungen (bis 1 Jahr)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Erhaltene Anzahlungen 19% USt",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Erhaltene Anzahlungen 7% USt",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Erhaltene Anzahlungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Erhaltene Anzahlungen 16% USt",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Erhaltene Anzahlungen 15% USt",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "davon mit einer Restlaufzeit bis zu einem Jahr"
+ }
+ ],
+ "name": "erhaltene Anzahlungen auf Bestellungen"
+ }
+ ],
+ "name": "Verbindlichkeiten"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Gesellschafter-Darlehen (FK)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Verlustausgleich (EK)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Kommandit-Kapital (EK)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Variables Kapital (EK)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Festkapital (EK)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gesellschafter-Darlehen (FK)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Anfangskapital"
+ },
+ {
+ "name": "Einlagen"
+ },
+ {
+ "name": "Jahres\u00fcberschuss Jahresfehlbetrag"
+ },
+ {
+ "children": [
+ {
+ "name": "Privateinlagen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unentgeltliche Wertabgaben",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unentgeltliche Wertabgaben TH",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Privateinlagen TH",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Au\u00dfergew\u00f6hnliche Belastungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Grundst\u00fccksaufwand TH",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Grundst\u00fccksertrag TH",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Privatentnahmen allgemein",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Zuwendungen, Spenden TH",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonderausgaben unbeschr\u00e4nkt abzugsf\u00e4hig",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Au\u00dfergew\u00f6hnliche Belastungen TH",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonderausgaben beschr\u00e4nkt abzugsf\u00e4hig",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Privatsteuern",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonderausgaben beschr\u00e4nkt abzugsf. TH",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonderausgaben unbeschr\u00e4nkt abzugsf. TH",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Zuwendungen, Spenden",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Privatentnahmen allgemein TH",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Grundst\u00fccksertrag",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Grundst\u00fccksertrag",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Privatsteuern TH",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Grundst\u00fccksaufwand",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Grundst\u00fccksaufwand",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Entnahmen"
+ }
+ ],
+ "name": "Kapital"
+ },
+ {
+ "name": "Einlagen stiller Gesellschafter"
+ },
+ {
+ "children": [
+ {
+ "name": "SoPo mit R\u00fccklageanteil, stfr. R\u00fccklage",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "SoPo mit R\u00fccklageanteil \u00a7 6b EStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "SoPo mit R\u00fccklageanteil \u00a752 Abs.16 EStG",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "SoPo mit R\u00fccklageanteil, Sonder-AfA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "SoPo mit R\u00fccklageanteil EStR R 6.6",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "SoPo mit R\u00fccklageanteil \u00a7 7g Abs.2 n.F.",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "SoPo mit R\u00fccklageanteil Sonder-AfA \u00a7 7g",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "SoPo mit R\u00fccklageanteil \u00a7 7g /3, 7 a.F.",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Sonderposten mit R\u00fccklageanteil"
+ },
+ {
+ "children": [
+ {
+ "name": "Sonderposten f\u00fcr Zusch\u00fcsse u. Zulagen",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Sonderposten f\u00fcr Zusch\u00fcsse und Zulagen"
+ },
+ {
+ "name": "Sonderposten aus der W\u00e4hrungsumstellung auf den Euro"
+ },
+ {
+ "children": [
+ {
+ "name": "Verbindlichkeiten aus der Begebung und \u00dcbertragung von Wechseln, aus B\u00fcrgschaften, Wechsel- und Scheckb\u00fcrgschaften und aus Gew\u00e4hrleistungsvertr\u00e4gen sowie Haftung aus Bestellung von Sicherheiten f\u00fcr fremde Verbindlichkeiten"
+ },
+ {
+ "name": "Passive Rechnungsabgrenzung",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Rechnungsabgrenzungsposten"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Pensions-und \u00e4hnliche R\u00fcckstellungen",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "R\u00fcckstellungen f\u00fcr Pensionen und \u00e4hnliche Verpflichtungen"
+ },
+ {
+ "children": [
+ {
+ "name": "Aufwandsr\u00fcckstellungen \u00a7 249 II HGB",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00fcckstellungen f\u00fcr Umweltschutz",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sonstige R\u00fcckstellungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00fcckstellungen Instandhaltung bis 3 Mon.",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00fcckstellungen Instandhaltung 4-12 Mon.",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00fcckstellungen Abraum-/Abfallbeseit.",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00fcckstellungen f. Gew\u00e4hrleistungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00fcckstellungen f. drohende Verluste",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00fcckstellungen f\u00fcr Abschluss u. Pr\u00fcfung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00fcckstellungen f\u00fcr Aufbewahrungspflicht",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00fcckstellungen f\u00fcr Personalkosten",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "sonstige R\u00fcckstellungen"
+ },
+ {
+ "children": [
+ {
+ "name": "Umsatzsteuer nicht f\u00e4llig 19%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "USt nicht f\u00e4llig, EG-Lieferungen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "USt nicht f\u00e4llig, EG-Lieferungen 16%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer nicht f\u00e4llig",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer nicht f\u00e4llig 7%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "USt nicht f\u00e4llig, EG-Lieferungen 19%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Umsatzsteuer nicht f\u00e4llig 16%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00fcckstellungen f\u00fcr latente Steuern",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "K\u00f6rperschaftsteuerr\u00fcckstellung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gewerbesteuerr\u00fcckstellung \u00a7 4 Abs. 5b",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gewerbesteuerr\u00fcckstellung",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Steuerr\u00fcckstellungen",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Steuerr\u00fcckstellungen"
+ }
+ ],
+ "name": "R\u00fcckstellungen"
+ }
+ ],
+ "name": "Passiva"
+ }
+ ],
+ "name": "Bilanzkonten"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Kontenkl. unbesetzt"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Zinsaufwendungen \u00a7\u00a7 233a bis 237 AO",
+ "report_type": "Profit and Loss"
},
{
"name": "Zins\u00e4hnliche Aufwendungen an verb.UN",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Zins\u00e4hnliche Aufwendungen",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zinsaufwendungen f.kfr.Verbindlichkeit.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nicht abzugsf. Schuldzinsen \u00a7 4/4a",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zinsen und \u00e4hnliche Aufw. z.T. nicht abz.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zinsen, Aufwendg. verb. UN z.T. n.abz.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zinsen auf Kontokorrentkonten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zinsaufwend. f.kfr. Verb.an verbund. UN",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nicht abzugsf\u00e4h.and.Nebenleist.z.Steuern",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zinsaufwendungen an verb.Unternehmen",
+ "report_type": "Profit and Loss"
},
{
"name": "Abzugsf\u00e4h. and. Nebenleist. zu Steuern",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Zinsen und \u00e4hnliche Aufwendungen",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Zinsaufw. \u00a7 233a AO betriebliche Steuern",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Abzinsung KSt-Erh\u00f6hungsbetrag \u00a7 38",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
- "name": "Zinsaufwendungen \u00a7\u00a7 233a bis 237 AO",
- "root_type": "Expense"
+ "name": "Zinsaufw. \u00a7 233a AO,\u00a7 4 Abs. 5b EStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Diskontaufwendungen an verbundene UN",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Diskontaufwendungen",
+ "report_type": "Profit and Loss"
},
{
"name": "Zinsaufw. f\u00fcr lfr. Verbindlichk.verb.UN",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Zinsen an Mitunternehmer \u00a7 15 EStG",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Zinsaufwendungen f.lfr.Verbindlichkeit.",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Zinsen f\u00fcr Geb\u00e4ude im Betriebsverm\u00f6gen",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Renten und dauernde Lasten",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Zinsen zur Finanzierung Anlageverm\u00f6gen",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Zinsaufwand"
@@ -210,179 +2450,179 @@
"children": [
{
"name": "Abg\u00e4nge Finanzanlagen Restbuchwert (Verlust)",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Abgang Finanzanlagen z.T. n.abz., RBW (Verlust)",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Abg\u00e4nge Sachanlagen Restbuchwert",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Abg\u00e4nge immat. Verm\u00f6gensgegenst. RBW (Verlust)",
- "root_type": "Expense"
- },
- {
- "name": "Nicht abziehbare Vorsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Nicht abziehbare Vorsteuer 7%",
- "root_type": "Expense"
- },
- {
- "name": "Nicht abziehbare Vorsteuer 19%",
- "root_type": "Expense"
- },
- {
- "name": "Sonst.Aufwendungen, betriebsfr.u.regelm.",
- "root_type": "Expense"
- },
- {
- "name": "Einstellung in die EWB zu Forderungen",
- "root_type": "Expense"
- },
- {
- "name": "Einstellung in die PWB zu Forderungen",
- "root_type": "Expense"
- },
- {
- "name": "Zuwendg. an Stiftg. kirchl./rel./gemein.",
- "root_type": "Expense"
- },
- {
- "name": "Zuwendg. an Stiftg. gem. \u00a7 52/2/4 AO",
- "root_type": "Expense"
- },
- {
- "name": "Zuwendg.Spenden wissensch./kult. Zweck",
- "root_type": "Expense"
- },
- {
- "name": "Zuwendungen,Spenden steuerl. n. abziehb.",
- "root_type": "Expense"
- },
- {
- "name": "Zuwendungen,Spenden kirchl./rel./gemein.",
- "root_type": "Expense"
- },
- {
- "name": "Zuwendungen,Spenden mildt\u00e4tige Zwecke",
- "root_type": "Expense"
- },
- {
- "name": "Nicht abziehbare AR-Verg\u00fctungen",
- "root_type": "Expense"
- },
- {
- "name": "Zuwendungen,Spenden an politische Partei",
- "root_type": "Expense"
- },
- {
- "name": "Zuwendg. an Stiftg. gem. \u00a7 52/2/1-3 AO",
- "root_type": "Expense"
- },
- {
- "name": "Abziehbare Aufsichtsratsverg\u00fctung",
- "root_type": "Expense"
- },
- {
- "name": "Periodenfremde Aufwendungen",
- "root_type": "Expense"
- },
- {
- "name": "Au\u00dferordentliche Aufwendungen",
- "root_type": "Expense"
- },
- {
- "name": "Ao. Aufwendungen finanzwirksam",
- "root_type": "Expense"
- },
- {
- "name": "Ao. Aufwendungen nicht finanzwirksam",
- "root_type": "Expense"
- },
- {
- "name": "Aufwend. Zuschreibung R\u00fcckstellungen",
- "root_type": "Expense"
- },
- {
- "name": "Aufwend. Zuschreibung Verbindlichk.",
- "root_type": "Expense"
- },
- {
- "name": "Einstellungen SoPo mit R\u00fccklage-Anteil",
- "root_type": "Expense"
- },
- {
- "name": "Einstellungen SoPo \u00a7 7g Abs.2 EStG n.F.",
- "root_type": "Expense"
- },
- {
- "name": "Einstellungen SoPo mit R\u00fccklage-Anteil",
- "root_type": "Expense"
- },
- {
- "name": "Abgang WG des UV \u00a7 4/3 z.T. nicht abz",
- "root_type": "Expense"
- },
- {
- "name": "Verlust Ver\u00e4u\u00df.Ant. KapGes z.T. n. abz.",
- "root_type": "Expense"
- },
- {
- "name": "Verluste aus Anlagenabgang",
- "root_type": "Expense"
- },
- {
- "name": "Abgang WG des UV \u00a7 4 Abs. 3 EStG",
- "root_type": "Expense"
- },
- {
- "name": "Verluste aus Abgang UV z.T. n. abziehbar",
- "root_type": "Expense"
- },
- {
- "name": "Aufwendungen aus Verlust\u00fcbernahme",
- "root_type": "Expense"
- },
- {
- "name": "Abgef. Gewinne stille Gesellschafter \u00a78",
- "root_type": "Expense"
- },
- {
- "name": "Abgef. Gewinne / Gewinngemeinschaft",
- "root_type": "Expense"
- },
- {
- "name": "Abgef. Gewinne / Gewinn-/Teilgewinnabf.",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Sonstige Aufwendungen",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonst.Aufwendungen, betriebsfr.u.regelm.",
+ "report_type": "Profit and Loss"
},
{
"name": "Sonstige Aufwendungen unregelm\u00e4\u00dfig",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Einstellung in die EWB zu Forderungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Einstellung in die PWB zu Forderungen",
+ "report_type": "Profit and Loss"
},
{
"name": "Zuwendg. an Stiftg. wiss./mildt./kultur.",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
- "name": "Verluste aus Abgang von Umlaufverm\u00f6gen",
- "root_type": "Expense"
+ "name": "Nicht abziehbare Vorsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nicht abziehbare Vorsteuer 7%",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nicht abziehbare Vorsteuer 19%",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zuwendg. an Stiftg. kirchl./rel./gemein.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zuwendg. an Stiftg. gem. \u00a7 52/2/4 AO",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zuwendg.Spenden wissensch./kult. Zweck",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zuwendungen,Spenden steuerl. n. abziehb.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zuwendungen,Spenden kirchl./rel./gemein.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zuwendungen,Spenden mildt\u00e4tige Zwecke",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nicht abziehbare AR-Verg\u00fctungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zuwendungen,Spenden an politische Partei",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zuwendg. an Stiftg. gem. \u00a7 52/2/1-3 AO",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abziehbare Aufsichtsratsverg\u00fctung",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Periodenfremde Aufwendungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abgef. Gewinne / Gewinn-/Teilgewinnabf.",
+ "report_type": "Profit and Loss"
},
{
"name": "Grundst\u00fccksaufwendungen, neutral",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Au\u00dferordentliche Aufwendungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ao. Aufwendungen finanzwirksam",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ao. Aufwendungen nicht finanzwirksam",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aufwend. Zuschreibung R\u00fcckstellungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aufwend. Zuschreibung Verbindlichk.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Einstellungen SoPo mit R\u00fccklage-Anteil",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Einstellungen SoPo \u00a7 7g Abs.2 EStG n.F.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Einstellungen SoPo mit R\u00fccklage-Anteil",
+ "report_type": "Profit and Loss"
},
{
"name": "Betriebsfremde Aufwendungen",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abgang WG des UV \u00a7 4/3 z.T. nicht abz",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verlust Ver\u00e4u\u00df.Ant. KapGes z.T. n. abz.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verluste aus Anlagenabgang",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abgang WG des UV \u00a7 4 Abs. 3 EStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verluste aus Abgang UV z.T. n. abziehbar",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verluste aus Abgang von Umlaufverm\u00f6gen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aufwendungen aus Verlust\u00fcbernahme",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abgef. Gewinne stille Gesellschafter \u00a78",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abgef. Gewinne / Gewinngemeinschaft",
+ "report_type": "Profit and Loss"
}
],
"name": "Sonst. neutr. Aufw"
@@ -396,27 +2636,27 @@
"children": [
{
"name": "Verrechneter kalk. Lohn, unentgeltl. AN",
- "root_type": "Expense"
- },
- {
- "name": "Verrechnete kalkul. Miete und Pacht",
- "root_type": "Expense"
- },
- {
- "name": "Verrechnete kalkul. Abschreibungen",
- "root_type": "Expense"
- },
- {
- "name": "Verrechnete kalkulatorische Zinsen",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Verrechnete kalkulatorische Wagnisse",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verrechnete kalkul. Miete und Pacht",
+ "report_type": "Profit and Loss"
},
{
"name": "Verrechneter kalkul.Unternehmerlohn",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verrechnete kalkul. Abschreibungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verrechnete kalkulatorische Zinsen",
+ "report_type": "Profit and Loss"
}
],
"name": "Verr. kalk. Kosten"
@@ -424,525 +2664,764 @@
{
"children": [
{
- "name": "Abg\u00e4nge Finanzanlagen Restbuchwert (Gewinn)",
- "root_type": "Income"
+ "name": "Erl\u00f6se Zinsen und Diskontspesen",
+ "report_type": "Profit and Loss"
},
{
- "name": "Abg\u00e4nge Sachanlagen Restbuchwert",
- "root_type": "Income"
+ "name": "Zins\u00e4hnliche Ertr\u00e4ge",
+ "report_type": "Profit and Loss"
},
{
- "name": "Abgang Finanzanlagen z.T. stfrei, RBW",
- "root_type": "Income"
+ "name": "Zinsertr\u00e4ge R\u00fcckzahlung KSt-Erh\u00f6hg. \u00a738",
+ "report_type": "Profit and Loss"
},
{
- "name": "Abg\u00e4nge immat. Verm\u00f6gensgegenst. RBW (Gewinn)",
- "root_type": "Income"
+ "name": "Zins\u00e4hnliche Ertr\u00e4ge verbundene UN",
+ "report_type": "Profit and Loss"
},
{
- "name": "Ertr. Aufl. SoPo m. R\u00fcckl.ant.\u00a752/16EStG",
- "root_type": "Income"
+ "name": "Ertr\u00e4ge aus Beteiligungen",
+ "report_type": "Profit and Loss"
},
{
- "name": "Ertr\u00e4ge Aufl. SoPo \u00a7 7g/3 a.F, 7g/2 n.F",
- "root_type": "Income"
+ "name": "Ertr\u00e4ge a.Beteilig. an verbundenen UN",
+ "report_type": "Profit and Loss"
},
{
- "name": "Ertr\u00e4ge Aufl\u00f6sung von R\u00fcckstellungen",
- "root_type": "Income"
+ "name": "Gewinnant. aus Mituntern.sch.\u00a79 GewStG",
+ "report_type": "Profit and Loss"
},
{
- "name": "Ertr\u00e4ge steuerl. Bewertung R\u00fcckstellung",
- "root_type": "Income"
+ "name": "Sonst.GewStfreie Gewinne Anteile KapGes",
+ "report_type": "Profit and Loss"
},
{
- "name": "Ertr\u00e4ge aus Herabsetzung PWB zu Ford.",
- "root_type": "Income"
+ "name": "Ertr\u00e4ge a.Beteilig. verb. UN z.T. stfrei",
+ "report_type": "Profit and Loss"
},
{
- "name": "Ertr\u00e4ge aus Herabsetzung EWB zu Ford.",
- "root_type": "Income"
+ "name": "Ertr\u00e4ge aus Beteiligungen z.T. steuerfr",
+ "report_type": "Profit and Loss"
},
{
- "name": "Ertr\u00e4ge aus abgeschriebenen Forderg.",
- "root_type": "Income"
+ "name": "Ertr\u00e4ge Wertpapiere/Ausleihungen FAV",
+ "report_type": "Profit and Loss"
},
{
- "name": "Ao. Ertr\u00e4ge nicht finanzwirksam",
- "root_type": "Income"
+ "name": "Ertr\u00e4ge a.Beteilig. verb.UN z.T. stfrei",
+ "report_type": "Profit and Loss"
},
{
- "name": "Ertr\u00e4ge Zuschreibg. Finanzanlageverm\u00f6gen",
- "root_type": "Income"
+ "name": "Ertr\u00e4ge a.Beteilig. FAV z.T. steuerfrei",
+ "report_type": "Profit and Loss"
},
{
- "name": "Ertr\u00e4ge Zuschreibg. FAV z.T. steuerfrei",
- "root_type": "Income"
+ "name": "Ertr\u00e4ge Wertpapiere/FAV-Ausl.verb.UN",
+ "report_type": "Profit and Loss"
},
{
- "name": "Ertr\u00e4ge Zuschreibg. Sachanlageverm\u00f6gen",
- "root_type": "Income"
+ "name": "Erl.Zinsen /Diskontspesen aus verb.UN",
+ "report_type": "Profit and Loss"
},
{
- "name": "Ertr\u00e4ge Zuschreibg. immat. Anlageverm\u00f6g.",
- "root_type": "Income"
+ "name": "Zinsertr\u00e4ge \u00a7 233a AO, \u00a7 4 Abs. 5b EStG",
+ "report_type": "Profit and Loss"
},
{
- "name": "Ertr\u00e4ge Zuschreibg. UV z.T. steuerfrei",
- "root_type": "Income"
+ "name": "Stfr. Aufzinsung K\u00f6rperschaftsteuerguth.",
+ "report_type": "Profit and Loss"
},
{
- "name": "Ertr\u00e4ge Zuschreibg. anderes AV z.T. stfr",
- "root_type": "Income"
+ "name": "Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge",
+ "report_type": "Profit and Loss"
},
{
- "name": "Ertr\u00e4ge Zuschreibung Umlaufverm\u00f6gen",
- "root_type": "Income"
+ "name": "Zinsertr\u00e4ge \u00a7 233a AO",
+ "report_type": "Profit and Loss"
},
{
- "name": "Periodenfremde Ertr\u00e4ge",
- "root_type": "Income"
+ "name": "Ertr\u00e4ge a.Beteilig. verb. UN z.T. stfrei",
+ "report_type": "Profit and Loss"
},
{
- "name": "Grundst\u00fccksertr\u00e4ge",
- "root_type": "Income"
+ "name": "Ertr\u00e4ge a.Beteilig. UV z.T. steuerfrei",
+ "report_type": "Profit and Loss"
},
{
- "name": "Gewinne auf Grund Gewinngemeinschaft",
- "root_type": "Income"
+ "name": "Ertr\u00e4ge Wertpapiere/Ausleihungen UV",
+ "report_type": "Profit and Loss"
},
{
- "name": "Ertr\u00e4ge aus Verlust\u00fcbernahme",
- "root_type": "Income"
+ "name": "Sonst. Zinsen u.\u00e4. Ertr\u00e4ge aus verb.UN",
+ "report_type": "Profit and Loss"
},
{
- "name": "Gewinne auf Grund Gewinn/Teilgewinnabf",
- "root_type": "Income"
+ "name": "Zinsertr\u00e4ge \u00a7 233a AO, Anlage A KSt",
+ "report_type": "Profit and Loss"
},
{
- "name": "Ertr\u00e4ge Aufl. SoPo Existenzgr\u00fcnderr\u00fcckl",
- "root_type": "Income"
+ "name": "Diskontertr\u00e4ge verbundene Unternehmen",
+ "report_type": "Profit and Loss"
},
{
- "name": "Aufw./Ertr\u00e4ge aus Umrechnungsdifferenz",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge Bewertung Verbindlichkeiten",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se Verkauf Finanzanl. z.T. n.abz.",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se a. Verk\u00e4ufen Finanzanlagen",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se Verk\u00e4ufe immat.Verm\u00f6gensgegenst",
- "root_type": "Income"
- },
- {
- "name": "Ao. Ertr\u00e4ge finanzwirksam",
- "root_type": "Income"
- },
- {
- "name": "Au\u00dferordentliche Ertr\u00e4ge",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se Verk\u00e4ufe immat.Verm\u00f6gensgegenst",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se Verkauf Finanzanl. z.T. stfrei",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se a. Verk\u00e4ufen Finanzanlagen",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se Verkauf WG des UV \u00a7 4/3 EStG",
- "root_type": "Income"
- },
- {
- "name": "Verkauf WG UV \u00a7 4/3 ustfrei, z.T. stfrei",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se Verkauf WG des UV \u00a74/3, stfrei",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se Verkauf WG des UV \u00a74/3, 19% USt",
- "root_type": "Income"
- },
- {
- "name": "Betriebsfremde Ertr\u00e4ge",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge aus Abgang UV z.T. steuerfrei",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge aus Abgang von UV-Gegenst\u00e4nden",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge Ver\u00e4u\u00df.Ant. KapGes z.T. stfrei",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge aus Abgang von AV-Gegenst\u00e4nden",
- "root_type": "Income"
- },
- {
- "name": "Sonstige betriebl. regelm. Ertr\u00e4ge",
- "root_type": "Income"
- },
- {
- "name": "Sonstige Ertr\u00e4ge",
- "root_type": "Income"
- },
- {
- "name": "Sonstige Ertr\u00e4ge unregelm\u00e4\u00dfig",
- "root_type": "Income"
- },
- {
- "name": "Sonstige betriebsfr.regelm. Ertr\u00e4ge",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge Aufl\u00f6sung SoPo m. R\u00fccklageant.",
- "root_type": "Income"
- },
- {
- "name": "Investitionszusch\u00fcsse",
- "root_type": "Income"
- },
- {
- "name": "Versicherungsentsch\u00e4digungen",
- "root_type": "Income"
- },
- {
- "name": "Investitionszulage",
- "root_type": "Income"
- },
- {
- "name": "Sonstige steuerfr. Betriebseinnahmen",
- "root_type": "Income"
- },
- {
- "name": "Steuerfreie Ertr\u00e4ge aus Aufl\u00f6sung SoPo",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se Sachanlageverk\u00e4ufe \u00a7 4 Nr. 1b",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se Sachanlageverk\u00e4ufe \u00a7 4 Nr. 1a",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se Sachanlageverk\u00e4ufe",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se Sachanlageverk\u00e4ufe 19% USt",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se Sachanlageverk\u00e4ufe \u00a7 4 Nr. 1b",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se Sachanlageverk\u00e4ufe",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se Sachanlageverk\u00e4ufe 19% USt",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se Sachanlageverk\u00e4ufe \u00a7 4 Nr. 1a",
- "root_type": "Income"
+ "name": "Diskontertr\u00e4ge",
+ "report_type": "Profit and Loss"
}
],
- "name": "Sonst. neutr. Ertr"
+ "name": "Zinsertr\u00e4ge"
},
{
"children": [
{
- "name": "Ertr\u00e4ge a.Beteilig. an verbundenen UN",
- "root_type": "Income"
+ "name": "Ertr\u00e4ge Zuschreibung Umlaufverm\u00f6gen",
+ "report_type": "Profit and Loss"
},
{
- "name": "Ertr\u00e4ge aus Beteiligungen",
- "root_type": "Income"
+ "name": "Abg\u00e4nge immat. Verm\u00f6gensgegenst. RBW (Gewinn)",
+ "report_type": "Profit and Loss"
},
{
- "name": "Ertr\u00e4ge Wertpapiere/Ausleihungen FAV",
- "root_type": "Income"
+ "name": "Abg\u00e4nge Finanzanlagen Restbuchwert (Gewinn)",
+ "report_type": "Profit and Loss"
},
{
- "name": "Ertr\u00e4ge a.Beteilig. verb.UN z.T. stfrei",
- "root_type": "Income"
+ "name": "Abg\u00e4nge Sachanlagen Restbuchwert",
+ "report_type": "Profit and Loss"
},
{
- "name": "Ertr\u00e4ge a.Beteilig. FAV z.T. steuerfrei",
- "root_type": "Income"
+ "name": "Abgang Finanzanlagen z.T. stfrei, RBW",
+ "report_type": "Profit and Loss"
},
{
- "name": "Ertr\u00e4ge Wertpapiere/FAV-Ausl.verb.UN",
- "root_type": "Income"
+ "name": "Betriebsfremde Ertr\u00e4ge",
+ "report_type": "Profit and Loss"
},
{
- "name": "Erl\u00f6se Zinsen und Diskontspesen",
- "root_type": "Income"
+ "name": "Ertr. Aufl. SoPo m. R\u00fcckl.ant.\u00a752/16EStG",
+ "report_type": "Profit and Loss"
},
{
- "name": "Zins\u00e4hnliche Ertr\u00e4ge",
- "root_type": "Income"
+ "name": "Ertr\u00e4ge Aufl. SoPo \u00a7 7g/3 a.F, 7g/2 n.F",
+ "report_type": "Profit and Loss"
},
{
- "name": "Zinsertr\u00e4ge R\u00fcckzahlung KSt-Erh\u00f6hg. \u00a738",
- "root_type": "Income"
+ "name": "Ertr\u00e4ge Bewertung Verbindlichkeiten",
+ "report_type": "Profit and Loss"
},
{
- "name": "Zins\u00e4hnliche Ertr\u00e4ge verbundene UN",
- "root_type": "Income"
+ "name": "Ertr\u00e4ge Aufl\u00f6sung von R\u00fcckstellungen",
+ "report_type": "Profit and Loss"
},
{
- "name": "Gewinnant. aus Mituntern.sch.\u00a79 GewStG",
- "root_type": "Income"
+ "name": "Ertr\u00e4ge steuerl. Bewertung R\u00fcckstellung",
+ "report_type": "Profit and Loss"
},
{
- "name": "Sonst.GewStfreie Gewinne Anteile KapGes",
- "root_type": "Income"
+ "name": "Ertr\u00e4ge aus Herabsetzung PWB zu Ford.",
+ "report_type": "Profit and Loss"
},
{
- "name": "Ertr\u00e4ge a.Beteilig. verb. UN z.T. stfrei",
- "root_type": "Income"
+ "name": "Ertr\u00e4ge aus Herabsetzung EWB zu Ford.",
+ "report_type": "Profit and Loss"
},
{
- "name": "Ertr\u00e4ge aus Beteiligungen z.T. steuerfr",
- "root_type": "Income"
+ "name": "Ertr\u00e4ge aus abgeschriebenen Forderg.",
+ "report_type": "Profit and Loss"
},
{
- "name": "Erl.Zinsen /Diskontspesen aus verb.UN",
- "root_type": "Income"
+ "name": "Ertr\u00e4ge Aufl. SoPo Existenzgr\u00fcnderr\u00fcckl",
+ "report_type": "Profit and Loss"
},
{
- "name": "Zinsertr\u00e4ge \u00a7 233a AO, \u00a7 4 Abs. 5b EStG",
- "root_type": "Income"
+ "name": "Aufw./Ertr\u00e4ge aus Umrechnungsdifferenz",
+ "report_type": "Profit and Loss"
},
{
- "name": "Stfr. Aufzinsung K\u00f6rperschaftsteuerguth.",
- "root_type": "Income"
+ "name": "Ao. Ertr\u00e4ge nicht finanzwirksam",
+ "report_type": "Profit and Loss"
},
{
- "name": "Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge",
- "root_type": "Income"
+ "name": "Ao. Ertr\u00e4ge finanzwirksam",
+ "report_type": "Profit and Loss"
},
{
- "name": "Zinsertr\u00e4ge \u00a7 233a AO",
- "root_type": "Income"
+ "name": "Au\u00dferordentliche Ertr\u00e4ge",
+ "report_type": "Profit and Loss"
},
{
- "name": "Ertr\u00e4ge a.Beteilig. verb. UN z.T. stfrei",
- "root_type": "Income"
+ "name": "Ertr\u00e4ge aus Abgang UV z.T. steuerfrei",
+ "report_type": "Profit and Loss"
},
{
- "name": "Ertr\u00e4ge a.Beteilig. UV z.T. steuerfrei",
- "root_type": "Income"
+ "name": "Ertr\u00e4ge aus Abgang von UV-Gegenst\u00e4nden",
+ "report_type": "Profit and Loss"
},
{
- "name": "Ertr\u00e4ge Wertpapiere/Ausleihungen UV",
- "root_type": "Income"
+ "name": "Ertr\u00e4ge Ver\u00e4u\u00df.Ant. KapGes z.T. stfrei",
+ "report_type": "Profit and Loss"
},
{
- "name": "Sonst. Zinsen u.\u00e4. Ertr\u00e4ge aus verb.UN",
- "root_type": "Income"
+ "name": "Ertr\u00e4ge aus Abgang von AV-Gegenst\u00e4nden",
+ "report_type": "Profit and Loss"
},
{
- "name": "Zinsertr\u00e4ge \u00a7 233a AO, Anlage A KSt",
- "root_type": "Income"
+ "name": "Erl\u00f6se Sachanlageverk\u00e4ufe \u00a7 4 Nr. 1b",
+ "report_type": "Profit and Loss"
},
{
- "name": "Diskontertr\u00e4ge verbundene Unternehmen",
- "root_type": "Income"
+ "name": "Erl\u00f6se Sachanlageverk\u00e4ufe \u00a7 4 Nr. 1a",
+ "report_type": "Profit and Loss"
},
{
- "name": "Diskontertr\u00e4ge",
- "root_type": "Income"
+ "name": "Erl\u00f6se Sachanlageverk\u00e4ufe",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se Sachanlageverk\u00e4ufe 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge Zuschreibg. Finanzanlageverm\u00f6gen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge Zuschreibg. FAV z.T. steuerfrei",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge Zuschreibg. Sachanlageverm\u00f6gen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge Zuschreibg. immat. Anlageverm\u00f6g.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge Zuschreibg. UV z.T. steuerfrei",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge Zuschreibg. anderes AV z.T. stfr",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se Verkauf Finanzanl. z.T. n.abz.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se a. Verk\u00e4ufen Finanzanlagen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se Verk\u00e4ufe immat.Verm\u00f6gensgegenst",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Periodenfremde Ertr\u00e4ge",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige betriebl. regelm. Ertr\u00e4ge",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige betriebsfr.regelm. Ertr\u00e4ge",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige Ertr\u00e4ge",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige Ertr\u00e4ge unregelm\u00e4\u00dfig",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se Sachanlageverk\u00e4ufe \u00a7 4 Nr. 1b",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se Sachanlageverk\u00e4ufe",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se Sachanlageverk\u00e4ufe 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se Verk\u00e4ufe immat.Verm\u00f6gensgegenst",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se Verkauf Finanzanl. z.T. stfrei",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se a. Verk\u00e4ufen Finanzanlagen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se Sachanlageverk\u00e4ufe \u00a7 4 Nr. 1a",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se Verkauf WG des UV \u00a7 4/3 EStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verkauf WG UV \u00a7 4/3 ustfrei, z.T. stfrei",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se Verkauf WG des UV \u00a74/3, stfrei",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se Verkauf WG des UV \u00a74/3, 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge Aufl\u00f6sung SoPo m. R\u00fccklageant.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Investitionszusch\u00fcsse",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Versicherungsentsch\u00e4digungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Investitionszulage",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige steuerfr. Betriebseinnahmen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Steuerfreie Ertr\u00e4ge aus Aufl\u00f6sung SoPo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Grundst\u00fccksertr\u00e4ge",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gewinne auf Grund Gewinngemeinschaft",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge aus Verlust\u00fcbernahme",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gewinne auf Grund Gewinn/Teilgewinnabf",
+ "report_type": "Profit and Loss"
}
],
- "name": "Zinsertr\u00e4ge"
+ "name": "Sonst. neutr. Ertr"
}
],
"name": "Neutraler Ertrag"
},
{
- "name": "Kontenkl. unbesetzt"
- },
- {
"children": [
{
"children": [
{
"children": [
{
- "name": "Sonstige Abgaben",
- "root_type": "Expense"
+ "name": "Rechts- und Beratungskosten",
+ "report_type": "Profit and Loss"
},
{
- "name": "Abzugsf.Versp\u00e4tungszuschlag/Zwangsgeld",
- "root_type": "Expense"
+ "name": "Abschluss- und Pr\u00fcfungskosten",
+ "report_type": "Profit and Loss"
},
{
- "name": "Nicht abzf.Versp\u00e4t.zuschlag/Zwangsgeld",
- "root_type": "Expense"
+ "name": "Ausgleichsabgabe SchwerbehindertenG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Haftungsverg\u00fctung an Mitunternehmer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verg\u00fctungen an Mitunternehmer \u00a715 EStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Fortbildungskosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Freiwillige Sozialleistungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zeitschriften, B\u00fccher",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nicht abziehbare Vorsteuer 7%",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nicht abziehbare Vorsteuer 19%",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "B\u00fcrobedarf",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Telefon",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Telefax und Internetkosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Porto",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Vertriebskosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige betriebliche Aufwendungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige betriebl.u.regelm.Aufwendungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Fremdleistungen und Fremdarbeiten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aufwendungen aus Kursdifferenzen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Mietleasing bewegliche Wirtschaftsg\u00fcter",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aufwendg. Bewertung Finanzmittelfonds",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nicht abziehbare Vorsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gegenkonto zu 4996 bis 4998",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Herstellungskosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verwaltungskosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kalkulatorische Wagnisse",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kalkulatorische Zinsen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Betriebsbedarf",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Werkzeuge und Kleinger\u00e4te",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aufwendg. Anteile KapGes z.T. n. abz.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aufw. Ver\u00e4u\u00df. Ant. KapG z.T. nicht abz.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nebenkosten des Geldverkehrs",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Mietleasing bewegliche Wirtschaftsg\u00fcter",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aufwendungen f\u00fcr Lizenzen, Konzessionen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Pacht (bewegliche Wirtschaftsg\u00fcter)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Mieten f\u00fcr Einrichtungen bewegliche WG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aufwand Abraum-/Abfallbeseitigung",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Buchf\u00fchrungskosten",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Sonstige Kosten"
+ },
+ {
+ "children": [
+ {
+ "name": "Grundsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Steuernachzahlg. VJ sonstige Steuern",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erstattung VJ f\u00fcr sonstige Steuern",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aufl\u00f6sung R\u00fcckstellung s. Steuern",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "\u00d6kosteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verbrauchsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kfz-Steuern",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige Betriebssteuern",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Betriebl. Steuern"
+ },
+ {
+ "children": [
+ {
+ "name": "Beitr\u00e4ge",
+ "report_type": "Profit and Loss"
},
{
"name": "Pr\u00e4mie R\u00fcckdeckung f. Versorgungsleistg",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige Abgaben",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abzugsf.Versp\u00e4tungszuschlag/Zwangsgeld",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nicht abzf.Versp\u00e4t.zuschlag/Zwangsgeld",
+ "report_type": "Profit and Loss"
},
{
"name": "Versicherungen",
- "root_type": "Expense"
- },
- {
- "name": "Beitr\u00e4ge",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Versicherung f\u00fcr Geb\u00e4ude",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Versich./Beitr\u00e4ge"
},
{
+ "name": "Besondere Kosten"
+ },
+ {
+ "children": [
+ {
+ "name": "Garagenmieten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kfz-Reparaturen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kfz-Kosten betriebl.Nutzung Kfz im PV",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Fremdfahrzeugkosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige Kfz-Kosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Laufende Kfz-Betriebskosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kfz-Versicherungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Fahrzeugkosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Mietleasing Kfz",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Mautgeb\u00fchren",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Kfz-Kosten (o. St.)"
+ },
+ {
"children": [
{
"name": "Fahrten Wohnung/Betriebsst\u00e4tte (Haben)",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Reisekosten AN Verpfleg.mehraufwand",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Reisekosten AN \u00dcbernachtungsaufwand",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Reisekosten Arbeitnehmer",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Reisekosten Arbeitnehmer, n.abz.Anteil",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Reisekosten Arbeitnehmer, Fahrtkosten",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Kilometergelderstattung Arbeitnehmer",
- "root_type": "Expense"
- },
- {
- "name": "Repr\u00e4sentationskosten",
- "root_type": "Expense"
- },
- {
- "name": "Werbekosten",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Reisekosten UN \u00dcbernachtungsaufwand",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Reisekosten UN Verpfleg.mehraufwand",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Reisekosten Unternehmer, Fahrtkosten",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Reisekosten Unternehmer, n.abz.Anteil",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Reisekosten Unternehmer",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Fahrten Wohnung/Betrieb, n.abz. Anteil",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Fahrten Wohnung/Betrieb, abz. Anteil",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Repr\u00e4sentationskosten",
+ "report_type": "Profit and Loss"
},
{
"name": "Nicht abzugsf\u00e4hige Betriebsausgaben",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Nicht abzugsf\u00e4hige Bewirtungskosten",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Eingeschr. abziehb.BA, abz. Anteil",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Bewirtungskosten",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Aufmerksamkeiten",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Eingeschr. abziehb.BA, n. abz. Anteil",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Geschenke ausschl.betrieblich genutzt",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Pausch. Abgaben f\u00fcr Zuwendungen abzugsf.",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Zuwendungen an Dritte abzugsf\u00e4hig",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Geschenke abzugsf\u00e4hig",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Pausch. Abgaben f\u00fcr Zuwendungen n. abz.",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Zuwendungen an Dritte nicht abzugsf",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Geschenke nicht abzugsf\u00e4hig",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Werbekosten",
+ "report_type": "Profit and Loss"
}
],
"name": "Werbe-/Reisekosten"
@@ -951,31 +3430,31 @@
"children": [
{
"name": "Verpackungsmaterial",
- "root_type": "Expense"
- },
- {
- "name": "Ausgangsfrachten",
- "root_type": "Expense"
- },
- {
- "name": "Transportversicherungen",
- "root_type": "Expense"
- },
- {
- "name": "Aufwand f\u00fcr Gew\u00e4hrleistungen",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Kosten Warenabgabe",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ausgangsfrachten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Transportversicherungen",
+ "report_type": "Profit and Loss"
},
{
"name": "Verkaufsprovisionen",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aufwand f\u00fcr Gew\u00e4hrleistungen",
+ "report_type": "Profit and Loss"
},
{
"name": "Fremdarbeiten (Vertrieb)",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Kosten Warenabgabe"
@@ -983,478 +3462,145 @@
{
"children": [
{
- "name": "Apl. Abschreibungen auf Sachanlagen",
- "root_type": "Expense"
+ "name": "Sonst. Reparaturen und Instandhaltungen",
+ "report_type": "Profit and Loss"
},
{
- "name": "Au\u00dfergew\u00f6hnliche Abschreibung Geb\u00e4ude",
- "root_type": "Expense"
+ "name": "Reparatur/Instandh. Anlagen u. Maschinen",
+ "report_type": "Profit and Loss"
},
{
- "name": "Au\u00dfergew\u00f6hnliche Abschreibung auf Kfz",
- "root_type": "Expense"
+ "name": "Reparatur/Instandh. Betriebs- u. Gesch.",
+ "report_type": "Profit and Loss"
},
{
- "name": "Au\u00dfergew\u00f6hnliche Abschreibung so. WG",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibung Sammelposten GWG",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibungen auf aktivierte GWG",
- "root_type": "Expense"
- },
- {
- "name": "Apl. Abschreibungen auf aktivierte GWG",
- "root_type": "Expense"
- },
- {
- "name": "Apl. Abschreibungen immaterielle VermG",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibung immaterielle VermG",
- "root_type": "Expense"
- },
- {
- "name": "Forderungsverluste",
- "root_type": "Expense"
- },
- {
- "name": "Vorwegnahme k\u00fcnftiger UV-Wertschwankg.",
- "root_type": "Expense"
- },
- {
- "name": "Abschr. Gesch\u00e4fts- oder Firmenwert",
- "root_type": "Expense"
- },
- {
- "name": "Abschreib.Finanzanlagen/stl.So-Vorsch.",
- "root_type": "Expense"
- },
- {
- "name": "Sofortabschreibung GWG",
- "root_type": "Expense"
- },
- {
- "name": "K\u00fcrzung AHK f\u00fcr Kfz \u00a7 7g Abs. 2 n.F.",
- "root_type": "Expense"
- },
- {
- "name": "K\u00fcrzung AHK \u00a7 7g Abs. 2 EStG n.F.",
- "root_type": "Expense"
- },
- {
- "name": "Sonder-AfA Kfz \u00a7 7g/1,2 a.F., \u00a77g/5 n.F.",
- "root_type": "Expense"
- },
- {
- "name": "Sonder-AfA \u00a7 7g/1, 2 a.F., \u00a7 7g/5 n.F.",
- "root_type": "Expense"
- },
- {
- "name": "Abschreib.Sachanlagen/stl. So-Vorschr.",
- "root_type": "Expense"
- },
- {
- "name": "Vorwegn.k\u00fcnft.Wertschwankg. b.Wertp.UV",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibungen Wertpapiere des UV",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibungen Wertpap. UV z.T. n.abz.",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibungen Finanzanl. z.T. n.abz.",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibungen auf Finanzanlagen",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibungen Finanzanl. z.T. n.abz.",
- "root_type": "Expense"
- },
- {
- "name": "Abschr.Verl.Ant.Mituntern.sch.\u00a78 GewStG",
- "root_type": "Expense"
- },
- {
- "name": "Kaufleasing",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibungen auf Geb\u00e4ude",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibungen auf Sachanlagen",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibung Arbeitszimmer",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibungen auf Kfz",
- "root_type": "Expense"
- },
- {
- "name": "Kalkulatorische Abschreibungen",
- "root_type": "Expense"
- },
- {
- "name": "Forderungsverluste EG-Lieferung 19% USt",
- "root_type": "Expense"
- },
- {
- "name": "Forderungsverluste EG-Lieferung 15% USt",
- "root_type": "Expense"
- },
- {
- "name": "Forderungsverluste 19% USt",
- "root_type": "Expense"
- },
- {
- "name": "Forderungsverluste 15% USt",
- "root_type": "Expense"
- },
- {
- "name": "Forderungsverlust EG-Lieferung 16% USt",
- "root_type": "Expense"
- },
- {
- "name": "Forderungsverluste 16% USt",
- "root_type": "Expense"
- },
- {
- "name": "Forder.verlust aus stfr. EG-Lieferungen",
- "root_type": "Expense"
- },
- {
- "name": "Forderungsverluste EG-Lieferungen 7%",
- "root_type": "Expense"
- },
- {
- "name": "Forderungsverluste",
- "root_type": "Expense"
- },
- {
- "name": "Forderungsverluste 7% USt",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibung Ingangsetzung, Erweiterung",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibungen auf Umlaufverm\u00f6gen",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibungen auf UV, steuerr. bedingt",
- "root_type": "Expense"
- },
- {
- "name": "Vorwegnahme k\u00fcnftiger UV-Wertschwankg.",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibungen auf Umlaufverm\u00f6gen",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibungen auf UV, steuerr. bedingt",
- "root_type": "Expense"
+ "name": "Wartungskosten f\u00fcr Hard- und Software",
+ "report_type": "Profit and Loss"
}
],
- "name": "Abschreibungen"
+ "name": "Reparatur/Instandh."
},
{
"children": [
{
- "name": "Aufwendungen aus Kursdifferenzen",
- "root_type": "Expense"
- },
- {
- "name": "Betriebsbedarf",
- "root_type": "Expense"
- },
- {
- "name": "Werkzeuge und Kleinger\u00e4te",
- "root_type": "Expense"
- },
- {
- "name": "Mietleasing bewegliche Wirtschaftsg\u00fcter",
- "root_type": "Expense"
- },
- {
- "name": "Aufwendungen f\u00fcr Lizenzen, Konzessionen",
- "root_type": "Expense"
- },
- {
- "name": "Pacht (bewegliche Wirtschaftsg\u00fcter)",
- "root_type": "Expense"
- },
- {
- "name": "Mieten f\u00fcr Einrichtungen bewegliche WG",
- "root_type": "Expense"
- },
- {
- "name": "Aufwand Abraum-/Abfallbeseitigung",
- "root_type": "Expense"
- },
- {
- "name": "Haftungsverg\u00fctung an Mitunternehmer",
- "root_type": "Expense"
- },
- {
- "name": "Verg\u00fctungen an Mitunternehmer \u00a715 EStG",
- "root_type": "Expense"
- },
- {
- "name": "Fortbildungskosten",
- "root_type": "Expense"
- },
- {
- "name": "Freiwillige Sozialleistungen",
- "root_type": "Expense"
- },
- {
- "name": "Zeitschriften, B\u00fccher",
- "root_type": "Expense"
- },
- {
- "name": "Telefon",
- "root_type": "Expense"
- },
- {
- "name": "Telefax und Internetkosten",
- "root_type": "Expense"
- },
- {
- "name": "Sonstige betriebliche Aufwendungen",
- "root_type": "Expense"
- },
- {
- "name": "Sonstige betriebl.u.regelm.Aufwendungen",
- "root_type": "Expense"
- },
- {
- "name": "Fremdleistungen und Fremdarbeiten",
- "root_type": "Expense"
- },
- {
- "name": "Mietleasing bewegliche Wirtschaftsg\u00fcter",
- "root_type": "Expense"
- },
- {
- "name": "Aufwendg. Bewertung Finanzmittelfonds",
- "root_type": "Expense"
- },
- {
- "name": "Vertriebskosten",
- "root_type": "Expense"
- },
- {
- "name": "Gegenkonto zu 4996 bis 4998",
- "root_type": "Expense"
- },
- {
- "name": "Herstellungskosten",
- "root_type": "Expense"
- },
- {
- "name": "Verwaltungskosten",
- "root_type": "Expense"
- },
- {
- "name": "Kalkulatorische Wagnisse",
- "root_type": "Expense"
- },
- {
- "name": "Kalkulatorische Zinsen",
- "root_type": "Expense"
- },
- {
- "name": "Aufwendg. Anteile KapGes z.T. n. abz.",
- "root_type": "Expense"
- },
- {
- "name": "Aufw. Ver\u00e4u\u00df. Ant. KapG z.T. nicht abz.",
- "root_type": "Expense"
- },
- {
- "name": "Nebenkosten des Geldverkehrs",
- "root_type": "Expense"
- },
- {
- "name": "Rechts- und Beratungskosten",
- "root_type": "Expense"
- },
- {
- "name": "Abschluss- und Pr\u00fcfungskosten",
- "root_type": "Expense"
- },
- {
- "name": "Buchf\u00fchrungskosten",
- "root_type": "Expense"
- },
- {
- "name": "Ausgleichsabgabe SchwerbehindertenG",
- "root_type": "Expense"
- },
- {
- "name": "Nicht abziehbare Vorsteuer 7%",
- "root_type": "Expense"
- },
- {
- "name": "Nicht abziehbare Vorsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Nicht abziehbare Vorsteuer 19%",
- "root_type": "Expense"
- },
- {
- "name": "B\u00fcrobedarf",
- "root_type": "Expense"
- },
- {
- "name": "Porto",
- "root_type": "Expense"
- }
- ],
- "name": "Sonstige Kosten"
- },
- {
- "children": [
- {
- "name": "Kalkulatorischer Lohn, unentgeltl. AN",
- "root_type": "Expense"
- },
- {
- "name": "Aufw. Altersversorg. Mituntern. \u00a715 EStG",
- "root_type": "Expense"
- },
- {
- "name": "Versorgungskassen",
- "root_type": "Expense"
- },
- {
- "name": "Aufwendungen f\u00fcr Altersversorgung",
- "root_type": "Expense"
- },
- {
- "name": "Freiwillige soziale Aufwendung. LSt-pfl.",
- "root_type": "Expense"
- },
- {
- "name": "Freiwillige soziale Aufwendung. LSt-frei",
- "root_type": "Expense"
- },
- {
- "name": "Pauschale Steuer f\u00fcr Zusch\u00fcsse",
- "root_type": "Expense"
- },
- {
- "name": "Aufwendungen f\u00fcr Unterst\u00fctzung",
- "root_type": "Expense"
- },
- {
- "name": "Pauschale Steuer f\u00fcr Versicherungen",
- "root_type": "Expense"
- },
- {
- "name": "Geh\u00e4lter",
- "root_type": "Expense"
- },
- {
- "name": "Gesch\u00e4ftsf\u00fchrergeh\u00e4lter",
- "root_type": "Expense"
- },
- {
- "name": "Tantiemen",
- "root_type": "Expense"
- },
- {
- "name": "Ehegattengehalt",
- "root_type": "Expense"
- },
- {
- "name": "Gesch\u00e4ftsf\u00fchrergeh\u00e4lter GmbH-Gesells.",
- "root_type": "Expense"
- },
- {
- "name": "Verg\u00fctg. angestellte Mituntern. \u00a715 EStG",
- "root_type": "Expense"
- },
- {
- "name": "L\u00f6hne und Geh\u00e4lter",
- "root_type": "Expense"
- },
- {
"name": "Bedienungsgelder",
- "root_type": "Expense"
- },
- {
- "name": "Kalkulatorischer Unternehmerlohn",
- "root_type": "Expense"
- },
- {
- "name": "Fahrtkostenerstatt. Whg./Arbeitsst\u00e4tte",
- "root_type": "Expense"
- },
- {
- "name": "Verm\u00f6genswirksame Leistungen",
- "root_type": "Expense"
- },
- {
- "name": "Sachzuwendungen und Dienstleistg. an AN",
- "root_type": "Expense"
- },
- {
- "name": "Krankengeldzusch\u00fcsse",
- "root_type": "Expense"
- },
- {
- "name": "Zusch\u00fcsse Agenturen f\u00fcr Arbeit",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Gesetzliche Sozialaufwendungen",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Ges. soz. Aufwendg. Mituntern. \u00a715 EStG",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Beitr\u00e4ge zur Berufsgenossenschaft",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Geh\u00e4lter",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gesch\u00e4ftsf\u00fchrergeh\u00e4lter",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Tantiemen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ehegattengehalt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gesch\u00e4ftsf\u00fchrergeh\u00e4lter GmbH-Gesells.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verg\u00fctg. angestellte Mituntern. \u00a715 EStG",
+ "report_type": "Profit and Loss"
},
{
"name": "L\u00f6hne",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "L\u00f6hne und Geh\u00e4lter",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kalkulatorischer Lohn, unentgeltl. AN",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kalkulatorischer Unternehmerlohn",
+ "report_type": "Profit and Loss"
},
{
"name": "Aushilfsl\u00f6hne",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Pausch. Abgaben f\u00fcr Zuwendungen an AN",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Pauschale Steuer f\u00fcr Aushilfen",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Fahrtkostenerstatt. Whg./Arbeitsst\u00e4tte",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verm\u00f6genswirksame Leistungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aufwendungen f\u00fcr Unterst\u00fctzung",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aufw. Altersversorg. Mituntern. \u00a715 EStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Pauschale Steuer f\u00fcr Versicherungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aufwendungen f\u00fcr Altersversorgung",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Versorgungskassen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sachzuwendungen und Dienstleistg. an AN",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Krankengeldzusch\u00fcsse",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zusch\u00fcsse Agenturen f\u00fcr Arbeit",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Freiwillige soziale Aufwendung. LSt-pfl.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Freiwillige soziale Aufwendung. LSt-frei",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Pauschale Steuer f\u00fcr Zusch\u00fcsse",
+ "report_type": "Profit and Loss"
}
],
"name": "Personalkosten"
@@ -1462,181 +3608,272 @@
{
"children": [
{
- "name": "Heizung",
- "root_type": "Expense"
+ "name": "Apl. Abschreibungen auf Sachanlagen",
+ "report_type": "Profit and Loss"
},
{
- "name": "Verg\u00fctung Mituntern. Miete WG \u00a7 15 EStG",
- "root_type": "Expense"
+ "name": "Au\u00dfergew\u00f6hnliche Abschreibung Geb\u00e4ude",
+ "report_type": "Profit and Loss"
},
{
- "name": "Leasing, unbewegliche Wirtschaftsg\u00fcter",
- "root_type": "Expense"
+ "name": "Au\u00dfergew\u00f6hnliche Abschreibung auf Kfz",
+ "report_type": "Profit and Loss"
},
{
- "name": "Miete, unbewegliche Wirtschaftsg\u00fcter",
- "root_type": "Expense"
+ "name": "Au\u00dfergew\u00f6hnliche Abschreibung so. WG",
+ "report_type": "Profit and Loss"
},
{
- "name": "Abgaben betrieblich genutzt. Grundbesitz",
- "root_type": "Expense"
+ "name": "Abschreib.Finanzanlagen/stl.So-Vorsch.",
+ "report_type": "Profit and Loss"
},
{
- "name": "Reinigung",
- "root_type": "Expense"
+ "name": "Abschr.Verl.Ant.Mituntern.sch.\u00a78 GewStG",
+ "report_type": "Profit and Loss"
},
{
- "name": "Sonstige Raumkosten",
- "root_type": "Expense"
+ "name": "Sofortabschreibung GWG",
+ "report_type": "Profit and Loss"
},
{
- "name": "Aufwendung. Arbeitszimmer, abz. Anteil",
- "root_type": "Expense"
+ "name": "K\u00fcrzung AHK f\u00fcr Kfz \u00a7 7g Abs. 2 n.F.",
+ "report_type": "Profit and Loss"
},
{
- "name": "Aufwendung. Arbeitszimmer n.abz. Anteil",
- "root_type": "Expense"
+ "name": "K\u00fcrzung AHK \u00a7 7g Abs. 2 EStG n.F.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonder-AfA Kfz \u00a7 7g/1,2 a.F., \u00a77g/5 n.F.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonder-AfA \u00a7 7g/1, 2 a.F., \u00a7 7g/5 n.F.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreib.Sachanlagen/stl. So-Vorschr.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Forderungsverluste",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibung Sammelposten GWG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibungen auf aktivierte GWG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Apl. Abschreibungen auf aktivierte GWG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Forderungsverluste EG-Lieferung 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Forderungsverluste 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Forderungsverluste 15% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Forderungsverlust EG-Lieferung 16% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Forderungsverluste 16% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Forder.verlust aus stfr. EG-Lieferungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Forderungsverluste EG-Lieferungen 7%",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Forderungsverluste 7% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Vorwegn.k\u00fcnft.Wertschwankg. b.Wertp.UV",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibungen Wertpapiere des UV",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibungen Wertpap. UV z.T. n.abz.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibungen Finanzanl. z.T. n.abz.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibungen auf Finanzanlagen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibungen Finanzanl. z.T. n.abz.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschr. Gesch\u00e4fts- oder Firmenwert",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kaufleasing",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Apl. Abschreibungen immaterielle VermG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibung immaterielle VermG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibung Ingangsetzung, Erweiterung",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibungen auf Geb\u00e4ude",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibungen auf Sachanlagen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibung Arbeitszimmer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibungen auf Kfz",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kalkulatorische Abschreibungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibungen auf Umlaufverm\u00f6gen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibungen auf UV, steuerr. bedingt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Vorwegnahme k\u00fcnftiger UV-Wertschwankg.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibungen auf Umlaufverm\u00f6gen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abschreibungen auf UV, steuerr. bedingt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Vorwegnahme k\u00fcnftiger UV-Wertschwankg.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Forderungsverluste EG-Lieferung 15% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Forderungsverluste",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Abschreibungen"
+ },
+ {
+ "children": [
+ {
+ "name": "Instandhaltung betrieblicher R\u00e4ume",
+ "report_type": "Profit and Loss"
},
{
"name": "Pacht, unbewegliche Wirtschaftsg\u00fcter",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Miet- und Pachtnebenkosten",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Verg\u00fctung Mituntern. Pacht WG \u00a7 15 EStG",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
- "name": "Raumkosten",
- "root_type": "Expense"
- },
- {
- "name": "Instandhaltung betrieblicher R\u00e4ume",
- "root_type": "Expense"
- },
- {
- "name": "Gas, Strom, Wasser",
- "root_type": "Expense"
- },
- {
- "name": "Kalkulatorische Miete und Pacht",
- "root_type": "Expense"
+ "name": "Heizung",
+ "report_type": "Profit and Loss"
},
{
"name": "Grundst\u00fccksaufwendungen, betrieblich",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Raumkosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Leasing, unbewegliche Wirtschaftsg\u00fcter",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Miete, unbewegliche Wirtschaftsg\u00fcter",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abgaben betrieblich genutzt. Grundbesitz",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gas, Strom, Wasser",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reinigung",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verg\u00fctung Mituntern. Miete WG \u00a7 15 EStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aufwendung. Arbeitszimmer, abz. Anteil",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aufwendung. Arbeitszimmer n.abz. Anteil",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige Raumkosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kalkulatorische Miete und Pacht",
+ "report_type": "Profit and Loss"
}
],
"name": "Raumkosten"
- },
- {
- "children": [
- {
- "name": "Sonstige Betriebssteuern",
- "root_type": "Expense"
- },
- {
- "name": "Verbrauchsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Steuernachzahlg. VJ sonstige Steuern",
- "root_type": "Expense"
- },
- {
- "name": "Erstattung VJ f\u00fcr sonstige Steuern",
- "root_type": "Expense"
- },
- {
- "name": "Aufl\u00f6sung R\u00fcckstellung s. Steuern",
- "root_type": "Expense"
- },
- {
- "name": "\u00d6kosteuer",
- "root_type": "Expense"
- },
- {
- "name": "Kfz-Steuern",
- "root_type": "Expense"
- },
- {
- "name": "Grundsteuer",
- "root_type": "Expense"
- }
- ],
- "name": "Betriebl. Steuern"
- },
- {
- "name": "Besondere Kosten"
- },
- {
- "children": [
- {
- "name": "Kfz-Reparaturen",
- "root_type": "Expense"
- },
- {
- "name": "Garagenmieten",
- "root_type": "Expense"
- },
- {
- "name": "Kfz-Kosten betriebl.Nutzung Kfz im PV",
- "root_type": "Expense"
- },
- {
- "name": "Fremdfahrzeugkosten",
- "root_type": "Expense"
- },
- {
- "name": "Laufende Kfz-Betriebskosten",
- "root_type": "Expense"
- },
- {
- "name": "Fahrzeugkosten",
- "root_type": "Expense"
- },
- {
- "name": "Kfz-Versicherungen",
- "root_type": "Expense"
- },
- {
- "name": "Sonstige Kfz-Kosten",
- "root_type": "Expense"
- },
- {
- "name": "Mietleasing Kfz",
- "root_type": "Expense"
- },
- {
- "name": "Mautgeb\u00fchren",
- "root_type": "Expense"
- }
- ],
- "name": "Kfz-Kosten (o. St.)"
- },
- {
- "children": [
- {
- "name": "Sonst. Reparaturen und Instandhaltungen",
- "root_type": "Expense"
- },
- {
- "name": "Reparatur/Instandh. Anlagen u. Maschinen",
- "root_type": "Expense"
- },
- {
- "name": "Reparatur/Instandh. Betriebs- u. Gesch.",
- "root_type": "Expense"
- },
- {
- "name": "Wartungskosten f\u00fcr Hard- und Software",
- "root_type": "Expense"
- }
- ],
- "name": "Reparatur/Instandh."
}
],
"name": "Gesamtkosten"
@@ -1646,160 +3883,160 @@
{
"children": [
{
- "name": "Unentgeltl. Erbringung Leist. ohne USt",
- "root_type": "Income"
+ "name": "Unentgeltl. Zuwend. Gegenst\u00e4nde 19% USt",
+ "report_type": "Profit and Loss"
},
{
- "name": "Unentgeltl. Erbringung Leist. 19% USt",
- "root_type": "Income"
+ "name": "Verwendung von Gegenst\u00e4nden 7% USt",
+ "report_type": "Profit and Loss"
},
{
- "name": "Verwendung von Gegenst.(Kfz) ohne USt",
- "root_type": "Income"
+ "name": "Verwendung von Gegenst\u00e4nden 7% USt",
+ "report_type": "Profit and Loss"
},
{
- "name": "Verwendung von Gegenst. (Tel) 19% USt",
- "root_type": "Income"
+ "name": "Unentgeltl. Erbringung Leist. 7% USt",
+ "report_type": "Profit and Loss"
},
{
- "name": "Verwendung von Gegenst. (Kfz) 19% USt",
- "root_type": "Income"
- },
- {
- "name": "Verwendung von Gegenst\u00e4nden 19% USt",
- "root_type": "Income"
- },
- {
- "name": "Verwendung von Gegenst\u00e4nden ohne USt",
- "root_type": "Income"
- },
- {
- "name": "Provision, sonstige Ertr\u00e4ge 19% USt",
- "root_type": "Income"
- },
- {
- "name": "Provision, sonst.Ertr\u00e4ge stfrei \u00a74Nr8ff",
- "root_type": "Income"
- },
- {
- "name": "Provision, sonst.Ertr\u00e4ge stfrei \u00a74 Nr.5",
- "root_type": "Income"
- },
- {
- "name": "Provision, sonstige Ertr\u00e4ge 7% USt",
- "root_type": "Income"
- },
- {
- "name": "Provision, sonstige Ertr\u00e4ge",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se 7% USt",
- "root_type": "Income"
- },
- {
- "name": "Sachbez\u00fcge 19% USt",
- "root_type": "Income"
- },
- {
- "name": "Sachbez\u00fcge 7% USt",
- "root_type": "Income"
- },
- {
- "name": "Sonst. Erl\u00f6se betr. u. regelm\u00e4\u00dfig stfr.",
- "root_type": "Income"
- },
- {
- "name": "Sonst. Erl\u00f6se betr. und regelm\u00e4\u00dfig 7%",
- "root_type": "Income"
- },
- {
- "name": "Verrechn. sonstige Sachbez\u00fcge ohne USt",
- "root_type": "Income"
- },
- {
- "name": "Verrechn. sonstige Sachbez\u00fcge 19% USt",
- "root_type": "Income"
- },
- {
- "name": "Verrechnete sonstige Sachbez\u00fcge",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge Bewertung Finanzmittelfonds",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge aus Kursdifferenzen",
- "root_type": "Income"
+ "name": "Unentgeltl. Erbringung Leist. 7% USt",
+ "report_type": "Profit and Loss"
},
{
"name": "Unentgeltl. Zuwend. Gegenst\u00e4nde ohne USt",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
- "name": "Unentgeltl. Zuwend. Gegenst\u00e4nde 19% USt",
- "root_type": "Income"
+ "name": "Unentgeltl. Erbringung Leist. ohne USt",
+ "report_type": "Profit and Loss"
},
{
- "name": "Verwendung von Gegenst\u00e4nden 7% USt",
- "root_type": "Income"
+ "name": "Unentgeltl. Erbringung Leist. 19% USt",
+ "report_type": "Profit and Loss"
},
{
- "name": "Verwendung von Gegenst\u00e4nden 7% USt",
- "root_type": "Income"
+ "name": "Verwendung von Gegenst.(Kfz) ohne USt",
+ "report_type": "Profit and Loss"
},
{
- "name": "Unentgeltl. Erbringung Leist. 7% USt",
- "root_type": "Income"
+ "name": "Verwendung von Gegenst. (Tel) 19% USt",
+ "report_type": "Profit and Loss"
},
{
- "name": "Unentgeltl. Erbringung Leist. 7% USt",
- "root_type": "Income"
+ "name": "Verwendung von Gegenst. (Kfz) 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verwendung von Gegenst\u00e4nden 19% USt",
+ "report_type": "Profit and Loss"
},
{
"name": "Verwendung von Gegenst.(Tel) ohne USt",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
- "name": "Erl\u00f6se Leergut",
- "root_type": "Income"
+ "name": "Verwendung von Gegenst\u00e4nden ohne USt",
+ "report_type": "Profit and Loss"
},
{
- "name": "Erl\u00f6se Abfallverwertung",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se Geldspielautomaten 19% USt",
- "root_type": "Income"
+ "name": "Sachbez\u00fcge 19% USt",
+ "report_type": "Profit and Loss"
},
{
"name": "Verrechnete sonstige Sachbez\u00fcge",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
- "name": "Sonst. Erl\u00f6se betr. u. regelm\u00e4\u00dfig",
- "root_type": "Income"
+ "name": "Sachbez\u00fcge 7% USt",
+ "report_type": "Profit and Loss"
},
{
- "name": "Sonst. Ertr\u00e4ge betriebl. und regelm.",
- "root_type": "Income"
+ "name": "Provision, sonstige Ertr\u00e4ge 19% USt",
+ "report_type": "Profit and Loss"
},
{
- "name": "Sonst. Erl\u00f6se betr. u. regelm\u00e4\u00dfig stfrei",
- "root_type": "Income"
+ "name": "Provision, sonst.Ertr\u00e4ge stfrei \u00a74Nr8ff",
+ "report_type": "Profit and Loss"
},
{
- "name": "Sonst. Erl\u00f6se betr. und regelm\u00e4\u00dfig 19%",
- "root_type": "Income"
+ "name": "Provision, sonst.Ertr\u00e4ge stfrei \u00a74 Nr.5",
+ "report_type": "Profit and Loss"
},
{
- "name": "Sonst. Erl\u00f6se betr. und regelm\u00e4\u00dfig 16%",
- "root_type": "Income"
+ "name": "Provision, sonstige Ertr\u00e4ge 7% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Provision, sonstige Ertr\u00e4ge",
+ "report_type": "Profit and Loss"
},
{
"name": "Gegenkto Aufteilung Erl\u00f6se Steuersatz",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se Leergut",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonst. Erl\u00f6se betr. u. regelm\u00e4\u00dfig stfr.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verrechn. sonstige Sachbez\u00fcge ohne USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se Abfallverwertung",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonst. Erl\u00f6se betr. und regelm\u00e4\u00dfig 7%",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonst. Erl\u00f6se betr. u. regelm\u00e4\u00dfig",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonst. Ertr\u00e4ge betriebl. und regelm.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonst. Erl\u00f6se betr. u. regelm\u00e4\u00dfig stfrei",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se Geldspielautomaten 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verrechn. sonstige Sachbez\u00fcge 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verrechnete sonstige Sachbez\u00fcge",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge Bewertung Finanzmittelfonds",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge aus Kursdifferenzen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se 7% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonst. Erl\u00f6se betr. und regelm\u00e4\u00dfig 19%",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonst. Erl\u00f6se betr. und regelm\u00e4\u00dfig 16%",
+ "report_type": "Profit and Loss"
}
],
"name": "So. betr. Erl\u00f6se"
@@ -1809,10 +4046,279 @@
{
"children": [
{
+ "name": "Bezugsnebenkosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhaltene Rabatte 16% Vorsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhaltene Rabatte 19% Vorsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nicht abziehbare Vorsteuer 19%",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Wareneingang 7% Vorsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Roh-, Hilfs- und Betriebsstoffe",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhaltene Boni 19% Vorsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Fremdleistungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Leistungen ausl. UN 7% Vorsteuer, 7% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "EG-Erw. Nfz o.UStID 19% Vorsteuer/USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Bauleistungen \u00a7 13b 7% Vorsteuer, 7% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nachl\u00e4sse EG-Erwerb 7% Vorsteuer/USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nachl\u00e4sse EG-Erwerb 19% Vorsteuer/USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nachl\u00e4sse EG-Erwerb 16% Vorsteuer/USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nachl\u00e4sse EG-Erwerb 15% Vorsteuer/USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nachl\u00e4sse 19% Vorsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nachl\u00e4sse 16% Vorsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nachl\u00e4sse 15% Vorsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nicht abziehbare Vorsteuer 7%",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "EG-Erwerb ohne Vorsteuer und 7% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Bauleistungen \u00a7 13b 19% Vorst., 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "EG-Erwerb ohne Vorsteuer und 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Leistungen ausl. UN 19% Vorst., 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Wareneingang 10,7% Vorsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhaltene Skonti 19% Vorsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhaltene Skonti 16% Vorsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhaltene Skonti 7% Vorsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhaltene Skonti",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nicht abziehbare Vorsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Leistungen ausl. UN ohne Vorst., 7% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Bauleistungen \u00a7 13b ohne Vorst., 7% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "EG-Erwerb 7% Vorsteuer und 7% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Z\u00f6lle und Einfuhrabgaben",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "EG-Erwerb 19% Vorsteuer und 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Steuerfreie Einfuhren",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Wareneingang, im anderen EG-Land stb.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erwerb 1. Abnehmer im Dreiecksgesch\u00e4ft",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Wareneingang, im Drittland steuerbar",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Steuerfreier EG-Erwerb",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Bestandsver\u00e4nd.RHB-Stoffe/bezogene Ware",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nachl\u00e4sse",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Bauleistungen \u00a7 13b ohne Vorst., 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Leistungen ausl. UN ohne Vorst., 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Waren aus USt-Lager 7% Vorsteuer, 7% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Waren aus USt-Lager 19% Vorst., 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Energiestoffe",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erh. Skonti Leistg. \u00a7 13b o.Vorst/m.USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Wareneingang 19% Vorsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erh. Skonti Leistg. \u00a7 13b 19% Vorst/USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhaltene Skonti Leistungen \u00a713b UStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erh. Skonti Leistg. \u00a7 13b o.Vorst/16%USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erh. Skonti Leistg. \u00a7 13b o.Vorst/19%USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nachl\u00e4sse 7% Vorsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhaltene Boni",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhaltene Boni 16% Vorsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Wareneingang 5,5% Vorsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erh. Skonti Leistg. \u00a7 13b 16% Vorst/USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhaltene Rabatte",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Wareneingang",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Leergut",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhalt. Skonti EG-Erwerb 7% Vorst/USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhaltene Skonti EG-Erwerb",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhalt. Skonti EG-Erwerb 19% Vorst/USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhalt. Skonti EG-Erwerb 16% Vorst/USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhaltene Boni 7% Vorsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erhaltene Rabatte 7% Vorsteuer",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Mat./Wareneinkauf"
+ },
+ {
+ "children": [
+ {
"children": [
{
"name": "Andere aktivierte Eigenleistungen",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Akt.Eigenleistungen"
@@ -1820,580 +4326,311 @@
{
"children": [
{
- "name": "Gew\u00e4hrte Rabatte 7% USt",
- "root_type": "Income"
+ "name": "Bestandsver\u00e4nderung unfertige Leistung",
+ "report_type": "Profit and Loss"
},
{
- "name": "Stfr. Ums\u00e4tze aus V. \u00a7 4 Nr. 12 UStG",
- "root_type": "Income"
+ "name": "Bestandsver\u00e4nderung Bauauftr\u00e4ge",
+ "report_type": "Profit and Loss"
},
{
- "name": "Provisionsums\u00e4tze 7% USt",
- "root_type": "Income"
+ "name": "Bestandsver\u00e4nderung Auftr\u00e4ge in Arbeit",
+ "report_type": "Profit and Loss"
},
{
- "name": "Entnahme von Gegenst\u00e4nden ohne USt",
- "root_type": "Income"
+ "name": "Bestandsver\u00e4nd.unfertige Erzeugnisse",
+ "report_type": "Profit and Loss"
},
{
- "name": "Gew\u00e4hrte Skonti EG-Lieferung 7% USt",
- "root_type": "Income"
- },
- {
- "name": "Gew\u00e4hrte Skonti stpfl. EG-Lieferung",
- "root_type": "Income"
- },
- {
- "name": "Gew\u00e4hrte Skonti stfr. EG-Lieferung",
- "root_type": "Income"
- },
- {
- "name": "Gew\u00e4hrte Skonti Leistungen \u00a713b UStG",
- "root_type": "Income"
- },
- {
- "name": "Gew\u00e4hrte Boni",
- "root_type": "Income"
- },
- {
- "name": "Gew\u00e4hrte Boni 16% USt",
- "root_type": "Income"
- },
- {
- "name": "Gew\u00e4hrte Boni 19% USt",
- "root_type": "Income"
- },
- {
- "name": "Unentgeltl. Zuwend. von Waren ohne USt",
- "root_type": "Income"
- },
- {
- "name": "Unentgeltl. Zuwend. von Waren 19% USt",
- "root_type": "Income"
- },
- {
- "name": "Unentgeltl. Zuwend. von Waren 7% USt",
- "root_type": "Income"
- },
- {
- "name": "Unentgeltl. Zuwend. von Waren 7% USt",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerungen 19% USt",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerungen steuerfrei \u00a74 Nr. 1a",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerungen",
- "root_type": "Income"
- },
- {
- "name": "Provisionsums\u00e4tze 16% USt",
- "root_type": "Income"
- },
- {
- "name": "Provisionsums\u00e4tze 19% USt",
- "root_type": "Income"
- },
- {
- "name": "Provisionsums\u00e4tze, steuerfrei \u00a74 Nr.8ff",
- "root_type": "Income"
- },
- {
- "name": "Provisionsums\u00e4tze, steuerfrei \u00a7 4 Nr.5",
- "root_type": "Income"
- },
- {
- "name": "Provisionsums\u00e4tze",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerungen 16% USt",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerung EG-Lieferung 7% USt",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerung EG-Lieferung steuerfrei",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6sschm\u00e4l.i.and. EG-Land stpfl. Lief.",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerung EG-Lieferung 19% USt",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerung EG-Lieferung 16% USt",
- "root_type": "Income"
- },
- {
- "name": "Im anderen EG-Land stpfl. Lieferungen",
- "root_type": "Income"
- },
- {
- "name": "Entnahme Unternehmer (Waren) 7% USt",
- "root_type": "Income"
- },
- {
- "name": "Steuerfreie Ums\u00e4tze ohne Vorsteuerabzug",
- "root_type": "Income"
- },
- {
- "name": "Steuerfreie EG-Lieferungen \u00a74, 1b UStG",
- "root_type": "Income"
- },
- {
- "name": "Steuerfreie Ums\u00e4tze \u00a7 4 Nr. 1a UStG",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se 16% USt",
- "root_type": "Income"
- },
- {
- "name": "Unentgeltliche Wertabgaben",
- "root_type": "Income"
- },
- {
- "name": "Steuerfreie Ums\u00e4tze Offshore usw.",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se 19% USt",
- "root_type": "Income"
- },
- {
- "name": "Gew\u00e4hrte Rabatte 19% USt",
- "root_type": "Income"
- },
- {
- "name": "Gew\u00e4hrte Rabatte 16% USt",
- "root_type": "Income"
- },
- {
- "name": "Gew\u00e4hrte Skonti EG-Lieferung 16% USt",
- "root_type": "Income"
- },
- {
- "name": "Gew\u00e4hrte Skonti EG-Lieferung 19% USt",
- "root_type": "Income"
- },
- {
- "name": "Entnahme Unternehmer (Waren) ohne USt",
- "root_type": "Income"
- },
- {
- "name": "Entnahme Unternehmer (Waren) 19% USt",
- "root_type": "Income"
- },
- {
- "name": "Entnahme Unternehmer (Waren) 7% USt",
- "root_type": "Income"
- },
- {
- "name": "Gew\u00e4hrte Boni 7% USt",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se",
- "root_type": "Income"
- },
- {
- "name": "Gew\u00e4hrte Rabatte",
- "root_type": "Income"
- },
- {
- "name": "Umsatzsteuer-Verg\u00fctungen",
- "root_type": "Income"
- },
- {
- "name": "Nicht steuerbare Ums\u00e4tze",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6sschm\u00e4lerungen 7% USt",
- "root_type": "Income"
- },
- {
- "name": "Gew\u00e4hrte Skonti 19% USt",
- "root_type": "Income"
- },
- {
- "name": "Gew\u00e4hrte Skonti 16% USt",
- "root_type": "Income"
- },
- {
- "name": "Gew\u00e4hrte Skonti",
- "root_type": "Income"
- },
- {
- "name": "Gew\u00e4hrte Skonti 7% USt",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se gem\u00e4\u00df \u00a7 24 UStG",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se Kleinunternehmer \u00a7 19 UStG",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se EG-Lieferungen 19% USt",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se EG-Lieferungen 7% USt",
- "root_type": "Income"
- },
- {
- "name": "Nicht steuerbare Ums\u00e4tze Drittland",
- "root_type": "Income"
- },
- {
- "name": "Nicht steuerbare Ums\u00e4tze EG-Land",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se EG-Lieferungen 16% USt",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se aus Leistungen nach \u00a7 13b UStG",
- "root_type": "Income"
- },
- {
- "name": "Steuerfr. EG-Lief.v.Neufahrzg.ohne UStID",
- "root_type": "Income"
- },
- {
- "name": "Innergemeinschaftl. Dreiecksgesch\u00e4ft",
- "root_type": "Income"
- },
- {
- "name": "Sonstige steuerfr. Ums\u00e4tze Inland",
- "root_type": "Income"
- },
- {
- "name": "Steuerfreie Ums\u00e4tze \u00a7 4 Nr. 2-7 UStG",
- "root_type": "Income"
- },
- {
- "name": "Steuerfreie Ums\u00e4tze \u00a74 Nr. 8 ff UStG",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se 19% USt",
- "root_type": "Income"
+ "name": "Bestandsver\u00e4nderung fertige Erzeugnisse",
+ "report_type": "Profit and Loss"
}
],
- "name": "Umsatzerl\u00f6se"
+ "name": "Best.Verdg. FE/UE"
},
{
"children": [
{
- "name": "Bestandsver\u00e4nd.unfertige Erzeugnisse",
- "root_type": "Income"
+ "name": "Gew\u00e4hrte Skonti EG-Lieferung 16% USt",
+ "report_type": "Profit and Loss"
},
{
- "name": "Bestandsver\u00e4nderung fertige Erzeugnisse",
- "root_type": "Income"
+ "name": "Gew\u00e4hrte Rabatte 7% USt",
+ "report_type": "Profit and Loss"
},
{
- "name": "Bestandsver\u00e4nderung unfertige Leistung",
- "root_type": "Income"
+ "name": "Im anderen EG-Land stpfl. Lieferungen",
+ "report_type": "Profit and Loss"
},
{
- "name": "Bestandsver\u00e4nderung Bauauftr\u00e4ge",
- "root_type": "Income"
+ "name": "Steuerfr. EG-Lief.v.Neufahrzg.ohne UStID",
+ "report_type": "Profit and Loss"
},
{
- "name": "Bestandsver\u00e4nderung Auftr\u00e4ge in Arbeit",
- "root_type": "Income"
+ "name": "Innergemeinschaftl. Dreiecksgesch\u00e4ft",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Entnahme Unternehmer (Waren) ohne USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Entnahme Unternehmer (Waren) 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Entnahme Unternehmer (Waren) 7% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Entnahme Unternehmer (Waren) 7% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Steuerfreie EG-Lieferungen \u00a74, 1b UStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Steuerfreie Ums\u00e4tze \u00a7 4 Nr. 1a UStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se 16% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Provisionsums\u00e4tze, steuerfrei \u00a74 Nr.8ff",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Entnahme von Gegenst\u00e4nden ohne USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Unentgeltliche Wertabgaben",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sonstige steuerfr. Ums\u00e4tze Inland",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gew\u00e4hrte Boni 7% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Steuerfreie Ums\u00e4tze \u00a7 4 Nr. 2-7 UStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gew\u00e4hrte Skonti EG-Lieferung 7% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gew\u00e4hrte Skonti stpfl. EG-Lieferung",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gew\u00e4hrte Skonti stfr. EG-Lieferung",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gew\u00e4hrte Skonti Leistungen \u00a713b UStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gew\u00e4hrte Skonti EG-Lieferung 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Stfr. Ums\u00e4tze aus V. \u00a7 4 Nr. 12 UStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Steuerfreie Ums\u00e4tze \u00a74 Nr. 8 ff UStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Umsatzsteuer-Verg\u00fctungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nicht steuerbare Ums\u00e4tze",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gew\u00e4hrte Rabatte",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gew\u00e4hrte Boni",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gew\u00e4hrte Boni 16% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gew\u00e4hrte Boni 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Unentgeltl. Zuwend. von Waren ohne USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Unentgeltl. Zuwend. von Waren 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Unentgeltl. Zuwend. von Waren 7% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6sschm\u00e4lerungen 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6sschm\u00e4lerungen 7% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6sschm\u00e4lerungen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6sschm\u00e4lerungen steuerfrei \u00a74 Nr. 1a",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Steuerfreie Ums\u00e4tze Offshore usw.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gew\u00e4hrte Skonti 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gew\u00e4hrte Skonti 16% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gew\u00e4hrte Skonti",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gew\u00e4hrte Skonti 7% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Unentgeltl. Zuwend. von Waren 7% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se gem\u00e4\u00df \u00a7 24 UStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se Kleinunternehmer \u00a7 19 UStG",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Provisionsums\u00e4tze 16% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Provisionsums\u00e4tze 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Provisionsums\u00e4tze 7% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Provisionsums\u00e4tze, steuerfrei \u00a7 4 Nr.5",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Provisionsums\u00e4tze",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6sschm\u00e4lerungen 16% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6sschm\u00e4lerung EG-Lieferung 7% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6sschm\u00e4lerung EG-Lieferung steuerfrei",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6sschm\u00e4l.i.and. EG-Land stpfl. Lief.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6sschm\u00e4lerung EG-Lieferung 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6sschm\u00e4lerung EG-Lieferung 16% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se EG-Lieferungen 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se EG-Lieferungen 7% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Steuerfreie Ums\u00e4tze ohne Vorsteuerabzug",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gew\u00e4hrte Rabatte 19% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gew\u00e4hrte Rabatte 16% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nicht steuerbare Ums\u00e4tze Drittland",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nicht steuerbare Ums\u00e4tze EG-Land",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se EG-Lieferungen 16% USt",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Erl\u00f6se aus Leistungen nach \u00a7 13b UStG",
+ "report_type": "Profit and Loss"
}
],
- "name": "Best.Verdg. FE/UE"
+ "name": "Umsatzerl\u00f6se"
}
],
"name": "Gesamtleistung"
- },
- {
- "children": [
- {
- "name": "Bezugsnebenkosten",
- "root_type": "Expense"
- },
- {
- "name": "Nachl\u00e4sse EG-Erwerb 7% Vorsteuer/USt",
- "root_type": "Expense"
- },
- {
- "name": "Nachl\u00e4sse EG-Erwerb 19% Vorsteuer/USt",
- "root_type": "Expense"
- },
- {
- "name": "Nachl\u00e4sse EG-Erwerb 16% Vorsteuer/USt",
- "root_type": "Expense"
- },
- {
- "name": "Nachl\u00e4sse 19% Vorsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Nachl\u00e4sse 16% Vorsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Nachl\u00e4sse 15% Vorsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Erwerb 1. Abnehmer im Dreiecksgesch\u00e4ft",
- "root_type": "Expense"
- },
- {
- "name": "Steuerfreier EG-Erwerb",
- "root_type": "Expense"
- },
- {
- "name": "EG-Erwerb ohne Vorsteuer und 7% USt",
- "root_type": "Expense"
- },
- {
- "name": "Nachl\u00e4sse",
- "root_type": "Expense"
- },
- {
- "name": "Erhaltene Boni",
- "root_type": "Expense"
- },
- {
- "name": "Erhaltene Boni 19% Vorsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Erhaltene Boni 16% Vorsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Erhalt. Skonti EG-Erwerb 7% Vorst/USt",
- "root_type": "Expense"
- },
- {
- "name": "Erhaltene Skonti EG-Erwerb",
- "root_type": "Expense"
- },
- {
- "name": "Erhalt. Skonti EG-Erwerb 19% Vorst/USt",
- "root_type": "Expense"
- },
- {
- "name": "Erhalt. Skonti EG-Erwerb 16% Vorst/USt",
- "root_type": "Expense"
- },
- {
- "name": "Bestandsver\u00e4nd.RHB-Stoffe/bezogene Ware",
- "root_type": "Expense"
- },
- {
- "name": "Fremdleistungen",
- "root_type": "Expense"
- },
- {
- "name": "Nicht abziehbare Vorsteuer 19%",
- "root_type": "Expense"
- },
- {
- "name": "Bauleistungen \u00a7 13b 19% Vorst., 19% USt",
- "root_type": "Expense"
- },
- {
- "name": "EG-Erwerb ohne Vorsteuer und 19% USt",
- "root_type": "Expense"
- },
- {
- "name": "Leistungen ausl. UN 19% Vorst., 19% USt",
- "root_type": "Expense"
- },
- {
- "name": "Nicht abziehbare Vorsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Bauleistungen \u00a7 13b ohne Vorst., 19% USt",
- "root_type": "Expense"
- },
- {
- "name": "Leistungen ausl. UN ohne Vorst., 19% USt",
- "root_type": "Expense"
- },
- {
- "name": "Wareneingang 19% Vorsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Wareneingang",
- "root_type": "Expense"
- },
- {
- "name": "Leergut",
- "root_type": "Expense"
- },
- {
- "name": "Erhaltene Rabatte 16% Vorsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Erhaltene Rabatte 19% Vorsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Roh-, Hilfs- und Betriebsstoffe",
- "root_type": "Expense"
- },
- {
- "name": "Z\u00f6lle und Einfuhrabgaben",
- "root_type": "Expense"
- },
- {
- "name": "Wareneingang 10,7% Vorsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Nachl\u00e4sse EG-Erwerb 15% Vorsteuer/USt",
- "root_type": "Expense"
- },
- {
- "name": "Erhaltene Skonti 19% Vorsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Erhaltene Skonti 16% Vorsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Erhaltene Skonti 7% Vorsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Erhaltene Skonti",
- "root_type": "Expense"
- },
- {
- "name": "Waren aus USt-Lager 19% Vorst., 19% USt",
- "root_type": "Expense"
- },
- {
- "name": "Wareneingang 5,5% Vorsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Erhaltene Rabatte",
- "root_type": "Expense"
- },
- {
- "name": "Wareneingang, im anderen EG-Land stb.",
- "root_type": "Expense"
- },
- {
- "name": "Erhaltene Boni 7% Vorsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Wareneingang, im Drittland steuerbar",
- "root_type": "Expense"
- },
- {
- "name": "Steuerfreie Einfuhren",
- "root_type": "Expense"
- },
- {
- "name": "Wareneingang 7% Vorsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Leistungen ausl. UN 7% Vorsteuer, 7% USt",
- "root_type": "Expense"
- },
- {
- "name": "EG-Erw. Nfz o.UStID 19% Vorsteuer/USt",
- "root_type": "Expense"
- },
- {
- "name": "Bauleistungen \u00a7 13b 7% Vorsteuer, 7% USt",
- "root_type": "Expense"
- },
- {
- "name": "Waren aus USt-Lager 7% Vorsteuer, 7% USt",
- "root_type": "Expense"
- },
- {
- "name": "Nicht abziehbare Vorsteuer 7%",
- "root_type": "Expense"
- },
- {
- "name": "Leistungen ausl. UN ohne Vorst., 7% USt",
- "root_type": "Expense"
- },
- {
- "name": "Bauleistungen \u00a7 13b ohne Vorst., 7% USt",
- "root_type": "Expense"
- },
- {
- "name": "EG-Erwerb 7% Vorsteuer und 7% USt",
- "root_type": "Expense"
- },
- {
- "name": "EG-Erwerb 19% Vorsteuer und 19% USt",
- "root_type": "Expense"
- },
- {
- "name": "Energiestoffe",
- "root_type": "Expense"
- },
- {
- "name": "Erh. Skonti Leistg. \u00a7 13b o.Vorst/m.USt",
- "root_type": "Expense"
- },
- {
- "name": "Erh. Skonti Leistg. \u00a7 13b 16% Vorst/USt",
- "root_type": "Expense"
- },
- {
- "name": "Erh. Skonti Leistg. \u00a7 13b 19% Vorst/USt",
- "root_type": "Expense"
- },
- {
- "name": "Erhaltene Skonti Leistungen \u00a713b UStG",
- "root_type": "Expense"
- },
- {
- "name": "Erh. Skonti Leistg. \u00a7 13b o.Vorst/16%USt",
- "root_type": "Expense"
- },
- {
- "name": "Erh. Skonti Leistg. \u00a7 13b o.Vorst/19%USt",
- "root_type": "Expense"
- },
- {
- "name": "Nachl\u00e4sse 7% Vorsteuer",
- "root_type": "Expense"
- },
- {
- "name": "Erhaltene Rabatte 7% Vorsteuer",
- "root_type": "Expense"
- }
- ],
- "name": "Mat./Wareneinkauf"
}
],
"name": "Rohertrag"
@@ -2406,6 +4643,103 @@
}
],
"name": "Ergebnis vor Steuern"
+ },
+ {
+ "children": [
+ {
+ "name": "Solidarit\u00e4tszuschlag",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Solidarit\u00e4tszuschlag f\u00fcr Vorjahre",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "K\u00f6rperschaftsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "K\u00f6rperschaftsteuer f\u00fcr Vorjahre",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "K\u00f6rperschaftsteuererstattung Vorjahre",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "K\u00f6rperschaftsteuererstattung VJ \u00a7 37",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "K\u00f6rperschaftsteuer-Erh\u00f6hung \u00a7 38 Abs. 5",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Anzurechn. ausl\u00e4ndische Quellensteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Solidarit\u00e4tszuschl. auf Zinsabschlagst.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kapitalertragsteuer 25%",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kapitalertragsteuer 20%",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Solidarit\u00e4tszuschl.-Erstattung Vorjahre",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Zinsabschlagsteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gewerbesteuer",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sol.z. auf Kapitalertragsteuer 25%",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sol. auf Kapitalertragsteuer 20%",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "GewSt-Nachzahlung Vorjahre",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "GewSt-Nachzahlung/-Erstattung VJ \u00a74/5b",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "GewSt-Erstattung Vorjahre",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aufl\u00f6sung GewSt-R\u00fcckstellg. \u00a7 4/5b",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aufl\u00f6sung Gewerbesteuerr\u00fcckstellung",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ertr\u00e4ge Zuf\u00fchrg/Aufl\u00f6sg latente Steuern",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aufw. Zuf\u00fchrg/Aufl\u00f6sung latente Steuern",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Steuern Eink.u.Ertr"
}
],
"name": "Gewinn u. Verlust"
@@ -2415,6 +4749,9 @@
{
"children": [
{
+ "name": "Haftung aus der Bestellung von Sicherheiten f\u00fcr fremde Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen"
+ },
+ {
"name": "Gegenkonto zu 9271 - 9279 (Soll-Buchung)"
},
{
@@ -2436,13 +4773,10 @@
"name": "Verbindlichkeiten aus Gew\u00e4hrleistungsvertr\u00e4gen gegen\u00fcber verbundenen Unternehmen"
},
{
- "name": "Haftung aus der Bestellung von Sicherheiten f\u00fcr fremde Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen"
+ "name": "Haftung aus der Bestellung von Sicherheiten f\u00fcr fremde Verbindlichkeiten"
},
{
"name": "Verpflichtungen aus Treuhandverm\u00f6gen"
- },
- {
- "name": "Haftung aus der Bestellung von Sicherheiten f\u00fcr fremde Verbindlichkeiten"
}
],
"name": "Statistische Konten f\u00fcr in der Bilanz auszuweisende Haftungsverh\u00e4ltnisse"
@@ -2470,9 +4804,20 @@
{
"children": [
{
- "name": "Kurzfristige R\u00fcckstellungen"
+ "name": "Eigenkapitalersetzende Gesellschafterdarlehen "
},
{
+ "name": "Ungesicherte Gesellschafterdarlehen mit Restlaufzeit gr\u00f6\u00dfer 5 Jahre"
+ },
+ {
+ "name": "Gegenkonto zu 9250 und 9255"
+ }
+ ],
+ "name": "Eigenkapitalersetzende Gesellschafterdarlehen "
+ },
+ {
+ "children": [
+ {
"name": "Gegenkonto zu Konto 9260 - 9268"
},
{
@@ -2480,6 +4825,9 @@
},
{
"name": "Langfristige R\u00fcckstellungen- au\u00dfer Pensionen"
+ },
+ {
+ "name": "Kurzfristige R\u00fcckstellungen"
}
],
"name": "Aufgliederung der R\u00fcckstellungen"
@@ -2511,19 +4859,57 @@
{
"children": [
{
- "name": "Gegenkonto f\u00fcr statistische Mengeneinheiten Konten 9101-9107 und Konten 9116-9118"
+ "name": "Investitionsverbindlichkeiten aus K\u00e4ufen von immateriellen Verm\u00f6gensgegenst\u00e4nden bei Leistungsverbindlichkeiten"
+ },
+ {
+ "name": "Investitionsverbindlichkeiten aus K\u00e4ufen von Finanzanlagen bei Leistungsverbindlichkeiten"
+ },
+ {
+ "name": "Forderungen aus Sachanlagenverk\u00e4ufen bei sonstigen Verm\u00f6gensgegenst\u00e4nden"
+ },
+ {
+ "name": "Gegenkonto zu Konto 9240-43"
+ },
+ {
+ "name": "Forderungen aus Verk\u00e4ufen von Finanzanlagen bei sonstigen Verm\u00f6gensgegenst\u00e4nden"
+ },
+ {
+ "name": "Forderungen aus Verk\u00e4ufen immaterielle Verm\u00f6gensgegenst\u00e4nde bei sonstigen Verm\u00f6gensgegenst\u00e4nden"
+ },
+ {
+ "name": "Gegenkonto zu Konto 9245-47"
+ },
+ {
+ "name": "Baukostenzusch\u00fcsse"
+ },
+ {
+ "name": "Investitionszulagen "
+ },
+ {
+ "name": "Investitionsverbindlichkeiten aus Sachanlagenk\u00e4ufen bei Leistungsverbindlichkeiten"
+ },
+ {
+ "name": "Investitionsverbindlichkeiten bei den Leistungsverbindlichkeiten"
+ },
+ {
+ "name": "Investitionszusch\u00fcsse "
+ },
+ {
+ "name": "Gegenkonto zu Konten 9230- 9238"
+ }
+ ],
+ "name": "Passive Rechnungsabgrenzung"
+ },
+ {
+ "children": [
+ {
+ "name": "Anzahl der Barkunden"
},
{
"name": "Gegenkonto zu Konten 9120- 9135-9140"
},
{
- "name": "Auftragseingang im Gesch\u00e4ftsjahr"
- },
- {
- "name": "Anzahl Kreditkunden monatlich"
- },
- {
- "name": "Anzahl Kreditkunden aufgelaufen"
+ "name": "Gegenkonto f\u00fcr statistische Mengeneinheiten Konten 9101-9107 und Konten 9116-9118"
},
{
"name": "Auftragsbestand"
@@ -2535,6 +4921,9 @@
"name": "Anzahl Rechnungen"
},
{
+ "name": "Auftragseingang im Gesch\u00e4ftsjahr"
+ },
+ {
"name": "Gesch\u00e4ftsraum m2"
},
{
@@ -2547,13 +4936,16 @@
"name": "Verkaufskr\u00e4fte"
},
{
- "name": "Anzahl der Barkunden"
- },
- {
"name": "Besch\u00e4ftigte Personen"
},
{
"name": "Verkaufstage"
+ },
+ {
+ "name": "Anzahl Kreditkunden monatlich"
+ },
+ {
+ "name": "Anzahl Kreditkunden aufgelaufen"
}
],
"name": "Statistische Konten f\u00fcr Betriebswirtschaftliche Auswertungen (BWA)"
@@ -2561,22 +4953,44 @@
{
"children": [
{
- "name": "Produktive L\u00f6hne"
+ "name": "Offene Posten aus 1994"
},
{
- "name": "Gegenkonto zu 9210"
+ "name": "Offene Posten aus 1995"
},
{
- "name": "Gegenkonto zu 9200"
+ "name": "Offene Posten aus 1996"
},
{
- "name": "Besch\u00e4ftigte Personen"
- }
- ],
- "name": "Statistische Konten f\u00fcr den Kennziffernteil der Bilanz"
- },
- {
- "children": [
+ "name": "Offene Posten aus 1997"
+ },
+ {
+ "name": "Summenvortragskonto"
+ },
+ {
+ "name": "Offene Posten aus 1991"
+ },
+ {
+ "name": "Offene Posten aus 1992"
+ },
+ {
+ "name": "Offene Posten aus 1993"
+ },
+ {
+ "name": "Offene Posten aus 1998"
+ },
+ {
+ "name": "Saldenvortr\u00e4ge Kreditoren"
+ },
+ {
+ "name": "Saldenvortr\u00e4ge Debitoren"
+ },
+ {
+ "name": "Saldenvortr\u00e4ge"
+ },
+ {
+ "name": "Saldenvortr\u00e4ge- Sachkonten"
+ },
{
"name": "Offene Posten aus 2008"
},
@@ -2602,49 +5016,10 @@
"name": "Offene Posten aus 2003"
},
{
- "name": "Offene Posten aus 2001"
- },
- {
- "name": "Offene Posten aus 1994"
- },
- {
- "name": "Offene Posten aus 1995"
- },
- {
- "name": "Offene Posten aus 1996"
- },
- {
- "name": "Summenvortragskonto"
- },
- {
- "name": "Offene Posten aus 1991"
- },
- {
- "name": "Offene Posten aus 1992"
- },
- {
- "name": "Offene Posten aus 1993"
- },
- {
- "name": "Offene Posten aus 1998"
- },
- {
"name": "Offene Posten aus 2000"
},
{
- "name": "Offene Posten aus 1997"
- },
- {
- "name": "Saldenvortr\u00e4ge Kreditoren"
- },
- {
- "name": "Saldenvortr\u00e4ge Debitoren"
- },
- {
- "name": "Saldenvortr\u00e4ge"
- },
- {
- "name": "Saldenvortr\u00e4ge- Sachkonten"
+ "name": "Offene Posten aus 2001"
},
{
"name": "Offene Posten aus 1999"
@@ -2680,25 +5055,25 @@
{
"children": [
{
- "name": "Vorsteuer in den Verbindlichkeiten zum allgemeinen Umsatzsteuersatz (E\u00fcR)"
+ "name": "Gegenkonto 9896-9897 f\u00fcr die Aufteilung der Vorsteuer (E\u00fcR)"
},
{
- "name": "Gegenkonto 9896-9897 f\u00fcr die Aufteilung der Vorsteuer (E\u00fcR)"
+ "name": "Umsatzsteuer in den Forderungen zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)"
},
{
"name": "Gegenkonto 9893-9894 f\u00fcr die Aufteilung der Umsatzsteuersatz (E\u00fcR)"
},
{
- "name": "Umsatzsteuer in den Forderungen zum allgemeinen Umsatzsteuersatz (E\u00fcR)"
- },
- {
- "name": "Umsatzsteuer in den Forderungen zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)"
+ "name": "Vorsteuer in den Verbindlichkeiten zum allgemeinen Umsatzsteuersatz (E\u00fcR)"
},
{
"name": "Vorsteuer in den Verbindlichkeiten zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)"
},
{
"name": "SO Commitment"
+ },
+ {
+ "name": "Umsatzsteuer in den Forderungen zum allgemeinen Umsatzsteuersatz (E\u00fcR)"
}
],
"name": "Vorsteuer-/Umsatzsteuerkonten zur Korrektur der Forderungen/ Verbindlichkeiten (E\u00fcR)"
@@ -2709,10 +5084,10 @@
"name": "Minderung der Entnahmen \u00a74 (4a) EStG (Haben)"
},
{
- "name": "Gegenkonto zur Minderung der Entnahmen \u00a74 (4a) EStG"
+ "name": "Gegenkonto zur Erh\u00f6hung der Entnahmen \u00a74 (4a) EStG (Haben)"
},
{
- "name": "Gegenkonto zur Erh\u00f6hung der Entnahmen \u00a74 (4a) EStG (Haben)"
+ "name": "Gegenkonto zur Minderung der Entnahmen \u00a74 (4a) EStG"
},
{
"name": "Erh\u00f6hung der Entnahmen \u00a74 (4a) EStG"
@@ -2756,10 +5131,10 @@
{
"children": [
{
- "name": "Verrechnungskonto f\u00fcr nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen Kommanditisten"
+ "name": "Verrechnungskonto f\u00fcr nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen pers\u00f6nlich haftender Gesellschafter"
},
{
- "name": "Verrechnungskonto f\u00fcr nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen pers\u00f6nlich haftender Gesellschafter"
+ "name": "Verrechnungskonto f\u00fcr nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen Kommanditisten"
}
],
"name": "Verrechnungskonto f\u00fcr nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen"
@@ -2767,10 +5142,10 @@
{
"children": [
{
- "name": "Einzahlungsverpflichtungen pers\u00f6nlich haftender Gesellschafter"
+ "name": "Einzahlungsverpflichtungen Kommanditisten"
},
{
- "name": "Einzahlungsverpflichtungen Kommanditisten"
+ "name": "Einzahlungsverpflichtungen pers\u00f6nlich haftender Gesellschafter"
}
],
"name": "Einzahlungsverpflichtungen im Bereich der Forderungen"
@@ -2789,10 +5164,10 @@
{
"children": [
{
- "name": "Gesellschafter-Darlehen"
+ "name": "Verrechnungskonto f\u00fcr Einzahlungsverpflichtungen"
},
{
- "name": "Verrechnungskonto f\u00fcr Einzahlungsverpflichtungen"
+ "name": "Gesellschafter-Darlehen"
},
{
"name": "Verlust-/ Vortragskonto"
@@ -2817,31 +5192,31 @@
"name": "Grundst\u00fccksertrag"
},
{
- "name": "Privatsteuern"
- },
- {
- "name": "Sonderausgaben unbeschr\u00e4nkt abzugsf\u00e4hig"
- },
- {
- "name": "Unentgeltliche Wertabgaben"
- },
- {
- "name": "Zuwendungen- Spenden"
- },
- {
"name": "Grundst\u00fccksaufwand"
},
{
+ "name": "Privatsteuern"
+ },
+ {
"name": "Privatentnahmen allgemein"
},
{
+ "name": "Sonderausgaben unbeschr\u00e4nkt abzugsf\u00e4hig"
+ },
+ {
"name": "Sonderausgaben beschr\u00e4nkt abzugsf\u00e4hig"
},
{
+ "name": "Privateinlagen"
+ },
+ {
+ "name": "Unentgeltliche Wertabgaben"
+ },
+ {
"name": "Au\u00dfergew\u00f6hnliche Belastungen"
},
{
- "name": "Privateinlagen"
+ "name": "Zuwendungen- Spenden"
}
],
"name": "Privat Teilhafter (f\u00fcr Verrechnung Gesellschafterdarlehen mit Eigenkapitalcharakter- Konto 9840-9849)"
@@ -2849,61 +5224,87 @@
{
"children": [
{
+ "name": "Statistisches Konto Fremdgeld"
+ },
+ {
+ "name": "Gegenkonto zu 9292"
+ },
+ {
+ "name": "Statistisches Konto steuerfreie Auslagen"
+ },
+ {
+ "name": "Gegenkonto zu 9290"
+ },
+ {
+ "name": "Zinsen bei Buchungen \u00fcber Debitoren bei \u00a7 4 Abs. 3 EStG"
+ },
+ {
+ "name": "Gegenkonto zu 9287 und 9288"
+ },
+ {
+ "name": "Mahngeb\u00fchren bei Buchungen \u00fcber Debitoren bei \u00a7 4 Abs. 3 EStG"
+ },
+ {
+ "children": [
+ {
+ "name": "Einlagen stiller Gesellschafter"
+ }
+ ],
+ "name": "Einlagen stiller Gesellschafter"
+ },
+ {
+ "children": [
+ {
+ "name": "Steuerrechtlicher Ausgleichsposten"
+ }
+ ],
+ "name": "Steuerrechtlicher Ausgleichsposten"
+ }
+ ],
+ "name": "Statistische Konten f\u00fcr 4 Abs. 3 EStG"
+ },
+ {
+ "children": [
+ {
+ "name": "Produktive L\u00f6hne"
+ },
+ {
+ "name": "Gegenkonto zu 9210"
+ },
+ {
+ "name": "Gegenkonto zu 9200"
+ },
+ {
+ "name": "Besch\u00e4ftigte Personen"
+ }
+ ],
+ "name": "Statistische Konten f\u00fcr den Kennziffernteil der Bilanz"
+ },
+ {
+ "children": [
+ {
+ "name": "Sonstige Verg\u00fctungen Vollhafter"
+ },
+ {
"name": "Anteil f\u00fcr Konto 9840-49 Teilhafter"
},
{
+ "name": "Anteil f\u00fcr Konto Teilhafter 2055"
+ },
+ {
"name": "Gebrauchs\u00fcberlassung Vollhafter"
},
{
- "name": "Sonstige Verg\u00fctungen Vollhafter"
+ "name": "Restanteil Teillhafter"
},
{
- "name": "Tantieme Vollhafter"
+ "name": "Anteil f\u00fcr Konto Vollhafter 2027"
},
{
- "name": "Anteil f\u00fcr Konto Vollhafter 2019"
+ "name": "L\u00f6sch- und Korrekturschl\u00fcssel"
},
{
- "name": "Anteil f\u00fcr Konto Vollhafter 2014"
- },
- {
- "name": "Name des Gesellschafters Vollhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9827"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9828"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9829"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9822"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9823"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9820 "
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9821"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9826"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9824"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9825"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2069"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0083"
+ "name": "Darlehensverzinsung Vollhafter"
},
{
"name": "Anteil f\u00fcr Konto Vollhafter 2024"
@@ -2921,6 +5322,9 @@
"name": "Anteil f\u00fcr Konto Vollhafter 2021"
},
{
+ "name": "Anteil f\u00fcr Konto Vollhafter 2022"
+ },
+ {
"name": "Anteil f\u00fcr Konto Vollhafter 2023"
},
{
@@ -2930,9 +5334,36 @@
"name": "Anteil f\u00fcr Konto Vollhafter 2029"
},
{
+ "name": "Gebrauchs\u00fcberlassung Teillhafter"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 2070 "
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 2076"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 2075"
+ },
+ {
+ "name": "Tantieme Vollhafter"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 9817"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 9819"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 9818"
+ },
+ {
"name": "Sonstige Verg\u00fctungen Teillhafter"
},
{
+ "name": "Anteil f\u00fcr Konto Vollhafter 2002"
+ },
+ {
"name": "Anteil f\u00fcr Konto Vollhafter 2003"
},
{
@@ -2957,9 +5388,51 @@
"name": "Anteil f\u00fcr Konto Vollhafter 2008"
},
{
+ "name": "Anteil f\u00fcr Konto Vollhafter 2009"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2018"
+ },
+ {
+ "name": "Restanteil Vollhafter"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2019"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2015"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2014"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2017"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2016"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2011"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2010"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2013"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 2012"
+ },
+ {
+ "name": "Name des Gesellschafters Vollhafter"
+ },
+ {
"name": "Anteil f\u00fcr Konto Teilhafter 2068"
},
{
+ "name": "Anteil f\u00fcr Konto Teilhafter 2069"
+ },
+ {
"name": "Anteil f\u00fcr Konto Teilhafter 2060"
},
{
@@ -2984,130 +5457,10 @@
"name": "Anteil f\u00fcr Konto Teilhafter 2067"
},
{
- "name": "T\u00e4tigkeitsverg\u00fctung Teillhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0066"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0067"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0064"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0065"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0062"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0063"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0060"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0061"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0068"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 0069"
- },
- {
- "name": "Darlehensverzinsung Teillhafter"
- },
- {
- "name": "Restanteil Teillhafter"
- },
- {
- "name": "Darlehensverzinsung Vollhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2055"
- },
- {
- "name": "T\u00e4tigkeitsverg\u00fctung Vollhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9816"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0085"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0084"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0087"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0086"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0081"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0080 "
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0082"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0089"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 0088"
- },
- {
- "name": "Restanteil Vollhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2027"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2022"
- },
- {
- "name": "Gebrauchs\u00fcberlassung Teillhafter"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9819"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 9818"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2018"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2015"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2017"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2016"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2011"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2010"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2013"
- },
- {
- "name": "Anteil f\u00fcr Konto Vollhafter 2012"
- },
- {
"name": "Name des Gesellschafters Teillhafter"
},
{
- "name": "Anteil f\u00fcr Konto Vollhafter 9817"
+ "name": "Anteil f\u00fcr Konto Vollhafter 9827"
},
{
"name": "Anteil f\u00fcr Konto Teilhafter 2079"
@@ -3125,16 +5478,10 @@
"name": "Anteil f\u00fcr Konto Teilhafter 2071"
},
{
- "name": "Anteil f\u00fcr Konto Teilhafter 2070 "
- },
- {
"name": "Anteil f\u00fcr Konto Teilhafter 2077"
},
{
- "name": "Anteil f\u00fcr Konto Teilhafter 2076"
- },
- {
- "name": "Anteil f\u00fcr Konto Teilhafter 2075"
+ "name": "Anteil f\u00fcr Konto Vollhafter 9815"
},
{
"name": "Anteil f\u00fcr Konto Teilhafter 2074"
@@ -3149,15 +5496,48 @@
"name": "Anteil f\u00fcr Konto Vollhafter 9812"
},
{
+ "name": "T\u00e4tigkeitsverg\u00fctung Teillhafter"
+ },
+ {
"name": "Anteil f\u00fcr Konto Vollhafter 9811"
},
{
"name": "Anteil f\u00fcr Konto Vollhafter 9810"
},
{
+ "name": "Anteil f\u00fcr Konto Vollhafter 0067"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 0064"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 0062"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 0060"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 0061"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 0068"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 0069"
+ },
+ {
"name": "Tantieme Teillhafter"
},
{
+ "name": "Anteil f\u00fcr Konto Vollhafter 0066"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 0065"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 0063"
+ },
+ {
"name": "Anteil f\u00fcr Konto Teilhafter 2051"
},
{
@@ -3188,2438 +5568,76 @@
"name": "L\u00f6sch- und Korrekturschl\u00fcssel"
},
{
- "name": "L\u00f6sch- und Korrekturschl\u00fcssel"
+ "name": "Darlehensverzinsung Teillhafter"
},
{
- "name": "Anteil f\u00fcr Konto Vollhafter 9815"
+ "name": "Anteil f\u00fcr Konto Vollhafter 9828"
},
{
- "name": "Anteil f\u00fcr Konto Vollhafter 2002"
+ "name": "Anteil f\u00fcr Konto Vollhafter 9829"
},
{
- "name": "Anteil f\u00fcr Konto Vollhafter 2009"
+ "name": "Anteil f\u00fcr Konto Vollhafter 9822"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 9823"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 9820 "
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 9821"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 9826"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 9824"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 9825"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Vollhafter 9816"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 0085"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 0084"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 0087"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 0086"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 0081"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 0080 "
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 0089"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 0088"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 0082"
+ },
+ {
+ "name": "T\u00e4tigkeitsverg\u00fctung Vollhafter"
+ },
+ {
+ "name": "Anteil f\u00fcr Konto Teilhafter 0083"
}
],
"name": "Statistische Konten f\u00fcr die Kapitalkontenentwicklung"
- },
- {
- "children": [
- {
- "name": "Statistisches Konto Fremdgeld"
- },
- {
- "name": "Gegenkonto zu 9292"
- },
- {
- "name": "Statistisches Konto steuerfreie Auslagen"
- },
- {
- "name": "Gegenkonto zu 9290"
- },
- {
- "children": [
- {
- "name": "Einlagen stiller Gesellschafter"
- }
- ],
- "name": "Einlagen stiller Gesellschafter"
- },
- {
- "children": [
- {
- "name": "Steuerrechtlicher Ausgleichsposten"
- }
- ],
- "name": "Steuerrechtlicher Ausgleichsposten"
- },
- {
- "name": "Zinsen bei Buchungen \u00fcber Debitoren bei \u00a7 4 Abs. 3 EStG"
- },
- {
- "name": "Gegenkonto zu 9287 und 9288"
- },
- {
- "name": "Mahngeb\u00fchren bei Buchungen \u00fcber Debitoren bei \u00a7 4 Abs. 3 EStG"
- }
- ],
- "name": "Statistische Konten f\u00fcr 4 Abs. 3 EStG"
- },
- {
- "children": [
- {
- "name": "Ungesicherte Gesellschafterdarlehen mit Restlaufzeit gr\u00f6\u00dfer 5 Jahre"
- },
- {
- "name": "Eigenkapitalersetzende Gesellschafterdarlehen "
- },
- {
- "name": "Gegenkonto zu 9250 und 9255"
- }
- ],
- "name": "Eigenkapitalersetzende Gesellschafterdarlehen "
- },
- {
- "children": [
- {
- "name": "Investitionszusch\u00fcsse "
- },
- {
- "name": "Baukostenzusch\u00fcsse"
- },
- {
- "name": "Investitionszulagen "
- },
- {
- "name": "Gegenkonto zu Konten 9230- 9238"
- },
- {
- "name": "Investitionsverbindlichkeiten aus K\u00e4ufen von Finanzanlagen bei Leistungsverbindlichkeiten"
- },
- {
- "name": "Investitionsverbindlichkeiten aus Sachanlagenk\u00e4ufen bei Leistungsverbindlichkeiten"
- },
- {
- "name": "Investitionsverbindlichkeiten bei den Leistungsverbindlichkeiten"
- },
- {
- "name": "Investitionsverbindlichkeiten aus K\u00e4ufen von immateriellen Verm\u00f6gensgegenst\u00e4nden bei Leistungsverbindlichkeiten"
- },
- {
- "name": "Forderungen aus Sachanlagenverk\u00e4ufen bei sonstigen Verm\u00f6gensgegenst\u00e4nden"
- },
- {
- "name": "Gegenkonto zu Konto 9240-43"
- },
- {
- "name": "Forderungen aus Verk\u00e4ufen von Finanzanlagen bei sonstigen Verm\u00f6gensgegenst\u00e4nden"
- },
- {
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- "name": "Gegenkonto zu Konto 9245-47"
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- "name": "Passive Rechnungsabgrenzung"
}
],
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- {
- "children": [
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- {
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- ],
- "name": "R\u00fcckdeckungsanspr\u00fcche aus Lebensversicherungen"
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- "name": "Ausleihungen an Unternehmen, mit denen ein Beteiligungsverh\u00e4ltnis besteht"
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- "name": "Anteile an verbundenen Unternehmen"
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- },
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- "name": "Darlehen",
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- {
- "name": "Ausleihungen an Gesellschafter",
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- {
- "name": "Sonstige Ausleihungen",
- "root_type": "Asset"
- }
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- "name": "sonstige Ausleihungen"
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- "name": "Wertpapiere mit Gewinnbeteil.anspr\u00fcch.",
- "root_type": "Asset"
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- {
- "name": "Festverzinsliche Wertpapiere",
- "root_type": "Asset"
- },
- {
- "name": "Wertpapiere des Anlageverm\u00f6gens",
- "root_type": "Asset"
- }
- ],
- "name": "Wertpapiere des Anlageverm\u00f6gens"
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- "name": "Genossenschaftsanteile"
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- {
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- "name": "Andere Beteiligungen an Kapitalges.",
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- "name": "Typisch stille Beteiligungen",
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- "name": "Beteiligungen",
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- {
- "name": "Andere Beteiligungen an Personenges.",
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- {
- "name": "Beteiligung GmbH Co.an Komplement\u00e4r GmbH",
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- "name": "Ausleihungen an verbundene Unternehmen"
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- "name": "Finanzanlagen"
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- {
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- "children": [
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- "name": "Gesch\u00e4fts- oder Firmenwert",
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- {
- "name": "Verschmelzungsmehrwert",
- "root_type": "Asset"
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- "name": "Gesch\u00e4fts- oder Firmenwert"
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- {
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- "root_type": "Asset"
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- {
- "name": "Lizenzen an gewerblichen Schutzrechten",
- "root_type": "Asset"
- },
- {
- "name": "Gewerbliche Schutzrechte",
- "root_type": "Asset"
- },
- {
- "name": "EDV-Software",
- "root_type": "Asset"
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- {
- "name": "\u00c4hnliche Rechte und Werte",
- "root_type": "Asset"
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- ],
- "name": "Konzessionen, gewerbliche Schutzrechte und \u00e4hnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten"
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- {
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- "name": "Anzahlungen immaterielle VermG",
- "root_type": "Asset"
- },
- {
- "name": "Anzahlungen auf Gesch\u00e4fts-, Firmenwert",
- "root_type": "Asset"
- }
- ],
- "name": "geleistete Anzahlungen"
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- ],
- "name": "Immaterielle Verm\u00f6gensgegenst\u00e4nde"
- },
- {
- "children": [
- {
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- {
- "name": "Grundst\u00fccke,grndst.Rechte und Bauten",
- "root_type": "Asset"
- },
- {
- "name": "Grundst\u00fccksanteil h\u00e4usl. Arbeitszimmer",
- "root_type": "Asset"
- },
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- "name": "Grundst\u00fccksgleiche Rechte",
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- {
- "name": "Grundst\u00fccke mit Substanzverzehr",
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- {
- "name": "Gesch\u00e4ftsbauten",
- "root_type": "Asset"
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- {
- "name": "Hof- und Wegebefestigungen",
- "root_type": "Asset"
- },
- {
- "name": "Einrichtung Fabrik- und Gesch\u00e4ftsbauten",
- "root_type": "Asset"
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- {
- "name": "Garagen",
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- {
- "name": "Au\u00dfenanlagen",
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- {
- "name": "Andere Bauten",
- "root_type": "Asset"
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- {
- "name": "Fabrikbauten",
- "root_type": "Asset"
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- {
- "name": "Garagen",
- "root_type": "Asset"
- },
- {
- "name": "Au\u00dfenanlagen",
- "root_type": "Asset"
- },
- {
- "name": "Hof- und Wegebefestigungen",
- "root_type": "Asset"
- },
- {
- "name": "Einrichtung Fabrik- und Gesch\u00e4ftsbauten",
- "root_type": "Asset"
- },
- {
- "name": "Andere Bauten",
- "root_type": "Asset"
- },
- {
- "name": "Au\u00dfenanlagen",
- "root_type": "Asset"
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- "name": "Hof- und Wegebefestigungen",
- "root_type": "Asset"
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- {
- "name": "Wohnbauten",
- "root_type": "Asset"
- },
- {
- "name": "Garagen",
- "root_type": "Asset"
- },
- {
- "name": "Einrichtungen f\u00fcr Wohnbauten",
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- {
- "name": "Unbebaute Grundst\u00fccke",
- "root_type": "Asset"
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- {
- "name": "Grundst\u00fccke, grundst\u00fccksgl. Rechte",
- "root_type": "Asset"
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- {
- "name": "Grundst\u00fcckswert bebauter Grundst\u00fccke",
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- {
- "name": "Bauten auf eigenen Grundst\u00fccken",
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- {
- "name": "Fabrikbauten",
- "root_type": "Asset"
- },
- {
- "name": "Bauten auf fremden Grundst\u00fccken",
- "root_type": "Asset"
- },
- {
- "name": "Gesch\u00e4ftsbauten",
- "root_type": "Asset"
- },
- {
- "name": "Geb\u00e4udeteil h\u00e4usliches Arbeitszimmer",
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- {
- "name": "Einrichtungen f\u00fcr Wohnbauten",
- "root_type": "Asset"
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- {
- "name": "Wohnbauten",
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- {
- "name": "Garagen",
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- {
- "name": "Hof- und Wegebefestigungen",
- "root_type": "Asset"
- },
- {
- "name": "Au\u00dfenanlagen",
- "root_type": "Asset"
- }
- ],
- "name": "Grundst\u00fccke, grundst\u00fccksgleiche Rechte und Bauten einschlie\u00dflich der Bauten auf fremden Grundst\u00fccken"
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- {
- "name": "Sonstige Transportmittel",
- "root_type": "Asset"
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- {
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- {
- "name": "Geringwertige Wirtschaftsg\u00fcter",
- "root_type": "Asset"
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- {
- "name": "Geringwertige WG Sammelposten",
- "root_type": "Asset"
- },
- {
- "name": "Werkzeuge",
- "root_type": "Asset"
- },
- {
- "name": "Ger\u00fcst- und Schalungsmaterial",
- "root_type": "Asset"
- },
- {
- "name": "Betriebsausstattung",
- "root_type": "Asset"
- },
- {
- "name": "B\u00fcroeinrichtung",
- "root_type": "Asset"
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- {
- "name": "PKW",
- "root_type": "Asset"
- },
- {
- "name": "Andere Anlagen",
- "root_type": "Asset"
- },
- {
- "name": "LKW",
- "root_type": "Asset"
- },
- {
- "name": "Sonstige Betriebs-u.Gesch.ausstattung",
- "root_type": "Asset"
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- {
- "name": "Einbauten",
- "root_type": "Asset"
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- {
- "name": "Gesch\u00e4ftsausstattung",
- "root_type": "Asset"
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- ],
- "name": "andere Anlagen, Betriebs- und Gesch\u00e4ftsausstattung"
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- {
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- "root_type": "Asset"
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- {
- "name": "Betriebsvorrichtungen",
- "root_type": "Asset"
- },
- {
- "name": "Maschinen",
- "root_type": "Asset"
- },
- {
- "name": "Transportanlagen und \u00c4hnliches",
- "root_type": "Asset"
- },
- {
- "name": "Maschinelle Anlagen",
- "root_type": "Asset"
- },
- {
- "name": "Maschinengebundene Werkzeuge",
- "root_type": "Asset"
- }
- ],
- "name": "technische Anlagen und Maschinen"
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- {
- "children": [
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- "name": "Anzahlungen a.Grundst\u00fccke ohne Bauten",
- "root_type": "Asset"
- },
- {
- "name": "Anzahlg. auf Wohnbauten a.eig.Grundst",
- "root_type": "Asset"
- },
- {
- "name": "Wohnbauten im Bau",
- "root_type": "Asset"
- },
- {
- "name": "Wohnbauten im Bau",
- "root_type": "Asset"
- },
- {
- "name": "Anzahlungen a. Wohnbauten a. fremd. Gr.",
- "root_type": "Asset"
- },
- {
- "name": "Technische Anlagen und Maschinen im Bau",
- "root_type": "Asset"
- },
- {
- "name": "Anzahlungen auf technische Anlagen",
- "root_type": "Asset"
- },
- {
- "name": "Anzahlg. auf Bauten eigen. Grundst\u00fccken",
- "root_type": "Asset"
- },
- {
- "name": "Gesch\u00e4fts-,Fabrik-u.and. Bauten im Bau",
- "root_type": "Asset"
- },
- {
- "name": "Anzahlung Betriebs- u. Gesch.ausstattung",
- "root_type": "Asset"
- },
- {
- "name": "Betriebs- u. Gesch.ausstattung im Bau",
- "root_type": "Asset"
- },
- {
- "name": "Anzahlg. auf Bauten fremd. Grundst\u00fccken",
- "root_type": "Asset"
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- "name": "Gesch\u00e4fts-,Fabrik-u.and. Bauten im Bau",
- "root_type": "Asset"
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- "name": "geleistete Anzahlungen und Anlagen im Bau"
- }
- ],
- "name": "Sachanlagen"
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- ],
- "name": "Anlageverm\u00f6gen"
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- {
- "children": [
- {
- "children": [
- {
- "children": [
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- "name": "Geleistete Anzahlungen 16% Vorsteuer",
- "root_type": "Asset"
- },
- {
- "name": "Geleistete Anzahlungen 15% Vorsteuer",
- "root_type": "Asset"
- },
- {
- "name": "Geleistete Anzahlungen 7% Vorsteuer",
- "root_type": "Asset"
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- {
- "name": "Geleistete Anzahlungen auf Vorr\u00e4te",
- "root_type": "Asset"
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- {
- "name": "Geleistete Anzahlungen 19% Vorsteuer",
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- }
- ],
- "name": "geleistete Anzahlungen"
- },
- {
- "children": [
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- "root_type": "Asset"
- },
- {
- "name": "Fertige Erzeugnisse und Waren",
- "root_type": "Asset"
- },
- {
- "name": "Fertige Erzeugnisse",
- "root_type": "Asset"
- },
- {
- "name": "Bestand Waren",
- "root_type": "Asset"
- }
- ],
- "name": "fertige Erzeugnisse und Waren"
- },
- {
- "children": [
- {
- "name": "Bestand Roh-,Hilfs- und Betriebsstoffe",
- "root_type": "Asset"
- }
- ],
- "name": "Roh-, Hilfs- und Betriebsstoffe"
- },
- {
- "children": [
- {
- "name": "Erhaltene Anzahlungen",
- "root_type": "Liability"
- }
- ],
- "name": "erhaltene Anzahlungen auf Bestellungen"
- },
- {
- "children": [
- {
- "name": "Unfertige Leistungen",
- "root_type": "Asset"
- },
- {
- "name": "Unfertige Erzeugnisse und Leistungen",
- "root_type": "Asset"
- },
- {
- "name": "Unfertige Erzeugnisse",
- "root_type": "Asset"
- }
- ],
- "name": "unfertige Erzeugnisse, unfertige Leistungen"
- },
- {
- "children": [
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- "name": "In Ausf\u00fchrung befindl. Bauauftr\u00e4ge",
- "root_type": "Asset"
- }
- ],
- "name": "in Ausf\u00fchrung befindliche Bauauftr\u00e4ge"
- },
- {
- "children": [
- {
- "name": "In Arbeit befindliche Auftr\u00e4ge",
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- ],
- "name": "in Arbeit befindliche Auftr\u00e4ge"
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- ],
- "name": "Vorr\u00e4te"
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- {
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- {
- "children": [
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- "name": "eigene Anteile"
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- {
- "children": [
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- },
- {
- "name": "Anteile a.herrschender Gesellschaft",
- "root_type": "Asset"
- }
- ],
- "name": "Anteile an verbundenen Unternehmen"
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- {
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- },
- {
- "name": "Wertpap. mit geringen Wertschwankungen",
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- {
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- "name": "sonstige Wertpapiere"
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- ],
- "name": "Wertpapiere"
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- {
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- "root_type": "Asset"
- },
- {
- "name": "Bundesbankguthaben",
- "root_type": "Asset"
- },
- {
- "name": "Nebenkasse 1",
- "root_type": "Asset"
- },
- {
- "name": "Bank 2",
- "root_type": "Asset"
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- {
- "name": "Bank",
- "root_type": "Asset"
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- {
- "name": "Bank 4",
- "root_type": "Asset"
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- {
- "name": "Postbank 2",
- "root_type": "Asset"
- },
- {
- "name": "Postbank",
- "root_type": "Asset"
- },
- {
- "name": "Schecks",
- "root_type": "Asset"
- },
- {
- "name": "Bank 3",
- "root_type": "Asset"
- },
- {
- "name": "Kasse",
- "root_type": "Asset"
- },
- {
- "name": "Bank 1",
- "root_type": "Asset"
- },
- {
- "name": "Nebenkasse 2",
- "root_type": "Asset"
- },
- {
- "name": "Bank 5",
- "root_type": "Asset"
- },
- {
- "name": "Finanzmittelanlagen kurzfr. Disposition",
- "root_type": "Asset"
- },
- {
- "name": "Verbindlichkeiten gg. Kreditinstituten",
- "root_type": "Liability"
- },
- {
- "name": "Postbank 3",
- "root_type": "Asset"
- },
- {
- "name": "Postbank 1",
- "root_type": "Asset"
- }
- ],
- "name": "Kassenbestand, Bundesbankguthaben, Guthaben bei Kreditinstituten und Schecks"
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- {
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- {
- "name": "Forderungen gg. Gesellschafter (g.1J)",
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- },
- {
- "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde (g.1 J)",
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- {
- "name": "Forderungen gg. Aufsichtsratsm. (g.1 J)",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen gg. Gesch\u00e4ftsf.(g.1J)",
- "root_type": "Asset"
- },
- {
- "name": "K\u00f6rperschaftsteuerguthaben \u00a737 (g.1 J)",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen gegen Personal (g. 1Jahr)",
- "root_type": "Asset"
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- {
- "name": "Darlehen g. 1 Jahr",
- "root_type": "Liability"
- }
- ],
- "name": "davon mit einer Restlaufzeit von mehr als einem Jahr"
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- {
- "name": "Nachtr\u00e4gl. abz. Vorsteuer \u00a7 15a Abs. 2",
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- {
- "name": "Zur\u00fcckzuzahlende Vorsteuer \u00a715a Abs.2",
- "root_type": "Asset"
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- "name": "Kautionen",
- "root_type": "Asset"
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- {
- "name": "Kautionen (bis 1 J)",
- "root_type": "Asset"
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- {
- "name": "Agenturwarenabrechnung",
- "root_type": "Asset"
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- {
- "name": "Forderungen gg. Gesch\u00e4ftsf.(b.1J)",
- "root_type": "Asset"
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- {
- "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde",
- "root_type": "Asset"
- },
- {
- "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde (b.1 J)",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen gg. Gesellschafter (b.1J)",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen gg. Aufsichtsratsm. (b.1 J)",
- "root_type": "Asset"
- },
- {
- "name": "Geldtransit",
- "root_type": "Asset"
- },
- {
- "name": "Aufzuteilende Vorsteuer 7%",
- "root_type": "Asset"
- },
- {
- "name": "Aufzuteilende Vorsteuer aus EG-Erwerb",
- "root_type": "Asset"
- },
- {
- "name": "Aufzuteil. Vorsteuer aus EG-Erwerb 19%",
- "root_type": "Asset"
- },
- {
- "name": "Aufzuteil. Vorsteuer \u00a7\u00a7 13a/13b UStG",
- "root_type": "Asset"
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- {
- "name": "Aufzuteil. Vorsteuer \u00a7\u00a713a/13b USt 16%",
- "root_type": "Asset"
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- {
- "name": "Aufzuteil. Vorsteuer \u00a7\u00a713a/13b USt 19%",
- "root_type": "Asset"
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- {
- "name": "\u00dcberleitung Kostenstellen",
- "root_type": "Asset"
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- {
- "name": "Vorsteuer im Folgejahr abziehbar",
- "root_type": "Liability"
- },
- {
- "name": "K\u00f6rperschaftsteuerr\u00fcckforderung",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen aus Verbrauchsteuern",
- "root_type": "Asset"
- },
- {
- "name": "USt-Forderungen",
- "root_type": "Asset"
- },
- {
- "name": "Forderg. an FA aus abgef\u00fchrtem Bauabzug",
- "root_type": "Asset"
- },
- {
- "name": "Steuer\u00fcberzahlungen",
- "root_type": "Asset"
- },
- {
- "name": "Vorsteuer aus Investitionen \u00a7 4/3 EStG",
- "root_type": "Asset"
- },
- {
- "name": "Gegenkto. Vorsteuer Durchschnittss\u00e4tze",
- "root_type": "Asset"
- },
- {
- "name": "Gegenkonto Vorsteuer \u00a7 4/3 EStG",
- "root_type": "Asset"
- },
- {
- "name": "Aufl\u00f6sung Vorsteuer Vorjahr \u00a7 4/3 EStG",
- "root_type": "Asset"
- },
- {
- "name": "Vorsteuer allgem. Durchschnittss\u00e4tze",
- "root_type": "Asset"
- },
- {
- "name": "Vorsteuer EG-Erwerb neue Kfz ohne UStID",
- "root_type": "Asset"
- },
- {
- "name": "Abziehbare Vorsteuer \u00a7 13a UStG",
- "root_type": "Asset"
- },
- {
- "name": "Einfuhr-Umsatzsteuer",
- "root_type": "Asset"
- },
- {
- "name": "Verrechnung geleistete Anzahlungen",
- "root_type": "Liability"
- },
- {
- "name": "GmbH-Anteile z.kurzfristigen Verbleib",
- "root_type": "Asset"
- },
- {
- "name": "Anspr\u00fcche a. R\u00fcckdeckungsversicherung",
- "root_type": "Asset"
- },
- {
- "name": "Nachtr\u00e4gl. abz. Vorsteuer, bewegl. WG",
- "root_type": "Asset"
- },
- {
- "name": "Aufzuteilende Vorsteuer",
- "root_type": "Asset"
- },
- {
- "name": "Aufzuteilende Vorsteuer 16%",
- "root_type": "Asset"
- },
- {
- "name": "Aufzuteilende Vorsteuer 19%",
- "root_type": "Asset"
- },
- {
- "name": "K\u00f6rperschaftsteuerguthaben \u00a737 (b.1 J)",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen gegen Personal (bis 1Jahr)",
- "root_type": "Asset"
- },
- {
- "name": "Forderg. gg. Personal Lohn- u. Gehalt",
- "root_type": "Asset"
- },
- {
- "name": "Genossenschaftsanteile z.kfr.Verbleib",
- "root_type": "Asset"
- },
- {
- "name": "Gewinnermittlung \u00a74/3 nicht ergebnisw.",
- "root_type": "Asset"
- },
- {
- "name": "Gewinnermittlung \u00a74/3 ergebniswirksam",
- "root_type": "Asset"
- },
- {
- "name": "Wirtschaftsg\u00fcter Umlaufverm. \u00a7 4/3 EStG",
- "root_type": "Asset"
- },
- {
- "name": "Abziehbare Vorsteuer aus EG-Erwerb 16%",
- "root_type": "Asset"
- },
- {
- "name": "Abziehbare Vorsteuer aus EG-Erwerb",
- "root_type": "Asset"
- },
- {
- "name": "Abziehbare Vorsteuer 7%",
- "root_type": "Asset"
- },
- {
- "name": "Abziehbare Vorsteuer",
- "root_type": "Asset"
- },
- {
- "name": "Abziehbare Vorsteuer \u00a7 13b UStG 19%",
- "root_type": "Asset"
- },
- {
- "name": "Abziehbare Vorsteuer 19%",
- "root_type": "Asset"
- },
- {
- "name": "Abziehbare Vorsteuer 16%",
- "root_type": "Asset"
- },
- {
- "name": "Abziehbare Vorsteuer aus EG-Erwerb 19%",
- "root_type": "Asset"
- },
- {
- "name": "Abziehbare Vorsteuer \u00a7 13b UStG 16%",
- "root_type": "Asset"
- },
- {
- "name": "Abziehbare Vorsteuer \u00a7 13b UStG",
- "root_type": "Asset"
- },
- {
- "name": "Verrechnung Ist-Versteuerung",
- "root_type": "Asset"
- },
- {
- "name": "Zur\u00fcckzuzahl. Vorsteuer, unbewegl. WG",
- "root_type": "Asset"
- },
- {
- "name": "Nachtr\u00e4gl. abz. Vorsteuer, unbewegl. WG",
- "root_type": "Asset"
- },
- {
- "name": "Darlehen bis 1 Jahr",
- "root_type": "Liability"
- },
- {
- "name": "Darlehen",
- "root_type": "Liability"
- },
- {
- "name": "Zur\u00fcckzuzahlende Vorsteuer, bewegl.WG",
- "root_type": "Asset"
- },
- {
- "name": "Steuererst.anspruch gegen ander. EG-Land",
- "root_type": "Asset"
- },
- {
- "name": "Durchlaufende Posten",
- "root_type": "Asset"
- },
- {
- "name": "Fremdgeld",
- "root_type": "Asset"
- }
- ],
- "name": "sonstige Verm\u00f6gensgegenst\u00e4nde"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Besitzwechsel gegen verbundene UN (g.1J)",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen gg. verbundene UN(g. 1 J)",
- "root_type": "Asset"
- },
- {
- "name": "WB Forderungen gg. verbundene UN (g.1J)",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen aus L+L gg. verbund. UN g.1J",
- "root_type": "Asset"
- }
- ],
- "name": "davon mit einer Restlaufzeit von mehr als einem Jahr"
- },
- {
- "name": "Besitzwechs.gg.verb.UN, bundesbankf\u00e4hig",
- "root_type": "Asset"
- },
- {
- "name": "Besitzwechsel gegen verbundene UN (b.1J)",
- "root_type": "Asset"
- },
- {
- "name": "Besitzwechsel gegen verbund. Unternehmen",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen gg. verbundene UN(b. 1 J)",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen gegen verbund.Unternehmen",
- "root_type": "Asset"
- },
- {
- "name": "WB Forderungen gg. verbundene UN (b.1J)",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen aus L+L gg. verbundenen UN",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen aus L+L gg. verbund. UN b.1J",
- "root_type": "Asset"
- }
- ],
- "name": "Forderungen gegen verbundene Unternehmen"
- },
- {
- "children": [
- {
- "name": "Einzelwertberichtigung Forderung(b.1J)",
- "root_type": "Asset"
- },
- {
- "name": "Gegenkto Aufteilung der Forderungen L+L",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen aus L+L gem\u00e4\u00df \u00a7 24 UStG",
- "root_type": "Asset"
- },
- {
- "name": "Forderg. aus stfr., n. steuerbaren L+L",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen aus L+L erm\u00e4\u00dfigt. Steuersatz",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen aus L+L allgem. Steuersatz",
- "root_type": "Asset"
- },
- {
- "name": "Zweifelhafte Forderungen (bis 1 Jahr)",
- "root_type": "Asset"
- },
- {
- "name": "Zweifelhafte Forderungen",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen aus Lieferungen u.Leistung",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen aus Lieferungen u.Leistung",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Zweifelhafte Forderungen (g. 1 Jahr)",
- "root_type": "Asset"
- },
- {
- "name": "Einzelwertberichtigung Forderung(g.1J)",
- "root_type": "Asset"
- },
- {
- "name": "Pauschalwertberichtigung Forderg./g.1J",
- "root_type": "Asset"
- },
- {
- "name": "Forderg.a. Lieferungen/Leistungen g.1 J",
- "root_type": "Asset"
- },
- {
- "name": "Forderg. aus L+L gg.Gesellschafter g.1 J",
- "root_type": "Asset"
- },
- {
- "name": "Wechsel a. Lieferungen/Leistungen g.1 J",
- "root_type": "Asset"
- }
- ],
- "name": "davon mit einer Restlaufzeit von mehr als einem Jahr"
- },
- {
- "name": "Pauschalwertberichtigung Forderg./b.1J",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen nach \u00a7 11 EStG f\u00fcr \u00a7 4/3",
- "root_type": "Asset"
- },
- {
- "name": "Forderg.a. Lieferungen/Leistungen b.1 J",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen aus Lieferungen u.Leistung",
- "root_type": "Asset"
- },
- {
- "name": "Gegenkonto sonst.VG bei Buchung Debitor",
- "root_type": "Asset"
- },
- {
- "name": "Gegenkonto bei Aufteilung Debitoren",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen aus L+L gg. Gesellschafter",
- "root_type": "Asset"
- },
- {
- "name": "Forderg. aus L+L gg.Gesellschafter b.1 J",
- "root_type": "Asset"
- },
- {
- "name": "Wechsel a. Lieferungen/Leistungen bbf.",
- "root_type": "Asset"
- },
- {
- "name": "Wechsel aus Lieferung und Leistung",
- "root_type": "Asset"
- },
- {
- "name": "Wechsel a. Lieferungen/Leistungen b.1 J",
- "root_type": "Asset"
- }
- ],
- "name": "Forderungen aus Lieferungen und Leistungen"
- },
- {
- "children": [
- {
- "name": "Forderg. L+L gg.UN m.Beteiligg.verh.b1J",
- "root_type": "Asset"
- },
- {
- "name": "Forderg. L+L gg.UN m. Beteiligungsverh.",
- "root_type": "Asset"
- },
- {
- "name": "WB Forderg.gg.UN m.Beteiligg.verh. b.1J",
- "root_type": "Asset"
- },
- {
- "name": "Forderg. gg. UN mit Beteiligg.verh. b.1J",
- "root_type": "Asset"
- },
- {
- "name": "Forderungen gg. UN m. Beteiligungsverh.",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "WB Forderg.gg.UN m.Beteiligg.verh. g.1J",
- "root_type": "Asset"
- },
- {
- "name": "Forderg. L+L gg.UN m.Beteiligg.verh.g1J",
- "root_type": "Asset"
- },
- {
- "name": "Forderg. gg. UN mit Beteiligg.verh. g.1J",
- "root_type": "Asset"
- },
- {
- "name": "Besitzwechsel gg.UN m.Beteiligg.verh.g1J",
- "root_type": "Asset"
- }
- ],
- "name": "davon mit einer Restlaufzeit von mehr als einem Jahr"
- },
- {
- "name": "Besitzwechsel gg.UN m. Beteiligungsverh.",
- "root_type": "Asset"
- },
- {
- "name": "Besitzwechsel gg.UN m.Beteiligg.verh.b1J",
- "root_type": "Asset"
- },
- {
- "name": "Besitzwechsel gg.UN m.Beteiligg.verh.bbf",
- "root_type": "Asset"
- }
- ],
- "name": "Forderungen gegen Unternehmen, mit denen ein Beteiligungsverh\u00e4ltnis besteht"
- }
- ],
- "name": "Forderungen und sonstige Verm\u00f6gensgegenst\u00e4nde"
- }
- ],
- "name": "Umlaufverm\u00f6gen"
- },
- {
- "children": [
- {
- "name": "Aufwand Umsatzsteuer auf Anzahlungen",
- "root_type": "Asset"
- },
- {
- "name": "Aufwand Z\u00f6lle und Verbrauchsteuern",
- "root_type": "Asset"
- },
- {
- "name": "Damnum/Disagio",
- "root_type": "Asset"
- },
- {
- "name": "Aktive Rechnungsabgrenzung",
- "root_type": "Asset"
- }
- ],
- "name": "Rechnungsabgrenzungsposten"
- },
- {
- "children": [
- {
- "name": "Abgrenzung aktive latente Steuern",
- "root_type": "Asset"
- }
- ],
- "name": "Abgrenzung latenter Steuern"
- },
- {
- "children": [
- {
- "name": "Ingangsetzungs- und Erweiterungsaufwand",
- "root_type": "Asset"
- }
- ],
- "name": "Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs"
- }
- ],
- "name": "Aktiva"
- },
- {
- "children": [
- {
- "name": "Sonderposten aus der W\u00e4hrungsumstellung auf den Euro"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Erhaltene Anzahlungen (bis 1 Jahr)",
- "root_type": "Liability"
- },
- {
- "name": "Erhaltene Anzahlungen 19% USt",
- "root_type": "Liability"
- },
- {
- "name": "Erhaltene Anzahlungen 7% USt",
- "root_type": "Liability"
- },
- {
- "name": "Erhaltene Anzahlungen",
- "root_type": "Liability"
- },
- {
- "name": "Erhaltene Anzahlungen 16% USt",
- "root_type": "Liability"
- },
- {
- "name": "Erhaltene Anzahlungen 15% USt",
- "root_type": "Liability"
- }
- ],
- "name": "davon mit einer Restlaufzeit bis zu einem Jahr"
- },
- {
- "name": "Erhaltene Anzahlungen (1-5 Jahre)",
- "root_type": "Liability"
- },
- {
- "name": "Erhaltene Anzahlungen (g. 5 Jahre)",
- "root_type": "Liability"
- }
- ],
- "name": "erhaltene Anzahlungen auf Bestellungen"
- },
- {
- "children": [
- {
- "name": "Partiarische Darlehen(g. 5 Jahre)",
- "root_type": "Liability"
- },
- {
- "name": "Partiarische Darlehen(1-5 Jahre)",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Partiarische Darlehen(bis 1 Jahr)",
- "root_type": "Liability"
- },
- {
- "name": "Partiarische Darlehen",
- "root_type": "Liability"
- },
- {
- "name": "Sonstige Verrechnung",
- "root_type": "Liability"
- },
- {
- "name": "Verb.gg.Gesellschaftern off.Aussch\u00fcttg.",
- "root_type": "Liability"
- },
- {
- "name": "Darlehen atyp. stiller Gesellschafter",
- "root_type": "Liability"
- },
- {
- "name": "Darlehen atyp. stiller Gesellsch.(b.1J)",
- "root_type": "Liability"
- },
- {
- "name": "Lohn/Gehaltsverrechnung \u00a711 f. 4/3 EStG",
- "root_type": "Liability"
- },
- {
- "name": "Lohn- und Gehaltsverrechnungen",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeit.gg. Gesellschaftern",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeit.gg. Gesellschaftern b.1J",
- "root_type": "Liability"
- },
- {
- "name": "Agenturwarenabrechnung",
- "root_type": "Liability"
- },
- {
- "name": "Kreditkartenabrechnung",
- "root_type": "Liability"
- },
- {
- "name": "Erhaltene Kautionen (bis 1 Jahr)",
- "root_type": "Liability"
- },
- {
- "name": "Erhaltene Kautionen",
- "root_type": "Liability"
- },
- {
- "name": "Verrechnung erhaltene Anzahlungen",
- "root_type": "Asset"
- },
- {
- "name": "Verbindlichkeiten aus Lohn und Gehalt",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichk. Einbehaltung Arbeitnehmer",
- "root_type": "Liability"
- },
- {
- "name": "Darlehen typ. stiller Gesellschafter",
- "root_type": "Liability"
- },
- {
- "name": "Gewinnverf\u00fcgung stille Gesellschaft.",
- "root_type": "Liability"
- },
- {
- "name": "Sonstige Verbindlichkeiten",
- "root_type": "Liability"
- },
- {
- "name": "Sonstige Verbindlichkeiten (bis 1 J)",
- "root_type": "Liability"
- },
- {
- "name": "Darlehen",
- "root_type": "Liability"
- },
- {
- "name": "Darlehen bis 1 Jahr",
- "root_type": "Liability"
- },
- {
- "name": "Darlehen typ. stiller Gesellsch.(b.1J)",
- "root_type": "Liability"
- }
- ],
- "name": "davon mit einer Restlaufzeit bis zu einem Jahr"
- },
- {
- "name": "Verbindlichkeit.gg. Gesellschaftern g.5J",
- "root_type": "Liability"
- },
- {
- "name": "Darlehen atyp. stiller Gesellsch.(g.5J)",
- "root_type": "Liability"
- },
- {
- "name": "Darlehen atyp. stiller Gesellsch.(1-5J)",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Verbindl. soziale Sicherheit \u00a74/3 EStG",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichk. Verm\u00f6gensbildung(g.5J)",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichk. Verm\u00f6gensbildung(1-5J)",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichk. Verm\u00f6gensbildung(b.1J)",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten a. Verm\u00f6gensbildung",
- "root_type": "Liability"
- },
- {
- "name": "Voraus.Beitrag ggb. Sozialversich.tr\u00e4ger",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichk. soziale Sicherheit(1-5J)",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichk. soziale Sicherheit(g.5J)",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten soziale Sicherheit",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichk. soziale Sicherheit(b.1J)",
- "root_type": "Liability"
- }
- ],
- "name": "davon im Rahmen der sozialen Sicherheit"
- },
- {
- "children": [
- {
- "name": "USt im anderen EG-Land stpfl.Lieferung",
- "root_type": "Liability"
- },
- {
- "name": "USt im anderen EG-Land s.Leist./Werkl.",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer nach \u00a7 13a UStG",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer fr\u00fchere Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer Vorjahr",
- "root_type": "Liability"
- },
- {
- "name": "Steuerzahlungen an andere EG-L\u00e4nder",
- "root_type": "Liability"
- },
- {
- "name": "USt aus EG-Erwerb ohne Vorsteuerabzug",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer EG-Lieferungen 19%",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer 16%",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer aus EG-Erwerb 19%",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer EG-Lieferungen",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer 19%",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer 7%",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer aus EG-Erwerb 16%",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer aus EG-Erwerb",
- "root_type": "Liability"
- },
- {
- "name": "Verbindl. Steuern und Abgaben (b. 1 J)",
- "root_type": "Liability"
- },
- {
- "name": "Verbindl. Steuern und Abgaben",
- "root_type": "Liability"
- },
- {
- "name": "Verbindl. Steuern und Abgaben (g. 5 J)",
- "root_type": "Liability"
- },
- {
- "name": "Verbindl. Steuern und Abgaben (1-5 J)",
- "root_type": "Liability"
- },
- {
- "name": "USt EG-Erwerb Neufahrzeuge ohne UStID",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuervorauszahlungen",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuervorauszahlungen 1/11",
- "root_type": "Liability"
- },
- {
- "name": "Nachsteuer",
- "root_type": "Liability"
- },
- {
- "name": "Unrichtig oder unberechtigt ausgew. USt",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer nach \u00a7 13b UStG",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer nach \u00a7 13b UStG 16%",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer nach \u00a7 13b UStG 19%",
- "root_type": "Liability"
- },
- {
- "name": "Aufgeschobene Einfuhr-Umsatzsteuer",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer laufendes Jahr",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichk. a.Einbehaltung (KapESt)",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten f\u00fcr Verbrauchsteuern",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichk. Lohn- und Kirchensteuer",
- "root_type": "Liability"
- },
- {
- "name": "Verbindl. an FA abzuf\u00fchrender Bauabzug",
- "root_type": "Liability"
- }
- ],
- "name": "davon aus Steuern"
- },
- {
- "name": "Erhaltene Kautionen (gr\u00f6\u00dfer 5 Jahre)",
- "root_type": "Liability"
- },
- {
- "name": "Erhaltene Kautionen (1-5 Jahre)",
- "root_type": "Liability"
- },
- {
- "name": "Gegenkonto bei Aufteilung Kto 0790-98",
- "root_type": "Asset"
- },
- {
- "name": "Verbindlichkeit.gg. Gesellschaftern 1-5J",
- "root_type": "Liability"
- },
- {
- "name": "Darlehen typ. stiller Gesellsch.(1-5J)",
- "root_type": "Liability"
- },
- {
- "name": "Darlehen typ. stiller Gesellsch.(g.5J)",
- "root_type": "Liability"
- },
- {
- "name": "Darlehen g. 5 Jahre",
- "root_type": "Liability"
- },
- {
- "name": "Sonstige Verbindlichkeiten (1-5 J)",
- "root_type": "Liability"
- },
- {
- "name": "Sonstige Verbindlichkeiten (g. 5 J)",
- "root_type": "Liability"
- },
- {
- "name": "Sonst. Verbindlichkeiten nach \u00a711 EStG",
- "root_type": "Liability"
- },
- {
- "name": "Darlehen 1-5 Jahre",
- "root_type": "Liability"
- }
- ],
- "name": "sonstige Verbindlichkeiten"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Anleihen konvertibel",
- "root_type": "Liability"
- },
- {
- "name": "Anleihen konvertibel(bis 1 Jahr)",
- "root_type": "Liability"
- },
- {
- "name": "Anleihen konvertibel(gr\u00f6\u00dfer 5 Jahre)",
- "root_type": "Liability"
- },
- {
- "name": "Anleihen konvertibel(1-5 Jahre)",
- "root_type": "Liability"
- }
- ],
- "name": "davon konvertibel"
- },
- {
- "children": [
- {
- "name": "Anleihen, nicht konvertibel",
- "root_type": "Liability"
- },
- {
- "name": "Anleihen, nicht konvertibel (b. 1 Jahr)",
- "root_type": "Liability"
- }
- ],
- "name": "davon mit einer Restlaufzeit bis zu einem Jahr"
- },
- {
- "name": "Anleihen, nicht konvertibel (g.5 Jahre)",
- "root_type": "Liability"
- },
- {
- "name": "Anleihen, nicht konvertibel (1-5 Jahre)",
- "root_type": "Liability"
- }
- ],
- "name": "Anleihen"
- },
- {
- "children": [
- {
- "name": "Verbindlichkeit. gg.verbundene UN(g.5 J)",
- "root_type": "Liability"
- },
- {
- "name": "Verbindl.aus L+L gg.verbundenen UN g.5 J",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Verbindl.aus L+L gg.verbundenen UN b. 1J",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeit. gg.verbundene UN(b.1 J)",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichk.gegen\u00fcber verbundenen UN",
- "root_type": "Liability"
- }
- ],
- "name": "davon mit einer Restlaufzeit bis zu einem Jahr"
- },
- {
- "name": "Verbindl.aus L+L gg.verbundenen UN 1-5 J",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeit. gg.verbundene UN(1-5 J)",
- "root_type": "Liability"
- }
- ],
- "name": "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen"
- },
- {
- "children": [
- {
- "name": "TZ-Verbindlichkeit. Kreditinstitut,1-5 J",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten Kreditinstitut(g.5J)",
- "root_type": "Liability"
- },
- {
- "name": "Gegenkonto bei Aufteilung Kto 0690-98",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Verbindlichkeiten Kreditinstitut(b.1J)",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten gg. Kreditinstituten",
- "root_type": "Liability"
- },
- {
- "name": "TZ-Verbindlichkeit. gg. Kreditinstituten",
- "root_type": "Liability"
- },
- {
- "name": "TZ-Verbindlichkeit. Kreditinstitut,b.1 J",
- "root_type": "Liability"
- }
- ],
- "name": "davon mit einer Restlaufzeit bis zu einem Jahr"
- },
- {
- "name": "Verbindlichkeiten Kreditinstitut(1-5J)",
- "root_type": "Liability"
- },
- {
- "name": "TZ-Verbindlichkeit. Kreditinstitut,g.5 J",
- "root_type": "Liability"
- }
- ],
- "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten"
- },
- {
- "children": [
- {
- "name": "Verbindl.a.Lieferungen/Leistungen g.5 J",
- "root_type": "Liability"
- },
- {
- "name": "Verbindl.a.Lieferungen/Leistungen 1-5 J",
- "root_type": "Liability"
- },
- {
- "name": "Verbindl. aus L+L gg. Gesellsch. 1-5 J",
- "root_type": "Liability"
- },
- {
- "name": "Verbindl. aus L+L gg. Gesellsch. g. 5J",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Verbindl.aus L+L gg.UN m.Beteiligg.verh.",
- "root_type": "Liability"
- },
- {
- "name": "Verbindl.a.Lieferungen/Leistungen b.1 J",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichk. Investitionen \u00a7 4/3 EStG",
- "root_type": "Liability"
- },
- {
- "name": "Verbindl. aus Lieferungen u. Leistungen",
- "root_type": "Liability"
- },
- {
- "name": "Verbindl. aus Lieferungen u. Leistungen",
- "root_type": "Liability"
- },
- {
- "name": "Verbindl. aus L+L allgem. Steuersatz",
- "root_type": "Liability"
- },
- {
- "name": "Verbindl. aus L+L ohne Vorsteuerabzug",
- "root_type": "Liability"
- },
- {
- "name": "Verbindl. aus L+L erm\u00e4\u00dfigt. Steuersatz",
- "root_type": "Liability"
- },
- {
- "name": "Gegenkto Aufteilung Verbindlichk. L+L",
- "root_type": "Liability"
- },
- {
- "name": "Verbindl. aus L+L gg. Gesellschaftern",
- "root_type": "Liability"
- },
- {
- "name": "Verbindl. aus L+L gg. Gesellsch. b. 1J",
- "root_type": "Liability"
- },
- {
- "name": "Gegenkonto bei Aufteilung Kreditoren",
- "root_type": "Liability"
- },
- {
- "name": "Verbindl. aus L+L gg. verbundenen UN",
- "root_type": "Liability"
- },
- {
- "name": "Verbindl. aus Lieferungen u. Leistungen",
- "root_type": "Liability"
- }
- ],
- "name": "davon mit einer Restlaufzeit bis zu einem Jahr"
- }
- ],
- "name": "Verbindlichkeiten aus Lieferungen und Leistungen"
- },
- {
- "children": [
- {
- "name": "Verbindl.aus L+L gg.UN m. Bet.verh. g.5J",
- "root_type": "Liability"
- },
- {
- "name": "Verbindl.aus L+L gg.UN m. Bet.verh. 1-5J",
- "root_type": "Liability"
- },
- {
- "name": "Verbindl. gg.UN mit Beteiligg.verh. 1-5J",
- "root_type": "Liability"
- },
- {
- "name": "Verbindl. gg.UN mit Beteiligg.verh. g.5J",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Verbindl.aus L+L gg.UN m. Bet.verh. b.1J",
- "root_type": "Liability"
- },
- {
- "name": "Verbindl. gg.UN mit Beteiligungsverh.",
- "root_type": "Liability"
- },
- {
- "name": "Verbindl. gg.UN mit Beteiligg.verh. b.1J",
- "root_type": "Liability"
- }
- ],
- "name": "davon mit einer Restlaufzeit bis zu einem Jahr"
- }
- ],
- "name": "Verbindlichkeiten gegen\u00fcber Unternehmen, mit denen ein Beteiligungsverh\u00e4ltnis besteht"
- },
- {
- "children": [
- {
- "name": "Schuldwechsel (gr\u00f6\u00dfer 5 Jahre)",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Schuldwechsel (bis 1 Jahr)",
- "root_type": "Liability"
- },
- {
- "name": "Schuldwechsel",
- "root_type": "Liability"
- }
- ],
- "name": "davon mit einer Restlaufzeit bis zu einem Jahr"
- },
- {
- "name": "Schuldwechsel (1-5 Jahre)",
- "root_type": "Liability"
- }
- ],
- "name": "Verbindlichkeiten aus der Annahme gezogener Wechsel und der Ausstellung eigener Wechsel"
- }
- ],
- "name": "Verbindlichkeiten"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Pensions-und \u00e4hnliche R\u00fcckstellungen",
- "root_type": "Liability"
- }
- ],
- "name": "R\u00fcckstellungen f\u00fcr Pensionen und \u00e4hnliche Verpflichtungen"
- },
- {
- "children": [
- {
- "name": "Aufwandsr\u00fcckstellungen \u00a7 249 II HGB",
- "root_type": "Liability"
- },
- {
- "name": "Sonstige R\u00fcckstellungen",
- "root_type": "Liability"
- },
- {
- "name": "R\u00fcckstellungen Instandhaltung bis 3 Mon.",
- "root_type": "Liability"
- },
- {
- "name": "R\u00fcckstellungen f\u00fcr Aufbewahrungspflicht",
- "root_type": "Liability"
- },
- {
- "name": "R\u00fcckstellungen f\u00fcr Personalkosten",
- "root_type": "Liability"
- },
- {
- "name": "R\u00fcckstellungen f\u00fcr Umweltschutz",
- "root_type": "Liability"
- },
- {
- "name": "R\u00fcckstellungen Instandhaltung 4-12 Mon.",
- "root_type": "Liability"
- },
- {
- "name": "R\u00fcckstellungen Abraum-/Abfallbeseit.",
- "root_type": "Liability"
- },
- {
- "name": "R\u00fcckstellungen f. Gew\u00e4hrleistungen",
- "root_type": "Liability"
- },
- {
- "name": "R\u00fcckstellungen f. drohende Verluste",
- "root_type": "Liability"
- },
- {
- "name": "R\u00fcckstellungen f\u00fcr Abschluss u. Pr\u00fcfung",
- "root_type": "Liability"
- }
- ],
- "name": "sonstige R\u00fcckstellungen"
- },
- {
- "children": [
- {
- "name": "R\u00fcckstellungen f\u00fcr latente Steuern",
- "root_type": "Liability"
- },
- {
- "name": "K\u00f6rperschaftsteuerr\u00fcckstellung",
- "root_type": "Liability"
- },
- {
- "name": "USt nicht f\u00e4llig, EG-Lieferungen",
- "root_type": "Liability"
- },
- {
- "name": "USt nicht f\u00e4llig, EG-Lieferungen 16%",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer nicht f\u00e4llig",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer nicht f\u00e4llig 7%",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer nicht f\u00e4llig 19%",
- "root_type": "Liability"
- },
- {
- "name": "USt nicht f\u00e4llig, EG-Lieferungen 19%",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer nicht f\u00e4llig 16%",
- "root_type": "Liability"
- },
- {
- "name": "Gewerbesteuerr\u00fcckstellung \u00a7 4 Abs. 5b",
- "root_type": "Liability"
- },
- {
- "name": "Gewerbesteuerr\u00fcckstellung",
- "root_type": "Liability"
- },
- {
- "name": "Steuerr\u00fcckstellungen",
- "root_type": "Liability"
- }
- ],
- "name": "Steuerr\u00fcckstellungen"
- }
- ],
- "name": "R\u00fcckstellungen"
- },
- {
- "name": "Einlagen stiller Gesellschafter"
- },
- {
- "children": [
- {
- "name": "SoPo mit R\u00fccklageanteil \u00a7 7g Abs.2 n.F.",
- "root_type": "Liability"
- },
- {
- "name": "SoPo mit R\u00fccklageanteil, Sonder-AfA",
- "root_type": "Liability"
- },
- {
- "name": "SoPo mit R\u00fccklageanteil Sonder-AfA \u00a7 7g",
- "root_type": "Liability"
- },
- {
- "name": "SoPo mit R\u00fccklageanteil \u00a7 7g /3, 7 a.F.",
- "root_type": "Liability"
- },
- {
- "name": "SoPo mit R\u00fccklageanteil, stfr. R\u00fccklage",
- "root_type": "Liability"
- },
- {
- "name": "SoPo mit R\u00fccklageanteil \u00a7 6b EStG",
- "root_type": "Liability"
- },
- {
- "name": "SoPo mit R\u00fccklageanteil EStR R 6.6",
- "root_type": "Liability"
- },
- {
- "name": "SoPo mit R\u00fccklageanteil \u00a752 Abs.16 EStG",
- "root_type": "Liability"
- }
- ],
- "name": "Sonderposten mit R\u00fccklageanteil"
- },
- {
- "children": [
- {
- "name": "Sonderposten f\u00fcr Zusch\u00fcsse u. Zulagen",
- "root_type": "Liability"
- }
- ],
- "name": "Sonderposten f\u00fcr Zusch\u00fcsse und Zulagen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gesellschafter-Darlehen (FK)",
- "root_type": "Liability"
- },
- {
- "name": "Gesellschafter-Darlehen (FK)",
- "root_type": "Liability"
- },
- {
- "name": "Festkapital (EK)",
- "root_type": "Liability"
- },
- {
- "name": "Verlustausgleich (EK)",
- "root_type": "Liability"
- },
- {
- "name": "Kommandit-Kapital (EK)",
- "root_type": "Liability"
- },
- {
- "name": "Variables Kapital (EK)",
- "root_type": "Liability"
- }
- ],
- "name": "Anfangskapital"
- },
- {
- "name": "Einlagen"
- },
- {
- "name": "Jahres\u00fcberschuss Jahresfehlbetrag"
- },
- {
- "children": [
- {
- "name": "Privatsteuern",
- "root_type": "Liability"
- },
- {
- "name": "Sonderausgaben unbeschr\u00e4nkt abzugsf\u00e4hig",
- "root_type": "Liability"
- },
- {
- "name": "Grundst\u00fccksertrag",
- "root_type": "Liability"
- },
- {
- "name": "Grundst\u00fccksertrag",
- "root_type": "Liability"
- },
- {
- "name": "Privateinlagen",
- "root_type": "Liability"
- },
- {
- "name": "Privateinlagen TH",
- "root_type": "Liability"
- },
- {
- "name": "Grundst\u00fccksertrag TH",
- "root_type": "Liability"
- },
- {
- "name": "Au\u00dfergew\u00f6hnliche Belastungen TH",
- "root_type": "Liability"
- },
- {
- "name": "Sonderausgaben unbeschr\u00e4nkt abzugsf. TH",
- "root_type": "Liability"
- },
- {
- "name": "Au\u00dfergew\u00f6hnliche Belastungen",
- "root_type": "Liability"
- },
- {
- "name": "Privatsteuern TH",
- "root_type": "Liability"
- },
- {
- "name": "Privatentnahmen allgemein",
- "root_type": "Liability"
- },
- {
- "name": "Sonderausgaben beschr\u00e4nkt abzugsf\u00e4hig",
- "root_type": "Liability"
- },
- {
- "name": "Zuwendungen, Spenden",
- "root_type": "Liability"
- },
- {
- "name": "Grundst\u00fccksaufwand",
- "root_type": "Liability"
- },
- {
- "name": "Grundst\u00fccksaufwand",
- "root_type": "Liability"
- },
- {
- "name": "Unentgeltliche Wertabgaben",
- "root_type": "Liability"
- },
- {
- "name": "Unentgeltliche Wertabgaben TH",
- "root_type": "Liability"
- },
- {
- "name": "Grundst\u00fccksaufwand TH",
- "root_type": "Liability"
- },
- {
- "name": "Zuwendungen, Spenden TH",
- "root_type": "Liability"
- },
- {
- "name": "Sonderausgaben beschr\u00e4nkt abzugsf. TH",
- "root_type": "Liability"
- },
- {
- "name": "Privatentnahmen allgemein TH",
- "root_type": "Liability"
- }
- ],
- "name": "Entnahmen"
- }
- ],
- "name": "Kapital"
- },
- {
- "children": [
- {
- "name": "Passive Rechnungsabgrenzung",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten aus der Begebung und \u00dcbertragung von Wechseln, aus B\u00fcrgschaften, Wechsel- und Scheckb\u00fcrgschaften und aus Gew\u00e4hrleistungsvertr\u00e4gen sowie Haftung aus Bestellung von Sicherheiten f\u00fcr fremde Verbindlichkeiten"
- }
- ],
- "name": "Rechnungsabgrenzungsposten"
- }
- ],
- "name": "Passiva"
- }
- ],
- "name": "Bilanzkonten"
}
],
"name": "Deutscher Kontenplan SKR03"
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/ec_ec_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/ec_ec_chart_template.json
new file mode 100644
index 0000000..47d0f2a
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/ec_ec_chart_template.json
@@ -0,0 +1,2092 @@
+{
+ "name": "Ecuador - Chart of Accounts",
+ "root": {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Garant\u00edas en titularizaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Garant\u00edas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "ACREEDORAS"
+ },
+ {
+ "children": [
+ {
+ "name": "Garant\u00edas ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Garant\u00edas en titularizaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DEUDORAS"
+ }
+ ],
+ "name": "CUENTAS CONTINGENTES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Acreedores por contra",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "ACREEDORES POR CONTRA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Derechos sobre instrumentos financieros derivados",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OTRAS CUENTAS DE ORDEN DEUDORAS"
+ },
+ {
+ "children": [
+ {
+ "name": "Bienes en garant\u00eda",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Valores en garant\u00eda",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "VALORES Y BIENES PROPIOS EN PODER DE TERCEROS"
+ },
+ {
+ "children": [
+ {
+ "name": "Emisiones no colocadas ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "EMISIONES NO COLOCADAS"
+ },
+ {
+ "children": [
+ {
+ "name": "Colaterales de las operaciones de reporto burs\u00e1til",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "COLATERALES DE LAS OPERACIONES DE REPORTO BURSATIL"
+ }
+ ],
+ "name": "DEUDORAS"
+ },
+ {
+ "name": "DEUDORES POR CONTRA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "T\u00edtulos de Renta Variable",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Depositos en efectivo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "T\u00edtulos de Renta Fija",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "En Garant\u00eda",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "T\u00edtulos de Renta Fija",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Depositos en efectivo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "T\u00edtulos de Renta Variable",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "En Custodia",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "VALORES Y BIENES RECIBIDOS DE TERCEROS"
+ },
+ {
+ "children": [
+ {
+ "name": "Intermediaci\u00f3n de valores"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Intereses",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Principal",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Fondos Colectivos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Principal",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Intereses",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Fondos Administrados",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Patrimonio de Fondos de Inversi\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Principal",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Intereses",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Administraci\u00f3n de portafolio "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Garant\u00eda",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversi\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inmobiliario",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Titularizaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Administraci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Fideicomisos mercantiles inscritos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Garant\u00eda",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Administraci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversi\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inmobiliario",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Encargos fiduciarios inscritos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Garant\u00eda",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversi\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Administraci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inmobiliario",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Fideicomisos mercantiles no inscritos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Inmobiliario",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversi\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Administraci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Garant\u00eda",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Encargos fiduciarios no inscritos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Patrimonio de Negocios Fiduciarios"
+ }
+ ],
+ "name": "ADMINISTRACION DE RECURSOS DE TERCEROS"
+ }
+ ],
+ "name": "ACREEDORAS"
+ }
+ ],
+ "name": "CUENTAS DE ORDEN"
+ },
+ {
+ "children": [
+ {
+ "name": "OTROS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Participaciones de los trabajadores en utilidades",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Beneficios a empleados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Remuneraciones ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisi\u00f3n para jubilaci\u00f3n patronal",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aportes y descuentos al IESS",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fondo reserva del IESS",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OBLIGACIONES PATRONALES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Proveedores",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Acreedores Varios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Por administraci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otras comisiones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Dividendos por pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Intereses por pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Comisiones por pagar ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Por Operaciones Burs\u00e1tiles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Por custodia",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deuda Sector No Financiero"
+ }
+ ],
+ "name": "PASIVO NO FINANCIERO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Valores",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Obligaciones por Arrendamiento Financiero ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otras En el exterior",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Obligaciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Papel Comercial",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Valores de Titularizaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "A valor razonable con cambios en resultados"
+ },
+ {
+ "children": [
+ {
+ "name": "Pr\u00e9stamos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Anticipos recibidos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otras cuentas y documentos por pagar",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas y documentos por pagar"
+ },
+ {
+ "children": [
+ {
+ "name": "Accionistas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Compa\u00f1\u00edas relacionadas / vinculadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Administradores",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Relacionadas"
+ },
+ {
+ "name": "Pasivos por compra de activos no corrientes"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses por pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Pr\u00e9stamos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sobregiros bancarios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Obligaciones por contratos de underwriting",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Porci\u00f3n corriente de deuda a largo plazo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Obligaciones financieras"
+ },
+ {
+ "name": "Otros pasivos financieros"
+ }
+ ],
+ "name": "PASIVOS FINANCIEROS"
+ },
+ {
+ "name": "OTROS PASIVOS CORRIENTES"
+ },
+ {
+ "name": "ACREEDORES POR INTERMEDIACION "
+ },
+ {
+ "children": [
+ {
+ "name": "Otros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Litigios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Indemnizaciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Obligaciones Judiciales",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "SANCIONES Y MULTAS"
+ },
+ {
+ "children": [
+ {
+ "name": "Otros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Impuestos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Retenciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Contribuciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OBLIGACIONES TRIBUTARIAS"
+ }
+ ],
+ "name": "PASIVO CORRIENTE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Intereses diferidos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Pasivos por impuestos diferidos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PASIVOS DIFERIDOS"
+ }
+ ],
+ "name": "PASIVOS NO CORRIENTES"
+ },
+ {
+ "children": [
+ {
+ "name": "DEUDA SECTOR FINANCIERO"
+ }
+ ],
+ "name": "PASIVO LARGO PLAZO"
+ }
+ ],
+ "name": "PASIVO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Inversiones en el exterior",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otros ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Valores de titularizaci\u00f3n de participaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unidades de participaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuotas de fondos colectivos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Acciones y participaciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Renta variable"
+ },
+ {
+ "children": [
+ {
+ "name": "Otros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "P\u00f3lizas de Acumulaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Papel Comercial",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Obligaciones Convertibles en acciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Overnights",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Facturas Comerciales Negociables",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Obligaciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Letras de Cambio",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Dep\u00f3sitos a Plazo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Valores de Titularizaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "T\u00edtulos del Banco Central ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Pagar\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Notas de Cr\u00e9dito",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones en el exterior",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Certificados de Dep\u00f3sito",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cupones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "C\u00e9dulas Hipotecarias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Certificados Financieros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Certificados de Inversi\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Certificados de Tesorer\u00eda",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Avales",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bonos del Estado",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bonos de Prenda",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Renta Fija"
+ }
+ ],
+ "name": "DISPONIBLES PARA LA VENTA"
+ },
+ {
+ "children": [
+ {
+ "name": "Inversiones mantenidas hasta el vencimiento ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Pr\u00e9stamos y partidas a cobrar",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PROVISI\u00d3N POR DETERIORO DE ACTIVOS FINANCIEROS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Acciones y participaciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Acciones y participaciones"
+ },
+ {
+ "children": [
+ {
+ "name": "Inversiones en el exterior",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Otros"
+ },
+ {
+ "children": [
+ {
+ "name": "Valores de Titularizaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "T\u00edtulos del Banco Central ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Pagar\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "P\u00f3lizas de Acumulaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Obligaciones Convertibles en acciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Papel Comercial",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Facturas Comerciales Negociables",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Overnights",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Notas de Cr\u00e9dito",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Obligaciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Dep\u00f3sitos a Plazo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Letras de Cambio",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Avales",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bonos de Prenda",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bonos del Estado",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Certificados Financieros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "C\u00e9dulas Hipotecarias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Certificados de Tesorer\u00eda",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Certificados de Inversi\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cupones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Certificados de Dep\u00f3sito",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Renta Fija"
+ }
+ ],
+ "name": "INVERSIONES MANTENIDAS HASTA EL VENCIMIENTO "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Cuentas por cobrar a terceros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar accionistas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar al originador",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas y Documentos a cobrar a terceros"
+ }
+ ],
+ "name": "PRESTAMOS Y PARTIDAS A COBRAR "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Cuotas de fondos colectivos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Valores de titularizaci\u00f3n de participaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Acciones y participaciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otros ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Renta variable"
+ },
+ {
+ "children": [
+ {
+ "name": "Forward",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Futuros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Opciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones en el exterior",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Derivados"
+ },
+ {
+ "children": [
+ {
+ "name": "Otros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Valores de Titularizaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "T\u00edtulos del Banco Central ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Obligaciones Convertibles en acciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Papel Comercial",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Facturas Comerciales Negociables",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Overnights",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Notas de Cr\u00e9dito",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Obligaciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Dep\u00f3sitos a Plazo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Letras de Cambio",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Pagar\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "P\u00f3lizas de Acumulaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bonos de Prenda",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Certificados de Inversi\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cupones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Certificados de Dep\u00f3sito",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Avales",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bonos del Estado",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Certificados Financieros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "C\u00e9dulas Hipotecarias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Certificados de Tesorer\u00eda",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Renta Fija"
+ }
+ ],
+ "name": "A VALOR RAZONABLE CON CAMBIOS EN RESULTADOS"
+ }
+ ],
+ "name": "ACTIVOS FINANCIEROS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Fondos rotativos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otras monedas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Moneda de curso legal",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Caja"
+ },
+ {
+ "name": "Instituciones financieras"
+ },
+ {
+ "children": [
+ {
+ "name": "Cta. Cte. Otras monedas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cta. Cte. Moneda de curso legal",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Banco Central del Ecuador"
+ },
+ {
+ "children": [
+ {
+ "name": "Cta. Cte. Moneda de curso legal",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cta. Ahorros Moneda de curso legal",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cta. Cte. En el exterior",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cta Ahorros En el exterior",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Otras Instituciones Financieras"
+ }
+ ],
+ "name": "ACTIVO DISPONIBLE"
+ }
+ ],
+ "name": "ACTIVO CORRIENTE "
+ },
+ {
+ "name": "DEUDORES POR INTERMEDIACION"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Comisiones por cobrar ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar a terceros ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PROVISI\u00d3N POR DETERIORO DE CUENTAS POR COBRAR"
+ },
+ {
+ "children": [
+ {
+ "name": "Dividendos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Intereses ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "RENDIMIENTOS POR COBRAR"
+ },
+ {
+ "name": "DERECHOS POR COMPROMISO DE RECOMPRA"
+ },
+ {
+ "name": "ANTICIPO A CONSTRUCTOR POR AVANCE DE OBRA"
+ },
+ {
+ "name": "ANTICIPO COMITENTES"
+ },
+ {
+ "children": [
+ {
+ "name": "Al Originador",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "A Terceros",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "CUENTAS POR COBRAR"
+ },
+ {
+ "children": [
+ {
+ "name": "Otras comisiones"
+ },
+ {
+ "children": [
+ {
+ "name": "Puestos inactivos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Operaciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Por servicios burs\u00e1tiles"
+ },
+ {
+ "name": "Asesor\u00eda"
+ },
+ {
+ "children": [
+ {
+ "name": "Operaciones Extraburs\u00e1tiles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Operaciones Burs\u00e1tiles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Contrato de Underwriting",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Intermediaci\u00f3n de valores"
+ },
+ {
+ "children": [
+ {
+ "name": "Por Manejo de Fondos Administrados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Por Manejo de Fideicomisos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Por Manejo de Encargos Fiduciarios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Por comisiones de administraci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Por Contratos de Administraci\u00f3n Portafolio de Terceros",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Por administraci\u00f3n y manejo"
+ },
+ {
+ "children": [
+ {
+ "name": "Valores Materializados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Por Manejo de Libro de Acciones y Accionistas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Valores Desmaterializados",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Por Custodia y Conservaci\u00f3n de Valores"
+ }
+ ],
+ "name": "COMISIONES POR COBRAR"
+ },
+ {
+ "children": [
+ {
+ "name": "A Terceros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "A Personal",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DOCUMENTOS POR COBRAR"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "PROVISIONES PARA CUENTAS POR COBRAR"
+ }
+ ],
+ "name": "CUENTAS Y DOCUMENTOS POR COBRAR"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "En desarrollo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "En producci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Plantas en crecimiento",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "PROVISI\u00d3N POR DETERIORO DE ACTIVOS BIOL\u00d3GICOS"
+ },
+ {
+ "children": [
+ {
+ "name": "En producci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "En desarrollo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Animales vivos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "ACTIVOS BIOLOGICOS"
+ },
+ {
+ "children": [
+ {
+ "name": "PRODUCTOS TERMINADOS"
+ },
+ {
+ "name": "PRODUCTOS EN PROCESO"
+ },
+ {
+ "name": "MATERIA PRIMA"
+ },
+ {
+ "name": "PROVISI\u00d3N POR DETERIORO DE EXISTENCIAS"
+ },
+ {
+ "name": "MATERIALES Y SUMINISTROS"
+ }
+ ],
+ "name": "EXISTENCIAS"
+ },
+ {
+ "children": [
+ {
+ "name": "ACTIVOS ADQUIRIDOS EN ARRENDAMIENTO FINANCIERO"
+ },
+ {
+ "children": [
+ {
+ "name": "Edificios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Maquinaria y Equipo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Muebles y enseres ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Equipo de Computaci\u00f3n ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Veh\u00edculos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Terrenos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PROPIEDADES"
+ },
+ {
+ "name": "CONSTRUCCIONES EN CURSO "
+ },
+ {
+ "name": "PROPIEDADES DE INVERSI\u00d3N"
+ },
+ {
+ "name": "PLUSVAL\u00cdA MERCANTIL (Goodwill)"
+ },
+ {
+ "children": [
+ {
+ "name": "Costos de exploraci\u00f3n y desarrollo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Reservas de recursos extra\u00edbles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Concesiones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Licencias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Patentes y propiedad industrial",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Programas de computaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "INTANGIBLES"
+ },
+ {
+ "children": [
+ {
+ "name": "Intangibles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Propiedades"
+ },
+ {
+ "name": "Plusval\u00eda mercantil (Goodwill) ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Propiedades de inversi\u00f3n ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PROVISI\u00d3N POR DETERIORO DE ACTIVOS NO CORRIENTES"
+ }
+ ],
+ "name": "ACTIVOS NO CORRIENTES"
+ },
+ {
+ "children": [
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "ACTIVO NO CORRIENTE DISPONIBLE PARA LA VENTA"
+ },
+ {
+ "name": "UNIDADES DE PARTICIPACION"
+ },
+ {
+ "name": "ACTIVO POR IMPUESTO CORRIENTE"
+ }
+ ],
+ "name": "OTROS ACTIVOS CORRIENTES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Activo por impuesto diferido ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "ACTIVO POR IMPUESTO DIFERIDO"
+ },
+ {
+ "name": "ACTIVOS DE EXPLORACION Y EVALUACION MINERA"
+ },
+ {
+ "name": "DERECHOS FIDUCIARIOS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Cuota patrimonial bolsa de valores",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Acciones Dep\u00f3sito Centralizado de Valores",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Acciones Dep\u00f3sito Centralizado de Valores",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuota patrimonial bolsa de valores"
+ },
+ {
+ "children": [
+ {
+ "name": "Dep\u00f3sitos en Garant\u00eda por reporto",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Dep\u00f3sitos en Garant\u00eda por operaciones burs\u00e1tiles",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Dep\u00f3sitos en Garant\u00eda"
+ }
+ ],
+ "name": "OTROS ACTIVOS"
+ },
+ {
+ "children": [
+ {
+ "name": "Concesiones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Licencias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otros",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "AMORTIZACION ACUMULADA"
+ },
+ {
+ "children": [
+ {
+ "name": "Activos adquiridos en arrendamiento financiero",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Propiedades de inversi\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Equipo de Computaci\u00f3n ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Veh\u00edculos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Maquinaria y Equipo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Muebles y enseres ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Edificios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos de exploraci\u00f3n y evaluaci\u00f3n minera",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DEPRECIACION ACUMULADA"
+ }
+ ],
+ "name": "OTROS ACTIVOS NO CORRIENTES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "ACUMULADOS"
+ },
+ {
+ "name": "UTILIDAD (PERDIDA) DEL EJERCICIO"
+ },
+ {
+ "name": "RESULTADOS ACUMULADOS POR APLICACI\u00d3N DE LAS NIIF POR PRIMERA VEZ"
+ }
+ ],
+ "name": "RESULTADOS"
+ },
+ {
+ "name": "APORTES PARA FUTURAS CAPITALIZACIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "PATRIMONIO DE LOS NEGOCIOS FIDUCIARIOS"
+ },
+ {
+ "children": [
+ {
+ "name": "Patrimonio del fondo colectivo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Patrimonio del fondo administrado",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PATRIMONIO DE LOS FONDOS DE INVERSI\u00d3N"
+ },
+ {
+ "name": "PAGADO"
+ },
+ {
+ "name": "ACCIONES EN TESORER\u00cdA"
+ },
+ {
+ "name": "FONDO PATRIMONIAL"
+ }
+ ],
+ "name": "CAPITAL"
+ },
+ {
+ "children": [
+ {
+ "name": "RESERVA LEGAL"
+ },
+ {
+ "children": [
+ {
+ "name": "Reserva por Valuaci\u00f3n Activos Financieros Disponibles para la Venta",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Reserva por valuaci\u00f3n Propiedades",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "RESERVA POR VALUACI\u00d3N"
+ },
+ {
+ "name": "RESERVA FACULTATIVA"
+ },
+ {
+ "name": "OTRAS RESERVAS"
+ }
+ ],
+ "name": "RESERVAS "
+ }
+ ],
+ "name": "PATRIMONIO NETO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "INGRESOS DE ACTIVOS POR IMPUESTOS DIFERIDOS"
+ }
+ ],
+ "name": "INGRESOS DE ACTIVOS POR IMPUESTOS DIFERIDOS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Otros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Negocios Fiduciarios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Oferta p\u00fablica de Valores",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "INGRESOS POR ESTRUCTURACI\u00d3N"
+ },
+ {
+ "name": "INGRESOS POR ASESORIA"
+ }
+ ],
+ "name": "INGRESOS POR ASESOR\u00cdA Y ESTRUCTURACI\u00d3N"
+ },
+ {
+ "children": [
+ {
+ "name": "INTERESES Y RENDIMIENTOS"
+ },
+ {
+ "name": "UTILIDAD EN CAMBIO"
+ },
+ {
+ "name": "DIVIDENDOS"
+ },
+ {
+ "name": "UTILIDAD POR VALUACI\u00d3N DE ACTIVOS FINANCIEROS A VALOR RAZONABLE"
+ }
+ ],
+ "name": "INGRESOS FINANCIEROS"
+ },
+ {
+ "children": [
+ {
+ "name": "UTILIDAD POR OPERACIONES DESCONTINUADAS"
+ },
+ {
+ "name": "OTRAS UTILIDADES EN VENTAS"
+ },
+ {
+ "name": "UTILIDAD EN VENTA DE VALORES"
+ },
+ {
+ "name": "UTILIDAD EN VENTA DE PROPIEDAD"
+ }
+ ],
+ "name": "UTILIDADES EN VENTAS"
+ },
+ {
+ "children": [
+ {
+ "name": "OBLIGACIONES FINANCIERAS"
+ },
+ {
+ "name": "ACTIVOS BIOL\u00d3GICOS"
+ },
+ {
+ "name": "CUENTAS POR COBRAR"
+ },
+ {
+ "name": "PROPIEDADES DE INVERSI\u00d3N"
+ },
+ {
+ "name": "ACTIVOS NO CORRIENTES"
+ }
+ ],
+ "name": "UTILIDAD POR ACTIVOS NO FINANCIEROS AL VALOR RAZONABLE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Inscripciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Mantenimiento de Inscripci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Comisiones en operaciones ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "SERVICIOS BURS\u00c1TILES"
+ },
+ {
+ "children": [
+ {
+ "name": "Fondos colectivos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fondos administrados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Portafolio de terceros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Por representaci\u00f3n de obligacionistas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Encargos Fiduciarios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fideicomisos mercantiles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Titularizaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "POR PRESTACI\u00d3N DE SERVICIOS DE ADMINISTRACI\u00d3N Y MANEJO"
+ },
+ {
+ "children": [
+ {
+ "name": "Operaciones Burs\u00e1tiles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Operaciones Extraburs\u00e1tiles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Por Contratos de Underwriting",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "INTERMEDIACI\u00d3N DE VALORES"
+ },
+ {
+ "children": [
+ {
+ "name": "Otros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Valores materializados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Valores desmaterializados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Compensaci\u00f3n y liquidaci\u00f3n de valores",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "CUSTODIA REGISTRO\n COMPENSACI\u00d3N Y LIQUIDACI\u00d3N"
+ },
+ {
+ "name": "OTRAS COMISIONES GANADAS"
+ }
+ ],
+ "name": "COMISIONES GANADAS"
+ }
+ ],
+ "name": "CUENTAS DE RESULTADOS ACREEDORAS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "PRIMA POR OPERACIONES DE REPORTO"
+ },
+ {
+ "name": "OBLIGACIONES FINANCIERAS"
+ },
+ {
+ "name": "ACTIVOS BIOL\u00d3GICOS"
+ },
+ {
+ "name": "PROPIEDADES DE INVERSI\u00d3N"
+ },
+ {
+ "name": "ACTIVOS NO CORRIENTES "
+ },
+ {
+ "name": "CUENTAS POR COBRAR"
+ },
+ {
+ "name": "ORGANISMOS DE CONTROL"
+ },
+ {
+ "name": "COSTO DE VENTAS"
+ },
+ {
+ "name": "COSTO DE PRODUCCI\u00d3N "
+ },
+ {
+ "name": "COSTO "
+ },
+ {
+ "name": "OTROS GASTOS"
+ },
+ {
+ "name": "OTROS GASTOS"
+ },
+ {
+ "name": "PRIMA POR OPERACIONES DE REPORTO"
+ },
+ {
+ "name": "MUNICIPALES"
+ },
+ {
+ "name": "OTROS"
+ },
+ {
+ "name": "FISCALES"
+ }
+ ],
+ "name": "P\u00c9RDIDA POR MEDICI\u00d3N DE ACTIVOS NO FINANCIEROS AL VALOR RAZONABLE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Valores Materializados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Valores Desmaterializados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Compensaci\u00f3n y Liquidaci\u00f3n de Valores",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "CUSTODIA REGISTRO COMPENSACI\u00d3N Y LIQUIDACI\u00d3N \n "
+ },
+ {
+ "children": [
+ {
+ "name": "Otras Comisiones Pagadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OTRAS COMISIONES PAGADAS "
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdida en Valuaci\u00f3n de activos financieros",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "P\u00c9RDIDA EN VALUACI\u00d3N DE ACTIVOS FINANCIEROS"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de activos financieros",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DETERIORO DE ACTIVOS FINANCIEROS"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses por cr\u00e9ditos de bancos y otras Instituciones financieras",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Intereses por otros pasivos no financieros",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "INTERESES CAUSADOS"
+ },
+ {
+ "children": [
+ {
+ "name": "Intermediaci\u00f3n de Valores",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Por Contratos de Underwriting",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Operaciones Burs\u00e1tiles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Operaciones Extraburs\u00e1tlies",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "COMISIONES PAGADAS"
+ },
+ {
+ "children": [
+ {
+ "name": "Encargos fiduciarios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fideicomisos mercantiles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fondos colectivos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Administraci\u00f3n de portafolio",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Titularizaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fondos administrados",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "POR SERVICIOS DE ADMINISTRACI\u00d3N Y MANEJO"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdida en cambio",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "P\u00c9RDIDA EN CAMBIO"
+ },
+ {
+ "children": [
+ {
+ "name": "Arrendamiento operativo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "ARRENDAMIENTO OPERATIVO"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdida por operaciones descontinuadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "P\u00e9rdida en venta de Propiedad ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "P\u00e9rdida en venta activos biol\u00f2gicos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "P\u00e9rdida en venta de Valores",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "P\u00c9RDIDAS EN VENTA"
+ },
+ {
+ "children": [
+ {
+ "name": "Otros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Negocios Fiduciarios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Oferta P\u00fablica de Valores",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "GASTOS POR ESTRUCTURACI\u00d3N"
+ }
+ ],
+ "name": "GASTOS FINANCIEROS"
+ },
+ {
+ "children": [
+ {
+ "name": "POR PUBLICIDAD"
+ },
+ {
+ "name": "ARRENDAMIENTOS"
+ },
+ {
+ "name": "SEGUROS"
+ },
+ {
+ "name": "MATERIALES Y SUMINISTROS"
+ },
+ {
+ "name": "SERVICIOS Y MANTENIMIENTO"
+ },
+ {
+ "name": "DEPRECIACI\u00d3N"
+ },
+ {
+ "name": "AMORTIZACIONES"
+ },
+ {
+ "name": "PROVISIONES"
+ },
+ {
+ "name": "OTROS"
+ }
+ ],
+ "name": "GASTOS GENERALES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Honorarios",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "HONORARIOS"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios sociales de los trabajadores",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisi\u00f3n para jubilaci\u00f3n patronal",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Remuneraciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "GASTOS DE PERSONAL"
+ },
+ {
+ "children": [
+ {
+ "name": "Servicios de terceros",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "SERVICIOS DE TERCEROS "
+ }
+ ],
+ "name": "GASTOS ADMINISTRATIVOS"
+ },
+ {
+ "children": [
+ {
+ "name": "ACTIVOS DE EXPLORACI\u00d3N Y EVALUACI\u00d3N MINERA"
+ },
+ {
+ "name": "PLUSVAL\u00cdA MERCANTIL (GOODWILL)"
+ },
+ {
+ "name": "ACTIVOS BIOL\u00d3GICOS"
+ },
+ {
+ "name": "PROPIEDADES DE INVERSI\u00d3N"
+ },
+ {
+ "name": "CUENTAS Y DOCUMENTOS POR COBRAR"
+ },
+ {
+ "name": "EXISTENCIAS"
+ },
+ {
+ "name": "PROPIEDADES PLANTA Y EQUIPO"
+ }
+ ],
+ "name": "GASTOS POR DETERIORO"
+ },
+ {
+ "name": "IMPUESTOS TASAS Y CONTRIBUCIONES"
+ }
+ ],
+ "name": "CUENTAS DE RESULTADOS DEUDORAS"
+ }
+ ],
+ "name": "PLAN DE CTAS. ECUADOR"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/charts/es_l10nES_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template.json
similarity index 76%
rename from erpnext/setup/doctype/company/charts/es_l10nES_chart_template.json
rename to erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template.json
index 015bf93..a9793fb 100644
--- a/erpnext/setup/doctype/company/charts/es_l10nES_chart_template.json
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template.json
@@ -9,494 +9,256 @@
{
"children": [
{
- "name": "Transferencia por deterioro de ajustes valorativos negativos previos, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Transferencia por deterioro de ajustes valorativos negativos previos, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Recuperaci\u00f3n de ajustes valorativos negativos previos, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Recuperaci\u00f3n de ajustes valorativos negativos previos, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Transferencia por deterioro de ajustes valorativos negativos previos, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Transferencia por deterioro de ajustes valorativos negativos previos, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Recuperaci\u00f3n de ajustes valorativos negativos previos, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Recuperaci\u00f3n de ajustes valorativos negativos previos, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de participaciones en empresas del grupo o asociadas con ajustes valorativos negativos previos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos de subvenciones oficiales de capital",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de subvenciones oficiales de capital",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de donaciones y legados de capital",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de donaciones y legados de capital",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de otras subvenciones, donaciones y legados",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de otras subvenciones, donaciones y legados",
- "root_type": "Income"
- }
- ],
- "name": "Ingresoss por subvenciones, donaciones y legados",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ganancias actuariales",
- "root_type": "Income"
- }
- ],
- "name": "Ganancias actuariales",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ajustes positivos en activos por retribuciones a largo plazo de prestaci\u00f3n definida",
- "root_type": "Income"
- }
- ],
- "name": "Ajustes positivos en activos por retribuciones a largo plazo de prestaci\u00f3n definida",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos por ganancias actuariales y ajustes en los activos por retribuciones a largo plazo de prestaci\u00f3n definida",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Transferencia de p\u00e9rdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta",
- "root_type": "Income"
- }
- ],
- "name": "Transferencia de p\u00e9rdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos por activos no corrientes en venta",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Transferencia de p\u00e9rdidas en activos financieros disponibles para la venta",
- "root_type": "Income"
- }
- ],
- "name": "Transferencia de p\u00e9rdidas en activos financieros disponibles para la venta",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios en activos financieros disponibles para la venta",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios en activos financieros disponibles para la venta",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos financieros por valoraci\u00f3n de activos y pasivos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Transferencia de p\u00e9rdidas por coberturas de flujos de efectivo",
- "root_type": "Income"
- }
- ],
- "name": "Transferencia de p\u00e9rdidas por coberturas de flujos de efectivo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Transferencia de p\u00e9rdidas por coberturas de inversiones netas en un negocio en el extranjero",
- "root_type": "Income"
- }
- ],
- "name": "Transferencia de p\u00e9rdidas por coberturas de inversiones netas en un negocio en el extranjero",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios por coberturas de flujos de efectivo",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios por coberturas de flujos de efectivo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios por coberturas de inversiones netas en un negocio en el extranjero",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios por coberturas de inversiones netas en un negocio en el extranjero",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos en operaciones de cobertura",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Transferencia de diferencias de conversi\u00f3n negativas",
- "root_type": "Income"
- }
- ],
- "name": "Transferencia de diferencias de conversi\u00f3n negativas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Diferencias de conversi\u00f3n positivas",
- "root_type": "Income"
- }
- ],
- "name": "Diferencias de conversi\u00f3n positivas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos por diferencias de conversi\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos imputados al patrimonio neto",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
"children": [
{
- "name": "Deterioro de valor de cr\u00e9ditos a otras partes vinculadas",
- "root_type": "Asset"
+ "name": "Deterioro de valor de cr\u00e9ditos a empresas asociadas",
+ "report_type": "Balance Sheet"
}
],
- "name": "Deterioro de valor de cr\u00e9ditos a otras partes vinculadas",
- "root_type": "Asset"
+ "name": "Deterioro de valor de cr\u00e9ditos a empresas asociadas",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Deterioro de valor de cr\u00e9ditos a empresas asociadas",
- "root_type": "Asset"
+ "name": "Deterioro de valor de cr\u00e9ditos a otras partes vinculadas",
+ "report_type": "Balance Sheet"
}
],
- "name": "Deterioro de valor de cr\u00e9ditos a empresas asociadas",
- "root_type": "Asset"
+ "name": "Deterioro de valor de cr\u00e9ditos a otras partes vinculadas",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Deterioro de valor de cr\u00e9ditos a empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deterioro de valor de cr\u00e9ditos a empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deterioro de valor de cr\u00e9ditos a partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
+ "name": "Deterioro de valor de valores representativos de deuda de empresas del grupo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de valores representativos de deuda de empresas del grupo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
"name": "Deterioro de valor de valores representativos de deuda de empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deterioro de valor de valores representativos de deuda de empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Deterioro de valor de valores representativos de deuda de otras partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deterioro de valor de valores representativos de deuda de otras partes vinculadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de valores representativos de deuda de empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda de empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deterioro de valor de valores representativos de deuda de partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Deterioro de valor de valores representativos de deuda",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deterioro de valor de valores representativos de deuda",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
+ "name": "Deterioro de valor de construcciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de construcciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
"name": "Deterioro de valor de terrenos y bienes naturales",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deterioro de valor de terrenos y bienes naturales",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Deterioro de valor de maquinaria",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deterioro de valor de maquinaria",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de otras instaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de otras instaciones",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de mobiliario",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de mobiliario",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de construcciones",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de construcciones",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Deterioro de valor de instalaciones t\u00e9cnicas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deterioro de valor de instalaciones t\u00e9cnicas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de otras instaciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de otras instaciones",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Deterioro de valor de utillaje",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deterioro de valor de utillaje",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de otro inmovilizado material",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de otro inmovilizado material",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de elementos de transporte",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de elementos de transporte",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Deterioro de valor de equipos para proceso de informaci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deterioro de valor de equipos para proceso de informaci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de mobiliario",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de mobiliario",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de otro inmovilizado material",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de otro inmovilizado material",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de elementos de transporte",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de elementos de transporte",
+ "report_type": "Balance Sheet"
}
],
"name": "Deterioro del valor del inmovilizado material",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
+ "name": "Deterioro del valor de desarrollo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro del valor de desarrollo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
"name": "Deterioro del valor de aplicaciones inform\u00e1ticas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deterioro del valor de aplicaciones inform\u00e1ticas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Deterioro del valor de derechos de traspaso",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deterioro del valor de derechos de traspaso",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Deterioro del valor de concesiones administrativas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deterioro del valor de concesiones administrativas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Deterioro del valor de propiedad industrial",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deterioro del valor de propiedad industrial",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Deterioro del valor de investigaci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deterioro del valor de investigaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro del valor de desarrollo",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro del valor de desarrollo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deterioro de valor del inmovilizado intangible",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -504,25 +266,25 @@
"children": [
{
"name": "Deterioro de valor de participaciones en empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deterioro de valor de participaciones en empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Deterioro de valor de participaciones en empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deterioro de valor de participaciones en empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deterioro de valor de participaciones en partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -530,39 +292,39 @@
"children": [
{
"name": "Deterioro de valor de los terrenos y bienes naturales",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deterioro de valor de los terrenos y bienes naturales",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Deterioro de valor de construcciones",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deterioro de valor de construcciones",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deterioro de valor de las inversiones inmobiliarias",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Deterioro de valor de cr\u00e9ditos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deterioro de valor de cr\u00e9ditos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deterioro de valor de activos no corrientes",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -570,11 +332,11 @@
"children": [
{
"name": "Amortizaci\u00f3n acumulada de las inversiones inmobiliarias",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Amortizaci\u00f3n acumulada de las inversiones inmobiliarias",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -582,423 +344,423 @@
"children": [
{
"name": "Amortizaci\u00f3n acumulada de derechos de traspaso",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Amortizaci\u00f3n acumulada de derechos de traspaso",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de aplicaciones inform\u00e1ticas",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de aplicaciones inform\u00e1ticas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de propiedad industrial",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de propiedad industrial",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de desarrollo",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de desarrollo",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de investigaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de investigaci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Amortizaci\u00f3n acumulada de concesiones administrativas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Amortizaci\u00f3n acumulada de concesiones administrativas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de aplicaciones inform\u00e1ticas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de aplicaciones inform\u00e1ticas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de propiedad industrial",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de propiedad industrial",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de desarrollo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de desarrollo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de investigaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de investigaci\u00f3n",
+ "report_type": "Balance Sheet"
}
],
"name": "Amortizaci\u00f3n acumulada del inmovilizado intangible",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
- "name": "Amortizaci\u00f3n acumulada de maquinaria",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de maquinaria",
- "root_type": "Asset"
- },
- {
- "children": [
- {
"name": "Amortizaci\u00f3n acumulada de utillaje",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Amortizaci\u00f3n acumulada de utillaje",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Amortizaci\u00f3n acumulada de otras instalaciones",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Amortizaci\u00f3n acumulada de otras instalaciones",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Amortizaci\u00f3n acumulada de mobiliario",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Amortizaci\u00f3n acumulada de mobiliario",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Amortizaci\u00f3n acumulada de equipos para proceso de informaci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Amortizaci\u00f3n acumulada de equipos para proceso de informaci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Amortizaci\u00f3n acumulada de construcciones",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Amortizaci\u00f3n acumulada de construcciones",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Amortizaci\u00f3n acumulada de instalaciones t\u00e9cnicas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Amortizaci\u00f3n acumulada de instalaciones t\u00e9cnicas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Amortizaci\u00f3n acumulada de elementos de transporte",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Amortizaci\u00f3n acumulada de elementos de transporte",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Amortizaci\u00f3n acumulada de otro inmovilizado material",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Amortizaci\u00f3n acumulada de otro inmovilizado material",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de maquinaria",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de maquinaria",
+ "report_type": "Balance Sheet"
}
],
"name": "Amortizaci\u00f3n acumulada del inmovilizado material",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Amortizaci\u00f3n acumulada del inmovilizado",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
- "name": "Utillaje",
- "root_type": "Asset"
- }
- ],
- "name": "Utillaje",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Equipos para proceso de informaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Equipos para proceso de informaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "children": [
- {
"name": "Otro inmovilizado material",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Otro inmovilizado material",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Elementos de transporte",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Elementos de transporte",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Otras instalaciones",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Otras instalaciones",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Utillaje",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Utillaje",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Equipos para proceso de informaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Equipos para proceso de informaci\u00f3n",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Mobiliario",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Mobiliario",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Construcciones",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Construcciones",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Terrenos y bienes naturales",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Terrenos y bienes naturales",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Maquinaria",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Maquinaria",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Instalaciones t\u00e9cnicas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Instalaciones t\u00e9cnicas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Inmovilizaciones materiales",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
- "name": "Anticipos para inmovilizaciones intangibles",
- "root_type": "Asset"
- }
- ],
- "name": "Anticipos para inmovilizaciones intangibles",
- "root_type": "Asset"
- },
- {
- "children": [
- {
"name": "Concesiones administrativas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Concesiones administrativas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Propiedad industrial",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Propiedad industrial",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Investigaci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Investigaci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Desarrollo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Desarrollo",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Aplicaciones inform\u00e1ticas",
- "root_type": "Asset"
- }
- ],
- "name": "Aplicaciones inform\u00e1ticas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Fondo de comercio",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Fondo de comercio",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Derechos de traspaso",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Derechos de traspaso",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Anticipos para inmovilizaciones intangibles",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Anticipos para inmovilizaciones intangibles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Aplicaciones inform\u00e1ticas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Aplicaciones inform\u00e1ticas",
+ "report_type": "Balance Sheet"
}
],
"name": "Inmovilizaciones intangibles",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
- "name": "Instalaciones t\u00e9cnicas en montaje",
- "root_type": "Asset"
- }
- ],
- "name": "Instalaciones t\u00e9cnicas en montaje",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Anticipos para inmovilizaciones materiales",
- "root_type": "Asset"
- }
- ],
- "name": "Anticipos para inmovilizaciones materiales",
- "root_type": "Asset"
- },
- {
- "children": [
- {
"name": "Maquinaria en montaje",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Maquinaria en montaje",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Instalaciones t\u00e9cnicas en montaje",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Instalaciones t\u00e9cnicas en montaje",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Construcciones en curso",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Construcciones en curso",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Adaptaci\u00f3n de terrenos y bienes naturales",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Adaptaci\u00f3n de terrenos y bienes naturales",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Equipos para procesos de informaci\u00f3n en montaje",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Equipos para procesos de informaci\u00f3n en montaje",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Anticipos para inmovilizaciones materiales",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Anticipos para inmovilizaciones materiales",
+ "report_type": "Balance Sheet"
}
],
"name": "Inmovilizaciones materiales en curso",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -1006,25 +768,25 @@
"children": [
{
"name": "Inversiones en terrenos y bienes naturales",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Inversiones en terrenos y bienes naturales",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Inversiones en construcciones",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Inversiones en construcciones",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Inversiones inmobiliarias",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -1032,61 +794,61 @@
"children": [
{
"name": "Desembolsos pendientes sobre participaciones en el patrimonio neto",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Desembolsos pendientes sobre participaciones en el patrimonio neto",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Imposiciones",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Imposiciones",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Valores representativos de deuda",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Valores representativos de deuda",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Inversiones financieras en instrumentos de patrimonio",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Inversiones financieras en instrumentos de patrimonio",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Cr\u00e9ditos por enajenaci\u00f3n de inmovilizado",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Cr\u00e9ditos por enajenaci\u00f3n de inmovilizado",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Cr\u00e9ditos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Cr\u00e9ditos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -1094,49 +856,49 @@
"children": [
{
"name": "Activos por derivados financieros, cartera de negociaci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Activos por derivados financieros, cartera de negociaci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Activos por derivados financieros, instrumentos de cobertura",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Activos por derivados financieros, instrumentos de cobertura",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Activos por derivados financieros",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Cr\u00e9ditos al personal",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Cr\u00e9ditos al personal",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Derechos de reembolso derivados de contratos de seguro relativos a retribuciones al personal",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Derechos de reembolso derivados de contratos de seguro relativos a retribuciones al personal",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Otras inversiones financieras",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -1146,71 +908,71 @@
"children": [
{
"name": "Cr\u00e9ditos a empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Cr\u00e9ditos a empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Cr\u00e9ditos a otras partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Cr\u00e9ditos a otras partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Cr\u00e9ditos a empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Cr\u00e9ditos a empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Cr\u00e9ditos a partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
+ "name": "Participaciones en empresas del grupo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Participaciones en empresas del grupo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
"name": "Participaciones en otras partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Participaciones en otras partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Participaciones en empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Participaciones en empresas asociadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Participaciones en empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Participaciones en empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Participaciones en partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -1218,35 +980,35 @@
"children": [
{
"name": "Valores representativos de deuda de empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Valores representativos de deuda de empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Valores representativos de deuda de empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Valores representativos de deuda de empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Valores representativos de deuda de otras partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Valores representativos de deuda de otras partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Valores representativos de deuda de partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -1254,39 +1016,39 @@
"children": [
{
"name": "Desembolsos pendientes sobre participaciones en empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Desembolsos pendientes sobre participaciones en empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Desembolsos pendientes sobre participaciones en empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Desembolsos pendientes sobre participaciones en empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Desembolsos pendientes sobre participaciones en otras partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Desembolsos pendientes sobre participaciones en otras partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Desembolsos pendientes sobre participaciones en partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Inversiones financieras en partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -1294,386 +1056,531 @@
"children": [
{
"name": "Dep\u00f3sitos constituidos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Dep\u00f3sitos constituidos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Fianzas constituidas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Fianzas constituidas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Fianzas y dep\u00f3sitos constituidos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Activo no corriente",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
+ "account_type": "Stock",
"children": [
{
+ "account_type": "Stock",
"children": [
{
+ "account_type": "Stock",
"children": [
{
- "name": "Deterioro de valor de las materias primas",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de las materias primas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
+ "account_type": "Stock",
"name": "Deterioro de valor de las mercader\u00edas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deterioro de valor de las mercader\u00edas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
+ "account_type": "Stock",
"children": [
{
+ "account_type": "Stock",
"name": "Deterioro de valor de otros aprovisionamientos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deterioro de valor de otros aprovisionamientos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
+ "account_type": "Stock",
"children": [
{
+ "account_type": "Stock",
"name": "Deterioro de valor de los productos en curso",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deterioro de valor de los productos en curso",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
+ "account_type": "Stock",
"children": [
{
+ "account_type": "Stock",
"name": "Deterioro de valor de los productos semiterminados",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deterioro de valor de los productos semiterminados",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
+ "account_type": "Stock",
"children": [
{
- "name": "Deterioro de valor de los productos terminados",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de los productos terminados",
- "root_type": "Asset"
- },
- {
- "children": [
- {
+ "account_type": "Stock",
"name": "Deterioro de valor de los subproductos, residuos y materiales recuperados",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deterioro de valor de los subproductos, residuos y materiales recuperados",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Deterioro de valor de las materias primas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de las materias primas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Deterioro de valor de los productos terminados",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de los productos terminados",
+ "report_type": "Balance Sheet"
}
],
"name": "Deterioro de valor de las existencias",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
+ "account_type": "Stock",
"children": [
{
+ "account_type": "Stock",
"children": [
{
+ "account_type": "Stock",
"name": "Material de oficina",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Material de oficina",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
+ "account_type": "Stock",
"children": [
{
- "name": "Envases",
- "root_type": "Asset"
- }
- ],
- "name": "Envases",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Combustibles",
- "root_type": "Asset"
- }
- ],
- "name": "Combustibles",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Elementos y conjuntos incorporables",
- "root_type": "Asset"
- }
- ],
- "name": "Elementos y conjuntos incorporables",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Embalajes",
- "root_type": "Asset"
- }
- ],
- "name": "Embalajes",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Repuestos",
- "root_type": "Asset"
- }
- ],
- "name": "Repuestos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
+ "account_type": "Stock",
"name": "Materiales diversos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Materiales diversos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Envases",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Envases",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Embalajes",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Embalajes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Combustibles",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Combustibles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Elementos y conjuntos incorporables",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Elementos y conjuntos incorporables",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Repuestos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Repuestos",
+ "report_type": "Balance Sheet"
}
],
"name": "Otros aprovisionamientos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
+ "account_type": "Stock",
"children": [
{
+ "account_type": "Stock",
"children": [
{
- "name": "Productos en curso B",
- "root_type": "Asset"
- }
- ],
- "name": "Productos en curso B",
- "root_type": "Asset"
- },
- {
- "children": [
- {
+ "account_type": "Stock",
"name": "Productos en curso A",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Productos en curso A",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Productos en curso B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Productos en curso B",
+ "report_type": "Balance Sheet"
}
],
"name": "Productos en curso",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
+ "account_type": "Stock",
"children": [
{
+ "account_type": "Stock",
"children": [
{
+ "account_type": "Stock",
"name": "Mercader\u00edas B",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Mercader\u00edas B",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
+ "account_type": "Stock",
"children": [
{
+ "account_type": "Stock",
"name": "Mercader\u00edas A",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Mercader\u00edas A",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Comerciales",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
+ "account_type": "Stock",
"children": [
{
+ "account_type": "Stock",
"children": [
{
- "name": "Materias Primas A",
- "root_type": "Asset"
- }
- ],
- "name": "Materias Primas A",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Materias Primas B",
- "root_type": "Asset"
- }
- ],
- "name": "Materias Primas B",
- "root_type": "Asset"
- }
- ],
- "name": "Materias Primas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Residuos A",
- "root_type": "Asset"
- }
- ],
- "name": "Residuos A",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Residuos B",
- "root_type": "Asset"
- }
- ],
- "name": "Residuos B",
- "root_type": "Asset"
- },
- {
- "children": [
- {
+ "account_type": "Stock",
"name": "Materiales recuperados B",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Materiales recuperados B",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
+ "account_type": "Stock",
"children": [
{
+ "account_type": "Stock",
"name": "Materiales recuperados A",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Materiales recuperados A",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
+ "account_type": "Stock",
"children": [
{
+ "account_type": "Stock",
"name": "Subproductos B",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Subproductos B",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
+ "account_type": "Stock",
"children": [
{
+ "account_type": "Stock",
"name": "Subproductos A",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Subproductos A",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Residuos A",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Residuos A",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Residuos B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Residuos B",
+ "report_type": "Balance Sheet"
}
],
"name": "Subproductos, residuos y materiales recuperados",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
+ "account_type": "Stock",
"children": [
{
+ "account_type": "Stock",
"children": [
{
+ "account_type": "Stock",
"name": "Productos semiterminados B",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Productos semiterminados B",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
+ "account_type": "Stock",
"children": [
{
+ "account_type": "Stock",
"name": "Productos semiterminados A",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Productos semiterminados A",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Productos semiterminados",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Productos terminados A",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Productos terminados A",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Productos terminados B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Productos terminados B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Productos terminados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Materias Primas A",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Materias Primas A",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Materias Primas B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Materias Primas B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Materias Primas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Existencias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
"children": [
{
"children": [
{
- "name": "Productos terminados A",
- "root_type": "Asset"
+ "name": "Provisi\u00f3n para actuaciones medioambientales",
+ "report_type": "Balance Sheet"
}
],
- "name": "Productos terminados A",
- "root_type": "Asset"
+ "name": "Provisi\u00f3n para actuaciones medioambientales",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Productos terminados B",
- "root_type": "Asset"
+ "name": "Provisi\u00f3n por transacciones con pagos basados en instrumentos de patrimonio",
+ "report_type": "Balance Sheet"
}
],
- "name": "Productos terminados B",
- "root_type": "Asset"
+ "name": "Provisi\u00f3n por transacciones con pagos basados en instrumentos de patrimonio",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisi\u00f3n para reestructuraciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisi\u00f3n para reestructuraciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisi\u00f3n para impuestos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisi\u00f3n para impuestos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisi\u00f3n por retribuciones del personal",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisi\u00f3n por retribuciones del personal",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisi\u00f3n para otras responsabilidades",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisi\u00f3n para otras responsabilidades",
+ "report_type": "Balance Sheet"
}
],
- "name": "Productos terminados",
- "root_type": "Asset"
- }
- ],
- "name": "Existencias",
- "root_type": "Asset"
- },
- {
- "children": [
+ "name": "Provisiones",
+ "report_type": "Balance Sheet"
+ },
{
"children": [
{
@@ -1682,55 +1589,55 @@
"children": [
{
"name": "Desembolsos no exigidos, empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Desembolsos no exigidos, empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Otros desembolsos no exigidos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Otros desembolsos no exigidos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Desembolsos no exigidos, empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Desembolsos no exigidos, empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Desembolsos no exigidos, otras partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Desembolsos no exigidos, otras partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Desembolsos no exigidos por acciones o participaciones consideradas como pasivos financieros",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Acciones o participaciones consideradas como pasivos financieros",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Acciones o participaciones consideradas como pasivos financieros",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -1738,49 +1645,49 @@
"children": [
{
"name": "Aportaciones no dinerarias pendientes, empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Aportaciones no dinerarias pendientes, empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Otras aportaciones no dinerarias pendientes",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Otras aportaciones no dinerarias pendientes",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Aportaciones no dinerarias pendientes, otras partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Aportaciones no dinerarias pendientes, otras partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Aportaciones no dinerarias pendientes, empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Aportaciones no dinerarias pendientes, empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Aportaciones no dinerarias pendientes por acciones o participaciones consideradas como pasivos financieros",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deudas con caracter\u00edsticas especiales",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -1790,35 +1697,35 @@
"children": [
{
"name": "Otras deudas, con otras partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Otras deudas, con otras partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Otras deudas, empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Otras deudas, empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Otras deudas, empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Otras deudas, empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Otras deudas con partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -1826,35 +1733,35 @@
"children": [
{
"name": "Acreedores por arrendamiento financiero, empresas de grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Acreedores por arrendamiento financiero, empresas de grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Acreedores por arrendamiento financiero, empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Acreedores por arrendamiento financiero, empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Acreedores por arrendamiento financiero, otras partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Acreedores por arrendamiento financiero, otras partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Acreedores por arrendamiento financiero, partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -1862,35 +1769,35 @@
"children": [
{
"name": "Proveedores de inmovilizado, otras partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Proveedores de inmovilizado, otras partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Proveedores de inmovilizado, empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Proveedores de inmovilizado, empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Proveedores de inmovilizado, empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Proveedores de inmovilizado, empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Proveedores de inmovilizado, partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -1898,121 +1805,121 @@
"children": [
{
"name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas asociadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Deudas con otras entidades de cr\u00e9dito vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deudas con otras entidades de cr\u00e9dito vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas del grupo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas del grupo",
+ "report_type": "Balance Sheet"
}
],
"name": "Deudas con entidades de cr\u00e9dito vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deudas con partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
- "name": "Deudas con entidades de cr\u00e9dito",
- "root_type": "Asset"
- }
- ],
- "name": "Deudas con entidades de cr\u00e9dito",
- "root_type": "Asset"
- },
- {
- "children": [
- {
"name": "Proveedores de inmovilizado",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Proveedores de inmovilizado",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Obligaciones y bonos convertibles",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Obligaciones y bonos convertibles",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Deudas representadas en otros valores negociables",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deudas representadas en otros valores negociables",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudas con entidades de cr\u00e9dito",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudas con entidades de cr\u00e9dito",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Deudas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deudas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Deudas transformables en subvenciones, donaciones y legados",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deudas transformables en subvenciones, donaciones y legados",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Acreedores por arrendamiento financiero",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Acreedores por arrendamiento financiero",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Efectos a pagar",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Efectos a pagar",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -2020,97 +1927,87 @@
"children": [
{
"name": "Pasivos por derivados financieros, carter de negociaci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Pasivos por derivados financieros, carter de negociaci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Pasivos por derivados financieros, instrumentos de cobertura",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Pasivos por derivados financieros, instrumentos de cobertura",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Pasivos por derivados financieros",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Obligaciones y bonos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Obligaciones y bonos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deudas por pr\u00e9stamos recibidos, empr\u00e9stitos y otros conceptos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
+ "name": "Fondo social",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Fondo social",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
"children": [
{
"name": "Socios por desembolsos no exigidos, capital pendiente de inscripci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Socios por desembolsos no exigidos, capital pendiente de inscripci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Socios por desembolsos no exigidos, capital social",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Socios por desembolsos no exigidos, capital social",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Socios por desembolsos no exigidos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Capital",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Capital",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Fondo social",
- "root_type": "Asset"
- }
- ],
- "name": "Fondo social",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Capital social",
- "root_type": "Asset"
- }
- ],
- "name": "Capital social",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -2118,355 +2015,59 @@
"children": [
{
"name": "Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Socios por aportaciones no dinerarias pendientes, capital social",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Socios por aportaciones no dinerarias pendientes, capital social",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Socios por aportaciones no dinerarias pendientes",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Acciones o participaciones propias para reducci\u00f3n de capital",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Acciones o participaciones propias para reducci\u00f3n de capital",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Acciones o participaciones propias en situaciones especiales",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Acciones o participaciones propias en situaciones especiales",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Capital social",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Capital social",
+ "report_type": "Balance Sheet"
}
],
"name": "Capital",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ajustes por valoraci\u00f3n en activos financieros disponibles para la venta",
- "root_type": "Asset"
- }
- ],
- "name": "Ajustes por valoraci\u00f3n en activos financieros disponibles para la venta",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Ajustes por valoraci\u00f3n de activos no corrientes y grupos enajenables de elementos, mantenidos para la venta",
- "root_type": "Asset"
- }
- ],
- "name": "Ajustes por valoraci\u00f3n de activos no corrientes y grupos enajenables de elementos, mantenidos para la venta",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios",
- "root_type": "Asset"
- }
- ],
- "name": "Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios",
- "root_type": "Asset"
- }
- ],
- "name": "Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios",
- "root_type": "Asset"
- }
- ],
- "name": "Ingresos fiscales a distribuir en varios ejercicios",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Subvenciones oficiales de capital",
- "root_type": "Asset"
- }
- ],
- "name": "Subvenciones oficiales de capital",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Donaciones y legados de capital",
- "root_type": "Asset"
- }
- ],
- "name": "Donaciones y legados de capital",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Otras subvenciones, donaciones y legados",
- "root_type": "Asset"
- }
- ],
- "name": "Otras subvenciones, donaciones y legados",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cobertura de una inversi\u00f3n neta en un negocio en el extranjero",
- "root_type": "Asset"
- }
- ],
- "name": "Cobertura de una inversi\u00f3n neta en un negocio en el extranjero",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cobertura de flujos de efectivo",
- "root_type": "Asset"
- }
- ],
- "name": "Cobertura de flujos de efectivo",
- "root_type": "Asset"
- }
- ],
- "name": "Operaciones de cobertura",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Diferencias de conversi\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Diferencias de conversi\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Subvenciones, donaciones y ajustes por cambio de valor",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Garant\u00edas financieras",
- "root_type": "Asset"
- }
- ],
- "name": "Garant\u00edas financieras",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Anticipos recibidos por ventas o prestaciones de servicios",
- "root_type": "Asset"
- }
- ],
- "name": "Anticipos recibidos por ventas o prestaciones de servicios",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Fianzas recibidas",
- "root_type": "Asset"
- }
- ],
- "name": "Fianzas recibidas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Dep\u00f3sitos recibidos",
- "root_type": "Asset"
- }
- ],
- "name": "Dep\u00f3sitos recibidos",
- "root_type": "Asset"
- }
- ],
- "name": "Pasivos por fianzas, garant\u00edas y otros conceptos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Suscriptores de acciones consideradas como pasivos financieros",
- "root_type": "Asset"
- }
- ],
- "name": "Suscriptores de acciones consideradas como pasivos financieros",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Capital emitido pendiente de inscripci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Capital emitido pendiente de inscripci\u00f3n",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Acciones o participaciones emitidas consideradas como pasivos financieros",
- "root_type": "Asset"
- }
- ],
- "name": "Acciones o participaciones emitidas consideradas como pasivos financieros",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Suscriptores de acciones",
- "root_type": "Asset"
- }
- ],
- "name": "Suscriptores de acciones",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Acciones o participaciones emitidas",
- "root_type": "Asset"
- }
- ],
- "name": "Acciones o participaciones emitidas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Situaciones transitorias de financiaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Provisi\u00f3n para actuaciones medioambientales",
- "root_type": "Asset"
- }
- ],
- "name": "Provisi\u00f3n para actuaciones medioambientales",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Provisi\u00f3n por transacciones con pagos basados en instrumentos de patrimonio",
- "root_type": "Asset"
- }
- ],
- "name": "Provisi\u00f3n por transacciones con pagos basados en instrumentos de patrimonio",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Provisi\u00f3n para reestructuraciones",
- "root_type": "Asset"
- }
- ],
- "name": "Provisi\u00f3n para reestructuraciones",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Provisi\u00f3n para impuestos",
- "root_type": "Asset"
- }
- ],
- "name": "Provisi\u00f3n para impuestos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Provisi\u00f3n por retribuciones del personal",
- "root_type": "Asset"
- }
- ],
- "name": "Provisi\u00f3n por retribuciones del personal",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado",
- "root_type": "Asset"
- }
- ],
- "name": "Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Provisi\u00f3n para otras responsabilidades",
- "root_type": "Asset"
- }
- ],
- "name": "Provisi\u00f3n para otras responsabilidades",
- "root_type": "Asset"
- }
- ],
- "name": "Provisiones",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -2474,117 +2075,117 @@
"children": [
{
"name": "Aportaciones de socios o propietarios",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Aportaciones de socios o propietarios",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Diferencias por ajuste del capital a euros",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Diferencias por ajuste del capital a euros",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
- "name": "Reservas estatutarias",
- "root_type": "Asset"
- }
- ],
- "name": "Reservas estatutarias",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Reservas para acciones o participaciones de la sociedad dominante",
- "root_type": "Asset"
- }
- ],
- "name": "Reservas para acciones o participaciones de la sociedad dominante",
- "root_type": "Asset"
- },
- {
- "children": [
- {
"name": "Reservas por acciones propias aceptadas en garant\u00eda",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Reservas por acciones propias aceptadas en garant\u00eda",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Reserva por fondo de comercio",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Reserva por fondo de comercio",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Reserva por capital amortizado",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Reserva por capital amortizado",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Reservas estatutarias",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Reservas estatutarias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Reservas para acciones o participaciones de la sociedad dominante",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Reservas para acciones o participaciones de la sociedad dominante",
+ "report_type": "Balance Sheet"
}
],
"name": "Reservas especiales",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Reservas por p\u00e9rdidas y ganancias actuariales y otros ajustes",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Reservas por p\u00e9rdidas y ganancias actuariales y otros ajustes",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Reserva Legal",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Reserva Legal",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Reservas voluntarias",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Reservas voluntarias",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Prima de Emisi\u00f3n o asunci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Prima de Emisi\u00f3n o asunci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -2592,69 +2193,299 @@
"children": [
{
"name": "Patrimonio neto por emision de instrumentos financieros compuestos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Patrimonio neto por emision de instrumentos financieros compuestos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Resto de instrumentos de patrimonio neto",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Resto de instrumentos de patrimonio neto",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Otros Instrumentos de patrimonio neto",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Reservas y otros instrumentos de patrimonio",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
+ "name": "Resultados negativos de ejercicios anteriores",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Resultados negativos de ejercicios anteriores",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
"name": "Remanente",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Remanente",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Resultado del ejercicio",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Resultado del ejercicio",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Resultados pendientes de Aplicaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Cobertura de una inversi\u00f3n neta en un negocio en el extranjero",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cobertura de una inversi\u00f3n neta en un negocio en el extranjero",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Cobertura de flujos de efectivo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cobertura de flujos de efectivo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Operaciones de cobertura",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Resultados negativos de ejercicios anteriores",
- "root_type": "Asset"
+ "name": "Diferencias de conversi\u00f3n",
+ "report_type": "Balance Sheet"
}
],
- "name": "Resultados negativos de ejercicios anteriores",
- "root_type": "Asset"
+ "name": "Diferencias de conversi\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Ajustes por valoraci\u00f3n de activos no corrientes y grupos enajenables de elementos, mantenidos para la venta",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Ajustes por valoraci\u00f3n de activos no corrientes y grupos enajenables de elementos, mantenidos para la venta",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Ingresos fiscales a distribuir en varios ejercicios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Subvenciones oficiales de capital",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Subvenciones oficiales de capital",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Donaciones y legados de capital",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Donaciones y legados de capital",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Otras subvenciones, donaciones y legados",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Otras subvenciones, donaciones y legados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Ajustes por valoraci\u00f3n en activos financieros disponibles para la venta",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Ajustes por valoraci\u00f3n en activos financieros disponibles para la venta",
+ "report_type": "Balance Sheet"
}
],
- "name": "Resultados pendientes de Aplicaci\u00f3n",
- "root_type": "Asset"
+ "name": "Subvenciones, donaciones y ajustes por cambio de valor",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Dep\u00f3sitos recibidos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Dep\u00f3sitos recibidos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Garant\u00edas financieras",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Garant\u00edas financieras",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Anticipos recibidos por ventas o prestaciones de servicios",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Anticipos recibidos por ventas o prestaciones de servicios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Fianzas recibidas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Fianzas recibidas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Pasivos por fianzas, garant\u00edas y otros conceptos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Suscriptores de acciones consideradas como pasivos financieros",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Suscriptores de acciones consideradas como pasivos financieros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Capital emitido pendiente de inscripci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Capital emitido pendiente de inscripci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Acciones o participaciones emitidas consideradas como pasivos financieros",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Acciones o participaciones emitidas consideradas como pasivos financieros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Suscriptores de acciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Suscriptores de acciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Acciones o participaciones emitidas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Acciones o participaciones emitidas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Situaciones transitorias de financiaci\u00f3n",
+ "report_type": "Balance Sheet"
}
],
"name": "Financiaci\u00f3n B\u00e1sica",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -2666,117 +2497,91 @@
"children": [
{
"name": "P\u00e9rdida soportada (part\u00edcipe o asociado no gestor)",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdida soportada (part\u00edcipe o asociado no gestor)",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Beneficio transferido (gestor)",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Beneficio transferido (gestor)",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Resultados de operaciones en com\u00fan",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas de cr\u00e9ditos comerciales incobrables",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas de cr\u00e9ditos comerciales incobrables",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Otras p\u00e9rdidas en gesti\u00f3n corriente",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Otras p\u00e9rdidas en gesti\u00f3n corriente",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Otros gastos de gesti\u00f3n",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
+ "name": "Seguridad Social a cargo de la empresa",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Seguridad Social a cargo de la empresa",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
"name": "Retribuciones mediante sistemas de aportaci\u00f3n definida",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Retribuciones mediante sistemas de aportaci\u00f3n definida",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Sueldos y salarios",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Sueldos y salarios",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Seguridad Social a cargo de la empresa",
- "root_type": "Expense"
- }
- ],
- "name": "Seguridad Social a cargo de la empresa",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Indemnizaciones",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Indemnizaciones",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otros costes",
- "root_type": "Expense"
- }
- ],
- "name": "Otros costes",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Contribuciones anuales",
- "root_type": "Expense"
- }
- ],
- "name": "Contribuciones anuales",
- "root_type": "Expense"
- }
- ],
- "name": "Retribuciones mediante sistemas de prestaci\u00f3n definida",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -2784,39 +2589,65 @@
"children": [
{
"name": "Retribuciones al personal liquidados con instrumentos de patrimonio",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Retribuciones al personal liquidados con instrumentos de patrimonio",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Retribuciones al personal liquidados en efectivo basado en instrumentos de patrimonio",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Retribuciones al personal liquidados en efectivo basado en instrumentos de patrimonio",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Retribuciones al personal mediante instrumentos de patrimonio",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Otros gastos sociales",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Otros gastos sociales",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Otros costes",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Otros costes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Contribuciones anuales",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Contribuciones anuales",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Retribuciones mediante sistemas de prestaci\u00f3n definida",
+ "report_type": "Profit and Loss"
}
],
"name": "Gastos de personal",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -2824,341 +2655,199 @@
"children": [
{
"name": "Gastos excepcionales",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Gastos excepcionales",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
+ "name": "P\u00e9rdidas procedentes de participaciones, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas procedentes de participaciones, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
"name": "P\u00e9rdidas procedentes de participaciones, empresas asociadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas procedentes de participaciones, empresas asociadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas procedentes de participaciones en, empresas del grupo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas procedentes de participaciones en, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas procedentes de participaciones, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas procedentes de participaciones, otras partes vinculadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas procedentes de participaciones en partes vinculadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas procedentes de las inversiones inmobiliarias",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas procedentes de las inversiones inmobiliarias",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas procedentes del inmovilizado material",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas procedentes del inmovilizado material",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas procedentes del inmovilizado intangible",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas procedentes del inmovilizado intangible",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas por operaciones con obligaciones propias",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas por operaciones con obligaciones propias",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas procedentes de activos no corrientes y gastos excepcionales",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
- "children": [
- {
- "name": "P\u00e9rdidas de cartera de negociaci\u00f3n",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas de cartera de negociaci\u00f3n",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de designados por la empresa",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas de designados por la empresa",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de disponibles para la venta",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas de disponibles para la venta",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de instrumentos de cobertura",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas de instrumentos de cobertura",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por valoraci\u00f3n de instrumentos financieros por su valor razonable",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intereses por operaciones de \"factoring\" con otras entidades de cr\u00e9dito",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses por operaciones de \"factoring\" con otras entidades de cr\u00e9dito",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses por descuento de efectos en otras entidades de cr\u00e9dito",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses por descuento de efectos en otras entidades de cr\u00e9dito",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses por descuento de efectos y operaciones de \u201cfactoring\u201d",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Diferencias negativas de cambio",
- "root_type": "Expense"
- }
- ],
- "name": "Diferencias negativas de cambio",
- "root_type": "Expense"
- },
- {
- "children": [
- {
"name": "Otros gastos financieros",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Otros gastos financieros",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Gastos financieros por actualizaci\u00f3n de provisiones",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Gastos financieros por actualizaci\u00f3n de provisiones",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
- "name": "Intereses de obligaciones y bonos, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de obligaciones y bonos, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
"name": "Intereses de obligaciones y bonos, otras empresas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Intereses de obligaciones y bonos, otras empresas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de obligaciones y bonos, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de obligaciones y bonos, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos a corto plazo, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de obligaciones y bonos a corto plazo, empresas asociadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos a corto plazo, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de obligaciones y bonos a corto plazo, otras empresas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Intereses de obligaciones y bonos a corto plazo, empresas del grupo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Intereses de obligaciones y bonos a corto plazo, empresas del grupo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de obligaciones y bonos, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses de obligaciones y bonos, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de obligaciones y bonos, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses de obligaciones y bonos, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de obligaciones y bonos, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses de obligaciones y bonos, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de obligaciones y bonos a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses de obligaciones y bonos a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de obligaciones y bonos a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses de obligaciones y bonos a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
}
],
"name": "Intereses de obligaciones y bonos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -3166,101 +2855,233 @@
"children": [
{
"name": "Intereses de deudas, otras empresas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Intereses de deudas, otras empresas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses de deudas con entidades de cr\u00e9dito",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de deudas con entidades de cr\u00e9dito",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses de deudas, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de deudas, otras partes vinculadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Intereses de deudas, empresas asociadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Intereses de deudas, empresas asociadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de deudas con entidades de cr\u00e9dito",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses de deudas con entidades de cr\u00e9dito",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de deudas, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses de deudas, otras partes vinculadas",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Intereses de deudas, empresas del grupo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Intereses de deudas, empresas del grupo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Intereses de deudas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
- "name": "Dividendos de pasivos, empresas del grupo",
- "root_type": "Expense"
+ "name": "P\u00e9rdidas de cartera de negociaci\u00f3n",
+ "report_type": "Profit and Loss"
}
],
- "name": "Dividendos de pasivos, empresas del grupo",
- "root_type": "Expense"
+ "name": "P\u00e9rdidas de cartera de negociaci\u00f3n",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
+ "name": "P\u00e9rdidas de designados por la empresa",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas de designados por la empresa",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas de disponibles para la venta",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas de disponibles para la venta",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas de instrumentos de cobertura",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas de instrumentos de cobertura",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por valoraci\u00f3n de instrumentos financieros por su valor razonable",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
"name": "Dividendos de pasivos, empresas asociadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Dividendos de pasivos, empresas asociadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Dividendos de pasivos, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dividendos de pasivos, empresas del grupo",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Dividendos de pasivos, otras empresas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Dividendos de pasivos, otras empresas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Dividendos de pasivos, otras partes vinculadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Dividendos de pasivos, otras partes vinculadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Dividendos de acciones o participaciones consideradas como pasivos financieros",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses por operaciones de \"factoring\" con otras entidades de cr\u00e9dito",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses por operaciones de \"factoring\" con otras entidades de cr\u00e9dito",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses por descuento de efectos en otras entidades de cr\u00e9dito",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses por descuento de efectos en otras entidades de cr\u00e9dito",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses por descuento de efectos y operaciones de \u201cfactoring\u201d",
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -3268,175 +3089,185 @@
"children": [
{
"name": "P\u00e9rdidas en valores representativos de deuda, otras empresas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas en valores representativos de deuda, otras empresas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas en valores representativos de deuda, otras partes vinculadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas en valores representativos de deuda, otras partes vinculadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas en valores representativos de deuda, empresas asociadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas en valores representativos de deuda, empresas asociadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas en valores representativos de deuda, empresas del grupo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas en valores representativos de deuda, empresas del grupo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas asociadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas asociadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas del grupo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas del grupo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras empresas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras empresas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas en participaciones y valores representativos de deuda",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
- "name": "P\u00e9rdidas de cr\u00e9ditos, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
"name": "P\u00e9rdidas de cr\u00e9ditos, otras partes vinculadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas de cr\u00e9ditos, otras partes vinculadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas de cr\u00e9ditos, otras empresas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas de cr\u00e9ditos, otras empresas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras empresas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos, empresas asociadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas de cr\u00e9ditos, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas de cr\u00e9ditos, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas de cr\u00e9ditos, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas de cr\u00e9ditos, empresas asociadas",
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas de cr\u00e9ditos no comerciales",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Diferencias negativas de cambio",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Diferencias negativas de cambio",
+ "report_type": "Profit and Loss"
}
],
"name": "Gastos financieros",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -3444,35 +3275,35 @@
"children": [
{
"name": "Variaci\u00f3n de existencias de materias primas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Variaci\u00f3n de existencias de materias primas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Variaci\u00f3n de existencias de mercader\u00edas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Variaci\u00f3n de existencias de mercader\u00edas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Variaci\u00f3n de existencias de otros aprovisionamientos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Variaci\u00f3n de existencias de otros aprovisionamientos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Variaci\u00f3n de existencias",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -3482,71 +3313,71 @@
"children": [
{
"name": "Devoluciones de compras de otros aprovisionamientos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Devoluciones de compras de otros aprovisionamientos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Devoluciones de compras de materias primas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Devoluciones de compras de materias primas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Devoluciones de compras de mercader\u00edas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Devoluciones de compras de mercader\u00edas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Devoluciones de compras y operaciones similares",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
+ "name": "\"Rappels\" por compras de mercader\u00edas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "\"Rappels\" por compras de mercader\u00edas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
"name": "\"Rappels\" por compras de materias primas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "\"Rappels\" por compras de materias primas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "\"Rappels\" por compras de otros aprovisionamientos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "\"Rappels\" por compras de otros aprovisionamientos",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "\"Rappels\" por compras de mercader\u00edas",
- "root_type": "Expense"
- }
- ],
- "name": "\"Rappels\" por compras de mercader\u00edas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "\u201cRappels\u201d por compras",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -3554,79 +3385,79 @@
"children": [
{
"name": "Descuentos sobre compras por pronto pago de materias primas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Descuentos sobre compras por pronto pago de materias primas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Descuentos sobre compras por pronto pago de mercader\u00edas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Descuentos sobre compras por pronto pago de mercader\u00edas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Descuentos sobre compras por pronto pago de otros aprovisionamientos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Descuentos sobre compras por pronto pago de otros aprovisionamientos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Descuentos sobre compras por pronto pago",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Trabajos realizados por otras empresas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Trabajos realizados por otras empresas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Compras de materias primas",
- "root_type": "Expense"
- }
- ],
- "name": "Compras de materias primas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Compras de otros aprovisionamientos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Compras de otros aprovisionamientos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Compras de mercader\u00edas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Compras de mercader\u00edas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Compras de materias primas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Compras de materias primas",
+ "report_type": "Profit and Loss"
}
],
"name": "Compras",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -3634,57 +3465,21 @@
"children": [
{
"name": "Ajustes positivos en la imposici\u00f3n sobre beneficios",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Ajustes positivos en la imposici\u00f3n sobre beneficios",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Otros tributos",
- "root_type": "Expense"
- }
- ],
- "name": "Otros tributos",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ajustes positivos en IVA de inversiones",
- "root_type": "Expense"
- }
- ],
- "name": "Ajustes positivos en IVA de inversiones",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Ajustes positivos en IVA de activo corriente",
- "root_type": "Expense"
- }
- ],
- "name": "Ajustes positivos en IVA de activo corriente",
- "root_type": "Expense"
- }
- ],
- "name": "Ajustes positivos en la imposici\u00f3n indirecta",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Devoluci\u00f3n de impuestos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Devoluci\u00f3n de impuestos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -3692,35 +3487,45 @@
"children": [
{
"name": "Ajustes negativos en IVA de activo corriente",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Ajustes negativos en IVA de activo corriente",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ajustes negativos en IVA de inversiones",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Ajustes negativos en IVA de inversiones",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Ajustes negativos en la imposici\u00f3n indirecta",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ajustes negativos en la imposici\u00f3n sobre beneficios",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Ajustes negativos en la imposici\u00f3n sobre beneficios",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Otros tributos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Otros tributos",
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -3728,135 +3533,161 @@
"children": [
{
"name": "Impuesto corriente",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Impuesto corriente",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Impuesto diferido",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Impuesto diferido",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Impuesto sobre beneficios",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ajustes positivos en IVA de inversiones",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ajustes positivos en IVA de inversiones",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ajustes positivos en IVA de activo corriente",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ajustes positivos en IVA de activo corriente",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ajustes positivos en la imposici\u00f3n indirecta",
+ "report_type": "Profit and Loss"
}
],
"name": "Tributos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
- "name": "Otros servicios",
- "root_type": "Expense"
+ "name": "Reparaciones y conservaci\u00f3n",
+ "report_type": "Profit and Loss"
}
],
- "name": "Otros servicios",
- "root_type": "Expense"
+ "name": "Reparaciones y conservaci\u00f3n",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Transportes",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Transportes",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Servicios bancarios y similares",
- "root_type": "Expense"
- }
- ],
- "name": "Servicios bancarios y similares",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Publicidad, propaganda y relaciones p\u00fablicas",
- "root_type": "Expense"
- }
- ],
- "name": "Publicidad, propaganda y relaciones p\u00fablicas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Gastos en investigaci\u00f3n y desarrollo del ejercicio",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos en investigaci\u00f3n y desarrollo del ejercicio",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Arrendamientos y c\u00e1nones",
- "root_type": "Expense"
- }
- ],
- "name": "Arrendamientos y c\u00e1nones",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Reparaciones y conservaci\u00f3n",
- "root_type": "Expense"
- }
- ],
- "name": "Reparaciones y conservaci\u00f3n",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Servicios de profesionales independientes",
- "root_type": "Expense"
- }
- ],
- "name": "Servicios de profesionales independientes",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Suministros",
- "root_type": "Expense"
- }
- ],
- "name": "Suministros",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Primas de seguros",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Primas de seguros",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Servicios bancarios y similares",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Servicios bancarios y similares",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Publicidad, propaganda y relaciones p\u00fablicas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Publicidad, propaganda y relaciones p\u00fablicas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos en investigaci\u00f3n y desarrollo del ejercicio",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Gastos en investigaci\u00f3n y desarrollo del ejercicio",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Arrendamientos y c\u00e1nones",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Arrendamientos y c\u00e1nones",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Servicios de profesionales independientes",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Servicios de profesionales independientes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Suministros",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Suministros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Otros servicios",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Otros servicios",
+ "report_type": "Profit and Loss"
}
],
"name": "Servicios Exteriores",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -3865,204 +3696,46 @@
{
"children": [
{
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras partes vinculadas",
- "root_type": "Expense"
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
}
],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras partes vinculadas",
- "root_type": "Expense"
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras empresas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro del inmovilizado material",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro del inmovilizado material",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro del inmovilizado intangible",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro del inmovilizado intangible",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de otros aprovisionamientos",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de otros aprovisionamientos",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de materias primas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de materias primas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de mercader\u00edas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de mercader\u00edas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de productos terminados y en curso de fabricaci\u00f3n",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de productos terminados y en curso de fabricaci\u00f3n",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de existencias",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de las inversiones inmobiliarias",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de las inversiones inmobiliarias",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Dotaci\u00f3n a la provisi\u00f3n por contratos onerosos",
- "root_type": "Expense"
- }
- ],
- "name": "Dotaci\u00f3n a la provisi\u00f3n por contratos onerosos",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Dotaci\u00f3n a la provisi\u00f3n para otras operaciones comerciales",
- "root_type": "Expense"
- }
- ],
- "name": "Dotaci\u00f3n a la provisi\u00f3n para otras operaciones comerciales",
- "root_type": "Expense"
- }
- ],
- "name": "Dotaci\u00f3n a la provisi\u00f3n por operaciones comerciales",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos por operaciones comerciales",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos por operaciones comerciales",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
"name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras empresas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras empresas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -4070,155 +3743,313 @@
"children": [
{
"name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas por deterioro de participaciones y valores representativos de deuda a corto plazo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro del inmovilizado material",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro del inmovilizado material",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro del inmovilizado intangible",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro del inmovilizado intangible",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas asociadas",
- "root_type": "Expense"
+ "name": "P\u00e9rdidas por deterioro de otros aprovisionamientos",
+ "report_type": "Profit and Loss"
}
],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas asociadas",
- "root_type": "Expense"
+ "name": "P\u00e9rdidas por deterioro de otros aprovisionamientos",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras empresas",
- "root_type": "Expense"
+ "name": "P\u00e9rdidas por deterioro de materias primas",
+ "report_type": "Profit and Loss"
}
],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras empresas",
- "root_type": "Expense"
+ "name": "P\u00e9rdidas por deterioro de materias primas",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
+ "name": "P\u00e9rdidas por deterioro de productos terminados y en curso de fabricaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de productos terminados y en curso de fabricaci\u00f3n",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de mercader\u00edas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de mercader\u00edas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de existencias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de las inversiones inmobiliarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de las inversiones inmobiliarias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Dotaci\u00f3n a la provisi\u00f3n para otras operaciones comerciales",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dotaci\u00f3n a la provisi\u00f3n para otras operaciones comerciales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Dotaci\u00f3n a la provisi\u00f3n por contratos onerosos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dotaci\u00f3n a la provisi\u00f3n por contratos onerosos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dotaci\u00f3n a la provisi\u00f3n por operaciones comerciales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos por operaciones comerciales",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos por operaciones comerciales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
"name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras partes vinculadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas del grupo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas del grupo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras empresas",
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas por deterioro de participaciones y valores representativos de deuda",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas por deterioro y otras dotaciones",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -4226,39 +4057,39 @@
"children": [
{
"name": "Amortizaci\u00f3n de las inversiones inmobiliarias",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Amortizaci\u00f3n de las inversiones inmobiliarias",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Amortizaci\u00f3n del inmovilizado intangible",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Amortizaci\u00f3n del inmovilizado intangible",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Amortizaci\u00f3n del inmovilizado material",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Amortizaci\u00f3n del inmovilizado material",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Dotaciones para amortizaciones",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Compras y Gastos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -4267,558 +4098,284 @@
{
"children": [
{
- "name": "Ingresos por servicios diversos",
- "root_type": "Income"
+ "children": [
+ {
+ "name": "Ingresos de activos afectos y de derechos de reembolso relativos a retribuciones a largo plazo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de activos afectos y de derechos de reembolso relativos a retribuciones a largo plazo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios en valores representativos de deuda a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios en valores representativos de deuda a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios en valores representativos de deuda a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios en valores representativos de deuda a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios en valores representativos de deuda a largo plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios en valores representativos de deuda a largo plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios en valores representativos de deuda a largo plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios en valores representativos de deuda a largo plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios en valores representativos de deuda a largo plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios en valores representativos de deuda a largo plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios en valores representativos de deuda a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios en valores representativos de deuda a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
}
],
- "name": "Ingresos por servicios diversos",
- "root_type": "Income"
+ "name": "Beneficios en participaciones y valores representativos de deuda",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
- "name": "P\u00e9rdida transferido (gestor)",
- "root_type": "Income"
+ "name": "Ingresos de valores representativos de deuda, empresas asociadas",
+ "report_type": "Profit and Loss"
}
],
- "name": "P\u00e9rdida transferido (gestor)",
- "root_type": "Income"
+ "name": "Ingresos de valores representativos de deuda, empresas asociadas",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "Beneficio atribuido (part\u00edcipe o asociado no gestor)",
- "root_type": "Income"
+ "name": "Ingresos de valores representativos de deuda, empresas del grupo",
+ "report_type": "Profit and Loss"
}
],
- "name": "Beneficio atribuido (part\u00edcipe o asociado no gestor)",
- "root_type": "Income"
- }
- ],
- "name": "Resultados de operaciones en com\u00fan",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos por arrendamientos",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos por arrendamientos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de propiedad industrial cedida en explotaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de propiedad industrial cedida en explotaci\u00f3n",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos por comisiones",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos por comisiones",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos por servicios al personal",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos por servicios al personal",
- "root_type": "Income"
- }
- ],
- "name": "Otros ingresos de gesti\u00f3n",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Trabajos realizados en inversiones inmobiliarias",
- "root_type": "Income"
- }
- ],
- "name": "Trabajos realizados en inversiones inmobiliarias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Trabajos realizados para el inmovilizado material en curso",
- "root_type": "Income"
- }
- ],
- "name": "Trabajos realizados para el inmovilizado material en curso",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Trabajos realizados para el inmovilizado material",
- "root_type": "Income"
- }
- ],
- "name": "Trabajos realizados para el inmovilizado material",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Trabajos realizados para el inmovilizado intangible",
- "root_type": "Income"
- }
- ],
- "name": "Trabajos realizados para el inmovilizado intangible",
- "root_type": "Income"
- }
- ],
- "name": "Trabajos realizados para la empresa",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas de envases y embalajes en Espa\u00f1a",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de envases y embalajes en Espa\u00f1a",
- "root_type": "Income"
+ "name": "Ingresos de valores representativos de deuda, empresas del grupo",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "Ventas de envases y embalajes Intracomunitarias",
- "root_type": "Income"
+ "name": "Ingresos de valores representativos de deuda, otras empresas",
+ "report_type": "Profit and Loss"
}
],
- "name": "Ventas de envases y embalajes Intracomunitarias",
- "root_type": "Income"
+ "name": "Ingresos de valores representativos de deuda, otras empresas",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "Ventas de envases y embalajes Exportaci\u00f3n",
- "root_type": "Income"
+ "name": "Ingresos de valores representativos de deuda, otras partes vinculadas",
+ "report_type": "Profit and Loss"
}
],
- "name": "Ventas de envases y embalajes Exportaci\u00f3n",
- "root_type": "Income"
+ "name": "Ingresos de valores representativos de deuda, otras partes vinculadas",
+ "report_type": "Profit and Loss"
}
],
- "name": "Ventas de envases y embalajes",
- "root_type": "Income"
+ "name": "Ingresos de valores representativos de deuda",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
- "name": "\"Rappels\" sobre ventas de subproductos y residuos",
- "root_type": "Income"
+ "name": "Ingresos de participaciones en instrumentos de patrimonio, otras empresas",
+ "report_type": "Profit and Loss"
}
],
- "name": "\"Rappels\" sobre ventas de subproductos y residuos",
- "root_type": "Income"
+ "name": "Ingresos de participaciones en instrumentos de patrimonio, otras empresas",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "\"Rappels\" sobre ventas de productos semiterminados",
- "root_type": "Income"
+ "name": "Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas",
+ "report_type": "Profit and Loss"
}
],
- "name": "\"Rappels\" sobre ventas de productos semiterminados",
- "root_type": "Income"
+ "name": "Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "\"Rappels\" sobre ventas de productos terminados",
- "root_type": "Income"
+ "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo",
+ "report_type": "Profit and Loss"
}
],
- "name": "\"Rappels\" sobre ventas de productos terminados",
- "root_type": "Income"
+ "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "\"Rappels\" sobre ventas de mercader\u00edas",
- "root_type": "Income"
+ "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas",
+ "report_type": "Profit and Loss"
}
],
- "name": "\"Rappels\" sobre ventas de mercader\u00edas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "\"Rappels\" sobre ventas de envases y embalajes",
- "root_type": "Income"
- }
- ],
- "name": "\"Rappels\" sobre ventas de envases y embalajes",
- "root_type": "Income"
+ "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas",
+ "report_type": "Profit and Loss"
}
],
- "name": "\"Rappels\" sobre ventas",
- "root_type": "Income"
+ "name": "Ingresos de participaciones en instrumentos de patrimonio",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
- "name": "Devoluciones de ventas de mercader\u00edas",
- "root_type": "Income"
+ "name": "Beneficios de disponibles para la venta",
+ "report_type": "Profit and Loss"
}
],
- "name": "Devoluciones de ventas de mercader\u00edas",
- "root_type": "Income"
+ "name": "Beneficios de disponibles para la venta",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "Devoluciones de ventas de productos terminados",
- "root_type": "Income"
+ "name": "Beneficios de cartera de negociaci\u00f3n",
+ "report_type": "Profit and Loss"
}
],
- "name": "Devoluciones de ventas de productos terminados",
- "root_type": "Income"
+ "name": "Beneficios de cartera de negociaci\u00f3n",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "Devoluciones de ventas de productos semiterminados",
- "root_type": "Income"
+ "name": "Beneficios de instrumentos de cobertura",
+ "report_type": "Profit and Loss"
}
],
- "name": "Devoluciones de ventas de productos semiterminados",
- "root_type": "Income"
+ "name": "Beneficios de instrumentos de cobertura",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "Devoluciones de ventas de subproductos y residuos",
- "root_type": "Income"
+ "name": "Beneficios de designados por la empresa",
+ "report_type": "Profit and Loss"
}
],
- "name": "Devoluciones de ventas de subproductos y residuos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Devoluciones de ventas de envases y embalajes",
- "root_type": "Income"
- }
- ],
- "name": "Devoluciones de ventas de envases y embalajes",
- "root_type": "Income"
+ "name": "Beneficios de designados por la empresa",
+ "report_type": "Profit and Loss"
}
],
- "name": "Devoluciones de ventas y operaciones similares",
- "root_type": "Income"
+ "name": "Beneficios por valoraci\u00f3n de instrumentos financieros por su valor razonable",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
- "name": "Descuentos sobre ventas por pronto pago de productos semiterminados",
- "root_type": "Income"
- }
- ],
- "name": "Descuentos sobre ventas por pronto pago de productos semiterminados",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Descuentos sobre ventas por pronto pago de subproductos y residuos",
- "root_type": "Income"
- }
- ],
- "name": "Descuentos sobre ventas por pronto pago de subproductos y residuos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Descuentos sobre ventas por pronto pago de mercader\u00edas",
- "root_type": "Income"
- }
- ],
- "name": "Descuentos sobre ventas por pronto pago de mercader\u00edas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Descuentos sobre ventas por pronto pago de productos terminados",
- "root_type": "Income"
- }
- ],
- "name": "Descuentos sobre ventas por pronto pago de productos terminados",
- "root_type": "Income"
- }
- ],
- "name": "Descuentos sobre ventas por pronto pago",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Prestaciones de servicios en Espa\u00f1a",
- "root_type": "Income"
- }
- ],
- "name": "Prestaciones de servicios en Espa\u00f1a",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Prestaciones de servicios fuera de la UE",
- "root_type": "Income"
- }
- ],
- "name": "Prestaciones de servicios fuera de la UE",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Prestaciones de servicios Intracomunitarias",
- "root_type": "Income"
- }
- ],
- "name": "Prestaciones de servicios Intracomunitarias",
- "root_type": "Income"
- }
- ],
- "name": "Prestaciones de servicios",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas de subproductos y residuos Intracomunitarias",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de subproductos y residuos Intracomunitarias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de subproductos y residuos en Espa\u00f1a",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de subproductos y residuos en Espa\u00f1a",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de subproductos y residuos Exportaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de subproductos y residuos Exportaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de subproductos y residuos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas de productos semiterminados Exportaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de productos semiterminados Exportaci\u00f3n",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de productos semiterminados en Espa\u00f1a",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de productos semiterminados en Espa\u00f1a",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de productos semiterminados Intracomunitarias",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de productos semiterminados Intracomunitarias",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de productos semiterminados",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas de productos terminados Exportaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de productos terminados Exportaci\u00f3n",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de productos terminados Intracomunitarias",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de productos terminados Intracomunitarias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de productos terminados en Espa\u00f1a",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de productos terminados en Espa\u00f1a",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de productos terminados",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas de mercader\u00edas en Espa\u00f1a",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de mercader\u00edas en Espa\u00f1a",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de mercader\u00edas Intracomunitarias",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de mercader\u00edas Intracomunitarias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de mercader\u00edas Exportaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de mercader\u00edas Exportaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de mercader\u00edas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de mercader\u00edas, de producci\u00f3n propia, de servicios, etc.",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
"children": [
{
"name": "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ingresos de cr\u00e9ditos a largo plazo, empresas del grupo",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos de cr\u00e9ditos a largo plazo, empresas del grupo",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ingresos de cr\u00e9ditos a largo plazo, otras empresas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos de cr\u00e9ditos a largo plazo, otras empresas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ingresos de cr\u00e9ditos a largo plazo, otras partes vinculadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos de cr\u00e9ditos a largo plazo, otras partes vinculadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos de cr\u00e9ditos a largo plazo",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -4826,329 +4383,95 @@
"children": [
{
"name": "Ingresos de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ingresos de cr\u00e9ditos a corto plazo, otras empresas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos de cr\u00e9ditos a corto plazo, otras empresas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ingresos de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ingresos de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos de cr\u00e9ditos a corto plazo",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos de cr\u00e9ditos",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Otros ingresos financieros",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Otros ingresos financieros",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos de activos afectos y de derechos de reembolso relativos a retribuciones a largo plazo",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de activos afectos y de derechos de reembolso relativos a retribuciones a largo plazo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a corto plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a corto plazo, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a largo plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a largo plazo, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a largo plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a largo plazo, otras empresas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a corto plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a corto plazo, otras empresas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a largo plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a largo plazo, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a corto plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a corto plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios en participaciones y valores representativos de deuda",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Beneficios de disponibles para la venta",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios de disponibles para la venta",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios de instrumentos de cobertura",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios de instrumentos de cobertura",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios de designados por la empresa",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios de designados por la empresa",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios de cartera de negociaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios de cartera de negociaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios por valoraci\u00f3n de instrumentos financieros por su valor razonable",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos de valores representativos de deuda, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de valores representativos de deuda, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de valores representativos de deuda, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de valores representativos de deuda, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de valores representativos de deuda, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de valores representativos de deuda, otras empresas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de valores representativos de deuda, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de valores representativos de deuda, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de valores representativos de deuda",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de participaciones en instrumentos de patrimonio, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio, otras empresas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Diferencias positivas de cambio",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Diferencias positivas de cambio",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos financieros",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
- "name": "Beneficios procedentes del inmovilizado material",
- "root_type": "Income"
+ "name": "Beneficios procedentes del inmovilizado intangible",
+ "report_type": "Profit and Loss"
}
],
- "name": "Beneficios procedentes del inmovilizado material",
- "root_type": "Income"
+ "name": "Beneficios procedentes del inmovilizado intangible",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Beneficios procedentes de las inversiones inmobiliarias",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Beneficios procedentes de las inversiones inmobiliarias",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -5156,115 +4479,623 @@
"children": [
{
"name": "Beneficios procedentes de participaciones a largo plazo en, empresas del grupo",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Beneficios procedentes de participaciones a largo plazo en, empresas del grupo",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Beneficios procedentes de participaciones a largo plazo, empresas asociadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Beneficios procedentes de participaciones a largo plazo, empresas asociadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Beneficios procedentes de participaciones a largo plazo en partes vinculadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "Beneficios procedentes del inmovilizado intangible",
- "root_type": "Income"
+ "name": "Beneficios procedentes del inmovilizado material",
+ "report_type": "Profit and Loss"
}
],
- "name": "Beneficios procedentes del inmovilizado intangible",
- "root_type": "Income"
+ "name": "Beneficios procedentes del inmovilizado material",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Diferencia negativa en combinaciones de negocios",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Diferencia negativa en combinaciones de negocios",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Beneficos por operaciones con obligaciones propias",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Beneficos por operaciones con obligaciones propias",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ingresos excepcionales",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos excepcionales",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Beneficios procedentes de activos no corrientes e ingresos excepcionales",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
- "name": "Subvenciones, donaciones y legados a la explotaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Subvenciones, donaciones y legados a la explotaci\u00f3n",
- "root_type": "Income"
- },
- {
- "children": [
- {
"name": "Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Subvenciones, donaciones y legados a la explotaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Subvenciones, donaciones y legados a la explotaci\u00f3n",
+ "report_type": "Profit and Loss"
}
],
"name": "Subvenciones, donaciones y legados",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ingresos por servicios diversos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos por servicios diversos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdida transferido (gestor)",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdida transferido (gestor)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficio atribuido (part\u00edcipe o asociado no gestor)",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficio atribuido (part\u00edcipe o asociado no gestor)",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Resultados de operaciones en com\u00fan",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos por arrendamientos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos por arrendamientos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos por comisiones",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos por comisiones",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos por servicios al personal",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos por servicios al personal",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de propiedad industrial cedida en explotaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de propiedad industrial cedida en explotaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Otros ingresos de gesti\u00f3n",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Trabajos realizados en inversiones inmobiliarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Trabajos realizados en inversiones inmobiliarias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Trabajos realizados para el inmovilizado material en curso",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Trabajos realizados para el inmovilizado material en curso",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Trabajos realizados para el inmovilizado intangible",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Trabajos realizados para el inmovilizado intangible",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Trabajos realizados para el inmovilizado material",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Trabajos realizados para el inmovilizado material",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Trabajos realizados para la empresa",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Descuentos sobre ventas por pronto pago de productos semiterminados",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Descuentos sobre ventas por pronto pago de productos semiterminados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Descuentos sobre ventas por pronto pago de subproductos y residuos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Descuentos sobre ventas por pronto pago de subproductos y residuos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Descuentos sobre ventas por pronto pago de mercader\u00edas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Descuentos sobre ventas por pronto pago de mercader\u00edas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Descuentos sobre ventas por pronto pago de productos terminados",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Descuentos sobre ventas por pronto pago de productos terminados",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Descuentos sobre ventas por pronto pago",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Prestaciones de servicios fuera de la UE",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Prestaciones de servicios fuera de la UE",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Prestaciones de servicios Intracomunitarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Prestaciones de servicios Intracomunitarias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Prestaciones de servicios en Espa\u00f1a",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Prestaciones de servicios en Espa\u00f1a",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Prestaciones de servicios",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ventas de envases y embalajes en Espa\u00f1a",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de envases y embalajes en Espa\u00f1a",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de envases y embalajes Intracomunitarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de envases y embalajes Intracomunitarias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de envases y embalajes Exportaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de envases y embalajes Exportaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de envases y embalajes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ventas de subproductos y residuos Intracomunitarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de subproductos y residuos Intracomunitarias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de subproductos y residuos en Espa\u00f1a",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de subproductos y residuos en Espa\u00f1a",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de subproductos y residuos Exportaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de subproductos y residuos Exportaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de subproductos y residuos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ventas de productos semiterminados Exportaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de productos semiterminados Exportaci\u00f3n",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de productos semiterminados en Espa\u00f1a",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de productos semiterminados en Espa\u00f1a",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de productos semiterminados Intracomunitarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de productos semiterminados Intracomunitarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de productos semiterminados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ventas de productos terminados Exportaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de productos terminados Exportaci\u00f3n",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de productos terminados Intracomunitarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de productos terminados Intracomunitarias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de productos terminados en Espa\u00f1a",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de productos terminados en Espa\u00f1a",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de productos terminados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ventas de mercader\u00edas en Espa\u00f1a",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de mercader\u00edas en Espa\u00f1a",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de mercader\u00edas Intracomunitarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de mercader\u00edas Intracomunitarias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de mercader\u00edas Exportaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de mercader\u00edas Exportaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de mercader\u00edas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "\"Rappels\" sobre ventas de productos semiterminados",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "\"Rappels\" sobre ventas de productos semiterminados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "\"Rappels\" sobre ventas de productos terminados",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "\"Rappels\" sobre ventas de productos terminados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "\"Rappels\" sobre ventas de mercader\u00edas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "\"Rappels\" sobre ventas de mercader\u00edas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "\"Rappels\" sobre ventas de envases y embalajes",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "\"Rappels\" sobre ventas de envases y embalajes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "\"Rappels\" sobre ventas de subproductos y residuos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "\"Rappels\" sobre ventas de subproductos y residuos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "\"Rappels\" sobre ventas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Devoluciones de ventas de mercader\u00edas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Devoluciones de ventas de mercader\u00edas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Devoluciones de ventas de productos terminados",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Devoluciones de ventas de productos terminados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Devoluciones de ventas de productos semiterminados",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Devoluciones de ventas de productos semiterminados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Devoluciones de ventas de subproductos y residuos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Devoluciones de ventas de subproductos y residuos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Devoluciones de ventas de envases y embalajes",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Devoluciones de ventas de envases y embalajes",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Devoluciones de ventas y operaciones similares",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de mercader\u00edas, de producci\u00f3n propia, de servicios, etc.",
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -5272,45 +5103,45 @@
"children": [
{
"name": "Variaci\u00f3n de existencias de productos en curso",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Variaci\u00f3n de existencias de productos en curso",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de productos semiterminados",
- "root_type": "Income"
- }
- ],
- "name": "Variaci\u00f3n de existencias de productos semiterminados",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Variaci\u00f3n de existencias de productos terminados",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Variaci\u00f3n de existencias de productos terminados",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Variaci\u00f3n de existencias de subproductos, residuos y materiales recuperados",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Variaci\u00f3n de existencias de subproductos, residuos y materiales recuperados",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Variaci\u00f3n de existencias de productos semiterminados",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Variaci\u00f3n de existencias de productos semiterminados",
+ "report_type": "Profit and Loss"
}
],
"name": "Variaci\u00f3n de existencias",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -5318,337 +5149,11 @@
"children": [
{
"name": "Reversi\u00f3n del deterioro de las inversiones inmobiliarias",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Reversi\u00f3n del deterioro de las inversiones inmobiliarias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de productos terminados y en curso de fabricaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de productos terminados y en curso de fabricaci\u00f3n",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de mercader\u00edas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de mercader\u00edas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de materias primas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de materias primas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de otros aprovisionamientos",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de otros aprovisionamientos",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de existencias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
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- "root_type": "Income"
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- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
- "root_type": "Income"
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- "root_type": "Income"
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- "root_type": "Income"
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- "root_type": "Income"
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- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
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- "name": "Reversi\u00f3n del deterioro de participaciones y valores representativos de deuda a corto plazo",
- "root_type": "Income"
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- }
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- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos por operaciones comerciales",
- "root_type": "Income"
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- "children": [
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- {
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- "name": "Exceso de provisi\u00f3n para impuestos",
- "root_type": "Income"
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- {
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- {
- "name": "Exceso de provisi\u00f3n para reestructuraciones",
- "root_type": "Income"
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- ],
- "name": "Exceso de provisi\u00f3n para reestructuraciones",
- "root_type": "Income"
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- "children": [
- {
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- {
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- "name": "Exceso de provisi\u00f3n por contratos onerosos",
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- "name": "Exceso de provisi\u00f3n por operaciones comerciales",
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- "children": [
- {
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- }
- ],
- "name": "Exceso de provisi\u00f3n para actuaciones medioambientales",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n por retribuciones al personal",
- "root_type": "Income"
- }
- ],
- "name": "Exceso de provisi\u00f3n por retribuciones al personal",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n por transacciones con pagos basados en instrumentos de patrimonio",
- "root_type": "Income"
- }
- ],
- "name": "Exceso de provisi\u00f3n por transacciones con pagos basados en instrumentos de patrimonio",
- "root_type": "Income"
- }
- ],
- "name": "Exceso de provisiones",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
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- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras empresas",
- "root_type": "Income"
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- {
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- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas",
- "root_type": "Income"
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- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas asociadas",
- "root_type": "Income"
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- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas del grupo",
- "root_type": "Income"
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- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas del grupo",
- "root_type": "Income"
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- {
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- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas",
- "root_type": "Income"
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- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo",
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- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones y valores representativos de deuda a largo plazo",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -5656,101 +5161,402 @@
"children": [
{
"name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas del grupo",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas del grupo",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas asociadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas asociadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras partes vinculadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras partes vinculadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras empresas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras empresas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
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+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
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+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
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+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
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+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras empresas",
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+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
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+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo",
+ "report_type": "Profit and Loss"
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+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
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+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de participaciones y valores representativos de deuda a corto plazo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos por operaciones comerciales",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos por operaciones comerciales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Exceso de provisi\u00f3n para otras responsabilidades",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Exceso de provisi\u00f3n para otras responsabilidades",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Exceso de provisi\u00f3n por retribuciones al personal",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Exceso de provisi\u00f3n por retribuciones al personal",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Exceso de provisi\u00f3n para impuestos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Exceso de provisi\u00f3n para impuestos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Exceso de provisi\u00f3n para reestructuraciones",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Exceso de provisi\u00f3n para reestructuraciones",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Exceso de provisi\u00f3n por transacciones con pagos basados en instrumentos de patrimonio",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Exceso de provisi\u00f3n por transacciones con pagos basados en instrumentos de patrimonio",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Exceso de provisi\u00f3n por contratos onerosos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Exceso de provisi\u00f3n por contratos onerosos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Exceso de provisi\u00f3n para otras operaciones comerciales",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Exceso de provisi\u00f3n para otras operaciones comerciales",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Exceso de provisi\u00f3n por operaciones comerciales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Exceso de provisi\u00f3n para actuaciones medioambientales",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Exceso de provisi\u00f3n para actuaciones medioambientales",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Exceso de provisiones",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
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+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
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+ ],
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
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+ {
+ "children": [
+ {
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+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de participaciones y valores representativos de deuda a largo plazo",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Reversi\u00f3n del deterioro del inmovilizado intangible",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Reversi\u00f3n del deterioro del inmovilizado intangible",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Reversi\u00f3n del deterioro del inmovilizado material",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Reversi\u00f3n del deterioro del inmovilizado material",
- "root_type": "Income"
- }
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- "name": "Excesos y aplicaciones de provisiones y de p\u00e9rdidas por deterioro",
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- "name": "Ventas e ingresos",
- "root_type": "Income"
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- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos anticipados",
- "root_type": "Liability"
- }
- ],
- "name": "Ingresos anticipados",
- "root_type": "Liability"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "Gastos anticipados",
- "root_type": "Asset"
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de productos terminados y en curso de fabricaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de productos terminados y en curso de fabricaci\u00f3n",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de mercader\u00edas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de mercader\u00edas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de materias primas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de materias primas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de otros aprovisionamientos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de otros aprovisionamientos",
+ "report_type": "Profit and Loss"
}
],
- "name": "Gastos anticipados",
- "root_type": "Asset"
+ "name": "Reversi\u00f3n del deterioro de existencias",
+ "report_type": "Profit and Loss"
}
],
- "name": "Ajustes por periodificaci\u00f3n"
- },
+ "name": "Excesos y aplicaciones de provisiones y de p\u00e9rdidas por deterioro",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas e ingresos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
{
"children": [
{
@@ -5779,6 +5585,14 @@
{
"children": [
{
+ "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas del grupo"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas del grupo"
+ },
+ {
+ "children": [
+ {
"name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con otras partes vinculadas"
}
],
@@ -5791,14 +5605,6 @@
}
],
"name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas asociadas"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas del grupo"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas del grupo"
}
],
"name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con partes vinculadas"
@@ -5819,80 +5625,123 @@
{
"children": [
{
- "name": "Hacienda P\u00fablica, retenciones y pagos a cuenta"
+ "name": "Ingresos anticipados",
+ "report_type": "Balance Sheet"
}
],
- "name": "Hacienda P\u00fablica, retenciones y pagos a cuenta"
+ "name": "Ingresos anticipados",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Hacienda P\u00fablica. IVA soportado"
- },
- {
- "name": "Hacienda P\u00fablica. IVA soportado"
+ "name": "Gastos anticipados",
+ "report_type": "Balance Sheet"
}
],
- "name": "Hacienda P\u00fablica, IVA soportado"
- },
+ "name": "Gastos anticipados",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Ajustes por periodificaci\u00f3n"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
{
+ "account_type": "Tax",
"children": [
{
+ "account_type": "Tax",
"children": [
{
- "name": "Hacienda P\u00fablica, acreedora por subvenciones a reintegrar"
- }
- ],
- "name": "Hacienda P\u00fablica, acreedora por subvenciones a reintegrar"
- },
- {
- "children": [
- {
+ "account_type": "Tax",
"name": "Hacienda P\u00fablica, acreedora por retenciones practicadas"
}
],
"name": "Hacienda P\u00fablica, acreedora por retenciones practicadas"
},
{
+ "account_type": "Tax",
"children": [
{
+ "account_type": "Tax",
"name": "Hacienda P\u00fablica, acreedora por IVA"
}
],
"name": "Hacienda P\u00fablica, acreedora por IVA"
},
{
+ "account_type": "Tax",
"children": [
{
+ "account_type": "Tax",
"name": "Hacienda P\u00fablica, acreedora por impuesto sobre sociedades"
}
],
"name": "Hacienda P\u00fablica, acreedora por impuesto sobre sociedades"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica, acreedora por subvenciones a reintegrar"
+ }
+ ],
+ "name": "Hacienda P\u00fablica, acreedora por subvenciones a reintegrar"
}
],
"name": "Hacienda P\u00fablica, acreedora por conceptos fiscales"
},
{
+ "account_type": "Tax",
"children": [
{
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica, retenciones y pagos a cuenta"
+ }
+ ],
+ "name": "Hacienda P\u00fablica, retenciones y pagos a cuenta"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Pasivos por diferencias temporarias imponibles"
+ }
+ ],
+ "name": "Pasivos por diferencias temporarias imponibles"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
"children": [
{
+ "account_type": "Tax",
"name": "Derechos por deducciones y bonificaciones pendientes de aplicar"
}
],
"name": "Derechos por deducciones y bonificaciones pendientes de aplicar"
},
{
+ "account_type": "Tax",
"children": [
{
+ "account_type": "Tax",
"name": "Activos por diferencias temporarias deducibles"
}
],
"name": "Activos por diferencias temporarias deducibles"
},
{
+ "account_type": "Tax",
"children": [
{
+ "account_type": "Tax",
"name": "Cr\u00e9dito por p\u00e9rdidas a compensar del ejercicio"
}
],
@@ -5902,34 +5751,63 @@
"name": "Activos por impuesto diferido"
},
{
+ "account_type": "Tax",
"children": [
{
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. IVA repercutido"
+ }
+ ],
+ "name": "Hacienda P\u00fablica, IVA repercutido"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Organismos de la Seguridad Social, acreedores"
+ }
+ ],
+ "name": "Organismos de la Seguridad Social, acreedores"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
"name": "Organismos de la Seguridad Social, deudores"
}
],
"name": "Organismos de la Seguridad Social, deudores"
},
{
+ "account_type": "Tax",
"children": [
{
+ "account_type": "Tax",
"children": [
{
+ "account_type": "Tax",
"name": "Hacienda P\u00fablica, deudora por IVA"
}
],
"name": "Hacienda P\u00fablica, deudora por IVA"
},
{
+ "account_type": "Tax",
"children": [
{
+ "account_type": "Tax",
"name": "Hacienda P\u00fablica, deudora por subvenciones concedidas"
}
],
"name": "Hacienda P\u00fablica, deudora por subvenciones concedidas"
},
{
+ "account_type": "Tax",
"children": [
{
+ "account_type": "Tax",
"name": "Hacienda P\u00fablica, deudora por devoluci\u00f3n de impuestos"
}
],
@@ -5939,28 +5817,18 @@
"name": "Hacienda P\u00fablica, deudora por diversos conceptos"
},
{
+ "account_type": "Tax",
"children": [
{
- "name": "Pasivos por diferencias temporarias imponibles"
- }
- ],
- "name": "Pasivos por diferencias temporarias imponibles"
- },
- {
- "children": [
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. IVA soportado"
+ },
{
- "name": "Hacienda P\u00fablica. IVA repercutido"
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. IVA soportado"
}
],
- "name": "Hacienda P\u00fablica, IVA repercutido"
- },
- {
- "children": [
- {
- "name": "Organismos de la Seguridad Social, acreedores"
- }
- ],
- "name": "Organismos de la Seguridad Social, acreedores"
+ "name": "Hacienda P\u00fablica, IVA soportado"
}
],
"name": "Administraciones p\u00fablicas"
@@ -5971,31 +5839,31 @@
"children": [
{
"name": "Anticipos de remuneraciones",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Anticipos de remuneraciones",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Remuneraciones mediante sistemas de aportaci\u00f3n definida pendientes de pago",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "Remuneraciones mediante sistemas de aportaci\u00f3n definida pendientes de pago",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Remuneraciones pendientes de pago",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "Remuneraciones pendientes de pago",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "Personal"
@@ -6005,38 +5873,58 @@
{
"children": [
{
- "children": [
- {
- "name": "Deudores (moneda extranjera)",
- "root_type": "Asset"
- }
- ],
- "name": "Deudores (moneda extranjera)",
- "root_type": "Asset"
- },
+ "name": "Deudores de dudoso cobro",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudores de dudoso cobro",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudores por operaciones en com\u00fan",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudores por operaciones en com\u00fan",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
{
"children": [
{
"name": "Deudores, facturas pendientes de formalizar",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deudores, facturas pendientes de formalizar",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudores (moneda extranjera)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudores (moneda extranjera)",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Deudores (euros)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deudores (euros)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deudores",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -6044,157 +5932,183 @@
"children": [
{
"name": "Deudores, efectos comerciales en gesti\u00f3n de cobro",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deudores, efectos comerciales en gesti\u00f3n de cobro",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Deudores, efectos comerciales en cartera",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deudores, efectos comerciales en cartera",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Deudores, efectos comerciales descontados",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deudores, efectos comerciales descontados",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Deudores, efectos comerciales impagados",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deudores, efectos comerciales impagados",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deudores, efectos comerciales a cobrar",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deudores de dudoso cobro",
- "root_type": "Asset"
- }
- ],
- "name": "Deudores de dudoso cobro",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deudores por operaciones en com\u00fan",
- "root_type": "Asset"
- }
- ],
- "name": "Deudores por operaciones en com\u00fan",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deudores varios",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
- "name": "Clientes, otras partes vinculadas",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes, otras partes vinculadas",
- "root_type": "Asset"
- },
- {
- "children": [
+ "children": [
+ {
+ "name": "Clientes empresas del grupo, facturas pendientes de formalizar",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes empresas del grupo, facturas pendientes de formalizar",
+ "report_type": "Balance Sheet"
+ },
{
- "name": "Clientes, empresas asociadas",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes, empresas asociadas",
- "root_type": "Asset"
- },
- {
- "children": [
+ "children": [
+ {
+ "name": "Envases y embalajes a devolver a clientes, empresas del grupo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Envases y embalajes a devolver a clientes, empresas del grupo",
+ "report_type": "Balance Sheet"
+ },
{
- "name": "Envases y embalajes a devolver por clientes",
- "root_type": "Asset"
+ "children": [
+ {
+ "name": "Clientes empresas del grupo de dudoso cobro",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes empresas del grupo de dudoso cobro",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes empresas del grupo (moneda extranjera)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes empresas del grupo (moneda extranjera)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes empresas del grupo, operaciones de factoring",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes empresas del grupo, operaciones de factoring",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Efectos comerciales a cobrar, empresas del grupo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Efectos comerciales a cobrar, empresas del grupo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes empresas del grupo (euros)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes empresas del grupo (euros)",
+ "report_type": "Balance Sheet"
}
],
- "name": "Envases y embalajes a devolver por clientes",
- "root_type": "Asset"
+ "name": "Clientes, empresas del grupo",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Anticipos de clientes",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Anticipos de clientes",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
- "name": "Efectos comerciales impagados",
- "root_type": "Asset"
- }
- ],
- "name": "Efectos comerciales impagados",
- "root_type": "Asset"
- },
- {
- "children": [
- {
"name": "Efectos comerciales descontados",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Efectos comerciales descontados",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Efectos comerciales en cartera",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Efectos comerciales en cartera",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Efectos comerciales impagados",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Efectos comerciales impagados",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Efectos comerciales en gesti\u00f3n de cobro",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Efectos comerciales en gesti\u00f3n de cobro",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Clientes, efectos comerciales a cobrar",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -6202,285 +6116,219 @@
"children": [
{
"name": "Clientes (euros)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Clientes (euros)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Clientes (moneda extranjera)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Clientes (moneda extranjera)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Clientes, facturas pendientes de recibir o de formalizar",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Clientes, facturas pendientes de recibir o de formalizar",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Clientes",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Clientes empresas del grupo, facturas pendientes de formalizar",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes empresas del grupo, facturas pendientes de formalizar",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes empresas del grupo de dudoso cobro",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes empresas del grupo de dudoso cobro",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Envases y embalajes a devolver a clientes, empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Envases y embalajes a devolver a clientes, empresas del grupo",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes empresas del grupo (moneda extranjera)",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes empresas del grupo (moneda extranjera)",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes empresas del grupo, operaciones de factoring",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes empresas del grupo, operaciones de factoring",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Efectos comerciales a cobrar, empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Efectos comerciales a cobrar, empresas del grupo",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes empresas del grupo (euros)",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes empresas del grupo (euros)",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes, empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Clientes, operaciones de factoring",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Clientes, operaciones de factoring",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes, otras partes vinculadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes, otras partes vinculadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes, empresas asociadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes, empresas asociadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Envases y embalajes a devolver por clientes",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Envases y embalajes a devolver por clientes",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Clientes de dudoso cobro",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Clientes de dudoso cobro",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Clientes",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
- "children": [
- {
- "name": "Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar",
- "root_type": "Liability"
- }
- ],
- "name": "Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Acreedores por prestaciones de servicios (euros)",
- "root_type": "Liability"
- }
- ],
- "name": "Acreedores por prestaciones de servicios (euros)",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Acreedores por prestaciones de servicios (moneda extranjera)",
- "root_type": "Liability"
- }
- ],
- "name": "Acreedores por prestaciones de servicios (moneda extranjera)",
- "root_type": "Liability"
- }
- ],
- "name": "Acreedores por prestaciones de servicios",
- "root_type": "Liability"
- },
- {
- "children": [
- {
"name": "Acreedores por operaciones en com\u00fan",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "Acreedores por operaciones en com\u00fan",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Acreedores, efectos comerciales a pagar",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "Acreedores, efectos comerciales a pagar",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Acreedores por prestaciones de servicios (euros)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Acreedores por prestaciones de servicios (euros)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Acreedores por prestaciones de servicios (moneda extranjera)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Acreedores por prestaciones de servicios (moneda extranjera)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Acreedores por prestaciones de servicios",
+ "report_type": "Balance Sheet"
}
],
"name": "Acreedores varios",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
+ "name": "Proveedores, empresas asociadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Proveedores, empresas asociadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Envases y embalajes a devolver a proveedores",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Envases y embalajes a devolver a proveedores",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
"children": [
{
"name": "Proveedores, facturas pendientes de recibir o de formalizar",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "Proveedores, facturas pendientes de recibir o de formalizar",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Proveedores (euros)",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "Proveedores (euros)",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Proveedores (moneda extranjera)",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "Proveedores (moneda extranjera)",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "Proveedores",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Proveedores, empresas asociadas",
- "root_type": "Liability"
- }
- ],
- "name": "Proveedores, empresas asociadas",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Proveedores, otras partes vinculadas",
- "root_type": "Liability"
- }
- ],
- "name": "Proveedores, otras partes vinculadas",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Envases y embalajes a devolver a proveedores",
- "root_type": "Liability"
- }
- ],
- "name": "Envases y embalajes a devolver a proveedores",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Anticipos a proveedores",
- "root_type": "Liability"
- }
- ],
- "name": "Anticipos a proveedores",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Proveedores, efectos comerciales a pagar",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "Proveedores, efectos comerciales a pagar",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -6488,59 +6336,79 @@
"children": [
{
"name": "Proveedores, empresas del grupo (euros)",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "Proveedores, empresas del grupo (euros)",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Efectos comerciales a pagar, empresas del grupo",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "Efectos comerciales a pagar, empresas del grupo",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Proveedores, empresas del grupo (moneda extranjera)",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "Proveedores, empresas del grupo (moneda extranjera)",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Envases y embalajes a devolver a proveedores, empresas del grupo",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "Envases y embalajes a devolver a proveedores, empresas del grupo",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "Proveedores, empresas del grupo",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Proveedores, otras partes vinculadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Proveedores, otras partes vinculadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Anticipos a proveedores",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Anticipos a proveedores",
+ "report_type": "Balance Sheet"
}
],
"name": "Proveedores",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "Acreedores y deudores por operaciones comerciales"
@@ -6568,6 +6436,14 @@
{
"children": [
{
+ "name": "Intereses a corto plazo de empr\u00e9stitos y otras emisiones an\u00e1logas"
+ }
+ ],
+ "name": "Intereses a corto plazo de empr\u00e9stitos y otras emisiones an\u00e1logas"
+ },
+ {
+ "children": [
+ {
"name": "Obligaciones y bonos convertibles a corto plazo"
}
],
@@ -6594,14 +6470,6 @@
{
"children": [
{
- "name": "Obligaciones y bonos amortizados"
- }
- ],
- "name": "Obligaciones y bonos amortizados"
- },
- {
- "children": [
- {
"name": "Obligaciones y bonos convertibles amortizados"
}
],
@@ -6610,6 +6478,14 @@
{
"children": [
{
+ "name": "Obligaciones y bonos amortizados"
+ }
+ ],
+ "name": "Obligaciones y bonos amortizados"
+ },
+ {
+ "children": [
+ {
"name": "Otros valores negociables amortizados"
}
],
@@ -6617,14 +6493,6 @@
}
],
"name": "Valores negociables amortizados"
- },
- {
- "children": [
- {
- "name": "Intereses a corto plazo de empr\u00e9stitos y otras emisiones an\u00e1logas"
- }
- ],
- "name": "Intereses a corto plazo de empr\u00e9stitos y otras emisiones an\u00e1logas"
}
],
"name": "Empr\u00e9stitos, deudas con caracter\u00edsticas especiales y otras emisiones an\u00e1logas a corto plazo"
@@ -6792,13 +6660,13 @@
{
"children": [
{
- "name": "Deudas a corto plazo transformables en subvenciones, donaciones y legados"
- }
- ],
- "name": "Deudas a corto plazo transformables en subvenciones, donaciones y legados"
- },
- {
- "children": [
+ "children": [
+ {
+ "name": "Provisi\u00f3n a corto plazo para reestructuraciones de patrimonio"
+ }
+ ],
+ "name": "Provisi\u00f3n a corto plazo para reestructuraciones de patrimonio"
+ },
{
"children": [
{
@@ -6810,10 +6678,10 @@
{
"children": [
{
- "name": "Provisi\u00f3n a corto plazo para reestructuraciones de patrimonio"
+ "name": "Provisi\u00f3n a corto plazo para actuaciones medioambientales"
}
],
- "name": "Provisi\u00f3n a corto plazo para reestructuraciones de patrimonio"
+ "name": "Provisi\u00f3n a corto plazo para actuaciones medioambientales"
},
{
"children": [
@@ -6846,14 +6714,6 @@
}
],
"name": "Provisi\u00f3n a corto plazo por retribuciones al personal"
- },
- {
- "children": [
- {
- "name": "Provisi\u00f3n a corto plazo para actuaciones medioambientales"
- }
- ],
- "name": "Provisi\u00f3n a corto plazo para actuaciones medioambientales"
}
],
"name": "Provisiones a corto plazo"
@@ -6869,6 +6729,14 @@
{
"children": [
{
+ "name": "Deudas a corto plazo transformables en subvenciones, donaciones y legados"
+ }
+ ],
+ "name": "Deudas a corto plazo transformables en subvenciones, donaciones y legados"
+ },
+ {
+ "children": [
+ {
"name": "Deudas a corto plazo"
}
],
@@ -6990,18 +6858,18 @@
{
"children": [
{
- "name": "Participaciones a corto plazo en empresas del grupo"
- }
- ],
- "name": "Participaciones a corto plazo en empresas del grupo"
- },
- {
- "children": [
- {
"name": "Participaciones a corto plazo en empresas asociadas"
}
],
"name": "Participaciones a corto plazo en empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Participaciones a corto plazo en empresas del grupo"
+ }
+ ],
+ "name": "Participaciones a corto plazo en empresas del grupo"
}
],
"name": "Participaciones a corto plazo en partes vinculadas"
@@ -7011,6 +6879,35 @@
{
"children": [
{
+ "name": "Valores representativos de deuda a corto plazo de empresas del grupo"
+ }
+ ],
+ "name": "Valores representativos de deuda a corto plazo de empresas del grupo"
+ },
+ {
+ "children": [
+ {
+ "name": "Valores representativos de deuda a corto plazo de empresas asociadas"
+ }
+ ],
+ "name": "Valores representativos de deuda a corto plazo de empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Valores representativos de deuda a corto plazo de otras partes vinculadas"
+ }
+ ],
+ "name": "Valores representativos de deuda a corto plazo de otras partes vinculadas"
+ }
+ ],
+ "name": "Valores representativos de deuda a corto plazo de partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
"name": "Cr\u00e9ditos a corto plazo a otras partes vinculadas"
}
],
@@ -7069,14 +6966,6 @@
{
"children": [
{
- "name": "Intereses a corto plazo de cr\u00e9ditos a empresas del grupo"
- }
- ],
- "name": "Intereses a corto plazo de cr\u00e9ditos a empresas del grupo"
- },
- {
- "children": [
- {
"name": "Intereses a corto plazo de cr\u00e9ditos a otras partes vinculadas"
}
],
@@ -7089,6 +6978,14 @@
}
],
"name": "Intereses a corto plazo de cr\u00e9ditos a empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de cr\u00e9ditos a empresas del grupo"
+ }
+ ],
+ "name": "Intereses a corto plazo de cr\u00e9ditos a empresas del grupo"
}
],
"name": "Intereses a corto plazo de cr\u00e9ditos a partes vinculadas"
@@ -7121,35 +7018,6 @@
}
],
"name": "Dividendo a cobrar de inversiones financieras en partes vinculadas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Valores representativos de deuda a corto plazo de empresas del grupo"
- }
- ],
- "name": "Valores representativos de deuda a corto plazo de empresas del grupo"
- },
- {
- "children": [
- {
- "name": "Valores representativos de deuda a corto plazo de empresas asociadas"
- }
- ],
- "name": "Valores representativos de deuda a corto plazo de empresas asociadas"
- },
- {
- "children": [
- {
- "name": "Valores representativos de deuda a corto plazo de otras partes vinculadas"
- }
- ],
- "name": "Valores representativos de deuda a corto plazo de otras partes vinculadas"
- }
- ],
- "name": "Valores representativos de deuda a corto plazo de partes vinculadas"
}
],
"name": "Inversiones financieras a corto plazo en partes vinculadas"
@@ -7183,6 +7051,14 @@
{
"children": [
{
+ "name": "Cr\u00e9ditos a corto plazo"
+ }
+ ],
+ "name": "Cr\u00e9ditos a corto plazo"
+ },
+ {
+ "children": [
+ {
"name": "Dividendo a cobrar"
}
],
@@ -7207,22 +7083,6 @@
{
"children": [
{
- "name": "Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo"
- }
- ],
- "name": "Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos a corto plazo"
- }
- ],
- "name": "Cr\u00e9ditos a corto plazo"
- },
- {
- "children": [
- {
"name": "Intereses a corto plazo de valores representativos de deudas"
}
],
@@ -7231,6 +7091,14 @@
{
"children": [
{
+ "name": "Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo"
+ }
+ ],
+ "name": "Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo"
+ },
+ {
+ "children": [
+ {
"name": "Imposiciones a corto plazo"
}
],
@@ -7246,6 +7114,125 @@
{
"children": [
{
+ "name": "Activos por derivados financieros a corto plazo, cartera de negociaci\u00f3n"
+ }
+ ],
+ "name": "Activos por derivados financieros a corto plazo, cartera de negociaci\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "name": "Pasivos por derivados financieros a corto plazo, instrumentos de cobertura"
+ }
+ ],
+ "name": "Pasivos por derivados financieros a corto plazo, instrumentos de cobertura"
+ },
+ {
+ "children": [
+ {
+ "name": "Activos por derivados financieros a corto plazo, instrumentos de cobertura"
+ }
+ ],
+ "name": "Activos por derivados financieros a corto plazo, instrumentos de cobertura"
+ },
+ {
+ "children": [
+ {
+ "name": "Pasivos por derivados financieros a corto plazo, cartera de negociaci\u00f3n"
+ }
+ ],
+ "name": "Pasivos por derivados financieros a corto plazo, cartera de negociaci\u00f3n"
+ }
+ ],
+ "name": "Derivados financieros a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Socios por desembolsos exigidos sobre acciones o participaciones ordinarias"
+ }
+ ],
+ "name": "Socios por desembolsos exigidos sobre acciones o participaciones ordinarias"
+ },
+ {
+ "children": [
+ {
+ "name": "Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros"
+ }
+ ],
+ "name": "Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros"
+ }
+ ],
+ "name": "Socios por desembolsos exigidos"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Desembolsos exigidos sobre participaciones, otras partes vinculadas"
+ }
+ ],
+ "name": "Desembolsos exigidos sobre participaciones, otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Desembolsos exigidos sobre participaciones, empresas asociadas"
+ }
+ ],
+ "name": "Desembolsos exigidos sobre participaciones, empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Desembolsos exigidos sobre participaciones de otras empresas"
+ }
+ ],
+ "name": "Desembolsos exigidos sobre participaciones de otras empresas"
+ },
+ {
+ "children": [
+ {
+ "name": "Desembolsos exigidos sobre participaciones, empresas del grupo"
+ }
+ ],
+ "name": "Desembolsos exigidos sobre participaciones, empresas del grupo"
+ }
+ ],
+ "name": "Desembolsos exigidos sobre participaciones en el patrimonio neto"
+ },
+ {
+ "children": [
+ {
+ "name": "Dividendo activo a cuenta"
+ }
+ ],
+ "name": "Dividendo activo a cuenta"
+ },
+ {
+ "children": [
+ {
+ "name": "Cuenta corriente con uniones temporales de empresas y comunidades de bienes"
+ }
+ ],
+ "name": "Cuenta corriente con uniones temporales de empresas y comunidades de bienes"
+ },
+ {
+ "children": [
+ {
+ "name": "Partidas pendientes de aplicaci\u00f3n"
+ }
+ ],
+ "name": "Partidas pendientes de aplicaci\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
"name": "Cuenta corriente con empresas del grupo"
}
],
@@ -7273,88 +7260,6 @@
{
"children": [
{
- "name": "Cuenta corriente con socios y administradores"
- }
- ],
- "name": "Cuenta corriente con socios y administradores"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Socios por desembolsos exigidos sobre acciones o participaciones ordinarias"
- }
- ],
- "name": "Socios por desembolsos exigidos sobre acciones o participaciones ordinarias"
- },
- {
- "children": [
- {
- "name": "Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros"
- }
- ],
- "name": "Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros"
- }
- ],
- "name": "Socios por desembolsos exigidos"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Desembolsos exigidos sobre participaciones, empresas asociadas"
- }
- ],
- "name": "Desembolsos exigidos sobre participaciones, empresas asociadas"
- },
- {
- "children": [
- {
- "name": "Desembolsos exigidos sobre participaciones, otras partes vinculadas"
- }
- ],
- "name": "Desembolsos exigidos sobre participaciones, otras partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Desembolsos exigidos sobre participaciones de otras empresas"
- }
- ],
- "name": "Desembolsos exigidos sobre participaciones de otras empresas"
- },
- {
- "children": [
- {
- "name": "Desembolsos exigidos sobre participaciones, empresas del grupo"
- }
- ],
- "name": "Desembolsos exigidos sobre participaciones, empresas del grupo"
- }
- ],
- "name": "Desembolsos exigidos sobre participaciones en el patrimonio neto"
- },
- {
- "children": [
- {
- "name": "Cuenta corriente con uniones temporales de empresas y comunidades de bienes"
- }
- ],
- "name": "Cuenta corriente con uniones temporales de empresas y comunidades de bienes"
- },
- {
- "children": [
- {
- "name": "Partidas pendientes de aplicaci\u00f3n"
- }
- ],
- "name": "Partidas pendientes de aplicaci\u00f3n"
- },
- {
- "children": [
- {
"children": [
{
"name": "Socios de sociedad escindida"
@@ -7365,6 +7270,14 @@
{
"children": [
{
+ "name": "Socios, cuenta de escisi\u00f3n"
+ }
+ ],
+ "name": "Socios, cuenta de escisi\u00f3n"
+ },
+ {
+ "children": [
+ {
"name": "Socios de sociedad disuelta"
}
],
@@ -7377,14 +7290,6 @@
}
],
"name": "Socios, cuenta de fusi\u00f3n"
- },
- {
- "children": [
- {
- "name": "Socios, cuenta de escisi\u00f3n"
- }
- ],
- "name": "Socios, cuenta de escisi\u00f3n"
}
],
"name": "Cuentas corrientes en fusiones y escisiones"
@@ -7392,55 +7297,18 @@
{
"children": [
{
- "children": [
- {
- "name": "Pasivos por derivados financieros a corto plazo, instrumentos de cobertura"
- }
- ],
- "name": "Pasivos por derivados financieros a corto plazo, instrumentos de cobertura"
- },
- {
- "children": [
- {
- "name": "Activos por derivados financieros a corto plazo, cartera de negociaci\u00f3n"
- }
- ],
- "name": "Activos por derivados financieros a corto plazo, cartera de negociaci\u00f3n"
- },
- {
- "children": [
- {
- "name": "Activos por derivados financieros a corto plazo, instrumentos de cobertura"
- }
- ],
- "name": "Activos por derivados financieros a corto plazo, instrumentos de cobertura"
- },
- {
- "children": [
- {
- "name": "Pasivos por derivados financieros a corto plazo, cartera de negociaci\u00f3n"
- }
- ],
- "name": "Pasivos por derivados financieros a corto plazo, cartera de negociaci\u00f3n"
- }
- ],
- "name": "Derivados financieros a corto plazo"
- },
- {
- "children": [
- {
- "name": "Dividendo activo a cuenta"
- }
- ],
- "name": "Dividendo activo a cuenta"
- },
- {
- "children": [
- {
"name": "Titular de la explotaci\u00f3n"
}
],
"name": "Titular de la explotaci\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "name": "Cuenta corriente con socios y administradores"
+ }
+ ],
+ "name": "Cuenta corriente con socios y administradores"
}
],
"name": "Otras cuentas no bancarias"
@@ -7474,6 +7342,14 @@
{
"children": [
{
+ "name": "Dep\u00f3sitos recibidos a corto plazo"
+ }
+ ],
+ "name": "Dep\u00f3sitos recibidos a corto plazo"
+ },
+ {
+ "children": [
+ {
"name": "Fianzas recibidas a corto plazo"
}
],
@@ -7494,14 +7370,6 @@
}
],
"name": "Intereses cobrados por anticipado"
- },
- {
- "children": [
- {
- "name": "Dep\u00f3sitos recibidos a corto plazo"
- }
- ],
- "name": "Dep\u00f3sitos recibidos a corto plazo"
}
],
"name": "Fianzas y dep\u00f3sitos recibidos y constituidos a corto plazo y ajustes por periodificaci\u00f3n"
@@ -7519,6 +7387,14 @@
{
"children": [
{
+ "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, moneda extranjera"
+ }
+ ],
+ "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, moneda extranjera"
+ },
+ {
+ "children": [
+ {
"name": "Inversiones a corto plazo de gran liquidez"
}
],
@@ -7535,6 +7411,14 @@
{
"children": [
{
+ "name": "Caja, moneda extranjera"
+ }
+ ],
+ "name": "Caja, moneda extranjera"
+ },
+ {
+ "children": [
+ {
"name": "Bancos e instituciones de cr\u00e9dito c/c vista, euros"
}
],
@@ -7547,22 +7431,6 @@
}
],
"name": "Bancos e instituciones de cr\u00e9dito c/c vista, moneda extranjera"
- },
- {
- "children": [
- {
- "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, moneda extranjera"
- }
- ],
- "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, moneda extranjera"
- },
- {
- "children": [
- {
- "name": "Caja, moneda extranjera"
- }
- ],
- "name": "Caja, moneda extranjera"
}
],
"name": "Tesorer\u00eda"
@@ -7588,14 +7456,6 @@
{
"children": [
{
- "name": "Provisiones"
- }
- ],
- "name": "Provisiones"
- },
- {
- "children": [
- {
"name": "Otros activos"
}
],
@@ -7648,6 +7508,14 @@
}
],
"name": "Inversiones financieras"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisiones"
+ }
+ ],
+ "name": "Provisiones"
}
],
"name": "Activos no corrientes mantenidos para la venta y activos y pasivos asociados"
@@ -7657,85 +7525,6 @@
{
"children": [
{
- "children": [
- {
- "name": "Deterioro de valor de participaciones a corto plazo en empresas asociadas"
- }
- ],
- "name": "Deterioro de valor de participaciones a corto plazo en empresas asociadas"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de participaciones a corto plazo en empresas del grupo"
- }
- ],
- "name": "Deterioro de valor de participaciones a corto plazo en empresas del grupo"
- }
- ],
- "name": "Deterioro de valor de participaciones a corto plazo en partes vinculadas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo de partes vinculadas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a otras partes vinculadas"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a otras partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas asociadas"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas asociadas"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas del grupo"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas del grupo"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a partes vinculadas"
- },
- {
- "children": [
- {
"name": "Deterioro de valor de cr\u00e9ditos a corto plazo"
}
],
@@ -7744,14 +7533,6 @@
{
"children": [
{
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo"
- },
- {
- "children": [
- {
"children": [
{
"name": "Deterioro de valor de otros activos mantenidos para la venta"
@@ -7793,6 +7574,93 @@
}
],
"name": "Deterioro de valor de activos no corrientes mantenidos para la venta"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de participaciones a corto plazo en empresas del grupo"
+ }
+ ],
+ "name": "Deterioro de valor de participaciones a corto plazo en empresas del grupo"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de participaciones a corto plazo en empresas asociadas"
+ }
+ ],
+ "name": "Deterioro de valor de participaciones a corto plazo en empresas asociadas"
+ }
+ ],
+ "name": "Deterioro de valor de participaciones a corto plazo en partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo"
+ }
+ ],
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo"
+ }
+ ],
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas"
+ }
+ ],
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas"
+ }
+ ],
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas"
+ }
+ ],
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo de partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas del grupo"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas del grupo"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas asociadas"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a otras partes vinculadas"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a otras partes vinculadas"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a partes vinculadas"
}
],
"name": "Deterioro del valor de inversiones financieras a corto plazo y de activos no corrientes mantenidos para la venta"
@@ -7808,57 +7676,77 @@
"children": [
{
"name": "Deterioro de participaciones en el patrimonio, empresas asociadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Deterioro de participaciones en el patrimonio, empresas asociadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Deterioro de participaciones en el patrimonio, empresas del grupo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Deterioro de participaciones en el patrimonio, empresas del grupo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Gastos de participaciones en empresas del grupo o asociadas con ajustes valorativos positivos previos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
- "name": "Transferencia de deducciones y bonificaciones",
- "root_type": "Expense"
+ "name": "Ajustes positivos en la imposici\u00f3n sobre",
+ "report_type": "Profit and Loss"
}
],
- "name": "Transferencia de deducciones y bonificaciones",
- "root_type": "Expense"
+ "name": "Ajustes positivos en la imposici\u00f3n sobre",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "Ajustes positivos en la imposici\u00f3n sobre",
- "root_type": "Expense"
+ "name": "Ingresos fiscales por deducciones y bonificaciones",
+ "report_type": "Profit and Loss"
}
],
- "name": "Ajustes positivos en la imposici\u00f3n sobre",
- "root_type": "Expense"
+ "name": "Ingresos fiscales por deducciones y bonificaciones",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos fiscales por diferencias permanentes",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos fiscales por diferencias permanentes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Transferencia de deducciones y bonificaciones",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Transferencia de deducciones y bonificaciones",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Transferencia de diferencias permanentes",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Transferencia de diferencias permanentes",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -7866,59 +7754,111 @@
"children": [
{
"name": "Impuesto corriente",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Impuesto corriente",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Impuesto diferido",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Impuesto diferido",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Impuesto sobre beneficios",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ajustes negativos en la imposici\u00f3n sobre beneficios",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Ajustes negativos en la imposici\u00f3n sobre beneficios",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Ingresos fiscales por deducciones y bonificaciones",
- "root_type": "Expense"
- }
- ],
- "name": "Ingresos fiscales por deducciones y bonificaciones",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Ingresos fiscales por diferencias permanentes",
- "root_type": "Expense"
- }
- ],
- "name": "Ingresos fiscales por diferencias permanentes",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Impuesto sobre beneficios",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Diferencias de conversi\u00f3n negativas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Diferencias de conversi\u00f3n negativas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Transferencia de diferencias de conversi\u00f3n positivas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Transferencia de diferencias de conversi\u00f3n positivas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Gastos por diferencias de conversi\u00f3n",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Transferencia de beneficios por coberturas de inversiones netas en un negocio en el extranjero",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Transferencia de beneficios por coberturas de inversiones netas en un negocio en el extranjero",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Transferencia de beneficios por coberturas de flujos de efectivo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Transferencia de beneficios por coberturas de flujos de efectivo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por coberturas de inversiones netas en un negocio en el extranjero",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por coberturas de inversiones netas en un negocio en el extranjero",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por coberturas de flujos de efectivo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por coberturas de flujos de efectivo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Gastos en operaciones de cobertura",
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -7926,97 +7866,25 @@
"children": [
{
"name": "P\u00e9rdidas en activos financieros disponibles para la venta",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas en activos financieros disponibles para la venta",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Transferencia de beneficios en activos financieros disponibles para la venta",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Transferencia de beneficios en activos financieros disponibles para la venta",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Gastos financieros por valoraci\u00f3n de activos y pasivos",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Transferencia de diferencias de conversi\u00f3n positivas",
- "root_type": "Expense"
- }
- ],
- "name": "Transferencia de diferencias de conversi\u00f3n positivas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Diferencias de conversi\u00f3n negativas",
- "root_type": "Expense"
- }
- ],
- "name": "Diferencias de conversi\u00f3n negativas",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos por diferencias de conversi\u00f3n",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas por coberturas de flujos de efectivo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por coberturas de flujos de efectivo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Transferencia de beneficios por coberturas de inversiones netas en un negocio en el extranjero",
- "root_type": "Expense"
- }
- ],
- "name": "Transferencia de beneficios por coberturas de inversiones netas en un negocio en el extranjero",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Transferencia de beneficios por coberturas de flujos de efectivo",
- "root_type": "Expense"
- }
- ],
- "name": "Transferencia de beneficios por coberturas de flujos de efectivo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por coberturas de inversiones netas en un negocio en el extranjero",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por coberturas de inversiones netas en un negocio en el extranjero",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos en operaciones de cobertura",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -8024,25 +7892,25 @@
"children": [
{
"name": "Transferencia de beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Transferencia de beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Gastos por activos no corrientes en venta",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -8050,69 +7918,306 @@
"children": [
{
"name": "Ajustes negativos en activos por retribuciones a largo plazo de prestaci\u00f3n definida",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Ajustes negativos en activos por retribuciones a largo plazo de prestaci\u00f3n definida",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas actuariales",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas actuariales",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Gastos por p\u00e9rdidas actuariales y ajustes en los activos por retribuciones a largo plazo de prestaci\u00f3n definida",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
+ "name": "Transferencia de otras subvenciones, donaciones y legados",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Transferencia de otras subvenciones, donaciones y legados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
"name": "Transferencia de subvenciones oficiales de capital",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Transferencia de subvenciones oficiales de capital",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Transferencia de donaciones y legados de capital",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Transferencia de donaciones y legados de capital",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Transferencias de subvenciones, donaciones y legados",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Gastos imputados al patrimonio neto",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Transferencia por deterioro de ajustes valorativos negativos previos, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Transferencia por deterioro de ajustes valorativos negativos previos, empresas asociadas",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "Transferencia de otras subvenciones, donaciones y legados",
- "root_type": "Expense"
+ "name": "Recuperaci\u00f3n de ajustes valorativos negativos previos, empresas asociadas",
+ "report_type": "Profit and Loss"
}
],
- "name": "Transferencia de otras subvenciones, donaciones y legados",
- "root_type": "Expense"
+ "name": "Recuperaci\u00f3n de ajustes valorativos negativos previos, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Transferencia por deterioro de ajustes valorativos negativos previos, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Transferencia por deterioro de ajustes valorativos negativos previos, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Recuperaci\u00f3n de ajustes valorativos negativos previos, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Recuperaci\u00f3n de ajustes valorativos negativos previos, empresas del grupo",
+ "report_type": "Profit and Loss"
}
],
- "name": "Transferencias de subvenciones, donaciones y legados",
- "root_type": "Expense"
+ "name": "Ingresos de participaciones en empresas del grupo o asociadas con ajustes valorativos negativos previos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ingresos de subvenciones oficiales de capital",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de subvenciones oficiales de capital",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de donaciones y legados de capital",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de donaciones y legados de capital",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de otras subvenciones, donaciones y legados",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de otras subvenciones, donaciones y legados",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresoss por subvenciones, donaciones y legados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Transferencia de p\u00e9rdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Transferencia de p\u00e9rdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos por activos no corrientes en venta",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Beneficios en activos financieros disponibles para la venta",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios en activos financieros disponibles para la venta",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Transferencia de p\u00e9rdidas en activos financieros disponibles para la venta",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Transferencia de p\u00e9rdidas en activos financieros disponibles para la venta",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos financieros por valoraci\u00f3n de activos y pasivos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Transferencia de diferencias de conversi\u00f3n negativas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Transferencia de diferencias de conversi\u00f3n negativas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Diferencias de conversi\u00f3n positivas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Diferencias de conversi\u00f3n positivas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos por diferencias de conversi\u00f3n",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ganancias actuariales",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ganancias actuariales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ajustes positivos en activos por retribuciones a largo plazo de prestaci\u00f3n definida",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ajustes positivos en activos por retribuciones a largo plazo de prestaci\u00f3n definida",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos por ganancias actuariales y ajustes en los activos por retribuciones a largo plazo de prestaci\u00f3n definida",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Transferencia de p\u00e9rdidas por coberturas de flujos de efectivo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Transferencia de p\u00e9rdidas por coberturas de flujos de efectivo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios por coberturas de inversiones netas en un negocio en el extranjero",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios por coberturas de inversiones netas en un negocio en el extranjero",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Transferencia de p\u00e9rdidas por coberturas de inversiones netas en un negocio en el extranjero",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Transferencia de p\u00e9rdidas por coberturas de inversiones netas en un negocio en el extranjero",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios por coberturas de flujos de efectivo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios por coberturas de flujos de efectivo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos en operaciones de cobertura",
+ "report_type": "Profit and Loss"
}
],
- "name": "Gastos imputados al patrimonio neto",
- "root_type": "Expense"
+ "name": "Ingresos imputados al patrimonio neto",
+ "report_type": "Profit and Loss"
}
],
"name": "Plan General Contable 2008",
- "parent_id": "",
- "root_type": "None"
+ "parent_id": null
}
}
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/charts/es_l10nES_chart_template_assoc.json b/erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template_assoc.json
similarity index 76%
rename from erpnext/setup/doctype/company/charts/es_l10nES_chart_template_assoc.json
rename to erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template_assoc.json
index e9e9202..23144f2 100644
--- a/erpnext/setup/doctype/company/charts/es_l10nES_chart_template_assoc.json
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template_assoc.json
@@ -9,1872 +9,6 @@
{
"children": [
{
- "name": "Bienes muebles",
- "root_type": "Asset"
- }
- ],
- "name": "Bienes muebles",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Monumentos",
- "root_type": "Asset"
- }
- ],
- "name": "Monumentos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Sitios hist\u00f3ricos",
- "root_type": "Asset"
- }
- ],
- "name": "Sitios hist\u00f3ricos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Conjuntos hist\u00f3ricos",
- "root_type": "Asset"
- }
- ],
- "name": "Conjuntos hist\u00f3ricos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Participaciones en otras partes vinculadas",
- "root_type": "Asset"
- }
- ],
- "name": "Participaciones en otras partes vinculadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Jardines hist\u00f3ricos",
- "root_type": "Asset"
- }
- ],
- "name": "Jardines hist\u00f3ricos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Zonas arqueol\u00f3gicas",
- "root_type": "Asset"
- }
- ],
- "name": "Zonas arqueol\u00f3gicas",
- "root_type": "Asset"
- }
- ],
- "name": "Bienes inmuebles",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Valores representativos de deuda de empresas asociadas",
- "root_type": "Asset"
- }
- ],
- "name": "Valores representativos de deuda de empresas asociadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Valores representativos de deuda de otras partes vinculadas",
- "root_type": "Asset"
- }
- ],
- "name": "Valores representativos de deuda de otras partes vinculadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Valores representativos de deuda de empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Valores representativos de deuda de empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Archivos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cr\u00e9ditos a otras partes vinculadas",
- "root_type": "Asset"
- }
- ],
- "name": "Cr\u00e9ditos a otras partes vinculadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos a empresas asociadas",
- "root_type": "Asset"
- }
- ],
- "name": "Cr\u00e9ditos a empresas asociadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos a empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Cr\u00e9ditos a empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Bibliotecas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Museos",
- "root_type": "Asset"
- }
- ],
- "name": "Museos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Anticipos sobre bibliotecas del Patrimonio Hist\u00f3rico",
- "root_type": "Asset"
- }
- ],
- "name": "Anticipos sobre bibliotecas del Patrimonio Hist\u00f3rico",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Anticipos sobre bienes inmuebles del Patrimonio Hist\u00f3rico",
- "root_type": "Asset"
- }
- ],
- "name": "Anticipos sobre bienes inmuebles del Patrimonio Hist\u00f3rico",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Anticipos sobre archivos del Patrimonio Hist\u00f3rico",
- "root_type": "Asset"
- }
- ],
- "name": "Anticipos sobre archivos del Patrimonio Hist\u00f3rico",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Anticipos sobre museos del Patrimonio Hist\u00f3rico",
- "root_type": "Asset"
- }
- ],
- "name": "Anticipos sobre museos del Patrimonio Hist\u00f3rico",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Anticipos sobre bienes muebles del Patrimonio Hist\u00f3rico",
- "root_type": "Asset"
- }
- ],
- "name": "Anticipos sobre bienes muebles del Patrimonio Hist\u00f3rico",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Desembolsos pendientes sobre participaciones en otras partes vinculadas",
- "root_type": "Asset"
- }
- ],
- "name": "Desembolsos pendientes sobre participaciones en otras partes vinculadas",
- "root_type": "Asset"
- }
- ],
- "name": "Anticipos sobre bienes del Patrimonio Hist\u00f3rico",
- "root_type": "Asset"
- }
- ],
- "name": "Bienes del patrimonio hist\u00f3rico",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Construcciones en curso",
- "root_type": "Asset"
- }
- ],
- "name": "Construcciones en curso",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Adaptaci\u00f3n de terrenos y bienes naturales",
- "root_type": "Asset"
- }
- ],
- "name": "Adaptaci\u00f3n de terrenos y bienes naturales",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Maquinaria en montaje",
- "root_type": "Asset"
- }
- ],
- "name": "Maquinaria en montaje",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Instalaciones t\u00e9cnicas en montaje",
- "root_type": "Asset"
- }
- ],
- "name": "Instalaciones t\u00e9cnicas en montaje",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Equipos para procesos de informaci\u00f3n en montaje",
- "root_type": "Asset"
- }
- ],
- "name": "Equipos para procesos de informaci\u00f3n en montaje",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Anticipos para inmovilizaciones materiales",
- "root_type": "Asset"
- }
- ],
- "name": "Anticipos para inmovilizaciones materiales",
- "root_type": "Asset"
- }
- ],
- "name": "Inmovilizaciones materiales en curso",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones en terrenos y bienes naturales",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones en terrenos y bienes naturales",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Inversiones en construcciones",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones en construcciones",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones inmobiliarias",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otro inmovilizado material",
- "root_type": "Asset"
- }
- ],
- "name": "Otro inmovilizado material",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Equipos para proceso de informaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Equipos para proceso de informaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Mobiliario",
- "root_type": "Asset"
- }
- ],
- "name": "Mobiliario",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Otras instalaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Otras instalaciones",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Utillaje",
- "root_type": "Asset"
- }
- ],
- "name": "Utillaje",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Elementos de transporte",
- "root_type": "Asset"
- }
- ],
- "name": "Elementos de transporte",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Maquinaria",
- "root_type": "Asset"
- }
- ],
- "name": "Maquinaria",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Instalaciones t\u00e9cnicas",
- "root_type": "Asset"
- }
- ],
- "name": "Instalaciones t\u00e9cnicas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Construcciones",
- "root_type": "Asset"
- }
- ],
- "name": "Construcciones",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Terrenos y bienes naturales",
- "root_type": "Asset"
- }
- ],
- "name": "Terrenos y bienes naturales",
- "root_type": "Asset"
- }
- ],
- "name": "Inmovilizaciones materiales",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Concesiones administrativas",
- "root_type": "Asset"
- }
- ],
- "name": "Concesiones administrativas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Propiedad industrial",
- "root_type": "Asset"
- }
- ],
- "name": "Propiedad industrial",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Anticipos para inmovilizaciones intangibles",
- "root_type": "Asset"
- }
- ],
- "name": "Anticipos para inmovilizaciones intangibles",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Investigaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Investigaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Derechos de traspaso",
- "root_type": "Asset"
- }
- ],
- "name": "Derechos de traspaso",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Aplicaciones inform\u00e1ticas",
- "root_type": "Asset"
- }
- ],
- "name": "Aplicaciones inform\u00e1ticas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Derechos sobre activos cedidos en uso",
- "root_type": "Asset"
- }
- ],
- "name": "Derechos sobre activos cedidos en uso",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Desarrollo",
- "root_type": "Asset"
- }
- ],
- "name": "Desarrollo",
- "root_type": "Asset"
- }
- ],
- "name": "Inmovilizaciones intangibles",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Fianzas constituidas",
- "root_type": "Asset"
- }
- ],
- "name": "Fianzas constituidas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Dep\u00f3sitos constituidos",
- "root_type": "Asset"
- }
- ],
- "name": "Dep\u00f3sitos constituidos",
- "root_type": "Asset"
- }
- ],
- "name": "Fianzas y dep\u00f3sitos constituidos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones financieras en instrumentos de patrimonio",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones financieras en instrumentos de patrimonio",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos al personal",
- "root_type": "Asset"
- }
- ],
- "name": "Cr\u00e9ditos al personal",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Desembolsos pendientes sobre participaciones en el patrimonio neto",
- "root_type": "Asset"
- }
- ],
- "name": "Desembolsos pendientes sobre participaciones en el patrimonio neto",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Imposiciones",
- "root_type": "Asset"
- }
- ],
- "name": "Imposiciones",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos",
- "root_type": "Asset"
- }
- ],
- "name": "Cr\u00e9ditos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Activos por derivados financieros",
- "root_type": "Asset"
- }
- ],
- "name": "Activos por derivados financieros",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos por enajenaci\u00f3n de inmovilizado",
- "root_type": "Asset"
- }
- ],
- "name": "Cr\u00e9ditos por enajenaci\u00f3n de inmovilizado",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Valores representativos de deuda",
- "root_type": "Asset"
- }
- ],
- "name": "Valores representativos de deuda",
- "root_type": "Asset"
- }
- ],
- "name": "Otras inversiones financieras",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de participaciones en el patrimonio neto a largo plazo",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de participaciones en el patrimonio neto a largo plazo",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos a empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos a empresas del grupo",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos a otras partes vinculadas",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos a otras partes vinculadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos a empresas asociadas",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos a empresas asociadas",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos a partes vinculadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de los terrenos y bienes naturales",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de los terrenos y bienes naturales",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de construcciones",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de construcciones",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de las inversiones inmobiliarias",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro del valor de investigaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro del valor de investigaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro del valor de desarrollo",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro del valor de desarrollo",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro del valor de concesiones administrativas",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro del valor de concesiones administrativas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro del valor de propiedad industrial",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro del valor de propiedad industrial",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro del valor de derechos de traspaso",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro del valor de derechos de traspaso",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro del valor de aplicaciones inform\u00e1ticas",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro del valor de aplicaciones inform\u00e1ticas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro del valor sobre activos cedidos en uso",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro del valor sobre activos cedidos en uso",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor del inmovilizado intangible",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de bienes del Patrimonio Hist\u00f3rico",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de archivos",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de archivos",
- "root_type": "Asset"
- },
- {
- "name": "Deterioro de valor de bienes inmuebles",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de bibliotecas",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de bibliotecas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de bienes muebles",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de bienes muebles",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de Museos",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de Museos",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de bienes del Patrimonio Hist\u00f3rico",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de equipos para proceso de informaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de equipos para proceso de informaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de mobiliario",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de mobiliario",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de utillaje",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de utillaje",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de maquinaria",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de maquinaria",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de instalaciones t\u00e9cnicas",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de instalaciones t\u00e9cnicas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de construcciones",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de construcciones",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de terrenos y bienes naturales",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de terrenos y bienes naturales",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de otro inmovilizado material",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de otro inmovilizado material",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de elementos de transporte",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de elementos de transporte",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de otras instaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de otras instaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro del valor del inmovilizado material",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de valores representativos de deuda de otras partes vinculadas",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda de otras partes vinculadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de valores representativos de deuda de empresas asociadas",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda de empresas asociadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de valores representativos de deuda de empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda de empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda de partes vinculadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de valores representativos de deuda",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de participaciones a largo plazo en otras partes vinculadas",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de participaciones a largo plazo en otras partes vinculadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de participaciones en empresas asociadas",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de participaciones en empresas asociadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de participaciones en empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de participaciones en empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de participaciones en partes vinculadas",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de activos no corrientes",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de mobiliario",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de mobiliario",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de elementos de transporte",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de elementos de transporte",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de otro inmovilizado material",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de otro inmovilizado material",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de instalaciones t\u00e9cnicas",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de instalaciones t\u00e9cnicas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de maquinaria",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de maquinaria",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de construcciones",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de construcciones",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de equipos para proceso de informaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de equipos para proceso de informaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de utillaje",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de utillaje",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de otras instaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de otras instaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada del inmovilizado material",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cesiones de uso del inmovilizado intangible",
- "root_type": "Asset"
- }
- ],
- "name": "Cesiones de uso del inmovilizado intangible",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cesiones de uso del inmovilizado material",
- "root_type": "Asset"
- }
- ],
- "name": "Cesiones de uso del inmovilizado material",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cesiones de uso de las inversiones inmobiliarias",
- "root_type": "Asset"
- }
- ],
- "name": "Cesiones de uso de las inversiones inmobiliarias",
- "root_type": "Asset"
- }
- ],
- "name": "Cesiones de uso sin contraprestaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de desarrollo",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de desarrollo",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de investigaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de investigaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de propiedad industrial",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de propiedad industrial",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de concesiones administrativas",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de concesiones administrativas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de derechos de traspaso",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de derechos de traspaso",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de derechos sobre activos cedidos en uso",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de derechos sobre activos cedidos en uso",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de aplicaciones inform\u00e1ticas",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de aplicaciones inform\u00e1ticas",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada del inmovilizado intangible",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortizaci\u00f3n acumulada de las inversiones inmobiliarias",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada de las inversiones inmobiliarias",
- "root_type": "Asset"
- }
- ],
- "name": "Amortizaci\u00f3n acumulada del inmovilizado y otras cuentas correctoras",
- "root_type": "Asset"
- }
- ],
- "name": "Activo no corriente",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de otros aprovisionamientos",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de otros aprovisionamientos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de los productos en curso",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de los productos en curso",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de bienes destinados a la actividad",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de bienes destinados a la actividad",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de las materias primas",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de las materias primas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de los subproductos, residuos y materiales recuperados",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de los subproductos, residuos y materiales recuperados",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de los productos semiterminados",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de los productos semiterminados",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de los productos terminados",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de los productos terminados",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de las existencias",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Materias Primas A",
- "root_type": "Asset"
- }
- ],
- "name": "Materias Primas A",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Materias Primas B",
- "root_type": "Asset"
- }
- ],
- "name": "Materias Primas B",
- "root_type": "Asset"
- }
- ],
- "name": "Materias Primas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Materiales recuperados B",
- "root_type": "Asset"
- }
- ],
- "name": "Materiales recuperados B",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Materiales recuperados A",
- "root_type": "Asset"
- }
- ],
- "name": "Materiales recuperados A",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Subproductos B",
- "root_type": "Asset"
- }
- ],
- "name": "Subproductos B",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Subproductos A",
- "root_type": "Asset"
- }
- ],
- "name": "Subproductos A",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Residuos B",
- "root_type": "Asset"
- }
- ],
- "name": "Residuos B",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Residuos A",
- "root_type": "Asset"
- }
- ],
- "name": "Residuos A",
- "root_type": "Asset"
- }
- ],
- "name": "Subproductos, residuos y materiales recuperados",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Envases",
- "root_type": "Asset"
- }
- ],
- "name": "Envases",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Repuestos",
- "root_type": "Asset"
- }
- ],
- "name": "Repuestos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Material de oficina",
- "root_type": "Asset"
- }
- ],
- "name": "Material de oficina",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Embalajes",
- "root_type": "Asset"
- }
- ],
- "name": "Embalajes",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Materiales diversos",
- "root_type": "Asset"
- }
- ],
- "name": "Materiales diversos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Combustibles",
- "root_type": "Asset"
- }
- ],
- "name": "Combustibles",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Elementos y conjuntos incorporables",
- "root_type": "Asset"
- }
- ],
- "name": "Elementos y conjuntos incorporables",
- "root_type": "Asset"
- }
- ],
- "name": "Otros aprovisionamientos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Productos en curso A",
- "root_type": "Asset"
- }
- ],
- "name": "Productos en curso A",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Productos en curso B",
- "root_type": "Asset"
- }
- ],
- "name": "Productos en curso B",
- "root_type": "Asset"
- }
- ],
- "name": "Productos en curso",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Mercader\u00edas B",
- "root_type": "Asset"
- }
- ],
- "name": "Mercader\u00edas B",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Mercader\u00edas A",
- "root_type": "Asset"
- }
- ],
- "name": "Mercader\u00edas A",
- "root_type": "Asset"
- }
- ],
- "name": "Bienes destinados a la actividad",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Productos semiterminados B",
- "root_type": "Asset"
- }
- ],
- "name": "Productos semiterminados B",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Productos semiterminados A",
- "root_type": "Asset"
- }
- ],
- "name": "Productos semiterminados A",
- "root_type": "Asset"
- }
- ],
- "name": "Productos semiterminados",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Productos terminados A",
- "root_type": "Asset"
- }
- ],
- "name": "Productos terminados A",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Productos terminados B",
- "root_type": "Asset"
- }
- ],
- "name": "Productos terminados B",
- "root_type": "Asset"
- }
- ],
- "name": "Productos terminados",
- "root_type": "Asset"
- }
- ],
- "name": "Existencias",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Hacienda P\u00fablica. Retenciones a cuenta act. profesionales 15%"
- },
- {
- "name": "Hacienda P\u00fablica. Retenciones a cuenta arrendamientos, cap. mobiliario 18%"
- },
- {
- "name": "Hacienda P\u00fablica. Retenciones a cuenta arrendamientos, cap. mobiliario 19%"
- },
- {
- "name": "Hacienda P\u00fablica. Retenciones a cuenta act. profesionales 7%"
- },
- {
- "name": "Hacienda P\u00fablica. Retenciones a cuenta arrendamientos, cap. mobiliario 20%"
- },
- {
- "name": "Hacienda P\u00fablica. Retenciones a cuenta act. profesionales 9%"
- },
- {
- "name": "Hacienda P\u00fablica. Retenciones a cuenta act. agr\u00edcolas, ganaderas, forestales 2%"
- },
- {
- "name": "Hacienda P\u00fablica. Retenciones a cuenta empresarios m\u00f3dulos 1%"
- },
- {
- "name": "Hacienda P\u00fablica. Retenciones a cuenta arrendamientos, cap. mobiliario 21%"
- }
- ],
- "name": "Hacienda P\u00fablica, retenciones y pagos a cuenta"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Hacienda P\u00fablica, deudora por subvenciones concedidas"
- }
- ],
- "name": "Hacienda P\u00fablica, deudora por subvenciones concedidas"
- },
- {
- "children": [
- {
- "name": "Hacienda P\u00fablica, deudora por colaboraci\u00f3n en la entrega y distribuci\u00f3n de subvenciones (art.12 Ley de Subvenciones)"
- }
- ],
- "name": "Hacienda P\u00fablica, deudora por colaboraci\u00f3n en la entrega y distribuci\u00f3n de subvenciones (art.12 Ley de Subvenciones)"
- },
- {
- "children": [
- {
- "name": "Hacienda P\u00fablica, deudora por devoluci\u00f3n de impuestos"
- }
- ],
- "name": "Hacienda P\u00fablica, deudora por devoluci\u00f3n de impuestos"
- },
- {
- "children": [
- {
- "name": "Hacienda P\u00fablica, deudora por IVA"
- }
- ],
- "name": "Hacienda P\u00fablica, deudora por IVA"
- }
- ],
- "name": "Hacienda P\u00fablica, deudora por diversos conceptos"
- },
- {
- "children": [
- {
- "name": "Hacienda P\u00fablica. IVA repercutido"
- }
- ],
- "name": "Hacienda P\u00fablica, IVA repercutido"
- },
- {
- "children": [
- {
- "name": "Organismos de la Seguridad Social, acreedores"
- }
- ],
- "name": "Organismos de la Seguridad Social, acreedores"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Hacienda P\u00fablica, acreedora por subvenciones recibidas en concepto de entidad colaboradora (art.12 Ley de Subvencioens)"
- }
- ],
- "name": "Hacienda P\u00fablica, acreedora por subvenciones recibidas en concepto de entidad colaboradora (art.12 Ley de Subvenciones)"
- },
- {
- "children": [
- {
- "name": "Hacienda P\u00fablica, acreedora por subvenciones a reintegrar"
- }
- ],
- "name": "Hacienda P\u00fablica, acreedora por subvenciones a reintegrar"
- },
- {
- "children": [
- {
- "name": "Hacienda P\u00fablica, acreedora por impuesto sobre sociedades"
- }
- ],
- "name": "Hacienda P\u00fablica, acreedora por impuesto sobre sociedades"
- },
- {
- "children": [
- {
- "name": "Hacienda P\u00fablica. Retenciones act. profesionales 9%"
- },
- {
- "name": "Hacienda P\u00fablica, acreedora por retenciones practicadas"
- },
- {
- "name": "Hacienda P\u00fablica. Retenciones empresarios m\u00f3dulos 1%"
- },
- {
- "name": "Hacienda P\u00fablica. Retenciones act. profesionales 15%"
- },
- {
- "name": "Hacienda P\u00fablica. Retenciones arrendamientos, cap. mobiliario 19%"
- },
- {
- "name": "Hacienda P\u00fablica. Retenciones act. profesionales 7%"
- },
- {
- "name": "Hacienda P\u00fablica. Retenciones arrendamientos, cap. mobiliario 18%"
- },
- {
- "name": "Hacienda P\u00fablica. Retenciones act. agr\u00edcolas, ganaderas, forestales 2%"
- },
- {
- "name": "Hacienda P\u00fablica. Retenciones arrendamientos, cap. mobiliario 20%"
- },
- {
- "name": "Hacienda P\u00fablica. Retenciones arrendamientos, cap. mobiliario 21%"
- }
- ],
- "name": "Hacienda P\u00fablica, acreedora por retenciones practicadas"
- },
- {
- "children": [
- {
- "name": "Hacienda P\u00fablica, acreedora por IVA"
- }
- ],
- "name": "Hacienda P\u00fablica, acreedora por IVA"
- }
- ],
- "name": "Hacienda P\u00fablica, acreedora por conceptos fiscales"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cr\u00e9dito por p\u00e9rdidas a compensar del ejercicio"
- }
- ],
- "name": "Cr\u00e9dito por p\u00e9rdidas a compensar del ejercicio"
- },
- {
- "children": [
- {
- "name": "Activos por diferencias temporarias deducibles"
- }
- ],
- "name": "Activos por diferencias temporarias deducibles"
- },
- {
- "children": [
- {
- "name": "Derechos por deducciones y bonificaciones pendientes de aplicar"
- }
- ],
- "name": "Derechos por deducciones y bonificaciones pendientes de aplicar"
- }
- ],
- "name": "Activos por impuesto diferido"
- },
- {
- "children": [
- {
- "name": "Hacienda P\u00fablica. IVA soportado"
- }
- ],
- "name": "Hacienda P\u00fablica, IVA soportado"
- },
- {
- "children": [
- {
- "name": "Organismos de la Seguridad Social, deudores"
- }
- ],
- "name": "Organismos de la Seguridad Social, deudores"
- },
- {
- "children": [
- {
- "name": "Pasivos por diferencias temporarias imponibles"
- }
- ],
- "name": "Pasivos por diferencias temporarias imponibles"
- }
- ],
- "name": "Administraciones p\u00fablicas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Remuneraciones pendientes de pago",
- "root_type": "Liability"
- }
- ],
- "name": "Remuneraciones pendientes de pago",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Anticipos de remuneraciones",
- "root_type": "Asset"
- }
- ],
- "name": "Anticipos de remuneraciones",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Entregas para gastos a justificar",
- "root_type": "Asset"
- }
- ],
- "name": "Entregas para gastos a justificar",
- "root_type": "Asset"
- }
- ],
- "name": "Personal"
- },
- {
- "children": [
- {
- "children": [
- {
"name": "Deterioro de valor de cr\u00e9ditos por operaciones de la actividad"
}
],
@@ -1885,35 +19,6 @@
{
"children": [
{
- "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con otras partes vinculadas"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con otras partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas del grupo"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas del grupo"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas asociadas"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas asociadas"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con partes vinculadas"
- },
- {
- "children": [
- {
- "children": [
- {
"name": "Provisi\u00f3n por contratos onerosos"
}
],
@@ -1929,6 +34,35 @@
}
],
"name": "Provisiones por operaciones comerciales"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas del grupo"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas del grupo"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con otras partes vinculadas"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas asociadas"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas asociadas"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con partes vinculadas"
}
],
"name": "Deterioro de valor por operaciones de la actividad y provisiones a corto plazo"
@@ -1939,21 +73,21 @@
"children": [
{
"name": "Ingresos anticipados",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "Ingresos anticipados",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Gastos anticipados",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Gastos anticipados",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Ajustes por periodificaci\u00f3n"
@@ -1963,136 +97,570 @@
{
"children": [
{
+ "name": "Beneficiarios, acreedores",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Beneficiarios, acreedores",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Acreedores por operaciones en com\u00fan",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Acreedores por operaciones en com\u00fan",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Acreedores, efectos comerciales a pagar",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Acreedores, efectos comerciales a pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
"children": [
{
- "name": "Deudores, facturas pendientes de formalizar",
- "root_type": "Asset"
+ "name": "Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar",
+ "report_type": "Balance Sheet"
}
],
- "name": "Deudores, facturas pendientes de formalizar",
- "root_type": "Asset"
+ "name": "Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
+ "name": "Acreedores por prestaciones de servicios (moneda extranjera)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Acreedores por prestaciones de servicios (moneda extranjera)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Acreedores por prestaciones de servicios (euros)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Acreedores por prestaciones de servicios (euros)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Acreedores por prestaciones de servicios",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Benerificiarios y acreedores varios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Proveedores, empresas del grupo (moneda extranjera)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Proveedores, empresas del grupo (moneda extranjera)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Proveedores, empresas del grupo (euros)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Proveedores, empresas del grupo (euros)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Efectos comerciales a pagar, empresas del grupo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Efectos comerciales a pagar, empresas del grupo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Envases y embalajes a devolver a proveedores, empresas del grupo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Envases y embalajes a devolver a proveedores, empresas del grupo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Proveedores, empresas del grupo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Proveedores, empresas asociadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Proveedores, empresas asociadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Proveedores, otras partes vinculadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Proveedores, otras partes vinculadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Proveedores (euros)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Proveedores (euros)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Proveedores (moneda extranjera)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Proveedores (moneda extranjera)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Proveedores, facturas pendientes de recibir o de formalizar",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Proveedores, facturas pendientes de recibir o de formalizar",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Proveedores",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Proveedores, efectos comerciales a pagar",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Proveedores, efectos comerciales a pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Envases y embalajes a devolver a proveedores",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Envases y embalajes a devolver a proveedores",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Anticipos a proveedores",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Anticipos a proveedores",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Proveedores",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Anticipos de clientes",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Anticipos de clientes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes, operaciones de factoring",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes, operaciones de factoring",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Efectos comerciales descontados",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Efectos comerciales descontados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Efectos comerciales en gesti\u00f3n de cobro",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Efectos comerciales en gesti\u00f3n de cobro",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Efectos comerciales impagados",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Efectos comerciales impagados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Efectos comerciales en cartera",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Efectos comerciales en cartera",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes, efectos comerciales a cobrar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Clientes (moneda extranjera)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes (moneda extranjera)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes (euros)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes (euros)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes, facturas pendientes de recibir o de formalizar",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes, facturas pendientes de recibir o de formalizar",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Envases y embalajes a devolver por clientes",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Envases y embalajes a devolver por clientes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes, empresas asociadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes, empresas asociadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Efectos comerciales a cobrar, empresas del grupo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Efectos comerciales a cobrar, empresas del grupo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes empresas del grupo (moneda extranjera)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes empresas del grupo (moneda extranjera)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Envases y embalajes a devolver a clientes, empresas del grupo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Envases y embalajes a devolver a clientes, empresas del grupo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes empresas del grupo de dudoso cobro",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes empresas del grupo de dudoso cobro",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes empresas del grupo, facturas pendientes de formalizar",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes empresas del grupo, facturas pendientes de formalizar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes empresas del grupo (euros)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes empresas del grupo (euros)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes empresas del grupo, operaciones de factoring",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes empresas del grupo, operaciones de factoring",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes, empresas del grupo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes de dudoso cobro",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes de dudoso cobro",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes, otras partes vinculadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes, otras partes vinculadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
"name": "Deudores (euros)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deudores (euros)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Deudores (moneda extranjera)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deudores (moneda extranjera)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudores, facturas pendientes de formalizar",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudores, facturas pendientes de formalizar",
+ "report_type": "Balance Sheet"
}
],
"name": "Deudores",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
- "name": "Deudores, efectos comerciales en gesti\u00f3n de cobro",
- "root_type": "Asset"
+ "name": "Deudores, efectos comerciales en cartera",
+ "report_type": "Balance Sheet"
}
],
- "name": "Deudores, efectos comerciales en gesti\u00f3n de cobro",
- "root_type": "Asset"
+ "name": "Deudores, efectos comerciales en cartera",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Deudores, efectos comerciales descontados",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deudores, efectos comerciales descontados",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudores, efectos comerciales en gesti\u00f3n de cobro",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudores, efectos comerciales en gesti\u00f3n de cobro",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Deudores, efectos comerciales impagados",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deudores, efectos comerciales impagados",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deudores, efectos comerciales en cartera",
- "root_type": "Asset"
- }
- ],
- "name": "Deudores, efectos comerciales en cartera",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deudores, efectos comerciales a cobrar",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Deudores de dudoso cobro",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deudores de dudoso cobro",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Usuarios, deudores",
- "root_type": "Asset"
- }
- ],
- "name": "Usuarios, deudores",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
+ "name": "Afiliados",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Afiliados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
"name": "Otros deudores",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Otros deudores",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Patrocinadores",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Patrocinadores",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Afiliados",
- "root_type": "Asset"
- }
- ],
- "name": "Afiliados",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Patrocinadores, afiliados y otros deudores"
@@ -2101,459 +669,332 @@
"children": [
{
"name": "Deudores por operaciones en com\u00fan",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deudores por operaciones en com\u00fan",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Usuarios, deudores",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Usuarios, deudores",
+ "report_type": "Balance Sheet"
}
],
"name": "Usuarios y deudores varios",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. IVA repercutido"
+ }
+ ],
+ "name": "Hacienda P\u00fablica, IVA repercutido"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Organismos de la Seguridad Social, acreedores"
+ }
+ ],
+ "name": "Organismos de la Seguridad Social, acreedores"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica, acreedora por subvenciones recibidas en concepto de entidad colaboradora (art.12 Ley de Subvencioens)"
+ }
+ ],
+ "name": "Hacienda P\u00fablica, acreedora por subvenciones recibidas en concepto de entidad colaboradora (art.12 Ley de Subvenciones)"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica, acreedora por IVA"
+ }
+ ],
+ "name": "Hacienda P\u00fablica, acreedora por IVA"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica, acreedora por subvenciones a reintegrar"
+ }
+ ],
+ "name": "Hacienda P\u00fablica, acreedora por subvenciones a reintegrar"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica, acreedora por impuesto sobre sociedades"
+ }
+ ],
+ "name": "Hacienda P\u00fablica, acreedora por impuesto sobre sociedades"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones arrendamientos, cap. mobiliario 20%"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones act. profesionales 15%"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica, acreedora por retenciones practicadas"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones act. profesionales 7%"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones arrendamientos, cap. mobiliario 21%"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones empresarios m\u00f3dulos 1%"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones act. profesionales 9%"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones act. agr\u00edcolas, ganaderas, forestales 2%"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones arrendamientos, cap. mobiliario 18%"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones arrendamientos, cap. mobiliario 19%"
+ }
+ ],
+ "name": "Hacienda P\u00fablica, acreedora por retenciones practicadas"
+ }
+ ],
+ "name": "Hacienda P\u00fablica, acreedora por conceptos fiscales"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones a cuenta act. profesionales 9%"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones a cuenta act. agr\u00edcolas, ganaderas, forestales 2%"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones a cuenta empresarios m\u00f3dulos 1%"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones a cuenta act. profesionales 15%"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones a cuenta arrendamientos, cap. mobiliario 20%"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones a cuenta arrendamientos, cap. mobiliario 21%"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones a cuenta arrendamientos, cap. mobiliario 18%"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones a cuenta act. profesionales 7%"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones a cuenta arrendamientos, cap. mobiliario 19%"
+ }
+ ],
+ "name": "Hacienda P\u00fablica, retenciones y pagos a cuenta"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Organismos de la Seguridad Social, deudores"
+ }
+ ],
+ "name": "Organismos de la Seguridad Social, deudores"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica, deudora por subvenciones concedidas"
+ }
+ ],
+ "name": "Hacienda P\u00fablica, deudora por subvenciones concedidas"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica, deudora por devoluci\u00f3n de impuestos"
+ }
+ ],
+ "name": "Hacienda P\u00fablica, deudora por devoluci\u00f3n de impuestos"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica, deudora por IVA"
+ }
+ ],
+ "name": "Hacienda P\u00fablica, deudora por IVA"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica, deudora por colaboraci\u00f3n en la entrega y distribuci\u00f3n de subvenciones (art.12 Ley de Subvenciones)"
+ }
+ ],
+ "name": "Hacienda P\u00fablica, deudora por colaboraci\u00f3n en la entrega y distribuci\u00f3n de subvenciones (art.12 Ley de Subvenciones)"
+ }
+ ],
+ "name": "Hacienda P\u00fablica, deudora por diversos conceptos"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Activos por diferencias temporarias deducibles"
+ }
+ ],
+ "name": "Activos por diferencias temporarias deducibles"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Cr\u00e9dito por p\u00e9rdidas a compensar del ejercicio"
+ }
+ ],
+ "name": "Cr\u00e9dito por p\u00e9rdidas a compensar del ejercicio"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Derechos por deducciones y bonificaciones pendientes de aplicar"
+ }
+ ],
+ "name": "Derechos por deducciones y bonificaciones pendientes de aplicar"
+ }
+ ],
+ "name": "Activos por impuesto diferido"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. IVA soportado"
+ }
+ ],
+ "name": "Hacienda P\u00fablica, IVA soportado"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Pasivos por diferencias temporarias imponibles"
+ }
+ ],
+ "name": "Pasivos por diferencias temporarias imponibles"
+ }
+ ],
+ "name": "Administraciones p\u00fablicas"
},
{
"children": [
{
"children": [
{
- "name": "Acreedores por operaciones en com\u00fan",
- "root_type": "Liability"
+ "name": "Anticipos de remuneraciones",
+ "report_type": "Balance Sheet"
}
],
- "name": "Acreedores por operaciones en com\u00fan",
- "root_type": "Liability"
+ "name": "Anticipos de remuneraciones",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Acreedores, efectos comerciales a pagar",
- "root_type": "Liability"
+ "name": "Entregas para gastos a justificar",
+ "report_type": "Balance Sheet"
}
],
- "name": "Acreedores, efectos comerciales a pagar",
- "root_type": "Liability"
+ "name": "Entregas para gastos a justificar",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "children": [
- {
- "name": "Acreedores por prestaciones de servicios (moneda extranjera)",
- "root_type": "Liability"
- }
- ],
- "name": "Acreedores por prestaciones de servicios (moneda extranjera)",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Acreedores por prestaciones de servicios (euros)",
- "root_type": "Liability"
- }
- ],
- "name": "Acreedores por prestaciones de servicios (euros)",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar",
- "root_type": "Liability"
- }
- ],
- "name": "Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar",
- "root_type": "Liability"
+ "name": "Remuneraciones pendientes de pago",
+ "report_type": "Balance Sheet"
}
],
- "name": "Acreedores por prestaciones de servicios",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Beneficiarios, acreedores",
- "root_type": "Liability"
- }
- ],
- "name": "Beneficiarios, acreedores",
- "root_type": "Liability"
+ "name": "Remuneraciones pendientes de pago",
+ "report_type": "Balance Sheet"
}
],
- "name": "Benerificiarios y acreedores varios",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Anticipos de clientes",
- "root_type": "Asset"
- }
- ],
- "name": "Anticipos de clientes",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Efectos comerciales a cobrar, empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Efectos comerciales a cobrar, empresas del grupo",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes empresas del grupo, operaciones de factoring",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes empresas del grupo, operaciones de factoring",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Envases y embalajes a devolver a clientes, empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Envases y embalajes a devolver a clientes, empresas del grupo",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes empresas del grupo, facturas pendientes de formalizar",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes empresas del grupo, facturas pendientes de formalizar",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes empresas del grupo (moneda extranjera)",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes empresas del grupo (moneda extranjera)",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes empresas del grupo (euros)",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes empresas del grupo (euros)",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes empresas del grupo de dudoso cobro",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes empresas del grupo de dudoso cobro",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes, empresas del grupo",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes, operaciones de factoring",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes, operaciones de factoring",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Clientes, facturas pendientes de recibir o de formalizar",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes, facturas pendientes de recibir o de formalizar",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes (moneda extranjera)",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes (moneda extranjera)",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes (euros)",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes (euros)",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Envases y embalajes a devolver por clientes",
- "root_type": "Asset"
- }
- ],
- "name": "Envases y embalajes a devolver por clientes",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes de dudoso cobro",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes de dudoso cobro",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes, otras partes vinculadas",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes, otras partes vinculadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes, empresas asociadas",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes, empresas asociadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Efectos comerciales en gesti\u00f3n de cobro",
- "root_type": "Asset"
- }
- ],
- "name": "Efectos comerciales en gesti\u00f3n de cobro",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Efectos comerciales descontados",
- "root_type": "Asset"
- }
- ],
- "name": "Efectos comerciales descontados",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Efectos comerciales en cartera",
- "root_type": "Asset"
- }
- ],
- "name": "Efectos comerciales en cartera",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Efectos comerciales impagados",
- "root_type": "Asset"
- }
- ],
- "name": "Efectos comerciales impagados",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes, efectos comerciales a cobrar",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Envases y embalajes a devolver a proveedores",
- "root_type": "Liability"
- }
- ],
- "name": "Envases y embalajes a devolver a proveedores",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Anticipos a proveedores",
- "root_type": "Liability"
- }
- ],
- "name": "Anticipos a proveedores",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Proveedores, empresas asociadas",
- "root_type": "Liability"
- }
- ],
- "name": "Proveedores, empresas asociadas",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Proveedores, otras partes vinculadas",
- "root_type": "Liability"
- }
- ],
- "name": "Proveedores, otras partes vinculadas",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Envases y embalajes a devolver a proveedores, empresas del grupo",
- "root_type": "Liability"
- }
- ],
- "name": "Envases y embalajes a devolver a proveedores, empresas del grupo",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Efectos comerciales a pagar, empresas del grupo",
- "root_type": "Liability"
- }
- ],
- "name": "Efectos comerciales a pagar, empresas del grupo",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar",
- "root_type": "Liability"
- }
- ],
- "name": "Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Proveedores, empresas del grupo (euros)",
- "root_type": "Liability"
- }
- ],
- "name": "Proveedores, empresas del grupo (euros)",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Proveedores, empresas del grupo (moneda extranjera)",
- "root_type": "Liability"
- }
- ],
- "name": "Proveedores, empresas del grupo (moneda extranjera)",
- "root_type": "Liability"
- }
- ],
- "name": "Proveedores, empresas del grupo",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Proveedores (euros)",
- "root_type": "Liability"
- }
- ],
- "name": "Proveedores (euros)",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Proveedores, facturas pendientes de recibir o de formalizar",
- "root_type": "Liability"
- }
- ],
- "name": "Proveedores, facturas pendientes de recibir o de formalizar",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Proveedores (moneda extranjera)",
- "root_type": "Liability"
- }
- ],
- "name": "Proveedores (moneda extranjera)",
- "root_type": "Liability"
- }
- ],
- "name": "Proveedores",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Proveedores, efectos comerciales a pagar",
- "root_type": "Liability"
- }
- ],
- "name": "Proveedores, efectos comerciales a pagar",
- "root_type": "Liability"
- }
- ],
- "name": "Proveedores",
- "root_type": "Liability"
+ "name": "Personal"
}
],
"name": "Acreedores y deudores por operaciones de la actividad"
@@ -2565,138 +1006,32 @@
{
"children": [
{
- "name": "Transportes",
- "root_type": "Expense"
+ "name": "P\u00e9rdidas procedentes de las inversiones inmobiliarias",
+ "report_type": "Profit and Loss"
}
],
- "name": "Transportes",
- "root_type": "Expense"
+ "name": "P\u00e9rdidas procedentes de las inversiones inmobiliarias",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "Suministros",
- "root_type": "Expense"
- }
- ],
- "name": "Suministros",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Servicios bancarios y similares",
- "root_type": "Expense"
- }
- ],
- "name": "Servicios bancarios y similares",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Arrendamientos y c\u00e1nones",
- "root_type": "Expense"
- }
- ],
- "name": "Arrendamientos y c\u00e1nones",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Otros servicios",
- "root_type": "Expense"
- }
- ],
- "name": "Otros servicios",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Reparaciones y conservaci\u00f3n",
- "root_type": "Expense"
- }
- ],
- "name": "Reparaciones y conservaci\u00f3n",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Publicidad, propaganda y relaciones p\u00fablicas",
- "root_type": "Expense"
- }
- ],
- "name": "Publicidad, propaganda y relaciones p\u00fablicas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Servicios de profesionales independientes",
- "root_type": "Expense"
- }
- ],
- "name": "Servicios de profesionales independientes",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Gastos en investigaci\u00f3n y desarrollo del ejercicio",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos en investigaci\u00f3n y desarrollo del ejercicio",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Primas de seguros",
- "root_type": "Expense"
- }
- ],
- "name": "Primas de seguros",
- "root_type": "Expense"
- }
- ],
- "name": "Servicios Exteriores",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
"name": "P\u00e9rdidas procedentes del inmovilizado material y bienes del Patrimonio Hist\u00f3rico",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas procedentes del inmovilizado material y bienes del Patrimonio Hist\u00f3rico",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas procedentes del inmovilizado intangible",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas procedentes del inmovilizado intangible",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Gastos excepcionales",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos excepcionales",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -2704,675 +1039,589 @@
"children": [
{
"name": "P\u00e9rdidas procedentes de participaciones en, empresas del grupo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas procedentes de participaciones en, empresas del grupo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas procedentes de participaciones, otras partes vinculadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas procedentes de participaciones, otras partes vinculadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas procedentes de participaciones, empresas asociadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas procedentes de participaciones, empresas asociadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas procedentes de participaciones en partes vinculadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "P\u00e9rdidas procedentes de las inversiones inmobiliarias",
- "root_type": "Expense"
+ "name": "Gastos excepcionales",
+ "report_type": "Profit and Loss"
}
],
- "name": "P\u00e9rdidas procedentes de las inversiones inmobiliarias",
- "root_type": "Expense"
+ "name": "Gastos excepcionales",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas por operaciones con obligaciones propias",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas por operaciones con obligaciones propias",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas procedentes de activos no corrientes y gastos excepcionales",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
+ "name": "Otros gastos financieros",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Otros gastos financieros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
"children": [
{
- "name": "Ingresos de cr\u00e9ditos a largo plazo, otras empresas",
- "root_type": "Expense"
+ "name": "Ingresos de cr\u00e9ditos a largo plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
}
],
- "name": "Ingresos de cr\u00e9ditos a largo plazo, otras empresas",
- "root_type": "Expense"
+ "name": "Ingresos de cr\u00e9ditos a largo plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas",
- "root_type": "Expense"
+ "name": "Ingresos de cr\u00e9ditos a largo plazo, otras empresas",
+ "report_type": "Profit and Loss"
}
],
- "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas",
- "root_type": "Expense"
+ "name": "Ingresos de cr\u00e9ditos a largo plazo, otras empresas",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ingresos de cr\u00e9ditos a largo plazo, empresas del grupo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos de cr\u00e9ditos a largo plazo, empresas del grupo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ingresos de cr\u00e9ditos a largo plazo con entidades de cr\u00e9dito",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos de cr\u00e9ditos a largo plazo con entidades de cr\u00e9dito",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a largo plazo, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a largo plazo, otras partes vinculadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos de cr\u00e9ditos a largo plazo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
- "name": "P\u00e9rdidas en valores representativos de deuda, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda, otras empresas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en participaciones y valores representativos de deuda",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras empresas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos, otras empresas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos no comerciales",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Dividendos de pasivos, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "Dividendos de pasivos, otras empresas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Dividendos de pasivos, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "Dividendos de pasivos, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Dividendos de pasivos, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "Dividendos de pasivos, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Dividendos de pasivos, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "Dividendos de pasivos, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "Dividendos de acciones o participaciones consideradas como pasivos financieros",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses por descuento de efectos en otras entidades de cr\u00e9dito",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses por descuento de efectos en otras entidades de cr\u00e9dito",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses por operaciones de \"factoring\" con otras entidades de cr\u00e9dito",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses por operaciones de \"factoring\" con otras entidades de cr\u00e9dito",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses por descuento de efectos y operaciones de \u201cfactoring\u201d",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Diferencias negativas de cambio",
- "root_type": "Expense"
- }
- ],
- "name": "Diferencias negativas de cambio",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Otros gastos financieros",
- "root_type": "Expense"
- }
- ],
- "name": "Otros gastos financieros",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Gastos financieros por actualizaci\u00f3n de provisiones",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos financieros por actualizaci\u00f3n de provisiones",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos a corto plazo, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de obligaciones y bonos a corto plazo, otras empresas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
"name": "Intereses de obligaciones y bonos a corto plazo, empresas del grupo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Intereses de obligaciones y bonos a corto plazo, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos a corto plazo, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de obligaciones y bonos a corto plazo, empresas asociadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Intereses de obligaciones y bonos, empresas del grupo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Intereses de obligaciones y bonos, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de obligaciones y bonos, empresas asociadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Intereses de obligaciones y bonos, otras partes vinculadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Intereses de obligaciones y bonos, otras partes vinculadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "Intereses de obligaciones y bonos, otras empresas",
- "root_type": "Expense"
+ "name": "Intereses de obligaciones y bonos, empresas asociadas",
+ "report_type": "Profit and Loss"
}
],
- "name": "Intereses de obligaciones y bonos, otras empresas",
- "root_type": "Expense"
+ "name": "Intereses de obligaciones y bonos, empresas asociadas",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de obligaciones y bonos a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses de obligaciones y bonos a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de obligaciones y bonos a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses de obligaciones y bonos a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de obligaciones y bonos, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses de obligaciones y bonos, otras empresas",
+ "report_type": "Profit and Loss"
}
],
"name": "Intereses de obligaciones y bonos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas de cr\u00e9ditos, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas de cr\u00e9ditos, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas de cr\u00e9ditos, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas de cr\u00e9ditos, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas de cr\u00e9ditos, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas de cr\u00e9ditos, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas de cr\u00e9ditos, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas de cr\u00e9ditos, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas de cr\u00e9ditos no comerciales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Dividendos de pasivos, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dividendos de pasivos, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Dividendos de pasivos, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dividendos de pasivos, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Dividendos de pasivos, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dividendos de pasivos, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Dividendos de pasivos, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dividendos de pasivos, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dividendos de acciones o participaciones consideradas como pasivos financieros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Intereses por descuento de efectos en otras entidades de cr\u00e9dito",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses por descuento de efectos en otras entidades de cr\u00e9dito",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses por operaciones de \"factoring\" con otras entidades de cr\u00e9dito",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses por operaciones de \"factoring\" con otras entidades de cr\u00e9dito",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses por descuento de efectos y operaciones de \u201cfactoring\u201d",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas en valores representativos de deuda, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas en valores representativos de deuda, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas en valores representativos de deuda, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas en valores representativos de deuda, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas en valores representativos de deuda, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas en valores representativos de deuda, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas en valores representativos de deuda, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas en valores representativos de deuda, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas en participaciones y valores representativos de deuda",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos financieros por actualizaci\u00f3n de provisiones",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Gastos financieros por actualizaci\u00f3n de provisiones",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Diferencias negativas de cambio",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Diferencias negativas de cambio",
+ "report_type": "Profit and Loss"
}
],
"name": "Gastos financieros",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
- "name": "Compensaci\u00f3n de gastos por prestaciones de colaboraci\u00f3n",
- "root_type": "Expense"
- }
- ],
- "name": "Compensaci\u00f3n de gastos por prestaciones de colaboraci\u00f3n",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Otras p\u00e9rdidas en gesti\u00f3n corriente",
- "root_type": "Expense"
- }
- ],
- "name": "Otras p\u00e9rdidas en gesti\u00f3n corriente",
- "root_type": "Expense"
- },
- {
- "children": [
- {
"children": [
{
"name": "P\u00e9rdida soportada(part\u00edcipe o asociado no gestor)",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdida soportada (part\u00edcipe o asociado no gestor)",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Beneficio transferido (gestor)",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Beneficio transferido (gestor)",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Resultados de operaciones en com\u00fan",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "Reembolsos de gastos al \u00f3rgano de gobierno",
- "root_type": "Expense"
+ "name": "Compensaci\u00f3n de gastos por prestaciones de colaboraci\u00f3n",
+ "report_type": "Profit and Loss"
}
],
- "name": "Reembolsos de gastos al \u00f3rgano de gobierno",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos derivados de la actividad incobrables",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos derivados de la actividad incobrables",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ayudas no monetarias de cooperaci\u00f3n internacional",
- "root_type": "Expense"
- }
- ],
- "name": "Ayudas no monetarias de cooperaci\u00f3n internacional",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Ayudas no monetarias realizadas a trav\u00e9s de otras entidades o centros",
- "root_type": "Expense"
- }
- ],
- "name": "Ayudas no monetarias realizadas a trav\u00e9s de otras entidades o centros",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Ayudas no monetarias a entidades",
- "root_type": "Expense"
- }
- ],
- "name": "Ayudas no monetarias a entidades",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Ayudas no monetarias individuales",
- "root_type": "Expense"
- }
- ],
- "name": "Ayudas no monetarias individuales",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Beneficio transferido (gestor)",
- "root_type": "Expense"
- }
- ],
- "name": "Beneficio transferido (gestor)",
- "root_type": "Expense"
- }
- ],
- "name": "Ayudas no monetarias",
- "root_type": "Expense"
+ "name": "Compensaci\u00f3n de gastos por prestaciones de colaboraci\u00f3n",
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -3380,179 +1629,183 @@
"children": [
{
"name": "Ayudas monetarias individuales",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Ayudas monetarias individuales",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ayudas monetarias a entidades",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Ayudas monetarias a entidades",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ayudas monetarias realizadas a trav\u00e9s de otras entidades o centros",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Ayudas monetarias realizadas a trav\u00e9s de otras entidades o centros",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ayudas monetarias de cooperaci\u00f3n internacional",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Ayudas monetarias de cooperaci\u00f3n internacional",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Ayudas monetarias",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Reintegro de subvenciones, donaciones y legados recibidos, afectos a la actividad propia de la entidad ",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Reintegro de subvenciones, donaciones y legados recibidos, afectados a la actividad propia de la entidad",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reembolsos de gastos al \u00f3rgano de gobierno",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reembolsos de gastos al \u00f3rgano de gobierno",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Beneficio transferido (gestor)",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficio transferido (gestor)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ayudas no monetarias a entidades",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ayudas no monetarias a entidades",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ayudas no monetarias de cooperaci\u00f3n internacional",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ayudas no monetarias de cooperaci\u00f3n internacional",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ayudas no monetarias realizadas a trav\u00e9s de otras entidades o centros",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ayudas no monetarias realizadas a trav\u00e9s de otras entidades o centros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ayudas no monetarias individuales",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ayudas no monetarias individuales",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ayudas no monetarias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas de cr\u00e9ditos derivados de la actividad incobrables",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas de cr\u00e9ditos derivados de la actividad incobrables",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Otras p\u00e9rdidas en gesti\u00f3n corriente",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Otras p\u00e9rdidas en gesti\u00f3n corriente",
+ "report_type": "Profit and Loss"
}
],
"name": "Ayudas monetarias de la entidad y otros gastos de gesti\u00f3n",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
- "name": "Sueldos y salarios",
- "root_type": "Expense"
+ "name": "Ajustes positivos en la imposici\u00f3n sobre beneficios",
+ "report_type": "Profit and Loss"
}
],
- "name": "Sueldos y salarios",
- "root_type": "Expense"
+ "name": "Ajustes positivos en la imposici\u00f3n sobre beneficios",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "Seguridad Social a cargo de la empresa",
- "root_type": "Expense"
- }
- ],
- "name": "Seguridad Social a cargo de la empresa",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Indemnizaciones",
- "root_type": "Expense"
- }
- ],
- "name": "Indemnizaciones",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Otros gastos sociales",
- "root_type": "Expense"
- }
- ],
- "name": "Otros gastos sociales",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de personal",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
"children": [
{
"name": "Ajustes negativos en IVA de inversiones",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Ajustes negativos en IVA de inversiones",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ajustes negativos en IVA de activo corriente",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Ajustes negativos en IVA de activo corriente",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Ajustes negativos en la imposici\u00f3n indirecta",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Impuesto corriente",
- "root_type": "Expense"
- }
- ],
- "name": "Impuesto corriente",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Impuesto diferido",
- "root_type": "Expense"
- }
- ],
- "name": "Impuesto diferido",
- "root_type": "Expense"
- }
- ],
- "name": "Impuesto sobre beneficios",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Otros tributos",
- "root_type": "Expense"
- }
- ],
- "name": "Otros tributos",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Ajustes negativos en la imposici\u00f3n sobre beneficios",
- "root_type": "Expense"
- }
- ],
- "name": "Ajustes negativos en la imposici\u00f3n sobre beneficios",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -3560,49 +1813,85 @@
"children": [
{
"name": "Ajustes positivos en IVA de activo corriente",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Ajustes positivos en IVA de activo corriente",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ajustes positivos en IVA de inversiones",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Ajustes positivos en IVA de inversiones",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Ajustes positivos en la imposici\u00f3n indirecta",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Ajustes positivos en la imposici\u00f3n sobre beneficios",
- "root_type": "Expense"
- }
- ],
- "name": "Ajustes positivos en la imposici\u00f3n sobre beneficios",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Devoluci\u00f3n de impuestos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Devoluci\u00f3n de impuestos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Otros tributos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Otros tributos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Impuesto corriente",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Impuesto corriente",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Impuesto diferido",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Impuesto diferido",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Impuesto sobre beneficios",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ajustes negativos en la imposici\u00f3n sobre beneficios",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ajustes negativos en la imposici\u00f3n sobre beneficios",
+ "report_type": "Profit and Loss"
}
],
"name": "Tributos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -3610,35 +1899,35 @@
"children": [
{
"name": "Variaci\u00f3n de existencias de otros aprovisionamientos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Variaci\u00f3n de existencias de otros aprovisionamientos",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de mercader\u00edas",
- "root_type": "Expense"
- }
- ],
- "name": "Variaci\u00f3n de existencias de bienes destinados a la actividad",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Variaci\u00f3n de existencias de materias primas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Variaci\u00f3n de existencias de materias primas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Variaci\u00f3n de existencias de mercader\u00edas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Variaci\u00f3n de existencias de bienes destinados a la actividad",
+ "report_type": "Profit and Loss"
}
],
"name": "Variaci\u00f3n de existencias",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -3647,36 +1936,82 @@
{
"children": [
{
+ "name": "Descuentos sobre compras por pronto pago de materias primas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Descuentos sobre compras por pronto pago de materias primas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Descuentos sobre compras por pronto pago de bienes destinados a la actividad",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Descuentos sobre compras por pronto pago de bienes destinados a la actividad",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Descuentos sobre compras por pronto pago de otros aprovisionamientos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Descuentos sobre compras por pronto pago de otros aprovisionamientos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Descuentos sobre compras por pronto pago",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Trabajos realizados por otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Trabajos realizados por otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
"name": "Devoluciones de compras de materias primas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Devoluciones de compras de materias primas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Devoluciones de compras de bienes destinados a la actividad",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Devoluciones de compras de bienes destinados a la actividad",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Devoluciones de compras de otros aprovisionamientos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Devoluciones de compras de otros aprovisionamientos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Devoluciones de compras y operaciones similares",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -3684,395 +2019,415 @@
"children": [
{
"name": "\"Rappels\" por compras de otros aprovisionamientos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "\"Rappels\" por compras de otros aprovisionamientos",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "\"Rappels\" por compras de bienes destinados a la actividad",
- "root_type": "Expense"
- }
- ],
- "name": "\"Rappels\" por compras de bienes destinados a la actividad",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "\"Rappels\" por compras de materias primas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "\"Rappels\" por compras de materias primas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "\"Rappels\" por compras de bienes destinados a la actividad",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "\"Rappels\" por compras de bienes destinados a la actividad",
+ "report_type": "Profit and Loss"
}
],
"name": "\u201cRappels\u201d por compras",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Descuentos sobre compras por pronto pago de materias primas",
- "root_type": "Expense"
- }
- ],
- "name": "Descuentos sobre compras por pronto pago de materias primas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Descuentos sobre compras por pronto pago de otros aprovisionamientos",
- "root_type": "Expense"
- }
- ],
- "name": "Descuentos sobre compras por pronto pago de otros aprovisionamientos",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Descuentos sobre compras por pronto pago de bienes destinados a la actividad",
- "root_type": "Expense"
- }
- ],
- "name": "Descuentos sobre compras por pronto pago de bienes destinados a la actividad",
- "root_type": "Expense"
- }
- ],
- "name": "Descuentos sobre compras por pronto pago",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Trabajos realizados por otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "Trabajos realizados por otras empresas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Compras de otros aprovisionamientos",
- "root_type": "Expense"
- }
- ],
- "name": "Compras de otros aprovisionamientos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Compras de bienes destinados a la actividad",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Compras de bienes destinados a la actividad",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Compras de materias primas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Compras de materias primas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Compras de otros aprovisionamientos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Compras de otros aprovisionamientos",
+ "report_type": "Profit and Loss"
}
],
"name": "Compras",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
- "name": "P\u00e9rdidas por deterioro del inmovilizado material",
- "root_type": "Expense"
- },
- {
- "name": "P\u00e9rdidas por deterioro del inmovilizado material y bienes del Patrimonio Hist\u00f3rico",
- "root_type": "Expense"
- },
- {
"children": [
{
- "name": "P\u00e9rdidas por deterioro bienes del Patrimonio Hist\u00f3rico",
- "root_type": "Expense"
+ "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
}
],
- "name": "P\u00e9rdidas por deterioro de bienes del Patrimonio Hist\u00f3rico",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro del inmovilizado material y bienes del Patrimonio Hist\u00f3rico",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras empresas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas",
- "root_type": "Expense"
+ "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas por deterioro de participaciones y valores representativos de deuda a corto plazo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de las inversiones inmobiliarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de las inversiones inmobiliarias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro del inmovilizado material y bienes del Patrimonio Hist\u00f3rico",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro bienes del Patrimonio Hist\u00f3rico",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de bienes del Patrimonio Hist\u00f3rico",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "P\u00e9rdidas por deterioro del inmovilizado material",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro del inmovilizado material y bienes del Patrimonio Hist\u00f3rico",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas por deterioro del inmovilizado intangible",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas por deterioro del inmovilizado intangible",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos por operaciones de la actividad",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos por operaciones de la actividad",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
+ "name": "P\u00e9rdidas por deterioro de mercader\u00edas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de mercader\u00edas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de productos terminados y en curso de fabricaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de productos terminados y en curso de fabricaci\u00f3n",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de materias primas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de materias primas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de otros aprovisionamientos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de otros aprovisionamientos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de existencias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
"name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras empresas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras empresas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas asociadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas asociadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas del grupo",
- "root_type": "Expense"
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras partes vinculadas",
+ "report_type": "Profit and Loss"
}
],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas del grupo",
- "root_type": "Expense"
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas",
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas por deterioro de participaciones y valores representativos de deuda",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos",
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -4080,135 +2435,221 @@
"children": [
{
"name": "Dotaci\u00f3n a la provisi\u00f3n por contratos onerosos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Dotaci\u00f3n a la provisi\u00f3n por contratos onerosos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Dotaci\u00f3n a la provisi\u00f3n para otras operaciones comerciales",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Dotaci\u00f3n a la provisi\u00f3n para otras operaciones comerciales",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Dotaci\u00f3n a la provisi\u00f3n por operaciones comerciales",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos por operaciones de la actividad",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos por operaciones de la actividad",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de materias primas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de materias primas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de mercader\u00edas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de mercader\u00edas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de productos terminados y en curso de fabricaci\u00f3n",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de productos terminados y en curso de fabricaci\u00f3n",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de otros aprovisionamientos",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de otros aprovisionamientos",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de existencias",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de las inversiones inmobiliarias",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de las inversiones inmobiliarias",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas por deterioro y otras dotaciones",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
- "name": "Amortizaci\u00f3n del inmovilizado intangible",
- "root_type": "Expense"
- }
- ],
- "name": "Amortizaci\u00f3n del inmovilizado intangible",
- "root_type": "Expense"
- },
- {
- "children": [
- {
"name": "Amortizaci\u00f3n del inmovilizado material",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Amortizaci\u00f3n del inmovilizado material",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Amortizaci\u00f3n de las inversiones inmobiliarias",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Amortizaci\u00f3n de las inversiones inmobiliarias",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n del inmovilizado intangible",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Amortizaci\u00f3n del inmovilizado intangible",
+ "report_type": "Profit and Loss"
}
],
"name": "Dotaciones para amortizaciones",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Otros gastos sociales",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Otros gastos sociales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Sueldos y salarios",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Sueldos y salarios",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Seguridad Social a cargo de la empresa",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Seguridad Social a cargo de la empresa",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Indemnizaciones",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Indemnizaciones",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Gastos de personal",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Transportes",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Transportes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Arrendamientos y c\u00e1nones",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Arrendamientos y c\u00e1nones",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Primas de seguros",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Primas de seguros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Otros servicios",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Otros servicios",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Servicios de profesionales independientes",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Servicios de profesionales independientes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Publicidad, propaganda y relaciones p\u00fablicas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Publicidad, propaganda y relaciones p\u00fablicas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Servicios bancarios y similares",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Servicios bancarios y similares",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos en investigaci\u00f3n y desarrollo del ejercicio",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Gastos en investigaci\u00f3n y desarrollo del ejercicio",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Suministros",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Suministros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reparaciones y conservaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reparaciones y conservaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Servicios Exteriores",
+ "report_type": "Profit and Loss"
}
],
"name": "Compras y Gastos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -4217,2084 +2658,46 @@
{
"children": [
{
- "name": "Cuotas de usuarios",
- "root_type": "Income"
+ "name": "Provisi\u00f3n para actuaciones medioambientales",
+ "report_type": "Balance Sheet"
}
],
- "name": "Cuotas de usuarios",
- "root_type": "Income"
+ "name": "Provisi\u00f3n para actuaciones medioambientales",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Cuotas de asociados y afiliados",
- "root_type": "Income"
- }
- ],
- "name": "Cuotas de asociados y afiliados",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Patrocinio publicitario",
- "root_type": "Income"
- }
- ],
- "name": "Patrocinio publicitario",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Patrocinio",
- "root_type": "Income"
- }
- ],
- "name": "Patrocinio",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Colaboraciones empresariales",
- "root_type": "Income"
- }
- ],
- "name": "Colaboraciones empresariales",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de patrocinadores y colaboraciones",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos por reintegro de ayudas y asignaciones",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos por reintegro de ayudas y asignaciones",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Promociones de captaci\u00f3n de recursos",
- "root_type": "Income"
- }
- ],
- "name": "Promociones de captaci\u00f3n de recursos",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos propios de la entidad",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdida transferido (gestor)",
- "root_type": "Income"
- }
- ],
- "name": "P\u00e9rdida transferido (gestor)",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficio atribuido (part\u00edcipe o asociado no gestor)",
- "root_type": "Income"
- }
- ],
- "name": "Beneficio atribuido (part\u00edcipe o asociado no gestor)",
- "root_type": "Income"
- }
- ],
- "name": "Resultados de operaciones en com\u00fan",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de propiedad industrial cedida en explotaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de propiedad industrial cedida en explotaci\u00f3n",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos por arrendamientos",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos por arrendamientos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos por comisiones",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos por comisiones",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos por servicios al personal",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos por servicios al personal",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos por servicios diversos",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos por servicios diversos",
- "root_type": "Income"
- }
- ],
- "name": "Otros ingresos de gesti\u00f3n",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio",
- "root_type": "Income"
- }
- ],
- "name": "Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio",
- "root_type": "Income"
- }
- ],
- "name": "Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Subvenciones, donaciones y legados a la explotaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Subvenciones, donaciones y legados a la explotaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Subvenciones, donaciones y legados",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a largo plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a largo plazo, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a corto plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a corto plazo, otras empresas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a largo plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a largo plazo, otras empresas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a largo plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a largo plazo, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a corto plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a corto plazo, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a corto plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a corto plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios en participaciones y valores representativos de deuda",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a corto plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a corto plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a corto plazo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a largo plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a largo plazo, otras empresas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a largo plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a largo plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a largo plazo",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos de valores representativos de deuda, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de valores representativos de deuda, otras partes vinculadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de valores representativos de deuda, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de valores representativos de deuda, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de valores representativos de deuda, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de valores representativos de deuda, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de valores representativos de deuda, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de valores representativos de deuda, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de valores representativos de deuda",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de participaciones en instrumentos de patrimonio, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Otros ingresos financieros",
- "root_type": "Income"
- }
- ],
- "name": "Otros ingresos financieros",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Diferencias positivas de cambio",
- "root_type": "Income"
- }
- ],
- "name": "Diferencias positivas de cambio",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos financieros",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Beneficios procedentes de las inversiones inmobiliarias",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios procedentes de las inversiones inmobiliarias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficos por operaciones con obligaciones propias",
- "root_type": "Income"
- }
- ],
- "name": "Beneficos por operaciones con obligaciones propias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos excepcionales",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos excepcionales",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios procedentes del inmovilizado intangible",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios procedentes del inmovilizado intangible",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios procedentes del inmovilizado material",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios procedentes del inmovilizado material",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Beneficios procedentes de participaciones a largo plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios procedentes de participaciones a largo plazo, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios procedentes de participaciones a largo plazo en, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios procedentes de participaciones a largo plazo en, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios procedentes de participaciones a largo plazo en partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios procedentes de activos no corrientes e ingresos excepcionales",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Prestaciones de servicios Intracomunitarias",
- "root_type": "Income"
- }
- ],
- "name": "Prestaciones de servicios Intracomunitarias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Prestaciones de servicios en Espa\u00f1a",
- "root_type": "Income"
- }
- ],
- "name": "Prestaciones de servicios en Espa\u00f1a",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Prestaciones de servicios fuera de la UE",
- "root_type": "Income"
- }
- ],
- "name": "Prestaciones de servicios fuera de la UE",
- "root_type": "Income"
- }
- ],
- "name": "Prestaciones de servicios",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas de productos terminados Intracomunitarias",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de productos terminados Intracomunitarias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de productos terminados Exportaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de productos terminados Exportaci\u00f3n",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de productos terminados en Espa\u00f1a",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de productos terminados en Espa\u00f1a",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de productos terminados",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas de subproductos y residuos Exportaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de subproductos y residuos Exportaci\u00f3n",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de subproductos y residuos Intracomunitarias",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de subproductos y residuos Intracomunitarias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de subproductos y residuos en Espa\u00f1a",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de subproductos y residuos en Espa\u00f1a",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de subproductos y residuos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas de productos semiterminados en Espa\u00f1a",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de productos semiterminados en Espa\u00f1a",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de productos semiterminados Intracomunitarias",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de productos semiterminados Intracomunitarias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de productos semiterminados Exportaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de productos semiterminados Exportaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de productos semiterminados",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "\"Rappels\" sobre ventas de envases y embalajes",
- "root_type": "Income"
- }
- ],
- "name": "\"Rappels\" sobre ventas de envases y embalajes",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "\"Rappels\" sobre ventas de productos terminados",
- "root_type": "Income"
- }
- ],
- "name": "\"Rappels\" sobre ventas de productos terminados",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "\"Rappels\" sobre ventas de mercader\u00edas",
- "root_type": "Income"
- }
- ],
- "name": "\"Rappels\" sobre ventas de mercader\u00edas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "\"Rappels\" sobre ventas de subproductos y residuos",
- "root_type": "Income"
- }
- ],
- "name": "\"Rappels\" sobre ventas de subproductos y residuos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "\"Rappels\" sobre ventas de productos semiterminados",
- "root_type": "Income"
- }
- ],
- "name": "\"Rappels\" sobre ventas de productos semiterminados",
- "root_type": "Income"
- }
- ],
- "name": "\"Rappels\" sobre ventas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas de mercader\u00edas Exportaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de mercader\u00edas Exportaci\u00f3n",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de mercader\u00edas Intracomunitarias",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de mercader\u00edas Intracomunitarias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de mercader\u00edas en Espa\u00f1a",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de mercader\u00edas en Espa\u00f1a",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de mercader\u00edas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas de envases y embalajes Exportaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de envases y embalajes Exportaci\u00f3n",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de envases y embalajes en Espa\u00f1a",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de envases y embalajes en Espa\u00f1a",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de envases y embalajes Intracomunitarias",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de envases y embalajes Intracomunitarias",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de envases y embalajes",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Descuentos sobre ventas por pronto pago de mercader\u00edas",
- "root_type": "Income"
- }
- ],
- "name": "Descuentos sobre ventas por pronto pago de mercader\u00edas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Descuentos sobre ventas por pronto pago de subproductos y residuos",
- "root_type": "Income"
- }
- ],
- "name": "Descuentos sobre ventas por pronto pago de subproductos y residuos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Descuentos sobre ventas por pronto pago de productos terminados",
- "root_type": "Income"
- }
- ],
- "name": "Descuentos sobre ventas por pronto pago de productos terminados",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Descuentos sobre ventas por pronto pago de productos semiterminados",
- "root_type": "Income"
- }
- ],
- "name": "Descuentos sobre ventas por pronto pago de productos semiterminados",
- "root_type": "Income"
- }
- ],
- "name": "Descuentos sobre ventas por pronto pago",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Devoluciones de ventas de subproductos y residuos",
- "root_type": "Income"
- }
- ],
- "name": "Devoluciones de ventas de subproductos y residuos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Devoluciones de ventas de envases y embalajes",
- "root_type": "Income"
- }
- ],
- "name": "Devoluciones de ventas de envases y embalajes",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Devoluciones de ventas de productos semiterminados",
- "root_type": "Income"
- }
- ],
- "name": "Devoluciones de ventas de productos semiterminados",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Devoluciones de ventas de mercader\u00edas",
- "root_type": "Income"
- }
- ],
- "name": "Devoluciones de ventas de mercader\u00edas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Devoluciones de ventas de productos terminados",
- "root_type": "Income"
- }
- ],
- "name": "Devoluciones de ventas de productos terminados",
- "root_type": "Income"
- }
- ],
- "name": "Devoluciones de ventas y operaciones similares",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de mercader\u00edas, de producci\u00f3n propia, de servicios, etc.",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de productos terminados",
- "root_type": "Income"
- }
- ],
- "name": "Variaci\u00f3n de existencias de productos terminados",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de productos semiterminados",
- "root_type": "Income"
- }
- ],
- "name": "Variaci\u00f3n de existencias de productos semiterminados",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de subproductos, residuos y materiales recuperados",
- "root_type": "Income"
- }
- ],
- "name": "Variaci\u00f3n de existencias de subproductos, residuos y materiales recuperados",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de productos en curso",
- "root_type": "Income"
- }
- ],
- "name": "Variaci\u00f3n de existencias de productos en curso",
- "root_type": "Income"
- }
- ],
- "name": "Variaci\u00f3n de existencias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Trabajos realizados para el inmovilizado intangible",
- "root_type": "Income"
- }
- ],
- "name": "Trabajos realizados para el inmovilizado intangible",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Trabajos realizados para el inmovilizado material",
- "root_type": "Income"
- }
- ],
- "name": "Trabajos realizados para el inmovilizado material",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Trabajos realizados en inversiones inmobiliarias",
- "root_type": "Income"
- }
- ],
- "name": "Trabajos realizados en inversiones inmobiliarias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Trabajos realizados para el inmovilizado material en curso",
- "root_type": "Income"
- }
- ],
- "name": "Trabajos realizados para el inmovilizado material en curso",
- "root_type": "Income"
- }
- ],
- "name": "Trabajos realizados para la empresa",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras empresas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones y valores representativos de deuda a corto plazo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras empresas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones y valores representativos de deuda a largo plazo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras empresas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras partes vinculadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos por operaciones de la actividad",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos por operaciones de la actividad",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n para actuaciones medioambientales",
- "root_type": "Income"
- }
- ],
- "name": "Exceso de provisi\u00f3n para actuaciones medioambientales",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n para impuestos",
- "root_type": "Income"
- }
- ],
- "name": "Exceso de provisi\u00f3n para impuestos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n para otras responsabilidades",
- "root_type": "Income"
- }
- ],
- "name": "Exceso de provisi\u00f3n para otras responsabilidades",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n por contratos onerosos",
- "root_type": "Income"
- }
- ],
- "name": "Exceso de provisi\u00f3n por contratos onerosos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n para otras operaciones comerciales",
- "root_type": "Income"
- }
- ],
- "name": "Exceso de provisi\u00f3n para otras operaciones comerciales",
- "root_type": "Income"
- }
- ],
- "name": "Exceso de provisi\u00f3n por operaciones comerciales",
- "root_type": "Income"
- }
- ],
- "name": "Exceso de provisiones",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de las inversiones inmobiliarias",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de las inversiones inmobiliarias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de materias primas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de materias primas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de otros aprovisionamientos",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de otros aprovisionamientos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de productos terminados y en curso de fabricaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de productos terminados y en curso de fabricaci\u00f3n",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de mercader\u00edas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de mercader\u00edas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de existencias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro del inmovilizado intangible",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro del inmovilizado intangible",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro del inmovilizado material y de bienes del Patrimonio Hist\u00f3rico",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro del inmovilizado material y de bienes del Patrimonio Hist\u00f3rico",
- "root_type": "Income"
- }
- ],
- "name": "Excesos y aplicaciones de provisiones y de p\u00e9rdidas por deterioro",
- "root_type": "Income"
- }
- ],
- "name": "Ventas e ingresos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Proveedores de inmovilizado, otras partes vinculadas",
- "root_type": "Asset"
- }
- ],
- "name": "Proveedores de inmovilizado, otras partes vinculadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Proveedores de inmovilizado, empresas asociadas",
- "root_type": "Asset"
- }
- ],
- "name": "Proveedores de inmovilizado, empresas asociadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Proveedores de inmovilizado, empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Proveedores de inmovilizado, empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Proveedores de inmovilizado, partes vinculadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas del grupo",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas asociadas",
- "root_type": "Asset"
- }
- ],
- "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas asociadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deudas con otras entidades de cr\u00e9dito vinculadas",
- "root_type": "Asset"
- }
- ],
- "name": "Deudas con otras entidades de cr\u00e9dito vinculadas",
- "root_type": "Asset"
- }
- ],
- "name": "Deudas con entidades de cr\u00e9dito vinculadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otras deudas, empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Otras deudas, empresas del grupo",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Otras deudas, con otras partes vinculadas",
- "root_type": "Asset"
- }
- ],
- "name": "Otras deudas, con otras partes vinculadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Otras deudas, empresas asociadas",
- "root_type": "Asset"
- }
- ],
- "name": "Otras deudas, empresas asociadas",
- "root_type": "Asset"
- }
- ],
- "name": "Otras deudas con partes vinculadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Acreedores por arrendamiento financiero, empresas asociadas",
- "root_type": "Asset"
- }
- ],
- "name": "Acreedores por arrendamiento financiero, empresas asociadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Acreedores por arrendamiento financiero, otras partes vinculadas",
- "root_type": "Asset"
- }
- ],
- "name": "Acreedores por arrendamiento financiero, otras partes vinculadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Acreedores por arrendamiento financiero, empresas de grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Acreedores por arrendamiento financiero, empresas de grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Acreedores por arrendamiento financiero, partes vinculadas",
- "root_type": "Asset"
- }
- ],
- "name": "Deudas con partes vinculadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deudas transformables en subvenciones, donaciones y legados",
- "root_type": "Asset"
- }
- ],
- "name": "Deudas transformables en subvenciones, donaciones y legados",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Obligaciones y bonos",
- "root_type": "Asset"
- }
- ],
- "name": "Obligaciones y bonos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Acreedores por arrendamiento financiero",
- "root_type": "Asset"
- }
- ],
- "name": "Acreedores por arrendamiento financiero",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deudas representadas en otros valores negociables",
- "root_type": "Asset"
- }
- ],
- "name": "Deudas representadas en otros valores negociables",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deudas",
- "root_type": "Asset"
- }
- ],
- "name": "Deudas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Pasivos por derivados financieros",
- "root_type": "Asset"
- }
- ],
- "name": "Pasivos por derivados financieros",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Efectos a pagar",
- "root_type": "Asset"
- }
- ],
- "name": "Efectos a pagar",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Proveedores de inmovilizado",
- "root_type": "Asset"
- }
- ],
- "name": "Proveedores de inmovilizado",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deudas con entidades de cr\u00e9dito",
- "root_type": "Asset"
- }
- ],
- "name": "Deudas con entidades de cr\u00e9dito",
- "root_type": "Asset"
- }
- ],
- "name": "Deudas por pr\u00e9stamos recibidos, empr\u00e9stitos y otros conceptos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
"name": "Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Provisi\u00f3n para otras responsabilidades",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Provisi\u00f3n para otras responsabilidades",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Provisi\u00f3n para actuaciones medioambientales",
- "root_type": "Asset"
- }
- ],
- "name": "Provisi\u00f3n para actuaciones medioambientales",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Provisi\u00f3n para impuestos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Provisi\u00f3n para impuestos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Provisiones",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Excedentes negativos de ejercicios anteriores",
- "root_type": "Asset"
- }
- ],
- "name": "Excedentes negativos de ejercicios anteriores",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Remanente",
- "root_type": "Asset"
- }
- ],
- "name": "Remanente",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Excedente del ejercicio",
- "root_type": "Asset"
- }
- ],
- "name": "Excedente del ejercicio",
- "root_type": "Asset"
- }
- ],
- "name": "Excedentes pendientes de aplicaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Capital",
- "root_type": "Asset"
- }
- ],
- "name": "Capital",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Fundadores, por aportaciones no dinerarias pendientes, en fundaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Fundadores, por aportaciones no dinerarias pendientes, en fundaciones",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Asociados, por aportaciones no dinerarias pendientes, en asociaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Asociados, por aportaciones no dinerarias pendientes, en asociaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Fundadores/asociados por aportaciones no dinerarias pendientes",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": " Fundadores, parte no desembolsada en fundaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Fundadores, parte no desembolsada en fundaciones",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Asociados, parte no desembolsada en asociaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Asociados, parte no desembolsada en asociaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Fundadores/asociados por desembolsos no exigidos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Dotaci\u00f3n fundacional",
- "root_type": "Asset"
- }
- ],
- "name": "Dotaci\u00f3n fundacional",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Acciones o participaciones propias para reducci\u00f3n de capital",
- "root_type": "Asset"
- }
- ],
- "name": "Acciones o participaciones propias para reducci\u00f3n de capital",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Acciones o participaciones propias en situaciones especiales",
- "root_type": "Asset"
- }
- ],
- "name": "Acciones o participaciones propias en situaciones especiales",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Fondo social",
- "root_type": "Asset"
- }
- ],
- "name": "Fondo social",
- "root_type": "Asset"
- }
- ],
- "name": "Capital",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Reserva por capital amortizado",
- "root_type": "Asset"
- }
- ],
- "name": "Reserva por capital amortizado",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Reservas estatutarias",
- "root_type": "Asset"
- }
- ],
- "name": "Reservas estatutarias",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Reservas por acciones propias aceptadas en garant\u00eda",
- "root_type": "Asset"
- }
- ],
- "name": "Reservas por acciones propias aceptadas en garant\u00eda",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Reservas para acciones o participaciones de la sociedad dominante",
- "root_type": "Asset"
- }
- ],
- "name": "Reservas para acciones o participaciones de la sociedad dominante",
- "root_type": "Asset"
- }
- ],
- "name": "Reservas especiales",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Prima de Emisi\u00f3n o asunci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Prima de Emisi\u00f3n o asunci\u00f3n",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Aportaciones de socios o propietarios",
- "root_type": "Asset"
- }
- ],
- "name": "Aportaciones de socios o propietarios",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Diferencias por ajuste del capital a euros",
- "root_type": "Asset"
- }
- ],
- "name": "Diferencias por ajuste del capital a euros",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Reserva Legal",
- "root_type": "Asset"
- }
- ],
- "name": "Reserva Legal",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Reservas voluntarias",
- "root_type": "Asset"
- }
- ],
- "name": "Reservas voluntarias",
- "root_type": "Asset"
- }
- ],
- "name": "Reservas y otros instrumentos de patrimonio",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Capital emitido pendiente de inscripci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Capital emitido pendiente de inscripci\u00f3n",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripci\u00f3n",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Acciones o participaciones emitidas consideradas como pasivos financieros",
- "root_type": "Asset"
- }
- ],
- "name": "Acciones o participaciones emitidas consideradas como pasivos financieros",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Suscriptores de acciones consideradas como pasivos financieros",
- "root_type": "Asset"
- }
- ],
- "name": "Suscriptores de acciones consideradas como pasivos financieros",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Acciones o participaciones emitidas",
- "root_type": "Asset"
- }
- ],
- "name": "Acciones o participaciones emitidas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Suscriptores de acciones",
- "root_type": "Asset"
- }
- ],
- "name": "Suscriptores de acciones",
- "root_type": "Asset"
- }
- ],
- "name": "Situaciones transitorias de financiaci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -6304,25 +2707,25 @@
"children": [
{
"name": "Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Ingresos fiscales a distribuir en varios ejercicios",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -6330,25 +2733,25 @@
"children": [
{
"name": "Otras subvenciones",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Otras subvenciones",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Otras donaciones y legados",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Otras donaciones y legados",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Otras subvenciones, donaciones y legados",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -6356,87 +2759,361 @@
"children": [
{
"name": "Subvenciones de otras Administraciones P\u00fablicas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Subvenciones de otras Administraciones P\u00fablicas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Subvenciones del Estado",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Subvenciones del Estado",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Subvenciones oficiales de capital",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Donaciones y legados de capital",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Donaciones y legados de capital",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Subvenciones, donaciones y ajustes por cambio de valor",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
- "name": "Anticipos recibidos por ventas o prestaciones de servicios",
- "root_type": "Asset"
+ "children": [
+ {
+ "name": "Reservas por acciones propias aceptadas en garant\u00eda",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Reservas por acciones propias aceptadas en garant\u00eda",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Reservas para acciones o participaciones de la sociedad dominante",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Reservas para acciones o participaciones de la sociedad dominante",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Reservas estatutarias",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Reservas estatutarias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Reserva por capital amortizado",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Reserva por capital amortizado",
+ "report_type": "Balance Sheet"
}
],
- "name": "Anticipos recibidos por ventas o prestaciones de servicios",
- "root_type": "Asset"
+ "name": "Reservas especiales",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Dep\u00f3sitos recibidos",
- "root_type": "Asset"
+ "name": "Prima de Emisi\u00f3n o asunci\u00f3n",
+ "report_type": "Balance Sheet"
}
],
- "name": "Dep\u00f3sitos recibidos",
- "root_type": "Asset"
+ "name": "Prima de Emisi\u00f3n o asunci\u00f3n",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Fianzas recibidas",
- "root_type": "Asset"
+ "name": "Reserva Legal",
+ "report_type": "Balance Sheet"
}
],
- "name": "Fianzas recibidas",
- "root_type": "Asset"
+ "name": "Reserva Legal",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Reservas voluntarias",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Reservas voluntarias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Aportaciones de socios o propietarios",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Aportaciones de socios o propietarios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Diferencias por ajuste del capital a euros",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Diferencias por ajuste del capital a euros",
+ "report_type": "Balance Sheet"
}
],
- "name": "Pasivos por fianzas, garant\u00edas y otros conceptos",
- "root_type": "Asset"
+ "name": "Reservas y otros instrumentos de patrimonio",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
+ "name": "Capital emitido pendiente de inscripci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Capital emitido pendiente de inscripci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Suscriptores de acciones consideradas como pasivos financieros",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Suscriptores de acciones consideradas como pasivos financieros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Suscriptores de acciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Suscriptores de acciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Acciones o participaciones emitidas consideradas como pasivos financieros",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Acciones o participaciones emitidas consideradas como pasivos financieros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Acciones o participaciones emitidas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Acciones o participaciones emitidas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Situaciones transitorias de financiaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Efectos a pagar",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Efectos a pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Proveedores de inmovilizado",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Proveedores de inmovilizado",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Obligaciones y bonos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Obligaciones y bonos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudas representadas en otros valores negociables",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudas representadas en otros valores negociables",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudas transformables en subvenciones, donaciones y legados",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudas transformables en subvenciones, donaciones y legados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudas con entidades de cr\u00e9dito",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudas con entidades de cr\u00e9dito",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Pasivos por derivados financieros",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Pasivos por derivados financieros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Acreedores por arrendamiento financiero",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Acreedores por arrendamiento financiero",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudas por pr\u00e9stamos recibidos, empr\u00e9stitos y otros conceptos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Aportaciones no dinerarias pendientes, otras partes vinculadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Aportaciones no dinerarias pendientes, otras partes vinculadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Otras aportaciones no dinerarias pendientes",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Otras aportaciones no dinerarias pendientes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Aportaciones no dinerarias pendientes, empresas asociadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Aportaciones no dinerarias pendientes, empresas asociadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Aportaciones no dinerarias pendientes, empresas del grupo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Aportaciones no dinerarias pendientes, empresas del grupo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Aportaciones no dinerarias pendientes por acciones o participaciones consideradas como pasivos financieros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
"name": "Acciones o participaciones consideradas como pasivos financieros",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Acciones o participaciones consideradas como pasivos financieros",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -6444,99 +3121,383 @@
"children": [
{
"name": "Desembolsos no exigidos, empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Desembolsos no exigidos, empresas asociadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Desembolsos no exigidos, otras partes vinculadas",
- "root_type": "Asset"
- }
- ],
- "name": "Desembolsos no exigidos, otras partes vinculadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Otros desembolsos no exigidos",
- "root_type": "Asset"
- }
- ],
- "name": "Otros desembolsos no exigidos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Desembolsos no exigidos, empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Desembolsos no exigidos, empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Otros desembolsos no exigidos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Otros desembolsos no exigidos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Desembolsos no exigidos, otras partes vinculadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Desembolsos no exigidos, otras partes vinculadas",
+ "report_type": "Balance Sheet"
}
],
"name": "Desembolsos no exigidos por acciones o participaciones consideradas como pasivos financieros",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudas con caracter\u00edsticas especiales",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Excedentes negativos de ejercicios anteriores",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Excedentes negativos de ejercicios anteriores",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Remanente",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Remanente",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Excedente del ejercicio",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Excedente del ejercicio",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Excedentes pendientes de aplicaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Asociados, por aportaciones no dinerarias pendientes, en asociaciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Asociados, por aportaciones no dinerarias pendientes, en asociaciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Fundadores, por aportaciones no dinerarias pendientes, en fundaciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Fundadores, por aportaciones no dinerarias pendientes, en fundaciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Fundadores/asociados por aportaciones no dinerarias pendientes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Acciones o participaciones propias para reducci\u00f3n de capital",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Acciones o participaciones propias para reducci\u00f3n de capital",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Acciones o participaciones propias en situaciones especiales",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Acciones o participaciones propias en situaciones especiales",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Capital",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Capital",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Fondo social",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Fondo social",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
- "name": "Aportaciones no dinerarias pendientes, empresas asociadas",
- "root_type": "Asset"
+ "name": "Asociados, parte no desembolsada en asociaciones",
+ "report_type": "Balance Sheet"
}
],
- "name": "Aportaciones no dinerarias pendientes, empresas asociadas",
- "root_type": "Asset"
+ "name": "Asociados, parte no desembolsada en asociaciones",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Otras aportaciones no dinerarias pendientes",
- "root_type": "Asset"
+ "name": " Fundadores, parte no desembolsada en fundaciones",
+ "report_type": "Balance Sheet"
}
],
- "name": "Otras aportaciones no dinerarias pendientes",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Aportaciones no dinerarias pendientes, empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Aportaciones no dinerarias pendientes, empresas del grupo",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Aportaciones no dinerarias pendientes, otras partes vinculadas",
- "root_type": "Asset"
- }
- ],
- "name": "Aportaciones no dinerarias pendientes, otras partes vinculadas",
- "root_type": "Asset"
+ "name": "Fundadores, parte no desembolsada en fundaciones",
+ "report_type": "Balance Sheet"
}
],
- "name": "Aportaciones no dinerarias pendientes por acciones o participaciones consideradas como pasivos financieros",
- "root_type": "Asset"
+ "name": "Fundadores/asociados por desembolsos no exigidos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Dotaci\u00f3n fundacional",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Dotaci\u00f3n fundacional",
+ "report_type": "Balance Sheet"
}
],
- "name": "Deudas con caracter\u00edsticas especiales",
- "root_type": "Asset"
+ "name": "Capital",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Dep\u00f3sitos recibidos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Dep\u00f3sitos recibidos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Anticipos recibidos por ventas o prestaciones de servicios",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Anticipos recibidos por ventas o prestaciones de servicios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Fianzas recibidas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Fianzas recibidas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Pasivos por fianzas, garant\u00edas y otros conceptos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Proveedores de inmovilizado, empresas del grupo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Proveedores de inmovilizado, empresas del grupo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Proveedores de inmovilizado, otras partes vinculadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Proveedores de inmovilizado, otras partes vinculadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Proveedores de inmovilizado, empresas asociadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Proveedores de inmovilizado, empresas asociadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Proveedores de inmovilizado, partes vinculadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas del grupo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas del grupo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudas con otras entidades de cr\u00e9dito vinculadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudas con otras entidades de cr\u00e9dito vinculadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas asociadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas asociadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudas con entidades de cr\u00e9dito vinculadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Acreedores por arrendamiento financiero, otras partes vinculadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Acreedores por arrendamiento financiero, otras partes vinculadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Acreedores por arrendamiento financiero, empresas de grupo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Acreedores por arrendamiento financiero, empresas de grupo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Acreedores por arrendamiento financiero, empresas asociadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Acreedores por arrendamiento financiero, empresas asociadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Acreedores por arrendamiento financiero, partes vinculadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Otras deudas, empresas asociadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Otras deudas, empresas asociadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Otras deudas, empresas del grupo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Otras deudas, empresas del grupo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Otras deudas, con otras partes vinculadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Otras deudas, con otras partes vinculadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Otras deudas con partes vinculadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudas con partes vinculadas",
+ "report_type": "Balance Sheet"
}
],
"name": "Financiaci\u00f3n B\u00e1sica",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -6547,405 +3508,748 @@
{
"children": [
{
- "name": "Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas"
+ "name": "Deterioro de valor de cr\u00e9ditos a empresas del grupo",
+ "report_type": "Balance Sheet"
}
],
- "name": "Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas"
+ "name": "Deterioro de valor de cr\u00e9ditos a empresas del grupo",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas"
+ "name": "Deterioro de valor de cr\u00e9ditos a otras partes vinculadas",
+ "report_type": "Balance Sheet"
}
],
- "name": "Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas"
+ "name": "Deterioro de valor de cr\u00e9ditos a otras partes vinculadas",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo"
+ "name": "Deterioro de valor de cr\u00e9ditos a empresas asociadas",
+ "report_type": "Balance Sheet"
}
],
- "name": "Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo"
+ "name": "Deterioro de valor de cr\u00e9ditos a empresas asociadas",
+ "report_type": "Balance Sheet"
}
],
- "name": "Desembolsos pendientes sobre participaciones a corto plazo en partes vinculadas"
+ "name": "Deterioro de valor de cr\u00e9ditos a partes vinculadas",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
- "name": "Cr\u00e9ditos a corto plazo a empresas del grupo"
+ "name": "Deterioro de valor de participaciones a largo plazo en otras partes vinculadas",
+ "report_type": "Balance Sheet"
}
],
- "name": "Cr\u00e9ditos a corto plazo a empresas del grupo"
+ "name": "Deterioro de valor de participaciones a largo plazo en otras partes vinculadas",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Cr\u00e9ditos a corto plazo a otras partes vinculadas"
+ "name": "Deterioro de valor de participaciones en empresas asociadas",
+ "report_type": "Balance Sheet"
}
],
- "name": "Cr\u00e9ditos a corto plazo a otras partes vinculadas"
+ "name": "Deterioro de valor de participaciones en empresas asociadas",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Cr\u00e9ditos a corto plazo a empresas asociadas"
+ "name": "Deterioro de valor de participaciones en empresas del grupo",
+ "report_type": "Balance Sheet"
}
],
- "name": "Cr\u00e9ditos a corto plazo a empresas asociadas"
+ "name": "Deterioro de valor de participaciones en empresas del grupo",
+ "report_type": "Balance Sheet"
}
],
- "name": "Cr\u00e9ditos a corto plazo a partes vinculadas"
+ "name": "Deterioro de valor de participaciones en partes vinculadas",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
- "name": "Intereses a corto plazo de valores representativos de deuda de empresas asociadas"
+ "name": "Deterioro de valor de los terrenos y bienes naturales",
+ "report_type": "Balance Sheet"
}
],
- "name": "Intereses a corto plazo de valores representativos de deuda de empresas asociadas"
+ "name": "Deterioro de valor de los terrenos y bienes naturales",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Intereses a corto plazo de valores representativos de deuda de empresas del grupo"
+ "name": "Deterioro de valor de construcciones",
+ "report_type": "Balance Sheet"
}
],
- "name": "Intereses a corto plazo de valores representativos de deuda de empresas del grupo"
- },
- {
- "children": [
- {
- "name": "Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas"
- }
- ],
- "name": "Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas"
+ "name": "Deterioro de valor de construcciones",
+ "report_type": "Balance Sheet"
}
],
- "name": "Intereses a corto plazo de valores representativos de deuda de partes vinculadas"
+ "name": "Deterioro de valor de las inversiones inmobiliarias",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
- "name": "Participaciones a corto plazo en otras partes vinculadas"
+ "name": "Deterioro de valor de otro inmovilizado material",
+ "report_type": "Balance Sheet"
}
],
- "name": "Participaciones a corto plazo en otras partes vinculadas"
+ "name": "Deterioro de valor de otro inmovilizado material",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Participaciones a corto plazo en empresas asociadas"
+ "name": "Deterioro de valor de elementos de transporte",
+ "report_type": "Balance Sheet"
}
],
- "name": "Participaciones a corto plazo en empresas asociadas"
+ "name": "Deterioro de valor de elementos de transporte",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Participaciones a corto plazo en empresas del grupo"
+ "name": "Deterioro de valor de mobiliario",
+ "report_type": "Balance Sheet"
}
],
- "name": "Participaciones a corto plazo en empresas del grupo"
+ "name": "Deterioro de valor de mobiliario",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de utillaje",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de utillaje",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de construcciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de construcciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de instalaciones t\u00e9cnicas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de instalaciones t\u00e9cnicas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de terrenos y bienes naturales",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de terrenos y bienes naturales",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de equipos para proceso de informaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de equipos para proceso de informaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de otras instaciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de otras instaciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de maquinaria",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de maquinaria",
+ "report_type": "Balance Sheet"
}
],
- "name": "Participaciones a corto plazo en partes vinculadas"
+ "name": "Deterioro del valor del inmovilizado material",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de bienes inmuebles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de bibliotecas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de bibliotecas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de archivos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de archivos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de bienes muebles",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de bienes muebles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de Museos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de Museos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Deterioro de valor de bienes del Patrimonio Hist\u00f3rico",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de bienes del Patrimonio Hist\u00f3rico",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de cr\u00e9ditos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de participaciones en el patrimonio neto a largo plazo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de participaciones en el patrimonio neto a largo plazo",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
- "name": "Intereses a corto plazo de cr\u00e9ditos a otras partes vinculadas"
+ "name": "Deterioro del valor de aplicaciones inform\u00e1ticas",
+ "report_type": "Balance Sheet"
}
],
- "name": "Intereses a corto plazo de cr\u00e9ditos a otras partes vinculadas"
+ "name": "Deterioro del valor de aplicaciones inform\u00e1ticas",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Intereses a corto plazo de cr\u00e9ditos a empresas asociadas"
+ "name": "Deterioro del valor sobre activos cedidos en uso",
+ "report_type": "Balance Sheet"
}
],
- "name": "Intereses a corto plazo de cr\u00e9ditos a empresas asociadas"
+ "name": "Deterioro del valor sobre activos cedidos en uso",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Intereses a corto plazo de cr\u00e9ditos a empresas del grupo"
+ "name": "Deterioro del valor de investigaci\u00f3n",
+ "report_type": "Balance Sheet"
}
],
- "name": "Intereses a corto plazo de cr\u00e9ditos a empresas del grupo"
+ "name": "Deterioro del valor de investigaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro del valor de desarrollo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro del valor de desarrollo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro del valor de concesiones administrativas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro del valor de concesiones administrativas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro del valor de propiedad industrial",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro del valor de propiedad industrial",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro del valor de derechos de traspaso",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro del valor de derechos de traspaso",
+ "report_type": "Balance Sheet"
}
],
- "name": "Intereses a corto plazo de cr\u00e9ditos a partes vinculadas"
+ "name": "Deterioro de valor del inmovilizado intangible",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de valores representativos de deuda",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de valores representativos de deuda",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
- "name": "Dividendo a cobrar de inversiones financieras en empresas del grupo"
+ "name": "Deterioro de valor de valores representativos de deuda de otras partes vinculadas",
+ "report_type": "Balance Sheet"
}
],
- "name": "Dividendo a cobrar de inversiones financieras en empresas del grupo"
+ "name": "Deterioro de valor de valores representativos de deuda de otras partes vinculadas",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Dividendo a cobrar de inversiones financieras en empresas asociadas"
+ "name": "Deterioro de valor de valores representativos de deuda de empresas del grupo",
+ "report_type": "Balance Sheet"
}
],
- "name": "Dividendo a cobrar de inversiones financieras en empresas asociadas"
+ "name": "Deterioro de valor de valores representativos de deuda de empresas del grupo",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Dividendo a cobrar de inversiones financieras en otras partes vinculadas"
+ "name": "Deterioro de valor de valores representativos de deuda de empresas asociadas",
+ "report_type": "Balance Sheet"
}
],
- "name": "Dividendo a cobrar de inversiones financieras en otras partes vinculadas"
+ "name": "Deterioro de valor de valores representativos de deuda de empresas asociadas",
+ "report_type": "Balance Sheet"
}
],
- "name": "Dividendo a cobrar de inversiones financieras en partes vinculadas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Valores representativos de deuda a corto plazo de empresas asociadas"
- }
- ],
- "name": "Valores representativos de deuda a corto plazo de empresas asociadas"
- },
- {
- "children": [
- {
- "name": "Valores representativos de deuda a corto plazo de otras partes vinculadas"
- }
- ],
- "name": "Valores representativos de deuda a corto plazo de otras partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Valores representativos de deuda a corto plazo de empresas del grupo"
- }
- ],
- "name": "Valores representativos de deuda a corto plazo de empresas del grupo"
- }
- ],
- "name": "Valores representativos de deuda a corto plazo de partes vinculadas"
+ "name": "Deterioro de valor de valores representativos de deuda de partes vinculadas",
+ "report_type": "Balance Sheet"
}
],
- "name": "Inversiones financieras a corto plazo en partes vinculadas"
+ "name": "Deterioro de valor de activos no corrientes",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
- "name": "Intereses pagados por anticipado"
+ "name": "Maquinaria en montaje",
+ "report_type": "Balance Sheet"
}
],
- "name": "Intereses pagados por anticipado"
+ "name": "Maquinaria en montaje",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Dep\u00f3sitos constituidos a corto plazo"
+ "name": "Equipos para procesos de informaci\u00f3n en montaje",
+ "report_type": "Balance Sheet"
}
],
- "name": "Dep\u00f3sitos constituidos a corto plazo"
+ "name": "Equipos para procesos de informaci\u00f3n en montaje",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Dep\u00f3sitos recibidos a corto plazo"
+ "name": "Construcciones en curso",
+ "report_type": "Balance Sheet"
}
],
- "name": "Dep\u00f3sitos recibidos a corto plazo"
+ "name": "Construcciones en curso",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Fianzas recibidas a corto plazo"
+ "name": "Adaptaci\u00f3n de terrenos y bienes naturales",
+ "report_type": "Balance Sheet"
}
],
- "name": "Fianzas recibidas a corto plazo"
+ "name": "Adaptaci\u00f3n de terrenos y bienes naturales",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Intereses cobrados por anticipado"
+ "name": "Instalaciones t\u00e9cnicas en montaje",
+ "report_type": "Balance Sheet"
}
],
- "name": "Intereses cobrados por anticipado"
+ "name": "Instalaciones t\u00e9cnicas en montaje",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Fianzas constituidas a corto plazo"
+ "name": "Anticipos para inmovilizaciones materiales",
+ "report_type": "Balance Sheet"
}
],
- "name": "Fianzas constituidas a corto plazo"
+ "name": "Anticipos para inmovilizaciones materiales",
+ "report_type": "Balance Sheet"
}
],
- "name": "Fianzas y dep\u00f3sitos recibidos y constituidos a corto plazo y ajustes por periodificaci\u00f3n"
+ "name": "Inmovilizaciones materiales en curso",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
- "name": "Bancos e instituciones de cr\u00e9dito c/c vista, moneda extranjera"
+ "name": "Utillaje",
+ "report_type": "Balance Sheet"
}
],
- "name": "Bancos e instituciones de cr\u00e9dito c/c vista, moneda extranjera"
+ "name": "Utillaje",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Inversiones a corto plazo de gran liquidez"
+ "name": "Instalaciones t\u00e9cnicas",
+ "report_type": "Balance Sheet"
}
],
- "name": "Inversiones a corto plazo de gran liquidez"
+ "name": "Instalaciones t\u00e9cnicas",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, euros"
+ "name": "Otro inmovilizado material",
+ "report_type": "Balance Sheet"
}
],
- "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, euros"
+ "name": "Otro inmovilizado material",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, moneda extranjera"
+ "name": "Elementos de transporte",
+ "report_type": "Balance Sheet"
}
],
- "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, moneda extranjera"
+ "name": "Elementos de transporte",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Bancos e instituciones de cr\u00e9dito c/c vista, euros"
+ "name": "Equipos para proceso de informaci\u00f3n",
+ "report_type": "Balance Sheet"
}
],
- "name": "Bancos e instituciones de cr\u00e9dito c/c vista, euros"
+ "name": "Equipos para proceso de informaci\u00f3n",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Caja, euros"
+ "name": "Mobiliario",
+ "report_type": "Balance Sheet"
}
],
- "name": "Caja, euros"
+ "name": "Mobiliario",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Caja, moneda extranjera"
+ "name": "Otras instalaciones",
+ "report_type": "Balance Sheet"
}
],
- "name": "Caja, moneda extranjera"
+ "name": "Otras instalaciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Maquinaria",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Maquinaria",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Construcciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Construcciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Terrenos y bienes naturales",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Terrenos y bienes naturales",
+ "report_type": "Balance Sheet"
}
],
- "name": "Tesorer\u00eda"
+ "name": "Inmovilizaciones materiales",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
- "name": "Cr\u00e9ditos a corto plazo por enajenaci\u00f3n de inmovilizado"
+ "name": "Concesiones administrativas",
+ "report_type": "Balance Sheet"
}
],
- "name": "Cr\u00e9ditos a corto plazo por enajenaci\u00f3n de inmovilizado"
+ "name": "Concesiones administrativas",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Cr\u00e9ditos a corto plazo"
+ "name": "Anticipos para inmovilizaciones intangibles",
+ "report_type": "Balance Sheet"
}
],
- "name": "Cr\u00e9ditos a corto plazo"
+ "name": "Anticipos para inmovilizaciones intangibles",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Valores representativos de deuda a corto plazo"
+ "name": "Investigaci\u00f3n",
+ "report_type": "Balance Sheet"
}
],
- "name": "Valores representativos de deuda a corto plazo"
+ "name": "Investigaci\u00f3n",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Intereses a corto plazo de valores representativos de deudas"
+ "name": "Propiedad industrial",
+ "report_type": "Balance Sheet"
}
],
- "name": "Intereses a corto plazo de valores representativos de deudas"
+ "name": "Propiedad industrial",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Dividendo a cobrar"
+ "name": "Derechos de traspaso",
+ "report_type": "Balance Sheet"
}
],
- "name": "Dividendo a cobrar"
+ "name": "Derechos de traspaso",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo"
+ "name": "Aplicaciones inform\u00e1ticas",
+ "report_type": "Balance Sheet"
}
],
- "name": "Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo"
+ "name": "Aplicaciones inform\u00e1ticas",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Imposiciones a corto plazo"
+ "name": "Derechos sobre activos cedidos en uso",
+ "report_type": "Balance Sheet"
}
],
- "name": "Imposiciones a corto plazo"
+ "name": "Derechos sobre activos cedidos en uso",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Intereses a corto plazo de cr\u00e9ditos"
+ "name": "Desarrollo",
+ "report_type": "Balance Sheet"
}
],
- "name": "Intereses a corto plazo de cr\u00e9ditos"
- },
- {
- "children": [
- {
- "name": "Inversiones financieras a corto plazo en instrumentos de patrimonio"
- }
- ],
- "name": "Inversiones financieras a corto plazo en instrumentos de patrimonio"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos a corto plazo al personal"
- }
- ],
- "name": "Cr\u00e9ditos a corto plazo al personal"
+ "name": "Desarrollo",
+ "report_type": "Balance Sheet"
}
],
- "name": "Otras inversiones financieras a corto plazo"
+ "name": "Inmovilizaciones intangibles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Inversiones financieras en instrumentos de patrimonio",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inversiones financieras en instrumentos de patrimonio",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Desembolsos pendientes sobre participaciones en el patrimonio neto",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Desembolsos pendientes sobre participaciones en el patrimonio neto",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Imposiciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Imposiciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Activos por derivados financieros",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activos por derivados financieros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ditos al personal",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cr\u00e9ditos al personal",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ditos por enajenaci\u00f3n de inmovilizado",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cr\u00e9ditos por enajenaci\u00f3n de inmovilizado",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ditos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cr\u00e9ditos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Valores representativos de deuda",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Valores representativos de deuda",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Otras inversiones financieras",
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -6954,223 +4258,2419 @@
{
"children": [
{
- "name": "Pasivos por derivados financieros a corto plazo"
+ "name": "Participaciones en otras partes vinculadas",
+ "report_type": "Balance Sheet"
}
],
- "name": "Pasivos por derivados financieros a corto plazo"
+ "name": "Participaciones en otras partes vinculadas",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Activos por derivados financieros a corto plazo"
+ "name": "Zonas arqueol\u00f3gicas",
+ "report_type": "Balance Sheet"
}
],
- "name": "Activos por derivados financieros a corto plazo"
- }
- ],
- "name": "Derivados financieros a corto plazo"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Socios por desembolsos exigidos sobre acciones o participaciones ordinarias"
- }
- ],
- "name": "Socios por desembolsos exigidos sobre acciones o participaciones ordinarias"
+ "name": "Zonas arqueol\u00f3gicas",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros"
+ "name": "Jardines hist\u00f3ricos",
+ "report_type": "Balance Sheet"
}
],
- "name": "Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros"
- }
- ],
- "name": "Fundadores y asociados por desembolsos exigidos"
- },
- {
- "children": [
- {
- "name": "Cuenta corriente con uniones temporales de empresas y comunidades de bienes"
- }
- ],
- "name": "Cuenta corriente con uniones temporales de empresas y comunidades de bienes"
- },
- {
- "children": [
- {
- "name": "Partidas pendientes de aplicaci\u00f3n"
- }
- ],
- "name": "Partidas pendientes de aplicaci\u00f3n"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Desembolsos exigidos sobre participaciones, otras partes vinculadas"
- }
- ],
- "name": "Desembolsos exigidos sobre participaciones, otras partes vinculadas"
+ "name": "Jardines hist\u00f3ricos",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Desembolsos exigidos sobre participaciones, empresas del grupo"
+ "name": "Monumentos",
+ "report_type": "Balance Sheet"
}
],
- "name": "Desembolsos exigidos sobre participaciones, empresas del grupo"
+ "name": "Monumentos",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Desembolsos exigidos sobre participaciones de otras empresas"
+ "name": "Sitios hist\u00f3ricos",
+ "report_type": "Balance Sheet"
}
],
- "name": "Desembolsos exigidos sobre participaciones de otras empresas"
+ "name": "Sitios hist\u00f3ricos",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Desembolsos exigidos sobre participaciones, empresas asociadas"
+ "name": "Conjuntos hist\u00f3ricos",
+ "report_type": "Balance Sheet"
}
],
- "name": "Desembolsos exigidos sobre participaciones, empresas asociadas"
+ "name": "Conjuntos hist\u00f3ricos",
+ "report_type": "Balance Sheet"
}
],
- "name": "Desembolsos exigidos sobre participaciones en el patrimonio neto"
+ "name": "Bienes inmuebles",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Dividendo activo a cuenta"
+ "name": "Bienes muebles",
+ "report_type": "Balance Sheet"
}
],
- "name": "Dividendo activo a cuenta"
- },
- {
- "children": [
- {
- "name": "Titular de la explotaci\u00f3n"
- }
- ],
- "name": "Titular de la explotaci\u00f3n"
- },
- {
- "children": [
- {
- "name": "Cuenta corriente con patronos y otros"
- }
- ],
- "name": "Cuenta corriente con patronos y otros"
+ "name": "Bienes muebles",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
- "name": "Cuenta corriente con otras partes vinculadas"
+ "name": "Valores representativos de deuda de otras partes vinculadas",
+ "report_type": "Balance Sheet"
}
],
- "name": "Cuenta corriente con otras partes vinculadas"
+ "name": "Valores representativos de deuda de otras partes vinculadas",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Cuenta corriente con empresas asociadas"
+ "name": "Valores representativos de deuda de empresas asociadas",
+ "report_type": "Balance Sheet"
}
],
- "name": "Cuenta corriente con empresas asociadas"
+ "name": "Valores representativos de deuda de empresas asociadas",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Cuenta corriente con empresas del grupo"
+ "name": "Valores representativos de deuda de empresas del grupo",
+ "report_type": "Balance Sheet"
}
],
- "name": "Cuenta corriente con empresas del grupo"
+ "name": "Valores representativos de deuda de empresas del grupo",
+ "report_type": "Balance Sheet"
}
],
- "name": "Cuenta corriente con otras personas y entidades vinculadas"
+ "name": "Archivos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ditos a otras partes vinculadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cr\u00e9ditos a otras partes vinculadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ditos a empresas asociadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cr\u00e9ditos a empresas asociadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ditos a empresas del grupo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cr\u00e9ditos a empresas del grupo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Bibliotecas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Museos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Museos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Anticipos sobre bienes muebles del Patrimonio Hist\u00f3rico",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Anticipos sobre bienes muebles del Patrimonio Hist\u00f3rico",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Desembolsos pendientes sobre participaciones en otras partes vinculadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Desembolsos pendientes sobre participaciones en otras partes vinculadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Anticipos sobre bibliotecas del Patrimonio Hist\u00f3rico",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Anticipos sobre bibliotecas del Patrimonio Hist\u00f3rico",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Anticipos sobre museos del Patrimonio Hist\u00f3rico",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Anticipos sobre museos del Patrimonio Hist\u00f3rico",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Anticipos sobre bienes inmuebles del Patrimonio Hist\u00f3rico",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Anticipos sobre bienes inmuebles del Patrimonio Hist\u00f3rico",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Anticipos sobre archivos del Patrimonio Hist\u00f3rico",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Anticipos sobre archivos del Patrimonio Hist\u00f3rico",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Anticipos sobre bienes del Patrimonio Hist\u00f3rico",
+ "report_type": "Balance Sheet"
}
],
- "name": "Otras cuentas no bancarias"
+ "name": "Bienes del patrimonio hist\u00f3rico",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
- "name": "Intereses a corto plazo de empr\u00e9stitos y otras emisiones an\u00e1logas"
- }
- ],
- "name": "Intereses a corto plazo de empr\u00e9stitos y otras emisiones an\u00e1logas"
- },
- {
- "children": [
- {
- "name": "Obligaciones y bonos a corto plazo"
- }
- ],
- "name": "Obligaciones y bonos a corto plazo"
- },
- {
- "children": [
- {
"children": [
{
- "name": "Otros valores negociables amortizados"
+ "name": "Amortizaci\u00f3n acumulada de propiedad industrial",
+ "report_type": "Balance Sheet"
}
],
- "name": "Otros valores negociables amortizados"
+ "name": "Amortizaci\u00f3n acumulada de propiedad industrial",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Obligaciones y bonos amortizados"
+ "name": "Amortizaci\u00f3n acumulada de aplicaciones inform\u00e1ticas",
+ "report_type": "Balance Sheet"
}
],
- "name": "Obligaciones y bonos amortizados"
+ "name": "Amortizaci\u00f3n acumulada de aplicaciones inform\u00e1ticas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de desarrollo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de desarrollo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de derechos de traspaso",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de derechos de traspaso",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de investigaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de investigaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de concesiones administrativas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de concesiones administrativas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de derechos sobre activos cedidos en uso",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de derechos sobre activos cedidos en uso",
+ "report_type": "Balance Sheet"
}
],
- "name": "Valores negociables amortizados"
+ "name": "Amortizaci\u00f3n acumulada del inmovilizado intangible",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Dividendos de acciones o participaciones consideradas como pasivos financieros"
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de construcciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de construcciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de mobiliario",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de mobiliario",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de utillaje",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de utillaje",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de equipos para proceso de informaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de equipos para proceso de informaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de elementos de transporte",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de elementos de transporte",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de maquinaria",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de maquinaria",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de otras instaciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de otras instaciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de otro inmovilizado material",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de otro inmovilizado material",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de instalaciones t\u00e9cnicas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de instalaciones t\u00e9cnicas",
+ "report_type": "Balance Sheet"
}
],
- "name": "Dividendos de acciones o participaciones consideradas como pasivos financieros"
+ "name": "Amortizaci\u00f3n acumulada del inmovilizado material",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Deudas representadas en otros valores negociables a corto plazo"
+ "name": "Amortizaci\u00f3n acumulada de las inversiones inmobiliarias",
+ "report_type": "Balance Sheet"
}
],
- "name": "Deudas representadas en otros valores negociables a corto plazo"
+ "name": "Amortizaci\u00f3n acumulada de las inversiones inmobiliarias",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Acciones o participaciones a corto plazo consideradas como pasivos financieros"
+ "children": [
+ {
+ "name": "Cesiones de uso del inmovilizado material",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cesiones de uso del inmovilizado material",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Cesiones de uso de las inversiones inmobiliarias",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cesiones de uso de las inversiones inmobiliarias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Cesiones de uso del inmovilizado intangible",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cesiones de uso del inmovilizado intangible",
+ "report_type": "Balance Sheet"
}
],
- "name": "Acciones o participaciones a corto plazo consideradas como pasivos financieros"
+ "name": "Cesiones de uso sin contraprestaci\u00f3n",
+ "report_type": "Balance Sheet"
}
],
- "name": "Empr\u00e9stitos, deudas con caracter\u00edsticas especiales y otras emisiones an\u00e1logas a corto plazo"
+ "name": "Amortizaci\u00f3n acumulada del inmovilizado y otras cuentas correctoras",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
+ "name": "Inversiones en terrenos y bienes naturales",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inversiones en terrenos y bienes naturales",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Inversiones en construcciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inversiones en construcciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inversiones inmobiliarias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Dep\u00f3sitos constituidos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Dep\u00f3sitos constituidos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Fianzas constituidas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Fianzas constituidas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Fianzas y dep\u00f3sitos constituidos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activo no corriente",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Deterioro de valor de los productos en curso",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de los productos en curso",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Deterioro de valor de otros aprovisionamientos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de otros aprovisionamientos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Deterioro de valor de las materias primas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de las materias primas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Deterioro de valor de bienes destinados a la actividad",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de bienes destinados a la actividad",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Deterioro de valor de los subproductos, residuos y materiales recuperados",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de los subproductos, residuos y materiales recuperados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Deterioro de valor de los productos semiterminados",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de los productos semiterminados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Deterioro de valor de los productos terminados",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de los productos terminados",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de las existencias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Mercader\u00edas B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Mercader\u00edas B",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Mercader\u00edas A",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Mercader\u00edas A",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Bienes destinados a la actividad",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Materias Primas A",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Materias Primas A",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Materias Primas B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Materias Primas B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Materias Primas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Repuestos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Repuestos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Material de oficina",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Material de oficina",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Embalajes",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Embalajes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Materiales diversos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Materiales diversos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Combustibles",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Combustibles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Elementos y conjuntos incorporables",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Elementos y conjuntos incorporables",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Envases",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Envases",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Otros aprovisionamientos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Productos en curso A",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Productos en curso A",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Productos en curso B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Productos en curso B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Productos en curso",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Productos semiterminados B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Productos semiterminados B",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Productos semiterminados A",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Productos semiterminados A",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Productos semiterminados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Productos terminados B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Productos terminados B",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Productos terminados A",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Productos terminados A",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Productos terminados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Materiales recuperados A",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Materiales recuperados A",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Subproductos B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Subproductos B",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Subproductos A",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Subproductos A",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Residuos A",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Residuos A",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Materiales recuperados B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Materiales recuperados B",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Residuos B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Residuos B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Subproductos, residuos y materiales recuperados",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Existencias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Beneficios procedentes de participaciones a largo plazo en, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios procedentes de participaciones a largo plazo en, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios procedentes de participaciones a largo plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios procedentes de participaciones a largo plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios procedentes de participaciones a largo plazo en partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios procedentes de las inversiones inmobiliarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios procedentes de las inversiones inmobiliarias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios procedentes del inmovilizado material",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios procedentes del inmovilizado material",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos excepcionales",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos excepcionales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficos por operaciones con obligaciones propias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficos por operaciones con obligaciones propias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios procedentes del inmovilizado intangible",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios procedentes del inmovilizado intangible",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios procedentes de activos no corrientes e ingresos excepcionales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Cuotas de asociados y afiliados",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Cuotas de asociados y afiliados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Promociones de captaci\u00f3n de recursos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Promociones de captaci\u00f3n de recursos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos por reintegro de ayudas y asignaciones",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos por reintegro de ayudas y asignaciones",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Patrocinio publicitario",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Patrocinio publicitario",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Patrocinio",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Patrocinio",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Colaboraciones empresariales",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Colaboraciones empresariales",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de patrocinadores y colaboraciones",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Cuotas de usuarios",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Cuotas de usuarios",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos propios de la entidad",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Trabajos realizados para el inmovilizado material",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Trabajos realizados para el inmovilizado material",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Trabajos realizados para el inmovilizado intangible",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Trabajos realizados para el inmovilizado intangible",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Trabajos realizados en inversiones inmobiliarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Trabajos realizados en inversiones inmobiliarias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Trabajos realizados para el inmovilizado material en curso",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Trabajos realizados para el inmovilizado material en curso",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Trabajos realizados para la empresa",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro del inmovilizado material y de bienes del Patrimonio Hist\u00f3rico",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro del inmovilizado material y de bienes del Patrimonio Hist\u00f3rico",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de participaciones y valores representativos de deuda a largo plazo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos por operaciones de la actividad",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos por operaciones de la actividad",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Exceso de provisi\u00f3n para otras operaciones comerciales",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Exceso de provisi\u00f3n para otras operaciones comerciales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Exceso de provisi\u00f3n por contratos onerosos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Exceso de provisi\u00f3n por contratos onerosos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Exceso de provisi\u00f3n por operaciones comerciales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Exceso de provisi\u00f3n para otras responsabilidades",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Exceso de provisi\u00f3n para otras responsabilidades",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Exceso de provisi\u00f3n para actuaciones medioambientales",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Exceso de provisi\u00f3n para actuaciones medioambientales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Exceso de provisi\u00f3n para impuestos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Exceso de provisi\u00f3n para impuestos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Exceso de provisiones",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de las inversiones inmobiliarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de las inversiones inmobiliarias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de materias primas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de materias primas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de productos terminados y en curso de fabricaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de productos terminados y en curso de fabricaci\u00f3n",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de mercader\u00edas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de mercader\u00edas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de otros aprovisionamientos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de otros aprovisionamientos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de existencias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro del inmovilizado intangible",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro del inmovilizado intangible",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de participaciones y valores representativos de deuda a corto plazo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Excesos y aplicaciones de provisiones y de p\u00e9rdidas por deterioro",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Subvenciones, donaciones y legados a la explotaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Subvenciones, donaciones y legados a la explotaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Subvenciones, donaciones y legados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ingresos por comisiones",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos por comisiones",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos por arrendamientos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos por arrendamientos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdida transferido (gestor)",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdida transferido (gestor)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficio atribuido (part\u00edcipe o asociado no gestor)",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficio atribuido (part\u00edcipe o asociado no gestor)",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Resultados de operaciones en com\u00fan",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos por servicios al personal",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos por servicios al personal",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos por servicios diversos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos por servicios diversos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de propiedad industrial cedida en explotaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de propiedad industrial cedida en explotaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Otros ingresos de gesti\u00f3n",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de participaciones en instrumentos de patrimonio, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de participaciones en instrumentos de patrimonio, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de participaciones en instrumentos de patrimonio",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Otros ingresos financieros",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Otros ingresos financieros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Beneficios en valores representativos de deuda a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios en valores representativos de deuda a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios en valores representativos de deuda a largo plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios en valores representativos de deuda a largo plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios en valores representativos de deuda a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios en valores representativos de deuda a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios en valores representativos de deuda a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios en valores representativos de deuda a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios en valores representativos de deuda a largo plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios en valores representativos de deuda a largo plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios en valores representativos de deuda a largo plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios en valores representativos de deuda a largo plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios en participaciones y valores representativos de deuda",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de cr\u00e9ditos a largo plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de cr\u00e9ditos a largo plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de cr\u00e9ditos a largo plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de cr\u00e9ditos a largo plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de cr\u00e9ditos a largo plazo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ingresos de cr\u00e9ditos a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de cr\u00e9ditos a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de cr\u00e9ditos a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de cr\u00e9ditos a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de cr\u00e9ditos a corto plazo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de cr\u00e9ditos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ingresos de valores representativos de deuda, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de valores representativos de deuda, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de valores representativos de deuda, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de valores representativos de deuda, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de valores representativos de deuda, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de valores representativos de deuda, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de valores representativos de deuda, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de valores representativos de deuda, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de valores representativos de deuda",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Diferencias positivas de cambio",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Diferencias positivas de cambio",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos financieros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ventas de productos terminados Intracomunitarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de productos terminados Intracomunitarias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de productos terminados en Espa\u00f1a",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de productos terminados en Espa\u00f1a",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de productos terminados Exportaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de productos terminados Exportaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de productos terminados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ventas de mercader\u00edas Intracomunitarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de mercader\u00edas Intracomunitarias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de mercader\u00edas Exportaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de mercader\u00edas Exportaci\u00f3n",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de mercader\u00edas en Espa\u00f1a",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de mercader\u00edas en Espa\u00f1a",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de mercader\u00edas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ventas de subproductos y residuos en Espa\u00f1a",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de subproductos y residuos en Espa\u00f1a",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de subproductos y residuos Exportaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de subproductos y residuos Exportaci\u00f3n",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de subproductos y residuos Intracomunitarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de subproductos y residuos Intracomunitarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de subproductos y residuos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ventas de productos semiterminados en Espa\u00f1a",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de productos semiterminados en Espa\u00f1a",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de productos semiterminados Intracomunitarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de productos semiterminados Intracomunitarias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de productos semiterminados Exportaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de productos semiterminados Exportaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de productos semiterminados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Prestaciones de servicios en Espa\u00f1a",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Prestaciones de servicios en Espa\u00f1a",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Prestaciones de servicios fuera de la UE",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Prestaciones de servicios fuera de la UE",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Prestaciones de servicios Intracomunitarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Prestaciones de servicios Intracomunitarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Prestaciones de servicios",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Descuentos sobre ventas por pronto pago de mercader\u00edas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Descuentos sobre ventas por pronto pago de mercader\u00edas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Descuentos sobre ventas por pronto pago de productos terminados",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Descuentos sobre ventas por pronto pago de productos terminados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Descuentos sobre ventas por pronto pago de productos semiterminados",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Descuentos sobre ventas por pronto pago de productos semiterminados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Descuentos sobre ventas por pronto pago de subproductos y residuos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Descuentos sobre ventas por pronto pago de subproductos y residuos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Descuentos sobre ventas por pronto pago",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ventas de envases y embalajes en Espa\u00f1a",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de envases y embalajes en Espa\u00f1a",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de envases y embalajes Intracomunitarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de envases y embalajes Intracomunitarias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de envases y embalajes Exportaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de envases y embalajes Exportaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de envases y embalajes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "\"Rappels\" sobre ventas de productos terminados",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "\"Rappels\" sobre ventas de productos terminados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "\"Rappels\" sobre ventas de subproductos y residuos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "\"Rappels\" sobre ventas de subproductos y residuos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "\"Rappels\" sobre ventas de envases y embalajes",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "\"Rappels\" sobre ventas de envases y embalajes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "\"Rappels\" sobre ventas de productos semiterminados",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "\"Rappels\" sobre ventas de productos semiterminados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "\"Rappels\" sobre ventas de mercader\u00edas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "\"Rappels\" sobre ventas de mercader\u00edas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "\"Rappels\" sobre ventas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Devoluciones de ventas de productos semiterminados",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Devoluciones de ventas de productos semiterminados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Devoluciones de ventas de subproductos y residuos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Devoluciones de ventas de subproductos y residuos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Devoluciones de ventas de mercader\u00edas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Devoluciones de ventas de mercader\u00edas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Devoluciones de ventas de productos terminados",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Devoluciones de ventas de productos terminados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Devoluciones de ventas de envases y embalajes",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Devoluciones de ventas de envases y embalajes",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Devoluciones de ventas y operaciones similares",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de mercader\u00edas, de producci\u00f3n propia, de servicios, etc.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Variaci\u00f3n de existencias de productos en curso",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Variaci\u00f3n de existencias de productos en curso",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Variaci\u00f3n de existencias de productos terminados",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Variaci\u00f3n de existencias de productos terminados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Variaci\u00f3n de existencias de subproductos, residuos y materiales recuperados",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Variaci\u00f3n de existencias de subproductos, residuos y materiales recuperados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Variaci\u00f3n de existencias de productos semiterminados",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Variaci\u00f3n de existencias de productos semiterminados",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Variaci\u00f3n de existencias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas e ingresos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
"name": "Efectos a pagar a corto plazo"
}
],
@@ -7179,13 +6679,29 @@
{
"children": [
{
- "children": [
- {
- "name": "Provisi\u00f3n a corto plazo por retribuciones al personal"
- }
- ],
- "name": "Provisi\u00f3n a corto plazo por retribuciones al personal"
- },
+ "name": "Deudas a corto plazo transformables en subvenciones, donaciones y legados"
+ }
+ ],
+ "name": "Deudas a corto plazo transformables en subvenciones, donaciones y legados"
+ },
+ {
+ "children": [
+ {
+ "name": "Acreedores por arrendamiento financiero a corto plazo"
+ }
+ ],
+ "name": "Acreedores por arrendamiento financiero a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Proveedores de inmovilizado a corto plazo"
+ }
+ ],
+ "name": "Proveedores de inmovilizado a corto plazo"
+ },
+ {
+ "children": [
{
"children": [
{
@@ -7217,6 +6733,14 @@
}
],
"name": "Provisi\u00f3n a corto plazo para actuaciones medioambientales"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisi\u00f3n a corto plazo por retribuciones al personal"
+ }
+ ],
+ "name": "Provisi\u00f3n a corto plazo por retribuciones al personal"
}
],
"name": "Provisiones a corto plazo"
@@ -7232,55 +6756,10 @@
{
"children": [
{
- "name": "Proveedores de inmovilizado a corto plazo"
+ "name": "Deudas a corto plazo"
}
],
- "name": "Proveedores de inmovilizado a corto plazo"
- },
- {
- "children": [
- {
- "name": "Deudas a corto plazo transformables en subvenciones, donaciones y legados"
- }
- ],
- "name": "Deudas a corto plazo transformables en subvenciones, donaciones y legados"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deudas a corto plazo por cr\u00e9dito dispuesto"
- }
- ],
- "name": "Deudas a corto plazo por cr\u00e9dito dispuesto"
- },
- {
- "children": [
- {
- "name": "Pr\u00e9stamos a corto plazo de entidades de cr\u00e9dito"
- }
- ],
- "name": "Pr\u00e9stamos a corto plazo de entidades de cr\u00e9dito"
- },
- {
- "children": [
- {
- "name": "Deudas por efectos descontados"
- }
- ],
- "name": "Deudas por efectos descontados"
- },
- {
- "children": [
- {
- "name": "Deudas por operaciones de \u201cfactoring\u201d"
- }
- ],
- "name": "Deudas por operaciones de \u201cfactoring\u201d"
- }
- ],
- "name": "Deudas a corto plazo con entidades de cr\u00e9dito"
+ "name": "Deudas a corto plazo"
},
{
"children": [
@@ -7301,18 +6780,39 @@
{
"children": [
{
- "name": "Deudas a corto plazo"
- }
- ],
- "name": "Deudas a corto plazo"
- },
- {
- "children": [
+ "children": [
+ {
+ "name": "Deudas a corto plazo por cr\u00e9dito dispuesto"
+ }
+ ],
+ "name": "Deudas a corto plazo por cr\u00e9dito dispuesto"
+ },
{
- "name": "Acreedores por arrendamiento financiero a corto plazo"
+ "children": [
+ {
+ "name": "Deudas por efectos descontados"
+ }
+ ],
+ "name": "Deudas por efectos descontados"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudas por operaciones de \u201cfactoring\u201d"
+ }
+ ],
+ "name": "Deudas por operaciones de \u201cfactoring\u201d"
+ },
+ {
+ "children": [
+ {
+ "name": "Pr\u00e9stamos a corto plazo de entidades de cr\u00e9dito"
+ }
+ ],
+ "name": "Pr\u00e9stamos a corto plazo de entidades de cr\u00e9dito"
}
],
- "name": "Acreedores por arrendamiento financiero a corto plazo"
+ "name": "Deudas a corto plazo con entidades de cr\u00e9dito"
}
],
"name": "Deudas a corto plazo por pr\u00e9stamos recibidos y otros conceptos"
@@ -7322,124 +6822,16 @@
{
"children": [
{
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo"
- },
- {
- "children": [
- {
"children": [
{
- "name": "Deterioro de valor de participaciones a corto plazo en empresas del grupo"
+ "name": "Deudas a corto plazo con otras entidades de cr\u00e9dito vinculadas"
}
],
- "name": "Deterioro de valor de participaciones a corto plazo en empresas del grupo"
+ "name": "Deudas a corto plazo con otras entidades de cr\u00e9dito vinculadas"
},
{
"children": [
{
- "name": "Deterioro de valor de participaciones a corto plazo en empresas asociadas"
- }
- ],
- "name": "Deterioro de valor de participaciones a corto plazo en empresas asociadas"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de participaciones a corto plazo en otras partes vinculadas"
- }
- ],
- "name": "Deterioro de valor de participaciones a corto plazo en otras partes vinculadas"
- }
- ],
- "name": "Deterioro de valor de participaciones a corto plazo en partes vinculadas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo de partes vinculadas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a otras partes vinculadas"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a otras partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas del grupo"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas del grupo"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas asociadas"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas asociadas"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de participaciones a corto plazo"
- }
- ],
- "name": "Deterioro de valor de participaciones a corto plazo"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo"
- }
- ],
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo"
- }
- ],
- "name": "Deterioro del valor de inversiones financieras a corto plazo y de activos no corrientes mantenidos para la venta"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
"name": "Deudas a corto plazo con entidades de cr\u00e9dito, empresas del grupo"
}
],
@@ -7448,14 +6840,6 @@
{
"children": [
{
- "name": "Deudas a corto plazo con otras entidades de cr\u00e9dito vinculadas"
- }
- ],
- "name": "Deudas a corto plazo con otras entidades de cr\u00e9dito vinculadas"
- },
- {
- "children": [
- {
"name": "Deudas a corto plazo con entidades de cr\u00e9dito, empresas asociadas"
}
],
@@ -7477,18 +6861,18 @@
{
"children": [
{
- "name": "Proveedores de inmovilizado a corto plazo, otras partes vinculadas"
- }
- ],
- "name": "Proveedores de inmovilizado a corto plazo, otras partes vinculadas"
- },
- {
- "children": [
- {
"name": "Proveedores de inmovilizado a corto plazo, empresas asociadas"
}
],
"name": "Proveedores de inmovilizado a corto plazo, empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Proveedores de inmovilizado a corto plazo, otras partes vinculadas"
+ }
+ ],
+ "name": "Proveedores de inmovilizado a corto plazo, otras partes vinculadas"
}
],
"name": "Proveedores de inmovilizado a corto plazo, partes vinculadas"
@@ -7498,35 +6882,6 @@
{
"children": [
{
- "name": "Acreedores por arrendamiento financiero a corto plazo, empresas del grupo"
- }
- ],
- "name": "Acreedores por arrendamiento financiero a corto plazo, empresas del grupo"
- },
- {
- "children": [
- {
- "name": "Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas"
- }
- ],
- "name": "Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Acreedores por arrendamiento financiero a corto plazo, empresas asociadas"
- }
- ],
- "name": "Acreedores por arrendamiento financiero a corto plazo, empresas asociadas"
- }
- ],
- "name": "Acreedores por arrendamiento financiero a corto plazo, partes vinculadas"
- },
- {
- "children": [
- {
- "children": [
- {
"name": "Otras deudas a corto plazo con empresas asociadas"
}
],
@@ -7556,6 +6911,35 @@
{
"children": [
{
+ "name": "Acreedores por arrendamiento financiero a corto plazo, empresas asociadas"
+ }
+ ],
+ "name": "Acreedores por arrendamiento financiero a corto plazo, empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas"
+ }
+ ],
+ "name": "Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Acreedores por arrendamiento financiero a corto plazo, empresas del grupo"
+ }
+ ],
+ "name": "Acreedores por arrendamiento financiero a corto plazo, empresas del grupo"
+ }
+ ],
+ "name": "Acreedores por arrendamiento financiero a corto plazo, partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
"name": "Intereses a corto plazo de deudas con otras partes vinculadas"
}
],
@@ -7564,31 +6948,772 @@
{
"children": [
{
- "name": "Intereses a corto plazo de deudas con empresas asociadas"
- }
- ],
- "name": "Intereses a corto plazo de deudas con empresas asociadas"
- },
- {
- "children": [
- {
"name": "Intereses a corto plazo de deudas con empresas del grupo"
}
],
"name": "Intereses a corto plazo de deudas con empresas del grupo"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de deudas con empresas asociadas"
+ }
+ ],
+ "name": "Intereses a corto plazo de deudas con empresas asociadas"
}
],
"name": "Intereses a corto plazo de deudas con partes vinculadas"
}
],
"name": "Deudas a corto plazo con partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Dividendo a cobrar"
+ }
+ ],
+ "name": "Dividendo a cobrar"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ditos a corto plazo"
+ }
+ ],
+ "name": "Cr\u00e9ditos a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ditos a corto plazo al personal"
+ }
+ ],
+ "name": "Cr\u00e9ditos a corto plazo al personal"
+ },
+ {
+ "children": [
+ {
+ "name": "Imposiciones a corto plazo"
+ }
+ ],
+ "name": "Imposiciones a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de valores representativos de deudas"
+ }
+ ],
+ "name": "Intereses a corto plazo de valores representativos de deudas"
+ },
+ {
+ "children": [
+ {
+ "name": "Valores representativos de deuda a corto plazo"
+ }
+ ],
+ "name": "Valores representativos de deuda a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de cr\u00e9ditos"
+ }
+ ],
+ "name": "Intereses a corto plazo de cr\u00e9ditos"
+ },
+ {
+ "children": [
+ {
+ "name": "Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo"
+ }
+ ],
+ "name": "Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Inversiones financieras a corto plazo en instrumentos de patrimonio"
+ }
+ ],
+ "name": "Inversiones financieras a corto plazo en instrumentos de patrimonio"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ditos a corto plazo por enajenaci\u00f3n de inmovilizado"
+ }
+ ],
+ "name": "Cr\u00e9ditos a corto plazo por enajenaci\u00f3n de inmovilizado"
+ }
+ ],
+ "name": "Otras inversiones financieras a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Inversiones a corto plazo de gran liquidez"
+ }
+ ],
+ "name": "Inversiones a corto plazo de gran liquidez"
+ },
+ {
+ "children": [
+ {
+ "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, euros"
+ }
+ ],
+ "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, euros"
+ },
+ {
+ "children": [
+ {
+ "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, moneda extranjera"
+ }
+ ],
+ "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, moneda extranjera"
+ },
+ {
+ "children": [
+ {
+ "name": "Bancos e instituciones de cr\u00e9dito c/c vista, moneda extranjera"
+ }
+ ],
+ "name": "Bancos e instituciones de cr\u00e9dito c/c vista, moneda extranjera"
+ },
+ {
+ "children": [
+ {
+ "name": "Bancos e instituciones de cr\u00e9dito c/c vista, euros"
+ }
+ ],
+ "name": "Bancos e instituciones de cr\u00e9dito c/c vista, euros"
+ },
+ {
+ "children": [
+ {
+ "name": "Caja, euros"
+ }
+ ],
+ "name": "Caja, euros"
+ },
+ {
+ "children": [
+ {
+ "name": "Caja, moneda extranjera"
+ }
+ ],
+ "name": "Caja, moneda extranjera"
+ }
+ ],
+ "name": "Tesorer\u00eda"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de empr\u00e9stitos y otras emisiones an\u00e1logas"
+ }
+ ],
+ "name": "Intereses a corto plazo de empr\u00e9stitos y otras emisiones an\u00e1logas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Obligaciones y bonos amortizados"
+ }
+ ],
+ "name": "Obligaciones y bonos amortizados"
+ },
+ {
+ "children": [
+ {
+ "name": "Otros valores negociables amortizados"
+ }
+ ],
+ "name": "Otros valores negociables amortizados"
+ }
+ ],
+ "name": "Valores negociables amortizados"
+ },
+ {
+ "children": [
+ {
+ "name": "Obligaciones y bonos a corto plazo"
+ }
+ ],
+ "name": "Obligaciones y bonos a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Dividendos de acciones o participaciones consideradas como pasivos financieros"
+ }
+ ],
+ "name": "Dividendos de acciones o participaciones consideradas como pasivos financieros"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudas representadas en otros valores negociables a corto plazo"
+ }
+ ],
+ "name": "Deudas representadas en otros valores negociables a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Acciones o participaciones a corto plazo consideradas como pasivos financieros"
+ }
+ ],
+ "name": "Acciones o participaciones a corto plazo consideradas como pasivos financieros"
+ }
+ ],
+ "name": "Empr\u00e9stitos, deudas con caracter\u00edsticas especiales y otras emisiones an\u00e1logas a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de participaciones a corto plazo en otras partes vinculadas"
+ }
+ ],
+ "name": "Deterioro de valor de participaciones a corto plazo en otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de participaciones a corto plazo en empresas del grupo"
+ }
+ ],
+ "name": "Deterioro de valor de participaciones a corto plazo en empresas del grupo"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de participaciones a corto plazo en empresas asociadas"
+ }
+ ],
+ "name": "Deterioro de valor de participaciones a corto plazo en empresas asociadas"
+ }
+ ],
+ "name": "Deterioro de valor de participaciones a corto plazo en partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de cr\u00e9ditos a corto plazo"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas"
+ }
+ ],
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas"
+ }
+ ],
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo"
+ }
+ ],
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo"
+ }
+ ],
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo de partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de participaciones a corto plazo"
+ }
+ ],
+ "name": "Deterioro de valor de participaciones a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo"
+ }
+ ],
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas asociadas"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas del grupo"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas del grupo"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a otras partes vinculadas"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a otras partes vinculadas"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a partes vinculadas"
+ }
+ ],
+ "name": "Deterioro del valor de inversiones financieras a corto plazo y de activos no corrientes mantenidos para la venta"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Participaciones a corto plazo en empresas del grupo"
+ }
+ ],
+ "name": "Participaciones a corto plazo en empresas del grupo"
+ },
+ {
+ "children": [
+ {
+ "name": "Participaciones a corto plazo en otras partes vinculadas"
+ }
+ ],
+ "name": "Participaciones a corto plazo en otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Participaciones a corto plazo en empresas asociadas"
+ }
+ ],
+ "name": "Participaciones a corto plazo en empresas asociadas"
+ }
+ ],
+ "name": "Participaciones a corto plazo en partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Valores representativos de deuda a corto plazo de empresas del grupo"
+ }
+ ],
+ "name": "Valores representativos de deuda a corto plazo de empresas del grupo"
+ },
+ {
+ "children": [
+ {
+ "name": "Valores representativos de deuda a corto plazo de empresas asociadas"
+ }
+ ],
+ "name": "Valores representativos de deuda a corto plazo de empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Valores representativos de deuda a corto plazo de otras partes vinculadas"
+ }
+ ],
+ "name": "Valores representativos de deuda a corto plazo de otras partes vinculadas"
+ }
+ ],
+ "name": "Valores representativos de deuda a corto plazo de partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de cr\u00e9ditos a otras partes vinculadas"
+ }
+ ],
+ "name": "Intereses a corto plazo de cr\u00e9ditos a otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de cr\u00e9ditos a empresas asociadas"
+ }
+ ],
+ "name": "Intereses a corto plazo de cr\u00e9ditos a empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de cr\u00e9ditos a empresas del grupo"
+ }
+ ],
+ "name": "Intereses a corto plazo de cr\u00e9ditos a empresas del grupo"
+ }
+ ],
+ "name": "Intereses a corto plazo de cr\u00e9ditos a partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ditos a corto plazo a empresas del grupo"
+ }
+ ],
+ "name": "Cr\u00e9ditos a corto plazo a empresas del grupo"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ditos a corto plazo a otras partes vinculadas"
+ }
+ ],
+ "name": "Cr\u00e9ditos a corto plazo a otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ditos a corto plazo a empresas asociadas"
+ }
+ ],
+ "name": "Cr\u00e9ditos a corto plazo a empresas asociadas"
+ }
+ ],
+ "name": "Cr\u00e9ditos a corto plazo a partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas"
+ }
+ ],
+ "name": "Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de valores representativos de deuda de empresas asociadas"
+ }
+ ],
+ "name": "Intereses a corto plazo de valores representativos de deuda de empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de valores representativos de deuda de empresas del grupo"
+ }
+ ],
+ "name": "Intereses a corto plazo de valores representativos de deuda de empresas del grupo"
+ }
+ ],
+ "name": "Intereses a corto plazo de valores representativos de deuda de partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas"
+ }
+ ],
+ "name": "Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas"
+ }
+ ],
+ "name": "Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo"
+ }
+ ],
+ "name": "Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo"
+ }
+ ],
+ "name": "Desembolsos pendientes sobre participaciones a corto plazo en partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Dividendo a cobrar de inversiones financieras en empresas del grupo"
+ }
+ ],
+ "name": "Dividendo a cobrar de inversiones financieras en empresas del grupo"
+ },
+ {
+ "children": [
+ {
+ "name": "Dividendo a cobrar de inversiones financieras en empresas asociadas"
+ }
+ ],
+ "name": "Dividendo a cobrar de inversiones financieras en empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Dividendo a cobrar de inversiones financieras en otras partes vinculadas"
+ }
+ ],
+ "name": "Dividendo a cobrar de inversiones financieras en otras partes vinculadas"
+ }
+ ],
+ "name": "Dividendo a cobrar de inversiones financieras en partes vinculadas"
+ }
+ ],
+ "name": "Inversiones financieras a corto plazo en partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Intereses pagados por anticipado"
+ }
+ ],
+ "name": "Intereses pagados por anticipado"
+ },
+ {
+ "children": [
+ {
+ "name": "Fianzas constituidas a corto plazo"
+ }
+ ],
+ "name": "Fianzas constituidas a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Dep\u00f3sitos constituidos a corto plazo"
+ }
+ ],
+ "name": "Dep\u00f3sitos constituidos a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Dep\u00f3sitos recibidos a corto plazo"
+ }
+ ],
+ "name": "Dep\u00f3sitos recibidos a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Fianzas recibidas a corto plazo"
+ }
+ ],
+ "name": "Fianzas recibidas a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses cobrados por anticipado"
+ }
+ ],
+ "name": "Intereses cobrados por anticipado"
+ }
+ ],
+ "name": "Fianzas y dep\u00f3sitos recibidos y constituidos a corto plazo y ajustes por periodificaci\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Dividendo activo a cuenta"
+ }
+ ],
+ "name": "Dividendo activo a cuenta"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros"
+ }
+ ],
+ "name": "Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros"
+ },
+ {
+ "children": [
+ {
+ "name": "Socios por desembolsos exigidos sobre acciones o participaciones ordinarias"
+ }
+ ],
+ "name": "Socios por desembolsos exigidos sobre acciones o participaciones ordinarias"
+ }
+ ],
+ "name": "Fundadores y asociados por desembolsos exigidos"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Pasivos por derivados financieros a corto plazo"
+ }
+ ],
+ "name": "Pasivos por derivados financieros a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Activos por derivados financieros a corto plazo"
+ }
+ ],
+ "name": "Activos por derivados financieros a corto plazo"
+ }
+ ],
+ "name": "Derivados financieros a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Cuenta corriente con uniones temporales de empresas y comunidades de bienes"
+ }
+ ],
+ "name": "Cuenta corriente con uniones temporales de empresas y comunidades de bienes"
+ },
+ {
+ "children": [
+ {
+ "name": "Partidas pendientes de aplicaci\u00f3n"
+ }
+ ],
+ "name": "Partidas pendientes de aplicaci\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Desembolsos exigidos sobre participaciones, empresas del grupo"
+ }
+ ],
+ "name": "Desembolsos exigidos sobre participaciones, empresas del grupo"
+ },
+ {
+ "children": [
+ {
+ "name": "Desembolsos exigidos sobre participaciones de otras empresas"
+ }
+ ],
+ "name": "Desembolsos exigidos sobre participaciones de otras empresas"
+ },
+ {
+ "children": [
+ {
+ "name": "Desembolsos exigidos sobre participaciones, empresas asociadas"
+ }
+ ],
+ "name": "Desembolsos exigidos sobre participaciones, empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Desembolsos exigidos sobre participaciones, otras partes vinculadas"
+ }
+ ],
+ "name": "Desembolsos exigidos sobre participaciones, otras partes vinculadas"
+ }
+ ],
+ "name": "Desembolsos exigidos sobre participaciones en el patrimonio neto"
+ },
+ {
+ "children": [
+ {
+ "name": "Titular de la explotaci\u00f3n"
+ }
+ ],
+ "name": "Titular de la explotaci\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "name": "Cuenta corriente con patronos y otros"
+ }
+ ],
+ "name": "Cuenta corriente con patronos y otros"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Cuenta corriente con empresas del grupo"
+ }
+ ],
+ "name": "Cuenta corriente con empresas del grupo"
+ },
+ {
+ "children": [
+ {
+ "name": "Cuenta corriente con empresas asociadas"
+ }
+ ],
+ "name": "Cuenta corriente con empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Cuenta corriente con otras partes vinculadas"
+ }
+ ],
+ "name": "Cuenta corriente con otras partes vinculadas"
+ }
+ ],
+ "name": "Cuenta corriente con otras personas y entidades vinculadas"
+ }
+ ],
+ "name": "Otras cuentas no bancarias"
}
],
"name": "Cuentas financieras"
}
],
"name": "Plan General Contable ASOCIACIONES 2008",
- "parent_id": "",
- "root_type": "None"
+ "parent_id": null
}
}
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/charts/es_l10nES_chart_template_pymes.json b/erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template_pymes.json
similarity index 76%
rename from erpnext/setup/doctype/company/charts/es_l10nES_chart_template_pymes.json
rename to erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template_pymes.json
index 60beef1..db2c706 100644
--- a/erpnext/setup/doctype/company/charts/es_l10nES_chart_template_pymes.json
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template_pymes.json
@@ -9,206 +9,108 @@
{
"children": [
{
- "name": "Reversi\u00f3n del deterioro del inmovilizado intangible",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro del inmovilizado intangible",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras empresas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras empresas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones y valores representativos de deuda a corto plazo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n para impuestos",
- "root_type": "Income"
- }
- ],
- "name": "Exceso de provisi\u00f3n para impuestos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n para actuaciones medioambientales",
- "root_type": "Income"
- }
- ],
- "name": "Exceso de provisi\u00f3n para actuaciones medioambientales",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n por contratos onerosos",
- "root_type": "Income"
- }
- ],
- "name": "Exceso de provisi\u00f3n por contratos onerosos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n para otras operaciones comerciales",
- "root_type": "Income"
- }
- ],
- "name": "Exceso de provisi\u00f3n para otras operaciones comerciales",
- "root_type": "Income"
- }
- ],
- "name": "Exceso de provisi\u00f3n por operaciones comerciales",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Exceso de provisi\u00f3n para otras responsabilidades",
- "root_type": "Income"
- }
- ],
- "name": "Exceso de provisi\u00f3n para otras responsabilidades",
- "root_type": "Income"
- }
- ],
- "name": "Exceso de provisiones",
- "root_type": "Income"
- },
- {
- "children": [
- {
"name": "Reversi\u00f3n del deterioro de cr\u00e9ditos por operaciones comerciales",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Reversi\u00f3n del deterioro de cr\u00e9ditos por operaciones comerciales",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de participaciones y valores representativos de deuda a largo plazo",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Reversi\u00f3n del deterioro del inmovilizado material",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Reversi\u00f3n del deterioro del inmovilizado material",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -216,191 +118,427 @@
"children": [
{
"name": "Reversi\u00f3n del deterioro de mercader\u00edas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Reversi\u00f3n del deterioro de mercader\u00edas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Reversi\u00f3n del deterioro de otros aprovisionamientos",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Reversi\u00f3n del deterioro de otros aprovisionamientos",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Reversi\u00f3n del deterioro de materias primas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Reversi\u00f3n del deterioro de materias primas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Reversi\u00f3n del deterioro de productos terminados y en curso de fabricaci\u00f3n",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Reversi\u00f3n del deterioro de productos terminados y en curso de fabricaci\u00f3n",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Reversi\u00f3n del deterioro de existencias",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Reversi\u00f3n del deterioro de las inversiones inmobiliarias",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Reversi\u00f3n del deterioro de las inversiones inmobiliarias",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
+ "name": "Exceso de provisi\u00f3n para impuestos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Exceso de provisi\u00f3n para impuestos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Exceso de provisi\u00f3n para otras responsabilidades",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Exceso de provisi\u00f3n para otras responsabilidades",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Exceso de provisi\u00f3n para actuaciones medioambientales",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Exceso de provisi\u00f3n para actuaciones medioambientales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Exceso de provisi\u00f3n por contratos onerosos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Exceso de provisi\u00f3n por contratos onerosos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Exceso de provisi\u00f3n para otras operaciones comerciales",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Exceso de provisi\u00f3n para otras operaciones comerciales",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Exceso de provisi\u00f3n por operaciones comerciales",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Exceso de provisiones",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de participaciones y valores representativos de deuda a corto plazo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
"name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras partes vinculadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras partes vinculadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas asociadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras empresas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas del grupo",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas del grupo",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reversi\u00f3n del deterioro del inmovilizado intangible",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reversi\u00f3n del deterioro del inmovilizado intangible",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Excesos y aplicaciones de provisiones y de p\u00e9rdidas por deterioro",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ingresos excepcionales",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos excepcionales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficos por operaciones con obligaciones propias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficos por operaciones con obligaciones propias",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas",
- "root_type": "Income"
+ "name": "Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
}
],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas",
- "root_type": "Income"
+ "name": "Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras empresas",
- "root_type": "Income"
+ "name": "Beneficios procedentes de participaciones a largo plazo en, empresas del grupo",
+ "report_type": "Profit and Loss"
}
],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras empresas",
- "root_type": "Income"
+ "name": "Beneficios procedentes de participaciones a largo plazo en, empresas del grupo",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas del grupo",
- "root_type": "Income"
+ "name": "Beneficios procedentes de participaciones a largo plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
}
],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas",
- "root_type": "Income"
+ "name": "Beneficios procedentes de participaciones a largo plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
}
],
- "name": "Reversi\u00f3n del deterioro de participaciones y valores representativos de deuda a largo plazo",
- "root_type": "Income"
+ "name": "Beneficios procedentes de participaciones a largo plazo en partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios procedentes de las inversiones inmobiliarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios procedentes de las inversiones inmobiliarias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios procedentes del inmovilizado material",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios procedentes del inmovilizado material",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios procedentes del inmovilizado intangible",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios procedentes del inmovilizado intangible",
+ "report_type": "Profit and Loss"
}
],
- "name": "Excesos y aplicaciones de provisiones y de p\u00e9rdidas por deterioro",
- "root_type": "Income"
+ "name": "Beneficios procedentes de activos no corrientes e ingresos excepcionales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Variaci\u00f3n de existencias de productos semiterminados",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Variaci\u00f3n de existencias de productos semiterminados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Variaci\u00f3n de existencias de productos en curso",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Variaci\u00f3n de existencias de productos en curso",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Variaci\u00f3n de existencias de subproductos, residuos y materiales recuperados",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Variaci\u00f3n de existencias de subproductos, residuos y materiales recuperados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Variaci\u00f3n de existencias de productos terminados",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Variaci\u00f3n de existencias de productos terminados",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Variaci\u00f3n de existencias",
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -409,200 +547,56 @@
{
"children": [
{
- "name": "Ventas de subproductos y residuos Intracomunitarias",
- "root_type": "Income"
+ "name": "Devoluciones de ventas de mercader\u00edas",
+ "report_type": "Profit and Loss"
}
],
- "name": "Ventas de subproductos y residuos Intracomunitarias",
- "root_type": "Income"
+ "name": "Devoluciones de ventas de mercader\u00edas",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "Ventas de subproductos y residuos Exportaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de subproductos y residuos Exportaci\u00f3n",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de subproductos y residuos en Espa\u00f1a",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de subproductos y residuos en Espa\u00f1a",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de subproductos y residuos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
"name": "Devoluciones de ventas de envases y embalajes",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Devoluciones de ventas de envases y embalajes",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Devoluciones de ventas de subproductos y residuos",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Devoluciones de ventas de subproductos y residuos",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Devoluciones de ventas de productos semiterminados",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Devoluciones de ventas de productos semiterminados",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Devoluciones de ventas de productos terminados",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Devoluciones de ventas de productos terminados",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Devoluciones de ventas de mercader\u00edas",
- "root_type": "Income"
- }
- ],
- "name": "Devoluciones de ventas de mercader\u00edas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Devoluciones de ventas y operaciones similares",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas de productos semiterminados Intracomunitarias",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de productos semiterminados Intracomunitarias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de productos semiterminados en Espa\u00f1a",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de productos semiterminados en Espa\u00f1a",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de productos semiterminados Exportaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de productos semiterminados Exportaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de productos semiterminados",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas de mercader\u00edas Exportaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de mercader\u00edas Exportaci\u00f3n",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de mercader\u00edas Intracomunitarias",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de mercader\u00edas Intracomunitarias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de mercader\u00edas en Espa\u00f1a",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de mercader\u00edas en Espa\u00f1a",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de mercader\u00edas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas de productos terminados en Espa\u00f1a",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de productos terminados en Espa\u00f1a",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de productos terminados Intracomunitarias",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de productos terminados Intracomunitarias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas de productos terminados Exportaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de productos terminados Exportaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Ventas de productos terminados",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -610,101 +604,101 @@
"children": [
{
"name": "\"Rappels\" sobre ventas de mercader\u00edas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "\"Rappels\" sobre ventas de mercader\u00edas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "\"Rappels\" sobre ventas de productos terminados",
- "root_type": "Income"
- }
- ],
- "name": "\"Rappels\" sobre ventas de productos terminados",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "\"Rappels\" sobre ventas de productos semiterminados",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "\"Rappels\" sobre ventas de productos semiterminados",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "\"Rappels\" sobre ventas de subproductos y residuos",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "\"Rappels\" sobre ventas de subproductos y residuos",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "\"Rappels\" sobre ventas de envases y embalajes",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "\"Rappels\" sobre ventas de envases y embalajes",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "\"Rappels\" sobre ventas de productos terminados",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "\"Rappels\" sobre ventas de productos terminados",
+ "report_type": "Profit and Loss"
}
],
"name": "\"Rappels\" sobre ventas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
- "name": "Descuentos sobre ventas por pronto pago de subproductos y residuos",
- "root_type": "Income"
+ "name": "Descuentos sobre ventas por pronto pago de productos terminados",
+ "report_type": "Profit and Loss"
}
],
- "name": "Descuentos sobre ventas por pronto pago de subproductos y residuos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Descuentos sobre ventas por pronto pago de productos semiterminados",
- "root_type": "Income"
- }
- ],
- "name": "Descuentos sobre ventas por pronto pago de productos semiterminados",
- "root_type": "Income"
+ "name": "Descuentos sobre ventas por pronto pago de productos terminados",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Descuentos sobre ventas por pronto pago de mercader\u00edas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Descuentos sobre ventas por pronto pago de mercader\u00edas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "Descuentos sobre ventas por pronto pago de productos terminados",
- "root_type": "Income"
+ "name": "Descuentos sobre ventas por pronto pago de productos semiterminados",
+ "report_type": "Profit and Loss"
}
],
- "name": "Descuentos sobre ventas por pronto pago de productos terminados",
- "root_type": "Income"
+ "name": "Descuentos sobre ventas por pronto pago de productos semiterminados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Descuentos sobre ventas por pronto pago de subproductos y residuos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Descuentos sobre ventas por pronto pago de subproductos y residuos",
+ "report_type": "Profit and Loss"
}
],
"name": "Descuentos sobre ventas por pronto pago",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -712,75 +706,265 @@
"children": [
{
"name": "Ventas de envases y embalajes Exportaci\u00f3n",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ventas de envases y embalajes Exportaci\u00f3n",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ventas de envases y embalajes Intracomunitarias",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ventas de envases y embalajes Intracomunitarias",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ventas de envases y embalajes en Espa\u00f1a",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ventas de envases y embalajes en Espa\u00f1a",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ventas de envases y embalajes",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
- "name": "Prestaciones de servicios fuera de la UE",
- "root_type": "Income"
+ "name": "Ventas de productos semiterminados Intracomunitarias",
+ "report_type": "Profit and Loss"
}
],
- "name": "Prestaciones de servicios fuera de la UE",
- "root_type": "Income"
+ "name": "Ventas de productos semiterminados Intracomunitarias",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
+ "name": "Ventas de productos semiterminados en Espa\u00f1a",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de productos semiterminados en Espa\u00f1a",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de productos semiterminados Exportaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de productos semiterminados Exportaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de productos semiterminados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ventas de subproductos y residuos en Espa\u00f1a",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de subproductos y residuos en Espa\u00f1a",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de subproductos y residuos Exportaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de subproductos y residuos Exportaci\u00f3n",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de subproductos y residuos Intracomunitarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de subproductos y residuos Intracomunitarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de subproductos y residuos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ventas de productos terminados en Espa\u00f1a",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de productos terminados en Espa\u00f1a",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de productos terminados Exportaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de productos terminados Exportaci\u00f3n",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de productos terminados Intracomunitarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de productos terminados Intracomunitarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de productos terminados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
"name": "Prestaciones de servicios en Espa\u00f1a",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Prestaciones de servicios en Espa\u00f1a",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Prestaciones de servicios Intracomunitarias",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Prestaciones de servicios Intracomunitarias",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Prestaciones de servicios fuera de la UE",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Prestaciones de servicios fuera de la UE",
+ "report_type": "Profit and Loss"
}
],
"name": "Prestaciones de servicios",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ventas de mercader\u00edas Intracomunitarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de mercader\u00edas Intracomunitarias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de mercader\u00edas en Espa\u00f1a",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de mercader\u00edas en Espa\u00f1a",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas de mercader\u00edas Exportaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de mercader\u00edas Exportaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas de mercader\u00edas",
+ "report_type": "Profit and Loss"
}
],
"name": "Ventas de mercader\u00edas, de producci\u00f3n propia, de servicios, etc.",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Trabajos realizados para el inmovilizado material en curso",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Trabajos realizados para el inmovilizado material en curso",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Trabajos realizados para el inmovilizado material",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Trabajos realizados para el inmovilizado material",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Trabajos realizados para el inmovilizado intangible",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Trabajos realizados para el inmovilizado intangible",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Trabajos realizados en inversiones inmobiliarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Trabajos realizados en inversiones inmobiliarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Trabajos realizados para la empresa",
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -790,373 +974,271 @@
"children": [
{
"name": "Beneficio atribuido (part\u00edcipe o asociado no gestor)",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Beneficio atribuido (part\u00edcipe o asociado no gestor)",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdida transferido (gestor)",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdida transferido (gestor)",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Resultados de operaciones en com\u00fan",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ingresos de propiedad industrial cedida en explotaci\u00f3n",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos de propiedad industrial cedida en explotaci\u00f3n",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ingresos por arrendamientos",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos por arrendamientos",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ingresos por servicios al personal",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos por servicios al personal",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ingresos por comisiones",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos por comisiones",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ingresos por servicios diversos",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos por servicios diversos",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Otros ingresos de gesti\u00f3n",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
- "name": "Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio",
- "root_type": "Income"
+ "name": "Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio",
+ "report_type": "Profit and Loss"
}
],
- "name": "Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio",
- "root_type": "Income"
+ "name": "Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio",
- "root_type": "Income"
+ "name": "Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio",
+ "report_type": "Profit and Loss"
}
],
- "name": "Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio",
- "root_type": "Income"
+ "name": "Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Subvenciones, donaciones y legados a la explotaci\u00f3n",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Subvenciones, donaciones y legados a la explotaci\u00f3n",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Subvenciones, donaciones y legados",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
- "name": "Beneficios procedentes del inmovilizado intangible",
- "root_type": "Income"
+ "name": "Diferencias positivas de cambio",
+ "report_type": "Profit and Loss"
}
],
- "name": "Beneficios procedentes del inmovilizado intangible",
- "root_type": "Income"
+ "name": "Diferencias positivas de cambio",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "Beneficos por operaciones con obligaciones propias",
- "root_type": "Income"
- }
- ],
- "name": "Beneficos por operaciones con obligaciones propias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos excepcionales",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos excepcionales",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Beneficios procedentes de participaciones a largo plazo en, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios procedentes de participaciones a largo plazo en, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios procedentes de participaciones a largo plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios procedentes de participaciones a largo plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios procedentes de participaciones a largo plazo en partes vinculadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios procedentes de las inversiones inmobiliarias",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios procedentes de las inversiones inmobiliarias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios procedentes del inmovilizado material",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios procedentes del inmovilizado material",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios procedentes de activos no corrientes e ingresos excepcionales",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a corto plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a corto plazo, otras empresas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos a corto plazo",
- "root_type": "Income"
- },
- {
"children": [
{
"children": [
{
"name": "Ingresos de cr\u00e9ditos a largo plazo, empresas del grupo",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos de cr\u00e9ditos a largo plazo, empresas del grupo",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ingresos de cr\u00e9ditos a largo plazo, otras partes vinculadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos de cr\u00e9ditos a largo plazo, otras partes vinculadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ingresos de cr\u00e9ditos a largo plazo, otras empresas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos de cr\u00e9ditos a largo plazo, otras empresas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos de cr\u00e9ditos a largo plazo",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de cr\u00e9ditos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Diferencias positivas de cambio",
- "root_type": "Income"
- }
- ],
- "name": "Diferencias positivas de cambio",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Otros ingresos financieros",
- "root_type": "Income"
- }
- ],
- "name": "Otros ingresos financieros",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
+ "children": [
+ {
+ "name": "Ingresos de cr\u00e9ditos a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de cr\u00e9ditos a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de cr\u00e9ditos a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de cr\u00e9ditos a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de cr\u00e9ditos a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de cr\u00e9ditos a corto plazo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de cr\u00e9ditos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
"name": "Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ingresos de participaciones en instrumentos de patrimonio, otras empresas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos de participaciones en instrumentos de patrimonio, otras empresas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas",
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos de participaciones en instrumentos de patrimonio",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -1164,241 +1246,582 @@
"children": [
{
"name": "Ingresos de valores representativos de deuda, otras partes vinculadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos de valores representativos de deuda, otras partes vinculadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ingresos de valores representativos de deuda, otras empresas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos de valores representativos de deuda, otras empresas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ingresos de valores representativos de deuda, empresas del grupo",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos de valores representativos de deuda, empresas del grupo",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ingresos de valores representativos de deuda, empresas asociadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos de valores representativos de deuda, empresas asociadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos de valores representativos de deuda",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Beneficios por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Beneficios por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
- "name": "Beneficios en valores representativos de deuda a largo plazo, empresas del grupo",
- "root_type": "Income"
+ "name": "Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
}
],
- "name": "Beneficios en valores representativos de deuda a largo plazo, empresas del grupo",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a corto plazo, otras empresas",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a corto plazo, otras empresas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Beneficios en valores representativos de deuda a largo plazo, empresas asociadas",
- "root_type": "Income"
- }
- ],
- "name": "Beneficios en valores representativos de deuda a largo plazo, empresas asociadas",
- "root_type": "Income"
+ "name": "Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Beneficios en valores representativos de deuda a corto plazo, empresas asociadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Beneficios en valores representativos de deuda a corto plazo, empresas asociadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Beneficios en valores representativos de deuda a corto plazo, empresas del grupo",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Beneficios en valores representativos de deuda a corto plazo, empresas del grupo",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Beneficios en valores representativos de deuda a largo plazo, otras empresas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Beneficios en valores representativos de deuda a largo plazo, otras empresas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas",
- "root_type": "Income"
+ "name": "Beneficios en valores representativos de deuda a largo plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
}
],
- "name": "Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas",
- "root_type": "Income"
+ "name": "Beneficios en valores representativos de deuda a largo plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios en valores representativos de deuda a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios en valores representativos de deuda a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Beneficios en valores representativos de deuda a largo plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Beneficios en valores representativos de deuda a largo plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
}
],
"name": "Beneficios en participaciones y valores representativos de deuda",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Otros ingresos financieros",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Otros ingresos financieros",
+ "report_type": "Profit and Loss"
}
],
"name": "Ingresos financieros",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de productos semiterminados",
- "root_type": "Income"
- }
- ],
- "name": "Variaci\u00f3n de existencias de productos semiterminados",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de productos en curso",
- "root_type": "Income"
- }
- ],
- "name": "Variaci\u00f3n de existencias de productos en curso",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de subproductos, residuos y materiales recuperados",
- "root_type": "Income"
- }
- ],
- "name": "Variaci\u00f3n de existencias de subproductos, residuos y materiales recuperados",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de productos terminados",
- "root_type": "Income"
- }
- ],
- "name": "Variaci\u00f3n de existencias de productos terminados",
- "root_type": "Income"
- }
- ],
- "name": "Variaci\u00f3n de existencias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Trabajos realizados para el inmovilizado material en curso",
- "root_type": "Income"
- }
- ],
- "name": "Trabajos realizados para el inmovilizado material en curso",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Trabajos realizados en inversiones inmobiliarias",
- "root_type": "Income"
- }
- ],
- "name": "Trabajos realizados en inversiones inmobiliarias",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Trabajos realizados para el inmovilizado material",
- "root_type": "Income"
- }
- ],
- "name": "Trabajos realizados para el inmovilizado material",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Trabajos realizados para el inmovilizado intangible",
- "root_type": "Income"
- }
- ],
- "name": "Trabajos realizados para el inmovilizado intangible",
- "root_type": "Income"
- }
- ],
- "name": "Trabajos realizados para la empresa",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "Ventas e ingresos",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Materias Primas B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Materias Primas B",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Materias Primas A",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Materias Primas A",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Materias Primas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Elementos y conjuntos incorporables",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Elementos y conjuntos incorporables",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Combustibles",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Combustibles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Repuestos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Repuestos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Embalajes",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Embalajes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Materiales diversos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Materiales diversos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Envases",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Envases",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Material de oficina",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Material de oficina",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Otros aprovisionamientos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Mercader\u00edas A",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Mercader\u00edas A",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Mercader\u00edas B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Mercader\u00edas B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Comerciales",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Productos en curso B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Productos en curso B",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Productos en curso A",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Productos en curso A",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Productos en curso",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Productos terminados B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Productos terminados B",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Productos terminados A",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Productos terminados A",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Productos terminados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Productos semiterminados A",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Productos semiterminados A",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Productos semiterminados B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Productos semiterminados B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Productos semiterminados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Materiales recuperados A",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Materiales recuperados A",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Materiales recuperados B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Materiales recuperados B",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Residuos A",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Residuos A",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Residuos B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Residuos B",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Subproductos A",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Subproductos A",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Subproductos B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Subproductos B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Subproductos, residuos y materiales recuperados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Deterioro de valor de las materias primas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de las materias primas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Deterioro de valor de los productos en curso",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de los productos en curso",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Deterioro de valor de otros aprovisionamientos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de otros aprovisionamientos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Deterioro de valor de los productos terminados",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de los productos terminados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Deterioro de valor de los productos semiterminados",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de los productos semiterminados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Deterioro de valor de los subproductos, residuos y materiales recuperados",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de los subproductos, residuos y materiales recuperados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Deterioro de valor de las mercader\u00edas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de las mercader\u00edas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de las existencias",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Existencias",
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -1407,944 +1830,38 @@
{
"children": [
{
- "name": "Inversiones financieras en instrumentos de patrimonio",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones financieras en instrumentos de patrimonio",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Valores representativos de deuda",
- "root_type": "Asset"
- }
- ],
- "name": "Valores representativos de deuda",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos por enajenaci\u00f3n de inmovilizado",
- "root_type": "Asset"
- }
- ],
- "name": "Cr\u00e9ditos por enajenaci\u00f3n de inmovilizado",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos al personal",
- "root_type": "Asset"
- }
- ],
- "name": "Cr\u00e9ditos al personal",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Activos por derivados financieros",
- "root_type": "Asset"
- }
- ],
- "name": "Activos por derivados financieros",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Imposiciones",
- "root_type": "Asset"
- }
- ],
- "name": "Imposiciones",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Desembolsos pendientes sobre participaciones en el patrimonio neto",
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- {
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- "name": "Fianzas constituidas",
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- "name": "Inversiones en construcciones",
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- "name": "Inversiones en terrenos y bienes naturales",
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- "name": "Instalaciones t\u00e9cnicas en montaje",
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- "name": "Maquinaria en montaje",
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- "name": "Construcciones en curso",
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- "name": "Anticipos para inmovilizaciones materiales",
- "root_type": "Asset"
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- "name": "Adaptaci\u00f3n de terrenos y bienes naturales",
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- "name": "Inmovilizaciones materiales en curso",
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- {
- "children": [
- {
- "children": [
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- "name": "Desarrollo",
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- {
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- "name": "Anticipos para inmovilizaciones intangibles",
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- ],
- "name": "Propiedad industrial",
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- {
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- ],
- "name": "Concesiones administrativas",
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- {
- "children": [
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- "name": "Investigaci\u00f3n",
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- ],
- "name": "Investigaci\u00f3n",
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- ],
- "name": "Aplicaciones inform\u00e1ticas",
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- {
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- ],
- "name": "Derechos de traspaso",
- "root_type": "Asset"
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- ],
- "name": "Inmovilizaciones intangibles",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
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- ],
- "name": "Utillaje",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Otras instalaciones",
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- }
- ],
- "name": "Otras instalaciones",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Mobiliario",
- "root_type": "Asset"
- }
- ],
- "name": "Mobiliario",
- "root_type": "Asset"
- },
- {
- "children": [
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- "name": "Equipos para proceso de informaci\u00f3n",
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- }
- ],
- "name": "Terrenos y bienes naturales",
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- {
- "children": [
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- ],
- "name": "Construcciones",
- "root_type": "Asset"
- },
- {
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- ],
- "name": "Instalaciones t\u00e9cnicas",
- "root_type": "Asset"
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- {
- "children": [
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- }
- ],
- "name": "Maquinaria",
- "root_type": "Asset"
- },
- {
- "children": [
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- ],
- "name": "Elementos de transporte",
- "root_type": "Asset"
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- {
- "children": [
- {
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- ],
- "name": "Otro inmovilizado material",
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- ],
- "name": "Inmovilizaciones materiales",
- "root_type": "Asset"
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- {
- "children": [
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- "children": [
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- ],
- "name": "Amortizaci\u00f3n acumulada de las inversiones inmobiliarias",
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- {
- "children": [
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- "children": [
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- "name": "Amortizaci\u00f3n acumulada de otro inmovilizado material",
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- "name": "Amortizaci\u00f3n acumulada de construcciones",
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- {
- "children": [
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- "name": "Amortizaci\u00f3n acumulada de mobiliario",
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- "children": [
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- "name": "Amortizaci\u00f3n acumulada de utillaje",
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- {
- "children": [
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- "name": "Amortizaci\u00f3n acumulada de maquinaria",
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- "name": "Amortizaci\u00f3n acumulada de otras instalaciones",
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- "name": "Amortizaci\u00f3n acumulada del inmovilizado material",
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- {
- "children": [
- {
- "children": [
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- "name": "Amortizaci\u00f3n acumulada de derechos de traspaso",
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- {
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- {
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- {
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- {
- "children": [
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- ],
- "name": "Amortizaci\u00f3n acumulada del inmovilizado intangible",
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- "name": "Amortizaci\u00f3n acumulada del inmovilizado",
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- {
- "children": [
- {
- "children": [
- {
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- "name": "Deterioro de valor de cr\u00e9ditos a empresas del grupo",
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- "name": "Deterioro de valor de cr\u00e9ditos a otras partes vinculadas",
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- "name": "Deterioro de valor de cr\u00e9ditos a partes vinculadas",
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- "children": [
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- "children": [
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- "name": "Deterioro de valor de mobiliario",
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- },
- {
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- "name": "Deterioro de valor de equipos para proceso de informaci\u00f3n",
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- {
- "children": [
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- ],
- "name": "Deterioro de valor de utillaje",
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- },
- {
- "children": [
- {
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- "name": "Deterioro de valor de instalaciones t\u00e9cnicas",
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- {
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- "name": "Deterioro de valor de maquinaria",
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- },
- {
- "children": [
- {
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- ],
- "name": "Deterioro de valor de terrenos y bienes naturales",
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- {
- "children": [
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- "name": "Deterioro de valor de elementos de transporte",
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- {
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- "name": "Deterioro de valor de otras instaciones",
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- {
- "children": [
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- "name": "Deterioro de valor de construcciones",
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- {
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- ],
- "name": "Deterioro de valor de otro inmovilizado material",
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- ],
- "name": "Deterioro del valor del inmovilizado material",
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- {
- "children": [
- {
- "children": [
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- {
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- "name": "Deterioro de valor de valores representativos de deuda de otras partes vinculadas",
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- "name": "Deterioro de valor de valores representativos de deuda de partes vinculadas",
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- {
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- "name": "Deterioro de valor de valores representativos de deuda",
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- {
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- "children": [
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- "name": "Deterioro de valor de los terrenos y bienes naturales",
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- "name": "Deterioro de valor de construcciones",
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- "name": "Deterioro de valor de las inversiones inmobiliarias",
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- {
- "children": [
- {
- "children": [
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- "name": "Deterioro de valor de participaciones en empresas del grupo",
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- {
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- "children": [
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- "name": "Deterioro del valor de derechos de traspaso",
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- {
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- "name": "Deterioro del valor de aplicaciones inform\u00e1ticas",
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- {
- "children": [
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- "name": "Deterioro del valor de desarrollo",
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- {
- "children": [
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- "name": "Deterioro del valor de investigaci\u00f3n",
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- {
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- }
- ],
- "name": "Deterioro del valor de propiedad industrial",
- "root_type": "Asset"
- },
- {
- "children": [
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- }
- ],
- "name": "Deterioro del valor de concesiones administrativas",
- "root_type": "Asset"
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- ],
- "name": "Deterioro de valor del inmovilizado intangible",
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- },
- {
- "children": [
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- ],
- "name": "Deterioro de valor de cr\u00e9ditos",
- "root_type": "Asset"
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- ],
- "name": "Deterioro de valor de activos no corrientes",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
"children": [
{
"name": "Cr\u00e9ditos a empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Cr\u00e9ditos a empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Cr\u00e9ditos a otras partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Cr\u00e9ditos a otras partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Cr\u00e9ditos a empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Cr\u00e9ditos a empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Cr\u00e9ditos a partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -2352,71 +1869,71 @@
"children": [
{
"name": "Valores representativos de deuda de otras partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Valores representativos de deuda de otras partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Valores representativos de deuda de empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Valores representativos de deuda de empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Valores representativos de deuda de empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Valores representativos de deuda de empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Valores representativos de deuda de partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
- "name": "Participaciones en otras partes vinculadas",
- "root_type": "Asset"
- }
- ],
- "name": "Participaciones en otras partes vinculadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
"name": "Participaciones en empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Participaciones en empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Participaciones en empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Participaciones en empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Participaciones en otras partes vinculadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Participaciones en otras partes vinculadas",
+ "report_type": "Balance Sheet"
}
],
"name": "Participaciones en partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -2424,43 +1941,949 @@
"children": [
{
"name": "Desembolsos pendientes sobre participaciones en otras partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Desembolsos pendientes sobre participaciones en otras partes vinculadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Desembolsos pendientes sobre participaciones en empresas asociadas",
- "root_type": "Asset"
- }
- ],
- "name": "Desembolsos pendientes sobre participaciones en empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Desembolsos pendientes sobre participaciones en empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Desembolsos pendientes sobre participaciones en empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Desembolsos pendientes sobre participaciones en empresas asociadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Desembolsos pendientes sobre participaciones en empresas asociadas",
+ "report_type": "Balance Sheet"
}
],
"name": "Desembolsos pendientes sobre participaciones en partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Inversiones financieras en partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Fianzas constituidas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Fianzas constituidas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Dep\u00f3sitos constituidos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Dep\u00f3sitos constituidos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Fianzas y dep\u00f3sitos constituidos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Inversiones financieras en instrumentos de patrimonio",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inversiones financieras en instrumentos de patrimonio",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Valores representativos de deuda",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Valores representativos de deuda",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ditos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cr\u00e9ditos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ditos por enajenaci\u00f3n de inmovilizado",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cr\u00e9ditos por enajenaci\u00f3n de inmovilizado",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ditos al personal",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cr\u00e9ditos al personal",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Activos por derivados financieros",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activos por derivados financieros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Imposiciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Imposiciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Desembolsos pendientes sobre participaciones en el patrimonio neto",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Desembolsos pendientes sobre participaciones en el patrimonio neto",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Otras inversiones financieras",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Inversiones en construcciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inversiones en construcciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Inversiones en terrenos y bienes naturales",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inversiones en terrenos y bienes naturales",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inversiones inmobiliarias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Equipos para procesos de informaci\u00f3n en montaje",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Equipos para procesos de informaci\u00f3n en montaje",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Maquinaria en montaje",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Maquinaria en montaje",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Construcciones en curso",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Construcciones en curso",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Anticipos para inmovilizaciones materiales",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Anticipos para inmovilizaciones materiales",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Instalaciones t\u00e9cnicas en montaje",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Instalaciones t\u00e9cnicas en montaje",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Adaptaci\u00f3n de terrenos y bienes naturales",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Adaptaci\u00f3n de terrenos y bienes naturales",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inmovilizaciones materiales en curso",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Anticipos para inmovilizaciones intangibles",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Anticipos para inmovilizaciones intangibles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Aplicaciones inform\u00e1ticas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Aplicaciones inform\u00e1ticas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Derechos de traspaso",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Derechos de traspaso",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Propiedad industrial",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Propiedad industrial",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Concesiones administrativas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Concesiones administrativas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Desarrollo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Desarrollo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Investigaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Investigaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inmovilizaciones intangibles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Elementos de transporte",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Elementos de transporte",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Otro inmovilizado material",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Otro inmovilizado material",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Otras instalaciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Otras instalaciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Mobiliario",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Mobiliario",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Equipos para proceso de informaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Equipos para proceso de informaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Terrenos y bienes naturales",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Terrenos y bienes naturales",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Construcciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Construcciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Instalaciones t\u00e9cnicas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Instalaciones t\u00e9cnicas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Maquinaria",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Maquinaria",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Utillaje",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Utillaje",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inmovilizaciones materiales",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de las inversiones inmobiliarias",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de las inversiones inmobiliarias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de otro inmovilizado material",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de otro inmovilizado material",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de elementos de transporte",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de elementos de transporte",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de maquinaria",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de maquinaria",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de instalaciones t\u00e9cnicas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de instalaciones t\u00e9cnicas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de equipos para proceso de informaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de equipos para proceso de informaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de mobiliario",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de mobiliario",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de otras instalaciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de otras instalaciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de utillaje",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de utillaje",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de construcciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de construcciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada del inmovilizado material",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de derechos de traspaso",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de derechos de traspaso",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de aplicaciones inform\u00e1ticas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de aplicaciones inform\u00e1ticas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de investigaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de investigaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de desarrollo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de desarrollo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de concesiones administrativas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de concesiones administrativas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n acumulada de propiedad industrial",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada de propiedad industrial",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada del inmovilizado intangible",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortizaci\u00f3n acumulada del inmovilizado",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de cr\u00e9ditos a empresas del grupo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos a empresas del grupo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de cr\u00e9ditos a empresas asociadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos a empresas asociadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de cr\u00e9ditos a otras partes vinculadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos a otras partes vinculadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos a partes vinculadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de cr\u00e9ditos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de valores representativos de deuda de empresas del grupo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de valores representativos de deuda de empresas del grupo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de valores representativos de deuda de otras partes vinculadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de valores representativos de deuda de otras partes vinculadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de valores representativos de deuda de empresas asociadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de valores representativos de deuda de empresas asociadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de valores representativos de deuda de partes vinculadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de participaciones en el patrimonio neto a largo plazo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de participaciones en el patrimonio neto a largo plazo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de valores representativos de deuda",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de valores representativos de deuda",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Deterioro del valor de derechos de traspaso",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro del valor de derechos de traspaso",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro del valor de aplicaciones inform\u00e1ticas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro del valor de aplicaciones inform\u00e1ticas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro del valor de desarrollo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro del valor de desarrollo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro del valor de investigaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro del valor de investigaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro del valor de propiedad industrial",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro del valor de propiedad industrial",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro del valor de concesiones administrativas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro del valor de concesiones administrativas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor del inmovilizado intangible",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de mobiliario",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de mobiliario",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de equipos para proceso de informaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de equipos para proceso de informaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de utillaje",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de utillaje",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de otras instaciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de otras instaciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de instalaciones t\u00e9cnicas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de instalaciones t\u00e9cnicas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de maquinaria",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de maquinaria",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de terrenos y bienes naturales",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de terrenos y bienes naturales",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de construcciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de construcciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de elementos de transporte",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de elementos de transporte",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de otro inmovilizado material",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de otro inmovilizado material",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro del valor del inmovilizado material",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de construcciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de construcciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de los terrenos y bienes naturales",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de los terrenos y bienes naturales",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de las inversiones inmobiliarias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de participaciones en empresas del grupo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de participaciones en empresas del grupo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de participaciones en empresas asociadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de participaciones en empresas asociadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de participaciones a largo plazo en otras partes vinculadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de participaciones a largo plazo en otras partes vinculadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de participaciones en partes vinculadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deterioro de valor de activos no corrientes",
+ "report_type": "Balance Sheet"
}
],
"name": "Activo no corriente",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -2469,1444 +2892,66 @@
{
"children": [
{
- "children": [
- {
- "name": "Deudores, efectos comerciales en cartera",
- "root_type": "Asset"
- }
- ],
- "name": "Deudores, efectos comerciales en cartera",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deudores, efectos comerciales descontados",
- "root_type": "Asset"
- }
- ],
- "name": "Deudores, efectos comerciales descontados",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deudores, efectos comerciales en gesti\u00f3n de cobro",
- "root_type": "Asset"
- }
- ],
- "name": "Deudores, efectos comerciales en gesti\u00f3n de cobro",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deudores, efectos comerciales impagados",
- "root_type": "Asset"
- }
- ],
- "name": "Deudores, efectos comerciales impagados",
- "root_type": "Asset"
- }
- ],
- "name": "Deudores, efectos comerciales a cobrar",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deudores (moneda extranjera)",
- "root_type": "Asset"
- }
- ],
- "name": "Deudores (moneda extranjera)",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deudores (euros)",
- "root_type": "Asset"
- }
- ],
- "name": "Deudores (euros)",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deudores, facturas pendientes de formalizar",
- "root_type": "Asset"
- }
- ],
- "name": "Deudores, facturas pendientes de formalizar",
- "root_type": "Asset"
- }
- ],
- "name": "Deudores",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deudores por operaciones en com\u00fan",
- "root_type": "Asset"
- }
- ],
- "name": "Deudores por operaciones en com\u00fan",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deudores de dudoso cobro",
- "root_type": "Asset"
- }
- ],
- "name": "Deudores de dudoso cobro",
- "root_type": "Asset"
- }
- ],
- "name": "Deudores varios",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Remuneraciones pendientes de pago",
- "root_type": "Liability"
- }
- ],
- "name": "Remuneraciones pendientes de pago",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Anticipos de remuneraciones",
- "root_type": "Asset"
- }
- ],
- "name": "Anticipos de remuneraciones",
- "root_type": "Asset"
- }
- ],
- "name": "Personal"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Pasivos por diferencias temporarias imponibles"
- }
- ],
- "name": "Pasivos por diferencias temporarias imponibles"
- },
- {
- "children": [
- {
- "name": "Hacienda P\u00fablica. Retenciones a cuenta arrendamientos, cap. mobiliario 20%"
- },
- {
- "name": "Hacienda P\u00fablica. Retenciones a cuenta act. profesionales 9%"
- },
- {
- "name": "Hacienda P\u00fablica. Retenciones a cuenta empresarios m\u00f3dulos 1%"
- },
- {
- "name": "Hacienda P\u00fablica. Retenciones a cuenta act. profesionales 7%"
- },
- {
- "name": "Hacienda P\u00fablica. Retenciones a cuenta act. agr\u00edcolas, ganaderas, forestales 2%"
- },
- {
- "name": "Hacienda P\u00fablica. Retenciones a cuenta arrendamientos, cap. mobiliario 21%"
- },
- {
- "name": "Hacienda P\u00fablica. Retenciones a cuenta arrendamientos, cap. mobiliario 19%"
- },
- {
- "name": "Hacienda P\u00fablica. Retenciones a cuenta arrendamientos, cap. mobiliario 18%"
- },
- {
- "name": "Hacienda P\u00fablica. Retenciones a cuenta act. profesionales 15%"
- }
- ],
- "name": "Hacienda P\u00fablica, retenciones y pagos a cuenta"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Hacienda P\u00fablica, acreedora por impuesto sobre sociedades"
- }
- ],
- "name": "Hacienda P\u00fablica, acreedora por impuesto sobre sociedades"
- },
- {
- "children": [
- {
- "name": "Hacienda P\u00fablica, acreedora por IVA"
- }
- ],
- "name": "Hacienda P\u00fablica, acreedora por IVA"
- },
- {
- "children": [
- {
- "name": "Hacienda P\u00fablica, acreedora por subvenciones a reintegrar"
- }
- ],
- "name": "Hacienda P\u00fablica, acreedora por subvenciones a reintegrar"
- },
- {
- "children": [
- {
- "name": "Hacienda P\u00fablica, acreedora por retenciones practicadas"
- },
- {
- "name": "Hacienda P\u00fablica. Retenciones arrendamientos, cap. mobiliario 18%"
- },
- {
- "name": "Hacienda P\u00fablica. Retenciones arrendamientos, cap. mobiliario 19%"
- },
- {
- "name": "Hacienda P\u00fablica. Retenciones act. profesionales 15%"
- },
- {
- "name": "Hacienda P\u00fablica. Retenciones arrendamientos, cap. mobiliario 21%"
- },
- {
- "name": "Hacienda P\u00fablica. Retenciones arrendamientos, cap. mobiliario 20%"
- },
- {
- "name": "Hacienda P\u00fablica. Retenciones empresarios m\u00f3dulos 1%"
- },
- {
- "name": "Hacienda P\u00fablica. Retenciones act. agr\u00edcolas, ganaderas, forestales 2%"
- },
- {
- "name": "Hacienda P\u00fablica. Retenciones act. profesionales 7%"
- },
- {
- "name": "Hacienda P\u00fablica. Retenciones act. profesionales 9%"
- }
- ],
- "name": "Hacienda P\u00fablica, acreedora por retenciones practicadas"
- }
- ],
- "name": "Hacienda P\u00fablica, acreedora por conceptos fiscales"
- },
- {
- "children": [
- {
- "name": "Organismos de la Seguridad Social, acreedores"
- }
- ],
- "name": "Organismos de la Seguridad Social, acreedores"
- },
- {
- "name": "Hacienda P\u00fablica, IVA soportado"
- },
- {
- "children": [
- {
- "name": "Hacienda P\u00fablica, IVA repercutido"
- }
- ],
- "name": "Hacienda P\u00fablica, IVA repercutido"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Hacienda P\u00fablica, deudora por devoluci\u00f3n de impuestos"
- }
- ],
- "name": "Hacienda P\u00fablica, deudora por devoluci\u00f3n de impuestos"
- },
- {
- "children": [
- {
- "name": "Hacienda P\u00fablica, deudora por subvenciones concedidas"
- }
- ],
- "name": "Hacienda P\u00fablica, deudora por subvenciones concedidas"
- },
- {
- "children": [
- {
- "name": "Hacienda P\u00fablica, deudora por IVA"
- }
- ],
- "name": "Hacienda P\u00fablica, deudora por IVA"
- }
- ],
- "name": "Hacienda P\u00fablica, deudora por diversos conceptos"
- },
- {
- "children": [
- {
- "name": "Organismos de la Seguridad Social, deudores"
- }
- ],
- "name": "Organismos de la Seguridad Social, deudores"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cr\u00e9dito por p\u00e9rdidas a compensar del ejercicio"
- }
- ],
- "name": "Cr\u00e9dito por p\u00e9rdidas a compensar del ejercicio"
- },
- {
- "children": [
- {
- "name": "Derechos por deducciones y bonificaciones pendientes de aplicar"
- }
- ],
- "name": "Derechos por deducciones y bonificaciones pendientes de aplicar"
- },
- {
- "children": [
- {
- "name": "Activos por diferencias temporarias deducibles"
- }
- ],
- "name": "Activos por diferencias temporarias deducibles"
- }
- ],
- "name": "Activos por impuesto diferido"
- }
- ],
- "name": "Administraciones p\u00fablicas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Acreedores, efectos comerciales a pagar",
- "root_type": "Liability"
- }
- ],
- "name": "Acreedores, efectos comerciales a pagar",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar",
- "root_type": "Liability"
- }
- ],
- "name": "Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Acreedores por prestaciones de servicios (moneda extranjera)",
- "root_type": "Liability"
- }
- ],
- "name": "Acreedores por prestaciones de servicios (moneda extranjera)",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Acreedores por prestaciones de servicios (euros)",
- "root_type": "Liability"
- }
- ],
- "name": "Acreedores por prestaciones de servicios (euros)",
- "root_type": "Liability"
- }
- ],
- "name": "Acreedores por prestaciones de servicios",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Acreedores por operaciones en com\u00fan",
- "root_type": "Liability"
- }
- ],
- "name": "Acreedores por operaciones en com\u00fan",
- "root_type": "Liability"
- }
- ],
- "name": "Acreedores varios",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Clientes, empresas asociadas",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes, empresas asociadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes de dudoso cobro",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes de dudoso cobro",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Envases y embalajes a devolver por clientes",
- "root_type": "Asset"
- }
- ],
- "name": "Envases y embalajes a devolver por clientes",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Anticipos de clientes",
- "root_type": "Asset"
- }
- ],
- "name": "Anticipos de clientes",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes, otras partes vinculadas",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes, otras partes vinculadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Clientes (moneda extranjera)",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes (moneda extranjera)",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes (euros)",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes (euros)",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes, facturas pendientes de recibir o de formalizar",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes, facturas pendientes de recibir o de formalizar",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Efectos comerciales impagados",
- "root_type": "Asset"
- }
- ],
- "name": "Efectos comerciales impagados",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Efectos comerciales en gesti\u00f3n de cobro",
- "root_type": "Asset"
- }
- ],
- "name": "Efectos comerciales en gesti\u00f3n de cobro",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Efectos comerciales en cartera",
- "root_type": "Asset"
- }
- ],
- "name": "Efectos comerciales en cartera",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Efectos comerciales descontados",
- "root_type": "Asset"
- }
- ],
- "name": "Efectos comerciales descontados",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes, efectos comerciales a cobrar",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes, operaciones de factoring",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes, operaciones de factoring",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Clientes empresas del grupo, facturas pendientes de formalizar",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes empresas del grupo, facturas pendientes de formalizar",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes empresas del grupo, operaciones de factoring",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes empresas del grupo, operaciones de factoring",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes empresas del grupo (moneda extranjera)",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes empresas del grupo (moneda extranjera)",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Envases y embalajes a devolver a clientes, empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Envases y embalajes a devolver a clientes, empresas del grupo",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Efectos comerciales a cobrar, empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Efectos comerciales a cobrar, empresas del grupo",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes empresas del grupo de dudoso cobro",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes empresas del grupo de dudoso cobro",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Clientes empresas del grupo (euros)",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes empresas del grupo (euros)",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes, empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Clientes",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos anticipados",
- "root_type": "Liability"
- }
- ],
- "name": "Ingresos anticipados",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Gastos anticipados",
- "root_type": "Asset"
- }
- ],
- "name": "Gastos anticipados",
- "root_type": "Asset"
- }
- ],
- "name": "Ajustes por periodificaci\u00f3n"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Provisi\u00f3n por contratos onerosos"
- }
- ],
- "name": "Provisi\u00f3n por contratos onerosos"
- },
- {
- "children": [
- {
- "name": "Provisi\u00f3n para otras operaciones comerciales"
- }
- ],
- "name": "Provisi\u00f3n para otras operaciones comerciales"
- }
- ],
- "name": "Provisiones por operaciones comerciales"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas asociadas"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas asociadas"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con otras partes vinculadas"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con otras partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas del grupo"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas del grupo"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos comerciales y provisiones a corto plazo"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Proveedores, otras partes vinculadas",
- "root_type": "Liability"
- }
- ],
- "name": "Proveedores, otras partes vinculadas",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Proveedores, empresas asociadas",
- "root_type": "Liability"
- }
- ],
- "name": "Proveedores, empresas asociadas",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Anticipos a proveedores",
- "root_type": "Liability"
- }
- ],
- "name": "Anticipos a proveedores",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Envases y embalajes a devolver a proveedores",
- "root_type": "Liability"
- }
- ],
- "name": "Envases y embalajes a devolver a proveedores",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Proveedores, efectos comerciales a pagar",
- "root_type": "Liability"
- }
- ],
- "name": "Proveedores, efectos comerciales a pagar",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Proveedores, facturas pendientes de recibir o de formalizar",
- "root_type": "Liability"
- }
- ],
- "name": "Proveedores, facturas pendientes de recibir o de formalizar",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Proveedores (moneda extranjera)",
- "root_type": "Liability"
- }
- ],
- "name": "Proveedores (moneda extranjera)",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Proveedores (euros)",
- "root_type": "Liability"
- }
- ],
- "name": "Proveedores (euros)",
- "root_type": "Liability"
- }
- ],
- "name": "Proveedores",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar",
- "root_type": "Liability"
- }
- ],
- "name": "Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Envases y embalajes a devolver a proveedores, empresas del grupo",
- "root_type": "Liability"
- }
- ],
- "name": "Envases y embalajes a devolver a proveedores, empresas del grupo",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Proveedores, empresas del grupo (moneda extranjera)",
- "root_type": "Liability"
- }
- ],
- "name": "Proveedores, empresas del grupo (moneda extranjera)",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Proveedores, empresas del grupo (euros)",
- "root_type": "Liability"
- }
- ],
- "name": "Proveedores, empresas del grupo (euros)",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Efectos comerciales a pagar, empresas del grupo",
- "root_type": "Liability"
- }
- ],
- "name": "Efectos comerciales a pagar, empresas del grupo",
- "root_type": "Liability"
- }
- ],
- "name": "Proveedores, empresas del grupo",
- "root_type": "Liability"
- }
- ],
- "name": "Proveedores",
- "root_type": "Liability"
- }
- ],
- "name": "Acreedores y deudores por operaciones comerciales"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Productos en curso B",
- "root_type": "Asset"
- }
- ],
- "name": "Productos en curso B",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Productos en curso A",
- "root_type": "Asset"
- }
- ],
- "name": "Productos en curso A",
- "root_type": "Asset"
- }
- ],
- "name": "Productos en curso",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Elementos y conjuntos incorporables",
- "root_type": "Asset"
- }
- ],
- "name": "Elementos y conjuntos incorporables",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Combustibles",
- "root_type": "Asset"
- }
- ],
- "name": "Combustibles",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Repuestos",
- "root_type": "Asset"
- }
- ],
- "name": "Repuestos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Envases",
- "root_type": "Asset"
- }
- ],
- "name": "Envases",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Material de oficina",
- "root_type": "Asset"
- }
- ],
- "name": "Material de oficina",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Embalajes",
- "root_type": "Asset"
- }
- ],
- "name": "Embalajes",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Materiales diversos",
- "root_type": "Asset"
- }
- ],
- "name": "Materiales diversos",
- "root_type": "Asset"
- }
- ],
- "name": "Otros aprovisionamientos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Materiales recuperados A",
- "root_type": "Asset"
- }
- ],
- "name": "Materiales recuperados A",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Materiales recuperados B",
- "root_type": "Asset"
- }
- ],
- "name": "Materiales recuperados B",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Residuos A",
- "root_type": "Asset"
- }
- ],
- "name": "Residuos A",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Residuos B",
- "root_type": "Asset"
- }
- ],
- "name": "Residuos B",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Subproductos A",
- "root_type": "Asset"
- }
- ],
- "name": "Subproductos A",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Subproductos B",
- "root_type": "Asset"
- }
- ],
- "name": "Subproductos B",
- "root_type": "Asset"
- }
- ],
- "name": "Subproductos, residuos y materiales recuperados",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Materias Primas B",
- "root_type": "Asset"
- }
- ],
- "name": "Materias Primas B",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Materias Primas A",
- "root_type": "Asset"
- }
- ],
- "name": "Materias Primas A",
- "root_type": "Asset"
- }
- ],
- "name": "Materias Primas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Mercader\u00edas A",
- "root_type": "Asset"
- }
- ],
- "name": "Mercader\u00edas A",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Mercader\u00edas B",
- "root_type": "Asset"
- }
- ],
- "name": "Mercader\u00edas B",
- "root_type": "Asset"
- }
- ],
- "name": "Comerciales",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Productos terminados B",
- "root_type": "Asset"
- }
- ],
- "name": "Productos terminados B",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Productos terminados A",
- "root_type": "Asset"
- }
- ],
- "name": "Productos terminados A",
- "root_type": "Asset"
- }
- ],
- "name": "Productos terminados",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Productos semiterminados A",
- "root_type": "Asset"
- }
- ],
- "name": "Productos semiterminados A",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Productos semiterminados B",
- "root_type": "Asset"
- }
- ],
- "name": "Productos semiterminados B",
- "root_type": "Asset"
- }
- ],
- "name": "Productos semiterminados",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de las materias primas",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de las materias primas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de los productos en curso",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de los productos en curso",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de otros aprovisionamientos",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de otros aprovisionamientos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de los productos terminados",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de los productos terminados",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de los productos semiterminados",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de los productos semiterminados",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de las mercader\u00edas",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de las mercader\u00edas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de los subproductos, residuos y materiales recuperados",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de los subproductos, residuos y materiales recuperados",
- "root_type": "Asset"
- }
- ],
- "name": "Deterioro de valor de las existencias",
- "root_type": "Asset"
- }
- ],
- "name": "Existencias",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Donaciones y legados de capital",
- "root_type": "Asset"
- }
- ],
- "name": "Donaciones y legados de capital",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Subvenciones oficiales de capital",
- "root_type": "Asset"
- }
- ],
- "name": "Subvenciones oficiales de capital",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Otras subvenciones, donaciones y legados",
- "root_type": "Asset"
- }
- ],
- "name": "Otras subvenciones, donaciones y legados",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios",
- "root_type": "Asset"
- }
- ],
- "name": "Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios",
- "root_type": "Asset"
- }
- ],
- "name": "Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios",
- "root_type": "Asset"
- }
- ],
- "name": "Ingresos fiscales a distribuir en varios ejercicios",
- "root_type": "Asset"
- }
- ],
- "name": "Subvenciones, donaciones y ajustes por cambio de valor",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Acciones o participaciones propias en situaciones especiales",
- "root_type": "Asset"
- }
- ],
- "name": "Acciones o participaciones propias en situaciones especiales",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Capital social",
- "root_type": "Asset"
- }
- ],
- "name": "Capital social",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Fondo social",
- "root_type": "Asset"
- }
- ],
- "name": "Fondo social",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Capital",
- "root_type": "Asset"
- }
- ],
- "name": "Capital",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Socios por desembolsos no exigidos, capital pendiente de inscripci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Socios por desembolsos no exigidos, capital pendiente de inscripci\u00f3n",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Socios por desembolsos no exigidos, capital social",
- "root_type": "Asset"
- }
- ],
- "name": "Socios por desembolsos no exigidos, capital social",
- "root_type": "Asset"
- }
- ],
- "name": "Socios por desembolsos no exigidos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripci\u00f3n",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Socios por aportaciones no dinerarias pendientes, capital social",
- "root_type": "Asset"
- }
- ],
- "name": "Socios por aportaciones no dinerarias pendientes, capital social",
- "root_type": "Asset"
- }
- ],
- "name": "Socios por aportaciones no dinerarias pendientes",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Acciones o participaciones propias para reducci\u00f3n de capital",
- "root_type": "Asset"
- }
- ],
- "name": "Acciones o participaciones propias para reducci\u00f3n de capital",
- "root_type": "Asset"
- }
- ],
- "name": "Capital",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Capital emitido pendiente de inscripci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Capital emitido pendiente de inscripci\u00f3n",
- "root_type": "Asset"
- },
- {
- "children": [
- {
"name": "Suscriptores de acciones consideradas como pasivos financieros",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Suscriptores de acciones consideradas como pasivos financieros",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Suscriptores de acciones",
- "root_type": "Asset"
- }
- ],
- "name": "Suscriptores de acciones",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Acciones o participaciones emitidas consideradas como pasivos financieros",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Acciones o participaciones emitidas consideradas como pasivos financieros",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Capital emitido pendiente de inscripci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Capital emitido pendiente de inscripci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Suscriptores de acciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Suscriptores de acciones",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Acciones o participaciones emitidas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Acciones o participaciones emitidas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Situaciones transitorias de financiaci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -3914,269 +2959,301 @@
"children": [
{
"name": "Fianzas recibidas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Fianzas recibidas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Anticipos recibidos por ventas o prestaciones de servicios",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Anticipos recibidos por ventas o prestaciones de servicios",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Dep\u00f3sitos recibidos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Dep\u00f3sitos recibidos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Pasivos por fianzas, garant\u00edas y otros conceptos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
- "name": "Remanente",
- "root_type": "Asset"
+ "name": "Donaciones y legados de capital",
+ "report_type": "Balance Sheet"
}
],
- "name": "Remanente",
- "root_type": "Asset"
+ "name": "Donaciones y legados de capital",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Resultados negativos de ejercicios anteriores",
- "root_type": "Asset"
+ "name": "Subvenciones oficiales de capital",
+ "report_type": "Balance Sheet"
}
],
- "name": "Resultados negativos de ejercicios anteriores",
- "root_type": "Asset"
+ "name": "Subvenciones oficiales de capital",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Resultado del ejercicio",
- "root_type": "Asset"
+ "name": "Otras subvenciones, donaciones y legados",
+ "report_type": "Balance Sheet"
}
],
- "name": "Resultado del ejercicio",
- "root_type": "Asset"
+ "name": "Otras subvenciones, donaciones y legados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Ingresos fiscales a distribuir en varios ejercicios",
+ "report_type": "Balance Sheet"
}
],
- "name": "Resultados pendientes de Aplicaci\u00f3n",
- "root_type": "Asset"
+ "name": "Subvenciones, donaciones y ajustes por cambio de valor",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
- "name": "Diferencias por ajuste del capital a euros",
- "root_type": "Asset"
+ "name": "Acciones o participaciones propias en situaciones especiales",
+ "report_type": "Balance Sheet"
}
],
- "name": "Diferencias por ajuste del capital a euros",
- "root_type": "Asset"
+ "name": "Acciones o participaciones propias en situaciones especiales",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Aportaciones de socios o propietarios",
- "root_type": "Asset"
+ "name": "Capital social",
+ "report_type": "Balance Sheet"
}
],
- "name": "Aportaciones de socios o propietarios",
- "root_type": "Asset"
+ "name": "Capital social",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Fondo social",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Fondo social",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Capital",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Capital",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
- "name": "Reservas por acciones propias aceptadas en garant\u00eda",
- "root_type": "Asset"
+ "name": "Socios por desembolsos no exigidos, capital social",
+ "report_type": "Balance Sheet"
}
],
- "name": "Reservas por acciones propias aceptadas en garant\u00eda",
- "root_type": "Asset"
+ "name": "Socios por desembolsos no exigidos, capital social",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Reservas para acciones o participaciones de la sociedad dominante",
- "root_type": "Asset"
+ "name": "Socios por desembolsos no exigidos, capital pendiente de inscripci\u00f3n",
+ "report_type": "Balance Sheet"
}
],
- "name": "Reservas para acciones o participaciones de la sociedad dominante",
- "root_type": "Asset"
+ "name": "Socios por desembolsos no exigidos, capital pendiente de inscripci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Socios por desembolsos no exigidos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripci\u00f3n",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Reservas estatutarias",
- "root_type": "Asset"
+ "name": "Socios por aportaciones no dinerarias pendientes, capital social",
+ "report_type": "Balance Sheet"
}
],
- "name": "Reservas estatutarias",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Reserva por capital amortizado",
- "root_type": "Asset"
- }
- ],
- "name": "Reserva por capital amortizado",
- "root_type": "Asset"
+ "name": "Socios por aportaciones no dinerarias pendientes, capital social",
+ "report_type": "Balance Sheet"
}
],
- "name": "Reservas especiales",
- "root_type": "Asset"
+ "name": "Socios por aportaciones no dinerarias pendientes",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Reservas voluntarias",
- "root_type": "Asset"
+ "name": "Acciones o participaciones propias para reducci\u00f3n de capital",
+ "report_type": "Balance Sheet"
}
],
- "name": "Reservas voluntarias",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Reserva Legal",
- "root_type": "Asset"
- }
- ],
- "name": "Reserva Legal",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Prima de Emisi\u00f3n o asunci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Prima de Emisi\u00f3n o asunci\u00f3n",
- "root_type": "Asset"
+ "name": "Acciones o participaciones propias para reducci\u00f3n de capital",
+ "report_type": "Balance Sheet"
}
],
- "name": "Reservas y otros instrumentos de patrimonio",
- "root_type": "Asset"
+ "name": "Capital",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
- "name": "Deudas con entidades de cr\u00e9dito",
- "root_type": "Asset"
- }
- ],
- "name": "Deudas con entidades de cr\u00e9dito",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Proveedores de inmovilizado",
- "root_type": "Asset"
- }
- ],
- "name": "Proveedores de inmovilizado",
- "root_type": "Asset"
- },
- {
- "children": [
- {
"name": "Deudas representadas en otros valores negociables",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deudas representadas en otros valores negociables",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Efectos a pagar",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Efectos a pagar",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Acreedores por arrendamiento financiero",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Acreedores por arrendamiento financiero",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Obligaciones y bonos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Obligaciones y bonos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Pasivos por derivados financieros",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Pasivos por derivados financieros",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Deudas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deudas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudas con entidades de cr\u00e9dito",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudas con entidades de cr\u00e9dito",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Proveedores de inmovilizado",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Proveedores de inmovilizado",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Deudas transformables en subvenciones, donaciones y legados",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deudas transformables en subvenciones, donaciones y legados",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deudas por pr\u00e9stamos recibidos, empr\u00e9stitos y otros conceptos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -4185,36 +3262,36 @@
{
"children": [
{
- "name": "Acreedores por arrendamiento financiero, otras partes vinculadas",
- "root_type": "Asset"
- }
- ],
- "name": "Acreedores por arrendamiento financiero, otras partes vinculadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
"name": "Acreedores por arrendamiento financiero, empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Acreedores por arrendamiento financiero, empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Acreedores por arrendamiento financiero, empresas de grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Acreedores por arrendamiento financiero, empresas de grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Acreedores por arrendamiento financiero, otras partes vinculadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Acreedores por arrendamiento financiero, otras partes vinculadas",
+ "report_type": "Balance Sheet"
}
],
"name": "Acreedores por arrendamiento financiero, partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -4222,71 +3299,71 @@
"children": [
{
"name": "Otras deudas, empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Otras deudas, empresas asociadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Otras deudas, empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Otras deudas, empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Otras deudas, con otras partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Otras deudas, con otras partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Otras deudas, empresas del grupo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Otras deudas, empresas del grupo",
+ "report_type": "Balance Sheet"
}
],
"name": "Otras deudas con partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
- "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas del grupo",
- "root_type": "Asset"
+ "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas asociadas",
+ "report_type": "Balance Sheet"
}
],
- "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas del grupo",
- "root_type": "Asset"
+ "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas asociadas",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Deudas con otras entidades de cr\u00e9dito vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deudas con otras entidades de cr\u00e9dito vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas asociadas",
- "root_type": "Asset"
+ "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas del grupo",
+ "report_type": "Balance Sheet"
}
],
- "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas asociadas",
- "root_type": "Asset"
+ "name": "Deudas con entidades de cr\u00e9dito vinculadas, empresas del grupo",
+ "report_type": "Balance Sheet"
}
],
"name": "Deudas con entidades de cr\u00e9dito vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -4294,39 +3371,39 @@
"children": [
{
"name": "Proveedores de inmovilizado, empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Proveedores de inmovilizado, empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Proveedores de inmovilizado, empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Proveedores de inmovilizado, empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Proveedores de inmovilizado, otras partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Proveedores de inmovilizado, otras partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Proveedores de inmovilizado, partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deudas con partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -4336,105 +3413,105 @@
"children": [
{
"name": "Desembolsos no exigidos, otras partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Desembolsos no exigidos, otras partes vinculadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Desembolsos no exigidos, empresas asociadas",
- "root_type": "Asset"
- }
- ],
- "name": "Desembolsos no exigidos, empresas asociadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Otros desembolsos no exigidos",
- "root_type": "Asset"
- }
- ],
- "name": "Otros desembolsos no exigidos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Desembolsos no exigidos, empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Desembolsos no exigidos, empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Desembolsos no exigidos, empresas asociadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Desembolsos no exigidos, empresas asociadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Otros desembolsos no exigidos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Otros desembolsos no exigidos",
+ "report_type": "Balance Sheet"
}
],
"name": "Desembolsos no exigidos por acciones o participaciones consideradas como pasivos financieros",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Acciones o participaciones consideradas como pasivos financieros",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Acciones o participaciones consideradas como pasivos financieros",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
+ "name": "Aportaciones no dinerarias pendientes, empresas del grupo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Aportaciones no dinerarias pendientes, empresas del grupo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
"name": "Aportaciones no dinerarias pendientes, empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Aportaciones no dinerarias pendientes, empresas asociadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Aportaciones no dinerarias pendientes, otras partes vinculadas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Aportaciones no dinerarias pendientes, otras partes vinculadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Aportaciones no dinerarias pendientes, empresas del grupo",
- "root_type": "Asset"
- }
- ],
- "name": "Aportaciones no dinerarias pendientes, empresas del grupo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Otras aportaciones no dinerarias pendientes",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Otras aportaciones no dinerarias pendientes",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Aportaciones no dinerarias pendientes por acciones o participaciones consideradas como pasivos financieros",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Deudas con caracter\u00edsticas especiales",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -4442,49 +3519,187 @@
"children": [
{
"name": "Provisi\u00f3n para actuaciones medioambientales",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Provisi\u00f3n para actuaciones medioambientales",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Provisi\u00f3n para impuestos",
- "root_type": "Asset"
- }
- ],
- "name": "Provisi\u00f3n para impuestos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado",
- "root_type": "Asset"
- }
- ],
- "name": "Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Provisi\u00f3n para otras responsabilidades",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Provisi\u00f3n para otras responsabilidades",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisi\u00f3n para impuestos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisi\u00f3n para impuestos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado",
+ "report_type": "Balance Sheet"
}
],
"name": "Provisiones",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Remanente",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Remanente",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Resultados negativos de ejercicios anteriores",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Resultados negativos de ejercicios anteriores",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Resultado del ejercicio",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Resultado del ejercicio",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Resultados pendientes de Aplicaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Reserva Legal",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Reserva Legal",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Diferencias por ajuste del capital a euros",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Diferencias por ajuste del capital a euros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Aportaciones de socios o propietarios",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Aportaciones de socios o propietarios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Reservas por acciones propias aceptadas en garant\u00eda",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Reservas por acciones propias aceptadas en garant\u00eda",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Reservas para acciones o participaciones de la sociedad dominante",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Reservas para acciones o participaciones de la sociedad dominante",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Reservas estatutarias",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Reservas estatutarias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Reserva por capital amortizado",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Reserva por capital amortizado",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Reservas especiales",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Reservas voluntarias",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Reservas voluntarias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Prima de Emisi\u00f3n o asunci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Prima de Emisi\u00f3n o asunci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Reservas y otros instrumentos de patrimonio",
+ "report_type": "Balance Sheet"
}
],
"name": "Financiaci\u00f3n B\u00e1sica",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
@@ -4493,138 +3708,144 @@
{
"children": [
{
- "name": "Otros servicios",
- "root_type": "Expense"
- }
- ],
- "name": "Otros servicios",
- "root_type": "Expense"
- },
- {
- "children": [
- {
"name": "Suministros",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Suministros",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Publicidad, propaganda y relaciones p\u00fablicas",
- "root_type": "Expense"
- }
- ],
- "name": "Publicidad, propaganda y relaciones p\u00fablicas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Arrendamientos y c\u00e1nones",
- "root_type": "Expense"
- }
- ],
- "name": "Arrendamientos y c\u00e1nones",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Gastos en investigaci\u00f3n y desarrollo del ejercicio",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Gastos en investigaci\u00f3n y desarrollo del ejercicio",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Servicios de profesionales independientes",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Servicios de profesionales independientes",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Reparaciones y conservaci\u00f3n",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Reparaciones y conservaci\u00f3n",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Primas de seguros",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Primas de seguros",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Transportes",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Transportes",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Publicidad, propaganda y relaciones p\u00fablicas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Publicidad, propaganda y relaciones p\u00fablicas",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Servicios bancarios y similares",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Servicios bancarios y similares",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Otros servicios",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Otros servicios",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Arrendamientos y c\u00e1nones",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Arrendamientos y c\u00e1nones",
+ "report_type": "Profit and Loss"
}
],
"name": "Servicios Exteriores",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
- "name": "Otros tributos",
- "root_type": "Expense"
+ "name": "Ajustes positivos en la imposici\u00f3n sobre beneficios",
+ "report_type": "Profit and Loss"
}
],
- "name": "Otros tributos",
- "root_type": "Expense"
+ "name": "Ajustes positivos en la imposici\u00f3n sobre beneficios",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "Devoluci\u00f3n de impuestos",
- "root_type": "Expense"
- }
- ],
- "name": "Devoluci\u00f3n de impuestos",
- "root_type": "Expense"
- },
- {
- "children": [
+ "children": [
+ {
+ "name": "Ajustes positivos en IVA de activo corriente",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ajustes positivos en IVA de activo corriente",
+ "report_type": "Profit and Loss"
+ },
{
- "name": "Ajustes negativos en la imposici\u00f3n sobre beneficios",
- "root_type": "Expense"
+ "children": [
+ {
+ "name": "Ajustes positivos en IVA de inversiones",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ajustes positivos en IVA de inversiones",
+ "report_type": "Profit and Loss"
}
],
- "name": "Ajustes negativos en la imposici\u00f3n sobre beneficios",
- "root_type": "Expense"
+ "name": "Ajustes positivos en la imposici\u00f3n indirecta",
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -4632,25 +3853,55 @@
"children": [
{
"name": "Impuesto diferido",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Impuesto diferido",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Impuesto corriente",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Impuesto corriente",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Impuesto sobre beneficios",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Otros tributos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Otros tributos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Devoluci\u00f3n de impuestos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Devoluci\u00f3n de impuestos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ajustes negativos en la imposici\u00f3n sobre beneficios",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ajustes negativos en la imposici\u00f3n sobre beneficios",
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -4658,107 +3909,107 @@
"children": [
{
"name": "Ajustes negativos en IVA de inversiones",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Ajustes negativos en IVA de inversiones",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Ajustes negativos en IVA de activo corriente",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Ajustes negativos en IVA de activo corriente",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Ajustes negativos en la imposici\u00f3n indirecta",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Ajustes positivos en la imposici\u00f3n sobre beneficios",
- "root_type": "Expense"
- }
- ],
- "name": "Ajustes positivos en la imposici\u00f3n sobre beneficios",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ajustes positivos en IVA de inversiones",
- "root_type": "Expense"
- }
- ],
- "name": "Ajustes positivos en IVA de inversiones",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Ajustes positivos en IVA de activo corriente",
- "root_type": "Expense"
- }
- ],
- "name": "Ajustes positivos en IVA de activo corriente",
- "root_type": "Expense"
- }
- ],
- "name": "Ajustes positivos en la imposici\u00f3n indirecta",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Tributos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
- "name": "Compras de otros aprovisionamientos",
- "root_type": "Expense"
- }
- ],
- "name": "Compras de otros aprovisionamientos",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Compras de mercader\u00edas",
- "root_type": "Expense"
- }
- ],
- "name": "Compras de mercader\u00edas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
"name": "Trabajos realizados por otras empresas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Trabajos realizados por otras empresas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Descuentos sobre compras por pronto pago de mercader\u00edas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Descuentos sobre compras por pronto pago de mercader\u00edas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Descuentos sobre compras por pronto pago de materias primas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Descuentos sobre compras por pronto pago de materias primas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Descuentos sobre compras por pronto pago de otros aprovisionamientos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Descuentos sobre compras por pronto pago de otros aprovisionamientos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Descuentos sobre compras por pronto pago",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Compras de otros aprovisionamientos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Compras de otros aprovisionamientos",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Compras de materias primas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Compras de materias primas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Compras de mercader\u00edas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Compras de mercader\u00edas",
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -4766,239 +4017,75 @@
"children": [
{
"name": "\"Rappels\" por compras de otros aprovisionamientos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "\"Rappels\" por compras de otros aprovisionamientos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "\"Rappels\" por compras de materias primas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "\"Rappels\" por compras de materias primas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "\"Rappels\" por compras de mercader\u00edas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "\"Rappels\" por compras de mercader\u00edas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "\u201cRappels\u201d por compras",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
- "name": "Devoluciones de compras de mercader\u00edas",
- "root_type": "Expense"
+ "name": "Devoluciones de compras de materias primas",
+ "report_type": "Profit and Loss"
}
],
- "name": "Devoluciones de compras de mercader\u00edas",
- "root_type": "Expense"
+ "name": "Devoluciones de compras de materias primas",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "Devoluciones de compras de materias primas",
- "root_type": "Expense"
+ "name": "Devoluciones de compras de mercader\u00edas",
+ "report_type": "Profit and Loss"
}
],
- "name": "Devoluciones de compras de materias primas",
- "root_type": "Expense"
+ "name": "Devoluciones de compras de mercader\u00edas",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Devoluciones de compras de otros aprovisionamientos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Devoluciones de compras de otros aprovisionamientos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Devoluciones de compras y operaciones similares",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Descuentos sobre compras por pronto pago de otros aprovisionamientos",
- "root_type": "Expense"
- }
- ],
- "name": "Descuentos sobre compras por pronto pago de otros aprovisionamientos",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Descuentos sobre compras por pronto pago de mercader\u00edas",
- "root_type": "Expense"
- }
- ],
- "name": "Descuentos sobre compras por pronto pago de mercader\u00edas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Descuentos sobre compras por pronto pago de materias primas",
- "root_type": "Expense"
- }
- ],
- "name": "Descuentos sobre compras por pronto pago de materias primas",
- "root_type": "Expense"
- }
- ],
- "name": "Descuentos sobre compras por pronto pago",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Compras",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de mercader\u00edas",
- "root_type": "Expense"
- }
- ],
- "name": "Variaci\u00f3n de existencias de mercader\u00edas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de materias primas",
- "root_type": "Expense"
- }
- ],
- "name": "Variaci\u00f3n de existencias de materias primas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias de otros aprovisionamientos",
- "root_type": "Expense"
- }
- ],
- "name": "Variaci\u00f3n de existencias de otros aprovisionamientos",
- "root_type": "Expense"
- }
- ],
- "name": "Variaci\u00f3n de existencias",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas por operaciones con obligaciones propias",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por operaciones con obligaciones propias",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas procedentes de las inversiones inmobiliarias",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas procedentes de las inversiones inmobiliarias",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas procedentes de participaciones, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas procedentes de participaciones, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas procedentes de participaciones, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas procedentes de participaciones, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas procedentes de participaciones en, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas procedentes de participaciones en, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas procedentes de participaciones en partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas procedentes del inmovilizado intangible",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas procedentes del inmovilizado intangible",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas procedentes del inmovilizado material",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas procedentes del inmovilizado material",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Gastos excepcionales",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos excepcionales",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas procedentes de activos no corrientes y gastos excepcionales",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -5006,133 +4093,133 @@
"children": [
{
"name": "Seguridad Social a cargo de la empresa",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Seguridad Social a cargo de la empresa",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Indemnizaciones",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Indemnizaciones",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Sueldos y salarios",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Sueldos y salarios",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Otros gastos sociales",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Otros gastos sociales",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Gastos de personal",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
+ "name": "Otras p\u00e9rdidas en gesti\u00f3n corriente",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Otras p\u00e9rdidas en gesti\u00f3n corriente",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas de cr\u00e9ditos comerciales incobrables",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas de cr\u00e9ditos comerciales incobrables",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
"children": [
{
"name": "Beneficio transferido (gestor)",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Beneficio transferido (gestor)",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdida soportada (part\u00edcipe o asociado no gestor)",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdida soportada (part\u00edcipe o asociado no gestor)",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Resultados de operaciones en com\u00fan",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Otras p\u00e9rdidas en gesti\u00f3n corriente",
- "root_type": "Expense"
- }
- ],
- "name": "Otras p\u00e9rdidas en gesti\u00f3n corriente",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos comerciales incobrables",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos comerciales incobrables",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Otros gastos de gesti\u00f3n",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
- "name": "Amortizaci\u00f3n de las inversiones inmobiliarias",
- "root_type": "Expense"
+ "name": "Variaci\u00f3n de existencias de mercader\u00edas",
+ "report_type": "Profit and Loss"
}
],
- "name": "Amortizaci\u00f3n de las inversiones inmobiliarias",
- "root_type": "Expense"
+ "name": "Variaci\u00f3n de existencias de mercader\u00edas",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "Amortizaci\u00f3n del inmovilizado intangible",
- "root_type": "Expense"
+ "name": "Variaci\u00f3n de existencias de materias primas",
+ "report_type": "Profit and Loss"
}
],
- "name": "Amortizaci\u00f3n del inmovilizado intangible",
- "root_type": "Expense"
+ "name": "Variaci\u00f3n de existencias de materias primas",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "Amortizaci\u00f3n del inmovilizado material",
- "root_type": "Expense"
+ "name": "Variaci\u00f3n de existencias de otros aprovisionamientos",
+ "report_type": "Profit and Loss"
}
],
- "name": "Amortizaci\u00f3n del inmovilizado material",
- "root_type": "Expense"
+ "name": "Variaci\u00f3n de existencias de otros aprovisionamientos",
+ "report_type": "Profit and Loss"
}
],
- "name": "Dotaciones para amortizaciones",
- "root_type": "Expense"
+ "name": "Variaci\u00f3n de existencias",
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -5141,752 +4228,86 @@
{
"children": [
{
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones y valores representativos de deuda a corto plazo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro del inmovilizado intangible",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro del inmovilizado intangible",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro del inmovilizado material",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro del inmovilizado material",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de productos terminados y en curso de fabricaci\u00f3n",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de productos terminados y en curso de fabricaci\u00f3n",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de mercader\u00edas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de mercader\u00edas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de materias primas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de materias primas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de otros aprovisionamientos",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de otros aprovisionamientos",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de existencias",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos por operaciones comerciales",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos por operaciones comerciales",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Dotaci\u00f3n a la provisi\u00f3n para otras operaciones comerciales",
- "root_type": "Expense"
- }
- ],
- "name": "Dotaci\u00f3n a la provisi\u00f3n para otras operaciones comerciales",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Dotaci\u00f3n a la provisi\u00f3n por contratos onerosos",
- "root_type": "Expense"
- }
- ],
- "name": "Dotaci\u00f3n a la provisi\u00f3n por contratos onerosos",
- "root_type": "Expense"
- }
- ],
- "name": "Dotaci\u00f3n a la provisi\u00f3n por operaciones comerciales",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras empresas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de participaciones y valores representativos de deuda",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de las inversiones inmobiliarias",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de las inversiones inmobiliarias",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras empresas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras empresas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por deterioro y otras dotaciones",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Intereses de deudas, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de deudas, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses de deudas, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de deudas, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses de deudas, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de deudas, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses de deudas con entidades de cr\u00e9dito",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de deudas con entidades de cr\u00e9dito",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses de deudas, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de deudas, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de deudas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
"name": "Intereses por descuento de efectos en otras entidades de cr\u00e9dito",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Intereses por descuento de efectos en otras entidades de cr\u00e9dito",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito asociadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Intereses por descuento de efectos en entidades de cr\u00e9dito vinculadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Intereses por descuento de efectos en entidades de cr\u00e9dito vinculadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito del grupo",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito asociadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito asociadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito del grupo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito del grupo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Intereses por operaciones de \"factoring\" con otras entidades de cr\u00e9dito",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Intereses por operaciones de \"factoring\" con otras entidades de cr\u00e9dito",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito vinculadas",
+ "report_type": "Profit and Loss"
}
],
"name": "Intereses por descuento de efectos y operaciones de \u201cfactoring\u201d",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Dividendos de pasivos, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "Dividendos de pasivos, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Dividendos de pasivos, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "Dividendos de pasivos, otras empresas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Dividendos de pasivos, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "Dividendos de pasivos, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Dividendos de pasivos, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "Dividendos de pasivos, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "Dividendos de acciones o participaciones consideradas como pasivos financieros",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda, otras empresas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas en participaciones y valores representativos de deuda",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos a corto plazo, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de obligaciones y bonos a corto plazo, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de obligaciones y bonos, otras empresas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de obligaciones y bonos, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de obligaciones y bonos, empresas asociadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de obligaciones y bonos, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos a corto plazo, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de obligaciones y bonos a corto plazo, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses de obligaciones y bonos a corto plazo, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de obligaciones y bonos a corto plazo, otras empresas",
- "root_type": "Expense"
- }
- ],
- "name": "Intereses de obligaciones y bonos",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Otros gastos financieros",
- "root_type": "Expense"
- }
- ],
- "name": "Otros gastos financieros",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Diferencias negativas de cambio",
- "root_type": "Expense"
- }
- ],
- "name": "Diferencias negativas de cambio",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -5894,103 +4315,897 @@
"children": [
{
"name": "P\u00e9rdidas de cr\u00e9ditos, otras empresas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas de cr\u00e9ditos, otras empresas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas de cr\u00e9ditos, otras partes vinculadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas de cr\u00e9ditos, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos, empresas asociadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos, empresas asociadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas de cr\u00e9ditos, empresas del grupo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas de cr\u00e9ditos, empresas del grupo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras partes vinculadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas del grupo",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas asociadas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras empresas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras empresas",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas de cr\u00e9ditos, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas de cr\u00e9ditos, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
}
],
"name": "P\u00e9rdidas de cr\u00e9ditos no comerciales",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas en valores representativos de deuda, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas en valores representativos de deuda, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas en valores representativos de deuda, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas en valores representativos de deuda, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas en valores representativos de deuda, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas en valores representativos de deuda, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas en valores representativos de deuda, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas en valores representativos de deuda, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas en participaciones y valores representativos de deuda",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Intereses de obligaciones y bonos a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses de obligaciones y bonos a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de obligaciones y bonos, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses de obligaciones y bonos, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de obligaciones y bonos, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses de obligaciones y bonos, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de obligaciones y bonos, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses de obligaciones y bonos, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de obligaciones y bonos a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses de obligaciones y bonos a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de obligaciones y bonos, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses de obligaciones y bonos, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de obligaciones y bonos a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses de obligaciones y bonos a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses de obligaciones y bonos",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"name": "Gastos financieros por actualizaci\u00f3n de provisiones",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Gastos financieros por actualizaci\u00f3n de provisiones",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Intereses de deudas, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses de deudas, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de deudas, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses de deudas, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de deudas con entidades de cr\u00e9dito",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses de deudas con entidades de cr\u00e9dito",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de deudas, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses de deudas, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses de deudas, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses de deudas, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Intereses de deudas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Otros gastos financieros",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Otros gastos financieros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Diferencias negativas de cambio",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Diferencias negativas de cambio",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Dividendos de pasivos, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dividendos de pasivos, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Dividendos de pasivos, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dividendos de pasivos, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Dividendos de pasivos, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dividendos de pasivos, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Dividendos de pasivos, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dividendos de pasivos, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dividendos de acciones o participaciones consideradas como pasivos financieros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por valoraci\u00f3n de activos y pasivos financieros por su valor razonable",
+ "report_type": "Profit and Loss"
}
],
"name": "Gastos financieros",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por operaciones con obligaciones propias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por operaciones con obligaciones propias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas procedentes de las inversiones inmobiliarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas procedentes de las inversiones inmobiliarias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas procedentes de participaciones, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas procedentes de participaciones, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas procedentes de participaciones, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas procedentes de participaciones, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas procedentes de participaciones en, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas procedentes de participaciones en, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas procedentes de participaciones en partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas procedentes del inmovilizado intangible",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas procedentes del inmovilizado intangible",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas procedentes del inmovilizado material",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas procedentes del inmovilizado material",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos excepcionales",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Gastos excepcionales",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas procedentes de activos no corrientes y gastos excepcionales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n de las inversiones inmobiliarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Amortizaci\u00f3n de las inversiones inmobiliarias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n del inmovilizado material",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Amortizaci\u00f3n del inmovilizado material",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizaci\u00f3n del inmovilizado intangible",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Amortizaci\u00f3n del inmovilizado intangible",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dotaciones para amortizaciones",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de participaciones y valores representativos de deuda a corto plazo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro del inmovilizado intangible",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro del inmovilizado intangible",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro del inmovilizado material",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro del inmovilizado material",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de las inversiones inmobiliarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de las inversiones inmobiliarias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos por operaciones comerciales",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos por operaciones comerciales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de participaciones y valores representativos de deuda",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas del grupo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Dotaci\u00f3n a la provisi\u00f3n para otras operaciones comerciales",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dotaci\u00f3n a la provisi\u00f3n para otras operaciones comerciales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Dotaci\u00f3n a la provisi\u00f3n por contratos onerosos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dotaci\u00f3n a la provisi\u00f3n por contratos onerosos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dotaci\u00f3n a la provisi\u00f3n por operaciones comerciales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas del grupo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de productos terminados y en curso de fabricaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de productos terminados y en curso de fabricaci\u00f3n",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de mercader\u00edas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de mercader\u00edas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de materias primas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de materias primas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdidas por deterioro de otros aprovisionamientos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de otros aprovisionamientos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro de existencias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9rdidas por deterioro y otras dotaciones",
+ "report_type": "Profit and Loss"
}
],
"name": "Compras y Gastos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
@@ -6007,6 +5222,30 @@
{
"children": [
{
+ "name": "Caja, moneda extranjera"
+ }
+ ],
+ "name": "Caja, moneda extranjera"
+ },
+ {
+ "children": [
+ {
+ "name": "Bancos e instituciones de cr\u00e9dito c/c vista, moneda extranjera"
+ }
+ ],
+ "name": "Bancos e instituciones de cr\u00e9dito c/c vista, moneda extranjera"
+ },
+ {
+ "children": [
+ {
+ "name": "Bancos e instituciones de cr\u00e9dito c/c vista, euros"
+ }
+ ],
+ "name": "Bancos e instituciones de cr\u00e9dito c/c vista, euros"
+ },
+ {
+ "children": [
+ {
"name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, moneda extranjera"
}
],
@@ -6023,34 +5262,10 @@
{
"children": [
{
- "name": "Bancos e instituciones de cr\u00e9dito c/c vista, euros"
- }
- ],
- "name": "Bancos e instituciones de cr\u00e9dito c/c vista, euros"
- },
- {
- "children": [
- {
"name": "Inversiones a corto plazo de gran liquidez"
}
],
"name": "Inversiones a corto plazo de gran liquidez"
- },
- {
- "children": [
- {
- "name": "Bancos e instituciones de cr\u00e9dito c/c vista, moneda extranjera"
- }
- ],
- "name": "Bancos e instituciones de cr\u00e9dito c/c vista, moneda extranjera"
- },
- {
- "children": [
- {
- "name": "Caja, moneda extranjera"
- }
- ],
- "name": "Caja, moneda extranjera"
}
],
"name": "Tesorer\u00eda"
@@ -6060,14 +5275,6 @@
{
"children": [
{
- "name": "Intereses cobrados por anticipado"
- }
- ],
- "name": "Intereses cobrados por anticipado"
- },
- {
- "children": [
- {
"name": "Fianzas recibidas a corto plazo"
}
],
@@ -6076,10 +5283,10 @@
{
"children": [
{
- "name": "Fianzas constituidas a corto plazo"
+ "name": "Intereses cobrados por anticipado"
}
],
- "name": "Fianzas constituidas a corto plazo"
+ "name": "Intereses cobrados por anticipado"
},
{
"children": [
@@ -6104,6 +5311,14 @@
}
],
"name": "Intereses pagados por anticipado"
+ },
+ {
+ "children": [
+ {
+ "name": "Fianzas constituidas a corto plazo"
+ }
+ ],
+ "name": "Fianzas constituidas a corto plazo"
}
],
"name": "Fianzas y dep\u00f3sitos recibidos y constituidos a corto plazo y ajustes por periodificaci\u00f3n"
@@ -6113,6 +5328,14 @@
{
"children": [
{
+ "name": "Dividendo activo a cuenta"
+ }
+ ],
+ "name": "Dividendo activo a cuenta"
+ },
+ {
+ "children": [
+ {
"children": [
{
"name": "Desembolsos exigidos sobre participaciones, empresas del grupo"
@@ -6150,6 +5373,14 @@
{
"children": [
{
+ "name": "Partidas pendientes de aplicaci\u00f3n"
+ }
+ ],
+ "name": "Partidas pendientes de aplicaci\u00f3n"
+ },
+ {
+ "children": [
+ {
"name": "Cuenta corriente con uniones temporales de empresas y comunidades de bienes"
}
],
@@ -6158,6 +5389,35 @@
{
"children": [
{
+ "children": [
+ {
+ "name": "Cuenta corriente con empresas asociadas"
+ }
+ ],
+ "name": "Cuenta corriente con empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Cuenta corriente con otras partes vinculadas"
+ }
+ ],
+ "name": "Cuenta corriente con otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Cuenta corriente con empresas del grupo"
+ }
+ ],
+ "name": "Cuenta corriente con empresas del grupo"
+ }
+ ],
+ "name": "Cuenta corriente con otras personas y entidades vinculadas"
+ },
+ {
+ "children": [
+ {
"name": "Cuenta corriente con socios y administradores"
}
],
@@ -6212,51 +5472,6 @@
}
],
"name": "Socios por desembolsos exigidos"
- },
- {
- "children": [
- {
- "name": "Dividendo activo a cuenta"
- }
- ],
- "name": "Dividendo activo a cuenta"
- },
- {
- "children": [
- {
- "name": "Partidas pendientes de aplicaci\u00f3n"
- }
- ],
- "name": "Partidas pendientes de aplicaci\u00f3n"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuenta corriente con empresas asociadas"
- }
- ],
- "name": "Cuenta corriente con empresas asociadas"
- },
- {
- "children": [
- {
- "name": "Cuenta corriente con otras partes vinculadas"
- }
- ],
- "name": "Cuenta corriente con otras partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Cuenta corriente con empresas del grupo"
- }
- ],
- "name": "Cuenta corriente con empresas del grupo"
- }
- ],
- "name": "Cuenta corriente con otras personas y entidades vinculadas"
}
],
"name": "Otras cuentas no bancarias"
@@ -6266,38 +5481,6 @@
{
"children": [
{
- "name": "Inversiones financieras a corto plazo en instrumentos de patrimonio"
- }
- ],
- "name": "Inversiones financieras a corto plazo en instrumentos de patrimonio"
- },
- {
- "children": [
- {
- "name": "Intereses a corto plazo de cr\u00e9ditos"
- }
- ],
- "name": "Intereses a corto plazo de cr\u00e9ditos"
- },
- {
- "children": [
- {
- "name": "Imposiciones a corto plazo"
- }
- ],
- "name": "Imposiciones a corto plazo"
- },
- {
- "children": [
- {
- "name": "Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo"
- }
- ],
- "name": "Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo"
- },
- {
- "children": [
- {
"name": "Valores representativos de deuda a corto plazo"
}
],
@@ -6338,6 +5521,38 @@
{
"children": [
{
+ "name": "Intereses a corto plazo de cr\u00e9ditos"
+ }
+ ],
+ "name": "Intereses a corto plazo de cr\u00e9ditos"
+ },
+ {
+ "children": [
+ {
+ "name": "Imposiciones a corto plazo"
+ }
+ ],
+ "name": "Imposiciones a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo"
+ }
+ ],
+ "name": "Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Inversiones financieras a corto plazo en instrumentos de patrimonio"
+ }
+ ],
+ "name": "Inversiones financieras a corto plazo en instrumentos de patrimonio"
+ },
+ {
+ "children": [
+ {
"name": "Intereses a corto plazo de valores representativos de deudas"
}
],
@@ -6353,14 +5568,35 @@
{
"children": [
{
- "name": "Dividendo a cobrar de inversiones financieras en otras partes vinculadas"
+ "name": "Intereses a corto plazo de cr\u00e9ditos a empresas del grupo"
}
],
- "name": "Dividendo a cobrar de inversiones financieras en otras partes vinculadas"
+ "name": "Intereses a corto plazo de cr\u00e9ditos a empresas del grupo"
},
{
"children": [
{
+ "name": "Intereses a corto plazo de cr\u00e9ditos a empresas asociadas"
+ }
+ ],
+ "name": "Intereses a corto plazo de cr\u00e9ditos a empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de cr\u00e9ditos a otras partes vinculadas"
+ }
+ ],
+ "name": "Intereses a corto plazo de cr\u00e9ditos a otras partes vinculadas"
+ }
+ ],
+ "name": "Intereses a corto plazo de cr\u00e9ditos a partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
"name": "Dividendo a cobrar de inversiones financieras en empresas del grupo"
}
],
@@ -6369,6 +5605,14 @@
{
"children": [
{
+ "name": "Dividendo a cobrar de inversiones financieras en otras partes vinculadas"
+ }
+ ],
+ "name": "Dividendo a cobrar de inversiones financieras en otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
"name": "Dividendo a cobrar de inversiones financieras en empresas asociadas"
}
],
@@ -6382,35 +5626,14 @@
{
"children": [
{
- "name": "Intereses a corto plazo de cr\u00e9ditos a otras partes vinculadas"
+ "name": "Valores representativos de deuda a corto plazo de otras partes vinculadas"
}
],
- "name": "Intereses a corto plazo de cr\u00e9ditos a otras partes vinculadas"
+ "name": "Valores representativos de deuda a corto plazo de otras partes vinculadas"
},
{
"children": [
{
- "name": "Intereses a corto plazo de cr\u00e9ditos a empresas del grupo"
- }
- ],
- "name": "Intereses a corto plazo de cr\u00e9ditos a empresas del grupo"
- },
- {
- "children": [
- {
- "name": "Intereses a corto plazo de cr\u00e9ditos a empresas asociadas"
- }
- ],
- "name": "Intereses a corto plazo de cr\u00e9ditos a empresas asociadas"
- }
- ],
- "name": "Intereses a corto plazo de cr\u00e9ditos a partes vinculadas"
- },
- {
- "children": [
- {
- "children": [
- {
"name": "Valores representativos de deuda a corto plazo de empresas asociadas"
}
],
@@ -6419,14 +5642,6 @@
{
"children": [
{
- "name": "Valores representativos de deuda a corto plazo de otras partes vinculadas"
- }
- ],
- "name": "Valores representativos de deuda a corto plazo de otras partes vinculadas"
- },
- {
- "children": [
- {
"name": "Valores representativos de deuda a corto plazo de empresas del grupo"
}
],
@@ -6469,6 +5684,14 @@
{
"children": [
{
+ "name": "Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas"
+ }
+ ],
+ "name": "Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
"name": "Intereses a corto plazo de valores representativos de deuda de empresas del grupo"
}
],
@@ -6481,14 +5704,6 @@
}
],
"name": "Intereses a corto plazo de valores representativos de deuda de empresas asociadas"
- },
- {
- "children": [
- {
- "name": "Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas"
- }
- ],
- "name": "Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas"
}
],
"name": "Intereses a corto plazo de valores representativos de deuda de partes vinculadas"
@@ -6559,22 +5774,6 @@
{
"children": [
{
- "name": "Deudas a corto plazo"
- }
- ],
- "name": "Deudas a corto plazo"
- },
- {
- "children": [
- {
- "name": "Dividendo activo a pagar"
- }
- ],
- "name": "Dividendo activo a pagar"
- },
- {
- "children": [
- {
"name": "Intereses a corto plazo de deudas con entidades de cr\u00e9dito"
}
],
@@ -6583,22 +5782,6 @@
{
"children": [
{
- "name": "Acreedores por arrendamiento financiero a corto plazo"
- }
- ],
- "name": "Acreedores por arrendamiento financiero a corto plazo"
- },
- {
- "children": [
- {
- "name": "Deudas a corto plazo transformables en subvenciones, donaciones y legados"
- }
- ],
- "name": "Deudas a corto plazo transformables en subvenciones, donaciones y legados"
- },
- {
- "children": [
- {
"name": "Proveedores de inmovilizado a corto plazo"
}
],
@@ -6607,21 +5790,37 @@
{
"children": [
{
- "children": [
- {
- "name": "Deudas por operaciones de \u201cfactoring\u201d"
- }
- ],
- "name": "Deudas por operaciones de \u201cfactoring\u201d"
- },
+ "name": "Dividendo activo a pagar"
+ }
+ ],
+ "name": "Dividendo activo a pagar"
+ },
+ {
+ "children": [
{
- "children": [
- {
- "name": "Pr\u00e9stamos a corto plazo de entidades de cr\u00e9dito"
- }
- ],
- "name": "Pr\u00e9stamos a corto plazo de entidades de cr\u00e9dito"
- },
+ "name": "Acreedores por arrendamiento financiero a corto plazo"
+ }
+ ],
+ "name": "Acreedores por arrendamiento financiero a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Efectos a pagar a corto plazo"
+ }
+ ],
+ "name": "Efectos a pagar a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudas a corto plazo transformables en subvenciones, donaciones y legados"
+ }
+ ],
+ "name": "Deudas a corto plazo transformables en subvenciones, donaciones y legados"
+ },
+ {
+ "children": [
{
"children": [
{
@@ -6633,10 +5832,26 @@
{
"children": [
{
+ "name": "Deudas por operaciones de \u201cfactoring\u201d"
+ }
+ ],
+ "name": "Deudas por operaciones de \u201cfactoring\u201d"
+ },
+ {
+ "children": [
+ {
"name": "Deudas a corto plazo por cr\u00e9dito dispuesto"
}
],
"name": "Deudas a corto plazo por cr\u00e9dito dispuesto"
+ },
+ {
+ "children": [
+ {
+ "name": "Pr\u00e9stamos a corto plazo de entidades de cr\u00e9dito"
+ }
+ ],
+ "name": "Pr\u00e9stamos a corto plazo de entidades de cr\u00e9dito"
}
],
"name": "Deudas a corto plazo con entidades de cr\u00e9dito"
@@ -6654,14 +5869,6 @@
{
"children": [
{
- "name": "Provisi\u00f3n a corto plazo para actuaciones medioambientales"
- }
- ],
- "name": "Provisi\u00f3n a corto plazo para actuaciones medioambientales"
- },
- {
- "children": [
- {
"name": "Provisi\u00f3n a corto plazo por retribuciones al personal"
}
],
@@ -6690,6 +5897,14 @@
}
],
"name": "Provisi\u00f3n a corto plazo por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisi\u00f3n a corto plazo para actuaciones medioambientales"
+ }
+ ],
+ "name": "Provisi\u00f3n a corto plazo para actuaciones medioambientales"
}
],
"name": "Provisiones a corto plazo"
@@ -6697,10 +5912,10 @@
{
"children": [
{
- "name": "Efectos a pagar a corto plazo"
+ "name": "Deudas a corto plazo"
}
],
- "name": "Efectos a pagar a corto plazo"
+ "name": "Deudas a corto plazo"
}
],
"name": "Deudas a corto plazo por pr\u00e9stamos recibidos y otros conceptos"
@@ -6710,60 +5925,176 @@
{
"children": [
{
- "children": [
- {
- "name": "Deudas a corto plazo con otras entidades de cr\u00e9dito vinculadas"
- }
- ],
- "name": "Deudas a corto plazo con otras entidades de cr\u00e9dito vinculadas"
- },
- {
- "children": [
- {
- "name": "Deudas a corto plazo con entidades de cr\u00e9dito, empresas asociadas"
- }
- ],
- "name": "Deudas a corto plazo con entidades de cr\u00e9dito, empresas asociadas"
- },
- {
- "children": [
- {
- "name": "Deudas a corto plazo con entidades de cr\u00e9dito, empresas del grupo"
- }
- ],
- "name": "Deudas a corto plazo con entidades de cr\u00e9dito, empresas del grupo"
+ "name": "Deterioro de valor de cr\u00e9ditos a corto plazo"
}
],
- "name": "Deudas a corto plazo con entidades de cr\u00e9dito vinculadas"
+ "name": "Deterioro de valor de cr\u00e9ditos a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo"
+ }
+ ],
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de participaciones a corto plazo"
+ }
+ ],
+ "name": "Deterioro de valor de participaciones a corto plazo"
},
{
"children": [
{
"children": [
{
- "name": "Otras deudas a corto plazo con otras partes vinculadas"
+ "name": "Deterioro de valor de participaciones a corto plazo en empresas del grupo"
}
],
- "name": "Otras deudas a corto plazo con otras partes vinculadas"
+ "name": "Deterioro de valor de participaciones a corto plazo en empresas del grupo"
},
{
"children": [
{
- "name": "Otras deudas a corto plazo con empresas del grupo"
+ "name": "Deterioro de valor de participaciones a corto plazo en otras partes vinculadas"
}
],
- "name": "Otras deudas a corto plazo con empresas del grupo"
+ "name": "Deterioro de valor de participaciones a corto plazo en otras partes vinculadas"
},
{
"children": [
{
- "name": "Otras deudas a corto plazo con empresas asociadas"
+ "name": "Deterioro de valor de participaciones a corto plazo en empresas asociadas"
}
],
- "name": "Otras deudas a corto plazo con empresas asociadas"
+ "name": "Deterioro de valor de participaciones a corto plazo en empresas asociadas"
}
],
- "name": "Otras deudas a corto plazo con partes vinculadas"
+ "name": "Deterioro de valor de participaciones a corto plazo en partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas del grupo"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas del grupo"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a otras partes vinculadas"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas asociadas"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas asociadas"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo"
+ }
+ ],
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas"
+ }
+ ],
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas"
+ }
+ ],
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas"
+ }
+ ],
+ "name": "Deterioro de valor de valores representativos de deuda a corto plazo de partes vinculadas"
+ }
+ ],
+ "name": "Deterioro del valor de inversiones financieras a corto plazo y de activos no corrientes mantenidos para la venta"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Proveedores de inmovilizado a corto plazo, empresas del grupo"
+ }
+ ],
+ "name": "Proveedores de inmovilizado a corto plazo, empresas del grupo"
+ },
+ {
+ "children": [
+ {
+ "name": "Proveedores de inmovilizado a corto plazo, otras partes vinculadas"
+ }
+ ],
+ "name": "Proveedores de inmovilizado a corto plazo, otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Proveedores de inmovilizado a corto plazo, empresas asociadas"
+ }
+ ],
+ "name": "Proveedores de inmovilizado a corto plazo, empresas asociadas"
+ }
+ ],
+ "name": "Proveedores de inmovilizado a corto plazo, partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de deudas con empresas asociadas"
+ }
+ ],
+ "name": "Intereses a corto plazo de deudas con empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de deudas con empresas del grupo"
+ }
+ ],
+ "name": "Intereses a corto plazo de deudas con empresas del grupo"
+ },
+ {
+ "children": [
+ {
+ "name": "Intereses a corto plazo de deudas con otras partes vinculadas"
+ }
+ ],
+ "name": "Intereses a corto plazo de deudas con otras partes vinculadas"
+ }
+ ],
+ "name": "Intereses a corto plazo de deudas con partes vinculadas"
},
{
"children": [
@@ -6799,58 +6130,58 @@
{
"children": [
{
- "name": "Proveedores de inmovilizado a corto plazo, empresas asociadas"
+ "name": "Otras deudas a corto plazo con empresas del grupo"
}
],
- "name": "Proveedores de inmovilizado a corto plazo, empresas asociadas"
+ "name": "Otras deudas a corto plazo con empresas del grupo"
},
{
"children": [
{
- "name": "Proveedores de inmovilizado a corto plazo, empresas del grupo"
+ "name": "Otras deudas a corto plazo con otras partes vinculadas"
}
],
- "name": "Proveedores de inmovilizado a corto plazo, empresas del grupo"
+ "name": "Otras deudas a corto plazo con otras partes vinculadas"
},
{
"children": [
{
- "name": "Proveedores de inmovilizado a corto plazo, otras partes vinculadas"
+ "name": "Otras deudas a corto plazo con empresas asociadas"
}
],
- "name": "Proveedores de inmovilizado a corto plazo, otras partes vinculadas"
+ "name": "Otras deudas a corto plazo con empresas asociadas"
}
],
- "name": "Proveedores de inmovilizado a corto plazo, partes vinculadas"
+ "name": "Otras deudas a corto plazo con partes vinculadas"
},
{
"children": [
{
"children": [
{
- "name": "Intereses a corto plazo de deudas con otras partes vinculadas"
+ "name": "Deudas a corto plazo con entidades de cr\u00e9dito, empresas asociadas"
}
],
- "name": "Intereses a corto plazo de deudas con otras partes vinculadas"
+ "name": "Deudas a corto plazo con entidades de cr\u00e9dito, empresas asociadas"
},
{
"children": [
{
- "name": "Intereses a corto plazo de deudas con empresas asociadas"
+ "name": "Deudas a corto plazo con entidades de cr\u00e9dito, empresas del grupo"
}
],
- "name": "Intereses a corto plazo de deudas con empresas asociadas"
+ "name": "Deudas a corto plazo con entidades de cr\u00e9dito, empresas del grupo"
},
{
"children": [
{
- "name": "Intereses a corto plazo de deudas con empresas del grupo"
+ "name": "Deudas a corto plazo con otras entidades de cr\u00e9dito vinculadas"
}
],
- "name": "Intereses a corto plazo de deudas con empresas del grupo"
+ "name": "Deudas a corto plazo con otras entidades de cr\u00e9dito vinculadas"
}
],
- "name": "Intereses a corto plazo de deudas con partes vinculadas"
+ "name": "Deudas a corto plazo con entidades de cr\u00e9dito vinculadas"
}
],
"name": "Deudas a corto plazo con partes vinculadas"
@@ -6860,21 +6191,13 @@
{
"children": [
{
- "name": "Deudas representadas en otros valores negociables a corto plazo"
- }
- ],
- "name": "Deudas representadas en otros valores negociables a corto plazo"
- },
- {
- "children": [
- {
- "name": "Obligaciones y bonos a corto plazo"
- }
- ],
- "name": "Obligaciones y bonos a corto plazo"
- },
- {
- "children": [
+ "children": [
+ {
+ "name": "Otros valores negociables amortizados"
+ }
+ ],
+ "name": "Otros valores negociables amortizados"
+ },
{
"children": [
{
@@ -6882,14 +6205,6 @@
}
],
"name": "Obligaciones y bonos amortizados"
- },
- {
- "children": [
- {
- "name": "Otros valores negociables amortizados"
- }
- ],
- "name": "Otros valores negociables amortizados"
}
],
"name": "Valores negociables amortizados"
@@ -6897,6 +6212,14 @@
{
"children": [
{
+ "name": "Deudas representadas en otros valores negociables a corto plazo"
+ }
+ ],
+ "name": "Deudas representadas en otros valores negociables a corto plazo"
+ },
+ {
+ "children": [
+ {
"name": "Intereses a corto plazo de empr\u00e9stitos y otras emisiones an\u00e1logas"
}
],
@@ -6913,6 +6236,14 @@
{
"children": [
{
+ "name": "Obligaciones y bonos a corto plazo"
+ }
+ ],
+ "name": "Obligaciones y bonos a corto plazo"
+ },
+ {
+ "children": [
+ {
"name": "Acciones o participaciones a corto plazo consideradas como pasivos financieros"
}
],
@@ -6920,129 +6251,918 @@
}
],
"name": "Empr\u00e9stitos, deudas con caracter\u00edsticas especiales y otras emisiones an\u00e1logas a corto plazo"
+ }
+ ],
+ "name": "Cuentas financieras"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Remuneraciones pendientes de pago",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Remuneraciones pendientes de pago",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Anticipos de remuneraciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Anticipos de remuneraciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Personal"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones a cuenta arrendamientos, cap. mobiliario 19%"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones a cuenta arrendamientos, cap. mobiliario 18%"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones a cuenta act. profesionales 15%"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones a cuenta arrendamientos, cap. mobiliario 20%"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones a cuenta arrendamientos, cap. mobiliario 21%"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones a cuenta act. profesionales 9%"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones a cuenta act. agr\u00edcolas, ganaderas, forestales 2%"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones a cuenta empresarios m\u00f3dulos 1%"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones a cuenta act. profesionales 7%"
+ }
+ ],
+ "name": "Hacienda P\u00fablica, retenciones y pagos a cuenta"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica, acreedora por impuesto sobre sociedades"
+ }
+ ],
+ "name": "Hacienda P\u00fablica, acreedora por impuesto sobre sociedades"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica, acreedora por IVA"
+ }
+ ],
+ "name": "Hacienda P\u00fablica, acreedora por IVA"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones arrendamientos, cap. mobiliario 21%"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones arrendamientos, cap. mobiliario 20%"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones arrendamientos, cap. mobiliario 18%"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones arrendamientos, cap. mobiliario 19%"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones act. profesionales 15%"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica, acreedora por retenciones practicadas"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones empresarios m\u00f3dulos 1%"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones act. agr\u00edcolas, ganaderas, forestales 2%"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones act. profesionales 7%"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica. Retenciones act. profesionales 9%"
+ }
+ ],
+ "name": "Hacienda P\u00fablica, acreedora por retenciones practicadas"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica, acreedora por subvenciones a reintegrar"
+ }
+ ],
+ "name": "Hacienda P\u00fablica, acreedora por subvenciones a reintegrar"
+ }
+ ],
+ "name": "Hacienda P\u00fablica, acreedora por conceptos fiscales"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica, deudora por devoluci\u00f3n de impuestos"
+ }
+ ],
+ "name": "Hacienda P\u00fablica, deudora por devoluci\u00f3n de impuestos"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica, deudora por subvenciones concedidas"
+ }
+ ],
+ "name": "Hacienda P\u00fablica, deudora por subvenciones concedidas"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica, deudora por IVA"
+ }
+ ],
+ "name": "Hacienda P\u00fablica, deudora por IVA"
+ }
+ ],
+ "name": "Hacienda P\u00fablica, deudora por diversos conceptos"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Organismos de la Seguridad Social, deudores"
+ }
+ ],
+ "name": "Organismos de la Seguridad Social, deudores"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Cr\u00e9dito por p\u00e9rdidas a compensar del ejercicio"
+ }
+ ],
+ "name": "Cr\u00e9dito por p\u00e9rdidas a compensar del ejercicio"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Activos por diferencias temporarias deducibles"
+ }
+ ],
+ "name": "Activos por diferencias temporarias deducibles"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Derechos por deducciones y bonificaciones pendientes de aplicar"
+ }
+ ],
+ "name": "Derechos por deducciones y bonificaciones pendientes de aplicar"
+ }
+ ],
+ "name": "Activos por impuesto diferido"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Organismos de la Seguridad Social, acreedores"
+ }
+ ],
+ "name": "Organismos de la Seguridad Social, acreedores"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica, IVA repercutido"
+ }
+ ],
+ "name": "Hacienda P\u00fablica, IVA repercutido"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Pasivos por diferencias temporarias imponibles"
+ }
+ ],
+ "name": "Pasivos por diferencias temporarias imponibles"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hacienda P\u00fablica, IVA soportado"
+ }
+ ],
+ "name": "Administraciones p\u00fablicas"
},
{
"children": [
{
"children": [
{
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo"
+ "name": "Proveedores, empresas asociadas",
+ "report_type": "Balance Sheet"
}
],
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo"
+ "name": "Proveedores, empresas asociadas",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Deterioro de valor de participaciones a corto plazo"
+ "name": "Proveedores, otras partes vinculadas",
+ "report_type": "Balance Sheet"
}
],
- "name": "Deterioro de valor de participaciones a corto plazo"
+ "name": "Proveedores, otras partes vinculadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Anticipos a proveedores",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Anticipos a proveedores",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Envases y embalajes a devolver a proveedores",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Envases y embalajes a devolver a proveedores",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Proveedores, efectos comerciales a pagar",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Proveedores, efectos comerciales a pagar",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo"
+ "name": "Proveedores, facturas pendientes de recibir o de formalizar",
+ "report_type": "Balance Sheet"
}
],
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo"
+ "name": "Proveedores, facturas pendientes de recibir o de formalizar",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas"
+ "name": "Proveedores (moneda extranjera)",
+ "report_type": "Balance Sheet"
}
],
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas"
+ "name": "Proveedores (moneda extranjera)",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas"
+ "name": "Proveedores (euros)",
+ "report_type": "Balance Sheet"
}
],
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas"
+ "name": "Proveedores (euros)",
+ "report_type": "Balance Sheet"
}
],
- "name": "Deterioro de valor de valores representativos de deuda a corto plazo de partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo"
- }
- ],
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo"
+ "name": "Proveedores",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a otras partes vinculadas"
+ "name": "Envases y embalajes a devolver a proveedores, empresas del grupo",
+ "report_type": "Balance Sheet"
}
],
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a otras partes vinculadas"
+ "name": "Envases y embalajes a devolver a proveedores, empresas del grupo",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas asociadas"
+ "name": "Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar",
+ "report_type": "Balance Sheet"
}
],
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas asociadas"
+ "name": "Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas del grupo"
+ "name": "Proveedores, empresas del grupo (moneda extranjera)",
+ "report_type": "Balance Sheet"
}
],
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas del grupo"
+ "name": "Proveedores, empresas del grupo (moneda extranjera)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Efectos comerciales a pagar, empresas del grupo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Efectos comerciales a pagar, empresas del grupo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Proveedores, empresas del grupo (euros)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Proveedores, empresas del grupo (euros)",
+ "report_type": "Balance Sheet"
}
],
- "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a partes vinculadas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Deterioro de valor de participaciones a corto plazo en empresas del grupo"
- }
- ],
- "name": "Deterioro de valor de participaciones a corto plazo en empresas del grupo"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de participaciones a corto plazo en otras partes vinculadas"
- }
- ],
- "name": "Deterioro de valor de participaciones a corto plazo en otras partes vinculadas"
- },
- {
- "children": [
- {
- "name": "Deterioro de valor de participaciones a corto plazo en empresas asociadas"
- }
- ],
- "name": "Deterioro de valor de participaciones a corto plazo en empresas asociadas"
- }
- ],
- "name": "Deterioro de valor de participaciones a corto plazo en partes vinculadas"
+ "name": "Proveedores, empresas del grupo",
+ "report_type": "Balance Sheet"
}
],
- "name": "Deterioro del valor de inversiones financieras a corto plazo y de activos no corrientes mantenidos para la venta"
+ "name": "Proveedores",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Acreedores por prestaciones de servicios (moneda extranjera)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Acreedores por prestaciones de servicios (moneda extranjera)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Acreedores por prestaciones de servicios (euros)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Acreedores por prestaciones de servicios (euros)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Acreedores por prestaciones de servicios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Acreedores, efectos comerciales a pagar",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Acreedores, efectos comerciales a pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Acreedores por operaciones en com\u00fan",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Acreedores por operaciones en com\u00fan",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Acreedores varios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Clientes, empresas asociadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes, empresas asociadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes de dudoso cobro",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes de dudoso cobro",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Envases y embalajes a devolver por clientes",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Envases y embalajes a devolver por clientes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Clientes (moneda extranjera)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes (moneda extranjera)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes, facturas pendientes de recibir o de formalizar",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes, facturas pendientes de recibir o de formalizar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes (euros)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes (euros)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Efectos comerciales impagados",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Efectos comerciales impagados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Efectos comerciales en gesti\u00f3n de cobro",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Efectos comerciales en gesti\u00f3n de cobro",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Efectos comerciales en cartera",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Efectos comerciales en cartera",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Efectos comerciales descontados",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Efectos comerciales descontados",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes, efectos comerciales a cobrar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes, operaciones de factoring",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes, operaciones de factoring",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Clientes empresas del grupo (euros)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes empresas del grupo (euros)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes empresas del grupo, facturas pendientes de formalizar",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes empresas del grupo, facturas pendientes de formalizar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Efectos comerciales a cobrar, empresas del grupo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Efectos comerciales a cobrar, empresas del grupo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes empresas del grupo, operaciones de factoring",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes empresas del grupo, operaciones de factoring",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes empresas del grupo (moneda extranjera)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes empresas del grupo (moneda extranjera)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes empresas del grupo de dudoso cobro",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes empresas del grupo de dudoso cobro",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Envases y embalajes a devolver a clientes, empresas del grupo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Envases y embalajes a devolver a clientes, empresas del grupo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes, empresas del grupo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Anticipos de clientes",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Anticipos de clientes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes, otras partes vinculadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes, otras partes vinculadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clientes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ingresos anticipados",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Ingresos anticipados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos anticipados",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Gastos anticipados",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Ajustes por periodificaci\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Provisi\u00f3n para otras operaciones comerciales"
+ }
+ ],
+ "name": "Provisi\u00f3n para otras operaciones comerciales"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisi\u00f3n por contratos onerosos"
+ }
+ ],
+ "name": "Provisi\u00f3n por contratos onerosos"
+ }
+ ],
+ "name": "Provisiones por operaciones comerciales"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas asociadas"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas asociadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con otras partes vinculadas"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con otras partes vinculadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas del grupo"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas del grupo"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con partes vinculadas"
+ }
+ ],
+ "name": "Deterioro de valor de cr\u00e9ditos comerciales y provisiones a corto plazo"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Deudores por operaciones en com\u00fan",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudores por operaciones en com\u00fan",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Deudores, efectos comerciales descontados",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudores, efectos comerciales descontados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudores, efectos comerciales en cartera",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudores, efectos comerciales en cartera",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudores, efectos comerciales en gesti\u00f3n de cobro",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudores, efectos comerciales en gesti\u00f3n de cobro",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudores, efectos comerciales impagados",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudores, efectos comerciales impagados",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudores, efectos comerciales a cobrar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Deudores (euros)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudores (euros)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudores (moneda extranjera)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudores (moneda extranjera)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudores, facturas pendientes de formalizar",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudores, facturas pendientes de formalizar",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudores",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deudores de dudoso cobro",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudores de dudoso cobro",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Deudores varios",
+ "report_type": "Balance Sheet"
}
],
- "name": "Cuentas financieras"
+ "name": "Acreedores y deudores por operaciones comerciales"
}
],
"name": "Plan General Contable PYMES 2008",
- "parent_id": "",
- "root_type": "None"
+ "parent_id": null
}
}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/et_l10n_et.json b/erpnext/accounts/doctype/chart_of_accounts/charts/et_l10n_et.json
new file mode 100644
index 0000000..5ed2427
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/et_l10n_et.json
@@ -0,0 +1,489 @@
+{
+ "name": "Ethiopia Tax and Account Chart Template",
+ "root": {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Other"
+ },
+ {
+ "name": "Purchase Returns and Allowances"
+ },
+ {
+ "name": "Cost of Goods and Services"
+ },
+ {
+ "name": "Inventory Adjustments"
+ }
+ ],
+ "name": "COST OF GOODS SOLD"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Commercial Loan"
+ }
+ ],
+ "name": "Foreign Loans"
+ },
+ {
+ "children": [
+ {
+ "name": "Commercial Loan"
+ }
+ ],
+ "name": "Local Loans"
+ }
+ ],
+ "name": "Long-Term Debt"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Retention on contract"
+ }
+ ],
+ "name": "Retentions"
+ },
+ {
+ "children": [
+ {
+ "name": "Pension contribution payable"
+ },
+ {
+ "name": "Trade Creditors"
+ },
+ {
+ "name": "Grace period payables"
+ },
+ {
+ "name": "VAT Payable"
+ },
+ {
+ "name": "Witholding Payable"
+ },
+ {
+ "name": "Salary payable"
+ },
+ {
+ "name": "Federal Income Tax"
+ }
+ ],
+ "name": "Accounts Payable"
+ },
+ {
+ "children": [
+ {
+ "name": "Other deposits"
+ }
+ ],
+ "name": "Deposits"
+ }
+ ],
+ "name": "Payables"
+ }
+ ],
+ "name": "LIABILITIES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Allowances to contract staff"
+ },
+ {
+ "name": "Allowances to permanent staff"
+ },
+ {
+ "name": "Allowances to external contract staff"
+ }
+ ],
+ "name": "Allowances/benefits"
+ },
+ {
+ "children": [
+ {
+ "name": "Contribution to permanent staff pensions"
+ }
+ ],
+ "name": "Pension Contributions"
+ },
+ {
+ "children": [
+ {
+ "name": "Wages to contract staff"
+ },
+ {
+ "name": "Salaries to permanent staff"
+ },
+ {
+ "name": "Miscellaneous payments to staff"
+ },
+ {
+ "name": "Wages to casual staff"
+ },
+ {
+ "name": "Wages to external contract staff"
+ }
+ ],
+ "name": "Compensation"
+ }
+ ],
+ "name": "PERSONNEL SERVICES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Official entertainment"
+ },
+ {
+ "name": "Transport fees"
+ },
+ {
+ "name": "Per diem"
+ }
+ ],
+ "name": "Travelling and Official Entertainment Services"
+ },
+ {
+ "children": [
+ {
+ "name": "Maintenance and repair of plant, machinery, and equipment"
+ },
+ {
+ "name": "Maintenance and repair of vehicles and other transport"
+ },
+ {
+ "name": "Maintenance and repair of buildings, furnishings and fixtures"
+ },
+ {
+ "name": "Maintenance and repair of infrastructure"
+ }
+ ],
+ "name": "Maintenance and Repair Services"
+ },
+ {
+ "children": [
+ {
+ "name": "Agriculture, forestry and marine inputs"
+ },
+ {
+ "name": "Veterinary supplies and drugs"
+ },
+ {
+ "name": "Research and development supplies"
+ },
+ {
+ "name": "Miscellaneous equipment"
+ },
+ {
+ "name": "Other material and supplies"
+ },
+ {
+ "name": "Uniforms, clothing, bedding"
+ },
+ {
+ "name": "Printing"
+ },
+ {
+ "name": "Office supplies"
+ },
+ {
+ "name": "Educational supplies"
+ },
+ {
+ "name": "Medical supplies"
+ },
+ {
+ "name": "Fuel and lubricants"
+ },
+ {
+ "name": "Food"
+ }
+ ],
+ "name": "Goods and Supplies"
+ },
+ {
+ "children": [
+ {
+ "name": "Local training"
+ },
+ {
+ "name": "External training"
+ }
+ ],
+ "name": "Training Services"
+ },
+ {
+ "children": [
+ {
+ "name": "Water and other utilities"
+ },
+ {
+ "name": "Telecommunication charges"
+ },
+ {
+ "name": "Freight"
+ },
+ {
+ "name": "Insurance"
+ },
+ {
+ "name": "Electricity charges"
+ },
+ {
+ "name": "Fees and charges"
+ },
+ {
+ "name": "Contracted professional services"
+ },
+ {
+ "name": "Advertising"
+ },
+ {
+ "name": "Rent"
+ }
+ ],
+ "name": "Contracted Services"
+ }
+ ],
+ "name": "GOODS AND SERVICES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Pre-construction activities"
+ },
+ {
+ "name": "Construction of buildings"
+ },
+ {
+ "name": "Construction of infrastructure"
+ }
+ ],
+ "name": "Construction"
+ },
+ {
+ "children": [
+ {
+ "name": "Depreciation of vehicles and other vehicular transport"
+ },
+ {
+ "name": "Depreciation of plant, machinery and equipment"
+ },
+ {
+ "name": "Depreciation of buildings, furnishings and fixtures"
+ },
+ {
+ "name": "Depreciation of livestock and transport animals"
+ }
+ ],
+ "name": "Fixed Assets"
+ }
+ ],
+ "name": "FIXED ASSETS AND CONSTRUCTION"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Payments of interest and bank charges on local debt"
+ },
+ {
+ "name": "Payments on the principal of foreign debt"
+ },
+ {
+ "name": "Payments on the principal of local debt"
+ },
+ {
+ "name": "Payments of interest and bank charges on foreign debt"
+ }
+ ],
+ "name": "Debt Payments"
+ }
+ ],
+ "name": "OTHER PAYMENTS"
+ }
+ ],
+ "name": "EXPENSES"
+ },
+ {
+ "children": [
+ {
+ "name": "Stock"
+ },
+ {
+ "children": [
+ {
+ "name": "Other Debtors"
+ },
+ {
+ "children": [
+ {
+ "name": "Advance to supplier"
+ },
+ {
+ "name": "Advance to contractors"
+ },
+ {
+ "name": "Advance to consultant"
+ }
+ ],
+ "name": "Prepayments"
+ },
+ {
+ "children": [
+ {
+ "name": "VAT Withholding Receivable on Sales"
+ },
+ {
+ "name": "Trade Debtors"
+ },
+ {
+ "name": "Withholding Receivable on Sales"
+ },
+ {
+ "name": "VAT Receivable on Purchases"
+ },
+ {
+ "name": "Cash shortage"
+ },
+ {
+ "name": "Advance to staff"
+ },
+ {
+ "name": "Suspense"
+ },
+ {
+ "name": "Cash Registers"
+ }
+ ],
+ "name": "Accounts Receivable"
+ }
+ ],
+ "name": "Receivables"
+ },
+ {
+ "name": "Investments"
+ },
+ {
+ "name": "Long Term Loans"
+ },
+ {
+ "children": [
+ {
+ "name": "Finished Goods"
+ },
+ {
+ "name": "Work in Progress"
+ }
+ ],
+ "name": "Production Stock"
+ },
+ {
+ "name": "Goods in Transit"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Construction of buildings"
+ },
+ {
+ "name": "Construction of infrastructure"
+ }
+ ],
+ "name": "Construction in Progress"
+ },
+ {
+ "children": [
+ {
+ "name": "Plant machinery and equipment"
+ },
+ {
+ "name": "Furnishings and fixtures"
+ },
+ {
+ "name": "Aircraft, boats, etc"
+ },
+ {
+ "name": "Vehicles and other vehicular transport"
+ },
+ {
+ "name": "Infrastructure"
+ },
+ {
+ "name": "Buildings"
+ },
+ {
+ "name": "Livestock and tansport animals"
+ }
+ ],
+ "name": "Property and Equipment"
+ }
+ ],
+ "name": "Fixed Assets"
+ },
+ {
+ "children": [
+ {
+ "name": "Investments current assets"
+ },
+ {
+ "name": "Cash on hand and at bank"
+ },
+ {
+ "name": "Letter of Credit restricted account"
+ },
+ {
+ "name": "Cash at bank in foreigh currency"
+ }
+ ],
+ "name": "Cash and Cash Equivalents"
+ }
+ ],
+ "name": "ASSETS"
+ },
+ {
+ "children": [
+ {
+ "name": "Profit and loss account"
+ },
+ {
+ "name": "Reserves"
+ },
+ {
+ "name": "Share capital / equity"
+ }
+ ],
+ "name": "NET ASSETS/EQUITY"
+ },
+ {
+ "children": [
+ {
+ "name": "Sales of Goods and Services"
+ }
+ ],
+ "name": "REVENUE"
+ }
+ ],
+ "name": "Ethiopia",
+ "parent_id": null
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/fr_l10n_fr_pcg_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/fr_l10n_fr_pcg_chart_template.json
new file mode 100644
index 0000000..400fa41
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/fr_l10n_fr_pcg_chart_template.json
@@ -0,0 +1,3785 @@
+{
+ "name": "Plan Comptable G\u00e9n\u00e9ral (France)",
+ "root": {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Virements internes"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Obligations",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9 ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Actions",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Autres valeurs mobili\u00e8res de placement et cr\u00e9ances assimil\u00e9es (provisions)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des valeurs mobili\u00e8res de placement"
+ }
+ ],
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des comptes financiers"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Int\u00e9r\u00eats courus sur obligations, bons et valeurs assimil\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Bons de souscription",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Autres valeurs mobili\u00e8res",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Autres valeurs mobili\u00e8res de placement et autres cr\u00e9ances assimil\u00e9es"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Bons du Tr\u00e9sor et bons de caisse \u00e0 court terme",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Parts dans entreprises li\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Versements restant \u00e0 effectuer sur valeurs mobili\u00e8res de placement non lib\u00e9r\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Titres cot\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Titres non cot\u00e9s",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Actions"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Obligations et bons \u00e9mis par la soci\u00e9t\u00e9 et rachet\u00e9s par elle",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Titres non cot\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Titres cot\u00e9s",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Obligations"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Actions propres",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Valeurs mobili\u00e8res de placement"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Cr\u00e9dit de mobilisation de cr\u00e9ances commerciales (CMCC)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Mobilisation de cr\u00e9ances n\u00e9es \u00e0 l'\u00e9tranger",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Int\u00e9r\u00eats courus sur concours bancaires courants",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Concours bancaires courants"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Soci\u00e9t\u00e9s de bourse",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Ch\u00e8ques postaux",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Int\u00e9r\u00eats courus \u00e0 payer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Int\u00e9r\u00eats courus \u00e0 recevoir",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Int\u00e9r\u00eats courus"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Effets \u00e0 l'escompte",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Ch\u00e8ques \u00e0 encaisser",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Effets \u00e0 l'encaissement",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Coupons \u00e9chus \u00e0 l'encaissement",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Valeurs \u00e0 l'encaissement"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Autres organismes financiers",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Caisses du Tr\u00e9sor et des \u00e9tablissements publics",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Comptes en devises",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Comptes en monnaie nationale"
+ }
+ ],
+ "name": "Banques"
+ }
+ ],
+ "name": "Banques \u00e9tablissements financiers et assimil\u00e9s"
+ },
+ {
+ "name": "Instruments de tr\u00e9sorerie"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Caisse en devises",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Caisse en monnaie nationale",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Caisse si\u00e8ge social"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Caisse succursale (ou usine) A",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Caisse succursale (ou usine) B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Caisse"
+ },
+ {
+ "name": "R\u00e9gies d'avances et accr\u00e9ditifs"
+ }
+ ],
+ "name": "Comptes financiers"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Cr\u00e9ances sur cessions d'immobilisations",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Autres comptes d\u00e9biteurs ou cr\u00e9diteurs",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Dettes sur acquisitions de valeurs mobili\u00e8res de placement",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Cr\u00e9ances sur cessions de valeurs mobili\u00e8res de placement",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Produits \u00e0 recevoir",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Charges \u00e0 payer",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Divers - Charges \u00e0 payer et produits \u00e0 recevoir"
+ }
+ ],
+ "name": "D\u00e9biteurs divers et cr\u00e9diteurs divers"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Groupe",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Actionnaires d\u00e9faillants",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Associ\u00e9s - Versements anticip\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Associ\u00e9s - Capital appel\u00e9, non vers\u00e9",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Actionnaires - Capital souscrit et appel\u00e9, non vers\u00e9",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Apporteurs - Capital appel\u00e9, non vers\u00e9"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Apports en num\u00e9raire",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Apports en nature",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Associ\u00e9s - Comptes d'apport en soci\u00e9t\u00e9"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Associ\u00e9s - Versements re\u00e7us sur augmentation de capital",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Associ\u00e9s - Capital \u00e0 rembourser",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Associ\u00e9s - Op\u00e9rations sur le capital"
+ },
+ {
+ "account_type": "Payable",
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Principal",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Int\u00e9r\u00eats courus",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Associ\u00e9s - Comptes courants",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Op\u00e9rations courantes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Int\u00e9r\u00eats courus",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Associ\u00e9s - Op\u00e9rations faites en commun et en GIE"
+ },
+ {
+ "name": "Associ\u00e9s - Dividendes \u00e0 payer",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Groupe et associ\u00e9s"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Produits \u00e0 recevoir",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Charges \u00e0 payer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Charges fiscales sur cong\u00e9s \u00e0 payer ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "\u00c9tat - Charges \u00e0 payer et produits \u00e0 recevoir"
+ },
+ {
+ "name": "Quotas d'\u00e9mission \u00e0 restituer \u00e0 l'\u00c9tat",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Subventions d'investissement",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Subventions d'exploitation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Subventions d'\u00e9quilibre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Avances sur subventions",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "\u00c9tat - Subventions \u00e0 recevoir"
+ },
+ {
+ "children": [
+ {
+ "name": "Obligataires",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Associ\u00e9s",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "\u00c9tat -Imp\u00f4ts et taxes recouvrables sur des tiers "
+ },
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats courus sur cr\u00e9ances figurant au compte 4431",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Cr\u00e9ances sur l'\u00c9tat r\u00e9sultant de la suppression de la r\u00e8gle du d\u00e9calage d'un mois en mati\u00e8re de TVA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Op\u00e9rations particuli\u00e8res avec l'\u00c9tat, les collectivit\u00e9s publiques, les organismes internationaux"
+ },
+ {
+ "name": "\u00c9tat - Imp\u00f4ts sur les b\u00e9n\u00e9fices",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "TVA transf\u00e9r\u00e9e par d'autres entreprises",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "TVA sur immobilisations",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Taxes assimil\u00e9es \u00e0 la TVA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cr\u00e9dit de TVA \u00e0 reporter",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "TVA sur autres biens et services",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "TVA d\u00e9ductible intracommunautaire",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Taxes sur le chiffre d'affaires d\u00e9ductibles"
+ },
+ {
+ "children": [
+ {
+ "name": "Taxes assimil\u00e9es \u00e0 la TVA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "TVA collect\u00e9e (Autre taux)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "TVA collect\u00e9e (Taux Normal)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "TVA collect\u00e9e (Taux Interm\u00e9diaire)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "TVA collect\u00e9e"
+ }
+ ],
+ "name": "Taxes sur le chiffre d'affaires collect\u00e9es par l'entreprise"
+ },
+ {
+ "children": [
+ {
+ "name": "Taxes assimil\u00e9es \u00e0 la TVA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "TVA \u00e0 d\u00e9caisser",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Taxes sur le chiffre d'affaires \u00e0 d\u00e9caisser"
+ },
+ {
+ "children": [
+ {
+ "name": "TVA due intracommunautaire (Taux Interm\u00e9diaire)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "TVA due intracommunautaire (Autre taux)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "TVA due intracommunautaire (Taux Normal)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "TVA due intracommunautaire"
+ },
+ {
+ "children": [
+ {
+ "name": "Remboursement de taxes sur le chiffre d'affaires demand\u00e9",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Acomptes - R\u00e9gime du forfait",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Acomptes - R\u00e9gime simplifi\u00e9 d'imposition",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Taxes sur le chiffre d'affaires sur factures \u00e0 \u00e9tablir",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Taxes sur le chiffre d'affaires sur factures non parvenues",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "TVA r\u00e9cup\u00e9r\u00e9e d'avance",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Taxes sur le chiffre d'affaires \u00e0 r\u00e9gulariser ou en attente"
+ }
+ ],
+ "name": "\u00c9tat - Taxes sur le chiffre d'affaires"
+ },
+ {
+ "name": "Obligations cautionn\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Autres imp\u00f4ts, taxes et versements assimil\u00e9s",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Etat et autres collectivit\u00e9s publiques"
+ },
+ {
+ "children": [
+ {
+ "name": "S\u00e9curit\u00e9 Sociale",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Autres organismes sociaux",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Charges sociales sur cong\u00e9s \u00e0 payer ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Autres charges \u00e0 payer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Produits \u00e0 recevoir",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Organismes sociaux - Charges \u00e0 payer et produits \u00e0 recevoir"
+ }
+ ],
+ "name": "S\u00e9curit\u00e9 Sociale et autres organismes sociaux"
+ },
+ {
+ "children": [
+ {
+ "name": "Personnel - D\u00e9p\u00f4ts",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Personnel - Oppositions",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Personnel - Avances et acomptes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Comit\u00e9s d'entreprise d'\u00e9tablissement ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Personnel - R\u00e9mun\u00e9rations dues",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Comptes courants",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00e9serve sp\u00e9ciale",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Participation des salari\u00e9s aux r\u00e9sultats"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Produits \u00e0 recevoir",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Autres charges \u00e0 payer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Dettes provisionn\u00e9es pour participation des salari\u00e9s aux r\u00e9sultats",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Personnel - Charges \u00e0 payer et produits \u00e0 recevoir"
+ }
+ ],
+ "name": "Personnel et comptes rattach\u00e9s"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Clients - Effets \u00e0 recevoir",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Clients - Retenues de garantie",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Clients - Ventes de biens ou de prestations de services",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clients"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Clients et comptes rattach\u00e9s ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Clients - Factures \u00e0 \u00e9tablir ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Clients - Int\u00e9r\u00eats courus",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clients - Produits non encore factur\u00e9s"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Clients douteux ou litigieux",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Clients - Avances et acomptes re\u00e7us sur commandes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Clients - Autres avoirs ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Clients - Dettes pour emballages et mat\u00e9riels consign\u00e9s ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Rabais, remises, ristournes \u00e0 accorder et autres avoirs \u00e0 \u00e9tablir",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clients cr\u00e9diteurs"
+ }
+ ],
+ "name": "Clients et comptes rattach\u00e9s"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Fournisseurs et comptes rattach\u00e9s ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Fournisseurs - Cr\u00e9ances pour emballages et mat\u00e9riel \u00e0 rendre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Fournisseurs d'exploitation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fournisseurs d'immobilisations",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Fournisseurs - Autres avoirs"
+ },
+ {
+ "name": "Fournisseurs - Avances et acomptes vers\u00e9s sur commandes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Rabais, remises, ristournes \u00e0 obtenir et autres avoirs non encore re\u00e7us",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Fournisseurs d\u00e9biteurs"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Fournisseurs d'immobilisations - Retenues de garantie",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Fournisseurs - Achats d'immobilisations",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Fournisseurs d'immobilisations"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Fournisseurs d'immobilisations - Effets \u00e0 payer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Fournisseurs - Retenues de garantie",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Fournisseurs - Achats de biens et prestations de services",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Fournisseurs"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Fournisseurs - Effets \u00e0 payer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Fournisseurs - Int\u00e9r\u00eats courus",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Fournisseurs",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Fournisseurs d'immobilisations ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Fournisseurs - Factures non parvenues"
+ }
+ ],
+ "name": "Fournisseurs et comptes rattach\u00e9s"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Cr\u00e9ances sur cessions de valeurs mobili\u00e8res de placement",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Cr\u00e9ances sur cessions d'immobilisations",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Autres comptes d\u00e9biteurs",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "D\u00e9pr\u00e9ciations des comptes de d\u00e9biteurs divers"
+ },
+ {
+ "children": [
+ {
+ "name": "Comptes du groupe",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Op\u00e9rations faites en commun et en GIE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Comptes courants des associ\u00e9s",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "D\u00e9pr\u00e9ciation des comptes du groupe et des associ\u00e9s"
+ },
+ {
+ "name": "D\u00e9pr\u00e9ciation des comptes de clients",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "D\u00e9pr\u00e9ciations des comptes de tiers"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Charges",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Produits",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Comptes de r\u00e9partition p\u00e9riodique des charges et des produits"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Quotas d'\u00e9mission allou\u00e9s par l'\u00c9tat",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Charges constat\u00e9es d'avance",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Produits constat\u00e9s d'avance",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Frais d'\u00e9mission des emprunts",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Charges \u00e0 r\u00e9partir sur plusieurs exercices "
+ }
+ ],
+ "name": "Comptes de r\u00e9gularisation"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Comptes d'attente 5",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Comptes d'attente 4",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Diminution des dettes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Augmentation des cr\u00e9ances",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Diff\u00e9rences compens\u00e9es par couverture de change",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Diff\u00e9rences de conversion - PASSIF"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Diminution des cr\u00e9ances",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Augmentation des dettes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Diff\u00e9rences compens\u00e9es par couverture de change",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Diff\u00e9rences de conversion - ACTIF"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Comptes d'attente 1",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Comptes d'attente 3",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Comptes d'attente 2",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Autres comptes transitoires",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Comptes transitoires ou d'attente"
+ }
+ ],
+ "name": "Comptes de tiers"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Actionnaires: capital souscrit - non appel\u00e9",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Compte de l'exploitant",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Capital souscrit - non appel\u00e9",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Capital amorti",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Capital non amorti",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Capital souscrit - appel\u00e9 vers\u00e9"
+ },
+ {
+ "name": "Capital souscrit - appel\u00e9 non vers\u00e9",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Capital souscrit soumis \u00e0 des r\u00e9glementations particuli\u00e8res",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Capital"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres \u00e9carts de r\u00e9\u00e9valuation \u00e0 l'\u00e9tranger",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00e9serve sp\u00e9ciale de r\u00e9\u00e9valuation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00e9serve de r\u00e9\u00e9valuation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "\u00c9cart de r\u00e9\u00e9valuation libre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "\u00c9carts de r\u00e9\u00e9valuation (autres op\u00e9rations l\u00e9gales)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Autres \u00e9carts de r\u00e9\u00e9valuation en France",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "\u00c9carts de r\u00e9\u00e9valuation"
+ },
+ {
+ "children": [
+ {
+ "name": "Primes de conversion d'obligations en actions",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bons de souscription d'actions",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Primes de fusion",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Primes d'apport",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Primes d'\u00e9mission",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Primes li\u00e9es au capital social"
+ },
+ {
+ "name": "\u00c9carts d'\u00e9quivalence",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Plus-values nettes \u00e0 long terme",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00e9serve l\u00e9gale proprement dite",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "R\u00e9serve l\u00e9gale"
+ },
+ {
+ "name": "R\u00e9serves indisponibles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00e9serves statutaires ou contractuelles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres r\u00e9serves r\u00e9glement\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Plus-values nettes \u00e0 long terme",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00e9serves cons\u00e9cutives \u00e0 l'octroi de subventions d'investissement",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "R\u00e9serves r\u00e9glement\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "name": "R\u00e9serves diverses",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00e9serve de propre assureur",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Autres r\u00e9serves"
+ }
+ ],
+ "name": "R\u00e9serves"
+ }
+ ],
+ "name": "Capital et r\u00e9serves"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres subventions d'investissement (m\u00eame ventilation que celle du compte 131)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Autres",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Communes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Collectivit\u00e9s publiques",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Entreprises publiques",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Entreprises et organismes priv\u00e9s ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Etat",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00e9gions",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "D\u00e9partements",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Subventions d'\u00e9quipement"
+ },
+ {
+ "name": "Autres subventions d'investissement (m\u00eame ventilation que celle du compte 1391)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Subventions d'investissement inscrites au compte de r\u00e9sultat"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Entreprises publiques",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Entreprises et organismes priv\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Communes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Collectivit\u00e9s publiques",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00e9gions",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "D\u00e9partements",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "\u00c9tat",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Subventions d'\u00e9quipement"
+ }
+ ],
+ "name": "Subventions d'investissement"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres provisions r\u00e9glement\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements d\u00e9rogatoires",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions r\u00e9glement\u00e9es relatives aux autres \u00e9l\u00e9ments de l'actif",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Plus-values r\u00e9investies",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provision sp\u00e9ciale de r\u00e9\u00e9valuation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Fluctuation des cours",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Hausse des prix",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisions r\u00e9glement\u00e9es relatives aux stocks"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisions reconstitution des gisements miniers et p\u00e9troliers",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour investissement (participation des salari\u00e9s)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisions r\u00e9glement\u00e9es relatives aux immobilisations"
+ }
+ ],
+ "name": "Provisions r\u00e9glement\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Provisions pour remises en \u00e9tat",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Autres provisions pour charges"
+ },
+ {
+ "name": "Provisions pour pensions et obligations similaires",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres provisions pour risques",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour amendes et p\u00e9nalit\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour pertes de change",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour pertes sur contrats",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour litiges",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour garanties donn\u00e9es aux clients",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour pertes sur march\u00e9s \u00e0 terme",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisions pour risques"
+ },
+ {
+ "name": "Provisions pour renouvellement des immobilisations (entreprises concessionnaires)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisions pour gros entretien ou grandes r\u00e9visions ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisions pour charges \u00e0 r\u00e9partir sur plusieurs exercices"
+ },
+ {
+ "name": "Provisions pour restructurations",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour imp\u00f4ts",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisions"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres emprunts obligataires ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Emprunts obligataires convertibles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Emissions de titres participatifs",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Emprunts participatifs",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Avances conditionn\u00e9es de l'\u00c9tat",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Emprunts et dettes assortis de conditions particuli\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "name": "Fonds de participation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Comptes bloqu\u00e9s",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Participation des salari\u00e9s aux r\u00e9sultats"
+ },
+ {
+ "children": [
+ {
+ "name": "D\u00e9p\u00f4ts",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cautionnements",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "D\u00e9p\u00f4ts et cautionnements re\u00e7us"
+ },
+ {
+ "name": "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Primes de remboursement des obligations",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres dettes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Autres emprunts",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Sur autres emprunts et dettes assimil\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur emprunts et dettes assortis de conditions particuli\u00e8res",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur participation des salari\u00e9s aux r\u00e9sultats",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur emprunts obligataires convertibles ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur autres emprunts obligataires",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Int\u00e9r\u00eats courus"
+ },
+ {
+ "name": "Rentes viag\u00e8res capitalis\u00e9es",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Autres emprunts et dettes assimil\u00e9es"
+ }
+ ],
+ "name": "Emprunts et dettes assimil\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "name": "Dettes rattach\u00e9es \u00e0 des participations (groupe)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Dettes rattach\u00e9es \u00e0 des participations (hors groupe)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Principal",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Dettes rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation"
+ }
+ ],
+ "name": "Dettes rattach\u00e9es \u00e0 des participations"
+ },
+ {
+ "children": [
+ {
+ "name": "Report \u00e0 nouveau (solde cr\u00e9diteur)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Report \u00e0 nouveau (solde d\u00e9biteur)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Report \u00e0 nouveau (solde cr\u00e9diteur ou d\u00e9biteur)"
+ },
+ {
+ "children": [
+ {
+ "name": "R\u00e9sultat de l'exercice (perte)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "R\u00e9sultat de l'exercice (b\u00e9n\u00e9fice)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "R\u00e9sultat de l'exercice (b\u00e9n\u00e9fice ou perte)"
+ },
+ {
+ "children": [
+ {
+ "name": "Comptes de liaison des \u00e9tablissements",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (produits)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (charges)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Comptes de liaison des soci\u00e9t\u00e9s en participation",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation"
+ }
+ ],
+ "name": "Comptes de capitaux"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Emballages r\u00e9cup\u00e9rables non identifiables",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Emballages \u00e0 usage mixte",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Emballages perdus",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Emballages"
+ },
+ {
+ "children": [
+ {
+ "name": "Mati\u00e8re (ou groupe) C",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Mati\u00e8re (ou groupe) D",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Mati\u00e8res consommables"
+ },
+ {
+ "children": [
+ {
+ "name": "Fournitures d'atelier et d usine",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Combustibles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Produits d'entretien",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fournitures de magasin",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fournitures de bureau",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Fournitures consommables"
+ }
+ ],
+ "name": "Autres approvisionnements"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Produit en cours P 1",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Produit en cours P 2",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Produits en cours"
+ },
+ {
+ "children": [
+ {
+ "name": "Travaux en cours T 1",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Travaux en cours T 2",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Travaux en cours"
+ }
+ ],
+ "name": "En-cours de production de biens"
+ },
+ {
+ "children": [
+ {
+ "name": "Mati\u00e8re (ou groupe) A",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Mati\u00e8re (ou groupe) B",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fournitures A, B, C, ..",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Mati\u00e8res premi\u00e8res (et fourniture)"
+ },
+ {
+ "name": "Stocks provenant d'immobilisations"
+ },
+ {
+ "children": [
+ {
+ "name": "Marchandises (ou groupe) B",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Marchandises (ou groupe) A",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Stocks de marchandises"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Prestations de services S 2",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Prestations de services S 1",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Prestations de services en cours"
+ },
+ {
+ "children": [
+ {
+ "name": "\u00c9tudes en cours E 2",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "\u00c9tudes en cours E 1",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "\u00c9tudes en cours"
+ }
+ ],
+ "name": "En-cours de production de services"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Produits interm\u00e9diaires (ou groupe) B",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Produits interm\u00e9diaires (ou groupe) A ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Produits interm\u00e9diaires"
+ },
+ {
+ "children": [
+ {
+ "name": "Rebuts",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Mati\u00e8res de r\u00e9cup\u00e9ration",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "D\u00e9chets",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Produits r\u00e9siduels (ou mati\u00e8res de r\u00e9cup\u00e9ration)"
+ },
+ {
+ "children": [
+ {
+ "name": "Produits finis (ou groupe) B",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Produits finis (ou groupe) A",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Produits finis"
+ }
+ ],
+ "name": "Stocks de produits"
+ },
+ {
+ "name": "Stocks en voie d'acheminement"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Mati\u00e8res (ou groupe) B",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Mati\u00e8res (ou groupe) A",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fournitures A, B, C, ..",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des mati\u00e8res premi\u00e8res (et fournitures)"
+ },
+ {
+ "children": [
+ {
+ "name": "Emballages (m\u00eame ventilation que celle du compte 326)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fournitures consommables (m\u00eame ventilation que celle du compte 322)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Mati\u00e8res consommables (m\u00eame ventilation que celle du compte 321)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des autres approvisionnements"
+ },
+ {
+ "children": [
+ {
+ "name": "Produits en cours (m\u00eame ventilation que celle du compte 331)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Travaux en cours (m\u00eame ventilation que celle du compte 335)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des en-cours de production de biens"
+ },
+ {
+ "children": [
+ {
+ "name": "Prestations de services en cours (m\u00eame ventilation que celle du compte 345)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "\u00c9tudes en cours (m\u00eame ventilation que celle du compte 341)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des en-cours de production de services"
+ },
+ {
+ "children": [
+ {
+ "name": "Produits finis (m\u00eame ventilation que celle du compte 355)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Produits interm\u00e9diaires (m\u00eame ventilation que celle du compte 351)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des stocks de produits"
+ },
+ {
+ "children": [
+ {
+ "name": "Marchandises (ou groupe) B",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Marchandises (ou groupe) A",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des stocks de marchandises"
+ }
+ ],
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des stocks et en-cours"
+ }
+ ],
+ "name": "Comptes de stocks et d'en-cours"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Outillage industriel",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Mat\u00e9riel industriel",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Agencements et am\u00e9nagements du mat\u00e9riel et outillage industriels",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Sur sol d'autrui",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur sol propre",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Installations complexes sp\u00e9cialis\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "name": "Sur sol propre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur sol d'autrui",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Installations \u00e0 caract\u00e8re sp\u00e9cifique"
+ }
+ ],
+ "name": "Installations techniques mat\u00e9riels et outillages industriels"
+ },
+ {
+ "name": "Constructions sur sol d'autrui (m\u00eame ventilation que celle du compte 213)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Terrains nus",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sous-sols et sur-sols",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Terrains am\u00e9nag\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Ensembles immobiliers administratifs et commerciaux (A, B, ...)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Ensembles immobiliers industriels (A, B, ...)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Affect\u00e9s aux op\u00e9rations non professionnelles (A, B, ...)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Affect\u00e9s aux op\u00e9rations professionnelles (A, B, ...)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Autres ensembles immobiliers"
+ }
+ ],
+ "name": "Terrains b\u00e2tis"
+ },
+ {
+ "children": [
+ {
+ "name": "Carri\u00e8res",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Terrains de gisement"
+ },
+ {
+ "name": "Compte d'ordre sur immobilisations",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Terrains"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Voies de terre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Voies de fer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Voies d'eau",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Barrages",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Pistes d'a\u00e9rodromes",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Ouvrages d'infrastructure"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Affect\u00e9s aux op\u00e9rations professionnelles (A, B, ...)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Affect\u00e9s aux op\u00e9rations non professionnelles (A, B, ...)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Autres ensembles immobiliers"
+ },
+ {
+ "name": "Ensembles immobiliers administratifs et commerciaux (A, B, ...)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Ensembles immobiliers industriels (A, B, ...)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "B\u00e2timents"
+ },
+ {
+ "name": "Installations g\u00e9n\u00e9rales agencements am\u00e9nagements des constructions (m\u00eame ventilation que celle du compte 2131)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Constructions"
+ },
+ {
+ "name": "Agencements et am\u00e9nagements de terrains (m\u00eame ventilation que celle du compte 211)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Emballages r\u00e9cup\u00e9rables",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Mobilier",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cheptel",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Mat\u00e9riel de transport",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Mat\u00e9riel de bureau et mat\u00e9riel informatique ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Installations g\u00e9n\u00e9rales agencements am\u00e9nagements divers",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Autres immobilisations corporelles"
+ }
+ ],
+ "name": "Immobilisations corporelles"
+ },
+ {
+ "children": [
+ {
+ "name": "Frais de recherche et de d\u00e9veloppement",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Frais de constitution",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Frais de publicit\u00e9",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Frais de prospection",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Frais de premier \u00e9tablissement"
+ },
+ {
+ "name": "Frais d'augmentation de capital et d'op\u00e9rations diverses (fusions, scissions, transformations)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Frais d'\u00e9tablissement"
+ },
+ {
+ "name": "Droit au bail",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fonds commercial",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Concessions et droits similaires, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels, droits et valeurs similaires",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Autres immobilisations incorporelles",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Immobilisations incorporelles"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Installations techniques mat\u00e9riel et outillage industriels",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Terrains",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Constructions",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Autres immobilisations corporelles",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Avances et acomptes vers\u00e9s sur commandes d'immobilisations corporelles"
+ },
+ {
+ "name": "Immobilisations incorporelles en cours ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres immobilisations corporelles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Installations techniques mat\u00e9riel et outillage industriels",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Constructions",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Terrains",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Immobilisations corporelles en cours"
+ },
+ {
+ "name": "Avances et acomptes vers\u00e9s sur commandes d'immobilisations incorporelles",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Immobilisations en cours"
+ },
+ {
+ "name": "Immobilisations mises en concession"
+ },
+ {
+ "name": "Parts dans des entreprises li\u00e9es et cr\u00e9ances dans des entreprises li\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Actions propres ou parts propres",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Actions propres ou parts propres en voie d'annulation",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Actions propres ou parts propres"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Sur d\u00e9p\u00f4ts et cautionnements",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur pr\u00eats",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur titres immobilis\u00e9s (droits de cr\u00e9ance)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sur cr\u00e9ances diverses",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Int\u00e9r\u00eats courus"
+ },
+ {
+ "name": "Cr\u00e9ances diverses",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Autres cr\u00e9ances immobilis\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "name": "Cautionnements",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "D\u00e9p\u00f4ts",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "D\u00e9p\u00f4ts et cautionnements vers\u00e9s"
+ },
+ {
+ "children": [
+ {
+ "name": "Pr\u00eats participatifs",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Pr\u00eats aux associ\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Pr\u00eats au personnel",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Autres pr\u00eats",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Pr\u00eats"
+ },
+ {
+ "name": "Titres immobilis\u00e9s de l'activit\u00e9 de portefeuille (TIAP)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Bons",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Obligations",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Titres immobilis\u00e9s (droit de cr\u00e9ance)"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres titres",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Actions",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Titres immobilis\u00e9s autres que les titres immobilis\u00e9s de l'activit\u00e9 de portefeuille (droit de propri\u00e9t\u00e9)"
+ },
+ {
+ "name": "Versements restant \u00e0 effectuer sur titres immobilis\u00e9s non lib\u00e9r\u00e9s",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Autres immobilisations financi\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres formes de participation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Versements repr\u00e9sentatifs d'apports non capitalis\u00e9s (appel de fonds)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Avances consolidables",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Autres cr\u00e9ances rattach\u00e9es \u00e0 des participations ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres titres",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Actions",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Titres de participation"
+ },
+ {
+ "name": "Titres \u00e9valu\u00e9s par \u00e9quivalence",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats courus",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Principal",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation"
+ },
+ {
+ "name": "Versements restant \u00e0 effectuer sur titres de participation non lib\u00e9r\u00e9s",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Participations et cr\u00e9ances rattach\u00e9es \u00e0 des participations"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Titres immobilis\u00e9s - droit de cr\u00e9ance (m\u00eame ventilation que celle du compte 272) ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Autres cr\u00e9ances immobilis\u00e9es (m\u00eame ventilation que celle du compte 276)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "D\u00e9p\u00f4ts et cautionnements vers\u00e9s (m\u00eame ventilation que celle du compte 275)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Pr\u00eats (m\u00eame ventilation que celle du compte 274)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Titres immobilis\u00e9s de l'activit\u00e9 de portefeuille",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Titres immobilis\u00e9s autres que les titres immobilis\u00e9s de l'activit\u00e9 de portefeuille - droit de propri\u00e9t\u00e9 (ventilation : 271)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation (m\u00eame ventilation que celle du compte 268)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Autres formes de participation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (m\u00eame ventilation que celle du compte 267)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Titres de participation",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des participations et cr\u00e9ances rattach\u00e9es \u00e0 des participations"
+ },
+ {
+ "children": [
+ {
+ "name": "Terrains (autres que terrains de gisement)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "D\u00e9pr\u00e9ciations des immobilisations corporelles (m\u00eame ventilation que celle du compte 21)"
+ },
+ {
+ "children": [
+ {
+ "name": "Droit au bail",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fonds commercial",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Marques, proc\u00e9d\u00e9s, droits et valeurs similaires",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Autres immobilisations incorporelles",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "D\u00e9pr\u00e9ciations des immobilisations incorporelles"
+ },
+ {
+ "children": [
+ {
+ "name": "Immobilisations corporelles en cours",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Immobilisations incorporelles en cours",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "D\u00e9pr\u00e9ciations des immobilisations en cours"
+ },
+ {
+ "name": "D\u00e9pr\u00e9ciations des immobilisations mises en concession",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "D\u00e9pr\u00e9ciation des immobilisations"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortissements des immobilisations mises en concession",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres immobilisations incorporelles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fonds commercial",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Concessions et droits similaires, brevets, licences, logiciels, droits et valeurs similaires",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Frais de recherche et de d\u00e9veloppement ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Frais d'\u00e9tablissement (m\u00eame ventilation que celle du compte 201) ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortissements des immobilisations incorporelles"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres immobilisations corporelles (m\u00eame ventilation que celle du compte 218)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Constructions sur sol d'autrui (m\u00eame ventilation que celle du compte 214)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Installations mat\u00e9riel et outillage industriels (m\u00eame ventilation que celle du compte 215)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Agencements am\u00e9nagements de terrains (m\u00eame ventilation que celle du compte 212)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Constructions (m\u00eame ventilation que celle du compte 213)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Terrains de gisement",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortissements des immobilisations corporelles"
+ }
+ ],
+ "name": "Amortissement des immobilisations"
+ }
+ ],
+ "name": "Comptes d'immobilisations"
+ }
+ ],
+ "name": "Comptes de bilan"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Autres charges financi\u00e8res",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats des comptes courants et des d\u00e9p\u00f4ts cr\u00e9diteurs",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats des dettes commerciales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Int\u00e9r\u00eats des dettes diverses",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Int\u00e9r\u00eats des autres dettes"
+ },
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats des emprunts et dettes assimil\u00e9es",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Int\u00e9r\u00eats des dettes rattach\u00e9es \u00e0 des participations",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Int\u00e9r\u00eats des emprunts et dettes"
+ },
+ {
+ "name": "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte, ...)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Int\u00e9r\u00eats des obligations cautionn\u00e9es",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Charges d'int\u00e9r\u00eat"
+ },
+ {
+ "name": "Pertes sur cr\u00e9ances li\u00e9es \u00e0 des participations",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Escomptes accord\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Pertes de change",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Charges nettes sur cessions de valeurs mobili\u00e8res de placement",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Charges financi\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "name": "Charges diverses de gestion courante",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Quote-part de perte support\u00e9e (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Quote-part de b\u00e9n\u00e9fice transf\u00e9r\u00e9e (comptabilit\u00e9 du g\u00e9rant)",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Quotes-parts de r\u00e9sultat sur op\u00e9rations faites en commun"
+ },
+ {
+ "name": "Jetons de pr\u00e9sence",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ances de l'exercice",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cr\u00e9ances des exercices ant\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Pertes sur cr\u00e9ances irr\u00e9couvrables"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres droits et valeurs similaires",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Redevances pour concessions brevets, licences, marques, proc\u00e9d\u00e9s, logiciels ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Droits d'auteur et de reproduction",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels, droits et valeurs similaires"
+ }
+ ],
+ "name": "Autres charges de gestion courante"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Indemnit\u00e9s et avantages divers",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Suppl\u00e9ment familial",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cong\u00e9s pay\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Salaires et appointements",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Primes et gratifications",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "R\u00e9mun\u00e9rations du personnel"
+ },
+ {
+ "name": "Cotisations sociales personnelles de l'exploitant",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "R\u00e9mun\u00e9ration du travail de l'exploitant",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Autres charges de personnel",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Cotisations aux caisses de retraites",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cotisations \u00e0 l'URSSAF",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cotisations aux ASSEDIC",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cotisations aux mutuelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cotisations aux autres organismes sociaux",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Charges de S\u00e9curit\u00e9 sociale et de pr\u00e9voyance"
+ },
+ {
+ "children": [
+ {
+ "name": "Versements aux comit\u00e9s d'entreprise et d'\u00e9tablissement",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Versements aux autres oeuvres sociales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "M\u00e9decine du travail pharmacie",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Versements aux comit\u00e9s d'hygi\u00e8ne et de s\u00e9curit\u00e9",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Prestations directes",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Autres charges sociales"
+ }
+ ],
+ "name": "Charges de personnel"
+ },
+ {
+ "children": [
+ {
+ "name": "Charges sur exercices ant\u00e9rieurs (en cours d'exercice seulement)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ances devenues irr\u00e9couvrables dans l'exercice",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Autres charges exceptionnelles sur op\u00e9ration de gestion",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Rappels d'imp\u00f4ts (autres qu'imp\u00f4ts sur les b\u00e9n\u00e9fices)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Subventions accord\u00e9es",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Dons, lib\u00e9ralit\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "P\u00e9nalit\u00e9s, amendes fiscales et p\u00e9nales ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "P\u00e9nalit\u00e9s sur march\u00e9s (et d\u00e9dits pay\u00e9s sur achats et ventes)",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Charges exceptionnelles sur op\u00e9rations de gestion"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres \u00e9l\u00e9ments d'actif",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Immobilisations corporelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Immobilisations incorporelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Immobilisations financi\u00e8res",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Valeurs comptables des \u00e9l\u00e9ments d'actif c\u00e9d\u00e9s"
+ },
+ {
+ "children": [
+ {
+ "name": "Lots",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Charges exceptionnelles diverses",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Malis provenant de clauses d'indexation ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Malis provenant du rachat par l'entreprise d'actions et obligations \u00e9mises par elle-m\u00eame",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Autres charges exceptionnelles"
+ }
+ ],
+ "name": "Charges exceptionnelles"
+ },
+ {
+ "name": "Achats(sauf 603)"
+ },
+ {
+ "children": [
+ {
+ "name": "Produits, Reports en arri\u00e8re des d\u00e9ficits",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Participation des salari\u00e9s aux r\u00e9sultats",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Imp\u00f4ts dus en France",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Contribution additionnelle \u00e0 l'imp\u00f4t sur les b\u00e9n\u00e9fices",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Imp\u00f4ts dus \u00e0 l'\u00e9tranger",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Imp\u00f4ts sur les b\u00e9n\u00e9fices"
+ },
+ {
+ "name": "Imposition forfaitaire annuelle des soci\u00e9t\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Suppl\u00e9ment d'imp\u00f4t sur les soci\u00e9t\u00e9s li\u00e9 aux distributions",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Int\u00e9gration fiscale - Charges",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Int\u00e9gration fiscale - Produits",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Int\u00e9gration fiscale"
+ }
+ ],
+ "name": "Participation des salari\u00e9s - Imp\u00f4ts sur les b\u00e9n\u00e9fices et assimil\u00e9s"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Dotations aux provisions pour risques et charges financiers",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Dotations aux amortissements des primes de remboursement des obligations",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Valeurs mobili\u00e8res de placement",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Immobilisations financi\u00e8res",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dotations aux d\u00e9pr\u00e9ciation des \u00e9l\u00e9ments financiers"
+ },
+ {
+ "name": "Autres dotations",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges financi\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "name": "Dotations aux provisions exceptionnelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortissements d\u00e9rogatoires",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dotations aux provisions r\u00e9glement\u00e9es (immobilisations)"
+ },
+ {
+ "name": "Dotations aux autres provisions r\u00e9glement\u00e9es",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Dotations aux provisions r\u00e9glement\u00e9es (stocks)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Dotations aux amortissements exceptionnels des immobilisations",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Dotations aux d\u00e9pr\u00e9ciations exceptionnelles",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges exceptionnelles"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Immobilisations corporelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Immobilisations incorporelles",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dotations aux amortissements des immobilisations incorporelles et corporelles "
+ },
+ {
+ "name": "Dotations aux amortissements des charges d'exploitation \u00e0 r\u00e9partir",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Dotations aux provisions pour risques et charges d'exploitation",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Immobilisations corporelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Immobilisations incorporelles",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dotations pour d\u00e9pr\u00e9ciations des immobilisations incorporelles et corporelles"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ances",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Stocks et en-cours",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dotations aux provisions pour d\u00e9pr\u00e9ciation des actifs circulants"
+ }
+ ],
+ "name": "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges d'exploitation"
+ }
+ ],
+ "name": "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Imp\u00f4ts et taxes exigibles \u00e0 l'\u00e9tranger",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Contribution sociale de solidarit\u00e9 \u00e0 la charge des soci\u00e9t\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Taxes diverses",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Taxes per\u00e7ues par les organismes publics internationaux",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Autres imp\u00f4ts, taxes et versements assimil\u00e9s (autres organismes)"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres droits",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Droits de mutation",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Droits d'enregistrement et de timbre"
+ },
+ {
+ "name": "Imp\u00f4ts indirects",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Taxes fonci\u00e8res",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Taxe sur les v\u00e9hicules des soci\u00e9t\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Autres imp\u00f4ts locaux",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Taxe professionnelle",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Imp\u00f4ts directs (sauf imp\u00f4ts sur les b\u00e9n\u00e9fices)"
+ },
+ {
+ "name": "Taxes sur le chiffre d'affaires non r\u00e9cup\u00e9rables ",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Autres imp\u00f4ts, taxes et versements assimil\u00e9s (administration des imp\u00f4ts)"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Versement de transport",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Participation des employeurs \u00e0 la formation professionnelle continue",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Allocation logement",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Versements lib\u00e9ratoires ouvrant droit \u00e0 l'exon\u00e9ration de la taxe d'apprentissage",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Participation des employeurs \u00e0 l'effort de construction",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (autres organismes)"
+ },
+ {
+ "children": [
+ {
+ "name": "Taxe d'apprentissage",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Taxe sur les salaires",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Participation des employeurs \u00e0 la formation professionnelle continue",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cotisation pour d\u00e9faut d'investissement obligatoire dans la construction",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Autres",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (administration des imp\u00f4ts) "
+ }
+ ],
+ "name": "Imp\u00f4ts, taxes et versements assimil\u00e9s"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Frais de recrutement de personnel",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Concours divers (cotisations...)",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Divers"
+ },
+ {
+ "name": "Rabais, remises et ristournes obtenus sur autres services ext\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Frais postaux et frais de t\u00e9l\u00e9communications",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Commissions et frais sur \u00e9mission d'emprunts",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Autres frais et commissions sur prestations de services",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Frais sur effets",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Location de coffres",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Frais sur titres (achat, vente, garde)",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Services bancaires et assimil\u00e9s"
+ },
+ {
+ "children": [
+ {
+ "name": "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l'entreprise",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Personnel int\u00e9rimaire",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Personnel ext\u00e9rieur \u00e0 l'entreprise"
+ },
+ {
+ "children": [
+ {
+ "name": "Commissions et courtages sur ventes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "R\u00e9mun\u00e9rations des transitaires",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Commissions et courtages sur achats ",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "R\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires "
+ },
+ {
+ "children": [
+ {
+ "name": "Voyages et d\u00e9placements",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Missions",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "R\u00e9ceptions",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Frais de d\u00e9m\u00e9nagement",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "D\u00e9placements missions et r\u00e9ceptions"
+ }
+ ],
+ "name": "Autres services ext\u00e9rieurs"
+ }
+ ],
+ "name": "Comptes de charges"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Reprises sur provisions financiers",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Valeurs mobili\u00e8res de placement",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Immobilisations financi\u00e8res",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reprises sur d\u00e9pr\u00e9ciations des \u00e9l\u00e9ments financiers"
+ }
+ ],
+ "name": "Reprises sur d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits financiers)"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Immobilisations corporelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Immobilisations incorporelles",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reprises sur amortissements des immobilisations incorporelles et corporelles "
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ances",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Stocks et en-cours",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reprises sur d\u00e9pr\u00e9ciations des actifs circulants"
+ },
+ {
+ "children": [
+ {
+ "name": "Immobilisations corporelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Immobilisations incorporelles",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reprises sur d\u00e9pr\u00e9ciations des immobilisations corporelles et incorporelles"
+ },
+ {
+ "name": "Reprises sur provisions d'exploitation",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reprises sur amortissements, d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits d'exploitation)"
+ },
+ {
+ "children": [
+ {
+ "name": "Reprises sur autres provisions r\u00e9glement\u00e9es ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reprises pour d\u00e9pr\u00e9ciations exceptionnelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reprises sur provisions r\u00e9glement\u00e9es (stocks) ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Plus-values r\u00e9investies",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Amortissements d\u00e9rogatoires",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Provision sp\u00e9ciale de r\u00e9\u00e9valuation",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reprises sur provisions r\u00e9glement\u00e9es (immobilisations)"
+ },
+ {
+ "name": "Reprises sur provisions exceptionnelles",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reprises sur d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits exceptionnels)"
+ }
+ ],
+ "name": "Reprises sur amortissements, d\u00e9pr\u00e9ciations et provisions"
+ },
+ {
+ "children": [
+ {
+ "name": "Transferts de charges financi\u00e8res",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Transferts de charges exceptionnelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Transferts de charges d'exploitation",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Transferts de charges"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Revenus des titres de participation",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Revenus des cr\u00e9ances rattach\u00e9es \u00e0 des participations",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Revenus sur autres formes de participation ",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Produits de participations"
+ },
+ {
+ "children": [
+ {
+ "name": "Revenus des pr\u00eats",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Revenus des cr\u00e9ances immobilis\u00e9es",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Revenus des titres immobilis\u00e9s",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Produits des autres immobilisations financi\u00e8res"
+ },
+ {
+ "name": "Autres produits financiers",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gains de change",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Revenus des cr\u00e9ances commerciales ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Revenus des cr\u00e9ances diverses",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Revenus des autres cr\u00e9ances"
+ },
+ {
+ "name": "Escomptes obtenus",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Revenus des valeurs mobili\u00e8res de placement",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Produits nets sur cessions de valeurs mobili\u00e8res de placement",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Produits financiers"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Lots",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Produits exceptionnels divers",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Bonis provenant du rachat par l'entreprise d'actions et d'obligations \u00e9mises par elle-m\u00eame",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Bonis provenant de clauses d'indexation ",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Autres produits exceptionnels"
+ },
+ {
+ "name": "Produits sur exercices ant\u00e9rieurs (en cours d'exercice seulement)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Quote-part des subventions d'investissement vir\u00e9e au r\u00e9sultat de l'exercice",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Immobilisations corporelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Immobilisations financi\u00e8res",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Immobilisations incorporelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Autres \u00e9l\u00e9ments d'actif",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Produits des cessions d'\u00e9l\u00e9ments d'actif"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres produits exceptionnels sur op\u00e9rations de gestion",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Subventions d'\u00e9quilibre",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Lib\u00e9ralit\u00e9s re\u00e7ues",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "D\u00e9dits et p\u00e9nalit\u00e9s per\u00e7us sur achats et sur ventes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Rentr\u00e9es sur cr\u00e9ances amorties",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "D\u00e9gr\u00e8vements d'imp\u00f4ts autres qu'imp\u00f4ts sur les b\u00e9n\u00e9fices",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Produits exceptionnels sur op\u00e9rations de gestion"
+ }
+ ],
+ "name": "Produits exceptionnels"
+ },
+ {
+ "name": "Subventions d'exploitation"
+ },
+ {
+ "children": [
+ {
+ "name": "Jetons de pr\u00e9sence et r\u00e9mun\u00e9rations d'administrateurs, g\u00e9rants..",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Produits divers de gestion courante",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Revenus des immeubles non affect\u00e9s aux activit\u00e9s professionnelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Autres droits et valeurs similaires",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Droits d'auteur et de reproduction",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels, droits et valeurs similaires"
+ },
+ {
+ "children": [
+ {
+ "name": "Quote-part de b\u00e9n\u00e9fice attribu\u00e9e (comptabilit\u00e9 des associ\u00e9s non-g\u00e9rants)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Quote-part de perte transf\u00e9r\u00e9e (comptabilit\u00e9 du g\u00e9rant)",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Quotes-parts de r\u00e9sultats sur op\u00e9rations faites en commun"
+ },
+ {
+ "name": "Ristournes per\u00e7ues des coop\u00e9ratives (provenant des exc\u00e9dents)",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Autres produits de gestion courante"
+ },
+ {
+ "children": [
+ {
+ "name": "Immobilisations incorporelles ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Immobilisations corporelles",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Production immobilis\u00e9e"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "- sur produits des activit\u00e9s annexes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "- sur ventes de marchandises",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "- sur \u00e9tudes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "- sur travaux",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "- sur ventes de produits interm\u00e9diaires ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "- sur ventes de produits finis",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "- sur prestations de services",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Rabais, remises et ristournes accord\u00e9s par l'entreprise"
+ },
+ {
+ "children": [
+ {
+ "name": "Produits des services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Mise \u00e0 disposition de personnel factur\u00e9e ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Autres produits d'activit\u00e9s annexes (cessions d'approvisionnements...)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Bonis sur reprises d'emballages consign\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Bonifications obtenues des clients et primes sur ventes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Commissions et courtages",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Locations diverses",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ports et frais accessoires factur\u00e9s",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Produits des activit\u00e9s annexes"
+ },
+ {
+ "name": "Ventes de produits finis"
+ }
+ ],
+ "name": "Ventes de produits fabriqu\u00e9s - Prestations de service - Marchandises"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Prestations de services en cours",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "\u00c9tudes en cours",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Variation des en-cours de production de services"
+ },
+ {
+ "children": [
+ {
+ "name": "Produits interm\u00e9diaires ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Produits finis",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Produits r\u00e9siduels",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Variation des stocks de produits"
+ },
+ {
+ "children": [
+ {
+ "name": "Produits en cours",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Travaux en cours",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Variation des en-cours de production de biens"
+ }
+ ],
+ "name": "Variation des stocks (en-cours de production, produits)"
+ }
+ ],
+ "name": "Production stock\u00e9e (ou d\u00e9stockage)"
+ }
+ ],
+ "name": "Comptes de produits"
+ }
+ ],
+ "name": "Comptes de gestion"
+ }
+ ],
+ "name": "Plan Comptable G\u00e9n\u00e9ral"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/gr_l10n_gr_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/gr_l10n_gr_chart_template.json
new file mode 100644
index 0000000..3380521
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/gr_l10n_gr_chart_template.json
@@ -0,0 +1,4853 @@
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+ "name": "\u039b\u03bf\u03b9\u03c0\u03bf\u03af \u03c7\u03c1\u03b5\u03ce\u03c3\u03c4\u03b5\u03c2 \u03b4\u03b9\u03ac\u03c6\u03bf\u03c1\u03bf\u03b9, \u03b4\u03c1\u03c7."
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+ {
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+ {
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+ {
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+ },
+ {
+ "account_type": "Receivable",
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+ },
+ {
+ "account_type": "Receivable",
+ "name": "\u039b\u03bf\u03b9\u03c0\u03bf\u03af \u03c7\u03c1\u03b5\u03ce\u03c3\u03c4\u03b5\u03c2 \u03b5\u03c0\u03af\u03b4\u03b9\u03ba\u03bf\u03b9"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "\u0395\u03c0\u03af\u03b4\u03b9\u03ba\u03b5\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03c4\u03ac \u0395\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03bf\u03cd \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "\u039c\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b5\u03b9\u03c3\u03c0\u03c1\u03b1\u03ba\u03c4\u03ad\u03b5\u03c2 \u03c3\u03c4\u03b7\u03bd \u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b7 \u03c7\u03c1\u03ae\u03c3\u03b7 \u03c3\u03b5 \u03b4\u03c1\u03c7"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "\u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03af \u03b4\u03b5\u03c3\u03bc\u03b5\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd (BLOQUE) \u03ba\u03b1\u03c4\u03b1\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u039e.\u039d."
+ },
+ {
+ "account_type": "Receivable",
+ "name": "\u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03af \u03b5\u03bd\u03b5\u03c1\u03b3\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7\u03c2 \u03b5\u03b3\u03b3\u03c5\u03ae\u03c3\u03b5\u03c9\u03bd \u03c0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ce\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7. (Guarantie)"
+ },
+ {
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+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "\u0394\u03b1\u03c3\u03bc\u03bf\u03af \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03bf\u03af \u03c6\u03cc\u03c1\u03bf\u03b9 \u03b5\u03b9\u03c3\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03b5\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ae"
+ },
+ {
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+ }
+ ],
+ "name": "\u0395\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03cc \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf - \u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "\u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03af \u03b4\u03b5\u03c3\u03bc\u03b5\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd (BLOQUE) \u03ba\u03b1\u03c4\u03b1\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "\u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03af \u03b5\u03bd\u03b5\u03c1\u03b3\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7\u03c2 \u03b5\u03b3\u03b3\u03c5\u03ae\u03c3\u03b5\u03c9\u03bd \u03c0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ce\u03bd \u03c3\u03b5 \u039e.\u039d. (Guarantie)"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "\u0392\u03c1\u03b1\u03c7/\u03c3\u03bc\u03b5\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03c4\u03ac \u03c3\u03c5\u03b3\u03b3\u03b5\u03bd\u03ce\u03bd (\u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03c9\u03bd) \u03b5\u03c0\u03b9\u03c7/\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7."
+ },
+ {
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+ },
+ {
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+ {
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+ },
+ {
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+ {
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+ {
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+ {
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+ {
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+ {
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+ },
+ {
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+ },
+ {
+ "account_type": "Receivable",
+ "name": "\u03a3\u03c5\u03bc\u03c8\u03b7\u03c6\u03b9\u03c3\u03c4\u03ad\u03bf\u03c2 \u03c3\u03c4\u03b7\u03bd \u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b7 \u03c7\u03c1\u03ae\u03c3\u03b7 \u03a6.\u03a0.\u0391."
+ },
+ {
+ "account_type": "Receivable",
+ "name": "\u039b\u03bf\u03b9\u03c0\u03bf\u03af \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c6\u03cc\u03c1\u03bf\u03b9 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2"
+ }
+ ],
+ "name": "\u0395\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03cc \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf - \u03a0\u03c1\u03bf\u03ba\u03b1\u03c4\u03b1\u03b2\u03bb\u03b7\u03bc\u03ad\u03bd\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c6\u03cc\u03c1\u03bf\u03b9"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "\u0392\u03c1\u03b1\u03c7/\u03c3\u03bc\u03b5\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03c4\u03ac \u03c3\u03c5\u03b3\u03b3\u03b5\u03bd\u03ce\u03bd (\u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03c9\u03bd) \u03b5\u03c0\u03b9\u03c7/\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u039e.\u039d."
+ },
+ {
+ "account_type": "Receivable",
+ "name": "\u0394\u03bf\u03c3\u03bf\u03bb\u03b7\u03c0\u03c4\u03b9\u03ba\u03bf\u03af \u03bb\u03bf\u03b3/\u03c3\u03bc\u03bf\u03af \u03b4\u03b9\u03b1\u03c7\u03b5\u03b9\u03c1\u03b9\u03c3\u03c4\u03ce\u03bd"
+ },
+ {
+ "account_type": "Receivable",
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+ },
+ {
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+ {
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+ },
+ {
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+ },
+ {
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+ },
+ {
+ "account_type": "Receivable",
+ "name": "\u0394\u03ac\u03bd\u03b5\u03b9\u03b1 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd"
+ },
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+ "name": "\u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ad\u03c1\u03b3\u03b1 \u03b5\u03be\u03c5\u03c0\u03b7\u03c1\u03ad\u03c4\u03b7\u03c3\u03b7\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4/\u03c3\u03b7\u03c2"
+ },
+ {
+ "name": "\u039b\u03bf\u03b9\u03c0\u03ac \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ad\u03c1\u03b3\u03b1 \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2"
+ },
+ {
+ "name": "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b1 \u03ba\u03c4\u03af\u03c1\u03b9\u03b1 \u2013 \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ad\u03c1\u03b3\u03b1"
+ }
+ ],
+ "name": "\u039a\u03a4\u0399\u03a1\u0399\u0391 - \u0395\u0393\u039a\u0391\u03a4\u0391\u03a3\u03a4\u0391\u03a3\u0395\u0399\u03a3 \u039a\u03a4\u0399\u03a1\u0399\u03a9\u039d - \u03a4\u0395\u03a7\u039d\u0399\u039a\u0391 \u0395\u03a1\u0393\u0391"
+ },
+ {
+ "children": [
+ {
+ "name": "\u03a6\u03c5\u03c4\u03b5\u03af\u03b5\u03c2"
+ },
+ {
+ "name": "\u0391\u03b3\u03c1\u03bf\u03af"
+ },
+ {
+ "name": "\u0394\u03ac\u03c3\u03b7"
+ },
+ {
+ "name": "\u039f\u03c1\u03c5\u03c7\u03b5\u03af\u03b1"
+ },
+ {
+ "name": "\u0393\u03ae\u03c0\u03b5\u03b4\u03b1-\u039f\u03b9\u03ba\u03cc\u03c0\u03b5\u03b4\u03b1"
+ },
+ {
+ "name": "\u039b\u03b1\u03c4\u03bf\u03bc\u03b5\u03af\u03b1"
+ },
+ {
+ "name": "\u039c\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03af\u03b1"
+ },
+ {
+ "name": "\u0394\u03ac\u03c3\u03b7 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2"
+ },
+ {
+ "name": "\u0391\u03b3\u03c1\u03bf\u03af \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2"
+ },
+ {
+ "name": "\u03a6\u03c5\u03c4\u03b5\u03af\u03b5\u03c2 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2"
+ },
+ {
+ "name": "\u039c\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03af\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2"
+ },
+ {
+ "name": "\u039b\u03b1\u03c4\u03bf\u03bc\u03b5\u03af\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2"
+ },
+ {
+ "name": "\u0393\u03ae\u03c0\u03b5\u03b4\u03b1-\u039f\u03b9\u03ba\u03cc\u03c0\u03b5\u03b4\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2"
+ },
+ {
+ "name": "\u039f\u03c1\u03c5\u03c7\u03b5\u03af\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2"
+ },
+ {
+ "name": "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b5\u03b4\u03b1\u03c6\u03b9\u03ba\u03ad\u03c2 \u03b5\u03ba\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2"
+ }
+ ],
+ "name": "\u0395\u0394\u0391\u03a6\u0399\u039a\u0395\u03a3 \u0395\u0393\u039a\u0391\u03a4\u0391\u03a3\u03a4\u0391\u03a3\u0395\u0399\u03a3"
+ }
+ ],
+ "name": "\u03a0\u0391\u0393\u0399\u039f \u0395\u039d\u0395\u03a1\u0393\u0397\u03a4\u0399\u039a\u039f"
+ }
+ ],
+ "name": "\u0393\u03b5\u03bd\u03b9\u03ba\u03cc \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03a3\u03c7\u03ad\u03b4\u03b9\u03bf"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/charts/hn_cuentas_plantilla.json b/erpnext/accounts/doctype/chart_of_accounts/charts/gt_cuentas_plantilla.json
similarity index 79%
copy from erpnext/setup/doctype/company/charts/hn_cuentas_plantilla.json
copy to erpnext/accounts/doctype/chart_of_accounts/charts/gt_cuentas_plantilla.json
index b5bdd5d..88a14fc 100644
--- a/erpnext/setup/doctype/company/charts/hn_cuentas_plantilla.json
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/gt_cuentas_plantilla.json
@@ -1,5 +1,5 @@
{
- "name": "Plantilla de cuentas de Honduras (sencilla)",
+ "name": "Plantilla de cuentas de Guatemala (sencilla)",
"root": {
"children": [
{
@@ -11,169 +11,29 @@
{
"children": [
{
- "name": "Gastos de Ventas",
- "root_type": "Expense"
+ "name": "Impuestos",
+ "report_type": "Balance Sheet"
}
],
- "name": "Gastos de Ventas"
- }
- ],
- "name": "Gastos de Ventas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos no Deducibles",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos no Deducibles"
- }
- ],
- "name": "Gastos no Deducibles"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos de Administraci\u00f3n",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de Administraci\u00f3n"
+ "name": "Impuestos"
},
{
"children": [
{
- "name": "Otros Gastos de Operaci\u00f3n",
- "root_type": "Expense"
+ "name": "IVA por Pagar",
+ "report_type": "Balance Sheet"
}
],
- "name": "Otros Gastos de Operaci\u00f3n"
- }
- ],
- "name": "Gastos de Operaci\u00f3n"
- }
- ],
- "name": "Gastos"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Costos de Ventas",
- "root_type": "Expense"
- }
- ],
- "name": "Costos de Ventas"
- }
- ],
- "name": "Costos"
- }
- ],
- "name": "Egresos"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Intereses",
- "root_type": "Expense"
- },
- {
- "name": "Otros Gastos Financieros",
- "root_type": "Expense"
- }
- ],
- "name": "Otros Gastos y Productos Financieros"
- }
- ],
- "name": "Otros Gastos y Productos Financieros"
- }
- ],
- "name": "Otros Gastos y Productos Financieros"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Descuentos Sobre Ventas",
- "root_type": "Income"
- },
- {
- "name": "Ventas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas Netas"
- }
- ],
- "name": "Ventas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otros Ingresos",
- "root_type": "Income"
- }
- ],
- "name": "Otros Ingresos"
- }
- ],
- "name": "Otros Ingresos"
- }
- ],
- "name": "Ingresos"
- }
- ],
- "name": "Estado de Resultados"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "ISV por Pagar",
- "root_type": "Liability"
- }
- ],
- "name": "ISV por Pagar"
+ "name": "IVA por Pagar"
},
{
"children": [
{
"name": "Cuentas y Documentos por Pagar",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "Cuentas y Documentos por Pagar"
- },
- {
- "children": [
- {
- "name": "Impuestos",
- "root_type": "Liability"
- }
- ],
- "name": "Impuestos"
}
],
"name": "Pasivo Corto Plazo"
@@ -184,7 +44,7 @@
"children": [
{
"name": "Anticipos",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "Cr\u00e9ditos Diferidos"
@@ -198,7 +58,7 @@
"children": [
{
"name": "Provisi\u00f3n para Indemnizaciones",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "Provisi\u00f3n para Indemnizaciones"
@@ -216,16 +76,16 @@
{
"children": [
{
- "name": "Reservas",
- "root_type": "Asset"
+ "name": "Capital Autorizado, Suscr\u00edto y Pagado",
+ "report_type": "Balance Sheet"
},
{
"name": "Perdidas y Ganancias",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
- "name": "Capital Autorizado, Suscr\u00edto y Pagado",
- "root_type": "Asset"
+ "name": "Reservas",
+ "report_type": "Balance Sheet"
}
],
"name": "Patrimonio de los Accionistas"
@@ -246,33 +106,33 @@
{
"children": [
{
- "name": "ISV por Cobrar",
- "root_type": "Asset"
+ "name": "Retenciones de IVA recibidas",
+ "report_type": "Balance Sheet"
},
{
- "name": "Retenciones de ISV recibidas",
- "root_type": "Asset"
+ "name": "IVA por Cobrar",
+ "report_type": "Balance Sheet"
}
],
- "name": "ISV por Cobrar"
+ "name": "IVA por Cobrar"
},
{
"children": [
{
"name": "Prestamos al Personal",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Cuentas por Cobrar Empresas Afilidas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Cuentas por Cobrar Generales",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Otras Cuentas por Cobrar",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Cuentas y Documentos por Cobrar"
@@ -281,7 +141,7 @@
"children": [
{
"name": "Caja Chica",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Caja y Bancos"
@@ -295,7 +155,7 @@
"children": [
{
"name": "Propiedad, Planta y Equipo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Propiedad, Planta y Equipo"
@@ -304,7 +164,7 @@
"children": [
{
"name": "Depreciaciones Acumuladas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Depreciaciones Acumuladas"
@@ -318,7 +178,7 @@
"children": [
{
"name": "Gastos de Organizaci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Gastos de Organizaci\u00f3n"
@@ -327,7 +187,7 @@
"children": [
{
"name": "Gastos por Amortizar",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Gastos por Amortizar"
@@ -336,7 +196,7 @@
"children": [
{
"name": "Gastos Anticipados",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Gastos Anticipados"
@@ -345,7 +205,7 @@
"children": [
{
"name": "Otros Activos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Otros Activos"
@@ -358,8 +218,148 @@
}
],
"name": "Balance General"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Gastos no Deducibles",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Gastos no Deducibles"
+ }
+ ],
+ "name": "Gastos no Deducibles"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Otros Gastos de Operaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Otros Gastos de Operaci\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos de Administraci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Gastos de Administraci\u00f3n"
+ }
+ ],
+ "name": "Gastos de Operaci\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Gastos de Ventas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Gastos de Ventas"
+ }
+ ],
+ "name": "Gastos de Ventas"
+ }
+ ],
+ "name": "Gastos"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Otros Ingresos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Otros Ingresos"
+ }
+ ],
+ "name": "Otros Ingresos"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Descuentos Sobre Ventas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas Netas"
+ }
+ ],
+ "name": "Ventas"
+ }
+ ],
+ "name": "Ingresos"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Intereses",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Otros Gastos Financieros",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Otros Gastos y Productos Financieros"
+ }
+ ],
+ "name": "Otros Gastos y Productos Financieros"
+ }
+ ],
+ "name": "Otros Gastos y Productos Financieros"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Costos de Ventas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Costos de Ventas"
+ }
+ ],
+ "name": "Costos"
+ }
+ ],
+ "name": "Egresos"
+ }
+ ],
+ "name": "Estado de Resultados"
}
],
- "name": "Plan contable de Honduras (sencillo)"
+ "name": "Plan contable de Guatemala (sencillo)"
}
}
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/charts/hn_cuentas_plantilla.json b/erpnext/accounts/doctype/chart_of_accounts/charts/hn_cuentas_plantilla.json
similarity index 83%
rename from erpnext/setup/doctype/company/charts/hn_cuentas_plantilla.json
rename to erpnext/accounts/doctype/chart_of_accounts/charts/hn_cuentas_plantilla.json
index b5bdd5d..447efbd 100644
--- a/erpnext/setup/doctype/company/charts/hn_cuentas_plantilla.json
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/hn_cuentas_plantilla.json
@@ -11,148 +11,17 @@
{
"children": [
{
- "name": "Gastos de Ventas",
- "root_type": "Expense"
+ "name": "Impuestos",
+ "report_type": "Balance Sheet"
}
],
- "name": "Gastos de Ventas"
- }
- ],
- "name": "Gastos de Ventas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos no Deducibles",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos no Deducibles"
- }
- ],
- "name": "Gastos no Deducibles"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos de Administraci\u00f3n",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de Administraci\u00f3n"
+ "name": "Impuestos"
},
{
"children": [
{
- "name": "Otros Gastos de Operaci\u00f3n",
- "root_type": "Expense"
- }
- ],
- "name": "Otros Gastos de Operaci\u00f3n"
- }
- ],
- "name": "Gastos de Operaci\u00f3n"
- }
- ],
- "name": "Gastos"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Costos de Ventas",
- "root_type": "Expense"
- }
- ],
- "name": "Costos de Ventas"
- }
- ],
- "name": "Costos"
- }
- ],
- "name": "Egresos"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Intereses",
- "root_type": "Expense"
- },
- {
- "name": "Otros Gastos Financieros",
- "root_type": "Expense"
- }
- ],
- "name": "Otros Gastos y Productos Financieros"
- }
- ],
- "name": "Otros Gastos y Productos Financieros"
- }
- ],
- "name": "Otros Gastos y Productos Financieros"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Descuentos Sobre Ventas",
- "root_type": "Income"
- },
- {
- "name": "Ventas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas Netas"
- }
- ],
- "name": "Ventas"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otros Ingresos",
- "root_type": "Income"
- }
- ],
- "name": "Otros Ingresos"
- }
- ],
- "name": "Otros Ingresos"
- }
- ],
- "name": "Ingresos"
- }
- ],
- "name": "Estado de Resultados"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
"name": "ISV por Pagar",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "ISV por Pagar"
@@ -161,19 +30,10 @@
"children": [
{
"name": "Cuentas y Documentos por Pagar",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "Cuentas y Documentos por Pagar"
- },
- {
- "children": [
- {
- "name": "Impuestos",
- "root_type": "Liability"
- }
- ],
- "name": "Impuestos"
}
],
"name": "Pasivo Corto Plazo"
@@ -184,7 +44,7 @@
"children": [
{
"name": "Anticipos",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "Cr\u00e9ditos Diferidos"
@@ -198,7 +58,7 @@
"children": [
{
"name": "Provisi\u00f3n para Indemnizaciones",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "Provisi\u00f3n para Indemnizaciones"
@@ -216,16 +76,16 @@
{
"children": [
{
- "name": "Reservas",
- "root_type": "Asset"
+ "name": "Capital Autorizado, Suscr\u00edto y Pagado",
+ "report_type": "Balance Sheet"
},
{
"name": "Perdidas y Ganancias",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
- "name": "Capital Autorizado, Suscr\u00edto y Pagado",
- "root_type": "Asset"
+ "name": "Reservas",
+ "report_type": "Balance Sheet"
}
],
"name": "Patrimonio de los Accionistas"
@@ -246,12 +106,12 @@
{
"children": [
{
- "name": "ISV por Cobrar",
- "root_type": "Asset"
+ "name": "Retenciones de ISV recibidas",
+ "report_type": "Balance Sheet"
},
{
- "name": "Retenciones de ISV recibidas",
- "root_type": "Asset"
+ "name": "ISV por Cobrar",
+ "report_type": "Balance Sheet"
}
],
"name": "ISV por Cobrar"
@@ -260,19 +120,19 @@
"children": [
{
"name": "Prestamos al Personal",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Cuentas por Cobrar Empresas Afilidas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Cuentas por Cobrar Generales",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Otras Cuentas por Cobrar",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Cuentas y Documentos por Cobrar"
@@ -281,7 +141,7 @@
"children": [
{
"name": "Caja Chica",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Caja y Bancos"
@@ -295,7 +155,7 @@
"children": [
{
"name": "Propiedad, Planta y Equipo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Propiedad, Planta y Equipo"
@@ -304,7 +164,7 @@
"children": [
{
"name": "Depreciaciones Acumuladas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Depreciaciones Acumuladas"
@@ -318,7 +178,7 @@
"children": [
{
"name": "Gastos de Organizaci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Gastos de Organizaci\u00f3n"
@@ -327,7 +187,7 @@
"children": [
{
"name": "Gastos por Amortizar",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Gastos por Amortizar"
@@ -336,7 +196,7 @@
"children": [
{
"name": "Gastos Anticipados",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Gastos Anticipados"
@@ -345,7 +205,7 @@
"children": [
{
"name": "Otros Activos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Otros Activos"
@@ -358,6 +218,146 @@
}
],
"name": "Balance General"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Gastos no Deducibles",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Gastos no Deducibles"
+ }
+ ],
+ "name": "Gastos no Deducibles"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Otros Gastos de Operaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Otros Gastos de Operaci\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos de Administraci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Gastos de Administraci\u00f3n"
+ }
+ ],
+ "name": "Gastos de Operaci\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Gastos de Ventas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Gastos de Ventas"
+ }
+ ],
+ "name": "Gastos de Ventas"
+ }
+ ],
+ "name": "Gastos"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Otros Ingresos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Otros Ingresos"
+ }
+ ],
+ "name": "Otros Ingresos"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Descuentos Sobre Ventas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas Netas"
+ }
+ ],
+ "name": "Ventas"
+ }
+ ],
+ "name": "Ingresos"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Intereses",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Otros Gastos Financieros",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Otros Gastos y Productos Financieros"
+ }
+ ],
+ "name": "Otros Gastos y Productos Financieros"
+ }
+ ],
+ "name": "Otros Gastos y Productos Financieros"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Costos de Ventas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Costos de Ventas"
+ }
+ ],
+ "name": "Costos"
+ }
+ ],
+ "name": "Egresos"
+ }
+ ],
+ "name": "Estado de Resultados"
}
],
"name": "Plan contable de Honduras (sencillo)"
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/hr_l10n_hr_chart_template_rrif.json b/erpnext/accounts/doctype/chart_of_accounts/charts/hr_l10n_hr_chart_template_rrif.json
new file mode 100644
index 0000000..e29a957
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/hr_l10n_hr_chart_template_rrif.json
@@ -0,0 +1,8036 @@
+{
+ "name": "RRIF-ov ra\u010dunski plan za poduzetnike",
+ "root": {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Revalorizacijske pri\u010duve nastale do kraja 2000."
+ },
+ {
+ "name": "Revalorizacijske pri\u010duve iz razdoblja od 2001. do 2004."
+ }
+ ],
+ "name": "Revalorizacijske pri\u010duve ranijih godina"
+ },
+ {
+ "children": [
+ {
+ "name": "Ostale revalorizacijske pri\u010duve"
+ },
+ {
+ "name": "Revalorizacijske pri\u010duve iz procjene dug. nemat. i mat. imovine (HSFIt.6.36.iMRS16,t.39.iMRS38,t.85)"
+ },
+ {
+ "name": "Pri\u010duve iz revalorizacije financijske imovine"
+ }
+ ],
+ "name": "Revalorizacijske pri\u010duve"
+ },
+ {
+ "children": [
+ {
+ "name": "Dobitci/gubitci od udjela u kapitalu do prestanka priznavanja (MRS 1. t. 95. i MRS 39. 55.b)-a1"
+ }
+ ],
+ "name": "Dobitci/gubitci od udjela u kapitalu do prestanka priznavanja (MRS 1. t. 95. i MRS 39. 55.b)"
+ },
+ {
+ "children": [
+ {
+ "name": "Pri\u010duve iz te\u010dajnih razlika od ulaganja u inozemno poslovanje (MRS 21. t. 39.)-a1"
+ }
+ ],
+ "name": "Pri\u010duve iz te\u010dajnih razlika od ulaganja u inozemno poslovanje (MRS 21. t. 39.)"
+ },
+ {
+ "children": [
+ {
+ "name": "Ostali akumulirani sveobuhvatni dobitci/gubitci - pri\u010duve (MRS 1. t. 96.)-a1"
+ }
+ ],
+ "name": "Ostali akumulirani sveobuhvatni dobitci/gubitci - pri\u010duve (MRS 1. t. 96.)"
+ },
+ {
+ "children": [
+ {
+ "name": "Dobitci/gubitci iz za\u0161tite nov\u010danog toka do reklasifikacije (MRS 1. t. 95. i MRS 39. t. 100.)-a1"
+ }
+ ],
+ "name": "Dobitci/gubitci iz za\u0161tite nov\u010danog toka do reklasifikacije (MRS 1. t. 95. i MRS 39. t. 100.)"
+ }
+ ],
+ "name": "REVALORIZACIJSKE PRI\u010cUVE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Otkupljeni vlastiti udjeli"
+ },
+ {
+ "name": "Otkupljene vlastite dionice"
+ },
+ {
+ "name": "Vlastite dionice za opcijsku namjenu"
+ }
+ ],
+ "name": "Vlastite dionice i udjeli (odbitna- dugovna stavka)"
+ },
+ {
+ "children": [
+ {
+ "name": "Pri\u010duve radi odr\u017eavanja boniteta strukture izvora financiranja"
+ },
+ {
+ "name": "Pri\u010duve za odr\u017eavanje financijske stabilnosti dru\u0161tva, za razvojne aktivnosti i sl."
+ },
+ {
+ "name": "Pri\u010duve za restrukturiranje"
+ }
+ ],
+ "name": "Statutarne pri\u010duve"
+ },
+ {
+ "children": [
+ {
+ "name": "Pri\u010duve za pokri\u0107e gubitka"
+ },
+ {
+ "name": "Pri\u010duve za pove\u0107anje temeljnog kapitala"
+ },
+ {
+ "name": "Pri\u010duve prema ZTD"
+ }
+ ],
+ "name": "Zakonske pri\u010duve (u d.d.)"
+ },
+ {
+ "children": [
+ {
+ "name": "Pri\u010duve za opcijske dionice za zaposlenike"
+ },
+ {
+ "name": "Pri\u010duve za otkupljene dionice radi obe\u0161te\u0107enja dioni\u010dara"
+ },
+ {
+ "name": "Pri\u010duve za otkup dionica da bi se sprije\u010dila \u0161teta i dr."
+ },
+ {
+ "name": "Pri\u010duve za vlastite (trezorske) dionice i udjele"
+ }
+ ],
+ "name": "Pri\u010duve za vlastite dionice i udjele (\u010dl. 233. i 406.a ZTD-a)"
+ },
+ {
+ "children": [
+ {
+ "name": "Pri\u010duve za nerealizirane dobitke iz udjela"
+ },
+ {
+ "name": "Slobodne pri\u010duve iz neraspore\u0111enog dobitka"
+ },
+ {
+ "name": "Pri\u010duve za nagrade i sl."
+ },
+ {
+ "name": "Pri\u010duve za pokri\u0107e gubitka u poslovanju"
+ }
+ ],
+ "name": "Ostale pri\u010duve"
+ }
+ ],
+ "name": "PRI\u010cUVE IZ DOBITKA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Kapital iz ulaganja obrtnika dobita\u0161a-a1"
+ }
+ ],
+ "name": "Kapital iz ulaganja obrtnika dobita\u0161a"
+ },
+ {
+ "children": [
+ {
+ "name": "Kapitalne pri\u010duve iz ostatka pri smanjenju temeljnog kapitala-a1"
+ }
+ ],
+ "name": "Kapitalne pri\u010duve iz ostatka pri smanjenju temeljnog kapitala"
+ },
+ {
+ "children": [
+ {
+ "name": "Kapitalne pri\u010duve iz uplata dodatnih \u010dinidbi-a1"
+ }
+ ],
+ "name": "Kapitalne pri\u010duve iz uplata dodatnih \u010dinidbi"
+ },
+ {
+ "children": [
+ {
+ "name": "Kapitalne pri\u010duve iz dodatnih uplata radi stjecanja posebnih prava u dru\u0161tvu(ili zamjenjivih obveznica)-a1"
+ }
+ ],
+ "name": "Kapitalne pri\u010duve iz dodatnih uplata radi stjecanja posebnih prava u dru\u0161tvu(ili zamjenjivih obveznica)"
+ },
+ {
+ "children": [
+ {
+ "name": "Upla\u0107eni udjeli - dionice iznad svote temeljnog kapitala-a1"
+ }
+ ],
+ "name": "Upla\u0107eni udjeli - dionice iznad svote temeljnog kapitala"
+ },
+ {
+ "children": [
+ {
+ "name": "Kapitalni dobitak iz prodaje vlastitih udjela - dionica-a1"
+ }
+ ],
+ "name": "Kapitalni dobitak iz prodaje vlastitih udjela - dionica"
+ },
+ {
+ "children": [
+ {
+ "name": "Kapitalne pri\u010duve iz drugih izvora-a1"
+ }
+ ],
+ "name": "Kapitalne pri\u010duve iz drugih izvora"
+ },
+ {
+ "children": [
+ {
+ "name": "Kapitalne pri\u010duve iz ulaganja tajnog \u010dlana dru\u0161tva (\u010dl. 148. ZTD-a)-a1"
+ }
+ ],
+ "name": "Kapitalne pri\u010duve iz ulaganja tajnog \u010dlana dru\u0161tva (\u010dl. 148. ZTD-a)"
+ },
+ {
+ "children": [
+ {
+ "name": "Kapitalni dobitak na prodane emitirane dionice-a1"
+ }
+ ],
+ "name": "Kapitalni dobitak na prodane emitirane dionice"
+ }
+ ],
+ "name": "KAPITALNE PRI\u010cUVE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Kapital (ulozi) komanditora komanditnog dru\u0161tva-a1"
+ }
+ ],
+ "name": "Kapital (ulozi) komanditora komanditnog dru\u0161tva"
+ },
+ {
+ "children": [
+ {
+ "name": "Dr\u017eavni kapital u udjelima-a1"
+ }
+ ],
+ "name": "Dr\u017eavni kapital u udjelima"
+ },
+ {
+ "children": [
+ {
+ "name": "Kapital \u010dlanova zadruge-a1"
+ }
+ ],
+ "name": "Kapital \u010dlanova zadruge"
+ },
+ {
+ "children": [
+ {
+ "name": "Temeljni dioni\u010dki kapital (povla\u0161tene dionice)"
+ },
+ {
+ "name": "Temeljni dioni\u010dki kapital (obi\u010dne dionice)"
+ },
+ {
+ "name": "Upisani temeljni kapital \u010dlanova d.o.o. (analitika po \u010dlanovima)"
+ }
+ ],
+ "name": "Upisani temeljni kapital koji je pla\u0107en"
+ },
+ {
+ "children": [
+ {
+ "name": "Upisani temeljni kapital manjinskih \u010dlanova-a1"
+ }
+ ],
+ "name": "Upisani temeljni kapital manjinskih \u010dlanova"
+ },
+ {
+ "children": [
+ {
+ "name": "Upisani temeljni kapital koji je pozvan za uplatu (analitika po upisnicima)"
+ }
+ ],
+ "name": "Upisani kapital koji nije pla\u0107en"
+ },
+ {
+ "children": [
+ {
+ "name": "Kapital (ulozi) \u010dlanova javnog trgova\u010dkog dru\u0161tva-a1"
+ }
+ ],
+ "name": "Kapital (ulozi) \u010dlanova javnog trgova\u010dkog dru\u0161tva"
+ }
+ ],
+ "name": "TEMELJNI - (UPISANI) KAPITAL"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Kapital manjinskog dru\u0161tva (privremeno u postupku konsolidacije kao dio koji nije pod kontrolom matice)"
+ }
+ ],
+ "name": "Manjinski interes"
+ }
+ ],
+ "name": "MANJINSKI INTERES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Gubitak iz privremenih razlika"
+ },
+ {
+ "name": "Nepokriveni gubitak"
+ },
+ {
+ "name": "Gubitak koji se pokriva"
+ }
+ ],
+ "name": "Gubitak poslovne godine (analitika po \u010dlanovima)"
+ },
+ {
+ "children": [
+ {
+ "name": "Dobitak koji se privremeno ne ispla\u0107uje po prijedlogu uprave i N.O."
+ },
+ {
+ "name": "Dobitak za manjinske \u010dlanove dru\u0161tva"
+ },
+ {
+ "name": "Dobitak za tajnog \u010dlana dru\u0161tva"
+ },
+ {
+ "name": "Dobitak za nagrade zaposlenicima"
+ },
+ {
+ "name": "Dobitak financijske godine (neraspore\u0111en)"
+ },
+ {
+ "name": "Dobitak - dividenda financijske godine (analitika prema \u010dlanovima dru\u0161tva - dioni\u010darima)"
+ },
+ {
+ "name": "Dobitak iz privremenih razlika (odgo\u0111eni porezi)"
+ },
+ {
+ "name": "Dobitak za isplate i izuzimanja u tijeku godine (analitika po \u010dlanovima)"
+ }
+ ],
+ "name": "Dobitak poslovne godine"
+ }
+ ],
+ "name": "DOBITAK ILI GUBITAK POSLOVNE GODINE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Zadr\u017eani dobitak iz negativnog goodwilla"
+ },
+ {
+ "name": "Zadr\u017eani dobitak po prijedlogu uprave i N.O."
+ },
+ {
+ "children": [
+ {
+ "name": "Zadr\u017eani dobitak - neispl. dividende"
+ },
+ {
+ "name": "Zadr\u017eani dobitak \u010dlanova dru\u0161tva (analitika po \u010dlanovima)"
+ },
+ {
+ "name": "Neraspore\u0111eni zadr\u017eani dobitak"
+ },
+ {
+ "name": "Zadr\u017eani dobitak izuzet od isplate (npr. za investicije u imovinu)"
+ }
+ ],
+ "name": "Zadr\u017eani dobitak iz 2001. do 2004."
+ },
+ {
+ "children": [
+ {
+ "name": "Zadr\u017eani dobitak tajnog \u010dlana dru\u0161tva"
+ },
+ {
+ "name": "Zadr\u017eani dobitak za privatne tro\u0161kove \u010dlanova dru\u0161tva"
+ },
+ {
+ "name": "Zadr\u017eani dobitak za manjinske \u010dlanove dru\u0161tva"
+ },
+ {
+ "name": "Zadr\u017eani dobitak koji se izuzima od isplate (npr. za investicije u imovinu)"
+ },
+ {
+ "name": "Zadr\u017eani dobitak koji \u010deka raspored"
+ },
+ {
+ "name": "Zadr\u017eani dobitak \u010dlanova dru\u0161tva (analitika po \u010dlanovima)"
+ },
+ {
+ "name": "Zadr\u017eani dobitak - neispla\u0107ena dividenda"
+ }
+ ],
+ "name": "Zadr\u017eani dobitci ostvareni do kraja 2000."
+ },
+ {
+ "name": "Zadr\u017eani dobitak oblikovan iz realizirane rev. pri\u010duve"
+ },
+ {
+ "children": [
+ {
+ "name": "Zadr\u017eani dobitak \u010dlanova dru\u0161tva (analitika po \u010dlanovima)"
+ },
+ {
+ "name": "Zadr\u017eani dobitak - neispl. dividenda"
+ },
+ {
+ "name": "Zadr\u017eani dobitak izuzet od isplate (npr. za investicije u imovinu)"
+ },
+ {
+ "name": "Neraspore\u0111eni zadr\u017eani dobitak"
+ }
+ ],
+ "name": "Zadr\u017eani dobitak od 2005. i poslije"
+ }
+ ],
+ "name": "Zadr\u017eani dobitak (iz prethodnih godina)"
+ },
+ {
+ "children": [
+ {
+ "name": "Gubitak (dio) koji je iznad kapitala"
+ },
+ {
+ "name": "Preneseni gubitak (iz godine 200_.)"
+ },
+ {
+ "name": "Preneseni gubitak (iz godine 201_.)"
+ }
+ ],
+ "name": "Preneseni gubitak (kumuliran u prethodnim godinama - analitika po \u010dlanovima)"
+ }
+ ],
+ "name": "ZADR\u017dANI DOBITAK ILI PRENESENI GUBITAK"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Vrijednosni papiri na \u010duvanju (obveznice, dionice)"
+ },
+ {
+ "name": "Obveznice i druge vrijednosti na skladi\u0161tu (blagajni)"
+ },
+ {
+ "name": "Prodajna mjesta za izdane obveznice"
+ },
+ {
+ "name": "Blokovi ulaznica"
+ }
+ ],
+ "name": "Vrijednosnice u manipulaciji"
+ },
+ {
+ "children": [
+ {
+ "name": "Tra\u017ebine od kupaca iz zastupni\u010dke prodaje"
+ },
+ {
+ "name": "Primljeni \u010dekovi, mjenice za osiguranje otplate anuiteta za dobivene robne i financijske kredite"
+ },
+ {
+ "name": "Primljene zadu\u017enice"
+ },
+ {
+ "name": "Ostali vrijednosni papiri koji nisu stavljeni u optjecaj"
+ },
+ {
+ "name": "Primljena jamstva vjerovnika kao instrumenata pla\u0107anja"
+ },
+ {
+ "name": "Kori\u0161tene garancije u tijeku"
+ },
+ {
+ "name": "Izdane zadu\u017enice"
+ },
+ {
+ "name": "Izdane mjenice"
+ }
+ ],
+ "name": "Vrijednosni papiri"
+ },
+ {
+ "children": [
+ {
+ "name": "Materijalna prava"
+ },
+ {
+ "name": "Krediti ugovoreni"
+ },
+ {
+ "name": "Prava na kori\u0161tenja"
+ },
+ {
+ "name": "Prava na ratne reparacije i \u0161tete od oduzete imovine"
+ },
+ {
+ "name": "Prava po loro akreditivima (inozemni partneri)"
+ },
+ {
+ "name": "Hipoteka na tu\u0111oj imovini"
+ },
+ {
+ "name": "Prava po loro akreditivima (doma\u0107i partneri)"
+ }
+ ],
+ "name": "Prava"
+ },
+ {
+ "children": [
+ {
+ "name": "Primljena roba u komisiju i konsignaciju (tu\u0111a)"
+ },
+ {
+ "name": "Materijal i roba u doradi (tu\u0111a)"
+ },
+ {
+ "name": "Pozajmica strojeva i alata"
+ },
+ {
+ "name": "Za\u0161titna odje\u0107a i obu\u0107a na kori\u0161tenju"
+ },
+ {
+ "name": "Roba u skladi\u0161tu (tu\u0111a)"
+ },
+ {
+ "name": "Ambala\u017ea na kori\u0161tenju (tu\u0111a)"
+ },
+ {
+ "name": "Vlasni\u0161tvo orta\u010dke zajednice"
+ },
+ {
+ "name": "Materijali za doradne - lohn-poslove"
+ },
+ {
+ "name": "Roba u izvozu"
+ },
+ {
+ "name": "Zgrade i zemlji\u0161ta u zakupu"
+ }
+ ],
+ "name": "Imovina - materijalna u optjecaju"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveze za izdane mjenice"
+ },
+ {
+ "name": "Obveze za izdane zadu\u017enice"
+ },
+ {
+ "name": "Obveze za kori\u0161tene garancije u tijeku"
+ },
+ {
+ "name": "Obveze za \u010dekove i mjenice za osiguranje otplate anuiteta za robne i financijske kredite"
+ },
+ {
+ "name": "Jamstva od du\u017enika kao instrument pla\u0107anja"
+ },
+ {
+ "name": "Ostali vrijednosni papiri koji nisu stavljeni u optjecaj"
+ },
+ {
+ "name": "Obveze za primljene zadu\u017enice"
+ }
+ ],
+ "name": "Obveze za vrijednosne papire koji nisu stavljeni u optjecaj"
+ },
+ {
+ "children": [
+ {
+ "name": "Du\u017enici po hipoteci"
+ },
+ {
+ "name": "Ulaga\u010di u materijalna prava"
+ },
+ {
+ "name": "Izvor prava na kori\u0161tenje"
+ },
+ {
+ "name": "Krediti odobreni"
+ },
+ {
+ "name": "Ratne reparacije i nadoknade \u0161teta"
+ },
+ {
+ "name": "Izvori prava loro-akreditiva (doma\u0107i partneri)"
+ },
+ {
+ "name": "Izvori prava loro-akreditiva (inozemni partneri)"
+ },
+ {
+ "name": "Obveze zastupnika iz prodaje prema nalogodavcu"
+ }
+ ],
+ "name": "Izvori prava"
+ },
+ {
+ "children": [
+ {
+ "name": "Vlasnici zemlji\u0161ta i zgrada u zakupu"
+ },
+ {
+ "name": "Obveze za robu u izvozu (tu\u0111a roba)"
+ },
+ {
+ "name": "Obveze za materijale u doradi - lohnu"
+ },
+ {
+ "name": "Ortaci - vlasni\u0161tvo orta\u010dke zajednice"
+ },
+ {
+ "name": "Vlasnici ambala\u017ee u kori\u0161tenju"
+ },
+ {
+ "name": "Vlasnici robe u na\u0161im skladi\u0161tima"
+ },
+ {
+ "name": "Skladi\u0161te za\u0161titne odje\u0107e i obu\u0107e"
+ },
+ {
+ "name": "Vlasnici pozajmljenih strojeva i alata"
+ },
+ {
+ "name": "Vlasnici materijala i robe u doradi"
+ },
+ {
+ "name": "Obveze prema vlasnicima robe u komisiji i konsignaciji (tu\u0111a sredstva)"
+ }
+ ],
+ "name": "Izvori materijalne imovine"
+ },
+ {
+ "children": [
+ {
+ "name": "\u010cisti dobitak"
+ },
+ {
+ "name": "Tro\u0161ak kamata budu\u0107eg razdoblja"
+ },
+ {
+ "name": "Investicija - ulaganje - rashodi"
+ },
+ {
+ "name": "Prihod - priljev"
+ },
+ {
+ "name": "Dobitak"
+ },
+ {
+ "name": "Porezi i druga davanja"
+ }
+ ],
+ "name": "Obra\u010dun dobitka investicijskog pothvata"
+ },
+ {
+ "children": [
+ {
+ "name": "Izvori prihoda - priljeva"
+ },
+ {
+ "name": "Obveze prema ulaga\u010dima"
+ },
+ {
+ "name": "Obveze iz planiranog \u010distog dobitka"
+ },
+ {
+ "name": "Obveze za porez i druga javna davanja"
+ },
+ {
+ "name": "Ukalkulirani - planirani dobitak"
+ }
+ ],
+ "name": "Obveze s osnove investicijskog pothvata"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveznice i druge vrijednosnice"
+ },
+ {
+ "name": "Vrijednosni papiri (obveznice, dionice)"
+ },
+ {
+ "name": "Vrijednost zalihe blokova ulaznica"
+ },
+ {
+ "name": "Prodajna mjesta za izdane obveznice"
+ },
+ {
+ "name": "Kamate sadr\u017eane u vrijednosnicama ili obra\u010dunima"
+ }
+ ],
+ "name": "Obveze za izdane vrijednosnice u manipulaciji"
+ }
+ ],
+ "name": "IZVANBILAN\u010cNI ZAPISI"
+ }
+ ],
+ "name": "KAPITAL I PRI\u010cUVE TE IZVANBILAN\u010cNI ZAPISI"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Dobitak razdoblja (poslije poreza)"
+ },
+ {
+ "name": "Gubitak razdoblja"
+ }
+ ],
+ "name": "Dobitak ili gubitak razdoblja"
+ },
+ {
+ "children": [
+ {
+ "name": "Gubitak prije oporezivanja-a1"
+ }
+ ],
+ "name": "Gubitak prije oporezivanja"
+ },
+ {
+ "children": [
+ {
+ "name": "Dobitak prije oporezivanja-a1"
+ }
+ ],
+ "name": "Dobitak prije oporezivanja"
+ },
+ {
+ "children": [
+ {
+ "name": "Porez na dobitak (gubitak)-a1"
+ }
+ ],
+ "name": "Porez na dobitak (gubitak)"
+ }
+ ],
+ "name": "DOBITAK ILI GUBITAK RAZDOBLJA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Gubitak koji tereti manjinski interes-a1"
+ }
+ ],
+ "name": "Gubitak koji tereti manjinski interes"
+ },
+ {
+ "children": [
+ {
+ "name": "Dobitak pripisan manjinskom interesu-a1"
+ }
+ ],
+ "name": "Dobitak pripisan manjinskom interesu"
+ },
+ {
+ "children": [
+ {
+ "name": "Dobitak pripisan imateljima kapitala matice-a1"
+ }
+ ],
+ "name": "Dobitak pripisan imateljima kapitala matice"
+ },
+ {
+ "children": [
+ {
+ "name": "Gubitak koji tereti imatelje kapitala matice-a1"
+ }
+ ],
+ "name": "Gubitak koji tereti imatelje kapitala matice"
+ }
+ ],
+ "name": "DOBITAK ILI GUBITAK RAZDOBLJA KOJI PRIPADA DRUGIMA"
+ }
+ ],
+ "name": "FINANCIJSKI REZULTAT POSLOVANJA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Udio u dobitku povezanih dru\u0161tava"
+ },
+ {
+ "name": "Udio u dobitku orta\u0161tva"
+ }
+ ],
+ "name": "Udio u dobitku od pridru\u017eenih poduzetnika"
+ },
+ {
+ "children": [
+ {
+ "name": "Udio u gubitku ortaka"
+ },
+ {
+ "name": "Udio u gubitku povezanih dru\u0161tava"
+ }
+ ],
+ "name": "Udio u gubitku pridru\u017eenih poduzetnika"
+ }
+ ],
+ "name": "UDIO U GUBITKU I DOBITKU PRIDRU\u017dENIH PODUZETNIKA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Prihodi od prometa nekretnina"
+ },
+ {
+ "name": "Prihodi od prodaje robe dane u komisiju ili konsignaciju"
+ },
+ {
+ "name": "Prihodi od prodaje robe u povezanim dru\u0161tvima"
+ },
+ {
+ "name": "Prihodi od povratne naknade za ambala\u017eu (bez PDV-a)"
+ },
+ {
+ "name": "Prihodi od prodaje u poslov. jed. na podru\u010dju posebne dr\u017eav. skrbi i Vukovaru"
+ },
+ {
+ "name": "Prihodi od prodaje uvezene robe na veliko"
+ },
+ {
+ "name": "Prihodi od prodaje robe na veliko (analitika po prodajnim mjestima)"
+ },
+ {
+ "name": "Prihodi od prodaje robe na malo (analitika po prodav.)"
+ },
+ {
+ "name": "Prihodi od prodaje robe u tranzitu"
+ }
+ ],
+ "name": "Prihodi od prodaje robe"
+ },
+ {
+ "children": [
+ {
+ "name": "Prihodi od preprodaje nekretnina i umjetnina-a1"
+ }
+ ],
+ "name": "Prihodi od preprodaje nekretnina i umjetnina"
+ },
+ {
+ "children": [
+ {
+ "name": "Prihodi od prodaje korisnog otpada"
+ },
+ {
+ "name": "Prihodi od prikupljanja ambala\u017ee"
+ },
+ {
+ "name": "Prihodi od zbrinjavanja otpada"
+ }
+ ],
+ "name": "Ostali prihodi od prodaje roba i trgova\u010dkih usluga"
+ },
+ {
+ "children": [
+ {
+ "name": "Prihodi od prodaje robe na inozemnom tr\u017ei\u0161tu-a1"
+ }
+ ],
+ "name": "Prihodi od prodaje robe na inozemnom tr\u017ei\u0161tu"
+ },
+ {
+ "children": [
+ {
+ "name": "Prihodi od davanja mi\u0161ljenja"
+ },
+ {
+ "name": "Prihodi od fran\u0161iza i robnih znakova"
+ },
+ {
+ "name": "Prihodi od provizija"
+ },
+ {
+ "name": "Prihodi od usluge posredovanja"
+ }
+ ],
+ "name": "Prihodi od trgova\u010dkih usluga"
+ },
+ {
+ "children": [
+ {
+ "name": "Prihodi od prodaje nekurentne robe (robe u kvaru, o\u0161te-\u0107enju, demodirana i sl.)-a1"
+ }
+ ],
+ "name": "Prihodi od prodaje nekurentne robe (robe u kvaru, o\u0161te-\u0107enju, demodirana i sl.)"
+ },
+ {
+ "children": [
+ {
+ "name": "Prihodi od prodaje robe na potro\u0161a\u010dki kredit"
+ },
+ {
+ "name": "Prihodi od prodaje robe na robni kredit"
+ }
+ ],
+ "name": "Prihodi od prodaje robe na kredit"
+ },
+ {
+ "children": [
+ {
+ "name": "Prihodi od prodaje robe poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)-a1"
+ }
+ ],
+ "name": "Prihodi od prodaje robe poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)"
+ },
+ {
+ "children": [
+ {
+ "name": "Prihodi od prodaje robe ovisnim dru\u0161tvima-a1"
+ }
+ ],
+ "name": "Prihodi od prodaje robe ovisnim dru\u0161tvima"
+ },
+ {
+ "children": [
+ {
+ "name": "Prihodi od dane (prodane) robe u financijski lizing (najam)-a1"
+ }
+ ],
+ "name": "Prihodi od dane (prodane) robe u financijski lizing (najam)"
+ }
+ ],
+ "name": "PRIHODI OD PRODAJE TRGOVA\u010cKE ROBE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi uprave, prodaje, administracije (491)-a1"
+ }
+ ],
+ "name": "Tro\u0161kovi uprave, prodaje, administracije (491)"
+ },
+ {
+ "children": [
+ {
+ "name": "Ostali poslovni rashodi - nespomenuti-a1"
+ }
+ ],
+ "name": "Ostali poslovni rashodi - nespomenuti"
+ }
+ ],
+ "name": "TRO\u0160KOVI ADMINISTRACIJE I OSTALI RASHODI"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Prihodi od prodaje proizvoda i usluga poduzet. u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)-a1"
+ }
+ ],
+ "name": "Prihodi od prodaje proizvoda i usluga poduzet. u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)"
+ },
+ {
+ "children": [
+ {
+ "name": "Prihodi iz me\u0111unarodne plovidbe brodovima (\u010dl. 26., st. 10. ZoPD)"
+ },
+ {
+ "name": "Prihodi od internetskih usluga za inozemstvo"
+ },
+ {
+ "name": "Prihodi od poslovnih jedinica u inozemstvu"
+ },
+ {
+ "name": "Prihodi od prodaje turisti\u010dkih usluga u inozem."
+ }
+ ],
+ "name": "Prihodi od prodaje usluga u inozemstvo (mogu\u0107a analitika po vrstama usluga i zemljama kupcima)"
+ },
+ {
+ "children": [
+ {
+ "name": "Prihodi od najmova i zakupa-a1"
+ }
+ ],
+ "name": "Prihodi od najmova i zakupa"
+ },
+ {
+ "children": [
+ {
+ "name": "Prihodi od prodaje proizvoda i usluga ovisnim dru\u0161tvima (analitika po dru\u0161tvima)-a1"
+ }
+ ],
+ "name": "Prihodi od prodaje proizvoda i usluga ovisnim dru\u0161tvima (analitika po dru\u0161tvima)"
+ },
+ {
+ "children": [
+ {
+ "name": "Prihodi od hotela i no\u0107enja"
+ },
+ {
+ "name": "Prihodi od usluga prijevoza"
+ },
+ {
+ "name": "Prihodi od usluga za\u0161tite i istra\u017eivanja"
+ },
+ {
+ "name": "Prihodi od promid\u017ebenih usluga"
+ },
+ {
+ "name": "Prihodi od prodaje ostalih usluga"
+ },
+ {
+ "name": "Prihodi od programskih usluga"
+ },
+ {
+ "name": "Prihodi od restorana i gostionica"
+ },
+ {
+ "name": "Prihodi od servisnih usluga, usluga popravaka i sl. usluga"
+ },
+ {
+ "name": "Prihodi od knjigovodstvenih, usluga poreznog savjetovanja, revizorskih, konzultantskih i dr. usluga"
+ },
+ {
+ "name": "Prihodi od komunalnih usluga"
+ }
+ ],
+ "name": "Prihodi od prodaje usluga"
+ },
+ {
+ "children": [
+ {
+ "name": "Prihodi od prodaje poluproizvoda i nedovr\u0161enih proizvoda"
+ },
+ {
+ "name": "Prihodi ostvareni u posl. jed. na podru\u010dju posebne dr\u017eav. skrbi i u Vukovaru"
+ },
+ {
+ "name": "Prihod od povratne naknade za ambala\u017eu (bez PDV-a)"
+ },
+ {
+ "name": "Prihodi od prodaje stanova i dr. gra\u0111evina"
+ },
+ {
+ "name": "Prihodi od prodaje poluproizvoda i nedovr\u0161enih proizvoda"
+ },
+ {
+ "name": "Prihodi ostvareni u slobodnoj zoni"
+ },
+ {
+ "name": "Prodaja u vlastitim prodavaonicama"
+ },
+ {
+ "name": "Prihodi od prodaje proizvoda od redovne prodaje"
+ },
+ {
+ "name": "Prihodi od prodaje proizvoda na kredit ili otplatu"
+ },
+ {
+ "name": "Prihod od prodaje otpadaka iz proizvodnje"
+ }
+ ],
+ "name": "Prihodi od prodaje proizvoda (analitika po proizvodima ili profitnim centrima)"
+ },
+ {
+ "children": [
+ {
+ "name": "Prihodi od prodaje dobara u inozemstvo (mogu\u0107a analitika po vrstama proizvoda i zemljama)-a1"
+ }
+ ],
+ "name": "Prihodi od prodaje dobara u inozemstvo (mogu\u0107a analitika po vrstama proizvoda i zemljama)"
+ },
+ {
+ "children": [
+ {
+ "name": "Prihodi od graditeljskih usluga - iz ugovora o izgradnji (gra\u0111evina, postrojenja, brodova i sl.)-a1"
+ }
+ ],
+ "name": "Prihodi od graditeljskih usluga - iz ugovora o izgradnji (gra\u0111evina, postrojenja, brodova i sl.)"
+ },
+ {
+ "children": [
+ {
+ "name": "Ostali prihodi od prodaje u\u010dinaka-a1"
+ }
+ ],
+ "name": "Ostali prihodi od prodaje u\u010dinaka"
+ },
+ {
+ "children": [
+ {
+ "name": "Prihodi iz orta\u0161tva-a1"
+ }
+ ],
+ "name": "Prihodi iz orta\u0161tva"
+ }
+ ],
+ "name": "PRIHODI OD PRODAJE PROIZVODA I USLUGA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Razlika prihoda i rashoda (iz cjelokupnog poslovanja)-a1"
+ }
+ ],
+ "name": "Razlika prihoda i rashoda (iz cjelokupnog poslovanja)"
+ }
+ ],
+ "name": "RAZLIKA PRIHODA I RASHODA FINANCIJSKE GODINE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Prihodi od naknadno napla\u0107enih jamstava - garancija"
+ },
+ {
+ "name": "Prihodi od ukidanja tro\u0161kova od kojih se odustalo"
+ },
+ {
+ "name": "Prihodi od naplate iz ugovora po naknadnim priznanjima iz pro\u0161lih godina"
+ },
+ {
+ "name": "Prihodi od naknadno napla\u0107enih potra\u017eivanja iz prethodnih godina"
+ },
+ {
+ "name": "Naknadno utvr\u0111eni prihodi"
+ },
+ {
+ "name": "Prihodovanje dugoro\u010dnih rezerviranja"
+ },
+ {
+ "name": "Ukidanje pasiv. vrem. razgrani\u010denja"
+ },
+ {
+ "name": "Prihodi od zaprimanja dobara koja su prodana u prethodnom obra\u010d. razdoblju"
+ },
+ {
+ "name": "Prihodi od naknadno napla\u0107enih reklamacija"
+ }
+ ],
+ "name": "Prihodi od ukidanja rezerviranja i naknadno napla\u0107eni prihodi"
+ },
+ {
+ "children": [
+ {
+ "name": "Prihodi od zastare obveza"
+ },
+ {
+ "name": "Otpis obveza prema kreditorima"
+ },
+ {
+ "name": "Otpisi obveza prema dobavlja\u010dima, obveza za primljene predujmove i sl."
+ },
+ {
+ "name": "Prihodi od naknadnih odobrenja - sni\u017eenja i popusta od dobavlja\u010da i dr."
+ },
+ {
+ "name": "Otpis ostalih obveza"
+ },
+ {
+ "name": "Otpis obveza prema zaposlenicima"
+ }
+ ],
+ "name": "Prihodi od otpisa obveza i popusta"
+ },
+ {
+ "children": [
+ {
+ "name": "Prihodi od ranije otpisanih zaliha po novoj procjeni (HSFI t. 10.38. i MRS 2, t. 33.)"
+ },
+ {
+ "name": "Prihodi od prodaje otpisanih i rashodovanih sredstava rada (alata, opreme i sl.)"
+ },
+ {
+ "name": "Prihodi od prodaje dugotrajne materijalne imovine (iz uporabe a amortizirane)"
+ },
+ {
+ "name": "Prihodi od prodaje dugotr. nemater. imovine (trgov. znak, patent i dr.) - iz uporabe"
+ },
+ {
+ "name": "Inventurni vi\u0161kovi na robi, proizvodima i zalihama sirovina, materijala, dijelova i dugotrajne imovine"
+ },
+ {
+ "name": "Vi\u0161kovi u blagajni (novac, vrijed. papiri i dr.)"
+ },
+ {
+ "name": "Vi\u0161kovi iz neidentificiranih nov\u010danih doznaka u teku\u0107em poslovanju"
+ },
+ {
+ "name": "Prihodi od prodaje ulaganja u nekretnine (MRS 40. t. 69.)"
+ },
+ {
+ "name": "Prihodi od procjene prometa (utr\u0161ka) po nalazu poreznog nadzora"
+ },
+ {
+ "name": "Prihodi od ostalih primitaka bez nadoknade"
+ }
+ ],
+ "name": "Prihodi od rezidualnih imovinskih stavki, vi\u0161kova i procjena"
+ },
+ {
+ "children": [
+ {
+ "name": "Prihodi (odgo\u0111eni) od dr\u017eavnih potpora za investicije (sredstva)"
+ },
+ {
+ "name": "Prihodi od dr\u017eavnih potpora za pokri\u0107e tro\u0161kova"
+ },
+ {
+ "name": "Prihodi od dr\u017eavnih potpora za ostale odre\u0111ene namjene"
+ }
+ ],
+ "name": "Prihodi od dr\u017eavnih potpora (HSFI 15 i MRS 20)"
+ },
+ {
+ "children": [
+ {
+ "name": "Dobitci od procjene poljoprivrednih proizvoda"
+ },
+ {
+ "name": "Dobitci od prirasta biolo\u0161ke imovine"
+ },
+ {
+ "name": "Dobitci od procjene biolo\u0161ke imovine"
+ }
+ ],
+ "name": "Dobitci od procjene poljoprivrednih proizvoda i biolo\u0161ke imovine (HSFI 17, t. 17.12 i MRS 41)"
+ },
+ {
+ "children": [
+ {
+ "name": "Prihodi od procjene ostale imovine"
+ },
+ {
+ "name": "Prihodi od procjene zaliha i dr. imovine"
+ },
+ {
+ "name": "Prihodi od ukidanja gubitka (MRS 36)"
+ },
+ {
+ "name": "Prihodi od revalorizacije financijske imovine raspolo\u017eive za prodaju"
+ },
+ {
+ "name": "Prihodi od revalorizacije zaliha"
+ }
+ ],
+ "name": "Prihodi od revalorizacije - procjene"
+ },
+ {
+ "children": [
+ {
+ "name": "Prihodi od uporabe vlastitih proizvoda i usluga za dugotrajnu imovinu"
+ },
+ {
+ "name": "Prihodi uporabe vlastitih proizvoda i usluga za tro\u0161kove"
+ }
+ ],
+ "name": "Prihodi uporabe vlastitih proizvoda"
+ },
+ {
+ "children": [
+ {
+ "name": "Ostali nepredvi\u0111eni prihodi"
+ },
+ {
+ "name": "Prihod od izvanredne prodaje zna\u010dajnog dijela imovine"
+ },
+ {
+ "name": "Prihod od dugotrajne materijalne imovine namijenjene prodaji"
+ },
+ {
+ "name": "Prihod od izvansudskih nagodbi"
+ }
+ ],
+ "name": "Izvanredni - ostali prihodi (npr. veliki besplatni primitak, prihod koji nije proiza\u0161ao iz redovitog poslovanja)"
+ },
+ {
+ "children": [
+ {
+ "name": "Prihodi od dotacija i pomo\u0107i"
+ },
+ {
+ "name": "Prihodi od naknada za jamstva"
+ },
+ {
+ "name": "Prihodi za manjkove od odgovornih osoba"
+ },
+ {
+ "name": "Prihodi od ostalih nadoknada iz poslovanja"
+ },
+ {
+ "name": "Prihodi od subvencija"
+ },
+ {
+ "name": "Prihodi od refundacije za rad radnika"
+ },
+ {
+ "name": "Prihodi od naknada \u0161teta iz teku\u0107eg poslovanja"
+ },
+ {
+ "name": "Prihodi od prefakturiranih tro\u0161kova (npr. komunalnih, premija osiguranja i dr.)"
+ },
+ {
+ "name": "Prihodi za pokri\u0107e gubitka"
+ },
+ {
+ "name": "Prihodi s osnove basplatnog primitka opreme, nekretnina, zaliha i potra\u017eivanja"
+ }
+ ],
+ "name": "Prihodi od refundac., dotacija, subvencija i nadoknada"
+ },
+ {
+ "children": [
+ {
+ "name": "Prihodi od naplate \u0161teta uni\u0161tene imovine (po\u017earom, poplavom i dr. vi\u0161om silom)"
+ },
+ {
+ "name": "Prihodi od naplate \u0161teta po sudskim procesima (zbog oduzete imovine,zlouporabe znaka,imena,prava i dr.)"
+ },
+ {
+ "name": "Prihodi od kapara, odustatnina i sl."
+ },
+ {
+ "name": "Prihodi od vra\u0107enih premija osiguranja"
+ },
+ {
+ "name": "Prihodi od financ. in\u017eenjeringa(projekt., financ. i izgr., kupoprodaja poduze\u0107a i sl.) i provizija"
+ },
+ {
+ "name": "Prihodi od prodaje prava (patenata, licencija, koncesija, rente, imena, znaka i sl.)"
+ },
+ {
+ "name": "Prihodi s osnove povrata poreza na promet"
+ },
+ {
+ "name": "Prihodi od ugovorenih i napla\u0107enih penala zbog neizvr\u0161enja roka u isporuci"
+ },
+ {
+ "name": "Prihodi od nagrada za proizvod, uslugu, oblik i sl."
+ },
+ {
+ "name": "Prihodi od (nevra\u0107enih) kaucija i depozita"
+ }
+ ],
+ "name": "Ostali poslovni prihodi"
+ }
+ ],
+ "name": "OSTALI POSLOVNI I IZVANREDNI PRIHODI"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi vrijednosnog uskla\u0111enja dugotrajne imovine namijenjene prodaji (699)-a1"
+ }
+ ],
+ "name": "Tro\u0161kovi vrijednosnog uskla\u0111enja dugotrajne imovine namijenjene prodaji (699)"
+ },
+ {
+ "children": [
+ {
+ "name": "Nabavna vrijednost prodanih nekretnina i umjetnina-a1"
+ }
+ ],
+ "name": "Nabavna vrijednost prodanih nekretnina i umjetnina"
+ },
+ {
+ "children": [
+ {
+ "name": "Manjkovi i otpisi trgova\u010dke robe po o\u010devidu PU i sl. - porezno priznati"
+ },
+ {
+ "name": "Prekomjerni kalo, rastep, kvar i lom + PDV - porezno nepriznati"
+ },
+ {
+ "name": "Manjkovi uslijed vi\u0161e sile (provalne kra\u0111e, poplava, po\u017ear, potres i sl.) - porezno priznati"
+ },
+ {
+ "name": "Kalo, rastep, kvar i lom u dopu\u0161tenoj visini prema Pravilniku HGK - porezno priznati"
+ },
+ {
+ "name": "Manjak robe na teret odgovorne osobe"
+ }
+ ],
+ "name": "Tro\u0161kovi kala, rastepa, kvara i loma na robi i otpisi robe"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi dugotr. imov. namijenjeni prodaji-a1"
+ }
+ ],
+ "name": "Tro\u0161kovi dugotr. imov. namijenjeni prodaji"
+ },
+ {
+ "children": [
+ {
+ "name": "Gre\u0161kom neiskazani rashodi prodane robe u proteklim razdobljima u trgovini-a1"
+ }
+ ],
+ "name": "Gre\u0161kom neiskazani rashodi prodane robe u proteklim razdobljima u trgovini"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi zamjene robe u jamstvenom roku-a1"
+ }
+ ],
+ "name": "Tro\u0161kovi zamjene robe u jamstvenom roku"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi vrijednosnog uskla\u0111enja trgova\u010dke robe i predujmova (669, 679, 689)-a1"
+ }
+ ],
+ "name": "Tro\u0161kovi vrijednosnog uskla\u0111enja trgova\u010dke robe i predujmova (669, 679, 689)"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi prodane robe u tranzitu"
+ },
+ {
+ "name": "Tro\u0161ak prodane robe u poslov. jed."
+ },
+ {
+ "name": "Tro\u0161ak prodane robe u tuzemstvu"
+ },
+ {
+ "name": "Tro\u0161ak prodane robe u inozemstvu"
+ }
+ ],
+ "name": "Nabavna vrijednost prodane robe"
+ }
+ ],
+ "name": "TRO\u0160KOVI PRODANE ROBE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Tro\u0161ak zaliha prodanih proizvoda (60, 62, 63 i 64)-a1"
+ }
+ ],
+ "name": "Tro\u0161ak zaliha prodanih proizvoda (60, 62, 63 i 64)"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi vrijed. uskl. proizvod. u tijeku(609), poluproizvoda(629) i zaliha got. proizvoda (639 i 649)-a1"
+ }
+ ],
+ "name": "Tro\u0161kovi vrijed. uskl. proizvod. u tijeku(609), poluproizvoda(629) i zaliha got. proizvoda (639 i 649)"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi neiskori\u0161tenog kapaciteta (HSFI t. 10.18. i MRS 2 t. 13)-a1"
+ }
+ ],
+ "name": "Tro\u0161kovi neiskori\u0161tenog kapaciteta (HSFI t. 10.18. i MRS 2 t. 13)"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi nabavne vrijednosti materijala, dijelova, inventara i otpadaka"
+ },
+ {
+ "name": "Tro\u0161kovi manjkova materijala, dijelova i inventara kojom se tereti odgovorna osoba"
+ }
+ ],
+ "name": "Tro\u0161kovi prodanih zaliha materijala i otpadaka (31, 32, 35 i 36)"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi realiziranih usluga (490 i 601)-a1"
+ }
+ ],
+ "name": "Tro\u0161kovi realiziranih usluga (490 i 601)"
+ },
+ {
+ "children": [
+ {
+ "name": "Gubitci iz ugovora o izgradnj (MRS 11, t. 36.)-a1"
+ }
+ ],
+ "name": "Gubitci iz ugovora o izgradnj (MRS 11, t. 36.)"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi iz ugovora o orta\u0161tvu-a1"
+ }
+ ],
+ "name": "Tro\u0161kovi iz ugovora o orta\u0161tvu"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi isporu\u010denih proizvoda u jamstvenom roku (zamjena)"
+ },
+ {
+ "name": "Razlika vi\u0161eg tro\u0161ka proizvodnje od neto-vrij. koja se mo\u017ee realizirati (HSFIt.10.35. i MRS2t.28.-33.)"
+ },
+ {
+ "name": "Prekomjerni manjkovi proizvoda (HSFI t. 10.2. i MRS 2, t. 16.) - porezno nepriznati"
+ },
+ {
+ "name": "Prekomjerni manjkovi-porezno priznati teh.KRL i \u0161kart u proiz.(60,62,63i64 -HSFI t10.21. i MRS2,t14)"
+ },
+ {
+ "name": "Dopu\u0161teni manjkovi -porezno priznati- tehnolo\u0161ki KRL i \u0161kart u proizvodnji (sa skupina 60, 62, 63 i 64)"
+ }
+ ],
+ "name": "Rashodi zaliha proizvodnje (HSFI 10 i MRS 2)"
+ },
+ {
+ "children": [
+ {
+ "name": "Gre\u0161kom neiskazani rashodi proteklih razdoblja-a1"
+ }
+ ],
+ "name": "Gre\u0161kom neiskazani rashodi proteklih razdoblja"
+ }
+ ],
+ "name": "TRO\u0160KOVI PRODANIH ZALIHA PROIZVODA I USLUGA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Izvanredni rashodi od prodaje dugotrajne imovine (HSFI t. 8.35.)-a1"
+ }
+ ],
+ "name": "Izvanredni rashodi od prodaje dugotrajne imovine (HSFI t. 8.35.)"
+ },
+ {
+ "children": [
+ {
+ "name": "Izvanredni rashodi iz ostalih rijetkih i neobi\u010dnih doga\u0111aja ili transakcija-a1"
+ }
+ ],
+ "name": "Izvanredni rashodi iz ostalih rijetkih i neobi\u010dnih doga\u0111aja ili transakcija"
+ },
+ {
+ "children": [
+ {
+ "name": "Gubitci zbog izvla\u0161tenja ili zbog prirodnih katastrofa na va\u017enom dijelu imovine-a1"
+ }
+ ],
+ "name": "Gubitci zbog izvla\u0161tenja ili zbog prirodnih katastrofa na va\u017enom dijelu imovine"
+ },
+ {
+ "children": [
+ {
+ "name": "Izvanredni otpisi od otu\u0111enja imovine, nastali neo\u010dekivano i u visokoj vrijednosti (HSFt4.7. i MRS10t9)-a1"
+ }
+ ],
+ "name": "Izvanredni otpisi od otu\u0111enja imovine, nastali neo\u010dekivano i u visokoj vrijednosti (HSFt4.7. i MRS10t9)"
+ },
+ {
+ "children": [
+ {
+ "name": "Gubitci od procjene biolo\u0161ke imovine-a1"
+ }
+ ],
+ "name": "Gubitci od procjene biolo\u0161ke imovine"
+ },
+ {
+ "children": [
+ {
+ "name": "Nerealizirani gubitci-a1"
+ }
+ ],
+ "name": "Nerealizirani gubitci"
+ },
+ {
+ "children": [
+ {
+ "name": "Izvanredne kazne, penali, od\u0161tete, naknadno utvr\u0111. obveze i sl.-a1"
+ }
+ ],
+ "name": "Izvanredne kazne, penali, od\u0161tete, naknadno utvr\u0111. obveze i sl."
+ }
+ ],
+ "name": "IZVANREDNI - OSTALI RASHODI"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Prihodi od naplate \u017eivotnog osiguranja"
+ },
+ {
+ "name": "Prihodi iz burzovnih transakcija"
+ },
+ {
+ "name": "Prihodi iz faktoringa, forwarda, opcija i sl."
+ },
+ {
+ "name": "Prihodi od nepla\u0107enih obveza - davanja (za \u0161ume, poreze, \u010dlanarine, naknade i dr.)"
+ },
+ {
+ "name": "Prihodi iz fin. leasinga"
+ }
+ ],
+ "name": "Ostali financijski prihodi"
+ },
+ {
+ "children": [
+ {
+ "name": "Prihodi od udjela u dobitku u d.o.o. i dr."
+ },
+ {
+ "name": "Prihodi od dividendi"
+ }
+ ],
+ "name": "Prihodi od dividende i dobitaka iz udjela"
+ },
+ {
+ "children": [
+ {
+ "name": "Pozitivne te\u010dajne razlike iz ni\u017eih obveza prema inozemstvu"
+ },
+ {
+ "name": "Prihodi od ostalih te\u010dajnih razlika"
+ },
+ {
+ "name": "Pozitivne te\u010dajne razlike iz tra\u017ebina i stanja deviza na ra\u010dunu"
+ }
+ ],
+ "name": "Prihodi od te\u010dajnih razlika"
+ },
+ {
+ "children": [
+ {
+ "name": "Kamate na depozite i jam\u010devine"
+ },
+ {
+ "name": "Prihodi od kamata iz financijske imovine i dr."
+ },
+ {
+ "name": "Prihodi od zateznih kamata"
+ },
+ {
+ "name": "Prihodi od redovnih kamata"
+ }
+ ],
+ "name": "Prihodi od kamata"
+ },
+ {
+ "children": [
+ {
+ "name": "Ostali financijski prihodi od povezanih poduzet"
+ },
+ {
+ "name": "Ostali financijski prihodi od povez. poduzetnika"
+ },
+ {
+ "name": "Dobitci od prodaje udjela i dionica od povezanih poduzetnika"
+ },
+ {
+ "name": "Prihodi od kamata od povezanih poduzetnika"
+ },
+ {
+ "name": "Prihodi od te\u010dajnih razlika od povez. poduzet."
+ },
+ {
+ "name": "Prihodi od dividende (dobitka) iz udjela u povezanim poduzetnicima"
+ },
+ {
+ "name": "Prihodi od valutne (indeksne) klauzule iz odnosa s povezanim poduzetnicima"
+ }
+ ],
+ "name": "Kamate, te\u010dajne razlike, dividende i sl. prihodi iz odnosa s povezanim poduzetnicima"
+ },
+ {
+ "children": [
+ {
+ "name": "Prihodi negativnog goodwilla-a1"
+ }
+ ],
+ "name": "Prihodi negativnog goodwilla"
+ },
+ {
+ "children": [
+ {
+ "name": "Dobitci iz promjene vrijednosti ostale imovine"
+ },
+ {
+ "name": "Prihodi iz procjene fin. imovine namijenjene za trgovanje (HSFI 15. t. 15.52. i MRS 39. t. 55a. i dr.)"
+ },
+ {
+ "name": "Dobitci iz promjene fer vrijednosti ulaganja u nekretnine (HSFI 7. i MRS 40)"
+ }
+ ],
+ "name": "Nerealizirani dobitci (prihodi) od financijske imovine"
+ },
+ {
+ "children": [
+ {
+ "name": "Prihodi od kamata, te\u010d. razlika i dr. fin. prihoda iz odnosa s pridru\u017eenim poduz. i od udjela do 20%"
+ },
+ {
+ "name": "Financijski prihodi (dividende, dobitci) iz udjela u dru\u0161tvima do 20%"
+ }
+ ],
+ "name": "Dio prihoda od pridru\u017eenih poduzetnika i sudjeluju\u0107ih interesa"
+ },
+ {
+ "children": [
+ {
+ "name": "Prihodi iz udjela u investicijskim i dr. fondovima"
+ },
+ {
+ "name": "Dobitci od prodaje dionica i udjela (s nepovez. dru\u0161tvima) i dr. vrijed. papira"
+ },
+ {
+ "name": "Prihodi od primjene valutne (indeksne) klauzule"
+ },
+ {
+ "name": "Ostali financijski prihodi iz odnosa s nepovezanim poduzetnicima i dr. osobama"
+ },
+ {
+ "name": "Prihodi od prodaje ostale financijske imovine"
+ }
+ ],
+ "name": "Ostali financijski prihodi"
+ }
+ ],
+ "name": "FINANCIJSKI PRIHODI"
+ }
+ ],
+ "name": "POKRI\u0106E RASHODA I PRIHODI RAZDOBLJA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Nematerijalna imovina namijenjena prodaji-a1"
+ }
+ ],
+ "name": "Nematerijalna imovina namijenjena prodaji"
+ },
+ {
+ "children": [
+ {
+ "name": "Skupina imovine za prodaju (npr. pogon, poslov. jedinica i sl. )"
+ }
+ ],
+ "name": "Materijalna imovina namijenjena za prodaju"
+ },
+ {
+ "children": [
+ {
+ "name": "Vrijednosno uskla\u0111enje dugotrajne imovine namijenjena prodaji-a1"
+ }
+ ],
+ "name": "Vrijednosno uskla\u0111enje dugotrajne imovine namijenjena prodaji"
+ }
+ ],
+ "name": "DUGOTRAJNA IMOVINA NAMIJENJENA PRODAJI"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Proizvodnja u tijeku iz orta\u010dkog ugovora-a1"
+ }
+ ],
+ "name": "Proizvodnja u tijeku iz orta\u010dkog ugovora"
+ },
+ {
+ "children": [
+ {
+ "name": "Vrijednost usluga (u tijeku ili nedovr\u0161enih na datum bilance - MRS 2, t. 16.)-a1"
+ }
+ ],
+ "name": "Vrijednost usluga (u tijeku ili nedovr\u0161enih na datum bilance - MRS 2, t. 16.)"
+ },
+ {
+ "children": [
+ {
+ "name": "Proizvodnja u tijeku (po serijama, nositeljima, mjestima, radnim nalozima i sl.)-a1"
+ }
+ ],
+ "name": "Proizvodnja u tijeku (po serijama, nositeljima, mjestima, radnim nalozima i sl.)"
+ },
+ {
+ "children": [
+ {
+ "name": "Obustavljena proizvodnja-a1"
+ }
+ ],
+ "name": "Obustavljena proizvodnja"
+ },
+ {
+ "children": [
+ {
+ "name": "Proizvodnja u doradi i manipulaciji-a1"
+ }
+ ],
+ "name": "Proizvodnja u doradi i manipulaciji"
+ },
+ {
+ "children": [
+ {
+ "name": "Proizvodnja u slobodnoj zoni-a1"
+ }
+ ],
+ "name": "Proizvodnja u slobodnoj zoni"
+ },
+ {
+ "children": [
+ {
+ "name": "Vanjska proizvodnja (kooperacija i dr.)-a1"
+ }
+ ],
+ "name": "Vanjska proizvodnja (kooperacija i dr.)"
+ },
+ {
+ "children": [
+ {
+ "name": "Vrijednosno uskla\u0111ivanje proizvodnje - usluga-a1"
+ }
+ ],
+ "name": "Vrijednosno uskla\u0111ivanje proizvodnje - usluga"
+ }
+ ],
+ "name": "PROIZVODNJA - TRO\u0160KOVI KONVERZIJE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Vrijednosno uskla\u0111ivanje nedovr\u0161enih proizvoda i poluproizvoda-a1"
+ }
+ ],
+ "name": "Vrijednosno uskla\u0111ivanje nedovr\u0161enih proizvoda i poluproizvoda"
+ },
+ {
+ "children": [
+ {
+ "name": "Zalihe poluproizvoda (analitika prema osnovnim skupinama ili po stupnju dovr\u0161enosti)-a1"
+ }
+ ],
+ "name": "Zalihe poluproizvoda (analitika prema osnovnim skupinama ili po stupnju dovr\u0161enosti)"
+ },
+ {
+ "children": [
+ {
+ "name": "Nedovr\u0161eni proizvodi i poluproizvodi (analitika po vrstama proizvoda)-a1"
+ }
+ ],
+ "name": "Nedovr\u0161eni proizvodi i poluproizvodi (analitika po vrstama proizvoda)"
+ }
+ ],
+ "name": "NEDOVR\u0160ENI PROIZVODI I POLUPROIZVODI"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Vrijednosno uskla\u0111ivanje nekretnina i umjetnina u prometu i predujmova-a1"
+ }
+ ],
+ "name": "Vrijednosno uskla\u0111ivanje nekretnina i umjetnina u prometu i predujmova"
+ },
+ {
+ "children": [
+ {
+ "name": "Ura\u010dunana razlika u cijeni nekretnina i umjetnina za daljnju prodaju-a1"
+ }
+ ],
+ "name": "Ura\u010dunana razlika u cijeni nekretnina i umjetnina za daljnju prodaju"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi dodatnog ure\u0111enja - dorade-a1"
+ }
+ ],
+ "name": "Tro\u0161kovi dodatnog ure\u0111enja - dorade"
+ },
+ {
+ "children": [
+ {
+ "name": "Predujmovi za kupnju nekretnina radi daljnje prodaje-a1"
+ }
+ ],
+ "name": "Predujmovi za kupnju nekretnina radi daljnje prodaje"
+ },
+ {
+ "children": [
+ {
+ "name": "Ura\u010dunani PDV u umjetnine-a1"
+ }
+ ],
+ "name": "Ura\u010dunani PDV u umjetnine"
+ },
+ {
+ "children": [
+ {
+ "name": "Nekretnine za prodaju (ure\u0111ene)-a1"
+ }
+ ],
+ "name": "Nekretnine za prodaju (ure\u0111ene)"
+ },
+ {
+ "children": [
+ {
+ "name": "Umjetnine u prodaji-a1"
+ }
+ ],
+ "name": "Umjetnine u prodaji"
+ },
+ {
+ "children": [
+ {
+ "name": "Nabavna vrijednost nekretnina za preprodaju (s porezom na promet)-a1"
+ }
+ ],
+ "name": "Nabavna vrijednost nekretnina za preprodaju (s porezom na promet)"
+ }
+ ],
+ "name": "NEKRETNINE I UMJETNINE ZA TRGOVANJE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Vrijednosno uskla\u0111ivanje bilo\u0161ke imovine-a1"
+ }
+ ],
+ "name": "Vrijednosno uskla\u0111ivanje bilo\u0161ke imovine"
+ },
+ {
+ "children": [
+ {
+ "name": "Bilo\u0161ka imovina za prodaju-a1"
+ }
+ ],
+ "name": "Zaliha bilo\u0161ke imovine za prodaju"
+ },
+ {
+ "children": [
+ {
+ "name": "Zalihe biolo\u0161ke proizvodnje u toku-a1"
+ }
+ ],
+ "name": "Zalihe biolo\u0161ke proizvodnje u toku"
+ }
+ ],
+ "name": "BIOLO\u0160KA IMOVINA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Gotovi proizvodi iz orta\u0161tava-a1"
+ }
+ ],
+ "name": "Gotovi proizvodi iz orta\u0161tava"
+ },
+ {
+ "children": [
+ {
+ "name": "Vrijednosno uskla\u0111ivanje zaliha gotovih proizvoda-a1"
+ }
+ ],
+ "name": "Vrijednosno uskla\u0111ivanje zaliha gotovih proizvoda"
+ },
+ {
+ "children": [
+ {
+ "name": "Gotovi proizvodi dani u komisijsku prodaju-a1"
+ }
+ ],
+ "name": "Gotovi proizvodi dani u komisijsku prodaju"
+ },
+ {
+ "children": [
+ {
+ "name": "Gotovi proizvodi dani u konsignacijsku prodaju-a1"
+ }
+ ],
+ "name": "Gotovi proizvodi dani u konsignacijsku prodaju"
+ },
+ {
+ "children": [
+ {
+ "name": "Gotovi proizvodi na skladi\u0161tu (razrada za svako skladi\u0161te, pa po skupinama, tipovima, vrstama i sl.)-a1"
+ }
+ ],
+ "name": "Gotovi proizvodi na skladi\u0161tu (razrada za svako skladi\u0161te, pa po skupinama, tipovima, vrstama i sl.)"
+ },
+ {
+ "children": [
+ {
+ "name": "Gotovi proizvodi u javnom skladi\u0161tu, silosu, i dr.-a1"
+ }
+ ],
+ "name": "Gotovi proizvodi u javnom skladi\u0161tu, silosu, i dr."
+ },
+ {
+ "children": [
+ {
+ "name": "Zalihe nekurentnih proizvoda i otpadaka-a1"
+ }
+ ],
+ "name": "Zalihe nekurentnih proizvoda i otpadaka"
+ },
+ {
+ "children": [
+ {
+ "name": "Gotovi proizvodi u izlo\u017ebenim prostorima-a1"
+ }
+ ],
+ "name": "Gotovi proizvodi u izlo\u017ebenim prostorima"
+ },
+ {
+ "children": [
+ {
+ "name": "Gotovi proizvodi u doradi, obradi i manipulaciji-a1"
+ }
+ ],
+ "name": "Gotovi proizvodi u doradi, obradi i manipulaciji"
+ },
+ {
+ "children": [
+ {
+ "name": "Gotovi proizvodi u slobodnoj zoni-a1"
+ }
+ ],
+ "name": "Gotovi proizvodi u slobodnoj zoni"
+ }
+ ],
+ "name": "ZALIHE GOTOVIH PROIZVODA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Roba u slobodnoj zoni"
+ },
+ {
+ "name": "Vlastita roba u carinskom skladi\u0161tu tipa \"D\""
+ }
+ ],
+ "name": "Roba u carinskom skladi\u0161tu \"D\" ili u slobodnoj zoni"
+ },
+ {
+ "children": [
+ {
+ "name": "Ura\u010dunani PDV (analitika po prodajnim mjestima i poreznim stopama)"
+ },
+ {
+ "name": "Ura\u010dunani porez na luksuz"
+ }
+ ],
+ "name": "Ura\u010dunani porezi u robi"
+ },
+ {
+ "children": [
+ {
+ "name": "Roba na putu-a1"
+ }
+ ],
+ "name": "Roba na putu"
+ },
+ {
+ "children": [
+ {
+ "name": "Vrijednost robe u doradi"
+ },
+ {
+ "name": "Tro\u0161kovi u svezi s doradom"
+ }
+ ],
+ "name": "Roba u doradi, obradi i manipulaciji"
+ },
+ {
+ "children": [
+ {
+ "name": "Roba u tu\u0111em skladi\u0161tu"
+ },
+ {
+ "name": "Roba u izlo\u017ebenim prostorima"
+ },
+ {
+ "name": "Roba u tu\u0111im silosima, hladnja\u010dama i sl."
+ }
+ ],
+ "name": "Roba u tu\u0111em skladi\u0161tu i izlozima"
+ },
+ {
+ "children": [
+ {
+ "name": "Roba u vlastitom veleprodajnom skladi\u0161tu (analitika po skladi\u0161tima)"
+ },
+ {
+ "name": "Zaliha otpadaka od robe"
+ }
+ ],
+ "name": "Roba u skladi\u0161tu"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Roba u prodavaonici A s PDV-om 23%"
+ },
+ {
+ "name": "Roba u prodavaonici A s PDV-om 10%"
+ },
+ {
+ "name": "Roba u prodavaonici A s PDV-om 0%, itd."
+ }
+ ],
+ "name": "Roba u prodavaonici (po prodajnoj cijeni -analitika po prodavaonicama), ili"
+ }
+ ],
+ "name": "Roba u prodavaonicama"
+ },
+ {
+ "children": [
+ {
+ "name": "Roba dana u komisijsku ili konsignacijsku prodaju-a1"
+ }
+ ],
+ "name": "Roba dana u komisijsku ili konsignacijsku prodaju"
+ },
+ {
+ "children": [
+ {
+ "name": "Prepravljene cijene robe zbog monetarnih oscilacija"
+ },
+ {
+ "name": "Vrijednosno uskla\u0111enje zbog pada cijena, smanjenja uporabljivosti i sl."
+ }
+ ],
+ "name": "Vrijednosno uskla\u0111ivanje zaliha robe"
+ },
+ {
+ "children": [
+ {
+ "name": "Razlika u cijeni robe na skladi\u0161tu (analiti\u010dki po skupinama robe s istom mar\u017eom)"
+ },
+ {
+ "name": "Ura\u010dunana mar\u017ea robe u prodavaonici"
+ }
+ ],
+ "name": "Ura\u010dunana razlika u cijeni robe"
+ }
+ ],
+ "name": "ROBA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Vrijednosno uskla\u0111enje danih predujmova za robu-a1"
+ }
+ ],
+ "name": "Vrijednosno uskla\u0111enje danih predujmova za robu"
+ },
+ {
+ "children": [
+ {
+ "name": "Dani predujmovi za robu povezanom dru\u0161tvu-a1"
+ }
+ ],
+ "name": "Dani predujmovi za robu povezanom dru\u0161tvu"
+ },
+ {
+ "children": [
+ {
+ "name": "Dani predujmovi za nabavu robe-a1"
+ }
+ ],
+ "name": "Dani predujmovi za nabavu robe"
+ },
+ {
+ "children": [
+ {
+ "name": "Dani predujmovi uvozniku za nabavu robe-a1"
+ }
+ ],
+ "name": "Dani predujmovi uvozniku za nabavu robe"
+ }
+ ],
+ "name": "PREDUJMOVI ZA NABAVU ROBE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ura\u010dunani porez na luksuz-a1"
+ }
+ ],
+ "name": "Ura\u010dunani porez na luksuz"
+ },
+ {
+ "children": [
+ {
+ "name": "Gotovi proizvodi u prodaji u vlastitim prodavaonicama (analitika po prodavaonicama)-a1"
+ }
+ ],
+ "name": "Gotovi proizvodi u prodaji u vlastitim prodavaonicama (analitika po prodavaonicama)"
+ },
+ {
+ "children": [
+ {
+ "name": "Vrijednosno uskla\u0111ivanje gotovih proizvoda u prodavaonicama-a1"
+ }
+ ],
+ "name": "Vrijednosno uskla\u0111ivanje gotovih proizvoda u prodavaonicama"
+ },
+ {
+ "children": [
+ {
+ "name": "Ura\u010dunana mar\u017ea u prodajnoj cijeni gotovih proizvoda-a1"
+ }
+ ],
+ "name": "Ura\u010dunana mar\u017ea u prodajnoj cijeni gotovih proizvoda"
+ },
+ {
+ "children": [
+ {
+ "name": "Ura\u010dunani PDV u vrijednosti proizvoda-a1"
+ }
+ ],
+ "name": "Ura\u010dunani PDV u vrijednosti proizvoda"
+ }
+ ],
+ "name": "GOTOVI PROIZVODI U VLASTITIM PRODAVAONICAMA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Kupovna cijena robe od dobavlja\u010da-a1"
+ }
+ ],
+ "name": "Kupovna cijena robe od dobavlja\u010da"
+ },
+ {
+ "children": [
+ {
+ "name": "Nadoknada uvozniku za uslugu uvoza"
+ },
+ {
+ "name": "Transportno osiguranje"
+ },
+ {
+ "name": "Tro\u0161kovi posebnog pakiranja - ambala\u017ee"
+ },
+ {
+ "name": "Tro\u0161kovi transporta"
+ },
+ {
+ "name": "Tro\u0161kovi ukrcaja i iskrcaja (fakturirani)"
+ },
+ {
+ "name": "Tro\u0161kovi \u010duvanja i rukovanja (u fazi nabave)"
+ },
+ {
+ "name": "\u0160pediterski i bankarski tro\u0161kovi"
+ },
+ {
+ "name": "Tro\u0161kovi vlastitog transporta (ne vi\u0161e od tarife javnog prijevoza) dovo\u0111enja robe na prodajnu lokaciju"
+ },
+ {
+ "name": "Tro\u0161kovi oblikovanja za posebne kupce"
+ },
+ {
+ "name": "Ostali tro\u0161kovi kupnje (pregledi, atesti i tro\u0161kovi u svezi s dovo\u0111enjem robe na zalihu -HSFI10 i MRS2)"
+ }
+ ],
+ "name": "Ostali tro\u0161kovi nabave u svezi s dovo\u0111enjem robe na zalihu"
+ },
+ {
+ "children": [
+ {
+ "name": "Carina i druge uvozne pristojbe za robu-a1"
+ }
+ ],
+ "name": "Carina i druge uvozne pristojbe za robu"
+ },
+ {
+ "children": [
+ {
+ "name": "Posebni porezi (tro\u0161arine)-a1"
+ }
+ ],
+ "name": "Posebni porezi (tro\u0161arine)"
+ },
+ {
+ "children": [
+ {
+ "name": "Obra\u010dun nabave - tro\u0161ak kupnje-a1"
+ }
+ ],
+ "name": "Obra\u010dun nabave - tro\u0161ak kupnje"
+ }
+ ],
+ "name": "OBRA\u010cUN TRO\u0160KOVA NABAVE ROBE - TRO\u0160KOVI KUPNJE"
+ }
+ ],
+ "name": "PROIZVODNJA, BIOLO\u0160KA IMOVINA, GOTOVI PROIZVODI, ROBA I DUGOTRAJNA IMOVINA NAMIJENJENA PRODAJI"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi neto pla\u0107a uprave i prodaje"
+ },
+ {
+ "name": "Tro\u0161kovi neto pla\u0107a proizvodnje"
+ },
+ {
+ "name": "Ostali povremeni primitci"
+ }
+ ],
+ "name": "Neto pla\u0107e i nadoknade"
+ },
+ {
+ "children": [
+ {
+ "name": "Doprinosi za beneficirani radni sta\u017e"
+ },
+ {
+ "name": "Proizvodnja"
+ },
+ {
+ "name": "Uprava i prodaja"
+ },
+ {
+ "name": "Ostali povremeni primitci"
+ }
+ ],
+ "name": "Doprinosi na pla\u0107e"
+ },
+ {
+ "children": [
+ {
+ "name": "Ostali povremeni primitci"
+ },
+ {
+ "name": "Uprava i prodaja"
+ },
+ {
+ "name": "Proizvodnja"
+ }
+ ],
+ "name": "Tro\u0161kovi doprinosa iz pla\u0107a"
+ },
+ {
+ "children": [
+ {
+ "name": "Ostali povremeni primitci"
+ },
+ {
+ "name": "Proizvodnja"
+ },
+ {
+ "name": "Uprava i prodaja"
+ }
+ ],
+ "name": "Tro\u0161kovi poreza i prireza"
+ },
+ {
+ "children": [
+ {
+ "name": "Bruto pla\u0107e (privremeno v. napom. 2)-a1"
+ }
+ ],
+ "name": "Bruto pla\u0107e (privremeno v. napom. 2)"
+ }
+ ],
+ "name": "TRO\u0160KOVI OSOBLJA - PLA\u0106E"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ostali nespomenuti poslovni rashodi"
+ },
+ {
+ "name": "Tro\u0161kovi -porezno nepriznati- koji nisu u svezi s ostvarivanjem dobitka(\u010dl7, st1,t13.ZoPD-red.br.24PD)"
+ },
+ {
+ "name": "Rashodi utvr\u0111eni u postupku nadzora (\u010dl. 7. st. 1. t. 11. ZoPD) - skrivene isplate dobitka"
+ },
+ {
+ "name": "Tro\u0161kovi povalstica i dr. oblici imovinskih koristi (\u010dl. 7., st.1. t.10. ZoPD) - porezno nepriznati"
+ }
+ ],
+ "name": "Ostali tro\u0161kovi - rashodi (\u010dl. 7. ZoPD)"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi iz posredovanja"
+ },
+ {
+ "name": "Tro\u0161kovi iz orta\u010dkog ugovora"
+ }
+ ],
+ "name": "Tro\u0161kovi iz drugih aktivnosti (izvan osnovne djelatnosti)"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi naknadnih razlika iz nabava"
+ },
+ {
+ "name": "Naknadno utvr\u0111eni tro\u0161kovi - ra\u010duni iz prethodnih godina"
+ },
+ {
+ "name": "Ispravak pogre\u0161aka prethodnih razdoblja"
+ }
+ ],
+ "name": "Naknadno utvr\u0111eni tro\u0161kovi poslovanja"
+ },
+ {
+ "children": [
+ {
+ "name": "Izravni otpisi nenapla\u0107enih potra\u017eivanja od kupaca i drugih koja nisu vrijednosno uskla\u0111ena"
+ },
+ {
+ "name": "Otpisi nenapla\u0107enih jamstava i drugih osiguranja"
+ },
+ {
+ "name": "Tro\u0161kovi ostalih otpisa"
+ }
+ ],
+ "name": "Otpisi vrijednosno neuskla\u0111enih potra\u017eivanja"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi nenadokna\u0111enih jamstava za prodana dobra"
+ },
+ {
+ "name": "Tro\u0161kovi naknadnih reklamacija"
+ },
+ {
+ "name": "Naknadno odobreni popusti i odobrenja"
+ },
+ {
+ "name": "Tro\u0161kovi uzoraka zbog kontrole i pregleda, izlaganje radi prodaje i sl."
+ },
+ {
+ "name": "Tro\u0161kovi nagodbe (razlike iz sni\u017eenja)"
+ }
+ ],
+ "name": "Tro\u0161ak naknadnih popusta, sni\u017eenja, reklamacija i tro\u0161kovi uzoraka"
+ },
+ {
+ "children": [
+ {
+ "name": "Ostali manjkovi iz imovine"
+ },
+ {
+ "name": "Manjkovi novca i vrijednosnih papira"
+ },
+ {
+ "name": "Prekomjerni manjkovi na zalihama (KRL) iznad normativa+PDV, prema HGK,(\u010dl.7.,st.5.ZoPD)"
+ },
+ {
+ "name": "Dopu\u0161teni manjkovi - kalo, rastep, kvar i lom na zalihama prema odlukama HGK, HOK ili internim aktima"
+ },
+ {
+ "name": "Manjkovi uslijed vi\u0161e sile (provalna kra\u0111a, elementarna nepogoda)"
+ }
+ ],
+ "name": "Manjkovi i provalne kra\u0111e na zalihama i drugim sredstvima"
+ },
+ {
+ "children": [
+ {
+ "name": "Neamortizirana vrijednost rashodovane, uni\u0161tene ili otu\u0111ene dugotrajne imovine"
+ },
+ {
+ "name": "Otpisi imovine izvan uporabe - rashod"
+ },
+ {
+ "name": "Gubitak od prodane dug. imov. koja se ne amortizira"
+ },
+ {
+ "name": "Gubitak od prodaje ost. dug. mat. i nemat. imovine"
+ },
+ {
+ "name": "Otpisi materijala i robe - rashod"
+ }
+ ],
+ "name": "Rashodi - otpisi nematerijalne i materijalne imovine"
+ },
+ {
+ "children": [
+ {
+ "name": "Ostali izdatci za \u0161tete"
+ },
+ {
+ "name": "Tro\u0161kovi preuzetih obveza iz ugovora"
+ },
+ {
+ "name": "Kazne za parkiranje"
+ },
+ {
+ "name": "Nadoknade \u0161tete - tro\u0161kovi po nagodbama i sudskim presudama - tu\u017ebama"
+ },
+ {
+ "name": "Ugovorene kazne i penali zbog neizvr\u0161enja, propusta i sl."
+ },
+ {
+ "name": "Penali, le\u017earine, dangubnine"
+ },
+ {
+ "name": "Tro\u0161kovi kazni za prijestupe i prekr\u0161aje i sl. (\u010dl. 7., st. 1., t. 7. ZoPD)"
+ },
+ {
+ "name": "Tro\u0161kovi prisilne naplate poreza i dr. davanja (\u010dl. 7., st. 1., t. 6. ZoPD)"
+ },
+ {
+ "name": "Nadoknade \u0161teta iz radnog odnosa (npr. za godi\u0161nji odmor, ozljede na radu, od\u0161tetne rente i sl.)"
+ }
+ ],
+ "name": "Kazne, penali, nadoknade \u0161teta i tro\u0161kovi iz ugovora"
+ },
+ {
+ "children": [
+ {
+ "name": "Darovanje politi\u010dkih stranaka i nezavisnih kandidata"
+ },
+ {
+ "name": "Darovi bez protu\u010dinidbe prim. i izdatci nisu u svezi s ostv.dobitka+PDV,osim na novac-\u010dl7,st1.,t13ZoPD"
+ },
+ {
+ "name": "Porezno nepriznata darovanja iznad 2% UP (iznad dop. s 486) i ino. udruga i sl. (\u010dl.7.st.1.t.10 ZoPD)"
+ }
+ ],
+ "name": "Darovanja iznad 2% od UP i dr. darovanja"
+ },
+ {
+ "children": [
+ {
+ "name": "Darovanje za op\u0107ekorisne namjene (u novcu ili naravi do 2% od UP pr.god. - \u010dl. 7., st. 7. ZoPD)"
+ },
+ {
+ "name": "Darovanje za zdrav.potrebe (vanjskih osoba do 2% UPpr.god. a nije pokriveno osig.-\u010dl.7.,st.8.ZoPD)"
+ }
+ ],
+ "name": "Darovanje do 2% od ukupnog prihoda"
+ }
+ ],
+ "name": "OSTALI POSLOVNI RASHODI"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Raspored tro\u0161kova za obra\u010dun proiz. i usluga (HSFI10, MRS2, MRS11)-uskladi\u0161tivi tro\u0161kovi (na 60,62i63)-a1"
+ }
+ ],
+ "name": "Raspored tro\u0161kova za obra\u010dun proiz. i usluga (HSFI10, MRS2, MRS11)-uskladi\u0161tivi tro\u0161kovi (na 60,62i63)"
+ },
+ {
+ "children": [
+ {
+ "name": "Raspored tro\u0161kova za pokri\u0107e upravnih, administrativnih, prodajnih i drugih tro\u0161kova (na rn 70 i 71)-a1"
+ }
+ ],
+ "name": "Raspored tro\u0161kova za pokri\u0107e upravnih, administrativnih, prodajnih i drugih tro\u0161kova (na rn 70 i 71)"
+ }
+ ],
+ "name": "RASPORED TRO\u0160KOVA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ostali tro\u0161kovi energije u proizvodnji"
+ },
+ {
+ "name": "Tro\u0161ak goriva za teretna vozila (kamione, autobuse, strojeve, brodove i sl.)"
+ },
+ {
+ "name": "Elektri\u010dna energija"
+ },
+ {
+ "name": "Plin, para, briketi i drva"
+ },
+ {
+ "name": "Mazut i ulje za lo\u017eenje"
+ },
+ {
+ "name": "Dizelsko gorivo, benzin i motorno ulje (za stroj. i sl.)"
+ }
+ ],
+ "name": "Potro\u0161ena energija u proizvodnji dobara i usluga"
+ },
+ {
+ "children": [
+ {
+ "name": "Odstupanja od standardnog tro\u0161ka-a1"
+ }
+ ],
+ "name": "Odstupanja od standardnog tro\u0161ka"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi energije na pomo\u0107nim mjestima u proizvodnji-a1"
+ }
+ ],
+ "name": "Tro\u0161kovi energije na pomo\u0107nim mjestima u proizvodnji"
+ },
+ {
+ "children": [
+ {
+ "name": "Uniformirana radna odje\u0107a i obu\u0107a"
+ },
+ {
+ "name": "Voda (izvorska) za pi\u0107e"
+ },
+ {
+ "name": "Tro\u0161kovi ukrasnog bilja"
+ },
+ {
+ "name": "Tro\u0161kovi opomena"
+ },
+ {
+ "name": "Materijal i sredstva za \u010di\u0161\u0107enje i odr\u017eavanje"
+ },
+ {
+ "name": "Uredski materijal (papir, registratori, olovke, tiskanice, toneri, ulo\u0161ci, kalendari, rokovnici i sl.)"
+ },
+ {
+ "name": "Ambala\u017eni materijal, vrpce za blagajne, blokovi papira, pisa\u010di, naljepnice, etikete i dr."
+ },
+ {
+ "name": "Tro\u0161kovi otpisa sitnog inventara"
+ },
+ {
+ "name": "Ostali materijalni tro\u0161kovi trgovine"
+ }
+ ],
+ "name": "Materijalni tro\u0161kovi administracije, uprave i prodaje"
+ },
+ {
+ "children": [
+ {
+ "name": "Materijali u pomo\u0107noj djelatnosti (za restoran i dr.)"
+ },
+ {
+ "name": "Ostali izravni i op\u0107i tro\u0161kovi pogona - uslu\u017ene jedinice (HSFI t. 10.17 i MRS 2, t. 10. do 19.)"
+ },
+ {
+ "name": "Poluproizvodi za ugradnju"
+ },
+ {
+ "name": "Pomo\u0107ni materijali (mazivo, ljepila, svrdla, pile, no\u017eevi, brusne plo\u010de i dr.)"
+ },
+ {
+ "name": "Osnovni materijali i sirovine"
+ },
+ {
+ "name": "Dijelovi i sklopovi"
+ },
+ {
+ "name": "Materijal pogonske administracije i menad\u017ementa (uredski potro\u0161ni i sl.)"
+ },
+ {
+ "name": "Tro\u0161kovi oblikovanja proizvoda za posebne kupce"
+ },
+ {
+ "name": "Potro\u0161ni materijal za \u010di\u0161\u0107enje i odr\u017eavanje"
+ },
+ {
+ "name": "Materijal za HTZ za\u0161titu, radna i za\u0161titna odje\u0107a i obu\u0107a"
+ }
+ ],
+ "name": "Tro\u0161kovi sirovina i materijala (za proizvodnju dobara i usluga)"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi paleta, gajbi i sl."
+ },
+ {
+ "name": "Tro\u0161kovi neodvojive ambala\u017ee u proizvodnji (boce, limenke, kutije i dr.)"
+ }
+ ],
+ "name": "Tro\u0161kovi ambala\u017ee"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi projekta za temeljna istra\u017eivanja proizvoda"
+ }
+ ],
+ "name": "Tro\u0161kovi istra\u017eivanja i razvoja (Zak. o znan - Nn. br. 46/07.)"
+ },
+ {
+ "children": [
+ {
+ "name": "Materijal za odr\u017eavanje opreme i objekata"
+ },
+ {
+ "name": "Potro\u0161eni rezervni dijelovi za popravak vlastite opreme"
+ },
+ {
+ "name": "70% tro\u0161kova rez. dijelova i mat. za automob., plovila i zrakopl.za prijevoz(\u010dl.7.,st.1.,t.4.ZoPD)"
+ },
+ {
+ "name": "Tro\u0161ak rez. dijelova (neto + 30% PDV) za slu\u010daj pla\u0107e"
+ },
+ {
+ "name": "30% tro\u0161ka rezervnih dijelova i materijala za odr\u017eavanje automobila i dr. za osobni prijevoz +30% PDV-a"
+ },
+ {
+ "name": "Ostali tro\u0161kovi rezervnih dijelova"
+ },
+ {
+ "name": "Potro\u0161eni vlastiti proizvodi i roba za odr\u017eavanje"
+ },
+ {
+ "name": "Tro\u0161kovi zamjene u jamstvenom roku"
+ }
+ ],
+ "name": "Potro\u0161eni rezervni dijelovi i materijal za odr\u017eavanje"
+ },
+ {
+ "children": [
+ {
+ "name": "30% tro\u0161ka inventara i autoguma za osobne automobile +30% PDV-a"
+ },
+ {
+ "name": "Trok\u0161. auto guma (neto + 30% PDV) za slu\u010daj pla\u0107e"
+ },
+ {
+ "name": "70% tro\u0161ka autoguma za os. automobile i dr. sredstva prijevoza za potrebe administr., uprave i prodaje"
+ },
+ {
+ "name": "Tro\u0161kovi autoguma (za kamione, autobuse, teretna vozila i strojeve)"
+ },
+ {
+ "name": "Tro\u0161kovi sitnog inventara,"
+ },
+ {
+ "name": "Tro\u0161kovi ambala\u017ee (povratne, posebne) - otpis"
+ }
+ ],
+ "name": "Tro\u0161ak sitnog inventara, ambala\u017ee i autoguma"
+ },
+ {
+ "children": [
+ {
+ "name": "Ostali tro\u0161kovi energije"
+ },
+ {
+ "name": "Tro\u0161ak goriva za teretna vozila, strojeve i brodove"
+ },
+ {
+ "name": "30% goriva za osobni prijevoz +30% PDV-a"
+ },
+ {
+ "name": "70% tro\u0161kova goriva za pogon automobila za osobni prijevoz(i automobila u najmu)"
+ },
+ {
+ "name": "Gorivo za osob. aut. (neto + 30% PDV) za slu\u010d. pla\u0107e"
+ },
+ {
+ "name": "Plin, toplinska energija, briketi, drva"
+ },
+ {
+ "name": "Tro\u0161ak elektri\u010dne energije"
+ }
+ ],
+ "name": "Potro\u0161ena energija u administraciji, upravi i prodaji"
+ }
+ ],
+ "name": "MATERIJALNI TRO\u0160KOVI"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "70% usluga servisa za odr\u017eavanje automobila za osobni prijevoz poduzetnika i zaposlenih"
+ },
+ {
+ "children": [
+ {
+ "name": "Servis osob. automob. (neto + 30% PDV) za slu\u010daj pla\u0107e u naravi"
+ }
+ ],
+ "name": "Vanjske usluge popravka prodanih a neispravnih dobara u jamstvenom roku"
+ },
+ {
+ "name": "Usluge za\u0161tite na radu i odr\u017eavanja okoli\u0161a"
+ },
+ {
+ "name": "30% usluga odr\u017eavanja prijevoznih sredstava za osobni prijevoz + 30% PDV-a"
+ },
+ {
+ "name": "Nabavljene usluge za investicijsko odr\u017eavanje i popravke (bez vlastitog materijala i dijelova)"
+ },
+ {
+ "name": "Nabavljene usluge teku\u0107eg odr\u017eavanja (bez vlastitog materijala i dijelova)"
+ },
+ {
+ "name": "Usluge odr\u017eavanja softvera i web stranica"
+ },
+ {
+ "name": "Usluge \u010di\u0161\u0107enja i pranja"
+ },
+ {
+ "name": "Ostale servisne usluge i usluge osoba"
+ },
+ {
+ "name": "Usluge za\u0161titara na \u010duvanju imovine i osoba"
+ }
+ ],
+ "name": "Usluge odr\u017eavanja i za\u0161tite (servisne usluge)"
+ },
+ {
+ "children": [
+ {
+ "name": "Ostali tro\u0161kovi registracije prometala"
+ },
+ {
+ "name": "Tro\u0161ak registracije dostavnih i teret. vozila i autobusa (sveuk.) i automob. bez poreznog ograni\u010denja"
+ },
+ {
+ "name": "Tro\u0161kovi registracije plovila"
+ },
+ {
+ "name": "70% tro\u0161ka registracije automobila, plovila i zrakoplova za prijevoz osoba poduz. (osim osiguranja)"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi registr. (neto + 30% PDV) - pla\u0107a"
+ }
+ ],
+ "name": "30% tro\u0161ka registracije sred. za osobni prijevoz + 30% PDV-a (osim tro\u0161kova osiguranja)"
+ },
+ {
+ "name": "Tro\u0161kovi koncesija, licencija i dr. prava na prijevoz"
+ },
+ {
+ "name": "Tro\u0161kovi nadoknada za ceste, takse i sl."
+ },
+ {
+ "name": "Tro\u0161kovi registracije zrakoplova"
+ },
+ {
+ "name": "Tro\u0161kovi dozvola za prometne smjerove"
+ }
+ ],
+ "name": "Usluge registracije prijevoznih sredstava i tro\u0161kovi dozvola"
+ },
+ {
+ "children": [
+ {
+ "name": "Prijevozne usluge u cestovnom prometu"
+ },
+ {
+ "name": "Ostale usluge prijevoza"
+ },
+ {
+ "name": "Usluge dostave i logistike"
+ },
+ {
+ "name": "Po\u0161tanski tro\u0161kovi"
+ },
+ {
+ "name": "Tro\u0161kovi telefona, interneta i sl."
+ },
+ {
+ "name": "Prijevozne usluge zrakoplova"
+ },
+ {
+ "name": "Prijevozne usluge brodara"
+ },
+ {
+ "name": "Prijevozne usluge \u017eeljeznicom"
+ },
+ {
+ "name": "Usluge taksi- prijevoza"
+ },
+ {
+ "name": "Tro\u0161kovi specijalnih prijevoza"
+ }
+ ],
+ "name": "Tro\u0161kovi telefona, prijevoza i sl."
+ },
+ {
+ "children": [
+ {
+ "name": "Usluge dorade (oplemenjivanja), izrade, prerade i sl. u proizvodnji i izgradnji"
+ },
+ {
+ "name": "Usluge kooperanata na zajedni\u010dkim uslugama prema tre\u0107ima"
+ },
+ {
+ "name": "Usluge studentskog i omladinskog servisa i na izradi proizvoda"
+ },
+ {
+ "name": "Usluge pripreme teksta za tisak, za web. i sl."
+ },
+ {
+ "name": "Grafi\u010dke usluge tiska i uveza"
+ },
+ {
+ "name": "Usluge hotela i smje\u0161taja radnika na terenu"
+ },
+ {
+ "name": "Usluge za iznajmljeni kapacitet"
+ },
+ {
+ "name": "Usluge rada vanjskog osoblja"
+ },
+ {
+ "name": "Usluge izrade ili popravka po ugovoru o djelu"
+ },
+ {
+ "name": "Ostale vanjske usluge na izradi dobara i proizvodnih usluga"
+ }
+ ],
+ "name": "Tro\u0161kovi vanjskih usluga pri izradi dobara i obavljanju usluga"
+ },
+ {
+ "children": [
+ {
+ "name": "Autorski honorari (pisana, govorna, prijevodi i dr.)"
+ },
+ {
+ "name": "Tro\u0161kovi drugih dohodaka (ugovora o djelu, akvizitera, trgov. putnika, konzultanata)"
+ },
+ {
+ "name": "Konzultantske i savjetni\u010dke usluge"
+ },
+ {
+ "name": "Usluge specijalisti\u010dkog obrazovanja, znanstvenoistra\u017eiva\u010dke usluge, usluge informacija i sl."
+ },
+ {
+ "name": "Usluge poreznih savjetnika"
+ },
+ {
+ "name": "Knjigovodstvene usluge"
+ },
+ {
+ "name": "Odvjetni\u010dke, bilje\u017eni\u010dke i usluge izrade pravnih akata"
+ },
+ {
+ "name": "Usluge revizije i procjene vrijednosti poduze\u0107a"
+ },
+ {
+ "name": "Usluge vje\u0161ta\u010denja, administracijske usluge, i dr. intelektualne usluge"
+ },
+ {
+ "name": "Naknade za kori\u0161tenje prava intelektualnog vlasni\u0161tva (licencije, ind. prava., robni znak i sl.)"
+ }
+ ],
+ "name": "Intelektualne i osobne usluge"
+ },
+ {
+ "children": [
+ {
+ "name": "Deratizacija i dezinfekcijske usluge"
+ },
+ {
+ "name": "Dimnja\u010darske i ekolo\u0161ke usluge"
+ },
+ {
+ "name": "Usluge tr\u017enica"
+ },
+ {
+ "name": "Gara\u017eiranje i parkiranje vozila"
+ },
+ {
+ "name": "Voda i odvodnja"
+ },
+ {
+ "name": "Odr\u017eavanje zelenila"
+ },
+ {
+ "name": "Komunalna naknada (za financ. izgradnje)"
+ },
+ {
+ "name": "Odvoz sme\u0107a i fekalija"
+ },
+ {
+ "name": "Veterinarske, sanitarne i usluge zbrinjavanja otpada"
+ },
+ {
+ "name": "Ostale komunalne i ekolo\u0161ke usluge"
+ }
+ ],
+ "name": "Tro\u0161kovi komunalnih i sli\u010dnih usluga"
+ },
+ {
+ "children": [
+ {
+ "name": "Usluge najma informati\u010dke opreme"
+ },
+ {
+ "name": "Rent-\u00e1-car za prijevoz tereta"
+ },
+ {
+ "name": "30% usluga operativnog lizinga sred. za osobni prijevoz + 30% PDV-a"
+ },
+ {
+ "name": "70% rent-\u00e1-car usluge prijevoza osoba"
+ },
+ {
+ "name": "Usluge operat. najma osob. automob. (neto + 30% PDV) za slu\u010daj pla\u0107e"
+ },
+ {
+ "name": "Zakupnine opreme"
+ },
+ {
+ "name": "30% rent-\u00e1-car usluga prijevoza osoba + 30% PDV-a"
+ },
+ {
+ "name": "70% usluga operativnog lizinga automobila, brodova i zrakoplova za osobni prijevoz osoba poduzetnika"
+ },
+ {
+ "name": "Usluge operativnog (poslovnog) lizinga opreme"
+ },
+ {
+ "name": "Zakupnine - najamnine nekretnina"
+ }
+ ],
+ "name": "Usluge zakupa - lizinga"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi promid\u017ebe najmom medija (stranica portala i sl.)"
+ },
+ {
+ "name": "Ostali tro\u0161kovi promid\u017ebe (osim reprezentacije, dnevnica na slu\u017ebenom putu i sl.)"
+ },
+ {
+ "name": "Usluge unapre\u0111enja prodaje"
+ },
+ {
+ "name": "Usluge istra\u017eivanja tr\u017ei\u0161ta"
+ },
+ {
+ "name": "Usluge sajmova (nadoknada za prostor)"
+ },
+ {
+ "name": "Usluge oblikovanja i ure\u0111enja izlo\u017ebenog i prodajnog prostora"
+ },
+ {
+ "name": "Tro\u0161kovi promid\u017ebe putem tiskovina, TV, plakata i sl."
+ },
+ {
+ "name": "Usluge promid\u017ebenih agencija"
+ },
+ {
+ "name": "Tro\u0161kovi promid\u017ebe u inozemstvu"
+ },
+ {
+ "name": "Tro\u0161ak sponzoriranja \u0161porta i kulture u cilju promid\u017ebe"
+ }
+ ],
+ "name": "Usluge promid\u017ebe, sponzorstva i tro\u0161kovi sajmova"
+ },
+ {
+ "children": [
+ {
+ "name": "70% vanjskih usluga ugo\u0161\u0107enja (reprezentacije) + 70% PDV-a"
+ },
+ {
+ "name": "Tro\u0161kovi provizija za usluge"
+ },
+ {
+ "name": "Usluge agenata i detektiva"
+ },
+ {
+ "name": "Usluge posredovanja pri prodaji dobara i usluga"
+ },
+ {
+ "name": "30% vanjskih usluga ugo\u0161\u0107enja (reprezentacije)"
+ },
+ {
+ "name": "Usluge posredovanja pri nabavi dobara i usluga"
+ }
+ ],
+ "name": "Usluge reprezentacije - ugo\u0161\u0107ivanja i posredovanja"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi fotokopiranja, prijepisa, izrade naljepnica i fotografija i sl."
+ },
+ {
+ "name": "Ostali nespomenuti vanjski tro\u0161kovi - usluge"
+ },
+ {
+ "name": "Usluge kontrole kakvo\u0107e i atestiranja dobara"
+ },
+ {
+ "name": "Usluge studentskog servisa"
+ },
+ {
+ "name": "Hotelske usluge (u agencijskim poslovima)"
+ },
+ {
+ "name": "Vanjskotrgova\u010dke usluge"
+ },
+ {
+ "name": "\u0160pediterske usluge pri izvozu i sl."
+ },
+ {
+ "name": "Tro\u0161kovi ogla\u0161avanja u tisku za slobodna radna mjesta, objava fin. izvje\u0161\u0107a i sl. (osim promid\u017ebe)"
+ },
+ {
+ "name": "Tro\u0161kovi kori\u0161tenja javnih skladi\u0161ta, luka, pristani\u0161ta, hla\u0111enja i sl."
+ },
+ {
+ "name": "Tro\u0161ak autoputa, tunela i mostarina"
+ }
+ ],
+ "name": "Tro\u0161kovi ostalih vanjskih usluga"
+ }
+ ],
+ "name": "OSTALI VANJSKI TRO\u0160KOVI (TRO\u0160KOVI USLUGA)"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Pove\u0107ana amortizacija s temelja revalorizacije-a1"
+ }
+ ],
+ "name": "Pove\u0107ana amortizacija s temelja revalorizacije"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizacija biolo\u0161ke imovine (vinogradi, vo\u0107njaci, osnovno stado i sl.)-a1"
+ }
+ ],
+ "name": "Amortizacija biolo\u0161ke imovine (vinogradi, vo\u0107njaci, osnovno stado i sl.)"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizacija iznad porezno dopu\u0161tene-a1"
+ }
+ ],
+ "name": "Amortizacija iznad porezno dopu\u0161tene"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizacija koncesije, patenata i dr. prava"
+ },
+ {
+ "name": "Amortizacija izdataka za razvoj"
+ },
+ {
+ "name": "Amortizacija goodwila"
+ },
+ {
+ "name": "Amortizacija softvera i ost. prava"
+ },
+ {
+ "name": "Amortizacija ostale nematerijalne imovine"
+ }
+ ],
+ "name": "Amortizacija nematerijalne imovine"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizacija poljoprivredne opreme"
+ },
+ {
+ "name": "Amortizacija transportnih sredstava"
+ },
+ {
+ "name": "Amortizacija brodova"
+ },
+ {
+ "name": "Amortizacija opreme"
+ },
+ {
+ "name": "Amortizacija alata i inventara"
+ },
+ {
+ "name": "Amortizacija gra\u0111evina"
+ },
+ {
+ "name": "Amortizacija postrojenja"
+ },
+ {
+ "name": "Amortizacija ostale mater. imovine"
+ }
+ ],
+ "name": "Amortizacija materijalne imovine"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortiz. osob. aut. za slu\u010d. pla\u0107e (neto + nepriz. PDV)"
+ },
+ {
+ "name": "Amortizacija (otpis) nepriznatog PDV-a"
+ },
+ {
+ "name": "Dio amortizacije osob. aut. i dr. sred. prijevoza u vrijednosti iznad 400.000,00 kn"
+ },
+ {
+ "name": "30% amortizacije osob. aut. i dr. sred. prijevoza"
+ },
+ {
+ "name": "70% amortizacije osob. aut. i dr. sred. prijevoza"
+ }
+ ],
+ "name": "Amortizacija osobnih automobila i dr. sredstava za osobni prijevoz"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizacija gra\u0111ev. objekata"
+ },
+ {
+ "name": "Amortizacija ra\u010dunala, ra\u010dunalne opreme i programa te ra\u010dunalne mre\u017ee"
+ },
+ {
+ "name": "Amortizacija osobnih automobila"
+ },
+ {
+ "name": "Amortizacija ostale opreme (poku\u0107stvo, telefonija i dr.)"
+ }
+ ],
+ "name": "Amortizacija objekata i opreme uprave i prodaje"
+ }
+ ],
+ "name": "AMORTIZACIJA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Vrijed. uskla\u0111enja utu\u017eenih kratk. pot. do 5000,00kn (prije zastare,ovr\u0161ni,ste\u010daj i sl.-dio129,139i159)"
+ },
+ {
+ "name": "Vrijednosna uskla\u0111enja zastarjelih potra\u017eivanja (dio sa 129, 139 i 159) - porezno nepriznata"
+ },
+ {
+ "name": "Vrijednosna uskla\u0111enja potra\u017eivanja od kupaca nenapla\u0107ena dulje od 120 dana od dospije\u0107a (veza s 129)"
+ }
+ ],
+ "name": "Vrijednosno uskla\u0111enje kratkotrajnih potra\u017eivanja"
+ },
+ {
+ "children": [
+ {
+ "name": "Vrijednosno uskla\u0111enje depozita u bankama, mjenica, \u010dekova i sl. (109 i dio 119)-a1"
+ }
+ ],
+ "name": "Vrijednosno uskla\u0111enje depozita u bankama, mjenica, \u010dekova i sl. (109 i dio 119)"
+ },
+ {
+ "children": [
+ {
+ "name": "Vrijednosno uskla\u0111enje danih predujmova (veza s 379)-a1"
+ }
+ ],
+ "name": "Vrijednosno uskla\u0111enje danih predujmova (veza s 379)"
+ },
+ {
+ "children": [
+ {
+ "name": "Vrijednosno uskla\u0111enje zaliha (veza s 319, 329, 359 i 369)-a1"
+ }
+ ],
+ "name": "Vrijednosno uskla\u0111enje zaliha (veza s 319, 329, 359 i 369)"
+ },
+ {
+ "children": [
+ {
+ "name": "Vrijednosno uskla\u0111enje postrojenja, opreme, alata, pogonskog inventara i transportne imovine (038)"
+ },
+ {
+ "name": "Vrijednosno uskla\u0111enje ostale mater. imovine"
+ },
+ {
+ "name": "Vrijednosno uskla\u0111enje nekretnina (028)"
+ },
+ {
+ "name": "Vrijednosno uskla\u0111enje ulaganja u nekretnine (058)"
+ },
+ {
+ "name": "Vrijednosno uskla\u0111enje biolo\u0161ke imovine (048)"
+ }
+ ],
+ "name": "Vrijednosno uskla\u0111enje dugotrajne materijalne imovine"
+ },
+ {
+ "children": [
+ {
+ "name": "Vrijednosno uskla\u0111enje ostale nemat. imov."
+ },
+ {
+ "name": "Vrijednosno uskla\u0111enje prava i dr."
+ },
+ {
+ "name": "Vrijednosno uskla\u0111enje goodwill"
+ }
+ ],
+ "name": "Vrijednosno uskla\u0111enje dugotrajne nematerijalne imovine (018)"
+ },
+ {
+ "children": [
+ {
+ "name": "Vrijednosno uskla\u0111enje dugotrajnih potra\u017eivanja (veza sa 078)-a1"
+ }
+ ],
+ "name": "Vrijednosno uskla\u0111enje dugotrajnih potra\u017eivanja (veza sa 078)"
+ }
+ ],
+ "name": "VRIJEDNOSNO USKLA\u0110ENJE DUGOTRAJNE I KRATKOTRAJNE IMOVINE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi ostalih dugoro\u010dnih rezerviranja i tro\u0161kovi rizika-a1"
+ }
+ ],
+ "name": "Tro\u0161kovi ostalih dugoro\u010dnih rezerviranja i tro\u0161kovi rizika"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za mirovine i sli\u010dne tro\u0161kove - obveze (MRS 19)-a1"
+ }
+ ],
+ "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za mirovine i sli\u010dne tro\u0161kove - obveze (MRS 19)"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi rezerviranja po \u0161tetnim ugovorima (HSFI 16.21.)-a1"
+ }
+ ],
+ "name": "Tro\u0161kovi rezerviranja po \u0161tetnim ugovorima (HSFI 16.21.)"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi dugoro\u010d. rez. za neiskori\u0161teni godi\u0161nji odmor (\u010dl. 11., st. 5. ZoPD i MRS 19) - vidi ra\u010d. 298-a1"
+ }
+ ],
+ "name": "Tro\u0161kovi dugoro\u010d. rez. za neiskori\u0161teni godi\u0161nji odmor (\u010dl. 11., st. 5. ZoPD i MRS 19) - vidi ra\u010d. 298"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za restrukturiranje poduze\u0107a (MRS 37, t. 72. i HSFI t. 16.22)-a1"
+ }
+ ],
+ "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za restrukturiranje poduze\u0107a (MRS 37, t. 72. i HSFI t. 16.22)"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za obnovu prirodnog bogatstva (\u010dl. 11., st. 2. ZoPD)-a1"
+ }
+ ],
+ "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za obnovu prirodnog bogatstva (\u010dl. 11., st. 2. ZoPD)"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za otpremnine (\u010dl. 11., st. 2. ZoPD)-a1"
+ }
+ ],
+ "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za otpremnine (\u010dl. 11., st. 2. ZoPD)"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za rizike u jamstvenom (garancijskom) roku (\u010dl. 11., st. 2. ZoPD)-a1"
+ }
+ ],
+ "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za rizike u jamstvenom (garancijskom) roku (\u010dl. 11., st. 2. ZoPD)"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za gubitke po zapo\u010detim sudskim sporovima (\u010dl. 11., st. 2. ZoPD)-a1"
+ }
+ ],
+ "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za gubitke po zapo\u010detim sudskim sporovima (\u010dl. 11., st. 2. ZoPD)"
+ }
+ ],
+ "name": "REZERVIRANJA (v. skupinu 28)"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Naknade Fondu za ambala\u017eu (prema materijalu, po jed. proizv., povratna i poticajna ambala\u017ea)"
+ },
+ {
+ "name": "Porez na reklame koje se isti\u010du na javnim mjestima"
+ },
+ {
+ "children": [
+ {
+ "name": "Porez i carina pri izvozu"
+ }
+ ],
+ "name": "Ostali porezi i pristojbe"
+ },
+ {
+ "name": "Tro\u0161kovi naknadno utvr\u0111enih poreza (npr. PDV, posebni i dr. porezi, osim poreza na dobitak)"
+ },
+ {
+ "name": "Tro\u0161ak poreza koji je ugovorno preuzet pri prodaji (npr. 5% p.p.n.)"
+ },
+ {
+ "name": "Porez na ku\u0107e za odmor"
+ },
+ {
+ "name": "Porez po odbitku"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161ak PDV-a iz vlastite potro\u0161nje (ako ve\u0107 nije sadr\u017ean u tro\u0161ku)"
+ },
+ {
+ "name": "Tro\u0161ak PDV-a za koji je prestalo pravo na pretporez"
+ },
+ {
+ "name": "30% PDV-a na osobne automobile i dr. sredstva osobnog prijevoza"
+ },
+ {
+ "name": "PDV na osobne automobile i dr. sred. prijevoza na dio n. v. iznad 400.000,00 kn"
+ }
+ ],
+ "name": "Tro\u0161ak PDV-a koji se ne mo\u017ee priznati"
+ },
+ {
+ "name": "Porez (imovinski) na cestovna vozila, plovne objekte i zrakoplove"
+ },
+ {
+ "name": "Porez na tvrtku odnosno naziv"
+ }
+ ],
+ "name": "Porezi koji ne ovise o dobitku i pristojbe"
+ },
+ {
+ "children": [
+ {
+ "name": "Spomeni\u010dka renta"
+ },
+ {
+ "name": "Nadoknada za op\u0107ekorisnu funkciju \u0161uma (0,0525%)"
+ },
+ {
+ "name": "\u010clanarine komori (HGK ili HOK) i dopr. za javne ovlasti"
+ },
+ {
+ "name": "\u010clanarine udrugama i strukovnim komorama"
+ },
+ {
+ "name": "Dozvole za kori\u0161tenje autocesta, atesta, certifikata i sl."
+ },
+ {
+ "name": "\u010clanarina za kreditne i potro\u0161a\u010dke kartice"
+ },
+ {
+ "name": "Nadoknada za kori\u0161tenje mineralnih sirovina"
+ },
+ {
+ "name": "Ostala davanja"
+ },
+ {
+ "name": "\u010clanarina turisti\u010dkoj zajednici"
+ },
+ {
+ "name": "Pri\u010duva za odr\u017eavanje zgrade (Zakon o vlasni\u0161tvu - Nar. nov., br. 91/96. do 38/09.)"
+ }
+ ],
+ "name": "\u010clanarine, nadoknade i sli\u010dna davanja"
+ },
+ {
+ "children": [
+ {
+ "name": "70% tro\u0161kova vlastitih usluga za reprezentaciju + 70% PDV-a"
+ },
+ {
+ "name": "70% tro\u0161kova reprezentacije u darovima (robi i proizvodima + 70% PDV-a"
+ },
+ {
+ "name": "30% od svih neto-tro\u0161kova reprezentacije (vlastitih)"
+ },
+ {
+ "name": "70% tro\u0161kova reprezentacije od uporabe vlastitih brodova, automobila, nekretnina i sl. + 70% PDV-a"
+ },
+ {
+ "name": "Tro\u0161kovi promid\u017ebe (u katalozima, letcima, nagradne igre)"
+ },
+ {
+ "name": "Tro\u0161kovi promid\u017ebe u proizvodima ili robi (\"nije za prodaju\" do 80,00 kn )"
+ }
+ ],
+ "name": "Tro\u0161kovi reprezentacije i promid\u017ebe (interne)"
+ },
+ {
+ "children": [
+ {
+ "name": "Godi\u0161nje nagrade \u010dlanovima uprave"
+ },
+ {
+ "name": "Tro\u0161kovi usluga vanjske uprave (po ra\u010dunu)"
+ },
+ {
+ "name": "Tro\u0161kovi honorara vanjskim \u010dlanovima uprave"
+ },
+ {
+ "name": "Nadoknade ste\u010dajnim upraviteljima"
+ },
+ {
+ "name": "Nadoknade prokuristima, \u010dlanovima skup\u0161tine dru\u0161tva i dr."
+ },
+ {
+ "name": "Nadoknade \u010dlanovima nadzornog odbora"
+ },
+ {
+ "name": "Nadoknade vanjskim \u010dlanovima uprave"
+ }
+ ],
+ "name": "Tro\u0161kovi \u010dlanova uprave"
+ },
+ {
+ "children": [
+ {
+ "name": "Ostali tro\u0161kovi zaposlenika"
+ },
+ {
+ "name": "Potpore i pomo\u0107i iznad neoporezivih svota"
+ },
+ {
+ "name": "Potpora zbog bolesti, invalidnosti, smrti, elementarnih nepogoda i sl."
+ },
+ {
+ "name": "Prigodne nagrade (bo\u017ei\u0107nice,uskrsnice,u naravi do 400kn, regres, jubilarne i sl., do 2500kn god.)"
+ },
+ {
+ "name": "Darovi djeci i sli\u010dne potpore (ako nisu dohodak)"
+ },
+ {
+ "name": "Otpremnine (odlazak u mirovinu, otkaz i teh.vi\u0161ka-\u010dl.119.ZOR-a,ozljeda ili prof.bolesti (\u010dl.80.ZOR-a)"
+ },
+ {
+ "children": [
+ {
+ "name": "Stipendije i nagrade u\u010denicima i studentima iznad neoporezivih svota"
+ },
+ {
+ "name": "Stipendije i nagrade u\u010denicima i studentima do neoporezivih svota"
+ }
+ ],
+ "name": "Stipendije, nagrade u\u010denicima i studentima"
+ },
+ {
+ "name": "Nadoknade za odvojeni \u017eivot"
+ },
+ {
+ "name": "Loko vo\u017enja - Nadoknada za uporabu privatnog automobila u poslovne svrhe za lokalnu vo\u017enju"
+ },
+ {
+ "name": "Tro\u0161kovi prijevoza na posao i s posla"
+ }
+ ],
+ "name": "Nadoknade tro\u0161kova, darovi i potpore"
+ },
+ {
+ "children": [
+ {
+ "name": "Doprinos za zdravstveno osiguranje na slu\u017ebena putovanja u inozemstvo"
+ },
+ {
+ "name": "Tro\u0161kovi no\u0107enja (po ra\u010dunu hotela i dr.)"
+ },
+ {
+ "name": "Ostali tro\u0161kovi na slu\u017ebenom putu (tro\u0161ak autoceste, tunela, parkiranja, trajekta i dr.)"
+ },
+ {
+ "name": "Tro\u0161kovi slu\u017ebenog puta vanjskih suradnika (bruto s porezima i doprinosima)"
+ },
+ {
+ "name": "Dnevnice za slu\u017ebena putovanja i tro\u0161kovi no\u0107enja u Hrvatskoj"
+ },
+ {
+ "name": "Dnevnice za slu\u017ebena putovanja u inozemstvu"
+ },
+ {
+ "name": "Tro\u0161kovi uporabe vlastitog automobila na slu\u017ebenom putu"
+ },
+ {
+ "name": "Terenski dodatak - pomorski dodatak"
+ }
+ ],
+ "name": "Dnevnice za slu\u017ebena putovanja i putni tro\u0161kovi"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi provizija izdavatelja kreditnih kartica"
+ },
+ {
+ "name": "Bankovne usluge (za inozemni platni promet, te\u010dajnu mar\u017eu i sl.)"
+ },
+ {
+ "name": "Tro\u0161kovi provizija (pri kupnji deviza, brokeru i dr.)"
+ },
+ {
+ "name": "Tro\u0161kovi platnog prometa"
+ },
+ {
+ "name": "Tro\u0161kovi bankovne garancije"
+ },
+ {
+ "name": "Ostali bankovni tro\u0161kovi"
+ },
+ {
+ "name": "Tro\u0161kovi akreditiva"
+ },
+ {
+ "name": "Tro\u0161kovi obrade kredita"
+ }
+ ],
+ "name": "Bankovne usluge i tro\u0161kovi platnog prometa"
+ },
+ {
+ "children": [
+ {
+ "name": "Premije osiguranja prometnih sredstava (uklju\u010divo i kasko)"
+ },
+ {
+ "name": "Tro\u0161kovi osiguranja dugotrajne materijalne i nematerijalne imovine"
+ },
+ {
+ "name": "Transportno osiguranje dobara"
+ },
+ {
+ "name": "Premije za zdravstveno osiguranje"
+ },
+ {
+ "name": "Tro\u0161kovi premija \u017eivotnog osiguranja (ugovaratelj i korisnik je trgova\u010dko dru\u0161tvo)"
+ },
+ {
+ "name": "Premije dobrovoljnog mirov. osig. (do 6000kn god. po radniku-\u010dl.10.Zak. o porezu na dohodak -NN80/10)"
+ },
+ {
+ "name": "Premije za dokup mirovine zaposlenicima (III. stup) MRS 19 t. 43. i 44."
+ },
+ {
+ "name": "Premije za ostale oblike osiguranja"
+ },
+ {
+ "name": "Premije osiguranja osoba (opasni poslovi, preno\u0161enje novca, putnici i sl.)"
+ }
+ ],
+ "name": "Premije osiguranja"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi slu\u017ebenih glasila"
+ },
+ {
+ "name": "Tro\u0161kovi osnivanja (bilje\u017enik, sud, oglasi, odvjetnik)"
+ },
+ {
+ "name": "Tro\u0161kovi sistematskih kontrolnih lije\u010dni\u010dkih pregleda zaposlenika"
+ },
+ {
+ "name": "Tro\u0161kovi obveznih lije\u010dni\u010dkih pregleda"
+ },
+ {
+ "name": "Tro\u0161kovi zdravstvenog nadzora i kontrola proizvoda, robe, usluge i sl."
+ },
+ {
+ "name": "Sudski tro\u0161kovi i pristojbe"
+ },
+ {
+ "name": "Tro\u0161kovi za priru\u010dnike, \u010dasopise i stru\u010dnu literaturu"
+ },
+ {
+ "children": [
+ {
+ "name": "Op\u0107e obrazovanje"
+ },
+ {
+ "name": "Posebno obrazovanje"
+ }
+ ],
+ "name": "Tro\u0161kovi obrazovanja zaposlenika (stru\u010dno, seminari, stru\u010dni ispiti,prekval., fakulteti, jezici i sl.)"
+ },
+ {
+ "name": "Ostali nespomenuti nematerijalni tro\u0161kovi (ulaznice za sajmove i dr.)"
+ },
+ {
+ "name": "Tro\u0161kovi licenciranja, certifikata i sl."
+ }
+ ],
+ "name": "Ostali tro\u0161kovi poslovanja - nematerijalni"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161ak HRT pretplate"
+ },
+ {
+ "name": "Tro\u0161kovi licenciranih prava"
+ },
+ {
+ "name": "Tro\u0161kovi prava uporabe ra\u010dunalnih programa"
+ },
+ {
+ "name": "Tro\u0161kovi koncesije"
+ },
+ {
+ "name": "Tro\u0161kovi fran\u0161iza, know howa, patenata, uporabe imena, znaka i dr."
+ },
+ {
+ "name": "Tro\u0161kovi prava na proizvodni i sl. postupak"
+ },
+ {
+ "name": "Tro\u0161ak prava na model, nacrt, formulu, plan, iskustvo i sl."
+ },
+ {
+ "name": "Ostali tro\u0161kovi prava kori\u0161tenja"
+ }
+ ],
+ "name": "Tro\u0161kovi prava kori\u0161tenja (osim najmova)"
+ }
+ ],
+ "name": "OSTALI TRO\u0160KOVI POSLOVANJA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Zatezne kamate (\u010dl. 7., st. 1., t. 9. ZoPD)"
+ },
+ {
+ "name": "Ugovorene kamate"
+ },
+ {
+ "name": "Kamate koje se ura\u010dunavaju u zalihe (MRS 23. t.11. i HSFI t. 10.22.)"
+ },
+ {
+ "name": "Kamate - porezno nepriznate"
+ }
+ ],
+ "name": "Kamate od povezanih dru\u0161tava"
+ },
+ {
+ "children": [
+ {
+ "name": "Te\u010dajne razlike iz odnosa s povezanim dru\u0161tvima-a1"
+ }
+ ],
+ "name": "Te\u010dajne razlike iz odnosa s povezanim dru\u0161tvima"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi usluga uprave koncerna i sl."
+ },
+ {
+ "name": "Rashodi financiranja, tro\u0161kovi popusta i naknadnih odobrenja s povezanim poduzetnicima"
+ }
+ ],
+ "name": "Ostali tro\u0161kovi iz odnosa s povezanim poduzetnicima"
+ },
+ {
+ "children": [
+ {
+ "name": "Kamate iz lizing poslova"
+ },
+ {
+ "name": "Diskontne kamate po mjenicama i dr. vrijednosnim papirima"
+ },
+ {
+ "name": "Kamate na zajmove pravnih osoba"
+ },
+ {
+ "name": "Kamata na pozajmice \u010dlanova dru\u0161tva i dioni\u010dara"
+ },
+ {
+ "name": "Kamate na zajmove od fizi\u010dkih osoba"
+ },
+ {
+ "name": "Kamate na kredite banaka"
+ }
+ ],
+ "name": "Kamate iz odnosa s nepovezanim dru\u0161tvima"
+ },
+ {
+ "children": [
+ {
+ "name": "Zatezne kamate iz trgova\u010dkih ugovora"
+ },
+ {
+ "name": "Ostale zatezne kamate"
+ },
+ {
+ "name": "Zatezne kamate na poreze, doprinose i dr. davanja"
+ },
+ {
+ "name": "Zatezne kamate po sudskim presudama"
+ },
+ {
+ "name": "Zatezne kamate izme\u0111u povezanih osoba (por. neprizn.)"
+ }
+ ],
+ "name": "Zatezne kamate"
+ },
+ {
+ "children": [
+ {
+ "name": "Gubitci iz ulaganja u dionice, udjele i dr. vrij. papire (prodane ispod tro\u0161ka nabave - \u010dl. 10. ZoPD-a1"
+ }
+ ],
+ "name": "Gubitci iz ulaganja u dionice, udjele i dr. vrij. papire (prodane ispod tro\u0161ka nabave - \u010dl. 10. ZoPD"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi smanjenja fin. imovine zbog ugovora o pote\u0161ko\u0107ama (HSFI t. 9.22a i MRS 39. t. 55b.)"
+ },
+ {
+ "name": "Gubitci od smanjenja \u2013 vrijed. uskla\u0111enja fin. imovine za trgovanje (MRS 39. t. 55a. i HSFI t. 9.22b)"
+ },
+ {
+ "name": "Gubitci od smanjenja vrijednosti ostale financ. imov."
+ }
+ ],
+ "name": "Nerealizirani gubitci (rashodi) od financ. imovine"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi valutne klauzule iz tra\u017ebina ili obveza"
+ },
+ {
+ "name": "Tro\u0161kovi burzovnih usluga, emisije vrijednosnih papira i sl."
+ },
+ {
+ "name": "Rashodi s osnove valutne klauzule po obvezama i kreditima"
+ },
+ {
+ "name": "Rashodi s osnove uskla\u0111enja obveza zbog valutne i sl. klauzule (dobavlja\u010di, za predujmove i sl.)"
+ },
+ {
+ "name": "Tro\u0161kovi carine inozemnog financijskog i operativnog lizinga"
+ },
+ {
+ "name": "Ostali nespomenuti financijski tro\u0161kovi"
+ }
+ ],
+ "name": "Ostali financijski tro\u0161kovi"
+ },
+ {
+ "children": [
+ {
+ "name": "Negativne te\u010dajne razlike nastale na stanjima deviznog ra\u010duna i devizne blagajne"
+ },
+ {
+ "name": "Negativne te\u010dajne razlike iz potra\u017eivanja u inozemstvu"
+ },
+ {
+ "name": "Negativne te\u010d. razlike za ostalo (npr. iz blagajni\u010dkog, razlika kupovnog i srednjeg te\u010daja banke i dr.)"
+ },
+ {
+ "name": "Negativne te\u010dajne razlike iz obveza za nabave u inozemstvu"
+ },
+ {
+ "name": "Negativne te\u010dajne razlike iz kreditnih obveza"
+ }
+ ],
+ "name": "Te\u010dajne razlike iz odnosa s nepovezanim dru\u0161tvima"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi diskonta pri prodaji potra\u017eivanja (faktoring)"
+ },
+ {
+ "name": "Tro\u0161kovi iz financijskih nagodbi"
+ },
+ {
+ "name": "Ostali tro\u0161kovi"
+ }
+ ],
+ "name": "Tro\u0161kovi diskonta i nagodbi"
+ }
+ ],
+ "name": "FINANCIJSKI RASHODI"
+ }
+ ],
+ "name": "TRO\u0160KOVI PREMA VRSTAMA, FINANCIJSKI I OSTALI RASHODI"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ambala\u017ea na zalihi (samo vlastita i vi\u0161ekratna, analitika prema vrstama)-a1"
+ }
+ ],
+ "name": "Ambala\u017ea na zalihi (samo vlastita i vi\u0161ekratna, analitika prema vrstama)"
+ },
+ {
+ "children": [
+ {
+ "name": "Sitan inventar na zalihi (analitika prema vrstama: alati, mjerni instrumenti, pribori,odje\u0107a, i dr.)"
+ }
+ ],
+ "name": "Sitan inventar na zalihi"
+ },
+ {
+ "children": [
+ {
+ "name": "Autogume na zalihi-a1"
+ }
+ ],
+ "name": "Autogume na zalihi"
+ },
+ {
+ "children": [
+ {
+ "name": "Vrijednosno uskla\u0111enje zaliha-a1"
+ }
+ ],
+ "name": "Vrijednosno uskla\u0111enje zaliha"
+ },
+ {
+ "children": [
+ {
+ "name": "Odstupanje od cijene-a1"
+ }
+ ],
+ "name": "Odstupanje od cijene"
+ }
+ ],
+ "name": "ZALIHE SITNOG INVENTARA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Vrijednosno uskla\u0111enje danih predujmova-a1"
+ }
+ ],
+ "name": "Vrijednosno uskla\u0111enje danih predujmova"
+ },
+ {
+ "children": [
+ {
+ "name": "Predujmovi dani uvozniku za nabavu sirovina i materijala, dijelova i inventara-a1"
+ }
+ ],
+ "name": "Predujmovi dani uvozniku za nabavu sirovina i materijala, dijelova i inventara"
+ },
+ {
+ "children": [
+ {
+ "name": "Predujmovi dobavlja\u010dima sitnog inventara-a1"
+ }
+ ],
+ "name": "Predujmovi dobavlja\u010dima sitnog inventara"
+ },
+ {
+ "children": [
+ {
+ "name": "Predujmovi dobavlja\u010dima rezervnih dijelova-a1"
+ }
+ ],
+ "name": "Predujmovi dobavlja\u010dima rezervnih dijelova"
+ },
+ {
+ "children": [
+ {
+ "name": "Predujmovi dobavlja\u010dima materijala-a1"
+ }
+ ],
+ "name": "Predujmovi dobavlja\u010dima materijala"
+ },
+ {
+ "children": [
+ {
+ "name": "Predujmovi inozemnim dobavlja\u010dima-a1"
+ }
+ ],
+ "name": "Predujmovi inozemnim dobavlja\u010dima"
+ }
+ ],
+ "name": "PREDUJMOVI DOBAVLJA\u010cIMA SIROVINA I MATERIJALA, REZERVNIH DIJELOVA, SITNOG INVENTARA I AUTOGUMA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Otpis ambala\u017ee-a1"
+ }
+ ],
+ "name": "Otpis ambala\u017ee"
+ },
+ {
+ "children": [
+ {
+ "name": "Otpis autoguma-a1"
+ }
+ ],
+ "name": "Otpis autoguma"
+ },
+ {
+ "children": [
+ {
+ "name": "Sitan inventar u uporabi-a1"
+ }
+ ],
+ "name": "Sitan inventar u uporabi"
+ },
+ {
+ "children": [
+ {
+ "name": "Ambala\u017ea u uporabi-a1"
+ }
+ ],
+ "name": "Ambala\u017ea u uporabi"
+ },
+ {
+ "children": [
+ {
+ "name": "Autogume u uporabi-a1"
+ }
+ ],
+ "name": "Autogume u uporabi"
+ },
+ {
+ "children": [
+ {
+ "name": "Otpis sitnog inventara-a1"
+ }
+ ],
+ "name": "Otpis sitnog inventara"
+ },
+ {
+ "children": [
+ {
+ "name": "Vrijednosno uskla\u0111enje sitnog inventara, ambala\u017ee i autoguma-a1"
+ }
+ ],
+ "name": "Vrijednosno uskla\u0111enje sitnog inventara, ambala\u017ee i autoguma"
+ }
+ ],
+ "name": "ZALIHE SITNOG INVENTARA U UPORABI"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Vrijednosno uskla\u0111enje zaliha sirovina i materijala-a1"
+ }
+ ],
+ "name": "Vrijednosno uskla\u0111enje zaliha sirovina i materijala"
+ },
+ {
+ "children": [
+ {
+ "name": "Odstupanje od cijene zaliha-a1"
+ }
+ ],
+ "name": "Odstupanje od cijene zaliha"
+ },
+ {
+ "children": [
+ {
+ "name": "Materijal u manipulaciji i na putu"
+ },
+ {
+ "name": "Materijal u doradi, obradi i oplemenjivanju"
+ },
+ {
+ "name": "Tro\u0161kovi dorade, obrade i oplemenjivanja"
+ }
+ ],
+ "name": "Materijal u doradi, obradi i manipulaciji"
+ },
+ {
+ "children": [
+ {
+ "name": "Zalihe komponenti za proizvodnju"
+ },
+ {
+ "name": "Zalihe sjemena i sadnog materijala"
+ }
+ ],
+ "name": "Zalihe materijala za poljoprivredu"
+ },
+ {
+ "children": [
+ {
+ "name": "Materijal na doradi kod ortaka-a1"
+ }
+ ],
+ "name": "Materijal na doradi kod ortaka"
+ },
+ {
+ "children": [
+ {
+ "name": "Zalihe pi\u0107a, hrane i dr. u ugostiteljstvu i hotelijerstvu"
+ },
+ {
+ "name": "Zalihe otpadnog i rashodovanog materijala"
+ },
+ {
+ "name": "Zalihe materijala kod kooperanata"
+ },
+ {
+ "name": "Materijal na zalihi u javnom ili drugom skladi\u0161tu"
+ },
+ {
+ "name": "Zalihe materijala s temelja povezane proizvodnje"
+ },
+ {
+ "name": "Zalihe ambala\u017enog materijala"
+ },
+ {
+ "name": "Poluproizvodi za ugradnju ili proizvodnju"
+ },
+ {
+ "name": "Uredski materijal i pribor"
+ },
+ {
+ "name": "Zalihe sirovina i materijala"
+ },
+ {
+ "name": "Zalihe goriva i maziva"
+ }
+ ],
+ "name": "Sirovine i materijal u skladi\u0161tu"
+ }
+ ],
+ "name": "SIROVINE I MATERIJAL NA ZALIHI"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Obra\u010dun nabave sirovina i materijala, dijelova i sitnog inventara koji se skladi\u0161ti"
+ },
+ {
+ "name": "Obra\u010dun nabave sirovina i materijala i dijelova koji izravno terete tro\u0161kove"
+ }
+ ],
+ "name": "Obra\u010dun tro\u0161kova kupnje"
+ },
+ {
+ "children": [
+ {
+ "name": "Carina i druge uvozne pristojbe-a1"
+ }
+ ],
+ "name": "Carina i druge uvozne pristojbe"
+ },
+ {
+ "children": [
+ {
+ "name": "Posebni porezi (tro\u0161arine) koji se ne mogu odbiti-a1"
+ }
+ ],
+ "name": "Posebni porezi (tro\u0161arine) koji se ne mogu odbiti"
+ },
+ {
+ "children": [
+ {
+ "name": "Materijal i dijelovi u preuzimanju (nema dokumentacije)"
+ },
+ {
+ "name": "Fakturna cijena sitnog inventara, autoguma i ambala\u017ee"
+ },
+ {
+ "name": "Fakturna cijena rezervnih dijelova"
+ },
+ {
+ "name": "Fakturna cijena sirovina i materijala"
+ },
+ {
+ "name": "Fakturna cijena sirovina i materijala na putu"
+ }
+ ],
+ "name": "Kupovna cijena dobavlja\u010da"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi vlastitog transporta"
+ },
+ {
+ "name": "Tro\u0161kovi vlastitog ukrcaja i iskrcaja"
+ },
+ {
+ "name": "Tro\u0161kovi \u0161peditera"
+ },
+ {
+ "name": "Tro\u0161kovi atesta i kontrole"
+ },
+ {
+ "name": "Tro\u0161kovi transporta"
+ },
+ {
+ "name": "Tro\u0161kovi ukrcaja i iskrcaja (fakturirani)"
+ },
+ {
+ "name": "Transportno osiguranje i \u010duvanje"
+ },
+ {
+ "name": "Posebni tro\u0161kovi pakiranja - ambala\u017ee"
+ },
+ {
+ "name": "Tro\u0161kovi dorade i oplemenjivanja za vrijeme dovo\u0111enja na zalihu"
+ },
+ {
+ "name": "Ostali ovisni tro\u0161kovi nabave"
+ }
+ ],
+ "name": "Ovisni tro\u0161kovi nabave (u svezi s dovo\u0111enjem na zalihu)"
+ }
+ ],
+ "name": "OBRA\u010cUN TRO\u0160KOVA KUPNJE ZALIHA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Zalihe otpadaka rezervnih dijelova"
+ },
+ {
+ "name": "Dijelovi i sklopovi za ugradnju (u proizvode)"
+ },
+ {
+ "name": "Rezervni dijelovi za servisne usluge"
+ },
+ {
+ "name": "Zalihe polovnih rezervnih dijelova"
+ },
+ {
+ "name": "Rezervni dijelovi za teku\u0107e i investicijsko odr\u017eavanje"
+ }
+ ],
+ "name": "Rezervni dijelovi na zalihi"
+ },
+ {
+ "children": [
+ {
+ "name": "Odstupanje od cijene dijelova na zalihi-a1"
+ }
+ ],
+ "name": "Odstupanje od cijene dijelova na zalihi"
+ },
+ {
+ "children": [
+ {
+ "name": "Vrijednosno uskla\u0111enje zaliha rezervnih dijelova-a1"
+ }
+ ],
+ "name": "Vrijednosno uskla\u0111enje zaliha rezervnih dijelova"
+ }
+ ],
+ "name": "ZALIHE REZERVNIH DIJELOVA"
+ }
+ ],
+ "name": "ZALIHE SIROVINA I MATERIJALA, REZERVNIH DIJELOVA I SITNOG INVENTARA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Obveze za kupnju poslovnog udjela"
+ },
+ {
+ "name": "Obveze za upla\u0107eni a neupisani temeljni kapital"
+ }
+ ],
+ "name": "Obveze iz stjecanja udjela"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveze prema inozemnom poduzet. za PDV"
+ },
+ {
+ "name": "Ostale nespomenute obveze"
+ },
+ {
+ "name": "Obveze iz primjene valutne klauzule"
+ },
+ {
+ "name": "Obveze s osnove sudskih presuda"
+ },
+ {
+ "name": "Obveze iz orta\u0161tva"
+ },
+ {
+ "name": "Obveze za tu\u0111a sredstva"
+ },
+ {
+ "name": "Obveze prema od\u0161tetnim zahtjevima"
+ },
+ {
+ "name": "Obveze prema brokerima za kupljene vrijednosne papire"
+ },
+ {
+ "name": "Obveze za doprinos za komunalnu infrastrukturu"
+ },
+ {
+ "name": "Obveze za PDV iz poslovnih odnosa"
+ }
+ ],
+ "name": "Ostale kratkoro\u010dne obveze"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveze po poslovima izvoza za tu\u0111i ra\u010dun"
+ },
+ {
+ "name": "Obveze prema uvozniku (ili naru\u010ditelju)"
+ }
+ ],
+ "name": "Obveze iz vanjskotrgova\u010dkog poslovanja"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveze prema P.J. u inozemstvu"
+ },
+ {
+ "name": "Obveze prema podru\u017enicama u inozemstvu"
+ }
+ ],
+ "name": "Obveze prema poslovnim jedinicama u inozemstvu"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveze za premije zdravstvenog osiguranja"
+ },
+ {
+ "name": "Obveze za III. stupu mirovinskog osiguranja"
+ },
+ {
+ "name": "Obveze za \u017eivotna osiguranja"
+ },
+ {
+ "name": "Obveze iz osiguranja imovine i osoba"
+ },
+ {
+ "name": "Obveze za dopunsko zdravstveno osiguranje"
+ }
+ ],
+ "name": "Obveze prema osiguravaju\u0107im dru\u0161tvima"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveze iz poslovanja u slobodnoj zoni-a1"
+ }
+ ],
+ "name": "Obveze iz poslovanja u slobodnoj zoni"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveze za zateznu kamatu"
+ },
+ {
+ "name": "Obveze za ugovorenu kamatu"
+ },
+ {
+ "name": "Obveze za kamate po sudskim sporovima"
+ },
+ {
+ "name": "Obveze za kamate na zajmove prema poduzetnicima"
+ }
+ ],
+ "name": "Obveze za kamate (analitika prema du\u017enicima i vrstama obveza prema nepovezanim dru\u0161tvima)"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveze prema nalogodavatelju iz zastupni\u010dke prodaje"
+ },
+ {
+ "name": "Obveze po obra\u010dunu za prodana dobra"
+ },
+ {
+ "name": "Obveze za isplatu komitentu"
+ }
+ ],
+ "name": "Obveze po obra\u010dunu prodanih dobara primljenih u komisiju ili konsignaciju"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveze prema zaposlenima za zatezne kamate i sl."
+ },
+ {
+ "children": [
+ {
+ "name": "Obveze iz ovrha na neto-pla\u0107i"
+ },
+ {
+ "name": "Obveze za obustave iz neto-pla\u0107a i nadoknada pla\u0107a za \u010dlanarine, i dr."
+ },
+ {
+ "name": "Obveze za obustave iz neto-pla\u0107e za isplate kredita i pozajmica"
+ },
+ {
+ "name": "Obveze za obustave iz neto-pla\u0107a i nadoknada za sudske zabrane, kazne i sl."
+ }
+ ],
+ "name": "Obveze za obustave iz neto-pla\u0107a i nadoknada pla\u0107a"
+ },
+ {
+ "name": "Obveze prema zaposlenima zbog otpremnine, jubilarne, odvojeni \u017eivot, pomo\u0107 obitelji umrlog posloprimca"
+ },
+ {
+ "name": "Obveze prema zaposlenima za primitke koji se smatraju dohotkom (prehrana, davanja u naravi i sl.)"
+ },
+ {
+ "name": "Obveze za darove i potpore (bo\u017ei\u0107nica, dar djeci, potpora zbog bolesti, regres za g. o. i sl.)"
+ },
+ {
+ "name": "Obveze za nadoknade tro\u0161kova (dnevnice, terenski dod.,tro\u0161kovi sl. puta, km,dolazak na posao i dr.)"
+ },
+ {
+ "name": "Nadoknade pla\u0107a koje se refundiraju (od dr\u017eavnih institucija, od HZZO, od lokalne samoupr.)"
+ },
+ {
+ "name": "Obveze za neto-pla\u0107e"
+ },
+ {
+ "name": "Obveze za obra\u010dunanu bruto-pla\u0107u iz pro\u0161le poslovne godine (koje nisu ispla\u0107ene i XIII. pla\u0107a)"
+ },
+ {
+ "name": "Obveza prema zaposlenima za naknadu \u0161teta: zbog ozljede na radu, neiskori\u0161tenog godi\u0161njeg odmora i sl."
+ }
+ ],
+ "name": "Obveze prema zaposlenicima"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveze za darovanja (do 2% od ukupnog prihoda)"
+ },
+ {
+ "name": "Obveze za nadoknadu tro\u0161kova (refundacije)"
+ },
+ {
+ "name": "Obveze za naknadno odobrene bonifikacije, casasconte i druge popuste"
+ },
+ {
+ "name": "Obveze za stipendije"
+ },
+ {
+ "name": "Obveze s temelja teku\u0107e nabave u gotovini"
+ },
+ {
+ "name": "Obveze prema vanjskim \u010dlanovima uprave, nadzornog odbora, prokuristima, ste\u010dajnim upraviteljima i sl."
+ },
+ {
+ "name": "Obveze za preuzeta pla\u0107anja temeljem ugovora o cesiji, asignaciji i preuzimanjem duga"
+ },
+ {
+ "name": "Obveze za ugovorene penale, kazne i sl."
+ },
+ {
+ "name": "Obveze za primljene potpore (nisu za prihod)"
+ },
+ {
+ "name": "Ostale kratkoro\u010dne obveze (npr. prema vanjskim suradnicima)"
+ }
+ ],
+ "name": "Kratkoro\u010dne obveze iz nabava i potpora"
+ }
+ ],
+ "name": "OBVEZE PREMA ZAPOSLENIMA I OSTALE OBVEZE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Odgo\u0111ena privremena razlika porezne obveze (analitika po godinama - HSFI t. 12.22. i MRS 12 t. 5.)"
+ }
+ ],
+ "name": "Odgo\u0111ena porezna obveza"
+ }
+ ],
+ "name": "ODGO\u0110ENI POREZI"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ostale obveze za ostala javna davanja"
+ },
+ {
+ "name": "Obveze za naknade za ambala\u017eu"
+ },
+ {
+ "name": "Obveze za naknade za iskori\u0161tav. mineral. sirovina"
+ },
+ {
+ "name": "Obveze za spomeni\u010dku rentu"
+ },
+ {
+ "name": "Obveze za koncesije"
+ },
+ {
+ "name": "Obveze za boravi\u0161nu pristojbu"
+ },
+ {
+ "name": "Obveze za zakonske kazne"
+ },
+ {
+ "name": "Obveze prema lokalnoj samoupravi za financiranje komunalne izgradnje (Zakon o komunalnom gospodarstvu)"
+ },
+ {
+ "name": "Obveze za nadoknadu za \u0161ume"
+ }
+ ],
+ "name": "Ostale obveze javnih davanja"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveze za imovinski porez na motorna vozila i plovne objekte"
+ },
+ {
+ "name": "Obveze za imovinski porez na ku\u0107e za odmor i porez na kori\u0161tenje javnih povr\u0161ina"
+ },
+ {
+ "name": "Obveze za porez na istaknutu reklamu"
+ },
+ {
+ "name": "Obveze za porez na tvrtku ili naziv"
+ },
+ {
+ "name": "Obveza za porez na potro\u0161nju alkoholnih i bezalkoholnih pi\u0107a i piva u ugostiteljstvu"
+ },
+ {
+ "name": "Obveze za porez na zabavne i \u0161portske priredbe"
+ },
+ {
+ "name": "Obveze za porez na nasljedstva i darove"
+ },
+ {
+ "name": "Obveze za ostale poreze \u017eupaniji, gradu ili op\u0107ini"
+ }
+ ],
+ "name": "Obveze za \u017eupanijske (gradske) i op\u0107inske poreze"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveza za PD po rje\u0161enju poreznog nadzora"
+ },
+ {
+ "children": [
+ {
+ "name": "Porez na dohodak od kapitala na isplate dobitka i dividendi (iz 2001. do 2004. = 12% + prirez)"
+ },
+ {
+ "name": "Porez na dohodak od kapitala na izuzimanja ili privatni \u017eivot \u010dlanova dru\u0161tva i dioni\u010dara (40%+prirez)"
+ },
+ {
+ "name": "Porez na dohodak od kapitala s osnove opcijskih dionica (25% + prirez)"
+ },
+ {
+ "name": "Porez na dohodak od kapitala na kamate (na zajmove fizi\u010dkih osoba = 40% + prirez)"
+ }
+ ],
+ "name": "Obveze za porez na dohotke od kapitala"
+ },
+ {
+ "name": "Obveze za porez na dobitak"
+ },
+ {
+ "name": "Obveze za porez po odbitku (-15% -\u010dl.31.Zakona o porezu na dobit -na ino usluge intelek. vlas. i dr.)"
+ }
+ ],
+ "name": "Obveze za porez na dobitak, dohodak od kapitala i porez po odbitku"
+ },
+ {
+ "children": [
+ {
+ "name": "Doprinos za MO iz pla\u0107a (II. stup - analitika prema fondovima)"
+ },
+ {
+ "name": "Doprinos za MO za beneficirani sta\u017e (I. i II. stup)"
+ },
+ {
+ "name": "Doprinos za zdravstveno osiguranje na pla\u0107e"
+ },
+ {
+ "name": "Doprinos za MO iz pla\u0107a (I. stup)"
+ },
+ {
+ "name": "Doprinos za zapo\u0161ljavanje na pla\u0107u"
+ },
+ {
+ "children": [
+ {
+ "name": "Doprinos za zdravstveno osiguranje na honorar"
+ },
+ {
+ "name": "Doprinos za MO I. stup"
+ },
+ {
+ "name": "Doprinos za MO II. stup"
+ }
+ ],
+ "name": "Doprinosi za osiguranja na druge dohotke"
+ },
+ {
+ "name": "Poseban doprinos za zdravstveno osiguranje na pla\u0107e za ozljede na radu i prof. bolesti"
+ },
+ {
+ "name": "Doprinos HZZO-u na slu\u017ebena putovanja u inozemstvo"
+ },
+ {
+ "name": "Obveze za ostale nespomenute doprinose koji se pla\u0107aju na dohotke"
+ }
+ ],
+ "name": "Obveze za doprinose za osiguranja"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveze za porez na dohodak iz pla\u0107a i primitaka izjedna\u010denih s pla\u0107om"
+ },
+ {
+ "name": "Obveze za porez i prirez iz stipendija i nagrada u\u010denika na praksi"
+ },
+ {
+ "name": "Obveze za porez i prirez na drugi dohodak (autorski honorari, ug. o djelu, doh. \u010dlanova nadz.i dr.)"
+ },
+ {
+ "name": "Obveze za prirez iz pla\u0107a i primitaka izjedna\u010denih s pla\u0107ama"
+ },
+ {
+ "name": "Obveze za porez i prirez za ostale dohotke"
+ }
+ ],
+ "name": "Obveze za porez i prirez na dohodak"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveza za razliku poreza i pretporeza u obra\u010dunskom razdoblju"
+ },
+ {
+ "name": "Povrat PDV-a iz putni\u010dkog prometa"
+ },
+ {
+ "name": "Obveza za PDV po kona\u010dnom obra\u010dunu"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveza za PDV - 22%"
+ },
+ {
+ "name": "Obveza za PDV - 10%"
+ },
+ {
+ "name": "Obveza za PDV - 25%"
+ },
+ {
+ "name": "Obveza za PDV - 23%"
+ }
+ ],
+ "name": "Obveza za PDV po isporukama"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveza za PDV za predujam - 23%"
+ },
+ {
+ "name": "Obveza za PDV za predujam - 25%"
+ },
+ {
+ "name": "Obveza za PDV za predujam - 10%"
+ },
+ {
+ "name": "Obveza za PDV za predujam - 22%"
+ }
+ ],
+ "name": "Obveza za PDV-a prema ra\u010dunu za predujam"
+ },
+ {
+ "name": "Obveze za PDV s osnove vlastite potro\u0161nje - 23% (za proizv. za reprez. te za o.auto. nab. do 2010.)"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveza za PDV po nezara\u010dunanim isporukama - 10%"
+ },
+ {
+ "name": "Obveza za PDV po nezara\u010dunanim isporukama - 22%"
+ },
+ {
+ "name": "Obveza za PDV po nezara\u010dunanim isporukama - 23%"
+ },
+ {
+ "name": "Obveza za PDV po nezara\u010dunanim isporukama - 25%"
+ }
+ ],
+ "name": "Obveza za PDV po nezara\u010dunanim isporukama"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveza za PDV zbog promjene postotka priznavanja PDV-a"
+ }
+ ],
+ "name": "Obveze za ispravljeni PDV zbog prenamjene dobara"
+ },
+ {
+ "name": "Obra\u010dunana a nedospjela obveza za PDV"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveza za PDV na inozemne usluge"
+ },
+ {
+ "name": "Obveza za PDV po Rje\u0161enju PU"
+ }
+ ],
+ "name": "Obveza za PDV koje se ne izvje\u0161tavaju u obrascu PDV"
+ }
+ ],
+ "name": "Obveze za porez na dodanu vrijednost"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveze za carinu prema mjernoj jedinici (prelevmani)"
+ },
+ {
+ "name": "Obveze za carinu"
+ },
+ {
+ "name": "Ostale obveze prema carini (za PDV i dr.)"
+ },
+ {
+ "name": "Obveze za carinske pristojbe i takse"
+ }
+ ],
+ "name": "Obveze za carinu i carinske pristojbe"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveze za \u010dlanarinu granskoj ili strukovnoj komori"
+ },
+ {
+ "name": "Obveza za \u010dlanarinu Obrtni\u010dkoj komori"
+ },
+ {
+ "name": "Obveze za pau\u0161al HOK-u"
+ },
+ {
+ "name": "Obveza za HGK za pau\u0161alnu naknadu"
+ },
+ {
+ "name": "Obveza za HGK za javnu funkciju"
+ }
+ ],
+ "name": "Obveze za \u010dlanarinu komori"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveze za \u010dlanarinu turist. zajednicama-a1"
+ }
+ ],
+ "name": "Obveze za \u010dlanarinu turist. zajednicama"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Obveze za naknade za Hrvatske ceste"
+ },
+ {
+ "name": "Obveze za naknade za Hrvatske autoceste"
+ }
+ ],
+ "name": "Obveza za posebni porez na naftne derivate"
+ },
+ {
+ "name": "Obveze za posebni porez na duhanske proizvode"
+ },
+ {
+ "name": "Obveze za posebni porez na luksuzne proizvode"
+ },
+ {
+ "name": "Obveza za posebni porez pri uvozu automobila, plovila i zrakoplova"
+ },
+ {
+ "name": "Obveza za posebni porez na bezalkoholna pi\u0107a"
+ },
+ {
+ "name": "Obveza za posebni porez na pivo"
+ },
+ {
+ "name": "Obveza za posebni porez na alkohol"
+ },
+ {
+ "name": "Obveza za 5% poreza na promet nekretnina"
+ },
+ {
+ "name": "Obveze za 5% poreza na promet mot. vozila i plovila"
+ },
+ {
+ "name": "Obveza za posebni porez na kavu"
+ }
+ ],
+ "name": "Obveze za posebne poreze (tro\u0161arine - akcize) i dr. poreze dr\u017eavi"
+ }
+ ],
+ "name": "KRATKORO\u010cNE OBVEZE ZA POREZE, DOPRINOSE I SLI\u010cNA DAVANJA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Obveze za dugoro\u010dne predujmove za isporuke zaliha"
+ },
+ {
+ "name": "Obveze za dugoro\u010dne predujmove (avanse) za izgradnju objekata i postrojenja (bez PDV-a)"
+ },
+ {
+ "name": "Ostale dugoro\u010dne obveze za predujmove"
+ }
+ ],
+ "name": "Obveze za predujmove"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveze prema dobavlja\u010dima iz inozemstva (dugoro\u010dne)"
+ },
+ {
+ "name": "Obveze prema vjerovnicima iz ostalih poslovnih aktivnosti"
+ },
+ {
+ "name": "Obveze prema dobavlja\u010dima za zadr\u017eani dio iz jamstva"
+ },
+ {
+ "name": "Obveze prema dobavlja\u010dima s rokom pla\u0107anja duljim od godine dana (npr. kod izgradnje)"
+ }
+ ],
+ "name": "Obveze prema dobavlja\u010dima (neispla\u0107ene dugoro\u010dne obveze prema vjerovnicima s osnove poslovanja)"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveze po ostalim dugoro\u010d. vrijednos. papirima"
+ },
+ {
+ "name": "Obveze za dugoro\u010dne mjenice"
+ },
+ {
+ "name": "Obveze za dugoro\u010dne komercijalne vrijednosne papire"
+ },
+ {
+ "name": "Obveze za izdane dugoro\u010dne obveznice"
+ },
+ {
+ "name": "Diskont na vrijednosne papire (kao razlika do nominalne vrijednosti)"
+ },
+ {
+ "name": "Obveze za kamate iz obveznica"
+ }
+ ],
+ "name": "Obveze po vrijednosnim papirima (dugoro\u010dnim)"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveze prema poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)-a1"
+ }
+ ],
+ "name": "Obveze prema poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveze za kori\u0161tenje zajmova"
+ },
+ {
+ "name": "Obveze za primljena dobra i usluge"
+ }
+ ],
+ "name": "Obveze prema povezanim poduzetnicima"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveze za kapare"
+ },
+ {
+ "name": "Obveze s osnove jamstva (realiziranih)"
+ },
+ {
+ "name": "Obveze za dugoro\u010dne zajmove iz inozemstva"
+ },
+ {
+ "name": "Obveze za depozite"
+ },
+ {
+ "name": "Obveze za dugoro\u010dne zajmove prema gra\u0111anima"
+ },
+ {
+ "name": "Obveze za dugoro\u010dne zajmove \u010dlanovima dru\u0161tva"
+ },
+ {
+ "name": "Obveze za dugoro\u010dne financijske zajmove"
+ },
+ {
+ "name": "Obveze za dugoro\u010dne hipotekarne zajmove"
+ },
+ {
+ "name": "Ostale obveze za dugoro\u010dne zajmove"
+ }
+ ],
+ "name": "Obveze za zajmove, depozite i sl."
+ },
+ {
+ "children": [
+ {
+ "name": "Dugoro\u010dne obveze za kamate"
+ },
+ {
+ "name": "Dugoro\u010dni krediti od inozemnih banaka i drugih inozemnih kreditnih institucija"
+ },
+ {
+ "name": "Dugoro\u010dni krediti od ostalih doma\u0107ih kreditnih institucija (fonda, i dr.)"
+ },
+ {
+ "name": "Dugoro\u010dni krediti od osiguravaju\u0107ih dru\u0161tava (analitika po dru\u0161tvima, pa po sklopljenim ugovorima)"
+ },
+ {
+ "name": "Dugoro\u010dni financijski krediti banaka (analitika po bankama, pa po sklopljenim ugovorima o kreditu)"
+ }
+ ],
+ "name": "Obveze prema bankama i dr. financijskim institucijama"
+ },
+ {
+ "children": [
+ {
+ "name": "Financijski najam vozila, brodova i dr."
+ },
+ {
+ "name": "Povratni financijski najam (npr. nekretnina brodova, tramvaja, vlakova i dr.)"
+ }
+ ],
+ "name": "Dugoro\u010dne obveze iz financijskog lizinga"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveze prema Dr\u017eavi (realizirana jamstva, krediti)-a1"
+ }
+ ],
+ "name": "Obveze prema Dr\u017eavi (realizirana jamstva, krediti)"
+ },
+ {
+ "children": [
+ {
+ "name": "Ostale dugoro\u010dne obveze"
+ },
+ {
+ "name": "Dugoro\u010dne obveze za socijalno osiguranje"
+ },
+ {
+ "name": "Obveze za dugoro\u010dne jam\u010devine"
+ },
+ {
+ "name": "Obveze prema zakladama, komorama i sl."
+ },
+ {
+ "name": "Dugoro\u010dne obveze za porez"
+ }
+ ],
+ "name": "Ostale dugoro\u010dne obveze"
+ }
+ ],
+ "name": "DUGORO\u010cNE OBVEZE (za du\u017ee od jedne godine)"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Primljeni predujmovi koji nisu pod PDV-om"
+ },
+ {
+ "name": "Primljeni predujmovi za koje su izdani ra\u010duni s PDV-om"
+ },
+ {
+ "name": "Obveze za predujmove gra\u0111ana"
+ },
+ {
+ "name": "Primljeni predujmovi iz inozemstva"
+ }
+ ],
+ "name": "Obveze za predujmove"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveze za nefakturirane a preuzete isporuke robe i usluge-a1"
+ }
+ ],
+ "name": "Obveze za nefakturirane a preuzete isporuke robe i usluge"
+ },
+ {
+ "children": [
+ {
+ "name": "Dobavlja\u010di usluga iz inozemstva"
+ },
+ {
+ "name": "Dobavlja\u010di dobara iz inozemstva"
+ },
+ {
+ "name": "Dobavlja\u010di prava na fran\u0161izu, uporabu imena i sl."
+ },
+ {
+ "name": "Dobavlja\u010di prava intelektualnog vlasni\u0161tva, istra\u017eivanja tr\u017ei\u0161ta i dr."
+ }
+ ],
+ "name": "Dobavlja\u010di iz inozemstva (analitika prema dobavlja\u010dima)"
+ },
+ {
+ "children": [
+ {
+ "name": "Dobavlja\u010di zadruge, ustanove i dr."
+ },
+ {
+ "name": "Dobavlja\u010di iz operativnog lizinga (za najmove)"
+ },
+ {
+ "name": "Dobavlja\u010di iz orta\u010dkog ugovora"
+ },
+ {
+ "name": "Dobavlja\u010di opreme, postrojenja i nekretnina"
+ },
+ {
+ "name": "Dobavlja\u010di nematerijalne imovine"
+ },
+ {
+ "name": "Dobavlja\u010di dobara"
+ },
+ {
+ "name": "Dobavlja\u010di usluga"
+ }
+ ],
+ "name": "Obveze prema dobavlja\u010dima u zemlji (analitika prema dobavlja\u010dima)"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveze za ostale komunalne usluge"
+ },
+ {
+ "name": "Obveze za usluge odvodnje i odvoza sme\u0107a"
+ },
+ {
+ "name": "Obveze za energetske isporuke"
+ }
+ ],
+ "name": "Dobavlja\u010di komunalnih usluga"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveze s osnove ugovora o djelu i akviziterstva"
+ },
+ {
+ "name": "Obveze prema studentima i u\u010denicima za rad preko studentskog servisa"
+ },
+ {
+ "name": "Dobavlja\u010di kooperanti - fizi\u010dke osobe"
+ },
+ {
+ "name": "Dobavlja\u010di, obrtnici i slobodna zanimanja"
+ },
+ {
+ "name": "Dobavlja\u010di fizi\u010dke osobe (za isporu\u010dene osnovne proizvode poljodjelstva, ribarstva i \u0161umarstva)"
+ },
+ {
+ "name": "Dobavlja\u010di za isporu\u010denu osobnu imovinu"
+ },
+ {
+ "name": "Obveze s osnove autorskih prava, inovacija, patenata i sl."
+ },
+ {
+ "name": "Ostali dobavlja\u010di - fizi\u010dke osobe"
+ }
+ ],
+ "name": "Dobavlja\u010di fizi\u010dke osobe"
+ }
+ ],
+ "name": "OBVEZE PREMA DOBAVLJA\u010cIMA, ZA PREDUJMOVE I OSTALE OBVEZE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ostale obveze s osnove udjela u dobitku"
+ },
+ {
+ "name": "Obveze iz dobitka prema tajnim \u010dlanovima"
+ },
+ {
+ "name": "Obveze prema zadrugarima iz rezultata"
+ },
+ {
+ "name": "Obveze za sudjeluju\u0107e dobitke u rezultatu iz zajedni\u010dkog pothvata"
+ },
+ {
+ "name": "Obveze za dividende dioni\u010darima"
+ },
+ {
+ "name": "Obveze s osnove udjela u dobitku (analitika prema \u010dlanovima)"
+ }
+ ],
+ "name": "Obveze s osnove udjela u rezultatu"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveze za kamate prema povezanim dru\u0161tvima"
+ },
+ {
+ "name": "Ostale kratkoro\u010dne obveze prema povezanim dru\u0161tvima"
+ },
+ {
+ "name": "Obveze prema osnovanim ustanovama, zadrugama i sl."
+ },
+ {
+ "name": "Obveze za predujmove od povezanih dru\u0161tvima"
+ },
+ {
+ "name": "Obveze prema povezanim dru\u0161tvima za zalihe (poluproizvoda, robe i sl.)"
+ },
+ {
+ "name": "Obveze za raspore\u0111eni dobitak iz poslovanja prema povezanim dru\u0161tvima"
+ },
+ {
+ "name": "Obveze za zajmove prema povezanim dru\u0161tvima"
+ },
+ {
+ "name": "Obveze prema podru\u017enicama"
+ }
+ ],
+ "name": "Obveze prema povezanim poduzetnicima"
+ }
+ ],
+ "name": "KRATKORO\u010cNE OBVEZE PREMA POVEZANIM PODUZETNICIMA I S OSNOVE UDJELA U REZULTATU (do jedne godine)"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Obveze za izdane \u010dekove-a1"
+ }
+ ],
+ "name": "Obveze za izdane \u010dekove"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveze za dane mjenice"
+ },
+ {
+ "name": "Obveze za dane mjeni\u010dne akcepte"
+ }
+ ],
+ "name": "Obveze za izdane mjenice"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveze po ostalim kratkoro\u010dnim vrijednosnim papirima"
+ },
+ {
+ "name": "Obveze po izdanim zadu\u017enicama"
+ },
+ {
+ "name": "Obveze po izdanim obveznicama"
+ },
+ {
+ "name": "Obveze po izdanim komercijalnim zapisima"
+ },
+ {
+ "name": "Obveze za kamate sadr\u017eane u vrijed. papirima"
+ }
+ ],
+ "name": "Obveze po izdanim vrijednosnim papirima"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveze prema poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)-a1"
+ }
+ ],
+ "name": "Obveze prema poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveze za zajmove od ustanova, zadruga i sl."
+ },
+ {
+ "name": "Obveze za financijske zajmove od dru\u0161tava"
+ },
+ {
+ "name": "Obveze za dio dospjelih dugoro\u010dnih zajmova koji se trebaju platiti u roku 12 mj."
+ },
+ {
+ "name": "Obveze za kratkoro\u010dne zajmove iz inozemstva"
+ },
+ {
+ "name": "Obveze za zajmove \u010dlanova dru\u0161tva"
+ },
+ {
+ "name": "Obveze za zajmove prema gra\u0111anima"
+ },
+ {
+ "name": "Obveze za depozite, jam\u010devine i kapare"
+ },
+ {
+ "name": "Obveze po kontokorentnom ra\u010dunu"
+ },
+ {
+ "name": "Ostali kratkoro\u010dni zajmovi i sl."
+ },
+ {
+ "name": "Obveze za kaucije"
+ }
+ ],
+ "name": "Obveze s osnove zajmova, depozita i sl."
+ },
+ {
+ "children": [
+ {
+ "name": "Obveze za prekora\u010denje na ra\u010dunu (okvirni kredit)"
+ },
+ {
+ "name": "Obveze za kamate prema bankama"
+ },
+ {
+ "name": "Obveze prema bankama po napla\u0107enim garancijama"
+ },
+ {
+ "name": "Obveze po ispla\u0107enom akreditivu"
+ },
+ {
+ "name": "Obveze prema ostalim kreditnim institucijama (\u0161tedionicama, mirovinskom fondu i dr.)"
+ },
+ {
+ "name": "Obveze prema kreditnim institucijama i bankama u inozemstvu"
+ },
+ {
+ "name": "Obveze za kratkoro\u010dne kredite u banci (analitika po bankama a unutar banke po ugovorima o kreditu)"
+ },
+ {
+ "name": "Obveze za kratkoro\u010dne kredite u osiguravaju\u0107im dru\u0161tvima (analitika po dru\u0161tvima i kreditima)"
+ },
+ {
+ "name": "Obveze za kamate prema financ. institucijama"
+ },
+ {
+ "name": "Ostale obveze prema kreditnim institucijama"
+ }
+ ],
+ "name": "Obveze prema bankama i drugim financijskim institucijama"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveze prema izdavateljima kreditnih kartica (analitika prema karti\u010darima)-a1"
+ }
+ ],
+ "name": "Obveze prema izdavateljima kreditnih kartica (analitika prema karti\u010darima)"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveze s temelja eskontiranih mjenica"
+ },
+ {
+ "name": "Ostale obveze iz eskonta vrijednosnih papira"
+ },
+ {
+ "name": "Obveze iz otkupa tra\u017ebina"
+ }
+ ],
+ "name": "Obveze iz eskontnih poslova"
+ },
+ {
+ "children": [
+ {
+ "name": "Obveze s osnove dugotrajne imovine namijenjene prodaji (analitika prema izvorima)-a1"
+ }
+ ],
+ "name": "Obveze s osnove dugotrajne imovine namijenjene prodaji (analitika prema izvorima)"
+ }
+ ],
+ "name": "KRATKORO\u010cNE FINANCIJSKE OBVEZE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ostala dugoro\u010dna rezerviranja za rizike i dr."
+ },
+ {
+ "name": "Dugoro\u010dno rezerviranje za restrukturiranje (MRS 37 i HSFI t. 16.22.)"
+ },
+ {
+ "name": "Dugor. rezerv. za obnovu prirodnog bogatstva-dug. rezer. za neiskor. g.o.(MRS19.t14.,HSFI13) -vidi 298"
+ },
+ {
+ "name": "Dugoro\u010dna rezerviranja za gubitke po zapo\u010detim sudskim sporovima"
+ },
+ {
+ "name": "Rezerviranje za ugovore s pote\u0161ko\u0107ama (MRS 37, t. 66. i HSFI t. 16.21.)"
+ },
+ {
+ "name": "Dugoro\u010dna rezerviranja za tro\u0161kove izdanih jamstava za prodana dobra"
+ }
+ ],
+ "name": "Druga rezerviranja"
+ },
+ {
+ "children": [
+ {
+ "name": "Dugor. rezerv. za odg. pla\u0107. poreza i dopr."
+ }
+ ],
+ "name": "Rezerviranja za porezne obveze"
+ },
+ {
+ "children": [
+ {
+ "name": "Rezerviranja za otpremnine"
+ },
+ {
+ "name": "Rezerviranja za mirovine"
+ }
+ ],
+ "name": "Rezerviranja za otpremnine i mirovine"
+ }
+ ],
+ "name": "DUGORO\u010cNA REZERVIRANJA ZA RIZIKE I TRO\u0160KOVE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Rezerviranje tro\u0161ka za neiskori\u0161tene godi\u0161nje odmore-a1"
+ }
+ ],
+ "name": "Rezerviranje tro\u0161ka za neiskori\u0161tene godi\u0161nje odmore"
+ },
+ {
+ "children": [
+ {
+ "name": "Ostala pasivna vremenska razgrani\u010denja tro\u0161kova"
+ }
+ ],
+ "name": "Ostala pasivna vremenska razgrani\u010denja"
+ },
+ {
+ "children": [
+ {
+ "name": "Obra\u010dunani ostali tro\u0161kovi poslovanja (prijevoz, bankovne usluge i platni promet, reprez. i dr.)"
+ },
+ {
+ "name": "Ura\u010dunani tro\u0161kovi slu\u017ebenih glasila i stru\u010dnih \u010dasopisa"
+ },
+ {
+ "name": "Obra\u010dunani rad po ugovoru o djelu, autor. hon."
+ },
+ {
+ "name": "Obra\u010dunane a nepla\u0107ene usluge kori\u0161tene u obra\u010dunskom razdoblju"
+ },
+ {
+ "name": "Obra\u010dunani tro\u0161kovi premije osiguranja"
+ },
+ {
+ "name": "Obra\u010dunani kalo, rastep, kvar i lom"
+ },
+ {
+ "name": "Obra\u010dunana najamnina iz operativnog (poslovnog) najma"
+ },
+ {
+ "name": "Obra\u010dunani tro\u0161kovi za koje nije primljena faktura (telefon, grijanje, el. energija, plin, voda i sl.)"
+ },
+ {
+ "name": "Obra\u010dunani tro\u0161kovi reklame, propagande i sajmova"
+ },
+ {
+ "name": "Obra\u010dunani tro\u0161kovi teku\u0107eg odr\u017eavanja"
+ }
+ ],
+ "name": "Odgo\u0111eno pla\u0107anje tro\u0161kova"
+ },
+ {
+ "children": [
+ {
+ "name": "Obra\u010dunani tro\u0161kovi autorskih prava"
+ },
+ {
+ "name": "Odgo\u0111eno pla\u0107anje tro\u0161kova za ostala prava"
+ },
+ {
+ "name": "Obra\u010dunani tro\u0161kovi fran\u0161iza, kori\u0161tenih trgova\u010dkih znakova, prava i sl."
+ },
+ {
+ "name": "Obra\u010dunani tro\u0161kovi licencija"
+ }
+ ],
+ "name": "Obra\u010dunani tro\u0161kovi kori\u0161tenih prava"
+ },
+ {
+ "children": [
+ {
+ "name": "Obra\u010dunani ovisni tro\u0161kovi nabave (za koje nisu primljeni ra\u010duni)-prijevoz, osiguranje, \u0161pedicija i dr."
+ }
+ ],
+ "name": "Obra\u010dunani tro\u0161kovi nabave dobara"
+ },
+ {
+ "children": [
+ {
+ "name": "Odgo\u0111eni prihodi iz orta\u0161tva"
+ },
+ {
+ "name": "Ostali odgo\u0111eni prihodi budu\u0107eg razdoblja"
+ },
+ {
+ "name": "Odgo\u0111eni prihodi radi neizvjesnih tro\u0161kova"
+ },
+ {
+ "name": "Obra\u010dunani prihodi budu\u0107eg razdoblja koji su rezultat primjene ra\u010dunovodstvene politike"
+ },
+ {
+ "name": "Odgo\u0111eno priznavanje prihoda kad se predvi\u0111a povrat robe"
+ },
+ {
+ "name": "Odgo\u0111eni prihodi iz otkupa tra\u017ebine (faktoring koji nije zara\u0111en)"
+ },
+ {
+ "name": "Odgo\u0111eni prihodi od kamata iz financijskog lizinga"
+ },
+ {
+ "name": "Odgo\u0111eni prihodi iz operativnog lizinga"
+ },
+ {
+ "name": "Obra\u010dunane (anticipativne) kamate na dane zajmove i zatezne kamate (za budu\u0107e razdoblje)"
+ },
+ {
+ "name": "Unaprijed obra\u010dunane ili napla\u0107ene \u0161kolarine"
+ }
+ ],
+ "name": "Obra\u010dunani prihodi budu\u0107eg razdoblja"
+ },
+ {
+ "children": [
+ {
+ "name": "Odgo\u0111eni prihodi iz potpora za zapo\u0161ljavanje"
+ },
+ {
+ "name": "Odgo\u0111eni prihodi iz potpora za dug. nemat. i mat. imovinu (analitike po primitcima, investicijama)"
+ },
+ {
+ "name": "Odgo\u0111eno priznavanje prihoda za unaprijed napla\u0107ene subvencije i potpore"
+ },
+ {
+ "name": "Odgo\u0111eni prihodi ostalih potpora"
+ }
+ ],
+ "name": "Odgo\u0111eno priznavanje prihoda iz dr\u017eavnih potpora (HSFI t. 15.37 i MRS 20, t. 12. i 24.)"
+ },
+ {
+ "children": [
+ {
+ "name": "Odgo\u0111eni prihodi zbog rizika naplate (HSFI t. 15.71 u svezi s t. 15.24)"
+ },
+ {
+ "name": "Razgrani\u010deni vi\u0161ak prihoda od prodaje i povratnog financijskog najma (MRS 17, t. 59.)"
+ }
+ ],
+ "name": "Odgo\u0111eno priznavanje prihoda"
+ },
+ {
+ "children": [
+ {
+ "name": "Odgo\u0111eni prihod s osnove nefakturiranih isporuka dobara i usluga-a1"
+ }
+ ],
+ "name": "Odgo\u0111eni prihod s osnove nefakturiranih isporuka dobara i usluga"
+ },
+ {
+ "children": [
+ {
+ "name": "Nerealizirani dobitci iz financijske imovine (HSFI 9 i MRS 39)-a1"
+ }
+ ],
+ "name": "Nerealizirani dobitci iz financijske imovine (HSFI 9 i MRS 39)"
+ }
+ ],
+ "name": "ODGO\u0110ENO PLA\u0106ANJE TRO\u0160KOVA I PRIHOD BUDU\u0106EG RAZDOBLJA"
+ }
+ ],
+ "name": "KRATKORO\u010cNE I DUGORO\u010cNE OBVEZE, DUGORO\u010cNA REZERVIRANJA, ODGO\u0110ENA PLA\u0106ANJA I PRIHODI BUDU\u0106EG RAZDOBLJA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Vrijednosno uskla\u0111enje potra\u017eivanja od zaposlenih \u010dlanova dru\u0161tva i ostalih potra\u017eivanja-a1"
+ }
+ ],
+ "name": "Vrijednosno uskla\u0111enje potra\u017eivanja od zaposlenih \u010dlanova dru\u0161tva i ostalih potra\u017eivanja"
+ },
+ {
+ "children": [
+ {
+ "name": "Ostala poslovna potra\u017eivanja"
+ },
+ {
+ "name": "Potra\u017eivanja od zastupnika"
+ },
+ {
+ "name": "Potra\u017eivanja za naknadne popuste"
+ },
+ {
+ "name": "Potra\u017eivanja od ortaka"
+ }
+ ],
+ "name": "Ostala poslovna potra\u017eivanja"
+ },
+ {
+ "children": [
+ {
+ "name": "Ostala potra\u017eivanja od vanjskih suradnika"
+ },
+ {
+ "name": "Potra\u017eivanja za ispla\u0107ene svote"
+ },
+ {
+ "name": "Potra\u017eivanja za predujmljene honorare"
+ },
+ {
+ "name": "Potra\u017eivanja za dane nov\u010dane svote za nabave u gotovini (za tr\u017ei\u0161ni nakup, za karnete i dr.)"
+ },
+ {
+ "name": "Potra\u017eivanja za manjkove i u\u010dinjene \u0161tete (s PDV-om)"
+ },
+ {
+ "name": "Potra\u017eivanja od zaposlenih za vi\u0161e ispla\u0107enu pla\u0107u"
+ },
+ {
+ "name": "Potra\u017eivanja za ispla\u0107eni predujam za slu\u017ebeni put"
+ },
+ {
+ "name": "Potra\u017eivanja od zaposlenika za pla\u0107ene privatne tro\u0161kove (npr. po slu\u017ebenoj kred. kartici)"
+ },
+ {
+ "name": "Potra\u017eivanja od zaposlenika za primitak u naravi"
+ },
+ {
+ "name": "Potra\u017eivanja za prehranu, kazne, za kori\u0161tenje odmarali\u0161ta i sl."
+ },
+ {
+ "name": "Potra\u017eivanja od zaposlenih za manje pla\u0107ene poreze i doprinose"
+ },
+ {
+ "name": "Ostala potra\u017eivanja od zaposlenih"
+ }
+ ],
+ "name": "Potra\u017eivanja od vanjskih suradnika"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja od \u010dlanova zadruge"
+ },
+ {
+ "name": "Potra\u017eivanja od \u010dlanova ustanove"
+ },
+ {
+ "name": "Potra\u017eivanja od \u010dlanova dru\u0161tva za privatne tro\u0161kove"
+ },
+ {
+ "name": "Potra\u017eivanja od \u010dlanova dru\u0161tva za predujmljeni dobitak - dividendu"
+ }
+ ],
+ "name": "Potra\u017eivanja od \u010dlanova poduzetnika"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja za sredstva u slobodnoj zoni-a1"
+ }
+ ],
+ "name": "Potra\u017eivanja za sredstva u slobodnoj zoni"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja u sporu i rizi\u010dna potra\u017eivanja (iz skupine 12 i 13)-a1"
+ }
+ ],
+ "name": "Potra\u017eivanja u sporu i rizi\u010dna potra\u017eivanja (iz skupine 12 i 13)"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja za doznake novca, za dobitak i dr."
+ },
+ {
+ "name": "Potra\u017eivanja za isporu\u010dena dobra i usluge"
+ }
+ ],
+ "name": "Potra\u017eivanja od poslovnih jedinica u inozemstvu"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja od banaka za prodaju na potro\u0161a\u010dki kredit-a1"
+ }
+ ],
+ "name": "Potra\u017eivanja od banaka za prodaju na potro\u0161a\u010dki kredit"
+ }
+ ],
+ "name": "POTRA\u017dIVANJA OD ZAPOSLENIH I OSTALA POTRA\u017dIVANJA (kratkotrajna)"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja ste\u010dena cesijom, asignacijom i preuzimanjem duga od prodaje"
+ },
+ {
+ "name": "Potra\u017eivanja za tantijeme (nadoknade za kori\u0161tenje patenta, znaka i autorskih prava)"
+ },
+ {
+ "name": "Potra\u017eivanja iz od\u0161tetnih zahtjeva (od osiguravaju\u0107ih dru\u0161tava)"
+ },
+ {
+ "name": "Potra\u017eivanja za dana jamstva i \u010dinidbe"
+ },
+ {
+ "name": "Potra\u017eivanja od \u010dlanova dru\u0161tva za pokri\u0107e gubitka"
+ },
+ {
+ "name": "Potra\u017eivanja od kooperanata, zadrugara, ustanove"
+ },
+ {
+ "name": "Potra\u017eivanja za nadoknadu tro\u0161kova iz jamstva"
+ },
+ {
+ "name": "Ostala potra\u017eivanja"
+ },
+ {
+ "name": "Potra\u017eivanja za poreze iz poslovnih odnosa"
+ },
+ {
+ "name": "Potra\u017eivanja za udjel u dobitku - prihodu u investicijskom fondu"
+ }
+ ],
+ "name": "Ostala kratkoro\u010dna potra\u017eivanja"
+ },
+ {
+ "children": [
+ {
+ "name": "Vrijednosno uskla\u0111enje potra\u017eivanja od kupaca"
+ },
+ {
+ "name": "Vrijednosno uskla\u0111enje potra\u017eivanja od povezanih dru\u0161tava"
+ },
+ {
+ "name": "Vrijednosno uskla\u0111enje od poduzetnika iz sudjeluju\u0107ih interesa"
+ },
+ {
+ "name": "Vrijednosno uskla\u0111enje kamata"
+ },
+ {
+ "name": "Vrijednosno uskla\u0111enje za dane predujmove za usluge"
+ },
+ {
+ "name": "Vrijednosno uskla\u0111enje ostalih potra\u017eivanja (ra\u010duni 126 do 128)"
+ }
+ ],
+ "name": "Vrijednosno uskla\u0111enje potra\u017eivanja"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja od podru\u017enica"
+ },
+ {
+ "name": "Potra\u017eivanja za kamate od povezanih dru\u0161tava"
+ },
+ {
+ "name": "Potra\u017eivanja za udio u dobitku d.o.o.-a"
+ },
+ {
+ "name": "Ostala kratkoro\u010dna potra\u017eivanja od povezanih poduzetnika"
+ },
+ {
+ "name": "Potra\u017eivanja za dividende od povezanih dru\u0161tava"
+ },
+ {
+ "name": "Potra\u017eivanja za prodaju - isporuku povezanim dru\u0161tvima"
+ },
+ {
+ "name": "Potra\u017eivanja za nadoknadu gubitka od povezanih dru\u0161tava (\u010dl. 489. ZTD)"
+ },
+ {
+ "name": "Potra\u017eivanja za isporuke povezanim dru\u0161tvima u inozemstvu"
+ },
+ {
+ "name": "Potra\u017eivanja iz ulaganja radi pove\u0107anja udjela (do upisa u t.k.)"
+ }
+ ],
+ "name": "Potra\u017eivanja od povezanih poduzetnika (s vi\u0161e od 20% udjela - ovisni poduzet.)"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja za kamate"
+ },
+ {
+ "name": "Ostala potra\u017eivanja od sudjeluju\u0107ih dru\u0161tava"
+ },
+ {
+ "name": "Potra\u017eivanja za isporuke dobara i usluga"
+ },
+ {
+ "name": "Potra\u017eivanja za dividendu - dobitak"
+ }
+ ],
+ "name": "Potra\u017eivanja od sudjeluju\u0107ih poduzetnika (u kojima se dr\u017ei manje od 20% udjela)"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja za nefakturiranu isporuku dobara ili usluga"
+ },
+ {
+ "name": "Potra\u017eivanja od ostalih prodaja"
+ },
+ {
+ "name": "Kupci gra\u0111ani i prodaja na potro\u0161a\u010dki kredit"
+ },
+ {
+ "name": "Potra\u017eivanja za prodaju prava"
+ },
+ {
+ "name": "Potra\u017eivanja od kupaca usluga (servisne, najmovi, ustupanje radne snage, kapaciteta i dr.)"
+ },
+ {
+ "name": "Potra\u017eivanja od kupaca dobara"
+ },
+ {
+ "name": "Potra\u017eivanja za prodaju na kreditne kartice"
+ },
+ {
+ "name": "Kupci zastupni\u010dke i fran\u0161izne prodaje"
+ },
+ {
+ "name": "Potra\u017eivanja od kupaca za prodanu robu iz komisije"
+ },
+ {
+ "name": "Kupci imovinskih sredstava, inventara, materijala, otpadaka i sl."
+ }
+ ],
+ "name": "Potra\u017eivanja od kupaca"
+ },
+ {
+ "children": [
+ {
+ "name": "Kupci dobara iz inozemstva"
+ },
+ {
+ "name": "Kupci usluga iz inozemstva"
+ },
+ {
+ "name": "Kupci prava iz inozemstva"
+ }
+ ],
+ "name": "Kupci u inozemstvu"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja od izvoznika"
+ },
+ {
+ "name": "Potra\u017eivanja po poslovima uvoza za tu\u0111i ra\u010dun"
+ }
+ ],
+ "name": "Potra\u017eivanja iz vanjskotrgova\u010dkog poslovanja (s osnove uvoza odnosno izvoza za tu\u0111i ra\u010dun)"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja za predujam za kupnju dionica i udjela"
+ },
+ {
+ "name": "Potra\u017eivanja od komisionara"
+ },
+ {
+ "name": "Potra\u017eivanja s osnove prodaje udjela i dionica"
+ },
+ {
+ "name": "Potra\u017eivanja za nakladno odobrene popuste (bonifikacije, casa-sconto, rabat i sl.)"
+ }
+ ],
+ "name": "Potra\u017eivanja s osnove ostalih aktivnosti"
+ },
+ {
+ "children": [
+ {
+ "name": "Kamate iz ostalih tra\u0111bina"
+ },
+ {
+ "name": "Potra\u017eivanje za kamatu iz danih zajmova"
+ },
+ {
+ "name": "Potra\u017eivanja za kamate po nagodbama"
+ },
+ {
+ "name": "Potra\u017eivanja za zatezne kamate (koje nisu pripisane glavnici)"
+ },
+ {
+ "name": "Potra\u017eivanja od kupaca za ugovorene kamate (koje nisu pripisane glavnici)"
+ }
+ ],
+ "name": "Potra\u017eivanja za kamate"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja za predujmove za usluge (koje nisu u svezi sa zalihama i dugotr. imov.)-a1"
+ }
+ ],
+ "name": "Potra\u017eivanja za predujmove za usluge (koje nisu u svezi sa zalihama i dugotr. imov.)"
+ }
+ ],
+ "name": "POTRA\u017dIVANJA (KRATKOTRAJNA)"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ostala nov\u010dana sredstva-a1"
+ }
+ ],
+ "name": "Ostala nov\u010dana sredstva"
+ },
+ {
+ "children": [
+ {
+ "name": "Vrijednosno uskla\u0111enje depozita u bankama-a1"
+ }
+ ],
+ "name": "Vrijednosno uskla\u0111enje depozita u bankama"
+ },
+ {
+ "children": [
+ {
+ "name": "Otvoreni akreditiv u inozemnoj banci"
+ },
+ {
+ "name": "Otvoreni devizni akreditiv u doma\u0107oj banci"
+ },
+ {
+ "name": "Ecsrow ra\u010dun"
+ }
+ ],
+ "name": "Otvoreni akreditiv u stranim valutama"
+ },
+ {
+ "children": [
+ {
+ "name": "Devizna blagajna za tro\u0161kove prijevoza robe u inozemstvo"
+ },
+ {
+ "name": "Devizna blagajna za mjenja\u010dke poslove"
+ },
+ {
+ "name": "Glavna devizna blagajna"
+ },
+ {
+ "name": "Devizna blagajna za slu\u017ebena putovanja u inozemstvo"
+ },
+ {
+ "name": "Devizna blagajna za razne isplate"
+ }
+ ],
+ "name": "Devizna blagajna"
+ },
+ {
+ "children": [
+ {
+ "name": "Novac za kupnju deviza-a1"
+ }
+ ],
+ "name": "Novac za kupnju deviza"
+ },
+ {
+ "children": [
+ {
+ "name": "\u017diro-ra\u010dun prijelazni konto"
+ },
+ {
+ "name": "Ra\u010dun dru\u0161tva u osnivanju"
+ },
+ {
+ "name": "Transakcijski u banci (analitika po ra\u010dunima u bankama i \u0161tedionicama)"
+ },
+ {
+ "name": "Podra\u010dun dru\u0161tva"
+ }
+ ],
+ "name": "Transakcijski ra\u010duni u bankama"
+ },
+ {
+ "children": [
+ {
+ "name": "Otvoreni akreditiv u doma\u0107oj banci-a1"
+ }
+ ],
+ "name": "Otvoreni akreditiv u doma\u0107oj banci"
+ },
+ {
+ "children": [
+ {
+ "name": "Blagajna radne jedinice"
+ },
+ {
+ "name": "Blagajna recepcije (\u0161anka)"
+ },
+ {
+ "name": "Blagajna servisa"
+ },
+ {
+ "name": "Blagajna prodavaonice"
+ },
+ {
+ "name": "Blagajna vrijednosnica (po\u0161tanskih, taksenih maraka i dr. vrijednosnica)"
+ },
+ {
+ "name": "Glavna blagajna (uklju\u010divo i plemenitih metala)"
+ },
+ {
+ "name": "Prijelazni ra\u010dun blagajne prodavaonice"
+ },
+ {
+ "name": "Blagajna za ostalo"
+ }
+ ],
+ "name": "Blagajne"
+ },
+ {
+ "children": [
+ {
+ "name": "Devizni ra\u010dun investicijskih radova"
+ },
+ {
+ "name": "Devizni ra\u010dun poslovne jedinice u inozemstvu"
+ },
+ {
+ "name": "Devizni ra\u010dun u slobodnoj zoni"
+ },
+ {
+ "name": "Nerezidentski devizni ra\u010dun"
+ },
+ {
+ "name": "Devizni ra\u010dun u doma\u0107oj banci (analitika po devizama)"
+ },
+ {
+ "name": "Devizni ra\u010dun u inozemnoj banci (u EU)"
+ },
+ {
+ "name": "Devizni ra\u010dun reeksportnih poslova"
+ },
+ {
+ "name": "Devizni ra\u010dun terminskih poslova"
+ },
+ {
+ "name": "Prijelazni devizni ra\u010dun"
+ }
+ ],
+ "name": "Devizni ra\u010duni"
+ }
+ ],
+ "name": "NOVAC U BANKAMA I BLAGAJNAMA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Vrijednosno uskla\u0111enje potra\u017eivanja od dr\u017eave i drugih institucija-a1"
+ }
+ ],
+ "name": "Vrijednosno uskla\u0111enje potra\u017eivanja od dr\u017eave i drugih institucija"
+ },
+ {
+ "children": [
+ {
+ "name": "Ostala potra\u017eivanja od dr\u017eavnih institucija-a1"
+ }
+ ],
+ "name": "Ostala potra\u017eivanja od dr\u017eavnih institucija"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanje od Fonda za otkupljenu ambala\u017eu-a1"
+ }
+ ],
+ "name": "Potra\u017eivanje od Fonda za otkupljenu ambala\u017eu"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eiv. za regrese, premije, stimulac. i dr\u017eav. potpore-a1"
+ }
+ ],
+ "name": "Potra\u017eiv. za regrese, premije, stimulac. i dr\u017eav. potpore"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja od lokalne samouprave-a1"
+ }
+ ],
+ "name": "Potra\u017eivanja od lokalne samouprave"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja od mirovinskog osiguranja-a1"
+ }
+ ],
+ "name": "Potra\u017eivanja od mirovinskog osiguranja"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanje za nadoknade bolovanja od HZZO-a1"
+ }
+ ],
+ "name": "Potra\u017eivanje za nadoknade bolovanja od HZZO"
+ }
+ ],
+ "name": "OSTALA POTRA\u017dIVANJA OD DR\u017dAVNIH I DRUGIH INSTITUCIJA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja za porez na reklamu"
+ },
+ {
+ "name": "Potra\u017eivanja za pla\u0107eni porez na prire\u0111ivanje zabavnih i \u0161portskih priredbi"
+ },
+ {
+ "name": "Potra\u017eivanja za porez na potro\u0161nju u ugostiteljstvu"
+ },
+ {
+ "name": "Potra\u017eivanja za vi\u0161e pla\u0107eni porez na neiskori\u0161tene nekretnine"
+ },
+ {
+ "name": "Potra\u017eivanja za pla\u0107eni porez na nasljedstva i darove"
+ },
+ {
+ "name": "Potra\u017eivanja za porez na ku\u0107e za odmor i kori\u0161tenje javnih povr\u0161ina"
+ },
+ {
+ "name": "Potra\u017eivanja za vi\u0161e pla\u0107eni porez na motorna vozila i plovne objekte"
+ },
+ {
+ "name": "Potra\u017eivanja za porez na tvrtku ili naziv"
+ },
+ {
+ "name": "Potra\u017eivanja za ostale poreze \u017eupanije (grada), op\u0107ine"
+ }
+ ],
+ "name": "Potra\u017eivanja za \u017eupanijski i op\u0107inski (gradski) porez"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja za ostala pla\u0107ena davanja dr\u017eavi i dr\u017eavnim institucijama"
+ },
+ {
+ "name": "Potra\u017eivanja za vi\u0161e upla\u0107ene naknade za iskori\u0161tavanje mineralnih sirovina"
+ },
+ {
+ "name": "Potra\u017eivanja za vi\u0161e pla\u0107ene naknade za koncesije"
+ },
+ {
+ "name": "Potra\u017eivanja za vi\u0161e pla\u0107enu nadoknadu za \u0161ume"
+ },
+ {
+ "name": "Potra\u017eivanja za vi\u0161e pla\u0107ene kazne i sl."
+ },
+ {
+ "name": "Potra\u017eivanje od Fonda za razvoj i sl."
+ },
+ {
+ "name": "Potra\u017eivanja za spomeni\u010dku rentu"
+ }
+ ],
+ "name": "Potra\u017eivanja za ostale nespomenute poreze, doprinose, takse i pristojbe"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja za vi\u0161e pla\u0107eni PDV po kona\u010dnom obra\u010dunu"
+ },
+ {
+ "name": "Pretporez koji jo\u0161 nije priznan (uklju\u010divo i nepla\u0107eni R-2)"
+ },
+ {
+ "children": [
+ {
+ "name": "Ispravak pretporeza zbog promjene postotka priznavanja PDV-a"
+ }
+ ],
+ "name": "Ispravci pretporeza zbog prenamjene dobara"
+ },
+ {
+ "name": "Pretporez ste\u010den po ugovoru o asignaciji ili iz preknji\u017eavanja"
+ },
+ {
+ "children": [
+ {
+ "name": "Pretporez iz predujmova - 22%"
+ },
+ {
+ "name": "Pretporez iz predujmova -10%"
+ },
+ {
+ "name": "Pretporez iz predujmova - 25%"
+ },
+ {
+ "name": "Pretporez iz predujmova - 23%"
+ }
+ ],
+ "name": "Pretporez iz predujmova"
+ },
+ {
+ "children": [
+ {
+ "name": "Pretporez - 23%"
+ },
+ {
+ "name": "Pretporez - 25%"
+ },
+ {
+ "name": "Pretporez - 10%"
+ },
+ {
+ "name": "Pretporez - 22%"
+ }
+ ],
+ "name": "Pretporez po ulaznim ra\u010dunima"
+ },
+ {
+ "children": [
+ {
+ "name": "Pla\u0107eni PDV na usluge inozemnih poduzetnika - 25%"
+ },
+ {
+ "name": "Pla\u0107eni PDV na usluge inozemnih poduzetnika - 23%"
+ },
+ {
+ "name": "Pla\u0107eni PDV na usluge inozemnih poduzetnika - 22%"
+ },
+ {
+ "name": "Pla\u0107eni PDV na usluge inozemnih poduzetnika - 10%"
+ }
+ ],
+ "name": "Pla\u0107eni PDV na usluge inozemnih poduzetnika"
+ },
+ {
+ "children": [
+ {
+ "name": "Pla\u0107eni PDV pri uvozu dobara - 10%"
+ },
+ {
+ "name": "Pla\u0107eni PDV pri uvozu dobara - 22%"
+ },
+ {
+ "name": "Pla\u0107eni PDV pri uvozu dobara - 23%"
+ },
+ {
+ "name": "Pla\u0107eni PDV pri uvozu dobara - 25%"
+ }
+ ],
+ "name": "Pla\u0107eni PDV pri uvozu dobara"
+ },
+ {
+ "name": "Potra\u017eivanja za razliku ve\u0107eg pretporeza od obveze u obra\u010dunskom razdoblju"
+ }
+ ],
+ "name": "Porez na dodanu vrijednost"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja za porez na dohodak iz autorskih prava, ugovora o djelu, \u010dlanova nadz. odbora i dr.doh."
+ },
+ {
+ "name": "Potra\u017eivanja za porez i prirez na stipendije i nagrade u\u010denika i studenta"
+ },
+ {
+ "name": "Potra\u017eivanja za porez na dohodak iz pla\u0107a"
+ },
+ {
+ "name": "Potra\u017eivanja za prirez iz pla\u0107a"
+ },
+ {
+ "name": "Potra\u017eivanja za vi\u0161e pla\u0107eni porez na dohodak od kapitala"
+ },
+ {
+ "name": "Potra\u017eivanja za poreze iz drugih dohodaka"
+ }
+ ],
+ "name": "Potra\u017eivanja za porez i prirez na dohodak iz pla\u0107a i drugih primanja"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja za ostale nespomenute doprinose"
+ },
+ {
+ "name": "Potra\u017eivanja za vi\u0161e pla\u0107eni dopr. za zdrav. osigur. za slu\u010daj ozljede na radu i prof. bolesti"
+ },
+ {
+ "name": "Potra\u017eivanja od MO za vi\u0161e pla\u0107eni doprinos za beneficirani sta\u017e"
+ },
+ {
+ "name": "Potra\u017eivanja za vi\u0161e pla\u0107ene doprinose za MO iz pla\u0107e"
+ },
+ {
+ "name": "Potra\u017eivanja za vi\u0161e pla\u0107eni doprinos za zapo\u0161ljavanje na pla\u0107e"
+ },
+ {
+ "name": "Potra\u017eivanja za vi\u0161e pla\u0107eni doprinos za zdravstveno osiguranje na pla\u0107e"
+ }
+ ],
+ "name": "Potra\u017eivanja za vi\u0161e pla\u0107ene doprinose iz pla\u0107a i na pla\u0107e"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja za pla\u0107ene predujmove poreza na dobitak"
+ },
+ {
+ "name": "Potra\u017eivanja za vi\u0161e pla\u0107eni porez po odbitku (na inozemne usluge)"
+ },
+ {
+ "name": "Potra\u017eivanja za porez na dobitak ste\u010den po ugovoru o cesiji ili iz preknji\u017eavanja"
+ },
+ {
+ "name": "Porez na dobitak pla\u0107en u inozemstvu"
+ }
+ ],
+ "name": "Potra\u017eivanja za porez na dobitak i po odbitku"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja za 5% poreza na promet motornih vozila i plovila"
+ },
+ {
+ "name": "Potra\u017eivanja za porez na promet nekretnina"
+ },
+ {
+ "name": "Potra\u017eivanja za poseban porez na bezalkoholna pi\u0107a"
+ },
+ {
+ "name": "Potra\u017eivanja za poseban porez na kavu"
+ },
+ {
+ "name": "Potra\u017eivanja za poseban porez na pivo"
+ },
+ {
+ "name": "Potra\u017eivanja za poseban porez na naftne derivate i naknade za ceste"
+ },
+ {
+ "name": "Potra\u017eivanja za poseban porez na duhanske proizvode"
+ },
+ {
+ "name": "Potra\u017eivanja za poseban porez na osobne automobile, motocikle, ostala mot. vozila, plovila i zrakop."
+ },
+ {
+ "name": "Potra\u017eivanja za poseban porez na alkoholna pi\u0107a"
+ },
+ {
+ "name": "Potra\u017eivanja za poseban porez na luksuzne proizvode"
+ }
+ ],
+ "name": "Potra\u017eivanja za posebne poreze (akcize - tro\u0161arine) i dr. poreze od dr\u017eave"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja za pla\u0107enu \u010dlanarinu turisti\u010dkim zajed.-a1"
+ }
+ ],
+ "name": "Potra\u017eivanja za pla\u0107enu \u010dlanarinu turisti\u010dkim zajed."
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja za \u010dlanarine komori (HGK ili HOK)-a1"
+ }
+ ],
+ "name": "Potra\u017eivanja za \u010dlanarine komori (HGK ili HOK)"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja za carinu i vi\u0161e pla\u0107ene carinske pristojbe-a1"
+ }
+ ],
+ "name": "Potra\u017eivanja za carinu i vi\u0161e pla\u0107ene carinske pristojbe"
+ }
+ ],
+ "name": "POTRA\u017dIVANJA OD DR\u017dAVE ZA POREZE, CARINU I DOPRINOSE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Unaprijed pla\u0107eni tro\u0161kovi koncesija (za razdoblje do 12 mj.)-a1"
+ }
+ ],
+ "name": "Unaprijed pla\u0107eni tro\u0161kovi koncesija (za razdoblje do 12 mj.)"
+ },
+ {
+ "children": [
+ {
+ "name": "Ostala aktivna vremenska razgrani\u010denja"
+ }
+ ],
+ "name": "Ostali pla\u0107eni tro\u0161kovi budu\u0107eg razdoblja"
+ },
+ {
+ "children": [
+ {
+ "name": "Unaprijed pla\u0107eni ovisni tro\u0161kovi nabave (koji nisu na 651)-a1"
+ }
+ ],
+ "name": "Unaprijed pla\u0107eni ovisni tro\u0161kovi nabave (koji nisu na 651)"
+ },
+ {
+ "children": [
+ {
+ "name": "Unaprijed pla\u0107eni tro\u0161kovi reprezentacije"
+ },
+ {
+ "name": "Unaprijed ispla\u0107ene pla\u0107e za budu\u0107e razdoblje"
+ },
+ {
+ "name": "Unaprijed pla\u0107eni ostali tro\u0161kovi posl.(prijevoza, bank. usluge, zdr. za\u0161tita,autorski,rad po ug. i sl)"
+ },
+ {
+ "name": "Unaprijed pla\u0107eni tro\u0161kovi odr\u017eavanja, opreme, postrojenja i gra\u0111evina"
+ },
+ {
+ "children": [
+ {
+ "name": "Unaprijed pla\u0107ena zakupnina"
+ },
+ {
+ "name": "Unaprijed pla\u0107eni a nepriznati PDV na zakupninu (npr. 30% od leasinga osob. aut.)"
+ }
+ ],
+ "name": "Unaprijed pla\u0107ena zakupnina iz operativnog - poslovnog najma"
+ },
+ {
+ "name": "Unaprijed pla\u0107eni tro\u0161kovi reklame, propagande i sajmova"
+ },
+ {
+ "name": "Unaprijed pla\u0107eni tro\u0161kovi energije za sljede\u0107e razdoblje"
+ },
+ {
+ "name": "Unaprijed pla\u0107eni tro\u0161kovi osig. imovine i osoba na opasnim poslovima ili putnika u prometu i sl."
+ },
+ {
+ "name": "Unaprijed pla\u0107ene kamate na bankovna jamstava i sl."
+ },
+ {
+ "name": "Unaprijed pla\u0107ene pretplate na slu\u017ebena glasila i stru\u010dne \u010dasopise"
+ }
+ ],
+ "name": "Unaprijed pla\u0107eni tro\u0161kovi"
+ },
+ {
+ "children": [
+ {
+ "name": "Unaprijed pla\u0107ene licencije i patenti (do 12 mj.)-a1"
+ }
+ ],
+ "name": "Unaprijed pla\u0107ene licencije i patenti (do 12 mj.)"
+ },
+ {
+ "children": [
+ {
+ "name": "Unaprijed pla\u0107ene fran\u0161ize, trgova\u010dko znakovlje, prava i sl. (do 12 mj.)-a1"
+ }
+ ],
+ "name": "Unaprijed pla\u0107ene fran\u0161ize, trgova\u010dko znakovlje, prava i sl. (do 12 mj.)"
+ },
+ {
+ "children": [
+ {
+ "name": "Tro\u0161kovi kamata iz budu\u0107eg razdoblja-a1"
+ }
+ ],
+ "name": "Tro\u0161kovi kamata iz budu\u0107eg razdoblja"
+ },
+ {
+ "children": [
+ {
+ "name": "Obra\u010dunani prihodi (budu\u0107eg razdoblja)-a1"
+ }
+ ],
+ "name": "Obra\u010dunani prihodi (budu\u0107eg razdoblja)"
+ }
+ ],
+ "name": "PLA\u0106ENI TRO\u0160KOVI BUDU\u0106EG RAZDOBLJA I OBRA\u010cUNANI PRIHODI"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Zajmovi iz preuzetog duga"
+ },
+ {
+ "name": "Zajmovi u novcu"
+ },
+ {
+ "name": "Ostali zajmovi dru\u0161tvima u kojima se dr\u017ei udjel do 20%"
+ },
+ {
+ "name": "Zajmovi iz dospjelih anuiteta u razdoblju do 12 mj. od dospije\u0107a"
+ }
+ ],
+ "name": "Zajmovi dani poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)"
+ },
+ {
+ "children": [
+ {
+ "name": "Udjeli (do 20%) u ustanovama, zadrugama i dr."
+ },
+ {
+ "name": "Udjeli (do 20%) u dru\u0161tvima kapitala"
+ },
+ {
+ "name": "Udjeli - dionice u bankama"
+ }
+ ],
+ "name": "Sudjeluju\u0107i interesi (udjeli)"
+ },
+ {
+ "children": [
+ {
+ "name": "Zajmovi dani ustanovama i \u0161kolama (kojih je dru\u0161tvo osniva\u010d)"
+ },
+ {
+ "name": "Zajmovi dani vlastitim podru\u017enicama"
+ },
+ {
+ "name": "Kratkoro\u010dni zajam povezanom dru\u0161tvu u inozemstvu"
+ },
+ {
+ "name": "Kratkoro\u010dni zajam povezanom dru\u0161tvu"
+ }
+ ],
+ "name": "Dani zajmovi povezanim poduzetnicima"
+ },
+ {
+ "children": [
+ {
+ "name": "Udjeli u povezanim dru\u0161tvima (s vi\u0161e od 20%)"
+ },
+ {
+ "name": "Dioni\u010dki udio u d.d. (s vi\u0161e od 20%)"
+ },
+ {
+ "name": "Ulaganje u dionice radi preprodaje (iz udjela vi\u0161e od 20%)"
+ }
+ ],
+ "name": "Udjeli (dionice) u povezanim poduzetnicima"
+ },
+ {
+ "children": [
+ {
+ "name": "Ulaganje u kratkotrajne eskontne poslove"
+ },
+ {
+ "name": "Otkup kratkoro\u010dnih potra\u017eivanja (faktoring)"
+ },
+ {
+ "name": "Potra\u017eivanja za isplate avaliranih ili indosiranih mjenica"
+ },
+ {
+ "name": "Potra\u017eivanja za vi\u0161e upla\u0107eno po kreditnoj kartici"
+ },
+ {
+ "name": "Potra\u017eivanja iz preuzetog duga (\u010dl. 96. ZOO)"
+ },
+ {
+ "name": "Potra\u017eivanja po ispla\u0107enim garancijama"
+ },
+ {
+ "name": "Potra\u017eivanje po asignacijama, novacijama i sl."
+ }
+ ],
+ "name": "Ostala financijska imovina"
+ },
+ {
+ "children": [
+ {
+ "name": "Kratkotrajno ulaganje u nov\u010dane fondove"
+ },
+ {
+ "name": "Kratkotrajno ulaganje u ostale investicijske fondove"
+ }
+ ],
+ "name": "Potra\u017eivanja iz ulaganja u investicijske fondove"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja za kapare (\u010dl. 303. ZOO-a)"
+ },
+ {
+ "name": "Kaucije za ambala\u017eu"
+ },
+ {
+ "name": "Dane jam\u010devine za natje\u010daje"
+ },
+ {
+ "name": "Kaucije za robu"
+ },
+ {
+ "name": "Polozi gotovine za ostale poslovne aktivnosti"
+ },
+ {
+ "name": "Kaucije na aukcijama (dra\u017ebama)"
+ }
+ ],
+ "name": "Kaucije i jam\u010devine (do jedne godine)"
+ },
+ {
+ "children": [
+ {
+ "name": "Depoziti za ostale poslovne aktivnosti"
+ },
+ {
+ "name": "Depoziti u inozemnim financijskim institucijama"
+ },
+ {
+ "name": "Depoziti u osiguravaju\u0107im dru\u0161tvima"
+ },
+ {
+ "name": "Depoziti u bankama"
+ }
+ ],
+ "name": "Depoziti (do jedne godine)"
+ },
+ {
+ "children": [
+ {
+ "name": "Zajmovi poduzetnicima"
+ },
+ {
+ "name": "Zajmovi ortacima"
+ },
+ {
+ "name": "Zajmovi obrtnicima"
+ },
+ {
+ "name": "Zajmovi podru\u017enicama"
+ },
+ {
+ "name": "Zajmovi ustanovama"
+ },
+ {
+ "name": "Zajmovi dani u inozemstvo"
+ },
+ {
+ "name": "Zajmovi \u010dlanovima uprave i zaposlenicima"
+ },
+ {
+ "name": "Zajmovi dani poljoprivrednicima ili zadrugarima"
+ },
+ {
+ "name": "Dospjeli anuiteti dugotrajnih zajmova (napla\u0107uju se u roku od 12 mjeseci - analitika po korisnicima)"
+ },
+ {
+ "name": "Ostali kratkotrajni zajmovi"
+ }
+ ],
+ "name": "Dani kratkotrajni zajmovi"
+ }
+ ],
+ "name": "Dani zajmovi, depoziti i sl."
+ },
+ {
+ "children": [
+ {
+ "name": "Ostali brzounov\u010divi vrijednosni papiri (robni papiri, ostale obveznice)"
+ },
+ {
+ "name": "Predani vrijednosni papiri na naplatu"
+ },
+ {
+ "name": "Blagajni\u010dki zapisi (izdani od banaka)"
+ },
+ {
+ "name": "Ulaganje u obveznice"
+ },
+ {
+ "name": "Zadu\u017enice (iskupljene)-tra\u0111bina s temelja jamstva"
+ },
+ {
+ "name": "Ulaganje u vrijednosne papire (namjenjene za trgovanje)"
+ },
+ {
+ "name": "\u010cekovi"
+ },
+ {
+ "children": [
+ {
+ "name": "Mjenice u protestu"
+ },
+ {
+ "name": "Utu\u017eene mjenice"
+ },
+ {
+ "name": "Mjenice u portfelju"
+ },
+ {
+ "name": "Mjenice na naplati"
+ }
+ ],
+ "name": "Mjenice"
+ },
+ {
+ "name": "Komercijalni zapisi"
+ },
+ {
+ "name": "Kratkotrajne obveze poduzetnika"
+ }
+ ],
+ "name": "Ulaganja u vrijednosne papire"
+ },
+ {
+ "children": [
+ {
+ "name": "Vrijednosno uskla\u0111ivanje financijske imovine - kratkotrajne (analitika po otpisima iz ove skupine rn)-a1"
+ }
+ ],
+ "name": "Vrijednosno uskla\u0111ivanje financijske imovine - kratkotrajne (analitika po otpisima iz ove skupine rn)"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja u sporu (npr. utu\u017eena, u ste\u010daju i sl. iz fin. imovine)-a1"
+ }
+ ],
+ "name": "Potra\u017eivanja u sporu (npr. utu\u017eena, u ste\u010daju i sl. iz fin. imovine)"
+ }
+ ],
+ "name": "KRATKOTRAJNA FINANCIJSKA IMOVINA (do jedne godine)"
+ }
+ ],
+ "name": "NOVAC, KRATKOTRAJNA FINANCIJSKA IMOVINA, KRATKOTRAJNA POTRA\u017dIVANJA, TRO\u0160KOVI I PRIHOD BUDU\u0106EG RAZDOBLJA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Odgo\u0111ena porezna imovina s osnove pove\u0107ane amortizacije-a1"
+ },
+ {
+ "name": "Ostala odgo\u0111ena porezna imovina-a1"
+ }
+ ],
+ "name": "Ostala odgo\u0111ena porezna imovina"
+ },
+ {
+ "children": [
+ {
+ "name": "Odgo\u0111ena porezna imovina s osnove poreznog gubitka-a1"
+ }
+ ],
+ "name": "Odgo\u0111ena porezna imovina s osnove poreznog gubitka"
+ }
+ ],
+ "name": "ODGO\u0110ENA POREZNA IMOVINA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Vrijednosno uskla\u0111enje ulaganja u gra\u0111evine"
+ },
+ {
+ "name": "Vrijednosno uskla\u0111enje ulaganja u zemlji\u0161te"
+ }
+ ],
+ "name": "Vrijednosno uskla\u0111enje ulaganja u nekretnine"
+ },
+ {
+ "children": [
+ {
+ "name": "Akumulirana amortizacija ulaganja u gra\u0111evine-a1"
+ }
+ ],
+ "name": "Akumulirana amortizacija ulaganja u gra\u0111evine"
+ },
+ {
+ "children": [
+ {
+ "name": "Ulaganja u nekretnine - zemlji\u0161ta-a1"
+ }
+ ],
+ "name": "Ulaganja u nekretnine - zemlji\u0161ta"
+ },
+ {
+ "children": [
+ {
+ "name": "Gra\u0111evine u najmovima (poslovne zgrade, stanovi, apartmani, ku\u0107e)"
+ },
+ {
+ "name": "Gra\u0111evine izvan uporabe (zgrade, stanovi, apartmani, ku\u0107e)"
+ }
+ ],
+ "name": "Ulaganja u nekretnine - gra\u0111evine"
+ },
+ {
+ "children": [
+ {
+ "name": "Predujam za ulaganje u gra\u0111evine"
+ },
+ {
+ "name": "Predujam za ulaganja u zemlji\u0161te"
+ }
+ ],
+ "name": "Predujmovi za ulaganja u nekretnine"
+ },
+ {
+ "children": [
+ {
+ "name": "Ulaganja u gra\u0111evine u izgradnji"
+ },
+ {
+ "name": "Ulaganja u zemlji\u0161ta u nabavi"
+ },
+ {
+ "name": "Ulaganja u gra\u0111evine u nabavi"
+ }
+ ],
+ "name": "Ulaganja u nekretnine u pripremi"
+ }
+ ],
+ "name": "ULAGANJA U NEKRETNINE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Akumulirana amortiz. \u017eivotinja (osnovnog stada)"
+ },
+ {
+ "name": "Akumulirana amortiz. vi\u0161egodi\u0161njih nasada"
+ }
+ ],
+ "name": "Akumulirana amortizacija biolo\u0161ke imovine"
+ },
+ {
+ "children": [
+ {
+ "name": "Vrijednosno uskla\u0111enje vi\u0161egodi\u0161njih nasada"
+ },
+ {
+ "name": "Vrijednosno uskla\u0111enje \u017eivotinja (osnovnog stada)"
+ }
+ ],
+ "name": "Vrijednosno uskla\u0111enje biolo\u0161ke imovine"
+ },
+ {
+ "children": [
+ {
+ "name": "Ostale nespomenute \u017eivotinje (psi, ptice i dr.)"
+ },
+ {
+ "name": "Stado divlja\u010di"
+ },
+ {
+ "name": "Perad"
+ },
+ {
+ "name": "Ovce i koze"
+ },
+ {
+ "name": "P\u010delinja dru\u0161tva"
+ },
+ {
+ "name": "Ribe"
+ },
+ {
+ "name": "Konji"
+ },
+ {
+ "name": "Goveda"
+ },
+ {
+ "name": "Svinje"
+ },
+ {
+ "name": "Mazge, magarci i mule"
+ }
+ ],
+ "name": "Biolo\u0161ka imovina - \u017eivotinje - osnovno stado"
+ },
+ {
+ "children": [
+ {
+ "name": "Maslinici"
+ },
+ {
+ "name": "Planta\u017ee drve\u0107a i bilja (\u0161ume)"
+ },
+ {
+ "name": "Vo\u0107njaci"
+ },
+ {
+ "name": "Vinogradi"
+ },
+ {
+ "name": "Parkovi, zelenila, nasadi i cvije\u0107e"
+ },
+ {
+ "name": "Ulaganja u ostale vi\u0161egodi\u0161nje nasade"
+ }
+ ],
+ "name": "Biolo\u0161ka imovina - bilje - vi\u0161egodi\u0161nji nasadi"
+ },
+ {
+ "children": [
+ {
+ "name": "\u017divotinje (osnovno stado) u nabavi"
+ },
+ {
+ "name": "Vi\u0161egodi\u0161nji nasadi u pripremi"
+ }
+ ],
+ "name": "Biolo\u0161ka imovina u pripremi"
+ },
+ {
+ "children": [
+ {
+ "name": "Predujmovi za vi\u0161egodi\u0161nje nasade"
+ },
+ {
+ "name": "Predujmovi na nabavu \u017eivotinja"
+ }
+ ],
+ "name": "Predujmovi za biolo\u0161ku imovinu"
+ }
+ ],
+ "name": "BIOLO\u0160KA IMOVINA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Zajmovi dani poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela u T.K.)-a1"
+ }
+ ],
+ "name": "Zajmovi dani poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela u T.K.)"
+ },
+ {
+ "children": [
+ {
+ "name": "Udjeli u dru\u0161tvima u inozemstvu (do 20% udjela)"
+ },
+ {
+ "name": "Ulaganje u dionice i udjele radi preprodaje"
+ },
+ {
+ "name": "Udjel u dioni\u010dkom kapitalu (do 20% udjela - analitika po dru\u0161tvima)"
+ },
+ {
+ "name": "Udjel u kapitalu d.o.o. (do 20% udjela)"
+ },
+ {
+ "name": "Potra\u017eivanja za udio u dobitku (analitika po udjelima)"
+ }
+ ],
+ "name": "Sudjeluju\u0107i interesi (udjeli)"
+ },
+ {
+ "children": [
+ {
+ "name": "Dani zajmovi povezanim poduzetnicima (analitika po dru\u0161tvima u kojima se ima vi\u0161e od 20% udjela)-a1"
+ }
+ ],
+ "name": "Dani zajmovi povezanim poduzetnicima (analitika po dru\u0161tvima u kojima se ima vi\u0161e od 20% udjela)"
+ },
+ {
+ "children": [
+ {
+ "name": "Udjel u dionicama (s vi\u0161e od 20%)"
+ },
+ {
+ "name": "Udjel u kapitalu d.o.o.-a (s vi\u0161e od 20%)"
+ },
+ {
+ "name": "Udjeli u komanditnom dru\u0161tvu"
+ },
+ {
+ "name": "Udjeli u dru\u0161tvima u inozemstvu (s vi\u0161e od 20%)"
+ },
+ {
+ "name": "Osniva\u010dki udjeli u ustanovama"
+ },
+ {
+ "name": "Udjeli u zadrugama"
+ },
+ {
+ "name": "Udio u dru\u0161tvu s uzajamnim udjelima"
+ },
+ {
+ "name": "Ulaganje u kapitalne pri\u010duve (neupisani kapital)"
+ }
+ ],
+ "name": "Udjeli (dionice) kod povezanih poduzetnika (s vi\u0161e od 20% udjela)"
+ },
+ {
+ "children": [
+ {
+ "name": "Ulaganja u investicijske fondove (s rokom du\u017eim od 1 god.)"
+ },
+ {
+ "name": "Ostala nespomenuta dugoro\u010dna ulaganja"
+ }
+ ],
+ "name": "Ostala dugotrajna financijska imovina"
+ },
+ {
+ "children": [
+ {
+ "name": "Ulaganja (udjeli) koji su raspolo\u017eivi za prodaju (dugotrajno ulaganje -MRS28.t.11. i 13. te MRS39.t.9.)"
+ }
+ ],
+ "name": "Ulaganja koja se obra\u010dunavaju metodom udjela"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Kaucije za pla\u0107anja"
+ },
+ {
+ "name": "Dane kapare i osiguranja"
+ },
+ {
+ "name": "Kaucije za obveze"
+ },
+ {
+ "name": "Kaucije iz kupoprodajnih poslova"
+ }
+ ],
+ "name": "Kaucije i kapare"
+ },
+ {
+ "children": [
+ {
+ "name": "Depoziti na carini (garancija \u0161peditera)"
+ },
+ {
+ "name": "Depoziti u poslovnim bankama"
+ },
+ {
+ "name": "Depoziti kod osiguravaju\u0107ih dru\u0161tava"
+ },
+ {
+ "name": "Depoziti iz poslovnih aktivnosti"
+ },
+ {
+ "name": "Sudski depoziti"
+ }
+ ],
+ "name": "Depoziti dugotrajni"
+ },
+ {
+ "children": [
+ {
+ "name": "Dani zajmovi vanjskim pravnim osobama (nepovezanim)"
+ },
+ {
+ "name": "Dani zajmovi vanjskim fizi\u010dkim osobama - obrtnicima"
+ },
+ {
+ "name": "Dani zajmovi kooperantima"
+ },
+ {
+ "name": "Dani zajmovi direktoru, ortacima, menad\u017eerima, zaposlenicima"
+ },
+ {
+ "name": "Oro\u010denja u bankama"
+ },
+ {
+ "name": "Financijski zajmovi dani u inozemstvo"
+ },
+ {
+ "name": "Ostali dugotrajni zajmovi"
+ }
+ ],
+ "name": "Dani dugotrajni zajmovi"
+ }
+ ],
+ "name": "Dani zajmovi, depoziti i sl."
+ },
+ {
+ "children": [
+ {
+ "name": "Ulaganje u vrijed. pap. raspolo\u017eive za prodaju"
+ },
+ {
+ "name": "Nezara\u0111eni prihodi u financijskim instrumentima"
+ },
+ {
+ "name": "Dugotrajna ulaganja u opcije, certifikate i sl."
+ },
+ {
+ "name": "Ulaganja u robne ugovore"
+ },
+ {
+ "children": [
+ {
+ "name": "Vrijednosni papiri namijenjeni prodaji (do dospije\u0107a)"
+ },
+ {
+ "name": "Ulaganja u vrijednosne papire po fer vrijednosti"
+ }
+ ],
+ "name": "Ulaganja u ostale vrijednosne papire"
+ },
+ {
+ "name": "Ulaganja u mjenice, zadu\u017enice (kupljene)"
+ },
+ {
+ "name": "Ulaganja u dr\u017eavne obveznice"
+ },
+ {
+ "name": "Dugotrajna ulaganja u obveznice dru\u0161tva"
+ },
+ {
+ "name": "Dugotrajna ulaganja u blagajni\u010dke zapise"
+ }
+ ],
+ "name": "Ulaganja u vrijednosne papire (dugotrajne)"
+ },
+ {
+ "children": [
+ {
+ "name": "Nezara\u0111ene kamate u kreditima i sl.-a1"
+ }
+ ],
+ "name": "Nezara\u0111ene kamate u kreditima i sl."
+ },
+ {
+ "children": [
+ {
+ "name": "Vrijednosno uskla\u0111enje financijske imovine - dugotrajne (analitika prema oblicima imovine u uskla\u0111enju)-a1"
+ }
+ ],
+ "name": "Vrijednosno uskla\u0111enje financijske imovine - dugotrajne (analitika prema oblicima imovine u uskla\u0111enju)"
+ }
+ ],
+ "name": "DUGOTRAJNA FINANCIJSKA IMOVINA (s povratom du\u017eim od jedne godine)"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Vrijednosno uskla\u0111ivanje dugotrajnih potra\u017eivanja-a1"
+ }
+ ],
+ "name": "Vrijednosno uskla\u0111ivanje dugotrajnih potra\u017eivanja"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja za nezara\u0111enu kamatu-a1"
+ }
+ ],
+ "name": "Potra\u017eivanja za nezara\u0111enu kamatu"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja u sporu i rizi\u010dna potra\u017eivanja-a1"
+ }
+ ],
+ "name": "Potra\u017eivanja u sporu i rizi\u010dna potra\u017eivanja"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja za predujmove za usluge-a1"
+ }
+ ],
+ "name": "Potra\u017eivanja za predujmove za usluge"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja iz orta\u0161tva"
+ },
+ {
+ "name": "Potra\u017eivanja od \u010dlanova dru\u0161tva"
+ },
+ {
+ "name": "Potra\u017eivanja od radnika"
+ }
+ ],
+ "name": "Ostala potra\u017eivanja - dugotrajna"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja od povezanih dru\u0161tava za dana sredstva na dugoro\u010dnu posudbu (osim novca)"
+ },
+ {
+ "name": "Potra\u017eivanja od povezanih dru\u0161tava za isporuke dobara i usluga"
+ },
+ {
+ "name": "Potra\u017eivanja od zadrugara, kooperanata i sl."
+ }
+ ],
+ "name": "Potra\u017eivanja od povezanih poduzetnika"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja za prodaju na potro\u0161a\u010dki kredit"
+ },
+ {
+ "name": "Potra\u017eivanja za prodane usluge na kredit"
+ },
+ {
+ "name": "Potra\u017eivanje za dugotr. imovinu prodanu na kredit"
+ },
+ {
+ "name": "Potra\u017eivanja s osnove prodaje na robni kredit"
+ },
+ {
+ "name": "Potra\u017eivanja s osnove prodaje na robni kredit u inozemstvu"
+ },
+ {
+ "name": "Ostala potra\u017eivanja iz prodaje na kredit"
+ },
+ {
+ "name": "Potra\u017eivanja za prodani udjel na kredit"
+ },
+ {
+ "name": "Potra\u017eivanja za prodaju u financijskom lizingu"
+ }
+ ],
+ "name": "Potra\u017eivanja s osnove prodaje na kredit"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja iz faktoringa-a1"
+ }
+ ],
+ "name": "Potra\u017eivanja iz faktoringa"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja za jam\u010devine iz operativnog lizinga"
+ },
+ {
+ "name": "Jamstvo za dobro izvedene radove"
+ },
+ {
+ "name": "Jam\u010devine iz natje\u010daja"
+ },
+ {
+ "name": "Jam\u010devine za \u0161tete"
+ }
+ ],
+ "name": "Potra\u017eivanja za jam\u010devine"
+ }
+ ],
+ "name": "POTRA\u017dIVANJA (dulja od jedne godine)"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanje za ostale uloge u kapital-a1"
+ }
+ ],
+ "name": "Potra\u017eivanje za ostale uloge u kapital"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja iz ponovljene emisije dionica za upisane a neupla\u0107ene svote kapitala po emisijama dionica-a1"
+ }
+ ],
+ "name": "Potra\u017eivanja iz ponovljene emisije dionica za upisane a neupla\u0107ene svote kapitala po emisijama dionica"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja za upisani a neupla\u0107eni dioni\u010dki kapital (analitika po upisnicima)-a1"
+ }
+ ],
+ "name": "Potra\u017eivanja za upisani a neupla\u0107eni dioni\u010dki kapital (analitika po upisnicima)"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja za temeljni ulog komanditora-a1"
+ }
+ ],
+ "name": "Potra\u017eivanja za temeljni ulog komanditora"
+ },
+ {
+ "children": [
+ {
+ "name": "Potra\u017eivanja za upisani a neupla\u0107eni kapital u d.o.o. (analitika po \u010dlanovima dru\u0161tva)-a1"
+ }
+ ],
+ "name": "Potra\u017eivanja za upisani a neupla\u0107eni kapital u d.o.o. (analitika po \u010dlanovima dru\u0161tva)"
+ }
+ ],
+ "name": "POTRA\u017dIVANJA ZA UPISANI A NEUPLA\u0106ENI KAPITAL"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Nematerijalna imovina u pripremi (analitika prema vrsti ra\u010duna skupine 01)-a1"
+ }
+ ],
+ "name": "Nematerijalna imovina u pripremi (analitika prema vrsti ra\u010duna skupine 01)"
+ },
+ {
+ "children": [
+ {
+ "name": "Ostala nematerijalna imovina"
+ },
+ {
+ "name": "Filmovi, glazbeni zapisi"
+ },
+ {
+ "name": "Dugogodi\u0161nje naknade pla\u0107ene za pravo gra\u0111enja, pravo prolaza i sl."
+ }
+ ],
+ "name": "Ostala nematerijalna imovina"
+ },
+ {
+ "children": [
+ {
+ "name": "Predujmovi za razvoj"
+ },
+ {
+ "name": "Predujmovi za koncesije"
+ },
+ {
+ "name": "Predujmovi za patente, licencije i dr."
+ },
+ {
+ "name": "Predujmovi za robne ili uslu\u017ene marke"
+ },
+ {
+ "name": "Predujmovi za nabavu softwera"
+ },
+ {
+ "name": "Predujmovi za nabavu ostalih prava uporabe"
+ },
+ {
+ "name": "Predujmovi za ostalu nematerijalnu imovinu"
+ }
+ ],
+ "name": "Predujmovi za nabavu nematerijalne imovine"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ulaganje u pravo suvlasni\u0161tva opreme"
+ },
+ {
+ "name": "Ulaganje u dugogodi\u0161nje pravo uporabe (prema ugovoru)"
+ },
+ {
+ "name": "Ulaganje u znanje (know how), dizajn"
+ },
+ {
+ "name": "Ulaganje u autorska i dr. prava kori\u0161tenja"
+ },
+ {
+ "name": "Ulaganja na tu\u0111oj imovini radi uporabe ili pobolj\u0161anja (nekretnina, opreme i sl.)"
+ },
+ {
+ "name": "Ulaganje u pravo reproduciranja (npr. filmova), pravo objave u izdava\u0161tvu i sl."
+ }
+ ],
+ "name": "Ostala dugotrajna prava"
+ },
+ {
+ "children": [
+ {
+ "name": "Ulaganje u ra\u010dunalni softwer"
+ },
+ {
+ "name": "Ulaganje u internetske stranice"
+ }
+ ],
+ "name": "Softwer"
+ },
+ {
+ "children": [
+ {
+ "name": "Zalo\u017eno pravo i hipoteke (realizirane)"
+ },
+ {
+ "name": "Ostala dugogodi\u0161nja prava"
+ }
+ ],
+ "name": "Ostala prava"
+ }
+ ],
+ "name": "Softver i ostala prava"
+ },
+ {
+ "children": [
+ {
+ "name": "Goodwill"
+ }
+ ],
+ "name": "Goodwill"
+ },
+ {
+ "children": [
+ {
+ "name": "Izdatci za istra\u017eivanje mineralnih blaga (MSFI 6)"
+ },
+ {
+ "name": "Izdatci za razvoj proizvoda (uzorci, recepture, tro\u0161kovi pronalazaka i sl.)."
+ },
+ {
+ "name": "Izdatci za razvoj projekta (konstruiranje i test. prototipova i modela,alata,naprava i kalupa i sl."
+ }
+ ],
+ "name": "Izdatci za razvoj"
+ },
+ {
+ "children": [
+ {
+ "name": "Ulaganje u tr\u017ei\u0161ni udio (otkup prava distribucije za neko podru\u010dje)"
+ },
+ {
+ "name": "Ulaganje u koncesije idozvole(za resurse, ceste, ribarenje, linije, sirovine, itd.)"
+ },
+ {
+ "name": "Ulaganje u patente i tehnologiju, inovacije, teh.dokumentaciju za proizv. proizvoda ili pru\u017eanje usluga"
+ },
+ {
+ "name": "Robne marke, trgova\u010dko ime, lista kupaca, industrijska prava, marketin\u0161ka prava, usl. marke i sl.prava"
+ },
+ {
+ "name": "Ulaganje u licenciju i fren\u010dajz (Franchising)"
+ }
+ ],
+ "name": "Koncesije, patenti, licencije, robne i uslu\u017ene marke"
+ },
+ {
+ "children": [
+ {
+ "name": "Vrijednosno uskla\u0111enje nematerijalne imovine (analitika prema vrsti ra\u010duna skupine 01)-a1"
+ }
+ ],
+ "name": "Vrijednosno uskla\u0111enje nematerijalne imovine (analitika prema vrsti ra\u010duna skupine 01)"
+ },
+ {
+ "children": [
+ {
+ "name": "Akumulirana amortizacija godwilla (v. napom. 3.)"
+ },
+ {
+ "name": "Akumulirana amort. ostale nematerijalne imovine"
+ },
+ {
+ "name": "Akumulirana amortizacija izdataka za razvoj"
+ },
+ {
+ "name": "Akumulirana amortizacija koncesija, patenata, licencija i sl."
+ },
+ {
+ "name": "Akumulirana amort. robne i uslu\u017ene marke"
+ },
+ {
+ "name": "Akumulirana amortizacija softwera"
+ }
+ ],
+ "name": "Akumulirana amortizacija nematerijalne imovine"
+ }
+ ],
+ "name": "NEMATERIJALNA IMOVINA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Akumulirana amortizacija odlagali\u0161ta otpada, kamenoloma i sl. (MRS 16. t. 58.)"
+ },
+ {
+ "name": "Akumulirana amortizacija gra\u0111evina (analitika prema pojedinim gra\u0111evinama)"
+ }
+ ],
+ "name": "Akumulirana amortizacija gra\u0111evina"
+ },
+ {
+ "children": [
+ {
+ "name": "Vrijednosno uskla\u0111enje zemlji\u0161ta"
+ },
+ {
+ "name": "Vrijednosno uskla\u0111enje gra\u0111evina"
+ }
+ ],
+ "name": "Vrijednosno uskla\u0111enje nekretnina"
+ },
+ {
+ "children": [
+ {
+ "name": "Gra\u0111evine u pripremi"
+ },
+ {
+ "name": "Zemlji\u0161ta u pripremi"
+ }
+ ],
+ "name": "Nekretnine u pripremi"
+ },
+ {
+ "children": [
+ {
+ "name": "Predujmovi za nabavu zemlji\u0161ta"
+ },
+ {
+ "name": "Predujmovi za gra\u0111evine u nabavi"
+ }
+ ],
+ "name": "Predujmovi za nabavu nekretnina"
+ },
+ {
+ "children": [
+ {
+ "name": "Stanovi za vlastite zaposlenike-a1"
+ }
+ ],
+ "name": "Stanovi za vlastite zaposlenike"
+ },
+ {
+ "children": [
+ {
+ "name": "Ostali nespomenuti gra\u0111evinski objekti (rudnici, brane) i objekti izvan uporabe"
+ },
+ {
+ "name": "Objekti poljoprivrede i ribarstva"
+ },
+ {
+ "name": "Tvorni\u010dke zgrade, hale i radionice"
+ },
+ {
+ "name": "Poslovne zgrade"
+ },
+ {
+ "name": "Skladi\u0161ta, silosi, nadstre\u0161nice i gara\u017ee, staklenici, su\u0161ionice, hladnja\u010de"
+ },
+ {
+ "name": "Zgrade trgovine, hotela, motela, restorana"
+ },
+ {
+ "name": "Ograde, izlozi, potporni zidovi -brane, \u0161portski tereni,\u0161atori,\u017ei\u010dare i sl."
+ },
+ {
+ "name": "Zgrade monta\u017ene, barake, mostovi, drvene konstrukcije i sl."
+ },
+ {
+ "name": "Cjevovodi, vodospremnici, utvr\u0111ene obale, kanali, kanalizacija, dalekovodi"
+ },
+ {
+ "name": "Putovi, parkirali\u0161ta, staze i dr. gra\u0111evine (rampe i sl.), nadvo\u017enjaci i dr. bet. ili met. konstruk."
+ }
+ ],
+ "name": "Gra\u0111evinski objekti (za vlastite potrebe)"
+ },
+ {
+ "children": [
+ {
+ "name": "Zemlji\u0161ta u zakupu (unaprijed pla\u0107ena)"
+ },
+ {
+ "name": "Pravo slu\u017enosti na zemlji\u0161tu (unaprijed pla\u0107ena)"
+ },
+ {
+ "name": "Zemlji\u0161te s upisanim pravom gra\u0111enja (unaprijed pla\u0107ena)"
+ }
+ ],
+ "name": "Zemlji\u0161na prava (vi\u0161egodi\u0161nja)"
+ },
+ {
+ "children": [
+ {
+ "name": "Pobolj\u0161anja na zemlji\u0161tu (ulaganja u odvodnjavanje, ure\u0111ivanje prilaza i sl.)"
+ },
+ {
+ "name": "Zemlji\u0161te sa supstancijalnom potro\u0161njom ili odlagali\u0161ta"
+ },
+ {
+ "name": "Zemlji\u0161te pod prometnicama, dvori\u0161tima, parkirali\u0161tima i sl."
+ },
+ {
+ "name": "Zemlji\u0161ta pod dugogodi\u0161njim nasadama, parkovima, vrtovima i sl."
+ },
+ {
+ "name": "\u010cista neobra\u0111ena i nezasa\u0111ena zemlji\u0161ta i kamenjari"
+ },
+ {
+ "name": "Gra\u0111evinsko zemlji\u0161te (bez zgrada)"
+ },
+ {
+ "name": "Poljoprivredno zemlji\u0161te"
+ },
+ {
+ "name": "Zemlji\u0161te za deponije sme\u0107a i otpada"
+ },
+ {
+ "name": "Zemlji\u0161te za eksploataciju kamena, gline, \u0161ljunka i pijeska,"
+ },
+ {
+ "name": "Zemlji\u0161ta ispod gra\u0111evina"
+ }
+ ],
+ "name": "Zemlji\u0161ta"
+ }
+ ],
+ "name": "MATERIJALNA IMOVINA - NEKRETNINE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Vrijednosno uskla\u0111enje poljoprivredne opreme"
+ },
+ {
+ "name": "Vrijednosno uskla\u0111enje opreme"
+ },
+ {
+ "name": "Vrijednosno uskla\u0111enje postrojenja"
+ },
+ {
+ "name": "Vrijednosno uskla\u0111enje ostale mat. imovine"
+ },
+ {
+ "name": "Vrijednosno uskla\u0111enje alata, pogonskog inventara i transportne imovine"
+ }
+ ],
+ "name": "Vrijednosno uskla\u0111enje postrojenja i opreme"
+ },
+ {
+ "children": [
+ {
+ "name": "Akum. amortiz.30% i 100% pretporeza od brodova, jahti i dr. sred. za os. prijevoz(NV preko 400000,00kn)"
+ },
+ {
+ "name": "Ostala akumulirana amortizacija"
+ },
+ {
+ "name": "Akumulirana amortiz. alata, pogonskog inventara i transportne imovine"
+ },
+ {
+ "name": "Akumulirana amortiz. ostale mat. imovine"
+ },
+ {
+ "name": "Akumulirana amortiz. postrojenja"
+ },
+ {
+ "name": "Akumulirana amortiz. opreme"
+ },
+ {
+ "name": "Akumulirana amortiz. 30% i 100% pretporeza od osob. automobila (n. v. ve\u0107e od 400.000,00 kn)"
+ },
+ {
+ "name": "Akumulirana amortiz. 30% od pretporeza od brodova, jahti i dr. sred. za osobni prijevoz"
+ },
+ {
+ "name": "Akumulirana amortiz. poljoprivredne opreme"
+ },
+ {
+ "name": "Akumulirana amortiz. 30% pretporeza od osob. automobila"
+ }
+ ],
+ "name": "Akumulirana amortizacija postrojenja i opreme"
+ },
+ {
+ "children": [
+ {
+ "name": "Ostala postrojenja i postrojenja izvan uporabe"
+ },
+ {
+ "name": "Pobolj\u0161anje na postrojenjima"
+ },
+ {
+ "name": "Prijenosna postrojenja (dizala, pokretne stepenice, elevatori, pokretne trake i sl.)"
+ },
+ {
+ "name": "Postrojenje za pakiranje, ambala\u017eu i sl."
+ },
+ {
+ "name": "Mlinska postrojenja"
+ },
+ {
+ "name": "Strojevi i alati u svezi sa strojevima u pogonima i radionicama za obradu i preradu"
+ },
+ {
+ "name": "Tehni\u010dka postrojenja, ure\u0111aji, spremnici, pogonski motori, platforme i dr."
+ },
+ {
+ "name": "Rashladna postrojenja"
+ },
+ {
+ "name": "Energetska postrojenja (kotlovnice, generatori,solarne \u0107elije, vjetro-elektrane, toplinske crpke i dr.)"
+ }
+ ],
+ "name": "Postrojenja"
+ },
+ {
+ "children": [
+ {
+ "name": "Telekomunikacijska oprema (mobiteli, tel. centrale, antene i sl.)"
+ },
+ {
+ "name": "Oprema trgovine (police, blagajne, hladnjaci, i dr.)"
+ },
+ {
+ "name": "Uredska oprema (fotokopirni, telefoni, telefaxi, blagajne, alarmi, klima, hladnjaci, televizori, i dr.)"
+ },
+ {
+ "name": "Ra\u010dunalna oprema"
+ },
+ {
+ "name": "Oprema za graditeljstvo i monta\u017eu(kranovi, bageri, skele, oplate, mje\u0161alice, dizalice, valjci i sl.)"
+ },
+ {
+ "name": "Oprema grijanja i hla\u0111enja"
+ },
+ {
+ "name": "Oprema ugostiteljstva, hotela i sl. (aparati, \u0161tednjaci, hladnjaci, poku\u0107stvo i sl.)"
+ },
+ {
+ "name": "Oprema servisa (dizalice, ispitni ure\u0111aji, aparati i dr.)"
+ },
+ {
+ "name": "Oprema za\u0161tite na radu i protupo\u017earne za\u0161tite"
+ },
+ {
+ "name": "Ostala oprema i oprema izvan uporabe"
+ }
+ ],
+ "name": "Oprema"
+ },
+ {
+ "children": [
+ {
+ "name": "Alati, inventar i vozila izvan uporabe"
+ },
+ {
+ "name": "Vi\u0161egodi\u0161nja ambala\u017ea"
+ },
+ {
+ "name": "Alati, mjerni i kontrolni instrumenti i pomo\u0107na oprema"
+ },
+ {
+ "name": "Pogonski i skladi\u0161ni inventar (stala\u017ee, zatvoreni ormari, skele, oplate, protupo\u017earni aparati i sl.)"
+ },
+ {
+ "children": [
+ {
+ "name": "Ostalo poku\u0107stvo i inventar"
+ },
+ {
+ "name": "Ugostiteljsko i hotelsko poku\u0107stvo i inventar"
+ },
+ {
+ "name": "Inventar trgovine (police, pregrade, pultovi)"
+ },
+ {
+ "name": "Uredsko poku\u0107stvo, sagovi, zavjese i sl."
+ }
+ ],
+ "name": "Poku\u0107stvo - inventar"
+ },
+ {
+ "children": [
+ {
+ "name": "Brodice, jahte i ost. plovila"
+ },
+ {
+ "name": "Ostala transportna sredstva i ure\u0111aji (gusjeni\u010dari, el. vozila, vilju\u0161kari, vagoni bicikli i dr.)"
+ },
+ {
+ "name": "Auto mje\u0161alice, auto crpke za beton, auto dizalice i sl."
+ },
+ {
+ "name": "Autobusi"
+ },
+ {
+ "name": "Zrakoplovi"
+ },
+ {
+ "name": "Brodovi (ve\u0107i od 1000 BRT)"
+ },
+ {
+ "name": "Putni\u010dka vozila (osobna i putni\u010dki kombi) i motor kota\u010di"
+ },
+ {
+ "name": "Teretna i vu\u010dna vozila, teglja\u010di i kamioni"
+ },
+ {
+ "name": "Priklju\u010dna transportna sredstva (prikolice)"
+ },
+ {
+ "name": "Teretna vozila (dostavna i kombi) i hladnja\u010de, cisterne"
+ }
+ ],
+ "name": "Transportna imovina"
+ },
+ {
+ "name": "Ostali pogonski inventar,"
+ },
+ {
+ "name": "Inventar ustanova (aparati, kreveti i sl.)"
+ },
+ {
+ "name": "Reklame (svjetle\u0107e), stupovi i sl."
+ },
+ {
+ "name": "Audio i video aparati, kamere, parkir. rampe i sl."
+ }
+ ],
+ "name": "Alati, pogonski inventar i transportna imovina"
+ },
+ {
+ "children": [
+ {
+ "name": "30% pretporeza od osobnih automobila (n. v. do 400.000,00 kn)"
+ },
+ {
+ "name": "30% i 100% pretporeza od osobnih automobila (n. v. ve\u0107e od 400.000,00 kn)"
+ },
+ {
+ "name": "30% pretporeza od brodova, jahti i dr. (n.v. do 400.000,00 kn)"
+ },
+ {
+ "name": "30% i 100% pretporeza od brodova, jahti i dr. (n.v. ve\u0107e od 400.000,00 kn)"
+ }
+ ],
+ "name": "Pretporez koji se ne mo\u017ee odbiti (kao dio vrijed. os. aut.)"
+ },
+ {
+ "children": [
+ {
+ "name": "Ostala oprema poljoprivrede, sto\u010darstva i ribarstva"
+ },
+ {
+ "name": "Radni priklju\u010dci (plugovi, bera\u010dice, freze, prskalice, sabira\u010de i sl.)"
+ },
+ {
+ "name": "Traktori, kombajni, prikolice, kosilice i sl."
+ },
+ {
+ "name": "Oprema ribarstva (kavezi, mre\u017ee, \u010damci i brodovi, pakirnice)"
+ },
+ {
+ "name": "Oprema za mljekarstvo (muzilice, separatori, police, spremnici i sl.)"
+ },
+ {
+ "name": "Oprema vo\u010darstva i maslinarstva"
+ },
+ {
+ "name": "Oprema vinogradarstva (ba\u010dve, filteri, pre\u0161e, punionica)"
+ },
+ {
+ "name": "Oprema mlinova"
+ },
+ {
+ "name": "Oprema sto\u010darstva i p\u0107elarstva"
+ }
+ ],
+ "name": "Poljoprivredna oprema i mehanizacija"
+ },
+ {
+ "children": [
+ {
+ "name": "Ostala materijalna imovina"
+ },
+ {
+ "name": "Knjige, karte, fotografije i sl."
+ },
+ {
+ "name": "Oldtimeri (automobili, brodovi i dr.)"
+ },
+ {
+ "name": "Umjetnine, slike i sl."
+ },
+ {
+ "name": "Arhivski predmeti, makete i sl."
+ }
+ ],
+ "name": "Ostala materijalna imovina"
+ },
+ {
+ "children": [
+ {
+ "name": "Predujam za ostalu imovinu"
+ },
+ {
+ "name": "Predujmovi za alate, pogonski inventar i transportnu imovinu"
+ },
+ {
+ "name": "Predujmovi za postrojenja i opremu"
+ }
+ ],
+ "name": "Predujmovi za materijalnu imovinu"
+ },
+ {
+ "children": [
+ {
+ "name": "Poljoprivredna oprema u pripremi"
+ },
+ {
+ "name": "Ostala imovina u pripremi"
+ },
+ {
+ "name": "Postrojenja u pripremi"
+ },
+ {
+ "name": "Oprema u pripremi"
+ },
+ {
+ "name": "Alati, pogonski inventar u pripremi"
+ },
+ {
+ "name": "Osobni automobili i transportna sredstva u pripremi"
+ }
+ ],
+ "name": "Materijalna imovina u pripremi"
+ }
+ ],
+ "name": "POSTROJENJA, OPREMA, ALATI, INVENTAR I TRANSPORTNA SREDSTVA"
+ }
+ ],
+ "name": "POTRA\u017dIVANJA ZA UPISANI KAPITAL I DUGOTRAJNA IMOVINA"
+ }
+ ],
+ "name": "KONTNI PLAN",
+ "parent_id": null
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/import_from_openerp.py b/erpnext/accounts/doctype/chart_of_accounts/charts/import_from_openerp.py
new file mode 100644
index 0000000..7a3a877
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/import_from_openerp.py
@@ -0,0 +1,263 @@
+# Copyright (c) 2013, Web Notes Technologies Pvt. Ltd. and Contributors
+# License: GNU General Public License v3. See license.txt
+
+"""
+Import chart of accounts from OpenERP sources
+"""
+from __future__ import unicode_literals
+
+import os, json
+import ast
+from xml.etree import ElementTree as ET
+from frappe.utils.datautils import read_csv_content
+from frappe.utils import cstr
+import frappe
+
+
+path = "/Users/nabinhait/Documents/openerp/openerp/addons"
+
+accounts = {}
+charts = {}
+all_account_types = []
+
+def go():
+ global accounts, charts
+ default_account_types = get_default_account_types()
+
+ country_dirs = []
+ for basepath, folders, files in os.walk(path):
+ basename = os.path.basename(basepath)
+ if basename.startswith("l10n_"):
+ country_dirs.append(basename)
+
+ for country_dir in country_dirs:
+ accounts, charts = {}, {}
+ country_path = os.path.join(path, country_dir)
+ manifest = ast.literal_eval(open(os.path.join(country_path, "__openerp__.py")).read())
+ data_files = manifest.get("data", []) + manifest.get("init_xml", []) + \
+ manifest.get("update_xml", [])
+ files_path = [os.path.join(country_path, d) for d in data_files]
+ xml_roots = get_xml_roots(files_path)
+ csv_content = get_csv_contents(files_path)
+ prefix = country_dir if csv_content else None
+ account_types = get_account_types(xml_roots.get("account.account.type", []),
+ csv_content.get("account.account.type", []), prefix)
+ account_types.update(default_account_types)
+
+ if xml_roots:
+ make_maps_for_xml(xml_roots, account_types, country_dir)
+
+ if csv_content:
+ make_maps_for_csv(csv_content, account_types, country_dir)
+ make_account_trees()
+ make_charts()
+
+def get_default_account_types():
+ default_types_root = []
+ for file in ["data_account_type.xml"]:
+ default_types_root.append(ET.parse(os.path.join(path, "account", "data",
+ "data_account_type.xml")).getroot())
+ return get_account_types(default_types_root, None, prefix="account")
+
+def get_xml_roots(files_path):
+ xml_roots = frappe._dict()
+ for filepath in files_path:
+ fname = os.path.basename(filepath)
+ if fname.endswith(".xml"):
+ tree = ET.parse(filepath)
+ root = tree.getroot()
+ for node in root[0].findall("record"):
+ if node.get("model") in ["account.account.template",
+ "account.chart.template", "account.account.type"]:
+ xml_roots.setdefault(node.get("model"), []).append(root)
+ break
+ return xml_roots
+
+def get_csv_contents(files_path):
+ csv_content = {}
+ for filepath in files_path:
+ fname = os.path.basename(filepath)
+ for file_type in ["account.account.template", "account.account.type",
+ "account.chart.template"]:
+ if fname.startswith(file_type) and fname.endswith(".csv"):
+ with open(filepath, "r") as csvfile:
+ try:
+ csv_content.setdefault(file_type, [])\
+ .append(read_csv_content(csvfile.read()))
+ except Exception, e:
+ continue
+ return csv_content
+
+def get_account_types(root_list, csv_content, prefix=None):
+ types = {}
+ account_type_map = {
+ 'cash': 'Cash',
+ 'bank': 'Bank',
+ 'tr_cash': 'Cash',
+ 'tr_bank': 'Bank',
+ 'receivable': 'Receivable',
+ 'tr_receivable': 'Receivable',
+ 'account rec': 'Receivable',
+ 'payable': 'Payable',
+ 'tr_payable': 'Payable',
+ 'equity': 'Equity',
+ 'stocks': 'Stock',
+ 'stock': 'Stock',
+ 'tax': 'Tax',
+ 'tr_tax': 'Tax',
+ 'tax-out': 'Tax',
+ 'tax-in': 'Tax',
+ 'charges_personnel': 'Chargeable',
+ 'fixed asset': 'Fixed Asset',
+ 'cogs': 'Cost of Goods Sold',
+
+ }
+ for root in root_list:
+ for node in root[0].findall("record"):
+ if node.get("model")=="account.account.type":
+ data = {}
+ for field in node.findall("field"):
+ if field.get("name")=="report_type" and field.text.lower() != "none":
+ data["report_type"] = get_report_type(field.text.title())
+ if field.get("name")=="code" and field.text.lower() != "none" \
+ and account_type_map.get(field.text):
+ data["account_type"] = account_type_map[field.text]
+
+ node_id = prefix + "." + node.get("id") if prefix else node.get("id")
+ types[node_id] = data
+
+ if csv_content and csv_content[0][0]=="id":
+ for row in csv_content[1:]:
+ row_dict = dict(zip(csv_content[0], row))
+ data = {}
+ if row_dict.get("report_type"):
+ data["report_type"] = get_report_type(row_dict.get("report_type"))
+ if row_dict.get("code") and account_type_map.get(row_dict["code"]):
+ data["account_type"] = account_type_map[row_dict["code"]]
+ if data and data.get("id"):
+ node_id = prefix + "." + data.get("id") if prefix else data.get("id")
+ types[node_id] = data
+ return types
+
+def get_report_type(report_type):
+ report_type_map = {
+ "asset": "Balance Sheet",
+ "liability": "Balance Sheet",
+ "equity": "Balance Sheet",
+ "expense": "Profit and Loss",
+ "income": "Profit and Loss"
+ }
+
+ for d in report_type_map:
+ if d in report_type.lower():
+ return report_type_map[d]
+
+def make_maps_for_xml(xml_roots, account_types, country_dir):
+ """make maps for `charts` and `accounts`"""
+ for model, root_list in xml_roots.iteritems():
+ for root in root_list:
+ for node in root[0].findall("record"):
+ if node.get("model")=="account.account.template":
+ data = {}
+ for field in node.findall("field"):
+ if field.get("name")=="name":
+ data["name"] = field.text
+ if field.get("name")=="parent_id":
+ parent_id = field.get("ref") or field.get("eval")
+ data["parent_id"] = parent_id
+
+ if field.get("name")=="user_type":
+ value = field.get("ref")
+ if account_types.get(value, {}).get("report_type"):
+ data["report_type"] = account_types[value]["report_type"]
+
+ if account_types.get(value, {}).get("account_type"):
+ data["account_type"] = account_types[value]["account_type"]
+ if data["account_type"] not in all_account_types:
+ all_account_types.append(data["account_type"])
+
+ data["children"] = []
+ accounts[node.get("id")] = data
+
+ if node.get("model")=="account.chart.template":
+ data = {}
+ for field in node.findall("field"):
+ if field.get("name")=="name":
+ data["name"] = field.text
+ if field.get("name")=="account_root_id":
+ data["account_root_id"] = field.get("ref")
+ data["id"] = country_dir
+ charts.setdefault(node.get("id"), {}).update(data)
+
+def make_account_trees():
+ """build tree hierarchy"""
+ for id in accounts.keys():
+ account = accounts[id]
+ if account.get("parent_id"):
+ if accounts.get(account["parent_id"]):
+ accounts[account["parent_id"]]["children"].append(account)
+ del account["parent_id"]
+
+ # remove empty children
+ for id in accounts.keys():
+ if "children" in accounts[id] and not accounts[id].get("children"):
+ del accounts[id]["children"]
+
+def make_maps_for_csv(csv_content, account_types, country_dir):
+ for content in csv_content.get("account.account.template", []):
+ for row in content[1:]:
+ data = dict(zip(content[0], row))
+ account = {
+ "name": data.get("name"),
+ "parent_id": data.get("parent_id:id") or data.get("parent_id/id"),
+ "children": []
+ }
+ user_type = data.get("user_type/id") or data.get("user_type:id")
+ if account_types.get(user_type, {}).get("report_type"):
+ account["report_type"] = account_types[user_type]["report_type"]
+
+ if account_types.get(user_type, {}).get("account_type"):
+ account["account_type"] = account_types[user_type]["account_type"]
+ if account["account_type"] not in all_account_types:
+ all_account_types.append(account["account_type"])
+
+ accounts[data.get("id")] = account
+ if not account.get("parent_id") and data.get("chart_template_id:id"):
+ chart_id = data.get("chart_template_id:id")
+ charts.setdefault(chart_id, {}).update({"account_root_id": data.get("id")})
+
+ for content in csv_content.get("account.chart.template", []):
+ for row in content[1:]:
+ if row:
+ data = dict(zip(content[0], row))
+ charts.setdefault(data.get("id"), {}).update({
+ "account_root_id": data.get("account_root_id:id") or \
+ data.get("account_root_id/id"),
+ "name": data.get("name"),
+ "id": country_dir
+ })
+
+
+def make_charts():
+ """write chart files in app/setup/doctype/company/charts"""
+ for chart_id in charts:
+ src = charts[chart_id]
+ if not src.get("name") or not src.get("account_root_id"):
+ continue
+
+ if not src["account_root_id"] in accounts:
+ continue
+
+ filename = src["id"][5:] + "_" + chart_id
+
+ print "building " + filename
+ chart = {}
+ chart["name"] = src["name"]
+ chart["root"] = accounts[src["account_root_id"]]
+
+ with open(os.path.join("erpnext", "accounts", "doctype", "chart_of_accounts",
+ "charts", filename + ".json"), "w") as chartfile:
+ chartfile.write(json.dumps(chart, indent=1, sort_keys=True))
+
+if __name__=="__main__":
+ go()
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/in_indian_chart_template_private.json b/erpnext/accounts/doctype/chart_of_accounts/charts/in_indian_chart_template_private.json
new file mode 100644
index 0000000..541a8b9
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/in_indian_chart_template_private.json
@@ -0,0 +1,219 @@
+{
+ "name": "India - Chart of Accounts for Private Ltd/Partnership",
+ "root": {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Mortgage Loan Payable",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Interest Payable",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Wages Payable",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Owner's Equity Accounts",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Notes Payable",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Exice Duty Payable",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sales Tax Payable",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Service Tax Payable",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "VAT Payable",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Tax payable",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Accounts Payable",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unearned Revenues",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Reserve and Surplus Account",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Liabilities",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Buildings",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Supplies",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Land",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Accounts Receivable",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Accumulated Depreciation - Equipment",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Tax Receivable",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Equipment",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Cash",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Prepaid Insurance",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Accumulated Depreciation - Buildings",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Merchandise Inventory",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Assets",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Salaries Expense",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Wages Expense",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Supplies Expense",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Rent Expense",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Utilities Expense",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Telephone Expense",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Advertising Expense",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Depreciation Expense",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Operating Expense Accounts",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Expense",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Interest Revenues",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gain on Sale of Assets",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Non-Operating Revenue and Gains",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Product Sales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Service Revenues",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Operating Revenue Accounts",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Income",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Loss on Sale of Assets",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Non-Operating Expenses and Losses",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Profit And Loss"
+ }
+ ],
+ "name": "Partnership/Private Firm Chart of Account"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/charts/in_indian_chart_template_public.json b/erpnext/accounts/doctype/chart_of_accounts/charts/in_indian_chart_template_public.json
similarity index 61%
rename from erpnext/setup/doctype/company/charts/in_indian_chart_template_public.json
rename to erpnext/accounts/doctype/chart_of_accounts/charts/in_indian_chart_template_public.json
index 972627a..77cd52a 100644
--- a/erpnext/setup/doctype/company/charts/in_indian_chart_template_public.json
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/in_indian_chart_template_public.json
@@ -9,120 +9,120 @@
{
"children": [
{
- "name": "Payroll Dept. Telephone",
- "root_type": "Expense"
+ "name": "Sales - Division #1, Product Line 010",
+ "report_type": "Profit and Loss"
},
{
- "name": "Payroll Dept. Supplies",
- "root_type": "Expense"
+ "name": "Sales - Division #3, Product Line 110",
+ "report_type": "Profit and Loss"
},
{
- "name": "Payroll Dept. Payroll Taxes",
- "root_type": "Expense"
+ "name": "Sales - Division #1, Product Line 022",
+ "report_type": "Profit and Loss"
},
{
- "name": "Payroll Dept. Salaries",
- "root_type": "Expense"
+ "name": "Sales - Division #2, Product Line 015",
+ "report_type": "Profit and Loss"
}
],
- "name": "Payroll Dept. Expenses",
- "root_type": "Expense"
+ "name": "Operating Revenues",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "COGS - Division #3, Product Line 110",
- "root_type": "Expense"
- },
- {
- "name": "COGS - Division #2, Product Line 015",
- "root_type": "Expense"
- },
- {
- "name": "COGS - Division #1, Product Line 022",
- "root_type": "Expense"
- },
- {
- "name": "COGS - Division #1, Product Line 010",
- "root_type": "Expense"
+ "name": "Gain on Sale of Assets",
+ "report_type": "Profit and Loss"
}
],
- "name": "Cost of Goods Sold",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Loss on Sale of Assets",
- "root_type": "Expense"
- }
- ],
- "name": "Non-Operating Expenses and Losses",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Marketing Dept. Supplies",
- "root_type": "Expense"
- },
- {
- "name": "Marketing Dept. Salaries",
- "root_type": "Expense"
- },
- {
- "name": "Marketing Dept. Telephone",
- "root_type": "Expense"
- },
- {
- "name": "Marketing Dept. Payroll Taxes",
- "root_type": "Expense"
- }
- ],
- "name": "Marketing Expenses",
- "root_type": "Expense"
+ "name": "Non-Operating Revenue and Gains",
+ "report_type": "Profit and Loss"
}
],
- "name": "Expense",
- "root_type": "Expense"
+ "name": "Income",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
"children": [
{
- "name": "Gain on Sale of Assets",
- "root_type": "Income"
+ "name": "Payroll Dept. Payroll Taxes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Payroll Dept. Supplies",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Payroll Dept. Telephone",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Payroll Dept. Salaries",
+ "report_type": "Profit and Loss"
}
],
- "name": "Non-Operating Revenue and Gains",
- "root_type": "Income"
+ "name": "Payroll Dept. Expenses",
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "Sales - Division #1, Product Line 010",
- "root_type": "Income"
+ "name": "Marketing Dept. Supplies",
+ "report_type": "Profit and Loss"
},
{
- "name": "Sales - Division #1, Product Line 022",
- "root_type": "Income"
+ "name": "Marketing Dept. Telephone",
+ "report_type": "Profit and Loss"
},
{
- "name": "Sales - Division #3, Product Line 110",
- "root_type": "Income"
+ "name": "Marketing Dept. Payroll Taxes",
+ "report_type": "Profit and Loss"
},
{
- "name": "Sales - Division #2, Product Line 015",
- "root_type": "Income"
+ "name": "Marketing Dept. Salaries",
+ "report_type": "Profit and Loss"
}
],
- "name": "Operating Revenues",
- "root_type": "Income"
+ "name": "Marketing Expenses",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "COGS - Division #1, Product Line 022",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "COGS - Division #2, Product Line 015",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "COGS - Division #3, Product Line 110",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "COGS - Division #1, Product Line 010",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Cost of Goods Sold",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Loss on Sale of Assets",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Non-Operating Expenses and Losses",
+ "report_type": "Profit and Loss"
}
],
- "name": "Income",
- "root_type": "Income"
+ "name": "Expense",
+ "report_type": "Profit and Loss"
}
],
"name": "Profit And Loss"
@@ -134,175 +134,185 @@
{
"children": [
{
- "name": "Equipment",
- "root_type": "Asset"
+ "account_type": "Cash",
+ "name": "Cash - Payroll Checking",
+ "report_type": "Balance Sheet"
},
{
- "name": "Accumulated Depreciation - Equipment",
- "root_type": "Asset"
+ "account_type": "Cash",
+ "name": "Petty Cash Fund",
+ "report_type": "Balance Sheet"
},
{
- "name": "Accumulated Depreciation - Vehicles",
- "root_type": "Asset"
+ "account_type": "Receivable",
+ "name": "Accounts Receivable",
+ "report_type": "Balance Sheet"
},
{
- "name": "Buildings",
- "root_type": "Asset"
+ "name": "Inventory",
+ "report_type": "Balance Sheet"
},
{
- "name": "Accumulated Depreciation - Buildings",
- "root_type": "Asset"
+ "name": "Tax Receivable",
+ "report_type": "Balance Sheet"
},
{
- "name": "Vehicles",
- "root_type": "Asset"
+ "name": "Supplies",
+ "report_type": "Balance Sheet"
},
{
- "name": "Land",
- "root_type": "Asset"
+ "account_type": "Cash",
+ "name": "Cash - Regular Checking",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Prepaid Insurance",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Allowance for Doubtful Accounts",
+ "report_type": "Balance Sheet"
}
],
- "name": "Property, Plant, and Equipment",
- "root_type": "Asset"
+ "name": "Current Assets",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Tax Receivable",
- "root_type": "Asset"
+ "name": "Accumulated Depreciation - Vehicles",
+ "report_type": "Balance Sheet"
},
{
- "name": "Inventory",
- "root_type": "Asset"
+ "name": "Vehicles",
+ "report_type": "Balance Sheet"
},
{
- "name": "Cash - Regular Checking"
+ "name": "Accumulated Depreciation - Buildings",
+ "report_type": "Balance Sheet"
},
{
- "name": "Petty Cash Fund"
+ "name": "Equipment",
+ "report_type": "Balance Sheet"
},
{
- "name": "Allowance for Doubtful Accounts",
- "root_type": "Asset"
+ "name": "Land",
+ "report_type": "Balance Sheet"
},
{
- "name": "Supplies",
- "root_type": "Asset"
+ "name": "Buildings",
+ "report_type": "Balance Sheet"
},
{
- "name": "Cash - Payroll Checking"
- },
- {
- "name": "Accounts Receivable"
- },
- {
- "name": "Prepaid Insurance",
- "root_type": "Asset"
+ "name": "Accumulated Depreciation - Equipment",
+ "report_type": "Balance Sheet"
}
],
- "name": "Current Assets",
- "root_type": "Asset"
+ "name": "Property, Plant, and Equipment",
+ "report_type": "Balance Sheet"
}
],
"name": "Assets",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
- "name": "Discount on Bonds Payable",
- "root_type": "Liability"
- },
- {
- "name": "Mortgage Loan Payable",
- "root_type": "Liability"
- },
- {
- "name": "Bonds Payable",
- "root_type": "Liability"
- }
- ],
- "name": "Long-term Liabilities",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Reserve and Surplus Account",
- "root_type": "Liability"
- },
- {
"children": [
{
- "name": "VAT Payable",
- "root_type": "Liability"
+ "name": "Service Tax Payable",
+ "report_type": "Balance Sheet"
},
{
"name": "Exice Duty Payable",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
- "name": "Service Tax Payable",
- "root_type": "Liability"
+ "name": "VAT Payable",
+ "report_type": "Balance Sheet"
},
{
"name": "Sales Tax Payable",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "Tax payable",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"name": "Interest Payable",
- "root_type": "Liability"
- },
- {
- "name": "Accounts Payable"
- },
- {
- "name": "Notes Payable - Credit Line #2",
- "root_type": "Liability"
- },
- {
- "name": "Notes Payable - Credit Line #1",
- "root_type": "Liability"
- },
- {
- "name": "Unearned Revenues",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"name": "Wages Payable",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Reserve and Surplus Account",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Notes Payable - Credit Line #2",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Unearned Revenues",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Accounts Payable",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Notes Payable - Credit Line #1",
+ "report_type": "Balance Sheet"
}
],
"name": "Current Liabilities",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Common Stock, No Par",
- "root_type": "Liability"
+ "name": "Mortgage Loan Payable",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bonds Payable",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Discount on Bonds Payable",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Long-term Liabilities",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Treasury Stock",
+ "report_type": "Balance Sheet"
},
{
"name": "Retained Earnings",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
- "name": "Treasury Stock",
- "root_type": "Liability"
+ "name": "Common Stock, No Par",
+ "report_type": "Balance Sheet"
}
],
"name": "Stockholders' Equity",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "Liabilities",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "Balance Sheet"
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/it_l10n_it_chart_template_generic.json b/erpnext/accounts/doctype/chart_of_accounts/charts/it_l10n_it_chart_template_generic.json
new file mode 100644
index 0000000..443d940
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/it_l10n_it_chart_template_generic.json
@@ -0,0 +1,996 @@
+{
+ "name": "Italy - Generic Chart of Accounts",
+ "root": {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "canoni di leasing",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "fitti passivi",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "COSTI PER GODIMENTO BENI DI TERZI"
+ },
+ {
+ "children": [
+ {
+ "name": "merci c/rimanenze finali",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "materie di consumo c/rimanenze finali",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "materie di consumo c/esistenze iniziali",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "merci c/esistenze iniziali",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "premi su acquisti",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "resi su acquisti",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "ribassi e abbuoni attivi",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "merci c/acquisti",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "materie di consumo c/acquisti",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "merci c/apporti",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "COSTO DEL VENDUTO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "accantonamento per spese future",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "accantonamento per manutenzioni programmate",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "ALTRI ACCANTONAMENTI"
+ },
+ {
+ "children": [
+ {
+ "name": "accantonamento per responsabilit\u00e0 civile",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "ACCANTONAMENTI PER RISCHI"
+ }
+ ],
+ "name": "ACCANTONAMENTI"
+ },
+ {
+ "children": [
+ {
+ "name": "oneri fiscali diversi",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "oneri vari",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "arrotondamenti passivi",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "sopravvenienze passive ordinarie diverse",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "perdite su crediti",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "minusvalenze ordinarie diverse",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "insussistenze passive ordinarie diverse",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "ONERI DIVERSI"
+ },
+ {
+ "children": [
+ {
+ "name": "ammortamento fabbricati",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "ammortamento imballaggi durevoli",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "ammortamento arredamento",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "ammortamento automezzi",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "ammortamento attrezzature commerciali",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "ammortamento macchine d'ufficio",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "ammortamento impianti e macchinari",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "AMMORTAMENTI IMMOBILIZZAZIONI MATERIALI"
+ },
+ {
+ "children": [
+ {
+ "name": "altri costi per il personale",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "oneri sociali",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "salari e stipendi",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "TFRL",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "COSTI PER IL PERSONALE"
+ },
+ {
+ "children": [
+ {
+ "name": "ammortamento software",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "ammortamento costi di impianto",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "ammortamento avviamento",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "AMMORTAMENTI IMMOBILIZZAZIONI IMMATERIALI"
+ },
+ {
+ "children": [
+ {
+ "name": "costi di vigilanza",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "costi per i locali",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "costi per energia",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "costi di pubblicit\u00e0",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "costi di trasporto",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "costi postali",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "spese di incasso",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "provvigioni passive",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "costi di manutenzione e riparazione",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "costi di assicurazione",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "costi telefonici",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "costi di consulenze",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "costi di esercizio automezzi",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "COSTI PER SERVIZI"
+ },
+ {
+ "children": [
+ {
+ "name": "svalutazioni immobilizzazioni materiali",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "svalutazioni immobilizzazioni immateriali",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "svalutazione crediti",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "SVALUTAZIONI"
+ }
+ ],
+ "name": "COSTI DELLA PRODUZIONE"
+ },
+ {
+ "children": [
+ {
+ "name": "imposte dell'esercizio",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "IMPOSTE DELL'ESERCIZIO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "banche c/sovvenzioni",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "mutui passivi",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "debiti v/altri finanziatori",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "banche c/c passivi",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "banche c/RIBA all'incasso",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "banche c/anticipi su fatture",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "banche c/cambiali all'incasso",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DEBITI FINANZIARI"
+ },
+ {
+ "children": [
+ {
+ "name": "debiti per imposte",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "erario c/IVA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "IVA n/debito",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "debiti per ritenute da versare",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "debiti per cauzioni",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "personale c/retribuzioni",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "clienti c/cessione",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "debiti v/istituti previdenziali",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "personale c/liquidazioni",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "creditori diversi",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DEBITI DIVERSI"
+ },
+ {
+ "children": [
+ {
+ "name": "ratei passivi",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "risconti passivi",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "RATEI E RISCONTI PASSIVI"
+ },
+ {
+ "children": [
+ {
+ "name": "perdita d'esercizio",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "utile d'esercizio",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "patrimonio netto",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "titolare c/ritenute subite",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "prelevamenti extra gestione",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PATRIMONIO NETTO"
+ },
+ {
+ "children": [
+ {
+ "name": "debiti per TFRL",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "TRATTAMENTO FINE RAPPORTO DI LAVORO"
+ },
+ {
+ "children": [
+ {
+ "name": "banca ... c/c",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "banca ... c/c",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "banca ... c/c",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "bilancio di chiusura",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "bilancio di apertura",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "istituti previdenziali",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "IVA c/liquidazioni",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "CONTI TRANSITORI E DIVERSI"
+ },
+ {
+ "children": [
+ {
+ "name": "merci da ricevere",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "fornitori c/impegni",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "impegni per beni in leasing",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "creditori c/leasing",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "clienti c/impegni",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "merci da consegnare",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "creditori per fideiussioni",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "depositanti beni",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "beni di terzi",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "creditori per avalli",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "rischi per avalli",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "rischi per effetti scontati",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "banche c/effetti scontati",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "rischi per fideiussioni",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "CONTI DEI SISTEMI SUPPLEMENTARI"
+ },
+ {
+ "children": [
+ {
+ "name": "fatture da ricevere",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "debiti da liquidare",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "cambiali passive",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "debiti v/fornitori",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "clienti c/acconti",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DEBITI COMMERCIALI"
+ },
+ {
+ "children": [
+ {
+ "name": "fondo per imposte",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "fondo responsabilit\u00e0 civile",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "fondo spese future",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "fondo manutenzioni programmate",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "FONDI PER RISCHI E ONERI"
+ }
+ ],
+ "name": "PASSIVO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "arrotondamenti attivi",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "proventi vari",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "insussistenze attive ordinarie diverse",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "plusvalenze ordinarie diverse",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "fitti attivi",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "sopravvenienze attive ordinarie diverse",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "RICAVI E PROVENTI DIVERSI"
+ },
+ {
+ "children": [
+ {
+ "name": "ribassi e abbuoni passivi",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "merci c/vendite",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "rimborsi spese di vendita",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "premi su vendite",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "resi su vendite",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "VENDITE E PRESTAZIONI"
+ }
+ ],
+ "name": "VALORE DELLA PRODUZIONE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "sopravvenienze passive straordinarie",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "imposte esercizi precedenti",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "insussistenze passive straordinarie",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "minusvalenze straordinarie",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "ONERI STRAORDINARI"
+ },
+ {
+ "children": [
+ {
+ "name": "insussistenze attive straordinarie",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "sopravvenienze attive straordinarie",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "plusvalenze straordinarie",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "PROVENTI STRAORDINARI"
+ }
+ ],
+ "name": "PROVENTI E ONERI STRAORDINARI"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "mutui attivi",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "IMMOBILIZZAZIONI FINANZIARIE"
+ },
+ {
+ "children": [
+ {
+ "name": "fornitori immobilizzazioni c/acconti",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "fondo ammortamento impianti e macchinari",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "fondo ammortamento fabbricati",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "fondo ammortamento arredamento",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "fondo ammortamento automezzi",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "fondo ammortamento attrezzature commerciali",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "fondo ammortamento macchine d'ufficio",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "fondo ammortamento imballaggi durevoli",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "imballaggi durevoli",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "macchine d'ufficio",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "attrezzature commerciali",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "automezzi",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "arredamento",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "fabbricati",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "impianti e macchinari",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "IMMOBILIZZAZIONI MATERIALI"
+ },
+ {
+ "children": [
+ {
+ "name": "fondo ammortamento costi di impianto",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "avviamento",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "software",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "costi di impianto",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "fondo ammortamento software",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "fondo ammortamento avviamento",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "IMMOBILIZZAZIONI IMMATERIALI"
+ },
+ {
+ "children": [
+ {
+ "name": "fondo svalutazione crediti",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "fondo rischi su crediti",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "crediti da liquidare",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "crediti commerciali diversi",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "clienti c/spese anticipate",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "crediti v/clienti",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "cambiali allo sconto",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "cambiali all'incasso",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "cambiali attive",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "fatture da emettere",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "cambiali insolute",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "crediti insoluti",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "CREDITI COMMERCIALI"
+ },
+ {
+ "children": [
+ {
+ "name": "fornitori c/acconti",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "materie di consumo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "merci",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "RIMANENZE"
+ },
+ {
+ "children": [
+ {
+ "name": "crediti v/istituti previdenziali",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "debitori diversi",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "personale c/acconti",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "crediti per cauzioni",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "crediti per ritenute subite",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "crediti per imposte",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "IVA n/credito",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "IVA c/acconto",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "crediti per IVA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "imposte c/acconto",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "CREDITI DIVERSI"
+ },
+ {
+ "children": [
+ {
+ "name": "risconti attivi",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "ratei attivi",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "RATEI E RISCONTI ATTIVI"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "assegni",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "denaro in cassa",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "valori bollati",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Bank",
+ "name": "c/c postali",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Bank",
+ "name": "banche c/c",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DISPONIBILIT\u00c0 LIQUIDE"
+ }
+ ],
+ "name": "ATTIVO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "proventi finanziari diversi",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "interessi attivi v/clienti",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "interessi attivi bancari",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "interessi attivi postali",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "PROVENTI FINANZIARI"
+ },
+ {
+ "children": [
+ {
+ "name": "oneri finanziari diversi",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "interessi passivi bancari",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "interessi passivi su mutui",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "interessi passivi v/fornitori",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "sconti passivi bancari",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "ONERI FINANZIARI"
+ }
+ ],
+ "name": "PROVENTI E ONERI FINANZIARI"
+ },
+ {
+ "children": [
+ {
+ "name": "stato patrimoniale",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "conto di risultato economico",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "CONTI DI RISULTATO"
+ }
+ ],
+ "name": "Azienda",
+ "parent_id": null
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/lu_lu_2011_chart_1.json b/erpnext/accounts/doctype/chart_of_accounts/charts/lu_lu_2011_chart_1.json
new file mode 100644
index 0000000..835b76d
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/lu_lu_2011_chart_1.json
@@ -0,0 +1,4056 @@
+{
+ "name": "PCMN Luxembourg",
+ "root": {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Corrections de valeur"
+ },
+ {
+ "name": "Autres cr\u00e9ances"
+ },
+ {
+ "name": "Ventes de marchandises et de prestations de services"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ },
+ {
+ "name": "Pr\u00eats et avances"
+ },
+ {
+ "name": "Dividendes \u00e0 recevoir"
+ }
+ ],
+ "name": "Cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventes de marchandises et de prestations de services"
+ },
+ {
+ "name": "Pr\u00eats et avances"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ },
+ {
+ "name": "Dividendes \u00e0 recevoir"
+ },
+ {
+ "name": "Autres cr\u00e9ances"
+ },
+ {
+ "name": "Corrections de valeur"
+ }
+ ],
+ "name": "Cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an"
+ }
+ ],
+ "name": "Cr\u00e9ances sur des entreprises li\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Pr\u00eats et avances"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ },
+ {
+ "name": "Ventes de marchandises et de prestations de service"
+ },
+ {
+ "name": "Dividendes \u00e0 recevoir"
+ },
+ {
+ "name": "Autres cr\u00e9ances"
+ },
+ {
+ "name": "Corrections de valeur"
+ }
+ ],
+ "name": "Cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an"
+ },
+ {
+ "children": [
+ {
+ "name": "Corrections de valeur"
+ },
+ {
+ "name": "Autres cr\u00e9ances"
+ },
+ {
+ "name": "Dividendes \u00e0 recevoir"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ },
+ {
+ "name": "Pr\u00eats et avances"
+ },
+ {
+ "name": "Ventes de marchandises et de prestations de service"
+ }
+ ],
+ "name": "Cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an"
+ }
+ ],
+ "name": "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ }
+ ],
+ "name": "Cr\u00e9ances sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Clients cr\u00e9diteurs"
+ },
+ {
+ "name": "Clients \u2013 Factures \u00e0 \u00e9tablir"
+ },
+ {
+ "name": "Clients"
+ },
+ {
+ "name": "Clients douteux ou litigieux"
+ },
+ {
+ "name": "Clients \u2013 Effets \u00e0 recevoir"
+ },
+ {
+ "name": "Corrections de valeur"
+ }
+ ],
+ "name": "Cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an"
+ },
+ {
+ "children": [
+ {
+ "name": "Corrections de valeur"
+ },
+ {
+ "name": "Clients \u2013 Factures \u00e0 \u00e9tablir"
+ },
+ {
+ "name": "Clients cr\u00e9diteurs"
+ },
+ {
+ "name": "Clients"
+ },
+ {
+ "name": "Clients \u2013 Effets \u00e0 recevoir"
+ },
+ {
+ "name": "Clients douteux ou litigieux"
+ }
+ ],
+ "name": "Cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an"
+ }
+ ],
+ "name": "Cr\u00e9ances r\u00e9sultant de ventes et prestations de services"
+ },
+ {
+ "children": [
+ {
+ "name": "Acomptes re\u00e7us dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an"
+ },
+ {
+ "name": "Acomptes re\u00e7us dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an"
+ }
+ ],
+ "name": "Acomptes re\u00e7us sur commandes pour autant qu'ils ne sont pas d\u00e9duits des stocks de fa\u00e7on distincte"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Mutualit\u00e9 des employeurs"
+ },
+ {
+ "name": "Autres organismes sociaux"
+ },
+ {
+ "name": "Centre Commun de S\u00e9curit\u00e9 Sociale (CCSS)"
+ }
+ ],
+ "name": "Cr\u00e9ances sur la s\u00e9curit\u00e9 sociale et autres organismes sociaux"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Droits d'enregistrement"
+ },
+ {
+ "name": "Droits d'hypoth\u00e8ques"
+ },
+ {
+ "name": "Taxe d'abonnement"
+ },
+ {
+ "name": "Droits de timbre"
+ },
+ {
+ "name": "Autres imp\u00f4ts indirects"
+ }
+ ],
+ "name": "Imp\u00f4ts indirects"
+ },
+ {
+ "children": [
+ {
+ "name": "TVA \u2013 Autres cr\u00e9ances"
+ },
+ {
+ "children": [
+ {
+ "name": "TVA en amont \u2013 Pays"
+ },
+ {
+ "name": "TVA en amont \u2013 Exon\u00e9rations sp\u00e9ciales"
+ },
+ {
+ "name": "TVA en amont \u2013 Intracommunautaire"
+ },
+ {
+ "name": "TVA en amont \u2013 Triangulaire"
+ }
+ ],
+ "name": "TVA en amont"
+ },
+ {
+ "name": "TVA \u00e0 recevoir"
+ },
+ {
+ "name": "TVA acomptes vers\u00e9s"
+ }
+ ],
+ "name": "Taxe sur la valeur ajout\u00e9e \u2013 TVA"
+ }
+ ],
+ "name": "Administration de l'Enregistrement et des Domaines (AED)"
+ },
+ {
+ "name": "Administration des Douanes et Accises (ADA)"
+ },
+ {
+ "name": "Administration des Contributions Directes (ACD)"
+ },
+ {
+ "children": [
+ {
+ "name": "Subventions d'investissement"
+ },
+ {
+ "name": "Subventions d'exploitation"
+ },
+ {
+ "name": "Autres subventions"
+ }
+ ],
+ "name": "Etat \u2013 Subventions \u00e0 recevoir"
+ },
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ },
+ {
+ "name": "Montant principal"
+ },
+ {
+ "name": "Corrections de valeur sur cr\u00e9ances"
+ }
+ ],
+ "name": "Associ\u00e9s ou actionnaires"
+ },
+ {
+ "children": [
+ {
+ "name": "Avances et acomptes"
+ },
+ {
+ "name": "Corrections de valeur"
+ }
+ ],
+ "name": "Personnel \u2013 Avances et acomptes"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "TVA \u00e9trang\u00e8res"
+ },
+ {
+ "name": "Autres imp\u00f4ts \u00e9trangers"
+ }
+ ],
+ "name": "Imp\u00f4ts \u00e9trangers"
+ },
+ {
+ "name": "Autres cr\u00e9ances diverses"
+ },
+ {
+ "name": "Corrections de valeur sur autres cr\u00e9ances diverses"
+ }
+ ],
+ "name": "Cr\u00e9ances diverses"
+ }
+ ],
+ "name": "Autres cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Montant principal"
+ },
+ {
+ "name": "Corrections de valeur sur cr\u00e9ances"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ }
+ ],
+ "name": "Cr\u00e9ances sur associ\u00e9s ou actionnaires"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres subventions"
+ },
+ {
+ "name": "Subventions d'exploitation"
+ },
+ {
+ "name": "Subventions d'investissement"
+ }
+ ],
+ "name": "Etat \u2013 Subventions \u00e0 recevoir"
+ },
+ {
+ "children": [
+ {
+ "name": "Avances et acomptes"
+ },
+ {
+ "name": "Corrections de valeur"
+ }
+ ],
+ "name": "Personnel \u2013 Avances et acomptes"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "TVA \u00e0 recevoir"
+ },
+ {
+ "name": "TVA en amont"
+ },
+ {
+ "name": "TVA acomptes vers\u00e9s"
+ },
+ {
+ "name": "TVA \u2013 Autres cr\u00e9ances"
+ }
+ ],
+ "name": "Taxe sur la valeur ajout\u00e9e \u2013 TVA"
+ },
+ {
+ "children": [
+ {
+ "name": "Droits d'enregistrement"
+ },
+ {
+ "name": "Taxe d'abonnement"
+ },
+ {
+ "name": "Droits d'hypoth\u00e8ques"
+ },
+ {
+ "name": "Droits de timbre"
+ },
+ {
+ "name": "Autres imp\u00f4ts indirects"
+ }
+ ],
+ "name": "Imp\u00f4ts indirects"
+ },
+ {
+ "name": "AED \u2013 Autres cr\u00e9ances"
+ }
+ ],
+ "name": "Administration de l'Enregistrement et des Domaines (AED)"
+ },
+ {
+ "name": "Administration des Contributions Directes (ACD)"
+ },
+ {
+ "name": "Administration des Douanes et Accises (ADA)"
+ },
+ {
+ "children": [
+ {
+ "name": "Corrections de valeur"
+ },
+ {
+ "name": "Autres cr\u00e9ances diverses"
+ },
+ {
+ "children": [
+ {
+ "name": "TVA \u00e9trang\u00e8res"
+ },
+ {
+ "name": "Autres imp\u00f4ts \u00e9trangers"
+ }
+ ],
+ "name": "Imp\u00f4ts \u00e9trangers"
+ }
+ ],
+ "name": "Cr\u00e9ances diverses"
+ },
+ {
+ "children": [
+ {
+ "name": "Mutualit\u00e9 des employeurs"
+ },
+ {
+ "name": "Centre Commun de S\u00e9curit\u00e9 Sociale (CCSS)"
+ },
+ {
+ "name": "Autres organismes sociaux"
+ }
+ ],
+ "name": "Cr\u00e9ances sur la s\u00e9curit\u00e9 sociale et autres organismes sociaux"
+ }
+ ],
+ "name": "Autres cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an"
+ }
+ ],
+ "name": "Autres cr\u00e9ances"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Dividendes \u00e0 payer"
+ },
+ {
+ "name": "Pr\u00eats et avances"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ },
+ {
+ "name": "Ventes de marchandises et de prestations de services"
+ },
+ {
+ "name": "Autres dettes"
+ }
+ ],
+ "name": "Dettes envers des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an"
+ },
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ },
+ {
+ "name": "Pr\u00eats et avances"
+ },
+ {
+ "name": "Ventes de marchandises et de prestations de services"
+ },
+ {
+ "name": "Dividendes \u00e0 payer"
+ },
+ {
+ "name": "Autres dettes"
+ }
+ ],
+ "name": "Dettes envers des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an"
+ }
+ ],
+ "name": "Dettes envers des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ventes de marchandises et de prestations de services"
+ },
+ {
+ "name": "Autres dettes"
+ },
+ {
+ "name": "Dividendes \u00e0 payer"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ },
+ {
+ "name": "Pr\u00eats et avances"
+ }
+ ],
+ "name": "Dettes envers des entreprises li\u00e9es dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an"
+ },
+ {
+ "children": [
+ {
+ "name": "Dividendes \u00e0 payer"
+ },
+ {
+ "name": "Ventes de marchandises et de prestations de services"
+ },
+ {
+ "name": "Pr\u00eats et avances"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ },
+ {
+ "name": "Autres dettes"
+ }
+ ],
+ "name": "Dettes envers des entreprises li\u00e9es dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an"
+ }
+ ],
+ "name": "Dettes envers des entreprises li\u00e9es"
+ }
+ ],
+ "name": "Dettes envers des entreprises li\u00e9es et des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Dettes repr\u00e9sent\u00e9es par des effets de commerce dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an"
+ },
+ {
+ "name": "Dettes repr\u00e9sent\u00e9es par des effets de commerce dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an"
+ }
+ ],
+ "name": "Dettes repr\u00e9sent\u00e9es par des effets de commerce"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Fournisseurs \u2013 Factures non parvenues"
+ },
+ {
+ "children": [
+ {
+ "name": "Fournisseurs \u2013 Avances et acomptes vers\u00e9s sur commandes"
+ },
+ {
+ "name": "Fournisseurs \u2013 Cr\u00e9ances pour emballages et mat\u00e9riel \u00e0 rendre"
+ },
+ {
+ "name": "Rabais, remises, ristournes \u00e0 obtenir et autres avoirs non encore re\u00e7us"
+ },
+ {
+ "name": "Fournisseurs \u2013 Autres avoirs"
+ }
+ ],
+ "name": "Fournisseurs d\u00e9biteurs"
+ },
+ {
+ "name": "Fournisseurs"
+ }
+ ],
+ "name": "Dettes sur achats et prestations de services dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an"
+ },
+ {
+ "children": [
+ {
+ "name": "Fournisseurs \u2013 Factures non parvenues"
+ },
+ {
+ "children": [
+ {
+ "name": "Rabais, remises, ristournes \u00e0 obtenir et autres avoirs non encore re\u00e7us"
+ },
+ {
+ "name": "Fournisseurs \u2013 Avances et acomptes vers\u00e9s sur commandes"
+ },
+ {
+ "name": "Fournisseurs \u2013 Autres avoirs"
+ },
+ {
+ "name": "Fournisseurs \u2013 Cr\u00e9ances pour emballages et mat\u00e9riel \u00e0 rendre"
+ }
+ ],
+ "name": "Fournisseurs d\u00e9biteurs"
+ },
+ {
+ "name": "Fournisseurs"
+ }
+ ],
+ "name": "Dettes sur achats et prestations de services dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an"
+ }
+ ],
+ "name": "Dettes sur achats et prestations de services"
+ }
+ ],
+ "name": "Dettes sur achats et prestations de services et dettes repr\u00e9sent\u00e9es par des effets de commerce"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Etat \u2013 Droits d'\u00e9mission \u00e0 restituer"
+ },
+ {
+ "children": [
+ {
+ "name": "Personnel \u2013 Autres"
+ },
+ {
+ "name": "Personnel \u2013 Oppositions, saisies"
+ },
+ {
+ "name": "Personnel \u2013 D\u00e9p\u00f4ts"
+ },
+ {
+ "name": "Personnel \u2013 R\u00e9mun\u00e9rations dues"
+ }
+ ],
+ "name": "Dettes envers le personnel"
+ },
+ {
+ "children": [
+ {
+ "name": "Montant principal"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ }
+ ],
+ "name": "Dettes envers associ\u00e9s et actionnaires"
+ },
+ {
+ "name": "Dettes envers administrateurs, g\u00e9rants et commissaires"
+ },
+ {
+ "name": "Autres dettes diverses"
+ },
+ {
+ "children": [
+ {
+ "name": "D\u00e9p\u00f4ts"
+ },
+ {
+ "name": "Cautionnements"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ }
+ ],
+ "name": "D\u00e9p\u00f4ts et cautionnements re\u00e7us"
+ }
+ ],
+ "name": "Autres dettes dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres dettes diverses"
+ },
+ {
+ "name": "Dettes envers administrateurs, g\u00e9rants et commissaires"
+ },
+ {
+ "children": [
+ {
+ "name": "Montant principal"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ }
+ ],
+ "name": "Dettes envers associ\u00e9s et actionnaires"
+ },
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ },
+ {
+ "name": "Cautionnements"
+ },
+ {
+ "name": "D\u00e9p\u00f4ts"
+ }
+ ],
+ "name": "D\u00e9p\u00f4ts et cautionnements re\u00e7us"
+ },
+ {
+ "name": "Etat \u2013 Droits d'\u00e9mission \u00e0 restituer"
+ },
+ {
+ "children": [
+ {
+ "name": "Personnel \u2013 Autres"
+ },
+ {
+ "name": "Personnel \u2013 R\u00e9mun\u00e9rations dues"
+ },
+ {
+ "name": "Personnel \u2013 D\u00e9p\u00f4ts"
+ },
+ {
+ "name": "Personnel \u2013 Oppositions, saisies"
+ }
+ ],
+ "name": "Dettes envers le personnel"
+ }
+ ],
+ "name": "Autres dettes dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an"
+ }
+ ],
+ "name": "Autres dettes"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Autres imp\u00f4ts indirects"
+ },
+ {
+ "name": "Droits de timbre"
+ },
+ {
+ "name": "Taxe d'abonnement"
+ },
+ {
+ "name": "Droits d'hypoth\u00e8ques"
+ },
+ {
+ "name": "Droits d'enregistrement"
+ }
+ ],
+ "name": "Imp\u00f4ts indirects"
+ },
+ {
+ "children": [
+ {
+ "name": "TVA acomptes re\u00e7us"
+ },
+ {
+ "name": "TVA due"
+ },
+ {
+ "children": [
+ {
+ "name": "TVA en aval \u2013 Exon\u00e9rations sp\u00e9ciales"
+ },
+ {
+ "name": "TVA en aval \u2013 Triangulaire"
+ },
+ {
+ "name": "TVA en aval \u2013 Extracommunautaire"
+ },
+ {
+ "name": "TVA en aval \u2013 Intracommunautaire"
+ },
+ {
+ "name": "TVA en aval \u2013 Pays"
+ }
+ ],
+ "name": "TVA en aval"
+ },
+ {
+ "name": "TVA \u2013 Autres dettes"
+ }
+ ],
+ "name": "Taxe sur la valeur ajout\u00e9e \u2013 TVA"
+ }
+ ],
+ "name": "Administration de l'Enregistrement et des Domaines (AED)"
+ },
+ {
+ "name": "Administrations fiscales \u00e9trang\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "name": "ACD \u2013 Autres dettes"
+ },
+ {
+ "name": "Retenue d'imp\u00f4t sur revenus de capitaux mobiliers"
+ },
+ {
+ "name": "Retenue d'imp\u00f4t sur traitements et salaires"
+ },
+ {
+ "name": "Retenue d'imp\u00f4t sur les tanti\u00e8mes"
+ },
+ {
+ "children": [
+ {
+ "name": "Imp\u00f4t sur le revenu des collectivit\u00e9s \u2013 charge fiscale estim\u00e9e"
+ },
+ {
+ "name": "Imp\u00f4t sur le revenu des collectivit\u00e9s \u2013 dette fiscale \u00e0 payer"
+ }
+ ],
+ "name": "Imp\u00f4t sur le revenu des collectivit\u00e9s"
+ },
+ {
+ "children": [
+ {
+ "name": "Imp\u00f4t commercial \u2013 charge fiscale estim\u00e9e"
+ },
+ {
+ "name": "Imp\u00f4t commercial \u2013 dette fiscale \u00e0 payer"
+ }
+ ],
+ "name": "Imp\u00f4t commercial"
+ },
+ {
+ "children": [
+ {
+ "name": "Imp\u00f4t sur la fortune \u2013 dette fiscale \u00e0 payer"
+ },
+ {
+ "name": "Imp\u00f4t sur la fortune \u2013 charge fiscale estim\u00e9e"
+ }
+ ],
+ "name": "Imp\u00f4t sur la fortune"
+ }
+ ],
+ "name": "Administration des Contributions Directes (ACD)"
+ },
+ {
+ "children": [
+ {
+ "name": "ADA \u2013 Autres dettes"
+ },
+ {
+ "name": "Droits d'accises et taxe de consommation"
+ },
+ {
+ "name": "Taxe sur les v\u00e9hicules automoteurs"
+ }
+ ],
+ "name": "Administration des Douanes et Accises (ADA)"
+ },
+ {
+ "children": [
+ {
+ "name": "Imp\u00f4ts communaux"
+ },
+ {
+ "name": "Taxes communales"
+ }
+ ],
+ "name": "Administrations communales"
+ }
+ ],
+ "name": "Dettes fiscales"
+ },
+ {
+ "children": [
+ {
+ "name": "Centre Commun de S\u00e9curit\u00e9 Sociale (CCSS)"
+ },
+ {
+ "name": "Organismes de s\u00e9curit\u00e9 sociale \u00e9trangers"
+ },
+ {
+ "name": "Autres organismes sociaux"
+ }
+ ],
+ "name": "Dettes au titre de la s\u00e9curit\u00e9 sociale"
+ }
+ ],
+ "name": "Dettes fiscales et dettes envers la s\u00e9curit\u00e9 sociale"
+ },
+ {
+ "children": [
+ {
+ "name": "Comptes de liaison \u2013 Actif"
+ },
+ {
+ "name": "Comptes de liaison \u2013 Passif"
+ },
+ {
+ "name": "Comptes transitoires ou d'attente \u2013 Passif"
+ },
+ {
+ "name": "Produits \u00e0 reporter"
+ },
+ {
+ "name": "Etat - Droits d'\u00e9mission allou\u00e9s"
+ },
+ {
+ "name": "Charges \u00e0 reporter"
+ },
+ {
+ "name": "Comptes transitoires ou d'attente \u2013 Actif"
+ }
+ ],
+ "name": "Comptes de r\u00e9gularisation"
+ }
+ ],
+ "name": "CLASSE 4 - COMPTES DE TIERS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Actions propres ou parts propres"
+ },
+ {
+ "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Parts dans des entreprises li\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "name": "Obligations \u2013 Titres non cot\u00e9s"
+ },
+ {
+ "name": "Actions \u2013 Titres cot\u00e9s"
+ },
+ {
+ "name": "Actions \u2013 Titres non cot\u00e9s"
+ },
+ {
+ "name": "Obligations et autres titres de cr\u00e9ance \u00e9mis par la soci\u00e9t\u00e9 et rachet\u00e9s par elle"
+ },
+ {
+ "name": "Autres valeurs mobili\u00e8res diverses"
+ },
+ {
+ "name": "Obligations \u2013 Titres cot\u00e9s"
+ }
+ ],
+ "name": "Autres valeurs mobili\u00e8res"
+ }
+ ],
+ "name": "Valeurs mobili\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "name": "Ch\u00e8ques \u00e0 encaisser"
+ },
+ {
+ "name": "Valeurs \u00e0 l'encaissement"
+ },
+ {
+ "children": [
+ {
+ "name": "Banques comptes courants"
+ },
+ {
+ "name": "Banques comptes \u00e0 terme"
+ }
+ ],
+ "name": "Banques"
+ },
+ {
+ "name": "Compte ch\u00e8que postal"
+ },
+ {
+ "name": "Caisse"
+ },
+ {
+ "name": "Virements internes"
+ },
+ {
+ "name": "Autres avoirs"
+ }
+ ],
+ "name": "Avoirs en banques, avoirs en comptes de ch\u00e8ques postaux, ch\u00e8ques et encaisse"
+ }
+ ],
+ "name": "CLASSE 5 - COMPTES FINANCIERS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Provisions d'exploitation"
+ },
+ {
+ "name": "Provisions financi\u00e8res"
+ },
+ {
+ "name": "Provisions exceptionnelles"
+ }
+ ],
+ "name": "Autres provisions"
+ },
+ {
+ "name": "Provisions pour imp\u00f4ts diff\u00e9r\u00e9s"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres provisions pour imp\u00f4ts"
+ },
+ {
+ "name": "Provisions pour imp\u00f4t commercial"
+ },
+ {
+ "name": "Provisions pour imp\u00f4t sur la fortune"
+ },
+ {
+ "name": "Provisions pour imp\u00f4t sur le revenu des collectivit\u00e9s"
+ }
+ ],
+ "name": "Provisions pour imp\u00f4ts"
+ },
+ {
+ "name": "Provisions pour pensions et obligations similaires"
+ }
+ ],
+ "name": "Provisions"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Autres emprunts"
+ },
+ {
+ "name": "Autres dettes assimil\u00e9es"
+ },
+ {
+ "name": "Rentes viag\u00e8res capitalis\u00e9es"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus sur autres emprunts et dettes assimil\u00e9es"
+ }
+ ],
+ "name": "dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres emprunts"
+ },
+ {
+ "name": "Rentes viag\u00e8res capitalis\u00e9es"
+ },
+ {
+ "name": "Autres dettes assimil\u00e9es"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus sur autres emprunts et dettes assimil\u00e9es"
+ }
+ ],
+ "name": "dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an"
+ }
+ ],
+ "name": "Autres emprunts et dettes assimil\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Montant principal"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ }
+ ],
+ "name": "dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an"
+ },
+ {
+ "children": [
+ {
+ "name": "Montant principal"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ }
+ ],
+ "name": "dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an"
+ }
+ ],
+ "name": "Dettes envers des \u00e9tablissements de cr\u00e9dit"
+ },
+ {
+ "children": [
+ {
+ "name": "dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an"
+ },
+ {
+ "name": "dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an"
+ }
+ ],
+ "name": "Dettes de leasing financier"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Montant principal"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ }
+ ],
+ "name": "dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an"
+ },
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ },
+ {
+ "name": "Montant principal"
+ }
+ ],
+ "name": "dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an"
+ }
+ ],
+ "name": "Dettes subordonn\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ },
+ {
+ "name": "Montant principal"
+ }
+ ],
+ "name": "dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an"
+ },
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ },
+ {
+ "name": "Montant principal"
+ }
+ ],
+ "name": "dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an"
+ }
+ ],
+ "name": "Emprunts obligataires convertibles"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ },
+ {
+ "name": "Montant principal"
+ }
+ ],
+ "name": "dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an"
+ },
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ },
+ {
+ "name": "Montant principal"
+ }
+ ],
+ "name": "dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an"
+ }
+ ],
+ "name": "Emprunts obligataires non convertibles"
+ }
+ ],
+ "name": "Dettes financi\u00e8res et dettes assimil\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres subventions d'investissement en capital"
+ },
+ {
+ "name": "Terrains et constructions"
+ },
+ {
+ "name": "Autres installations, outillage, mobilier et mat\u00e9riel roulant"
+ },
+ {
+ "name": "Installations techniques et machines"
+ }
+ ],
+ "name": "Subventions d'investissement en capital"
+ },
+ {
+ "children": [
+ {
+ "name": "Plus-values immunis\u00e9es r\u00e9investies"
+ },
+ {
+ "name": "Plus-values immunis\u00e9es \u00e0 r\u00e9investir"
+ }
+ ],
+ "name": "Plus-values immunis\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "name": "R\u00e9sultat de l'exercice"
+ },
+ {
+ "name": "R\u00e9sultats report\u00e9s"
+ }
+ ],
+ "name": "R\u00e9sultats"
+ },
+ {
+ "name": "Acomptes sur dividendes"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres r\u00e9serves de r\u00e9\u00e9valuation"
+ },
+ {
+ "name": "R\u00e9serves de r\u00e9\u00e9valuation en application de la juste valeur"
+ },
+ {
+ "name": "Plus-values sur \u00e9carts de conversion immunis\u00e9es"
+ },
+ {
+ "name": "R\u00e9serves de mise en \u00e9quivalence (Participations valoris\u00e9es suivant l'art. 58)"
+ }
+ ],
+ "name": "R\u00e9serves de r\u00e9\u00e9valuation"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Autres r\u00e9serves disponibles"
+ },
+ {
+ "name": "Autres r\u00e9serves indisponibles"
+ },
+ {
+ "name": "R\u00e9serve pour l'imp\u00f4t sur la fortune"
+ }
+ ],
+ "name": "Autres r\u00e9serves"
+ },
+ {
+ "name": "R\u00e9serve pour actions propres ou parts propres"
+ },
+ {
+ "name": "R\u00e9serves statutaires"
+ },
+ {
+ "name": "R\u00e9serve l\u00e9gale"
+ }
+ ],
+ "name": "R\u00e9serves"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Autres remboursements d'imp\u00f4ts"
+ },
+ {
+ "name": "Imp\u00f4t sur la fortune"
+ },
+ {
+ "name": "Imp\u00f4t sur le revenu"
+ },
+ {
+ "name": "Imp\u00f4t commercial"
+ }
+ ],
+ "name": "Remboursements d'imp\u00f4ts"
+ },
+ {
+ "name": "H\u00e9ritage ou donation"
+ },
+ {
+ "name": "Emprunts priv\u00e9s"
+ },
+ {
+ "name": "Avoirs priv\u00e9s"
+ },
+ {
+ "name": "Loyers encaiss\u00e9s"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres cessions"
+ },
+ {
+ "name": "Immeubles priv\u00e9s"
+ },
+ {
+ "name": "Voiture priv\u00e9e"
+ },
+ {
+ "name": "Titres priv\u00e9s"
+ },
+ {
+ "name": "Mobilier priv\u00e9"
+ }
+ ],
+ "name": "Cessions"
+ },
+ {
+ "name": "Allocations familiales re\u00e7ues"
+ },
+ {
+ "name": "Salaires ou rentes touch\u00e9s"
+ },
+ {
+ "name": "Quote-part professionnelle de frais priv\u00e9s"
+ }
+ ],
+ "name": "Suppl\u00e9ments d'apports priv\u00e9s de l'exploitant ou des coexploitants"
+ },
+ {
+ "children": [
+ {
+ "name": "Pr\u00e9l\u00e8vements en num\u00e9raire (train de vie)"
+ },
+ {
+ "name": "Pr\u00e9l\u00e8vements en nature de marchandises, de produits finis et services (au prix de revient)"
+ },
+ {
+ "name": "Part personnelle des frais de maladie"
+ },
+ {
+ "children": [
+ {
+ "name": "Multirisques"
+ },
+ {
+ "name": "Responsabilit\u00e9 civile"
+ },
+ {
+ "name": "Vie"
+ },
+ {
+ "name": "Incendie"
+ },
+ {
+ "name": "Accident"
+ },
+ {
+ "name": "Autres primes d'assurances priv\u00e9es"
+ }
+ ],
+ "name": "Primes d'assurances priv\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "name": "Caisse de d\u00e9c\u00e8s, m\u00e9dico-chirurgicale, Prestaplus"
+ },
+ {
+ "name": "Allocations familiales"
+ },
+ {
+ "name": "Cotisations pour mutuelles"
+ },
+ {
+ "name": "Assurances sociales (assurance d\u00e9pendance)"
+ },
+ {
+ "name": "Autres cotisations"
+ }
+ ],
+ "name": "Cotisations"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres pr\u00e9l\u00e8vements en nature"
+ },
+ {
+ "name": "Voiture"
+ },
+ {
+ "name": "T\u00e9l\u00e9phone"
+ },
+ {
+ "name": "Eau"
+ },
+ {
+ "name": "Chauffage, gaz, \u00e9lectricit\u00e9"
+ },
+ {
+ "name": "Loyer"
+ },
+ {
+ "name": "Salaires"
+ }
+ ],
+ "name": "Pr\u00e9l\u00e8vements en nature (quote-part priv\u00e9e dans les frais g\u00e9n\u00e9raux)"
+ },
+ {
+ "children": [
+ {
+ "name": "Mobilier priv\u00e9"
+ },
+ {
+ "name": "Voiture priv\u00e9e"
+ },
+ {
+ "name": "Titres priv\u00e9s"
+ },
+ {
+ "name": "Immeubles priv\u00e9s"
+ },
+ {
+ "name": "Autres acquisitions"
+ }
+ ],
+ "name": "Acquisitions"
+ },
+ {
+ "children": [
+ {
+ "name": "Imp\u00f4t sur le revenu pay\u00e9"
+ },
+ {
+ "name": "Imp\u00f4t commercial - arri\u00e9r\u00e9s pay\u00e9s"
+ },
+ {
+ "name": "Imp\u00f4t sur la fortune pay\u00e9"
+ },
+ {
+ "name": "Autres imp\u00f4ts"
+ }
+ ],
+ "name": "Imp\u00f4ts"
+ },
+ {
+ "children": [
+ {
+ "name": "Placements sur comptes financiers priv\u00e9s"
+ },
+ {
+ "name": "Remboursements de dettes priv\u00e9es"
+ },
+ {
+ "name": "R\u00e9parations aux immeubles priv\u00e9s"
+ },
+ {
+ "name": "Dons et dotations aux enfants"
+ },
+ {
+ "name": "Droits de succession et droits de mutation par d\u00e9c\u00e8s"
+ },
+ {
+ "name": "Autres pr\u00e9l\u00e8vements priv\u00e9s particuliers"
+ }
+ ],
+ "name": "Pr\u00e9l\u00e8vements priv\u00e9s particuliers"
+ }
+ ],
+ "name": "Pr\u00e9l\u00e8vements priv\u00e9s de l'exploitant ou des coexploitants"
+ }
+ ],
+ "name": "Comptes de l'exploitant ou des coexploitants"
+ },
+ {
+ "name": "Dotation des succursales"
+ },
+ {
+ "children": [
+ {
+ "name": "Commer\u00e7ants personnes physiques"
+ },
+ {
+ "name": "Soci\u00e9t\u00e9s de personnes"
+ }
+ ],
+ "name": "Capital des entreprises commer\u00e7ants personnes physiques et des soci\u00e9t\u00e9s de personnes"
+ },
+ {
+ "name": "Capital souscrit appel\u00e9 et non vers\u00e9 (Soci\u00e9t\u00e9s de capitaux)"
+ },
+ {
+ "name": "Capital souscrit non appel\u00e9 (Soci\u00e9t\u00e9s de capitaux)"
+ },
+ {
+ "name": "Capital souscrit (Soci\u00e9t\u00e9s de capitaux - Montant total)"
+ }
+ ],
+ "name": "Capital ou dotation des succursales et comptes de l'exploitant"
+ },
+ {
+ "children": [
+ {
+ "name": "Primes de conversion d'obligations en actions"
+ },
+ {
+ "name": "Apport en capitaux propres non r\u00e9mun\u00e9r\u00e9 par des titres (\"Capital contribution\")"
+ },
+ {
+ "name": "Primes d'\u00e9mission"
+ },
+ {
+ "name": "Primes de fusion"
+ },
+ {
+ "name": "Primes d'apport"
+ }
+ ],
+ "name": "Primes d'\u00e9mission et primes assimil\u00e9es"
+ }
+ ],
+ "name": "CLASSE 1 - COMPTES DE CAPITAUX, DE PROVISIONS ET DE DETTES FINANCIERES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Parts dans des entreprises li\u00e9es"
+ },
+ {
+ "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Cr\u00e9ances sur des entreprises li\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Autres titres immobilis\u00e9s (droit de propri\u00e9t\u00e9)"
+ },
+ {
+ "name": "Actions"
+ }
+ ],
+ "name": "Titres immobilis\u00e9s (droit de propri\u00e9t\u00e9)"
+ },
+ {
+ "children": [
+ {
+ "name": "Obligations"
+ },
+ {
+ "name": "Autres titres immobilis\u00e9s (droit de cr\u00e9ance)"
+ }
+ ],
+ "name": "Titres immobilis\u00e9s (droit de cr\u00e9ance)"
+ },
+ {
+ "name": "Autres titres ayant le caract\u00e8re d'immobilisations"
+ }
+ ],
+ "name": "Titres ayant le caract\u00e8re d'immobilisations"
+ },
+ {
+ "name": "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Actions propres ou parts propres"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Pr\u00eats aux associ\u00e9s"
+ },
+ {
+ "name": "Pr\u00eats au personnel"
+ },
+ {
+ "name": "Pr\u00eats participatifs"
+ },
+ {
+ "name": "Autres pr\u00eats"
+ }
+ ],
+ "name": "Pr\u00eats"
+ },
+ {
+ "children": [
+ {
+ "name": "Cautionnements"
+ },
+ {
+ "name": "D\u00e9p\u00f4ts"
+ }
+ ],
+ "name": "D\u00e9p\u00f4ts et cautionnements vers\u00e9s"
+ },
+ {
+ "name": "Cr\u00e9ances immobilis\u00e9es"
+ }
+ ],
+ "name": "Pr\u00eats et cr\u00e9ances immobilis\u00e9es"
+ }
+ ],
+ "name": "Immobilisations financi\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Autres installations, outillage, mobilier et mat\u00e9riel roulant"
+ },
+ {
+ "name": "Installations techniques et machines"
+ },
+ {
+ "children": [
+ {
+ "name": "Constructions"
+ },
+ {
+ "name": "Agencements et am\u00e9nagements de terrains"
+ },
+ {
+ "name": "Terrains"
+ }
+ ],
+ "name": "Terrains et constructions"
+ }
+ ],
+ "name": "Acomptes vers\u00e9s et immobilisations corporelles en cours"
+ },
+ {
+ "children": [
+ {
+ "name": "Installations techniques"
+ },
+ {
+ "name": "Machines"
+ }
+ ],
+ "name": "Installations techniques et machines"
+ },
+ {
+ "children": [
+ {
+ "name": "Cheptel"
+ },
+ {
+ "name": "Emballages r\u00e9cup\u00e9rables"
+ },
+ {
+ "name": "Mobilier"
+ },
+ {
+ "name": "Mat\u00e9riel informatique (hardware)"
+ },
+ {
+ "name": "V\u00e9hicules de transport"
+ },
+ {
+ "name": "Outillage"
+ },
+ {
+ "name": "Equipement de transport et de manutention"
+ },
+ {
+ "name": "Autres installations"
+ }
+ ],
+ "name": "Autres installations, outillage, mobilier et mat\u00e9riel roulant"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Terrains am\u00e9nag\u00e9s"
+ },
+ {
+ "name": "Sous-sols et sursols"
+ },
+ {
+ "name": "Terrains nus"
+ },
+ {
+ "name": "Terrains de gisement"
+ },
+ {
+ "name": "Terrains b\u00e2tis"
+ },
+ {
+ "name": "Autres terrains"
+ }
+ ],
+ "name": "Terrains"
+ },
+ {
+ "children": [
+ {
+ "name": "Agencements et am\u00e9nagements de terrains am\u00e9nag\u00e9s"
+ },
+ {
+ "name": "Agencements et am\u00e9nagements de terrains nus"
+ },
+ {
+ "name": "Agencements et am\u00e9nagements de terrains de gisement"
+ },
+ {
+ "name": "Agencements et am\u00e9nagements d'autres terrains"
+ },
+ {
+ "name": "Agencements et am\u00e9nagements de terrains b\u00e2tis"
+ },
+ {
+ "name": "Agencements et am\u00e9nagements de sous-sols et sursols"
+ }
+ ],
+ "name": "Agencements et am\u00e9nagements de terrains"
+ },
+ {
+ "children": [
+ {
+ "name": "Constructions sur sol propre"
+ },
+ {
+ "name": "Constructions sur sol d'autrui"
+ }
+ ],
+ "name": "Constructions"
+ }
+ ],
+ "name": "Terrains et constructions"
+ }
+ ],
+ "name": "Immobilisations corporelles"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Frais de recherche et de d\u00e9veloppement"
+ },
+ {
+ "name": "Concessions, brevets, licences, marques ainsi que droits et valeurs similaires"
+ },
+ {
+ "name": "Fonds de commerce"
+ }
+ ],
+ "name": "Acomptes vers\u00e9s et immobilisations incorporelles en cours"
+ },
+ {
+ "name": "Fonds de commerce, dans la mesure o\u00f9 il a \u00e9t\u00e9 acquis \u00e0 titre on\u00e9reux"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Droits d'auteur et de reproduction"
+ },
+ {
+ "name": "Droits d'\u00e9mission"
+ },
+ {
+ "name": "Autres droits et valeurs similaires cr\u00e9\u00e9s par l'entreprise elle-m\u00eame"
+ }
+ ],
+ "name": "Droits et valeurs similaires cr\u00e9\u00e9s par l'entreprise elle-m\u00eame"
+ },
+ {
+ "name": "Marques et franchises"
+ },
+ {
+ "name": "Concessions"
+ },
+ {
+ "name": "Licences informatiques (logiciels et progiciels informatiques)"
+ },
+ {
+ "name": "Brevets"
+ }
+ ],
+ "name": "Cr\u00e9\u00e9s par l'entreprise elle-m\u00eame (Actifs incorporels produits)"
+ },
+ {
+ "children": [
+ {
+ "name": "Marques et franchises"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres droits et valeurs similaires acquis \u00e0 titre on\u00e9reux"
+ },
+ {
+ "name": "Droits d'\u00e9mission"
+ },
+ {
+ "name": "Droits d'auteur et de reproduction"
+ }
+ ],
+ "name": "Droits et valeurs similaires acquis \u00e0 titre on\u00e9reux"
+ },
+ {
+ "name": "Concessions"
+ },
+ {
+ "name": "Brevets"
+ },
+ {
+ "name": "Licences informatiques (logiciels et progiciels informatiques)"
+ }
+ ],
+ "name": "Acquis \u00e0 titre on\u00e9reux (Actifs incorporels non produits)"
+ }
+ ],
+ "name": "Concessions, brevets, licences, marques ainsi que droits et valeurs similaires"
+ },
+ {
+ "name": "Frais de recherche et de d\u00e9veloppement"
+ }
+ ],
+ "name": "Immobilisations incorporelles"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres frais assimil\u00e9s"
+ },
+ {
+ "name": "Frais d'\u00e9mission d'emprunts"
+ },
+ {
+ "name": "Frais de constitution"
+ },
+ {
+ "children": [
+ {
+ "name": "Frais de publicit\u00e9"
+ },
+ {
+ "name": "Frais de prospection"
+ }
+ ],
+ "name": "Frais de premier \u00e9tablissement"
+ },
+ {
+ "name": "Frais d'augmentation de capital et d'op\u00e9rations diverses (fusions, scissions, transformations)"
+ }
+ ],
+ "name": "Frais d'\u00e9tablissement et frais assimil\u00e9s"
+ }
+ ],
+ "name": "CLASSE 2 - COMPTES DE FRAIS D\u2019ETABLISSEMENT ET D\u2019ACTIFS IMMOBILISES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Approvisionnements"
+ },
+ {
+ "children": [
+ {
+ "name": "Emballages r\u00e9cup\u00e9rables"
+ },
+ {
+ "name": "Emballages \u00e0 usage mixte"
+ },
+ {
+ "name": "Emballages non-r\u00e9cup\u00e9rables"
+ }
+ ],
+ "name": "Emballages"
+ },
+ {
+ "name": "Mati\u00e8res premi\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "name": "Lubrifiants"
+ },
+ {
+ "name": "Autres fournitures consommables"
+ },
+ {
+ "name": "Produits d'entretien"
+ },
+ {
+ "name": "Carburants"
+ },
+ {
+ "name": "Fournitures de bureau"
+ },
+ {
+ "name": "Fournitures de magasin"
+ },
+ {
+ "name": "Fournitures d'atelier et d'usine"
+ },
+ {
+ "name": "Combustibles"
+ }
+ ],
+ "name": "Fournitures consommables"
+ },
+ {
+ "name": "Mati\u00e8res consommables"
+ }
+ ],
+ "name": "Mati\u00e8res premi\u00e8res et consommables"
+ },
+ {
+ "children": [
+ {
+ "name": "Commandes en cours \u2013 Produits"
+ },
+ {
+ "name": "Commandes en cours \u2013 Prestations de services"
+ },
+ {
+ "name": "Produits en cours de fabrication"
+ },
+ {
+ "name": "Immeubles en construction"
+ }
+ ],
+ "name": "Produits en cours de fabrication et commandes en cours"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "D\u00e9chets"
+ },
+ {
+ "name": "Mati\u00e8res de r\u00e9cup\u00e9ration"
+ },
+ {
+ "name": "Rebuts"
+ }
+ ],
+ "name": "Produits r\u00e9siduels"
+ },
+ {
+ "name": "Produits interm\u00e9diaires"
+ },
+ {
+ "name": "Produits finis"
+ },
+ {
+ "name": "Marchandises en voie d'acheminement, mises en d\u00e9p\u00f4t ou donn\u00e9es en consignation"
+ },
+ {
+ "name": "Marchandises"
+ }
+ ],
+ "name": "Produits finis et marchandises"
+ },
+ {
+ "children": [
+ {
+ "name": "Terrains"
+ },
+ {
+ "children": [
+ {
+ "name": "Immeubles construits"
+ },
+ {
+ "name": "Immeubles acquis"
+ }
+ ],
+ "name": "Immeubles"
+ }
+ ],
+ "name": "Terrains et immeubles destin\u00e9s \u00e0 la revente"
+ },
+ {
+ "children": [
+ {
+ "name": "Acomptes vers\u00e9s sur produits finis et marchandises"
+ },
+ {
+ "name": "Acomptes vers\u00e9s sur produits en cours de fabrication et commandes en cours"
+ },
+ {
+ "name": "Acomptes vers\u00e9s sur terrains et immeubles destin\u00e9s \u00e0 la revente"
+ },
+ {
+ "name": "Acomptes vers\u00e9s sur mati\u00e8res premi\u00e8res et consommables"
+ }
+ ],
+ "name": "Acomptes vers\u00e9s"
+ }
+ ],
+ "name": "CLASSE 3 - COMPTES DE STOCKS"
+ }
+ ],
+ "name": "TOTAL CLASSES 1 A 5"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ances sur des entreprises li\u00e9es et des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Cr\u00e9ances r\u00e9sultant de ventes et prestations de services"
+ },
+ {
+ "name": "Autres cr\u00e9ances"
+ }
+ ],
+ "name": "Dotations aux corrections de valeur sur cr\u00e9ances de l'actif circulant"
+ },
+ {
+ "children": [
+ {
+ "name": "Produits finis et marchandises"
+ },
+ {
+ "name": "Mati\u00e8res premi\u00e8res et consommables"
+ },
+ {
+ "name": "Terrains et immeubles destin\u00e9s \u00e0 la revente"
+ },
+ {
+ "name": "Acomptes vers\u00e9s"
+ },
+ {
+ "name": "Produits en cours de fabrication et commandes en cours"
+ }
+ ],
+ "name": "Dotations aux corrections de valeur sur stocks"
+ },
+ {
+ "children": [
+ {
+ "name": "Frais de premier \u00e9tablissement"
+ },
+ {
+ "name": "Autres frais assimil\u00e9s"
+ },
+ {
+ "name": "Frais de constitution"
+ },
+ {
+ "name": "Frais d'augmentation de capital et d'op\u00e9rations diverses"
+ },
+ {
+ "name": "Frais d'\u00e9mission d'emprunts"
+ }
+ ],
+ "name": "Dotations aux corrections de valeur sur frais d'\u00e9tablissement et frais assimil\u00e9s"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres installations, outillage, mobilier et mat\u00e9riel roulant"
+ },
+ {
+ "name": "Installations techniques et machines"
+ },
+ {
+ "children": [
+ {
+ "name": "Terrains"
+ },
+ {
+ "name": "Constructions"
+ },
+ {
+ "name": "Agencements et am\u00e9nagements de terrains"
+ }
+ ],
+ "name": "Terrains et constructions"
+ },
+ {
+ "name": "Acomptes vers\u00e9s et immobilisations corporelles en cours"
+ }
+ ],
+ "name": "Dotations aux corrections de valeur sur immobilisations corporelles"
+ },
+ {
+ "children": [
+ {
+ "name": "Frais de recherche et de d\u00e9veloppement"
+ },
+ {
+ "name": "Concessions, brevets, licences, marques ainsi que droits et valeurs similaires"
+ },
+ {
+ "name": "Fonds de commerce dans la mesure o\u00f9 il a \u00e9t\u00e9 acquis \u00e0 titre on\u00e9reux"
+ },
+ {
+ "name": "Acomptes vers\u00e9s et immobilisations incorporelles en cours"
+ }
+ ],
+ "name": "Dotations aux corrections de valeur sur immobilisations incorporelles"
+ }
+ ],
+ "name": "Dotations aux corrections de valeur des \u00e9l\u00e9ments d'actif non financiers"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Autre personnel temporaire"
+ },
+ {
+ "name": "Etudiants"
+ },
+ {
+ "name": "Salaires occasionnels"
+ }
+ ],
+ "name": "Autre personnel"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres avantages"
+ },
+ {
+ "children": [
+ {
+ "name": "Remboursements pour cong\u00e9 politique, sportif, culturel, \u00e9ducatif et mandats sociaux"
+ },
+ {
+ "name": "Remboursements trimestre de faveur"
+ },
+ {
+ "name": "Remboursements mutualit\u00e9"
+ }
+ ],
+ "name": "Remboursements sur salaires"
+ },
+ {
+ "children": [
+ {
+ "name": "Primes de m\u00e9nage"
+ },
+ {
+ "name": "Indemnit\u00e9s de licenciement"
+ },
+ {
+ "name": "Trimestre de faveur"
+ },
+ {
+ "name": "Gratifications, primes et commissions"
+ },
+ {
+ "name": "Avantages en nature"
+ },
+ {
+ "children": [
+ {
+ "name": "Dimanche"
+ },
+ {
+ "name": "Heures suppl\u00e9mentaires"
+ },
+ {
+ "name": "Jours f\u00e9ri\u00e9s l\u00e9gaux"
+ },
+ {
+ "name": "Autres suppl\u00e9ments"
+ }
+ ],
+ "name": "Suppl\u00e9ments pour travail"
+ },
+ {
+ "name": "Salaires de base"
+ }
+ ],
+ "name": "Salaires bruts"
+ }
+ ],
+ "name": "R\u00e9mun\u00e9rations des salari\u00e9s"
+ },
+ {
+ "children": [
+ {
+ "name": "Dotation aux provisions pour pensions compl\u00e9mentaires"
+ },
+ {
+ "name": "Retenue d'imp\u00f4t sur pension compl\u00e9mentaire"
+ },
+ {
+ "name": "Primes \u00e0 des fonds de pensions ext\u00e9rieurs"
+ },
+ {
+ "name": "Pensions compl\u00e9mentaires vers\u00e9es par l'employeur"
+ },
+ {
+ "name": "Prime d'assurance insolvabilit\u00e9"
+ }
+ ],
+ "name": "Pensions compl\u00e9mentaires"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres charges sociales diverses"
+ },
+ {
+ "name": "M\u00e9decine du travail"
+ }
+ ],
+ "name": "Autres charges sociales"
+ },
+ {
+ "children": [
+ {
+ "name": "Assurance accidents du travail"
+ },
+ {
+ "name": "Service de sant\u00e9 au travail"
+ },
+ {
+ "children": [
+ {
+ "name": "Caisse Nationale de Sant\u00e9"
+ },
+ {
+ "name": "Caisse Nationale d'Assurance-Pension"
+ },
+ {
+ "name": "Cotisations patronales compl\u00e9mentaires"
+ }
+ ],
+ "name": "Charges sociales salari\u00e9s"
+ },
+ {
+ "name": "Autres charges sociales patronales"
+ },
+ {
+ "name": "Remboursements de charges sociales"
+ }
+ ],
+ "name": "Charges sociales (part patronale)"
+ }
+ ],
+ "name": "Frais de personnel"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Commissions et courtages sur ventes"
+ },
+ {
+ "name": "R\u00e9mun\u00e9rations des transitaires"
+ },
+ {
+ "name": "Commissions et courtages sur achats"
+ }
+ ],
+ "name": "Commissions et courtages"
+ },
+ {
+ "name": "Traitement informatique"
+ },
+ {
+ "name": "Autres r\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires"
+ },
+ {
+ "name": "Frais de recrutement de personnel"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres honoraires"
+ },
+ {
+ "name": "Honoraires comptables et d'audit"
+ },
+ {
+ "name": "Honoraires fiscaux"
+ },
+ {
+ "name": "Honoraires juridiques"
+ }
+ ],
+ "name": "Honoraires"
+ },
+ {
+ "name": "Frais d'actes et de contentieux"
+ },
+ {
+ "children": [
+ {
+ "name": "Frais de compte"
+ },
+ {
+ "name": "Commissions et frais sur \u00e9mission d'emprunts"
+ },
+ {
+ "name": "Frais sur titres (achat, vente, garde)"
+ },
+ {
+ "name": "Frais sur cartes de cr\u00e9dit"
+ },
+ {
+ "name": "Location de coffres"
+ },
+ {
+ "name": "R\u00e9mun\u00e9rations d'affacturage"
+ },
+ {
+ "name": "Frais sur effets"
+ },
+ {
+ "name": "Autres frais et commissions bancaires (hors int\u00e9r\u00eats et frais assimil\u00e9s)"
+ }
+ ],
+ "name": "Services bancaires et assimil\u00e9s"
+ }
+ ],
+ "name": "R\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires"
+ },
+ {
+ "children": [
+ {
+ "name": "Transports collectifs du personnel"
+ },
+ {
+ "name": "Autres transports"
+ },
+ {
+ "name": "Transports administratifs"
+ },
+ {
+ "name": "Transports sur ventes"
+ },
+ {
+ "name": "Transports entre \u00e9tablissements ou chantiers"
+ },
+ {
+ "name": "Transports sur achats"
+ }
+ ],
+ "name": "Transports de biens et transports collectifs du personnel"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "T\u00e9l\u00e9phone et autres frais de t\u00e9l\u00e9communication"
+ },
+ {
+ "name": "Autres frais postaux (location de bo\u00eetes postales, etc.)"
+ },
+ {
+ "name": "Timbres"
+ }
+ ],
+ "name": "Frais postaux et frais de t\u00e9l\u00e9communications"
+ },
+ {
+ "children": [
+ {
+ "name": "Frais de d\u00e9m\u00e9nagement de l'entreprise"
+ },
+ {
+ "name": "Missions"
+ },
+ {
+ "children": [
+ {
+ "name": "Direction (respectivement exploitant et associ\u00e9s)"
+ },
+ {
+ "name": "Personnel"
+ }
+ ],
+ "name": "Voyages et d\u00e9placements"
+ },
+ {
+ "name": "R\u00e9ceptions et frais de repr\u00e9sentation"
+ }
+ ],
+ "name": "Frais de d\u00e9placements et de repr\u00e9sentation"
+ },
+ {
+ "children": [
+ {
+ "name": "Sponsoring"
+ },
+ {
+ "name": "Dons courants"
+ },
+ {
+ "name": "Catalogues et imprim\u00e9s et publications"
+ },
+ {
+ "name": "Cadeaux \u00e0 la client\u00e8le"
+ },
+ {
+ "name": "Foires et expositions"
+ },
+ {
+ "name": "Echantillons"
+ },
+ {
+ "name": "Annonces et insertions"
+ },
+ {
+ "name": "Autres achats de services publicitaires"
+ }
+ ],
+ "name": "Frais de marketing et de publicit\u00e9"
+ }
+ ],
+ "name": "Frais de marketing et de communication"
+ },
+ {
+ "children": [
+ {
+ "name": "Assurance insolvabilit\u00e9 clients"
+ },
+ {
+ "name": "Assurance risque d'exploitation"
+ },
+ {
+ "name": "Assurance responsabilit\u00e9 civile"
+ },
+ {
+ "children": [
+ {
+ "name": "sur achats"
+ },
+ {
+ "name": "sur ventes"
+ },
+ {
+ "name": "sur autres biens"
+ }
+ ],
+ "name": "Assurance-transport"
+ },
+ {
+ "name": "Autres assurances"
+ },
+ {
+ "name": "Assurances sur biens pris en location"
+ },
+ {
+ "children": [
+ {
+ "name": "V\u00e9hicules"
+ },
+ {
+ "name": "Installations"
+ },
+ {
+ "name": "B\u00e2timents"
+ },
+ {
+ "name": "Sur autres biens de l'actif"
+ }
+ ],
+ "name": "Assurances sur biens de l'actif"
+ }
+ ],
+ "name": "Primes d'assurance"
+ },
+ {
+ "name": "Rabais, remises et ristournes obtenus sur autres charges externes"
+ },
+ {
+ "children": [
+ {
+ "name": "Elimination de d\u00e9chets non industriels"
+ },
+ {
+ "name": "Frais de surveillance"
+ },
+ {
+ "children": [
+ {
+ "name": "Documentation technique"
+ },
+ {
+ "name": "Documentation g\u00e9n\u00e9rale"
+ }
+ ],
+ "name": "Documentation"
+ },
+ {
+ "name": "Frais de colloques, s\u00e9minaires, conf\u00e9rences"
+ },
+ {
+ "name": "Cotisations aux associations professionnelles"
+ },
+ {
+ "name": "Elimination des d\u00e9chets industriels"
+ },
+ {
+ "name": "Autres charges externes diverses"
+ },
+ {
+ "name": "Evacuation des eaux us\u00e9es"
+ }
+ ],
+ "name": "Charges externes diverses"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Sur installations techniques et machines"
+ },
+ {
+ "name": "Sur mat\u00e9riel roulant"
+ },
+ {
+ "name": "Sur autres installations, outillages et machines"
+ }
+ ],
+ "name": "Entretien et r\u00e9parations"
+ },
+ {
+ "name": "Contrats de maintenance"
+ },
+ {
+ "name": "Etudes et recherches (non incorpor\u00e9es dans les produits)"
+ },
+ {
+ "name": "Sous-traitance g\u00e9n\u00e9rale (non incorpor\u00e9e directement aux ouvrages, travaux et produits)"
+ }
+ ],
+ "name": "Sous-traitance, entretiens et r\u00e9parations"
+ },
+ {
+ "children": [
+ {
+ "name": "Malis sur emballages"
+ },
+ {
+ "children": [
+ {
+ "name": "B\u00e2timents"
+ },
+ {
+ "name": "Terrains"
+ }
+ ],
+ "name": "Locations immobili\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "name": "Mat\u00e9riel roulant"
+ },
+ {
+ "name": "Autres installations, outillages et machines"
+ },
+ {
+ "name": "Installations techniques et machines"
+ }
+ ],
+ "name": "Leasing mobilier"
+ },
+ {
+ "children": [
+ {
+ "name": "Terrains"
+ },
+ {
+ "name": "B\u00e2timents"
+ }
+ ],
+ "name": "Leasing immobilier"
+ },
+ {
+ "name": "Charges locatives et de copropri\u00e9t\u00e9"
+ },
+ {
+ "children": [
+ {
+ "name": "Mat\u00e9riel roulant"
+ },
+ {
+ "name": "Installations techniques et machines"
+ },
+ {
+ "name": "Autres installations, outillages et machines"
+ }
+ ],
+ "name": "Locations mobili\u00e8res"
+ }
+ ],
+ "name": "Loyers et charges locatives"
+ },
+ {
+ "children": [
+ {
+ "name": "Personnel int\u00e9rimaire"
+ },
+ {
+ "name": "Personnel pr\u00eat\u00e9 \u00e0 l'entreprise"
+ }
+ ],
+ "name": "Personnel ext\u00e9rieur \u00e0 l'entreprise"
+ }
+ ],
+ "name": "Autres charges externes"
+ },
+ {
+ "children": [
+ {
+ "name": "Mati\u00e8res premi\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "name": "Mati\u00e8res consommables"
+ },
+ {
+ "name": "Mati\u00e8res premi\u00e8res"
+ },
+ {
+ "name": "Fournitures consommables"
+ },
+ {
+ "name": "Achats de biens destin\u00e9s \u00e0 la revente"
+ },
+ {
+ "name": "Emballages"
+ },
+ {
+ "name": "Approvisionnements"
+ },
+ {
+ "name": "Achats non stock\u00e9s et achats incorpor\u00e9s aux ouvrages et produits"
+ },
+ {
+ "name": "Rabais, remises et ristournes non affect\u00e9s"
+ }
+ ],
+ "name": "Rabais, remises et ristournes obtenus"
+ },
+ {
+ "children": [
+ {
+ "name": "Fournitures de magasin"
+ },
+ {
+ "name": "Fournitures de bureau"
+ },
+ {
+ "name": "Carburants"
+ },
+ {
+ "name": "Lubrifiants"
+ },
+ {
+ "children": [
+ {
+ "name": "Solides"
+ },
+ {
+ "name": "Liquides"
+ },
+ {
+ "name": "Gaz comprim\u00e9"
+ }
+ ],
+ "name": "Combustibles"
+ },
+ {
+ "name": "Produits d'entretien"
+ },
+ {
+ "name": "Fournitures d'atelier et d'usine"
+ },
+ {
+ "name": "Autres fournitures consommables"
+ }
+ ],
+ "name": "Fournitures consommables"
+ },
+ {
+ "children": [
+ {
+ "name": "Marchandises"
+ },
+ {
+ "name": "Immeubles"
+ },
+ {
+ "name": "Terrains"
+ }
+ ],
+ "name": "Achats de biens destin\u00e9s \u00e0 la revente"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Autres mati\u00e8res et fournitures non stock\u00e9es"
+ },
+ {
+ "name": "Lubrifiants"
+ },
+ {
+ "name": "Carburants"
+ },
+ {
+ "name": "V\u00eatements professionnels"
+ },
+ {
+ "children": [
+ {
+ "name": "Eau"
+ },
+ {
+ "name": "Gaz de canalisation"
+ },
+ {
+ "name": "Electricit\u00e9"
+ }
+ ],
+ "name": "Fournitures non stockables"
+ },
+ {
+ "name": "Fournitures administratives"
+ },
+ {
+ "name": "Fournitures d'entretien et de petit \u00e9quipement"
+ }
+ ],
+ "name": "Achats non stock\u00e9s de mati\u00e8res et fournitures"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Recherche et d\u00e9veloppement"
+ },
+ {
+ "name": "Frais d'architectes et d'ing\u00e9nieurs"
+ },
+ {
+ "name": "Travail \u00e0 fa\u00e7on"
+ }
+ ],
+ "name": "Achats d'\u00e9tudes et prestations de service (incorpor\u00e9s aux ouvrages et produits)"
+ },
+ {
+ "name": "Achats de mat\u00e9riel, \u00e9quipements, pi\u00e8ces d\u00e9tach\u00e9es et travaux (incorpor\u00e9s aux ouvrages et produits)"
+ },
+ {
+ "name": "Autres achats d'\u00e9tudes et de prestations de service"
+ }
+ ],
+ "name": "Achats incorpor\u00e9s aux ouvrages et produits"
+ }
+ ],
+ "name": "Achats non stock\u00e9s et achats incorpor\u00e9s aux ouvrages et produits"
+ },
+ {
+ "name": "Mati\u00e8res consommables"
+ },
+ {
+ "children": [
+ {
+ "name": "Emballages non r\u00e9cup\u00e9rables"
+ },
+ {
+ "name": "Emballages \u00e0 usage mixte"
+ },
+ {
+ "name": "Emballages r\u00e9cup\u00e9rables"
+ }
+ ],
+ "name": "Emballages"
+ },
+ {
+ "name": "Approvisionnements"
+ },
+ {
+ "children": [
+ {
+ "name": "Variation des stocks de mati\u00e8res premi\u00e8res"
+ },
+ {
+ "name": "Variation des stocks de mati\u00e8res consommables"
+ },
+ {
+ "name": "Variation des stocks de fournitures consommables"
+ },
+ {
+ "name": "Variation des stocks d'emballages"
+ },
+ {
+ "name": "Variation des stocks d'approvisionnements"
+ },
+ {
+ "name": "Variation des stocks de biens destin\u00e9s \u00e0 la revente"
+ }
+ ],
+ "name": "Variation des stocks"
+ }
+ ],
+ "name": "Consommation de marchandises et de mati\u00e8res premi\u00e8res et consommables"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Imp\u00f4ts support\u00e9s par les entreprises non r\u00e9sidentes"
+ },
+ {
+ "children": [
+ {
+ "name": "Exercices ant\u00e9rieurs"
+ },
+ {
+ "name": "Exercice courant"
+ }
+ ],
+ "name": "Imp\u00f4ts support\u00e9s par les \u00e9tablissements stables"
+ },
+ {
+ "name": "Retenues d'imp\u00f4t \u00e0 la source"
+ },
+ {
+ "name": "Autres imp\u00f4ts \u00e9trangers"
+ }
+ ],
+ "name": "Imp\u00f4ts \u00e9trangers sur le r\u00e9sultat"
+ },
+ {
+ "children": [
+ {
+ "name": "Exercice courant"
+ },
+ {
+ "name": "Exercices ant\u00e9rieurs"
+ }
+ ],
+ "name": "Imp\u00f4t commercial"
+ },
+ {
+ "children": [
+ {
+ "name": "Exercice courant"
+ },
+ {
+ "name": "Exercices ant\u00e9rieurs"
+ }
+ ],
+ "name": "Imp\u00f4t sur le revenu des collectivit\u00e9s"
+ },
+ {
+ "children": [
+ {
+ "name": "Dotations aux provisions pour imp\u00f4ts diff\u00e9r\u00e9s"
+ },
+ {
+ "name": "Dotations aux provisions pour imp\u00f4ts"
+ }
+ ],
+ "name": "Dotations aux provisions pour imp\u00f4ts sur le r\u00e9sultat"
+ }
+ ],
+ "name": "Imp\u00f4ts sur le r\u00e9sultat"
+ },
+ {
+ "children": [
+ {
+ "name": "Dotations aux provisions pour autres imp\u00f4ts"
+ },
+ {
+ "children": [
+ {
+ "name": "Exercices ant\u00e9rieurs"
+ },
+ {
+ "name": "Exercice courant"
+ }
+ ],
+ "name": "Imp\u00f4t sur la fortune"
+ },
+ {
+ "name": "Taxe d'abonnement"
+ },
+ {
+ "name": "Imp\u00f4ts \u00e9trangers"
+ },
+ {
+ "name": "Autres imp\u00f4ts et taxes"
+ }
+ ],
+ "name": "Autres imp\u00f4ts ne figurant pas sous le poste ci-dessus"
+ },
+ {
+ "children": [
+ {
+ "name": "Dotations aux provisions exceptionnelles"
+ },
+ {
+ "children": [
+ {
+ "name": "Sur cr\u00e9ances"
+ },
+ {
+ "name": "Sur stocks"
+ }
+ ],
+ "name": "Dotations aux corrections de valeur exceptionnelles sur \u00e9l\u00e9ments de l'actif circulant"
+ },
+ {
+ "children": [
+ {
+ "name": "Sur immobilisations incorporelles"
+ },
+ {
+ "name": "Sur immobilisations corporelles"
+ }
+ ],
+ "name": "Dotations aux corrections de valeur exceptionnelles sur immobilisations incorporelles et corporelles"
+ },
+ {
+ "children": [
+ {
+ "name": "Parts dans des entreprises li\u00e9es"
+ },
+ {
+ "name": "Actions propres ou parts propres"
+ },
+ {
+ "name": "Titres ayant le caract\u00e8re d'immobilisations"
+ },
+ {
+ "name": "Cr\u00e9ances sur des entreprises li\u00e9es"
+ },
+ {
+ "name": "Pr\u00eats et cr\u00e9ances immobilis\u00e9es"
+ },
+ {
+ "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ }
+ ],
+ "name": "Valeur comptable des immobilisations financi\u00e8res c\u00e9d\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "name": "Sur autres cr\u00e9ances"
+ },
+ {
+ "name": "Sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ }
+ ],
+ "name": "Valeur comptable des cr\u00e9ances de l'actif circulant financier c\u00e9d\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres charges exceptionnelles diverses"
+ },
+ {
+ "name": "Dommages et int\u00e9r\u00eats"
+ },
+ {
+ "name": "Amendes et p\u00e9nalit\u00e9s fiscales, sociales et p\u00e9nales"
+ },
+ {
+ "name": "P\u00e9nalit\u00e9s sur march\u00e9s et d\u00e9dits pay\u00e9s sur achats et ventes"
+ },
+ {
+ "name": "Malis provenant de clauses d'indexation"
+ }
+ ],
+ "name": "Autres charges exceptionnelles"
+ },
+ {
+ "children": [
+ {
+ "name": "Immobilisations corporelles"
+ },
+ {
+ "name": "Immobilisations incorporelles"
+ }
+ ],
+ "name": "Valeur comptable des immobilisations incorporelles et corporelles c\u00e9d\u00e9es"
+ }
+ ],
+ "name": "Charges exceptionnelles"
+ },
+ {
+ "children": [
+ {
+ "name": "Quote-part de perte dans les entreprises collectives (autres que les soci\u00e9t\u00e9s de capitaux)"
+ },
+ {
+ "children": [
+ {
+ "name": "Escomptes accord\u00e9s"
+ },
+ {
+ "name": "Int\u00e9r\u00eats sur dettes commerciales"
+ },
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats bancaires sur op\u00e9rations de financement"
+ },
+ {
+ "name": "Int\u00e9r\u00eats sur leasings financiers"
+ },
+ {
+ "name": "Int\u00e9r\u00eats bancaires sur comptes courants"
+ }
+ ],
+ "name": "Int\u00e9r\u00eats bancaires et assimil\u00e9s"
+ },
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats des dettes subordonn\u00e9es"
+ },
+ {
+ "name": "Int\u00e9r\u00eats des emprunts obligataires"
+ }
+ ],
+ "name": "Int\u00e9r\u00eats des dettes financi\u00e8res"
+ },
+ {
+ "name": "Int\u00e9r\u00eats sur autres emprunts et dettes"
+ },
+ {
+ "name": "Escomptes et frais sur effets"
+ },
+ {
+ "name": "Int\u00e9r\u00eats sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ }
+ ],
+ "name": "Int\u00e9r\u00eats et escomptes"
+ },
+ {
+ "children": [
+ {
+ "name": "Parts dans des entreprises li\u00e9es"
+ },
+ {
+ "name": "Actions propres ou parts propres"
+ },
+ {
+ "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Autres valeurs mobili\u00e8res"
+ }
+ ],
+ "name": "Moins-values de cession de valeurs mobili\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Autres valeurs mobili\u00e8res"
+ },
+ {
+ "name": "Parts dans des entreprises li\u00e9es"
+ },
+ {
+ "name": "Actions propres ou parts propres"
+ },
+ {
+ "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ }
+ ],
+ "name": "Dotations aux corrections de valeur sur valeurs mobili\u00e8res"
+ },
+ {
+ "name": "Dotations aux corrections de valeur sur autres cr\u00e9ances"
+ },
+ {
+ "name": "Dotations aux corrections de valeur sur cr\u00e9ances sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Ajustements pour juste valeur sur \u00e9l\u00e9ments financiers de l'actif circulant"
+ }
+ ],
+ "name": "Dotations aux corrections de valeur et ajustements pour juste valeur sur \u00e9l\u00e9ments financiers de l'actif circulant"
+ },
+ {
+ "children": [
+ {
+ "name": "Ajustements pour juste valeur sur immobilisations financi\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Cr\u00e9ances sur des entreprises li\u00e9es"
+ },
+ {
+ "name": "Parts dans des entreprises li\u00e9es"
+ },
+ {
+ "name": "Pr\u00eats et cr\u00e9ances immobilis\u00e9es"
+ },
+ {
+ "name": "Actions propres ou parts propres"
+ },
+ {
+ "name": "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Titres ayant le caract\u00e8re d'immobilisations"
+ }
+ ],
+ "name": "Dotations aux corrections de valeur sur immobilisations financi\u00e8res"
+ }
+ ],
+ "name": "Dotations aux corrections de valeur et ajustements pour juste valeur sur immobilisations financi\u00e8res"
+ },
+ {
+ "name": "Dotations aux provisions financi\u00e8res"
+ },
+ {
+ "name": "Autres charges financi\u00e8res"
+ },
+ {
+ "name": "Pertes de change"
+ }
+ ],
+ "name": "Charges financi\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "name": "Jetons de pr\u00e9sence"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ances sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Autres cr\u00e9ances"
+ },
+ {
+ "name": "Cr\u00e9ances r\u00e9sultant de ventes et de prestations de services"
+ }
+ ],
+ "name": "Pertes sur cr\u00e9ances irr\u00e9couvrables"
+ },
+ {
+ "children": [
+ {
+ "name": "Taxe de cabaretage"
+ },
+ {
+ "name": "Taxes sur les v\u00e9hicules"
+ },
+ {
+ "children": [
+ {
+ "name": "Droits d'hypoth\u00e8ques"
+ },
+ {
+ "name": "Taxe d'abonnement"
+ },
+ {
+ "name": "Droits de timbre"
+ },
+ {
+ "name": "Droits d'enregistrement"
+ },
+ {
+ "name": "Autres droits d'enregistrement et de timbre, droits d'hypoth\u00e8ques"
+ }
+ ],
+ "name": "Droits d'enregistrement et de timbre, droits d'hypoth\u00e8ques"
+ },
+ {
+ "name": "Droits d'accises \u00e0 la production et taxe de consommation"
+ },
+ {
+ "children": [
+ {
+ "name": "Droits d'accises et taxe de consommation sur marchandises en provenance de l'\u00e9tranger"
+ },
+ {
+ "name": "Droits de douane"
+ },
+ {
+ "name": "Montants compensatoires"
+ }
+ ],
+ "name": "Droits sur les marchandises en provenance de l'\u00e9tranger"
+ },
+ {
+ "name": "TVA non d\u00e9ductible"
+ },
+ {
+ "name": "Imp\u00f4t foncier"
+ },
+ {
+ "name": "Dotations aux provisions pour imp\u00f4ts"
+ },
+ {
+ "name": "Autres droits et imp\u00f4ts"
+ }
+ ],
+ "name": "Imp\u00f4ts, taxes et versements assimil\u00e9s"
+ },
+ {
+ "name": "Indemnit\u00e9s"
+ },
+ {
+ "name": "Autres charges d'exploitation diverses"
+ },
+ {
+ "name": "Tanti\u00e8mes"
+ },
+ {
+ "name": "Dotations aux provisions d'exploitation"
+ },
+ {
+ "name": "Dotations aux plus-values immunis\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "name": "Marques et franchises"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres droits et valeurs similaires"
+ },
+ {
+ "name": "Droits d'auteur et de reproduction"
+ }
+ ],
+ "name": "Droits et valeurs similaires"
+ },
+ {
+ "name": "Brevets"
+ },
+ {
+ "name": "Concessions"
+ },
+ {
+ "name": "Licences informatiques"
+ }
+ ],
+ "name": "Redevances pour concessions, brevets, licences, marques, droits et valeurs similaires"
+ }
+ ],
+ "name": "Autres charges d'exploitation"
+ }
+ ],
+ "name": "CLASSE 6 - COMPTES DE CHARGES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "R\u00e9gularisations d'imp\u00f4t sur le revenu des collectivit\u00e9s"
+ },
+ {
+ "name": "R\u00e9gularisations d'imp\u00f4t commercial"
+ },
+ {
+ "children": [
+ {
+ "name": "Reprises sur provisions pour imp\u00f4ts diff\u00e9r\u00e9s"
+ },
+ {
+ "name": "Reprises sur provisions pour imp\u00f4ts"
+ }
+ ],
+ "name": "Reprises sur provisions pour imp\u00f4ts sur le r\u00e9sultat"
+ },
+ {
+ "name": "R\u00e9gularisations d'imp\u00f4ts \u00e9trangers sur le r\u00e9sultat"
+ }
+ ],
+ "name": "R\u00e9gularisations d'imp\u00f4ts sur le r\u00e9sultat"
+ },
+ {
+ "children": [
+ {
+ "name": "R\u00e9gularisations de taxes d'abonnement"
+ },
+ {
+ "name": "Reprises sur provisions pour autres imp\u00f4ts"
+ },
+ {
+ "name": "R\u00e9gularisations d'autres imp\u00f4ts et taxes"
+ },
+ {
+ "name": "R\u00e9gularisations d'imp\u00f4ts \u00e9trangers"
+ },
+ {
+ "name": "R\u00e9gularisations d'imp\u00f4t sur la fortune"
+ }
+ ],
+ "name": "R\u00e9gularisations d'autres imp\u00f4ts ne figurant pas sous le poste ci-dessus"
+ },
+ {
+ "children": [
+ {
+ "name": "Ristournes per\u00e7ues des coop\u00e9ratives (provenant des exc\u00e9dents)"
+ },
+ {
+ "children": [
+ {
+ "name": "Bonifications d'int\u00e9r\u00eat"
+ },
+ {
+ "name": "Montants compensatoires"
+ },
+ {
+ "name": "Subventions sur produits"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres subventions destin\u00e9es \u00e0 promouvoir l'emploi"
+ },
+ {
+ "name": "Primes d'apprentissage re\u00e7ues"
+ }
+ ],
+ "name": "Subventions destin\u00e9es \u00e0 promouvoir l'emploi"
+ },
+ {
+ "name": "Autres subventions d'exploitation"
+ }
+ ],
+ "name": "Subventions d'exploitation"
+ },
+ {
+ "children": [
+ {
+ "name": "Subventions d'investissement en capital"
+ },
+ {
+ "name": "Plus-values immunis\u00e9es non r\u00e9investies"
+ },
+ {
+ "name": "Plus-values immunis\u00e9es r\u00e9investies"
+ }
+ ],
+ "name": "Reprises de plus-values immunis\u00e9es et de subventions d'investissement en capital"
+ },
+ {
+ "name": "Indemnit\u00e9s d'assurance touch\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Droits d'auteur et de reproduction"
+ },
+ {
+ "name": "Autres droits et valeurs similaires"
+ }
+ ],
+ "name": "Droits et valeurs similaires"
+ },
+ {
+ "name": "Marques et franchises"
+ },
+ {
+ "name": "Concessions"
+ },
+ {
+ "name": "Licences informatiques"
+ },
+ {
+ "name": "Brevets"
+ }
+ ],
+ "name": "Redevances pour concessions, brevets, licences, marques, droits et valeurs similaires"
+ },
+ {
+ "name": "Reprises sur provisions d'exploitation"
+ },
+ {
+ "name": "Revenus des immeubles non affect\u00e9s aux activit\u00e9s professionnelles"
+ },
+ {
+ "name": "Autres produits d'exploitation divers"
+ },
+ {
+ "name": "Jetons de pr\u00e9sence, tanti\u00e8mes et r\u00e9mun\u00e9rations assimil\u00e9es"
+ }
+ ],
+ "name": "Autres produits d'exploitation"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats sur cr\u00e9ances commerciales"
+ },
+ {
+ "name": "Int\u00e9r\u00eats sur autres cr\u00e9ances"
+ },
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats sur comptes \u00e0 terme"
+ },
+ {
+ "name": "Int\u00e9r\u00eats sur leasings financiers"
+ },
+ {
+ "name": "Int\u00e9r\u00eats sur comptes courants"
+ }
+ ],
+ "name": "Int\u00e9r\u00eats bancaires et assimil\u00e9s"
+ },
+ {
+ "name": "Int\u00e9r\u00eats sur des entreprises li\u00e9es et des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Escomptes d'effets de commerce"
+ },
+ {
+ "name": "Escomptes obtenus"
+ }
+ ],
+ "name": "Autres int\u00e9r\u00eats et escomptes"
+ },
+ {
+ "name": "Autres produits financiers"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Titres ayant le caract\u00e8re d'immobilisations"
+ },
+ {
+ "name": "Parts dans des entreprises li\u00e9es"
+ },
+ {
+ "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Cr\u00e9ances sur des entreprises li\u00e9es"
+ },
+ {
+ "name": "Actions propres ou parts propres"
+ },
+ {
+ "name": "Pr\u00eats et cr\u00e9ances immobilis\u00e9es"
+ }
+ ],
+ "name": "Revenus des immobilisations financi\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "name": "Ajustements pour juste valeur sur immobilisations financi\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "name": "Pr\u00eats et cr\u00e9ances immobilis\u00e9es"
+ },
+ {
+ "name": "Actions propres ou parts propres"
+ },
+ {
+ "name": "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Cr\u00e9ances sur des entreprises li\u00e9es"
+ },
+ {
+ "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Parts dans des entreprises li\u00e9es"
+ },
+ {
+ "name": "Titres ayant le caract\u00e8re d'immobilisations"
+ }
+ ],
+ "name": "Reprises sur corrections de valeur sur immobilisations financi\u00e8res"
+ }
+ ],
+ "name": "Reprises sur corrections de valeur et ajustements pour juste valeur sur immobilisations financi\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Autres valeurs mobili\u00e8res"
+ },
+ {
+ "name": "Actions propres ou parts propres"
+ },
+ {
+ "name": "Parts dans des entreprises li\u00e9es"
+ }
+ ],
+ "name": "Plus-value de cession de valeurs mobili\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Actions propres ou parts propres"
+ },
+ {
+ "name": "Autres valeurs mobili\u00e8res"
+ },
+ {
+ "name": "Parts dans des entreprises li\u00e9es"
+ }
+ ],
+ "name": "Autres produits de valeurs mobili\u00e8res"
+ }
+ ],
+ "name": "Plus-value de cession et autres produits de valeurs mobili\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Parts dans des entreprises li\u00e9es"
+ },
+ {
+ "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Autres valeurs mobili\u00e8res"
+ },
+ {
+ "name": "Actions propres ou parts propres"
+ }
+ ],
+ "name": "Reprises sur corrections de valeur sur valeurs mobili\u00e8res"
+ },
+ {
+ "name": "Reprises sur corrections de valeur sur autres cr\u00e9ances"
+ },
+ {
+ "name": "Reprises sur corrections de valeur sur cr\u00e9ances sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Ajustements pour juste valeur sur \u00e9l\u00e9ments financiers de l'actif circulant"
+ }
+ ],
+ "name": "Reprises sur corrections de valeur et ajustements pour juste valeur sur \u00e9l\u00e9ments financiers de l'actif circulant"
+ },
+ {
+ "name": "Gains de change"
+ },
+ {
+ "name": "Quote-part de b\u00e9n\u00e9fice dans les entreprises collectives (autres que les soci\u00e9t\u00e9s de capitaux)"
+ },
+ {
+ "name": "Reprises sur provisions financi\u00e8res"
+ }
+ ],
+ "name": "Produits financiers"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Prestations de services"
+ },
+ {
+ "name": "Produits"
+ },
+ {
+ "name": "Immeubles en construction"
+ }
+ ],
+ "name": "Ventes sur commandes en cours"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventes de marchandises"
+ },
+ {
+ "name": "Ventes d'autres \u00e9l\u00e9ments destin\u00e9s \u00e0 la revente"
+ },
+ {
+ "name": "Ventes de terrains et d'immeubles existants (promotion immobili\u00e8re)"
+ }
+ ],
+ "name": "Ventes d'\u00e9l\u00e9ments destin\u00e9s \u00e0 la revente"
+ },
+ {
+ "name": "Ventes de produits r\u00e9siduels"
+ },
+ {
+ "name": "Prestations de services"
+ },
+ {
+ "name": "Ventes de produits finis"
+ },
+ {
+ "children": [
+ {
+ "name": "Sur autres \u00e9l\u00e9ments du chiffre d'affaires"
+ },
+ {
+ "name": "Sur ventes de produits r\u00e9siduels"
+ },
+ {
+ "name": "Sur ventes d'\u00e9l\u00e9ments destin\u00e9s \u00e0 la revente"
+ },
+ {
+ "name": "Sur prestations de services"
+ },
+ {
+ "name": "Sur ventes sur commandes en cours"
+ },
+ {
+ "name": "Sur ventes de produits interm\u00e9diaires"
+ },
+ {
+ "name": "Sur ventes de produits finis"
+ }
+ ],
+ "name": "Rabais, remises et ristournes accord\u00e9s par l'entreprise"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Loyer immobilier"
+ },
+ {
+ "name": "Loyer mobilier"
+ }
+ ],
+ "name": "Locations"
+ },
+ {
+ "name": "Ventes d'emballages"
+ },
+ {
+ "name": "Commissions et courtages"
+ },
+ {
+ "name": "Autres \u00e9l\u00e9ments divers du chiffre d'affaires"
+ }
+ ],
+ "name": "Autres \u00e9l\u00e9ments du chiffre d'affaires"
+ },
+ {
+ "name": "Ventes de produits interm\u00e9diaires"
+ }
+ ],
+ "name": "Montant net du chiffre d'affaires"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Variation des stocks d'immeubles en construction"
+ },
+ {
+ "name": "Variation des stocks de produits en cours"
+ },
+ {
+ "name": "Variation des stocks de commandes en cours \u2013 produits"
+ },
+ {
+ "name": "Variation des stocks de commandes en cours \u2013 prestations de services"
+ }
+ ],
+ "name": "Variation des stocks de produits en cours de fabrication et de commandes en cours"
+ },
+ {
+ "children": [
+ {
+ "name": "Variation des stocks de produits interm\u00e9diaires"
+ },
+ {
+ "name": "Variation des stocks de marchandises"
+ },
+ {
+ "name": "Variation des stocks de produits r\u00e9siduels"
+ },
+ {
+ "name": "Variation des stocks de marchandises en voie d'acheminement, mises en d\u00e9p\u00f4t ou donn\u00e9es en consignation"
+ },
+ {
+ "name": "Variation des stocks de produits finis"
+ }
+ ],
+ "name": "Variation des stocks de produits finis et marchandises"
+ }
+ ],
+ "name": "Variation des stocks de produits finis, d'en cours de fabrication et des commandes en cours"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Licences informatiques"
+ },
+ {
+ "name": "Marques et franchises"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres droits et valeurs similaires"
+ },
+ {
+ "name": "Droits d'auteur et de reproduction"
+ }
+ ],
+ "name": "Droits et valeurs similaires"
+ },
+ {
+ "name": "Brevets"
+ },
+ {
+ "name": "Concessions"
+ }
+ ],
+ "name": "Concessions, brevets, licences, marques, droits et valeurs similaires"
+ },
+ {
+ "name": "Frais de recherche et d\u00e9veloppement"
+ }
+ ],
+ "name": "Immobilisations incorporelles"
+ },
+ {
+ "children": [
+ {
+ "name": "Terrains et constructions"
+ },
+ {
+ "name": "Installations techniques et machines"
+ },
+ {
+ "name": "Autres installations, outillage, mobilier et mat\u00e9riel roulant"
+ }
+ ],
+ "name": "Immobilisations corporelles"
+ }
+ ],
+ "name": "Production immobilis\u00e9e"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ances sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Autres cr\u00e9ances"
+ },
+ {
+ "name": "Cr\u00e9ances r\u00e9sultant de ventes et prestations de services"
+ }
+ ],
+ "name": "Reprises de corrections de valeur sur cr\u00e9ances de l'actif circulant"
+ },
+ {
+ "children": [
+ {
+ "name": "Concessions, brevets, licences, marques ainsi que droits et valeurs similaires"
+ },
+ {
+ "name": "Frais de recherche et de d\u00e9veloppement"
+ },
+ {
+ "name": "Acomptes vers\u00e9s et immobilisations incorporelles en cours"
+ },
+ {
+ "name": "Fonds de commerce, dans la mesure o\u00f9 il a \u00e9t\u00e9 acquis \u00e0 titre on\u00e9reux"
+ }
+ ],
+ "name": "Reprises de corrections de valeur sur immobilisations incorporelles"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres installations, outillage, mobilier et mat\u00e9riel roulant"
+ },
+ {
+ "children": [
+ {
+ "name": "Agencements et am\u00e9nagements de terrains"
+ },
+ {
+ "name": "Terrains"
+ },
+ {
+ "name": "Constructions"
+ },
+ {
+ "name": "Constructions sur sol d'autrui"
+ }
+ ],
+ "name": "Terrains et constructions"
+ },
+ {
+ "name": "Installations techniques et machines"
+ },
+ {
+ "name": "Acomptes vers\u00e9s et immobilisations corporelles en cours"
+ }
+ ],
+ "name": "Reprises de corrections de valeur sur immobilisations corporelles"
+ },
+ {
+ "children": [
+ {
+ "name": "Produits en cours de fabrication et commandes en cours"
+ },
+ {
+ "name": "Acomptes vers\u00e9s"
+ },
+ {
+ "name": "Mati\u00e8res premi\u00e8res et consommables"
+ },
+ {
+ "name": "Produits finis et marchandises"
+ },
+ {
+ "name": "Terrains et immeubles destin\u00e9s \u00e0 la revente"
+ }
+ ],
+ "name": "Reprises de corrections de valeur sur stocks"
+ }
+ ],
+ "name": "Reprises de corrections de valeur des \u00e9l\u00e9ments d'actif non financiers"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Subventions exceptionnelles"
+ },
+ {
+ "name": "Bonis provenant du rachat par l'entreprise d'actions et d'obligations \u00e9mises par elle-m\u00eame"
+ },
+ {
+ "name": "Bonis provenant de clauses d'indexation"
+ },
+ {
+ "name": "P\u00e9nalit\u00e9s sur march\u00e9s et d\u00e9dits per\u00e7us sur achats et sur ventes"
+ },
+ {
+ "name": "Rentr\u00e9es sur cr\u00e9ances amorties"
+ },
+ {
+ "name": "Lib\u00e9ralit\u00e9s re\u00e7ues"
+ },
+ {
+ "name": "Autres produits exceptionnels divers"
+ }
+ ],
+ "name": "Autres produits exceptionnels"
+ },
+ {
+ "children": [
+ {
+ "name": "Immobilisations corporelles"
+ },
+ {
+ "name": "Immobilisations incorporelles"
+ }
+ ],
+ "name": "Produits de cession d'immobilisations incorporelles et corporelles"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres cr\u00e9ances"
+ },
+ {
+ "name": "Cr\u00e9ances sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ }
+ ],
+ "name": "Produits de cession sur cr\u00e9ances de l'actif circulant financier"
+ },
+ {
+ "children": [
+ {
+ "name": "Parts dans des entreprises li\u00e9es"
+ },
+ {
+ "name": "Cr\u00e9ances sur des entreprises li\u00e9es"
+ },
+ {
+ "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation"
+ },
+ {
+ "name": "Titres ayant le caract\u00e8re d'immobilisations"
+ },
+ {
+ "name": "Pr\u00eats et cr\u00e9ances immobilis\u00e9s"
+ },
+ {
+ "name": "Actions propres ou parts propres"
+ }
+ ],
+ "name": "Produits de cession d'immobilisations financi\u00e8res"
+ },
+ {
+ "name": "Reprises sur provisions exceptionnelles"
+ },
+ {
+ "children": [
+ {
+ "name": "Sur stocks"
+ },
+ {
+ "name": "Sur cr\u00e9ances de l'actif circulant"
+ }
+ ],
+ "name": "Reprises sur corrections de valeur exceptionnelles sur \u00e9l\u00e9ments de l'actif circulant"
+ },
+ {
+ "children": [
+ {
+ "name": "Immobilisations corporelles"
+ },
+ {
+ "name": "Immobilisations incorporelles"
+ }
+ ],
+ "name": "Reprises sur corrections de valeur exceptionnelles sur immobilisations incorporelles et corporelles"
+ }
+ ],
+ "name": "Produits exceptionnels"
+ }
+ ],
+ "name": "CLASSE 7 - COMPTES DE PRODUITS"
+ }
+ ],
+ "name": "TOTAL CLASSES 6 ET 7"
+ }
+ ],
+ "name": "Plan de compte Luxembourgeois - Loi de Juin 2009 (THAMINI & ADN & ACSONE)",
+ "parent_id": ""
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/ma_l10n_kzc_temp_chart.json b/erpnext/accounts/doctype/chart_of_accounts/charts/ma_l10n_kzc_temp_chart.json
new file mode 100644
index 0000000..309b55b
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/ma_l10n_kzc_temp_chart.json
@@ -0,0 +1,3930 @@
+{
+ "name": "compta Kazacube",
+ "root": {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "RESULTAT FINANCIER"
+ },
+ {
+ "name": "RESULTAT NON COURANT"
+ },
+ {
+ "name": "RESULTAT AVANT IMPOTS"
+ },
+ {
+ "children": [
+ {
+ "name": "Marge brute"
+ },
+ {
+ "name": "R\u00e9sultat d'exploitation"
+ },
+ {
+ "children": [
+ {
+ "name": "Insuffisance brute d'exploitation (d\u00e9biteur)"
+ },
+ {
+ "name": "Exc\u00e9dent brut d'exploitation (cr\u00e9diteur)"
+ }
+ ],
+ "name": "Exc\u00e9dent brut d'exploitation"
+ },
+ {
+ "name": "Valeur ajout\u00e9e"
+ }
+ ],
+ "name": "RESULTAT D'EXPLOITATION"
+ },
+ {
+ "name": "RESULTAT COURANT"
+ },
+ {
+ "name": "RESULTAT APRES IMPOTS"
+ }
+ ],
+ "name": "COMPTES DE RESULTATS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Frais de constitution",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Frais d'augmentation du capital",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Frais pr\u00e9alables au d\u00e9marrage",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Frais sur op\u00e9rations de fusions, scissions et transformations",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Frais de publicit\u00e9",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Frais de prospection",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Autres frais pr\u00e9liminaires",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Frais pr\u00e9liminaires"
+ },
+ {
+ "children": [
+ {
+ "name": "Primes de remboursement des obligations",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Primes de remboursement des obligations"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres charges \u00e0\u00a0 r\u00e9partir",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Frais d acquisition des immobilisations",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Frais d'\u00e9mission des emprunts",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Charges \u00e0\u00a0 r\u00e9partir sur plusieurs exercices"
+ }
+ ],
+ "name": "IMMOBILISATIONS EN NON-VALEURS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Avances et acomptes vers\u00e9s sur commandes d'immobilisations corporelles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Immobilisations corporelles en cours de mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Immobilisations corporelles en cours de mat\u00e9riel de transport",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Immobilisations corporelles en cours des installations techniques, mat\u00e9riel et outillage",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Immobilisations corporelles en cours des terrains et constructions",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Autres immobilisations corporelles en cours",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Immobilisations corporelles en cours"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres immobilisations corporelles",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Autres immobilisations corporelles"
+ },
+ {
+ "children": [
+ {
+ "name": "Installations techniques",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Emballages r\u00e9cup\u00e9rables identifiables",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Outillage",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Mat\u00e9riel",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Mat\u00e9riel et outillage"
+ },
+ {
+ "name": "Autres installations techniques, mat\u00e9riel et outillage",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Installations techniques, mat\u00e9riel et outillage"
+ },
+ {
+ "children": [
+ {
+ "name": "Constructions sur terrains d'autrui",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres b\u00e2timents",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "B\u00e2timents industriels (A,B,,,)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "B\u00e2timents Administratifs et commerciaux",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "B\u00e2timents"
+ },
+ {
+ "name": "Agencements et am\u00e9nagements des constructions",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Ouvrages d'infrastructure",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Autres constructions",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Constructions"
+ },
+ {
+ "children": [
+ {
+ "name": "Agencements et am\u00e9nagements de terrains",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Terrains b\u00e2tis",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Autres terrains",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Terrains de gisement",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Terrains am\u00e9nag\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Terrains nus",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Terrains"
+ },
+ {
+ "children": [
+ {
+ "name": "Mat\u00e9riel de bureau",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Mobilier de bureau",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Agencements, installations et am\u00e9nagements divers (biens n'appartenant pas \u00e0\u00a0 l'entreprise)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Mat\u00e9riel informatique",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Autres mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers"
+ },
+ {
+ "children": [
+ {
+ "name": "Mat\u00e9riel de transport",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Mat\u00e9riel de transport"
+ }
+ ],
+ "name": "IMMOBILISATIONS CORPORELLES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Autres immobilisations incorporelles",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Autres immobilisations incorporelles"
+ },
+ {
+ "children": [
+ {
+ "name": "Immobilisation en recherche et d\u00e9veloppement",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Immobilisation en recherche et d\u00e9veloppement"
+ },
+ {
+ "children": [
+ {
+ "name": "Brevets, marques, droits et valeurs similaires",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Brevets, marques, droits et valeurs similaires"
+ },
+ {
+ "children": [
+ {
+ "name": "Fonds commercial",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Fonds commercial"
+ }
+ ],
+ "name": "IMMOBILISATIONS INCORPORELLES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Titres de participation",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Titres de participation"
+ },
+ {
+ "children": [
+ {
+ "name": "Actions",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Titres divers",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Autres titres immobilis\u00e9s"
+ }
+ ],
+ "name": "IMMOBILISATIONS FINANCIERES 2"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ances financi\u00e8res diverses",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cr\u00e9ances rattach\u00e9es \u00e0\u00a0 des participations",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Bons divers",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bons d'\u00e9quipement",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Obligations",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Titres immobilis\u00e9s (droits de cr\u00e9ance)"
+ },
+ {
+ "name": "Cr\u00e9ances immobilis\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Cautionnements",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "D\u00e9p\u00f4ts",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "D\u00e9p\u00f4ts et cautionnements vers\u00e9s"
+ }
+ ],
+ "name": "Autres cr\u00e9ances financi\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "name": "Pr\u00eats au personnel",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Pr\u00eats aux associ\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Billets de fonds",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Autres pr\u00eats",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Pr\u00eats immobilis\u00e9s"
+ }
+ ],
+ "name": "IMMOBILISATIONS FINANCIERES 1"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Augmentation des dettes de financement",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Augmentation des dettes de financement"
+ },
+ {
+ "children": [
+ {
+ "name": "Diminution des cr\u00e9ances immobilis\u00e9es",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Diminution des cr\u00e9ances immobilis\u00e9es"
+ }
+ ],
+ "name": "ECARTS DE CONVERSION - ACTIF"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des titres de participation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des autres titres immobilis\u00e9s",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res-titres"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des pr\u00eats immobilis\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des autres cr\u00e9ances financi\u00e8res",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res-pr\u00eats"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations corporelles",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations corporelles"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations incorporelles",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations incorporelles"
+ }
+ ],
+ "name": "PROVISIONS POUR DEPRECIATION DES IMMOBILISATIONS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Amortissements des autres immobilisations incorporelles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements de l'immobilisation en recherche et d\u00e9veloppement",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements du fonds commercial",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements des brevets, marques, droits et valeurs similaires",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortissements des immobilisations incorporelles"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Amortissements des b\u00e2timents",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements des constructions sur terrains d'autrui",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements des ouvrages d'infrastructure",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements des installations, agencements et am\u00e9nagements des constructions",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements des autres constructions",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortissements des constructions"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortissements du mat\u00e9riel et outillage",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements des emballages r\u00e9cup\u00e9rables identifiables",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements des installations techniques",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements des autres installations techniques, mat\u00e9riel et outillage",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortissements des installations techniques, mat\u00e9riel et outillage"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortissements des autres terrains",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements des terrains nus",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements des terrains am\u00e9nag\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements des terrains b\u00e2tis",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements des terrains de gisement",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements des agencements et am\u00e9nagements de terrains",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortissements des terrains"
+ },
+ {
+ "name": "Amortissements du mat\u00e9riel de transport",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortissements des agencements, installations et am\u00e9nagements divers",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements du mobilier de bureau",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements du mat\u00e9riel de bureau",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements des autres mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements du mat\u00e9riel informatique",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortissements du mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers"
+ },
+ {
+ "name": "Amortissements des autres immobilisations corporelles",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortissements des immobilisations corporelles"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Amortissements des autres charges \u00e0\u00a0 r\u00e9partir",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements des frais d'acquisition des immobilisations",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements des frais d'\u00e9mission des emprunts",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortissements des charges \u00e0\u00a0 r\u00e9partir"
+ },
+ {
+ "name": "Amortissements des primes de remboursement des obligations"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortissements des frais de prospection",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements des frais de publicit\u00e9",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements des frais sur op\u00e9rations de fusions, scissions, et transformations",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements des frais pr\u00e9liminaires au d\u00e9marrage",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements des frais d'augmentation du capital",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements des frais de constitution",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amortissements des autres frais pr\u00e9liminaires",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Amortissements des frais pr\u00e9liminaires"
+ }
+ ],
+ "name": "Amortissements des non-valeurs"
+ }
+ ],
+ "name": "AMORTISSEMENTS DES IMMOBILISATIONS"
+ }
+ ],
+ "name": "COMPTES D'ACTIF IMMOBILISE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Marchandises (groupe A)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Autres marchandises",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Marchandises (groupe B)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Marchandises en cours de route",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Marchandises"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Mati\u00e8res et fournitures consommables en cours de route",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Emballages perdus",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Emballages \u00e0\u00a0 usage mixte",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Emballages r\u00e9cup\u00e9rables non identifiables",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Emballages"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Fournitures de magasin",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Fournitures de bureau",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Produits d'entretien",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Fournitures d'atelier et d'usine",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Mati\u00e8res consommables (groupe B)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Combustibles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Mati\u00e8res consommables (groupe A)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Mati\u00e8res et fournitures consommables"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Mati\u00e8res premi\u00e8res (groupe B)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Mati\u00e8res premi\u00e8res (groupe A)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Mati\u00e8res premi\u00e8res"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Autres mati\u00e8res et fournitures consommables",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Mati\u00e8res et fournitures consommables"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Autres produits en cours",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Travaux en cours",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Prestations en cours",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "\u00c9tudes en cours",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Services en cours"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Biens r\u00e9siduels en cours",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Biens interm\u00e9diaires en cours",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Biens produits en cours",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Biens en cours"
+ }
+ ],
+ "name": "Produits en cours"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Autres produits interm\u00e9diaires et produits r\u00e9siduels",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Produits interm\u00e9diaires (groupe A)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Produits interm\u00e9diaires (groupe B)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Produits interm\u00e9diaires"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "D\u00e9chets",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Mati\u00e8res de r\u00e9cup\u00e9ration",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Rebuts",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Produits r\u00e9siduels (ou mati\u00e8res de r\u00e9cup\u00e9ration)"
+ }
+ ],
+ "name": "Produits interm\u00e9diaires et produits r\u00e9siduels"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Stock",
+ "name": "Produits finis en cours de route",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Produits finis (groupe B)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Produits finis (groupe A)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Stock",
+ "name": "Autres produits finis",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Produits finis"
+ }
+ ],
+ "name": "STOCKS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Augmentation des dettes circulantes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Diminution des cr\u00e9ances circulantes",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "\u00c9cart de conversion - Actif (\u00e9l\u00e9ments circulant)"
+ }
+ ],
+ "name": "ECART DE CONVERSION - ACTIF (\u00c9l\u00e9ments circulants)"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Autres comptes d'associ\u00e9s d\u00e9biteurs",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Actionnaires - capital souscrit et appel\u00e9 non vers\u00e9",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Comptes courants des associ\u00e9s d\u00e9biteurs",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Associ\u00e9s - comptes d'apport en soci\u00e9t\u00e9",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cr\u00e9ances rattach\u00e9es aux comptes d'associ\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Associ\u00e9s - op\u00e9rations faites en commun",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Comptes d'associ\u00e9s - d\u00e9biteurs"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Etat - cr\u00e9dit de TVA (suivant d\u00e9claration)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges 20%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges 7%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges 14%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges 10%",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Etat - TVA r\u00e9cup\u00e9rable sur immobilisations",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Etat - TVA r\u00e9cup\u00e9rable"
+ },
+ {
+ "name": "Acomptes sur imp\u00f4ts sur les r\u00e9sultats",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Subventions d'\u00e9quilibre \u00e0\u00a0 recevoir",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Subventions d'exploitation \u00e0\u00a0 recevoir",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Subventions d'investissement \u00e0\u00a0 recevoir",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Subventions \u00e0\u00a0 recevoir"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Etat - autres comptes d\u00e9biteurs",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Etat ? d\u00e9biteur"
+ },
+ {
+ "children": [
+ {
+ "name": "Avances et acomptes au personnel",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Personnel - autres d\u00e9biteurs",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Personnel - d\u00e9biteur"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres clients et comptes rattach\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Clients - effets \u00e0\u00a0 recevoir",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ances sur travaux non encore factur\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Clients - factures \u00e0\u00a0 \u00e9tablir",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clients - factures \u00e0\u00a0 \u00e9tablir et cr\u00e9ances sur travaux non encore factur\u00e9s"
+ },
+ {
+ "name": "Clients douteux ou litigieux",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Clients - retenues de garantie",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Clients - cat\u00e9gorie A",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Clients - cat\u00e9gorie B",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clients"
+ }
+ ],
+ "name": "Clients et comptes rattach\u00e9s"
+ },
+ {
+ "children": [
+ {
+ "name": "Fournisseurs - cr\u00e9ances pour emballages et mat\u00e9riel \u00e0\u00a0 rendre",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fournisseurs - avances et acomptes vers\u00e9s sur commandes d'exploitation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Rabais, remises et ristournes \u00e0\u00a0 obtenir - avoirs non encore re\u00e7us",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Autres fournisseurs d\u00e9biteurs",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Fournisseurs d\u00e9biteurs, avances et acomptes"
+ },
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats courus et non \u00e9chus \u00e0\u00a0 percevoir",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Charges constat\u00e9es d'avance",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Comptes transitoires ou d'attente - d\u00e9biteurs",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Comptes de r\u00e9partition p\u00e9riodique des charges",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Comptes de r\u00e9gularisation - actif"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ances sur cessions d'immobilisations",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cr\u00e9ances sur cessions d'\u00e9l\u00e9ments d'actif circulant",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Divers d\u00e9biteurs",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cr\u00e9ances rattach\u00e9es aux autres d\u00e9biteurs",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Autres d\u00e9biteurs"
+ }
+ ],
+ "name": "CREANCES DE L'ACTIF CIRCULANT"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Actions, partie lib\u00e9r\u00e9e",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Actions, partie non lib\u00e9r\u00e9e",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Obligations",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Bons de caisse",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bons de tr\u00e9sor",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Bons de caisse et bons de tr\u00e9sor"
+ },
+ {
+ "name": "Autres titres et valeurs de placement similaires",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Titres et valeurs de placement"
+ }
+ ],
+ "name": "TITRES ET VALEURS DE PLACEMENT"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des mati\u00e8res et fournitures",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des produits en cours",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des marchandises",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des produits interm\u00e9diaires",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des produits finis",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des stocks"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation - fournisseurs d\u00e9biteurs, avances et acomptes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation du personnel - d\u00e9biteur",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des clients et comptes rattach\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des comptes d'associ\u00e9s d\u00e9biteurs",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des autres d\u00e9biteurs",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances de l'actif circulant"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des titres et valeurs de placement",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des titres et valeurs de placement"
+ }
+ ],
+ "name": "PROVISIONS POUR DEPRECIATION DES COMPTES DE L'ACTIF CIRCULANT"
+ }
+ ],
+ "name": "COMPTES D'ACTIF CIRCULANT (HORS TRESORERIE)"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Dettes rattach\u00e9es \u00e0\u00a0 des participations",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Avances re\u00e7ues et comptes courants bloqu\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Dettes de financement diverses",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Fournisseurs d'immobilisation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "D\u00e9p\u00f4ts et cautionnements re\u00e7ues",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Billets de fonds",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Avances de l'Etat",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Autres dettes de financement"
+ },
+ {
+ "children": [
+ {
+ "name": "Emprunts obligataires",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Emprunts obligataires"
+ }
+ ],
+ "name": "DETTES DE FINANCEMENT"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Autres provisions pour risques",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provision pour pertes sur march\u00e9s \u00e0\u00a0 terme",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour amendes, double droits, p\u00e9nalit\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour pertes de change",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour litiges",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour garanties donn\u00e9es aux clients",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour propre assureur",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisions pour risques"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisions pour imp\u00f4ts",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour pensions de retraite et obligations similaires",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour charges \u00e0\u00a0 r\u00e9partir sur plusieurs exercices",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Autres provisions pour charges",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisions pour charges"
+ }
+ ],
+ "name": "Provisions durables pour risques et charges"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Comptes de liaison des \u00e9tablissements",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Comptes de liaison du si\u00e8ge",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Comptes de liaison des \u00e9tablissements et succursales"
+ }
+ ],
+ "name": "COMPTES DE LIAISON DES ETABLISSEMENTS ET SUCCURSALES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Augmentation des cr\u00e9ances immobilis\u00e9es",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Augmentation des cr\u00e9ances immobilis\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "name": "Diminution des dettes de financement",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Diminution des dettes de financement"
+ }
+ ],
+ "name": "\u00c9carts de conversion - Passif"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "Report \u00e0\u00a0 nouveau (solde d\u00e9biteur)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Report \u00e0\u00a0 nouveau (solde cr\u00e9diteur)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Report \u00e0\u00a0 nouveau"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "R\u00e9serve l\u00e9gale",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "R\u00e9serve l\u00e9gale"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "R\u00e9serves r\u00e9glement\u00e9es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "R\u00e9serves statutaires ou contractuelles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "R\u00e9serves facultatives",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Autres r\u00e9serves"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "Primes d'apport",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Primes d'\u00e9mission",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Primes de fusion",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Primes d'\u00e9mission, de fusion et d'apport"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "\u00c9carts de r\u00e9\u00e9valuation",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "\u00c9carts de r\u00e9\u00e9valuation"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "Actionnaires, capital souscrit-non appel\u00e9",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Capital social",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Fonds de dotation",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "Compte de l'exploitant",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Capital individuel",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Capital personnel"
+ }
+ ],
+ "name": "Capital social ou personnel"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "R\u00e9sultats nets en instance d'affectation (solde cr\u00e9diteur)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "R\u00e9sultats nets en instance d'affectation (solde d\u00e9biteur)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "R\u00e9sultats nets en instance d'affectation"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "R\u00e9sultat net de l'exercice (solde cr\u00e9diteur)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "R\u00e9sultat net de l'exercice (solde d\u00e9biteur)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "R\u00e9sultat net de l'exercice"
+ }
+ ],
+ "name": "CAPITAUX PROPRES"
+ },
+ {
+ "account_type": "Equity",
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "Provisions pour plus-values en instance d'imposition",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Provisions pour amortissements d\u00e9rogatoires",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Provisions pour acquisition et construction de logements",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Provisions pour investissements",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Provisions pour reconstitution des gisements",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Autres provisions r\u00e9glement\u00e9es",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisions r\u00e9glement\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "Subventions d'investissement inscrites au CPC",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Subventions d'investissement re\u00e7ues",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Subventions d'investissement"
+ }
+ ],
+ "name": "CAPITAUX PROPRES ASSIMILES",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "COMPTES DE FINANCEMENT PERMANENT"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Autres charges financi\u00e8res des exercices ant\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Pertes sur cr\u00e9ances li\u00e9es \u00e0\u00a0 des participations",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Escomptes accord\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Charges nettes sur cession de titres et valeurs de placement",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des comptes de tr\u00e9sorerie",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des comptes de tr\u00e9sorerie"
+ }
+ ],
+ "name": "PROVISIONS POUR DEPRECIATION DES COMPTES DE TRESORERIE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Autres valeurs \u00e0\u00a0 encaisser",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Virement de fonds",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Ch\u00e8ques \u00e0\u00a0 l'encaissement",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Ch\u00e8ques en portefeuille",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Ch\u00e8ques \u00e0\u00a0 encaisser ou \u00e0\u00a0 l'encaissement"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Effets \u00e9chus \u00e0\u00a0 encaisser",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Effets \u00e0\u00a0 l'encaissement",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Effets \u00e0\u00a0 encaisser ou \u00e0\u00a0 l'encaissement"
+ }
+ ],
+ "name": "Ch\u00e8ques et valeurs \u00e0\u00a0 encaisser"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Caisse Centrale",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Caisse (succursale ou agence A)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Caisse (succursale ou agence B)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Caisses"
+ },
+ {
+ "account_type": "Cash",
+ "name": "R\u00e9gies d'avances et accr\u00e9ditifs",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Caisses, r\u00e9gies d'avances et accr\u00e9ditifs"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Tr\u00e9sorerie G\u00e9n\u00e9rale",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Banques (solde d\u00e9biteur)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Ch\u00e8ques postaux",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Autres \u00e9tablissements financiers et assimil\u00e9s (soldes d\u00e9biteurs)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Banques, Tr\u00e9sorerie G\u00e9n\u00e9rale et ch\u00e8ques postaux d\u00e9biteurs"
+ }
+ ],
+ "name": "TRESORERIE - ACTIF"
+ },
+ {
+ "account_type": "Cash",
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Banques (solde cr\u00e9diteur)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Autres \u00e9tablissements financiers et assimil\u00e9s (soldes cr\u00e9diteurs)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Banques (solde cr\u00e9diteur)"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Cr\u00e9dits d'escompte",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cr\u00e9dits d'escompte"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Cr\u00e9dits de tr\u00e9sorerie",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cr\u00e9dits de tr\u00e9sorerie"
+ }
+ ],
+ "name": "TRESORERIE - PASSIF",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "COMPTES DE TRESORERIE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Autres provisions pour risques et charges",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour amendes, doubles droits et p\u00e9nalit\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour pertes de change",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour litiges",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour garanties donn\u00e9es aux clients",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisions pour imp\u00f4ts",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Autres provisions pour risques et charges"
+ }
+ ],
+ "name": "AUTRES PROVISIONS POUR RISQUES ET CHARGES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Diminution des dettes circulantes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Augmentation des cr\u00e9ances circulantes",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Ecarts de conversion - passif (El\u00e9ments circulants)"
+ }
+ ],
+ "name": "Ecarts de conversion - passif (El\u00e9ments circulants)"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Divers cr\u00e9anciers",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Obligations, coupons \u00e0\u00a0 payer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Obligations \u00e9chues \u00e0\u00a0 rembourser",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Dettes rattach\u00e9es aux autres cr\u00e9anciers",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Dettes sur acquisitions d'immobilisations",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Dettes sur acquisitions de titres et valeurs de placement",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Autres cr\u00e9anciers"
+ },
+ {
+ "children": [
+ {
+ "name": "Comptes transitoires ou d'attente - cr\u00e9diteurs",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Int\u00e9r\u00eats courus et non \u00e9chus \u00e0 payer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Produits constat\u00e9s d'avance",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Comptes de r\u00e9partition p\u00e9riodique des produits",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Comptes de r\u00e9gularisation - passif"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Fournisseurs - retenues de garantie",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Fournisseurs",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Fournisseurs - factures non parvenues",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Fournisseurs - effets \u00e0\u00a0 payer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Autres fournisseurs et comptes rattach\u00e9s",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Fournisseurs et comptes rattach\u00e9s"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Autres clients cr\u00e9diteurs",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Rabais, remises et ristournes \u00e0\u00a0 accorder - avoirs \u00e0\u00a0 \u00e9tablir",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Clients - dettes pour emballages et mat\u00e9riel consign\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Clients - avances et acomptes re\u00e7us sur commandes en cours",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clients cr\u00e9diteurs, avances et acomptes"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Personnel - autres cr\u00e9diteurs",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Oppositions sur salaires",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Charges du personnel \u00e0\u00a0 payer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "R\u00e9mun\u00e9rations dues au personnel",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "D\u00e9p\u00f4ts du personnel cr\u00e9diteurs",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Personnel - cr\u00e9diteur"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "ALLOCATION FAMILIALES",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Caisse Nationale de la S\u00e9curit\u00e9 Sociale"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Caisses de retraite",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Mutuelles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Charges sociales \u00e0\u00a0 payer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Autres organismes sociaux",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Organismes sociaux"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Etat, TVA due (suivant d\u00e9clarations)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Etat, imp\u00f4ts et taxes \u00e0\u00a0 payer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Etat, TVA factur\u00e9e 7%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Etat, TVA factur\u00e9e 20%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Etat, TVA factur\u00e9e 10%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Etat, TVA factur\u00e9e 14%",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Etat, TVA factur\u00e9e"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Etat, IR",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Etat, taxe urbaine et taxe d'\u00e9dilit\u00e9",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Etat, Taxe professionnelle (ex patente)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Etat Imp\u00f4ts, taxes et assimil\u00e9s"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Etat, imp\u00f4ts sur les r\u00e9sultats",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Etat - autres comptes cr\u00e9diteurs",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Etat - cr\u00e9diteur"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Comptes courants des associ\u00e9s cr\u00e9diteurs",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Associ\u00e9s - capital \u00e0\u00a0 rembourser",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Associ\u00e9s - dividendes \u00e0\u00a0 payer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Autres comptes d'associ\u00e9s - cr\u00e9diteurs",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Associ\u00e9s - versements re\u00e7us sur augmentation de capital",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Associ\u00e9s - op\u00e9rations faites en commun",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Comptes d'associ\u00e9s - cr\u00e9diteurs"
+ }
+ ],
+ "name": "DETTES DU PASSIF CIRCULANT"
+ }
+ ],
+ "name": "COMPTES DU PASSIF CIRCULANT (HORS TRESORERIE)"
+ }
+ ],
+ "name": "COMPTES DE BILAN"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Subventions accord\u00e9es des exercices ant\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Subventions accord\u00e9es de l'exercice",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Subventions accord\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "name": "VNA des immobilisations c\u00e9d\u00e9es des exercices ant\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "VNA des immobilisations corporelles c\u00e9d\u00e9es",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "VNA des immobilisations incorporelles c\u00e9d\u00e9es",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "VNA provisions des immobilisations financi\u00e8res c\u00e9d\u00e9es (droits de propri\u00e9t\u00e9)",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Valeurs nettes d'amortissements des immobilisations c\u00e9d\u00e9es ( V.N.A )"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "D.A.E. de l'immobilisation en non-valeurs",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "D.A.E. des immobilisations corporelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "D.A.E. des immobilisations incorporelles",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dotations aux amortissements exceptionnels des immobilisations"
+ },
+ {
+ "children": [
+ {
+ "name": "D.N.C. aux provisions pour risques et charges durables",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "D.N.C. aux provisions pour risques et charges momentan\u00e9s",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dotations non courantes aux provisions pour risques et charges"
+ },
+ {
+ "children": [
+ {
+ "name": "D.N.C. pour reconstitution de gisements",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "D.N.C. pour amortissements d\u00e9rogatoires",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "D.N.C. pour acquisition et construction de logements",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "D.N.C. pour investissements",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "D.N.C. pour plus-values en instance d'imposition",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dotations non courantes aux provisions r\u00e9glement\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "name": "D.N.C. aux provisions pour d\u00e9pr\u00e9ciation de l'actif immobilis\u00e9",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "D.N.C. aux provisions pour d\u00e9pr\u00e9ciation de l'actif circulant",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dotations non courantes aux provisions pour d\u00e9pr\u00e9ciation"
+ },
+ {
+ "name": "Dotations non courantes des exercices ant\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dotations non courantes"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ances devenues irr\u00e9couvrables",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Autres charges non courantes des exercices ant\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Lib\u00e9ralit\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Dons",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Lots",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dons, lib\u00e9ralit\u00e9s et lots"
+ },
+ {
+ "name": "Rappels d'imp\u00f4ts (autres que l'imp\u00f4t sur les r\u00e9sultats)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9nalit\u00e9s et amendes p\u00e9nales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "P\u00e9nalit\u00e9s et amendes fiscales",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9nalit\u00e9s et amendes fiscales ou p\u00e9nales"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9nalit\u00e9s sur march\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "D\u00e9dits",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9nalit\u00e9s sur march\u00e9s et d\u00e9dits"
+ }
+ ],
+ "name": "Autres charges non courantes"
+ }
+ ],
+ "name": "CHARGES NON COURANTES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Imposition minimale annuelle des soci\u00e9t\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Rappels et d\u00e9gr\u00e8vements d'imp\u00f4ts sur les r\u00e9sultats",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Imp\u00f4ts sur les b\u00e9n\u00e9fices",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Imp\u00f4ts sur les r\u00e9sultats"
+ }
+ ],
+ "name": "IMPOTS SUR LES RESULTATS",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Autres redevances",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Redevances pour brevets",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Redevances pour brevets, marques, droits et valeurs similaires"
+ },
+ {
+ "children": [
+ {
+ "name": "Commissions et courtages",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Frais d'actes et de contentieux",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Honoraires",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "R\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires"
+ },
+ {
+ "children": [
+ {
+ "name": "R\u00e9mun\u00e9rations du personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0\u00a0 l'entreprise",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "R\u00e9mun\u00e9rations du personnel int\u00e9rimaire",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "R\u00e9mun\u00e9rations du personnel occasionnel",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "R\u00e9mun\u00e9rations du personnel ext\u00e9rieur \u00e0\u00a0 l'entreprise"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres assurances"
+ },
+ {
+ "name": "Assurances - risques d'exploitation",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Assurances - Mat\u00e9riel de transport",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Assurances multirisque (vol, incendie,R,C,)",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Primes d'assurances"
+ },
+ {
+ "children": [
+ {
+ "name": "Entretien et r\u00e9parations des biens immobiliers",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Maintenance",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Entretien et r\u00e9parations des biens mobiliers",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Entretien et r\u00e9parations"
+ },
+ {
+ "children": [
+ {
+ "name": "Redevances de cr\u00e9dit-bail - mobilier et mat\u00e9riel",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Redevances de cr\u00e9dit-bail"
+ },
+ {
+ "children": [
+ {
+ "name": "Locations et charges locatives diverses",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Locations de mat\u00e9riel et d'outillage",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Locations de constructions",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Locations de terrains",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Malis sur emballages rendus",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Locations de mat\u00e9riel informatique",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Locations de mobilier et de mat\u00e9riel de bureau",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Locations de mat\u00e9riel de transport",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Locations et charges locatives"
+ }
+ ],
+ "name": "Autres charges externes 1"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Documentation g\u00e9n\u00e9rale",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Recherches",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Documentation technique",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "\u00c9tudes g\u00e9n\u00e9rales",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "\u00c9tudes, recherches et documentation"
+ },
+ {
+ "children": [
+ {
+ "name": "Cotisations",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Dons",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Cotisations et dons"
+ },
+ {
+ "children": [
+ {
+ "name": "Frais postaux",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Frais de t\u00e9l\u00e9phone"
+ },
+ {
+ "name": "Frais de t\u00e9lex et de t\u00e9l\u00e9grammes",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Frais postaux et frais de t\u00e9l\u00e9communication"
+ },
+ {
+ "children": [
+ {
+ "name": "Transports sur achats",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Transports sur ventes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Transports du personnel",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Autres transports",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Transports"
+ },
+ {
+ "children": [
+ {
+ "name": "R\u00e9ceptions",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Missions",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Frais de d\u00e9m\u00e9nagement",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Voyages et d\u00e9placements",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "D\u00e9placements, missions et r\u00e9ceptions"
+ },
+ {
+ "name": "Rabais, remises et ristournes obtenus sur autres charges externes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Frais sur effets de commerce",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Frais et commissions sur services bancaires",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Frais d'achat et de vente des titres",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Services bancaires"
+ },
+ {
+ "children": [
+ {
+ "name": "Cadeaux \u00e0\u00a0 la client\u00e8le",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Publications",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Foires et expositions",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "\u00c9chantillons, catalogues et imprim\u00e9s publicitaires",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Annonces et insertions",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Primes de publicit\u00e9",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Autres charges de publicit\u00e9 et relations publiques",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Publicit\u00e9, publications et relations publiques"
+ },
+ {
+ "name": "Autres charges externes des exercices ant\u00e9rieurs"
+ }
+ ],
+ "name": "Autres charges externes 2"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Chargeable",
+ "name": "Primes de repr\u00e9sentation",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Chargeable",
+ "name": "R\u00e9mun\u00e9rations des administrateurs, g\u00e9rants et associ\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Chargeable",
+ "name": "Commissions au personnel",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Primes et gratifications"
+ },
+ {
+ "account_type": "Chargeable",
+ "name": "Appointements et salaires",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Chargeable",
+ "name": "Indemnit\u00e9s de d\u00e9placement",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Indemnit\u00e9s et avantages divers"
+ }
+ ],
+ "name": "R\u00e9mun\u00e9rations du personnel"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Chargeable",
+ "name": "Appointements et salaires",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Chargeable",
+ "name": "Charges sociales sur appointements et salaires de l'exploitant",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "R\u00e9mun\u00e9ration de l'exploitant"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Chargeable",
+ "name": "Autres charges sociales diverses",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Chargeable",
+ "name": "M\u00e9decine de travail, pharmacie",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Chargeable",
+ "name": "Habillement et v\u00eatements de travail",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Chargeable",
+ "name": "Indemnit\u00e9s de pr\u00e9avis et de licenciement",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Chargeable",
+ "name": "Prestations de retraites",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Chargeable",
+ "name": "Allocations aux oeuvres sociales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Chargeable",
+ "name": "Assurances groupe",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Charges sociales diverses"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Chargeable",
+ "name": "Cotisations de s\u00e9curit\u00e9 sociale",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Chargeable",
+ "name": "Prestations familiales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Chargeable",
+ "name": "Assurances accidents de travail",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Chargeable",
+ "name": "Cotisations aux caisses de retraite",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Chargeable",
+ "name": "Cotisations aux mutuelles",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Charges sociales"
+ },
+ {
+ "account_type": "Chargeable",
+ "name": "Charges du personnel des exercices ant\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Charges de personnel"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Patente",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Taxes locales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Taxe urbaine et taxe d'\u00e9dilit\u00e9",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Imp\u00f4ts et taxes directs"
+ },
+ {
+ "name": "Imp\u00f4ts et taxes directs",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "La vignette",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Droits d'enregistrement et de timbre",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Taxes sur les v\u00e9hicules"
+ },
+ {
+ "name": "Autres imp\u00f4ts, taxes et droits assimil\u00e9s",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Imp\u00f4ts, taxes et droits assimil\u00e9s"
+ },
+ {
+ "name": "Imp\u00f4ts et taxes des exercices ant\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Imp\u00f4ts et taxes"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres charges d'exploitation des exercices ant\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Pertes sur cr\u00e9ances irr\u00e9couvrables",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Jetons de pr\u00e9sence",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Transfert de profits sur op\u00e9rations faites en commun",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Pertes sur op\u00e9rations faites en commun",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Autres charges d'exploitation"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "D.E. aux amortissements des exercices ant\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "D.E. aux provisions des exercices ant\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dotations d'exploitation des exercices ant\u00e9rieurs"
+ },
+ {
+ "children": [
+ {
+ "name": "D.E.P. pour risques et charges durables",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "D.E.P. pour risques et charges momentan\u00e9s",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dotations d'exploitation aux provisions pour risques et charges"
+ },
+ {
+ "children": [
+ {
+ "name": "D.E.P. pour d\u00e9pr\u00e9ciation des immobilisations incorporelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "D.E.P. pour d\u00e9pr\u00e9ciation des immobilisations corporelles",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dotations d'exploitation aux provisions pour d\u00e9pr\u00e9ciation des immobilisations"
+ },
+ {
+ "children": [
+ {
+ "name": "D.E.P. pour d\u00e9pr\u00e9ciation des stocks",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "D.E.P. pour d\u00e9pr\u00e9ciation des cr\u00e9ances de l'actif circulant",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dotations d'exploitation aux provisions pour d\u00e9pr\u00e9ciations de l'actif circulant"
+ },
+ {
+ "children": [
+ {
+ "name": "D.E.A. des charges \u00e0\u00a0 r\u00e9partir",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "D.E.A. des frais pr\u00e9liminaires",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dotations d'exploitation aux amortissements de l'immobilisation en non valeur"
+ },
+ {
+ "children": [
+ {
+ "name": "D.E.A. des installations techniques, mat\u00e9riel et outillage",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "D.E.A. des autres immobilisations corporelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "D.E.A. des constructions",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "D.E.A. des mobiliers, mat\u00e9riels de bureau et am\u00e9nagements divers",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "D.E.A. du mat\u00e9riel de transport",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "D.E.A. des terrains",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dotations d'exploitation aux amortissements des immobilisations corporelles"
+ },
+ {
+ "children": [
+ {
+ "name": "D.E.A. des brevets, marques, droits et valeurs similaires",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "D.E.A. du fonds commercial",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "D.E.A. des autres immobilisations incorporelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "D.E.A. de l'immobilisation en recherche et d\u00e9veloppement",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dotations d'exploitation aux amortissements des immobilisations incorporelles"
+ }
+ ],
+ "name": "Dotations d'exploitation"
+ },
+ {
+ "children": [
+ {
+ "name": "Variation de stocks de marchandises",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Achats de marchandises \"groupe B\"",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Rabais, remises et ristournes obtenus sur achats de marchandises",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Achats revendus de marchandises des exercices ant\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Achats de marchandises \"groupe A\"",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Achats revendus de marchandises"
+ },
+ {
+ "children": [
+ {
+ "name": "Achats de mati\u00e8res et de fournitures des exercices ant\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Rabais, remises et ristournes obtenus sur achats de travaux, \u00e9tudes et prestations de service",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Rabais, remises et ristournes obtenus sur achats non stock\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Rabais, remises et ristournes obtenus sur achats de mati\u00e8res et fournitures consommables",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Rabais, remises et ristournes obtenus sur achats de mati\u00e8res premi\u00e8res",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Rabais, remises et ristournes obtenus sur achats des emballages",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Rabais, remises et ristournes obtenus sur achats de mati\u00e8res et fournitures des exercices ant\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Rabais, remises et ristournes obtenus sur achats consomm\u00e9s de mati\u00e8res et fournitures"
+ },
+ {
+ "children": [
+ {
+ "name": "Variation des stocks de mati\u00e8res premi\u00e8res",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Variation des stocks des emballages",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Variation des stocks de mati\u00e8res et fournitures consommables",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Variation des stocks de mati\u00e8res et fournitures"
+ },
+ {
+ "children": [
+ {
+ "name": "Achats de fournitures d'entretien",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Achats de petit outillage et petit \u00e9quipement",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Achats de fournitures non stockables (eau, \u00e9lectricit\u00e9,,)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Achats de fournitures de bureau",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Achats non stock\u00e9s de mati\u00e8res et fournitures"
+ },
+ {
+ "children": [
+ {
+ "name": "Achats des travaux",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Achats des prestations de service"
+ },
+ {
+ "name": "Achats des \u00e9tudes",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Achats de travaux, \u00e9tudes et prestations de service"
+ },
+ {
+ "children": [
+ {
+ "name": "Achats de mati\u00e8res premi\u00e8res B",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Achats de mati\u00e8res premi\u00e8res A",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Achats de mati\u00e8res premi\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "name": "Achats de combustibles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Achats de mati\u00e8res et fournitures B",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Achats de mati\u00e8res et fournitures A",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Achats de fournitures de bureau",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Achats de fournitures d'atelier et d'usine",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Achats de produits d'entretien",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Achats de fournitures de magasin",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Achats de mati\u00e8res et fournitures consommables"
+ },
+ {
+ "children": [
+ {
+ "name": "Achats d'emballages \u00e0\u00a0 usage mixte",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Achats d'emballages perdus",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Achats d'emballages r\u00e9cup\u00e9rables non identifiables",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Achats d'emballages"
+ }
+ ],
+ "name": "Achats consomm\u00e9s de mati\u00e8res et fournitures"
+ }
+ ],
+ "name": "CHARGES D'EXPLOITATION"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Dotations financi\u00e8res des exercices ant\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Dotations aux provisions pour risques et charges financi\u00e8res",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Dotations aux provisions pour d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Dotations aux amortissements des primes de remboursement des obligations",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Dotations aux provisions pour d\u00e9pr\u00e9ciation des comptes de tr\u00e9sorerie",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Dotation aux provisions pour d\u00e9pr\u00e9ciation des titres et valeurs de placement",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dotations financi\u00e8res"
+ },
+ {
+ "name": "Autres charges financi\u00e8res"
+ },
+ {
+ "children": [
+ {
+ "name": "Pertes de change propres \u00e0\u00a0 l'exercice",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Pertes de change des exercices ant\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Pertes de change"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Int\u00e9r\u00eats des comptes courants et d\u00e9p\u00f4ts cr\u00e9diteurs",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Int\u00e9r\u00eats des emprunts",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Autres int\u00e9r\u00eats des emprunts et dettes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Int\u00e9r\u00eats des dettes rattach\u00e9es \u00e0\u00a0 des participations",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Int\u00e9r\u00eats des emprunts et dettes"
+ },
+ {
+ "name": "Charges d'int\u00e9r\u00eats des exercices ant\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Charges d'int\u00e9r\u00eats"
+ }
+ ],
+ "name": "CHARGES FINANCIERES"
+ }
+ ],
+ "name": "COMPTES DE CHARGES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Produits des cessions des immobilisations incorporelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Produits des cessions des immobilisations des exercices ant\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Produits des cessions des immobilisations corporelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Produits des cessions des immobilisations financi\u00e8res (droits de propri\u00e9t\u00e9)",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Produits des cessions d'immobilisations"
+ },
+ {
+ "children": [
+ {
+ "name": "Subventions d'\u00e9quilibre re\u00e7ues des exercices ant\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Subventions d'\u00e9quilibre re\u00e7ues de l'exercice",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Subventions d'\u00e9quilibre"
+ },
+ {
+ "children": [
+ {
+ "name": "Reprises sur subventions d'investissement des exercices ant\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reprises sur subventions d'investissement de l'exercice",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reprise sur subventions d'investissements"
+ },
+ {
+ "children": [
+ {
+ "name": "Rentr\u00e9es sur cr\u00e9ances sold\u00e9es",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Lib\u00e9ralit\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Dons",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Lots",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dons, lib\u00e9ralit\u00e9s et lots re\u00e7us"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9nalit\u00e9s re\u00e7ues sur march\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "D\u00e9dits re\u00e7us",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "P\u00e9nalit\u00e9s et d\u00e9dits re\u00e7us"
+ },
+ {
+ "name": "D\u00e9gr\u00e8vement d'imp\u00f4ts (autres que l'imp\u00f4t sur les r\u00e9sultats)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Autres produits non courants des exercices ant\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Autres produits non courants"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "R,A,E des immobilisations en non valeur",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "R,A,E des immobilisations incorporelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "R,A,E des immobilisations corporelles",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reprises non courantes sur amortissements exceptionnels des immobilisations"
+ },
+ {
+ "children": [
+ {
+ "name": "R,N,C sur provisions pour d\u00e9pr\u00e9ciation de l'actif circulant",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "R,N,C sur provisions pour d\u00e9pr\u00e9ciation de l'actif immobilis\u00e9",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reprises non courantes sur provisions pour d\u00e9pr\u00e9ciation"
+ },
+ {
+ "name": "Transferts de charges non courantes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reprises sur amortissements d\u00e9rogatoires",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reprises sur provisions pour reconstitution de gisements",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reprises sur plus-values en instance d'imposition",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reprises sur provisions pour acquisition et construction de logements",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reprises sur provisions pour investissements",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reprises non courantes sur provisions r\u00e9glement\u00e9es"
+ },
+ {
+ "children": [
+ {
+ "name": "Reprises sur provisions pour risques et charges durables",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reprises sur provisions pour risques et charges momentan\u00e9s",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reprises non courantes sur provisions pour risques et charges"
+ },
+ {
+ "name": "Reprises non courantes des exercices ant\u00e9rieurs.",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reprises non courantes"
+ }
+ ],
+ "name": "PRODUITS NON COURANTS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Escomptes obtenus",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Revenus des titres et valeurs de placement",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Int\u00e9r\u00eats et autres produits financiers des exercices ant\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Revenus des cr\u00e9ances rattach\u00e9es \u00e0\u00a0 des participations",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats des pr\u00eats",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Revenus des autres cr\u00e9ances financi\u00e8res",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Int\u00e9r\u00eats et produits assimil\u00e9s"
+ },
+ {
+ "name": "Produits nets sur cessions de titres et valeurs de placement",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Int\u00e9r\u00eats et autres produits financiers"
+ },
+ {
+ "children": [
+ {
+ "name": "Revenus des titres de participation",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Revenus des titres immobilis\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Produits des titres de participation et des autres titres immobilis\u00e9s des exercices ant\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Produits des titres de participation et des autres titres immobilis\u00e9s"
+ },
+ {
+ "children": [
+ {
+ "name": "Gains de change des exercices ant\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gains de change propres \u00e0\u00a0 l'exercice",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Gains de change"
+ },
+ {
+ "children": [
+ {
+ "name": "Reprises sur amortissements des primes de remboursement des obligations",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reprises sur provisions pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reprises sur provisions pour risques et charges financi\u00e8res",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reprises sur provisions pour d\u00e9pr\u00e9ciation des comptes de tr\u00e9sorerie",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Transfert - Charges d'int\u00e9r\u00eats",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Transfert - Pertes de change",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Transfert - Autres charges financi\u00e8res",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Transfert de charges financi\u00e8res"
+ },
+ {
+ "name": "Reprises sur dotations financi\u00e8res des exercices ant\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reprise sur provisions pour d\u00e9pr\u00e9ciation des titres et valeurs de placement",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reprises financi\u00e8res, transferts de charges"
+ }
+ ],
+ "name": "PRODUITS FINANCIERS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ventes de produits interm\u00e9diaires",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventes de produits finis",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventes de biens produits \u00e0\u00a0 l'\u00e9tranger"
+ },
+ {
+ "name": "Redevances pour brevets, marques, droits et valeurs similaires",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres ventes et produits accessoires",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Bonis sur reprises d'emballages consign\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ports et frais accessoires factur\u00e9s",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Locations divers es re\u00e7ues",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Produits de services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Commissions et courtages re\u00e7us",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventes de produits accessoires"
+ },
+ {
+ "children": [
+ {
+ "name": "Travaux",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Etudes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Prestations de services",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventes de services produits au Maroc"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventes de produits interm\u00e9diaires",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventes de produits r\u00e9siduels",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventes de produits finis",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventes de biens produits au Maroc"
+ },
+ {
+ "children": [
+ {
+ "name": "Prestations de services",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Etudes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Travaux",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventes de services produits \u00e0\u00a0 l'\u00e9tranger"
+ },
+ {
+ "children": [
+ {
+ "name": "R,R,R accord\u00e9es sur ventes \u00e0\u00a0 l'\u00e9tranger des services produits",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "R,R,R accord\u00e9es sur ventes au Maroc des services produits",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "R,R,R accord\u00e9es sur ventes au Maroc des biens produits",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "R,R,R accord\u00e9es sur ventes \u00e0\u00a0 l'\u00e9tranger des biens produits",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Rabais, remises et ristournes accord\u00e9s sur ventes de B et S produits des exercices ant\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Rabais, remises et ristournes accord\u00e9s par l'entreprise"
+ },
+ {
+ "name": "Ventes de biens et services produits des exercices ant\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventes de biens et services produits"
+ },
+ {
+ "children": [
+ {
+ "name": "Subventions d'exploitations re\u00e7ues de l'exercice",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Subventions d'exploitation re\u00e7ues des exercices ant\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Subventions d'exploitation"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Variation des stocks de produits interm\u00e9diaires",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Variation des stocks de produits finis",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Variation des stocks de produits r\u00e9siduels",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Variation des stocks de biens produits"
+ },
+ {
+ "children": [
+ {
+ "name": "Variation des stocks de travaux en cours",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Variation des stocks de prestations en cours",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Variation des stocks d'\u00e9tudes en cours",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Variation des stocks de services en cours"
+ },
+ {
+ "children": [
+ {
+ "name": "Variation des stocks de produits interm\u00e9diaires en cours",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Variation des stocks de biens produits en cours",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Variation des stocks de produits r\u00e9siduels en cours",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Variation des stocks de produits en cours"
+ }
+ ],
+ "name": "Variation des stocks de produits"
+ },
+ {
+ "children": [
+ {
+ "name": "Jetons de pr\u00e9sence re\u00e7us",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Revenus des immeubles non affect\u00e9s \u00e0\u00a0 l'exploitation",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Profits sur op\u00e9rations faites en commun",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Transfert de pertes sur op\u00e9rations faites en commun",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Autres produits d'exploitation des exercices ant\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Autres produits d'exploitation"
+ },
+ {
+ "children": [
+ {
+ "name": "Reprises sur amortissements des immobilisations incorporelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "T,C,E - Autres charges d'exploitation",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "T,C,E - Achats consomm\u00e9s de mati\u00e8res et fournitures",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "T,C,E - Achats de marchandises",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "T,C,E - Charges de personnel",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "T,C,E-Autres charges externes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "T,C,E - Imp\u00f4ts et taxes",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Transferts des charges d'exploitation"
+ },
+ {
+ "name": "Reprises sur provisions pour risques et charges",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Reprises sur provisions des exercices ant\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reprises sur amortissements des exercices ant\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reprises sur amortissements et provisions des exercices ant\u00e9rieurs"
+ },
+ {
+ "name": "Reprises sur provisions pour d\u00e9pr\u00e9ciation de l'actif circulant",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reprises sur provisions pour d\u00e9pr\u00e9ciation des immobilisations",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reprises sur amortissements des immobilisations corporelles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reprises sur amortissements de l'immobilisation en non valeurs",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reprise d'exploitation, transferts de charges"
+ },
+ {
+ "children": [
+ {
+ "name": "Immobilisation en non valeurs produite",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Immobilisations corporelles produites",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Immobilisations incorporelles produites",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Immobilisations produites des exercices ant\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Immobilisations produites par l'entreprise pour elle m\u00eame"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventes de marchandises \u00e0\u00a0 l'\u00e9tranger",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventes de marchandises au Maroc",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventes de marchandises des exercices ant\u00e9rieurs",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Rabais, remises et ristournes accord\u00e9s par l'entreprise",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventes de marchandises"
+ }
+ ],
+ "name": "PRODUITS D'EXPLOITATION"
+ }
+ ],
+ "name": "COMPTES DE PRODUITS"
+ }
+ ],
+ "name": "COMPTES DE GESTION"
+ }
+ ],
+ "name": "Plan_Comptable_Maroc",
+ "parent_id": null
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/mx_vauxoo_mx_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/mx_vauxoo_mx_chart_template.json
new file mode 100644
index 0000000..08e6322
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/mx_vauxoo_mx_chart_template.json
@@ -0,0 +1,1472 @@
+{
+ "name": "Plan de Cuentas para Mexico",
+ "root": {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "INTERESES DE BANCOS NACIONALES"
+ },
+ {
+ "name": "OTROS INGRESOS FINANCIEROS"
+ },
+ {
+ "name": "INTERESES DE BANCOS EXTRANJEROS"
+ }
+ ],
+ "name": "INGRESOS FINANCIEROS"
+ },
+ {
+ "children": [
+ {
+ "name": "INTERESES VARIOS"
+ },
+ {
+ "name": "GANANCIAS EN DIFERENCIAL CAMBIARIO"
+ },
+ {
+ "name": "GANANCIAS EN VENTAS DE ACTIVOS FIJOS"
+ },
+ {
+ "name": "GANANCIAS EN VENTAS DE INVERSIONES"
+ },
+ {
+ "name": "OTROS INGRESOS"
+ }
+ ],
+ "name": "OTROS INGRESOS"
+ }
+ ],
+ "name": "OTROS INGRESOS"
+ }
+ ],
+ "name": "OTROS INGRESOS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "IMPUESTOS A LAS TRANSACIONES FINANCIERAS"
+ }
+ ],
+ "name": "EGRESOS NO GRAVABLES"
+ },
+ {
+ "children": [
+ {
+ "name": "PERDIDAS EN DIFERENCIAL CAMBIARIO"
+ },
+ {
+ "name": "PERDIDAS EN VENTAS ACTIVOS FIJOS"
+ },
+ {
+ "name": "FLUCTUACION CAMBIARIA NO REALIZADAS"
+ },
+ {
+ "name": "PERDIDAS EN VENTAS DE INVERSIONES"
+ },
+ {
+ "name": "PERDIDA POR ROBO DE INVENTARIO"
+ },
+ {
+ "name": "INTERESES S/PRESTACIONES SOCIALES"
+ },
+ {
+ "name": "AJUSTE DE A\u00d1OS ANTERIORES"
+ },
+ {
+ "name": "PERDIDAS EN INVERSIONES DE BONOS P."
+ }
+ ],
+ "name": "OTROS EGRESOS"
+ },
+ {
+ "children": [
+ {
+ "name": "OTROS EGRESOS"
+ },
+ {
+ "name": "COMISIONES Y GASTOS BANCARIOS"
+ },
+ {
+ "name": "INTERESES POR FINANCIAMIENTOS"
+ },
+ {
+ "name": "COMISIONES TICKET DE ALIMENTACION"
+ },
+ {
+ "name": "INTERESES BANCOS NACIONALES"
+ }
+ ],
+ "name": "GASTOS FINANCIEROS"
+ }
+ ],
+ "name": "GASTOS FINANCIEROS"
+ }
+ ],
+ "name": "EGRESOS"
+ }
+ ],
+ "name": "OTROS INGRESOS (EGRESOS)"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "VIATICOS NO DEDUCIBLES"
+ },
+ {
+ "name": "GASTOS DE ISR "
+ },
+ {
+ "name": "OTROS GASTOS"
+ },
+ {
+ "name": "COMIDAS, VIAJES Y TRASLADOS"
+ },
+ {
+ "name": "MANTENIMIENTOS"
+ },
+ {
+ "name": "AGUA POTABLE Y REFRIGERIO"
+ },
+ {
+ "name": "ASEO Y LIMPIEZA"
+ },
+ {
+ "name": "HOSPEDAJE"
+ },
+ {
+ "name": "SERVICIOS DE PUBLICIDAD"
+ },
+ {
+ "name": "FLETES Y TRANSPORTES"
+ },
+ {
+ "name": "REMANENTES DISTRIBUIBLES"
+ },
+ {
+ "name": "AVERIAS-PRODUCTOS"
+ },
+ {
+ "name": "AJUSTE DE INVENTARIOS DONADOS"
+ },
+ {
+ "name": "UTILES DE LIMPIEZA"
+ },
+ {
+ "name": "REPAROS"
+ },
+ {
+ "name": "ARTICULOS DE OFICINA"
+ },
+ {
+ "name": "SEGUROS"
+ },
+ {
+ "name": "PALERIA Y FOTOCOPIADO"
+ },
+ {
+ "name": "SERVICIOS CONTRATADOS A TERCEROS"
+ },
+ {
+ "name": "CONVENSION DE COMERCIALIZACION"
+ },
+ {
+ "name": "COMBUSTIBLES"
+ },
+ {
+ "name": "TRAMITES DE SOLVENCIAS"
+ },
+ {
+ "name": "MANTENIMIENTO DE VEHICULOS"
+ },
+ {
+ "name": "PASAJES LOCALES Y EXT.DEDUCIBLES"
+ },
+ {
+ "name": "REPARACIONES"
+ },
+ {
+ "name": "ENERGIA ELECTRICA"
+ },
+ {
+ "name": "ASIMILABLES A SALARIOS"
+ },
+ {
+ "name": "GASTOS DE SISTEMAS"
+ },
+ {
+ "name": "SERVICIOS PUBLICOS"
+ },
+ {
+ "name": "BONIFICACION UNICA ESPECIAL"
+ },
+ {
+ "name": "PASAJE EXTERIOR NO DEDUCIBLE"
+ },
+ {
+ "name": "GASTOS DE REPRESENTACION"
+ },
+ {
+ "name": "TRAMITES LEGALES"
+ },
+ {
+ "name": "ESTACIONAMINETO"
+ },
+ {
+ "name": "TELEFONOS Y TELECOMUNICACIONES"
+ },
+ {
+ "name": "ARRENDAMIENTO"
+ },
+ {
+ "name": "PARTIDAS NO DEDUCIBLES"
+ },
+ {
+ "name": "CONDOMINIOS"
+ },
+ {
+ "name": "AJUSTE DE INVENTARIOS OBSOLETOS"
+ },
+ {
+ "name": "HONORARIOS PROFESIONALES"
+ },
+ {
+ "name": "EQUIPOS Y EVENTOS DEPORTIVOS"
+ },
+ {
+ "name": "VIATICOS DEDUCIBLES"
+ },
+ {
+ "name": "SUMINISTROS DE EQUIPOS DE OFICINA"
+ },
+ {
+ "name": "ASEO URBANO"
+ },
+ {
+ "name": "DERECHO DE FRENTE"
+ }
+ ],
+ "name": "GASTOS GENERALES"
+ }
+ ],
+ "name": "GASTOS GENERALES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "MUEBLES Y ENSERES"
+ },
+ {
+ "name": "LICENCIA Y SOFTWARE"
+ },
+ {
+ "name": "INMUEBLES"
+ },
+ {
+ "name": "MEJORAS A PROPIEDAD"
+ },
+ {
+ "name": "MAQUINARIAS Y EQUIPOS"
+ },
+ {
+ "name": "VEHICULOS"
+ }
+ ],
+ "name": "DEPRECIACION"
+ },
+ {
+ "children": [
+ {
+ "name": "SEGUROS"
+ }
+ ],
+ "name": "AMORTIZACION"
+ }
+ ],
+ "name": "DEPRECIACION Y AMORTIZACION"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "MEDIOS"
+ },
+ {
+ "name": "PATENTE INDUSTRIA Y COMERCIO"
+ },
+ {
+ "name": "PRODUCCION MATERIAL P.O.P."
+ },
+ {
+ "name": "PROMOCIONES"
+ },
+ {
+ "name": "MATERIALES PROMOCIONALES"
+ },
+ {
+ "name": "PUBLICIDAD"
+ },
+ {
+ "name": "EVENTOS ESPECIALES"
+ },
+ {
+ "name": "TRANSPORTE Y FLETES"
+ },
+ {
+ "name": "ACTIVIDADES REGIONALES"
+ },
+ {
+ "name": "DISTRIBUCION Y REPARTO LOCALES"
+ },
+ {
+ "name": "CUENTAS INCOBRABLES NACIONALES"
+ }
+ ],
+ "name": "GASTOS DE DISTRIBUCION"
+ }
+ ],
+ "name": "GASTOS COMERCIALIZACION"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "BENEFICIOS BECAS"
+ },
+ {
+ "name": "BENEFICIOS ADIESTRAMIENTOS-CURSOS"
+ },
+ {
+ "name": "CONTRIBUCIONES"
+ },
+ {
+ "name": "SUELDOS DIRECTIVOS"
+ },
+ {
+ "name": "COMISION AL PERSONAL"
+ },
+ {
+ "name": "INTERESES S/PRESTACIONES SOCIALES"
+ },
+ {
+ "name": "HONORARIOS POR PARTIPACION JUNTA DIRECTIVA"
+ },
+ {
+ "name": "BENEFICIOS SERVICIOS MEDICOS"
+ },
+ {
+ "name": "PROGRAMA DE ALIMENTACION EMPLEADOS"
+ },
+ {
+ "name": "PRIMA POR RENDIMIENTO"
+ },
+ {
+ "name": "BONIFICACION UNICA ESPECIAL"
+ },
+ {
+ "name": "BENEFICIOS UNIFORMES"
+ },
+ {
+ "name": "UTILIDADES"
+ },
+ {
+ "name": "SUELDOS EMPLEADOS"
+ },
+ {
+ "name": "BONO VACACIONAL"
+ },
+ {
+ "name": "HORAS EXTRAORDINARIAS"
+ },
+ {
+ "name": "HORAS EXTRAS"
+ },
+ {
+ "name": "BENEFICIOS AYUDAS ESCOLARES"
+ },
+ {
+ "name": "GASTOS PERSONAL CONTRATADO"
+ },
+ {
+ "name": "PRESTACIONES SOCIALES"
+ },
+ {
+ "name": "TRANSPORTE Y ALIMENTACION"
+ },
+ {
+ "name": "VIATICOS Y GASTOS DE REPRESENTACION"
+ },
+ {
+ "name": "VACACIONES"
+ },
+ {
+ "name": "BENEFICIOS COMEDOR"
+ },
+ {
+ "name": "GASTOS PERSONAL TRANSFERIDOSR"
+ }
+ ],
+ "name": "GASTOS PERSONAL"
+ }
+ ],
+ "name": "GASTOS DE PERSONAL"
+ }
+ ],
+ "name": "GASTOS OPERATIVOS"
+ }
+ ],
+ "name": "GASTOS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "COSTO DE VENTAS"
+ }
+ ],
+ "name": "COSTO DE VENTAS"
+ }
+ ],
+ "name": "COSTO DE VENTAS"
+ }
+ ],
+ "name": "COSTO DE VENTAS"
+ }
+ ],
+ "name": "COSTO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "INGRESOS POR SERVICIOS"
+ }
+ ],
+ "name": "INGRESOS POR SERVICIOS"
+ },
+ {
+ "children": [
+ {
+ "name": "VENTAS INMUEBLES"
+ },
+ {
+ "name": "VENTAS NACIONALES AL DETAL"
+ },
+ {
+ "name": "VENTAS EXPORTACION"
+ },
+ {
+ "name": "VENTAS NACIONALES"
+ }
+ ],
+ "name": "VENTAS"
+ },
+ {
+ "children": [
+ {
+ "name": "DEVOLUCIONES EN VENTAS"
+ },
+ {
+ "name": "DESCUENTOS EN VENTAS"
+ }
+ ],
+ "name": "DESCUENTOS Y DEVOLUCION EN VENTAS"
+ }
+ ],
+ "name": "INGRESOS OPERACIONALES"
+ }
+ ],
+ "name": "INGRESOS OPERACIONALES"
+ }
+ ],
+ "name": "INGRESOS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "MERCANCIA EN CONSIGNACION P. COMPRA"
+ },
+ {
+ "name": "MERCANCIA VENDIDAS EN TRANSITO"
+ }
+ ],
+ "name": "CUENTAS DE ORDEN ACREEDORAS"
+ }
+ ],
+ "name": "CUENTAS DE ORDEN ACREEDORAS"
+ }
+ ],
+ "name": "CUENTAS DE ORDEN ACREEDORAS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "MERCANCIAS COMPRADAS EN TRANSITO"
+ },
+ {
+ "name": "MERCANCIAS EN CONSIGNACION"
+ },
+ {
+ "name": "CARTAS DE CREDITOS"
+ }
+ ],
+ "name": "CUENTAS DE ORDEN DEUDORAS"
+ }
+ ],
+ "name": "CUENTAS DE ORDEN DEUDORAS"
+ }
+ ],
+ "name": "CUENTAS DE ORDEN"
+ }
+ ],
+ "name": "CUENTAS DE ORDEN"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "GANACIAS Y PERDIDAS"
+ }
+ ],
+ "name": "GANACIAS Y PERDIDAS"
+ }
+ ],
+ "name": "GANANCIAS Y PERDIDAS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "ACTUALIZACION DE VALOR"
+ },
+ {
+ "name": "ACCIONES EN TESORERIA"
+ }
+ ],
+ "name": "ACCIONES EN TESORERIA"
+ }
+ ],
+ "name": "ACCIONES EN TESORERIA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "CAPITAL SOCIAL"
+ },
+ {
+ "name": "ACTUALIZACION DEL VALOR"
+ }
+ ],
+ "name": "CAPITAL SOCIAL PAGADO"
+ }
+ ],
+ "name": "CAPITAL SOCIAL PAGADO"
+ }
+ ],
+ "name": "CAPITAL SOCIAL"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "ACTUALIZACION DEL VALOR"
+ },
+ {
+ "name": "VALOR ORIGINAL"
+ }
+ ],
+ "name": "OTRAS RESERVAS"
+ }
+ ],
+ "name": "OTRAS RESERVAS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "RESERVA P/FUTURO AUMENTO DE CAPITAL"
+ },
+ {
+ "name": "VALOR ORIGINAL RESERVA LEGAL"
+ }
+ ],
+ "name": "RESERVA LEGAL"
+ }
+ ],
+ "name": "RESERVA LEGAL"
+ }
+ ],
+ "name": "RESERVA DE CAPITAL"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "ACTUALIZACION DEL PATRIMONIO"
+ },
+ {
+ "name": "EXCLUSIONES FISCALES"
+ },
+ {
+ "name": "REAJUSTE POR INFLACION"
+ }
+ ],
+ "name": "RESULTADO POR EXPOS. A LA INFLACION"
+ },
+ {
+ "children": [
+ {
+ "name": "UTILIDADES DEL EJERCICIO"
+ },
+ {
+ "name": "UTILIDADES NO DISTRIBUIDAS"
+ }
+ ],
+ "name": "SUPERAVIT OPERATIVO"
+ }
+ ],
+ "name": "SUPERAVIT GANADO"
+ },
+ {
+ "children": [
+ {
+ "name": "RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS"
+ }
+ ],
+ "name": "RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS"
+ }
+ ],
+ "name": "SUPERAVIT"
+ }
+ ],
+ "name": "CAPITAL"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "PASIVOS INTERCOMPA\u00d1IAS"
+ }
+ ],
+ "name": "PASIVOS INTERCOMPA\u00d1IAS"
+ }
+ ],
+ "name": "PASIVOS INTERCOMPA\u00d1IAS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "OTROS PASIVOS A LARGO PLAZO"
+ }
+ ],
+ "name": "OTROS PASIVOS A LARGO PLAZO"
+ }
+ ],
+ "name": "OTROS PASIVOS A LARGO PLAZO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "PASIVOS FINANCIEROS A LARGO PLAZO"
+ }
+ ],
+ "name": "PASIVOS FINANCIEROS A LARGO PLAZO"
+ }
+ ],
+ "name": "PASIVOS FINANCIEROS A LARGO PLAZO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "INDEMNIZACIONES SENCILLAS"
+ },
+ {
+ "name": "INDEMNIZACIONES DOBLES"
+ }
+ ],
+ "name": "ACUMULACIONES PARA INDEMNIZ.LABORALES"
+ }
+ ],
+ "name": "ACUMULACIONES PARA INDEMNIZ. LABORALES"
+ }
+ ],
+ "name": "PASIVO A LARGO PLAZO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "1% DE RET CEDULAR ARRENDAMIETOS (GUANAJUATO)"
+ },
+ {
+ "name": "10.67% IVA RETENIDO ARRENDAMIENTO"
+ },
+ {
+ "name": "4% IVA RETENIDO FLETES"
+ },
+ {
+ "name": "10.67% IVA RETENIDO HONORARIOS"
+ },
+ {
+ "name": "PASIVOS A CORTO PLAZO"
+ },
+ {
+ "name": "ISR RETENIDO ASIMILABLES"
+ },
+ {
+ "name": "10% ISR RETENIDO ARRENDAMIENTO"
+ },
+ {
+ "name": "10% ISR RETENIDO HONORARIOS"
+ },
+ {
+ "name": "ISR RETENIDO SALARIOS"
+ }
+ ],
+ "name": "IMPUESTOS POR PAGAR"
+ },
+ {
+ "children": [
+ {
+ "name": "IVA POR TRASLADAR o COBRADO"
+ }
+ ],
+ "name": "IVA TRASLADADO"
+ }
+ ],
+ "name": "OTROS PASIVOS A CORTO PLAZO"
+ }
+ ],
+ "name": "OTROS PASIVOS A CORTO PLAZO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "ISR ACUMULADOS GASTOS"
+ },
+ {
+ "name": "RAR AJUSTE INICIAL POR INFLACION"
+ },
+ {
+ "name": "DECLARACION ESTIMADAS"
+ }
+ ],
+ "name": "ISR ACUMULADOS GASTOS"
+ }
+ ],
+ "name": "IMPUESTOS SOBRE LA RENTA POR PAGAR"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "DIVIDENDO POR PAGAR VIGENTES"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "DIVDENDO POR COBRAR NO COBRADOS"
+ }
+ ],
+ "name": "DIVIDENDO POR PAGAR"
+ }
+ ],
+ "name": "DIVIDENDO POR PAGAR"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "FONDO FIDEICOMISO"
+ },
+ {
+ "name": "FONDO DE AHORRO"
+ },
+ {
+ "name": "APORTES EMPLEADOS"
+ }
+ ],
+ "name": "APORTES EMPLEADOS"
+ }
+ ],
+ "name": "ACUMULACIONES LABORALES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "APORTE EMPRESA"
+ }
+ ],
+ "name": "CONTRIBUCIONES PATRONAL"
+ },
+ {
+ "children": [
+ {
+ "name": "EMBARGO DE SUELDO"
+ },
+ {
+ "name": "PRESTAMOS SOBRE FIDEICOMISO"
+ },
+ {
+ "name": "SINDICATOS"
+ }
+ ],
+ "name": "RETENCIONES VARIAS"
+ },
+ {
+ "children": [
+ {
+ "name": "UTILIDADES"
+ },
+ {
+ "name": "CONDOMINIOS"
+ },
+ {
+ "name": "ALQUILERES"
+ },
+ {
+ "account_type": "Payable",
+ "name": "IMPUESTOS MUNICIPALES POR PAGAR"
+ },
+ {
+ "account_type": "Payable",
+ "name": "POLIZA DE SEGURO POR PAGAR"
+ },
+ {
+ "name": "ADELANTO DE CLIENTES"
+ },
+ {
+ "name": "VACACIONES"
+ },
+ {
+ "account_type": "Payable",
+ "name": "IMPUESTOS POR PAGAR"
+ },
+ {
+ "name": "INTERESES S/PRESTACIONES SOCIALES"
+ },
+ {
+ "name": "TARJETA CORPORATIVA"
+ },
+ {
+ "name": "PRIMA POR EFECIENCIA"
+ },
+ {
+ "name": "COMISIONES"
+ },
+ {
+ "name": "BONIFICACION ACCIDENTAL UNICA"
+ },
+ {
+ "name": "PRESTACIONES SOCIALES"
+ },
+ {
+ "name": "PATENTE INDUSTRIA Y COMERCIO"
+ },
+ {
+ "name": "PUBLICIDAD Y PROPAGANDA"
+ },
+ {
+ "account_type": "Payable",
+ "name": "NOMINA POR PAGAR"
+ },
+ {
+ "name": "CONVESION DE COMERCIALIZACION"
+ },
+ {
+ "name": "PROGRAMA DE ALIMENTACION"
+ }
+ ],
+ "name": "OTRAS ACUMULACIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "IVA DEBITO FISCAL"
+ },
+ {
+ "name": "RETENCIONES ISR EMPLEADOS"
+ },
+ {
+ "name": "RETENCIONES ISR PROVEEDORES"
+ }
+ ],
+ "name": "RETENCIONES E IMPUESTOS POR PAGAR"
+ }
+ ],
+ "name": "GASTOS ACUMULADOS Y RETENCIONES POR PAGAR"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "BANCO X"
+ },
+ {
+ "name": "BANCO X"
+ },
+ {
+ "name": "BANCO X"
+ }
+ ],
+ "name": "PASIVOS FINANCIEROS A CORTO PLAZO"
+ }
+ ],
+ "name": "PASIVOS FINACIEROS A CORTO PLAZO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "CUENTAS POR PAGAR SOCIOS"
+ }
+ ],
+ "name": "CUENTAS POR PAGAR ACCIONISTAS"
+ },
+ {
+ "name": "COMPA\u00d1IAS AFILIADAS Y RELACIONADAS"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "CUENTAS POR PAGAR PROVEEDORES"
+ },
+ {
+ "account_type": "Payable",
+ "name": "TARJETA DE CREDITO X"
+ },
+ {
+ "account_type": "Payable",
+ "name": "OTRAS CUENTAS POR PAGAR"
+ },
+ {
+ "account_type": "Payable",
+ "name": "TARJETA DE CREDITO X"
+ }
+ ],
+ "name": "PROVEEDORES OCASIONALES"
+ },
+ {
+ "name": "PROVEEDORES EXTRANJEROS"
+ }
+ ],
+ "name": "DOCUMENTOS Y CUENTAS POR PAGAR"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "RESERVAS FINANCIERAS"
+ },
+ {
+ "name": "RESERVAS OPERATIVAS"
+ },
+ {
+ "name": "RESERVAS FISCALES"
+ }
+ ],
+ "name": "RESERVAS"
+ }
+ ],
+ "name": "RESERVAS"
+ }
+ ],
+ "name": "PASIVO A CORTO PLAZO"
+ }
+ ],
+ "name": "PASIVO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "INVERSIONES PERMANENTES"
+ },
+ {
+ "name": "INVERSIONES EN BONOS M.N."
+ },
+ {
+ "name": "BONOS TITULOS"
+ }
+ ],
+ "name": "TITULOS DE VALORES"
+ }
+ ],
+ "name": "INVERSIONES LARGO PLAZO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "INMUEBLES COSTO ORIGINAL"
+ },
+ {
+ "name": "LICENCIA Y SOFTWARE COSTO ORIGINAL"
+ },
+ {
+ "name": "MUEBLES Y ENSERES COSTO ORIGINAL"
+ },
+ {
+ "name": "MAQUINARIAS Y EQUIPOS COSTO ORIGINAL"
+ },
+ {
+ "name": "TERRENO COSTO ORIGINAL"
+ },
+ {
+ "name": "VEHICULOS COSTO ORIGINAL"
+ }
+ ],
+ "name": "ACTIVO FIJO"
+ },
+ {
+ "children": [
+ {
+ "name": "VEHICULOS COSTO ORIGINAL"
+ },
+ {
+ "name": "MAQUINARIAS Y EQUIPOS COSTO ORIGINAL"
+ },
+ {
+ "name": "MEJORAS A PROPIEDAD COSTO ORIGINAL"
+ },
+ {
+ "name": "MUEBLES Y ENSERES COSTO ORIGINAL"
+ },
+ {
+ "name": "TERRENOS COSTO ORIGINAL"
+ },
+ {
+ "name": "LICENCIA Y SOFTWARE COSTO ORIGINAL"
+ },
+ {
+ "name": "INMUEBLES COSTO ORIGINAL"
+ }
+ ],
+ "name": "DEPRECIACION Y AMORTIZACION ACUMULADAS"
+ }
+ ],
+ "name": "ACTIVO FIJO NETO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "GASTOS DE CONSTITUCION"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "OTRAS CUENTAS POR COBRAR"
+ },
+ {
+ "name": "MARCA DE FABRICA"
+ }
+ ],
+ "name": "CARGOS DIFERIDOS"
+ }
+ ],
+ "name": "CARGOS DIFERIDOS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "IMPUESTOS DIFERIDOS ISR "
+ }
+ ],
+ "name": "IMPUESTOS DIFERIDOS ISR "
+ }
+ ],
+ "name": "IMPUESTOS DIFERIDOS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "DEPOSITOS GARANTIA PROVEEDORES"
+ },
+ {
+ "name": "DEPOSITOS GARANTIA ARRENDAMIENTO LOCAL"
+ },
+ {
+ "name": "DEPOSITOS GARANTIA BANCOS"
+ }
+ ],
+ "name": "OTROS ACTIVOS"
+ }
+ ],
+ "name": "OTROS ACTIVOS"
+ }
+ ],
+ "name": "ACTIVO LARGO PLAZO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "ALQUILERES"
+ },
+ {
+ "name": "SEGURO PREPAGADOS"
+ },
+ {
+ "name": "PUBLICIDAD"
+ }
+ ],
+ "name": "GASTOS PREPAGADOS OPERATIVOS"
+ }
+ ],
+ "name": "GASTOS OPERACIONALES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "MERCANCIA EN TRANSITO"
+ },
+ {
+ "name": "MERCANCIA EN TRANSITOS"
+ }
+ ],
+ "name": "INVENTARIO EN TRANSITO"
+ },
+ {
+ "children": [
+ {
+ "name": "INVENTARIO MERCANCIA ACTUALIZACION DEL VALOR"
+ },
+ {
+ "name": "INVENTARIOS DE MERCANCIA EXTERIOR"
+ },
+ {
+ "name": "INVENTARIO FINAL"
+ },
+ {
+ "name": "INVENTARIOS DE MERCANCIA NACIONAL"
+ }
+ ],
+ "name": "INVENTARIOS DE MERCANCIA"
+ }
+ ],
+ "name": "INVENTARIOS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "CUENTAS POR COBRAR SOCIOS"
+ }
+ ],
+ "name": "CUENTAS POR COBRAR ACCIONISTAS"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "DEUDORES DIVERSOS"
+ },
+ {
+ "name": "RECLAMO AL BANCO"
+ },
+ {
+ "name": "DEPOSITOS VARIOS"
+ },
+ {
+ "name": "ENTES GUBERNAMENTALES"
+ },
+ {
+ "name": "RECLAMO AL SEGURO"
+ },
+ {
+ "name": "CHEQUES DEVUELTOS"
+ },
+ {
+ "name": "TRANSFERENCIAS BANCARIAS"
+ },
+ {
+ "name": "ADELANTO A PROVEEDORES"
+ }
+ ],
+ "name": "OTRAS CUENTAS POR COBRAR"
+ },
+ {
+ "name": "INTERESES POR COBRAR"
+ },
+ {
+ "name": "COMPA\u00d1IAS AFILIADAS Y RELACIONADAS"
+ },
+ {
+ "children": [
+ {
+ "name": "PROVINCION INCOBRABLES EXTERIOR"
+ },
+ {
+ "name": "PROVISION INCOBRALES NACIONALES"
+ }
+ ],
+ "name": "PROVINCION INCOBRABLES NACIONAL"
+ },
+ {
+ "children": [
+ {
+ "name": "PRESTAMOS PERSONALES"
+ },
+ {
+ "name": "SEGURO DE VEHICULOS"
+ },
+ {
+ "name": "VACACIONES"
+ },
+ {
+ "name": "ANTICIPO DE NOMINA"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "CUENTAS POR COBRAR SOCIOS"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "CUENTAS POR COBRAR EMPLEADOS"
+ },
+ {
+ "name": "UTILIDADES"
+ },
+ {
+ "name": "VIATICOS VENDEDORES"
+ }
+ ],
+ "name": "CUENTAS POR COBRAR EMPLEADOS"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "CUENTAS POR COBRAR MAYORISTA"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "CUENTAS POR COBRAR CLIENTES"
+ },
+ {
+ "name": "COBRO ANTICIPO CLIENTES"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "CUENTAS POR COBRAR DETALLISTA"
+ }
+ ],
+ "name": "CUENTAS POR COBRAR NACIONALES"
+ },
+ {
+ "name": "CUENTAS POR COBRAR EXTERIOR"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "EFECTOS POR COBRAR NACIONALES"
+ }
+ ],
+ "name": "EFECTOS POR COBRAR"
+ }
+ ],
+ "name": "DOCUMENTOS Y CUENTAS POR COBRAR"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "PAPELES COMERCIALES"
+ },
+ {
+ "name": "INVERSIONES EN BONOS M.E."
+ },
+ {
+ "name": "INVERSIONES EN BONOS M.N."
+ },
+ {
+ "name": "INVERSIONES TEMPORALES"
+ }
+ ],
+ "name": "INVERSIONES A CORTO PLAZO"
+ },
+ {
+ "children": [
+ {
+ "name": "BANCO EXTERIOR X"
+ }
+ ],
+ "name": "BANCOS E INSTITUCIONES FINANCIERAS EXTERIOR"
+ },
+ {
+ "children": [
+ {
+ "name": "BANCO X MXN"
+ },
+ {
+ "name": "BANCO X USD"
+ }
+ ],
+ "name": "BANCOS E INTITUCIONES FINANCIERAS"
+ },
+ {
+ "children": [
+ {
+ "name": "CAJA PRINCIPAL"
+ },
+ {
+ "name": "FONDO A DEPOSITAR"
+ },
+ {
+ "name": "CAJA CHICA"
+ }
+ ],
+ "name": "CAJAS"
+ }
+ ],
+ "name": "EFECTIVO Y VALORES NEGOCIABLES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "PATENTE MUNICIPAL ESTIMADA"
+ },
+ {
+ "name": "IMPUESTO MUNICIPAL PAGADO EN EXCESO"
+ },
+ {
+ "name": "ISR PAGADO"
+ },
+ {
+ "name": "ISR RETENIDO"
+ },
+ {
+ "name": "IVA ACREDITABLE o PAGADO A PROVEEDORES"
+ },
+ {
+ "name": "ISR DECLARACION ESTIMADAS"
+ },
+ {
+ "name": "IVA . CREDITO FISCAL IMPORTACION"
+ },
+ {
+ "name": "IETU PAGADO"
+ },
+ {
+ "name": "IVA EFECTIVAMENTE PAGADO"
+ }
+ ],
+ "name": "IMPUESTOS"
+ }
+ ],
+ "name": "IMPUESTOS PAGADOS POR ANTICIPADOS"
+ }
+ ],
+ "name": "ACTIVO CIRCULANTE"
+ }
+ ],
+ "name": "ACTIVO"
+ }
+ ],
+ "name": "PLAN CONTABLE"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/nl_l10nnl_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/nl_l10nnl_chart_template.json
new file mode 100644
index 0000000..1320ca9
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/nl_l10nnl_chart_template.json
@@ -0,0 +1,2058 @@
+{
+ "name": "Nederlands Grootboekschema",
+ "root": {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Verlies verkoop deelnem.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reorganisatiekosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Winst bij verkoop deelnem.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Vpb normaal resultaat",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Winst",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Memoriaal",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Opbrengsten deelnemingen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Vpb bijzonder resultaat",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Voorz. Verlies deelnem.",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "OVERIGE RESULTATEN"
+ },
+ {
+ "children": [
+ {
+ "name": "Diensten handel laag tarief",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Diensten handel 0% EU",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Diensten handel hoog tarief",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verkopen handel laag",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verkopen handel 0% EU",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verkopen handel overig",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Diensten fabric. 0% niet-EU",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Diensten handel 0% niet-EU",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verkopen Fabric. 0% niet-EU",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verkopen Handel 0% niet-EU",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verleende Kredietbep. handel",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verkopen handel hoog",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verleende Kredietbep. fabricage",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Diensten fabricage hoog",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Diensten fabricage overig",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Diensten fabricage 0% EU",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Diensten fabricage laag",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verkopen fabricage hoog",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verkopen fabricage overig",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verkopen fabric. 0 % EU",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verkopen fabricage laag",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "VERKOOPRESULTATEN"
+ },
+ {
+ "children": [
+ {
+ "name": "Inkopen hoog",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Invoerkosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Tegenrekening inkoop",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Priv\u00e9-gebruik goederen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Inkoopbonussen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Betalingskort. crediteuren",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Voorz. Incourourant grondst.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kostprijs omzet grondstoffen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Toev. Voorz. incour. grondst.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Inkoopprovisie",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Toevoeging garantieverpl.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Onttrekking uitgev.garantie",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Garantiekosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Inkopen EU overig",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kosten inkoopvereniging",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Inkopen nul",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Inkoopkosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Inkopen overig",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Inkopen laag",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Hulpmaterialen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Uitbesteed werk",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Toevoeging voorz. incour. handelsgoed.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kostprijs omzet handelsgoederen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Voorz.incour. handelsgoed.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Inkoop import buiten EU hoog",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Inkoop import buiten EU overig",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Inkopen BTW verlegd",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Inkomende vrachten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Inkopen EU laag tarief",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Inkopen EU hoog tarief",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Inkoop import buiten EU laag",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "VOORRAAD GEREED PRODUCT EN ONDERHANDEN WERK"
+ },
+ {
+ "name": "FABRIKAGEREKENINGEN"
+ },
+ {
+ "name": "INDIRECTE KOSTEN"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Wegenbelasting",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Onderhoud personenauto's",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Assuranties auto's",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Priv\u00e9-gebruik auto's",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Overige vervoerskosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Brandstoffen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Onderhoud vrachtauto's",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Leasing auto's",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "VERVOERSKOSTEN"
+ },
+ {
+ "children": [
+ {
+ "name": "Veilingkosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Provisie",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Afschrijving dubieuze deb.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Relatiegeschenken",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verpakkingsmateriaal",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Etalagekosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Beurskosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kascorrecties",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Uitgaande vrachten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Exportkosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reclame",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Advertenties",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Websitekosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Overige verkoopkosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reis en verblijfkosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Representatiekosten",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "VERKOOPKOSTEN"
+ },
+ {
+ "children": [
+ {
+ "name": "Accountantskosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Advieskosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Juridische kosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Assuranties",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Toev. Ass. eigen risico",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Overige algemene kosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Bankkosten",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "ALGEMENE KOSTEN"
+ },
+ {
+ "children": [
+ {
+ "name": "Rente huurkoopcontracten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Rente lening o/g",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Rente lening u/g",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Rente leasecontracten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Rente bankkrediet",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Rente hypotheek",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Overige rentelasten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Overige rentebaten",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "FINANCIERINGSKOSTEN"
+ },
+ {
+ "children": [
+ {
+ "name": "Managementvergoedingen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Geschenken personeel",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Tanti\u00e8mes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gratificaties",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Bijzondere beloningen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Belastingvrije uitkeringen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Bedrijfskleding",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kantinekosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gereedschapsgeld",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Rijwielvergoeding",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reiskosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Autokostenvergoeding",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Overige kostenverg.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Congressen, seminars en symposia",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Overige personeelskosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Uitkering ziekengeld",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Overige uitkeringen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Provisie",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Loonwerk",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Thuiswerkers",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Uitzendkrachten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Wervingskosten personeel",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Opleidingskosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Vergoeding studiekosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Bedrijfskleding",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Oprenting stamrechtverpl.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Toevoeging pensioenverpl.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Toev. Backservice pens.verpl.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Inhouding pensioenpremies",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Pensioenpremies",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Inhouding sociale lasten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sociale lasten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Vakantiebonnen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Vakantiegeld",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Lonen en salarissen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Overhevelingstoeslag",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "PERSONEELSKOSTEN"
+ },
+ {
+ "children": [
+ {
+ "name": "Schoonmaakkosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Energiekosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Toevoeging egalisatieres. Groot onderhoud",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Onderhoud onroerend goed",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Belastingen onr. Goed",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Overige huisvestingskosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Groot onderhoud onr. Goed",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Pacht",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Huur",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Assurantie onroerend goed",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ontvangen huren",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Huurwaarde woongedeelte",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "HUISVESTINGSKOSTEN"
+ },
+ {
+ "children": [
+ {
+ "name": "Huur inventaris",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Leasing invent.operational",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Huur machines",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Leasing mach. operational",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Onderhoud inventaris",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Onderhoud machines",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Hulpmaterialen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gereedschappen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ophalen/vervoer afval",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Energie (krachtstroom)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Assuranties",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Overige bedrijfskosten",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "BEDRIJFSKOSTEN"
+ },
+ {
+ "children": [
+ {
+ "name": "Kantoorbenodigdh./drukw.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Contributies/abonnementen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Overige kantoorkosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Administratiekosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Internetaansluiting",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Telefoon/telefax",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Onderhoud kantoorinvent.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Huur kantoorapparatuur",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Porti",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "KANTOORKOSTEN"
+ },
+ {
+ "children": [
+ {
+ "name": "Gebouwen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Bedrijfsgebouwen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Woon-winkelhuis",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Winkels",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kantoorinventaris",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kantoormachines",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kantine-inventaris",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Bedrijfsinventaris",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Magazijninventaris",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Fabrieksinventaris",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gereedschappen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Personenauto's",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Vrachtauto's",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Pachtersinvestering",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aankoopkosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Parkeerplaats",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Grondverbetering",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Verbouwingen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Machines",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Voorraadverschillen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Heftrucks",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aanhangwagens",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Rijwielen en bromfietsen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Tonnagevergunningen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Drankvergunningen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Octrooien",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Licenties",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Goodwill",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aanloopkosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ontwikkelingskosten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Auteursrechten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Vergunningen",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "AFSCHRIJVINGEN"
+ },
+ {
+ "children": [
+ {
+ "name": "Kosten omzetbelasting",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Boekverlies vaste activa",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "K.O. regeling OB",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Boekwinst van vaste activa",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kasverschillen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Overige baten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Betaalde schadevergoed.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Nadelige koersverschillen",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Overige lasten",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Kosten loonbelasting",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Naheffing bedrijfsver.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ontvangen schadevergoed.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Voordelige koersverschil.",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "OVERIGE BATEN EN LASTEN"
+ }
+ ],
+ "name": "KOSTENREKENINGEN"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Goederen 2",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Goederen 1",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Kantoorbenodigdheden",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Hulpstoffen 1",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Hulpstoffen 2",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Onderhanden werk",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Verpakkingsmateriaal",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Halffabrikaten 2",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Halffabrikaten 1",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Gereed product 1",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Gereed product 2",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Goederen onderweg",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Grondstoffen 1",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Grondstoffen 2",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Zegels",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Goederen in consignatie",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Emballage",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "VOORRAAD GRONDSTOFFEN, HULPMATERIALEN EN HANDELSGOEDEREN"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Betaalwijze contant",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Tussenrekening balans",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Tussenrekening correcties",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Tussenrekening pin",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Betaalwijze pin",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Inkopen binnen EU laag",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Inkopen binnen EU hoog",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Inkopen binnen EU overig",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Kassa 2",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Kassa 1",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Netto lonen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Betaalwijze chipknip",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Tussenrekening chipknip",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Inkopen buiten EU overig",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Inkopen buiten EU hoog",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Inkopen buiten EU laag",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Tussenrek. autom. loonbetalingen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Inkopen Nederland overig",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Inkopen Nederland onbelast",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Inkopen Nederland laag",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Inkopen Nederland hoog",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Inkopen Nederland verlegd",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Vraagposten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Tussenrek. autom. betalingen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Tussenrek. cadeaubonbetalingen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Betaalwijze cadeaubonnen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Tegenrekening Inkopen",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "TUSSENREKENINGEN"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Dubieuze debiteuren",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Vooruitbetaalde kosten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Te ontvangen ziekengeld",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Overige vorderingen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Debiteuren",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Voorziening dubieuze debiteuren",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Rekening-courant directie",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Voorschotten personeel",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "VORDERINGEN"
+ },
+ {
+ "children": [
+ {
+ "name": "Effecten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "ABN-AMRO bank",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Kas valuta",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Kruisposten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "RABO bank",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Postbank",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Kleine kas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "BIZNER bank",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Kas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Girobetaalkaarten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Bankbetaalkaarten",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "LIQUIDE MIDDELEN"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Crediteuren",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Vennootschapsbelasting",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Investeringsaftrek",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Dividendbelasting",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Premie WIR",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Btw te vorderen laag",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Overige te betalen posten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Vooruit ontvangen bedr.",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sociale lasten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Pensioenpremies",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Vakantiegeld",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Vakantiedagen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Vakantiezegels",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Tanti\u00e8mes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Rente",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Dividend",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Btw oude jaren",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Btw-afdracht",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Btw af te dragen hoog",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Loonheffing",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Afdracht loonheffing",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Rekening-courant inkoopvereniging",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Btw te vorderen hoog",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Af te dragen Btw-verlegd",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Te vorderen Btw-verlegd",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Energiekosten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Accountantskosten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Telefoon/telefax",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Termijnen onderh. werk",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Btw te vorderen overig",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Btw af te dragen overig",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Btw af te dragen laag",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KORTLOPENDE SCHULDEN"
+ }
+ ],
+ "name": "FINANCIELE REKENINGEN, KORTLOPENDE VORDERINGEN EN SCHULDEN"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Rekening-courant directie",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Hypotheken o/g 2",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Hypotheken o/g 1",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Hypotheken o/g 4",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Hypotheken o/g 3",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Hypotheken o/g 5",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Leningen o/g 5",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Leningen o/g 1",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Leningen o/g 2",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Leningen o/g 4",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Lease-verplichtingen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Huurkoopverplichtingen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Leningen o/g 3",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "LANGLOPENDE SCHULDEN"
+ },
+ {
+ "children": [
+ {
+ "name": "Hypotheek o/g 1",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Hypotheek o/g 2",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Hypotheek o/g 3",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Hypotheek o/g 4",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Hypotheek o/g 5",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Lease-verplichtingen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Huurkoopverplichtingen",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "AFLOSSINGEN"
+ }
+ ],
+ "name": "LANGLOPENDE SCHULDEN EN AFLOSSINGEN"
+ },
+ {
+ "children": [
+ {
+ "name": "Afschrijving Aanloopkosten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aanschafwaarde Octrooien",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Afschrijving Licenties",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aanschafwaarde Goodwill",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aanschafwaarde Tonnagevergunningen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aanschafwaarde Drankvergunningen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aanschafwaarde Auteursrechten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aanschafwaarde Vergunningen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Afschrijving Vergunningen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Afschrijving Auteursrechten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Afschrijving Drankvergunningen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Afschrijving Tonnagevergunningen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Afschrijving Goodwill",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Afschrijving Octrooien",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aanschafwaarde Ontwikkelingskosten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Afschrijving Ontwikkelingskosten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aanschafwaarde Aanloopkosten",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "IMMATERIELE ACTIVA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Aanschafwaarde Gereedschappen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aanschafwaarde Fabrieksinventaris",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aanschafwaarde Magazijninventaris",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aanschafwaarde Bedrijfsinventaris",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aanschafwaarde Kantoorinventaris",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aanschafwaarde Kantine-inventaris",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Afschrijving Kantoorinventaris",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Afschrijving Kantoormachines",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Afschrijving Kantine-inventaris",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Afschrijving Bedrijfsinventaris",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Afschrijving Fabrieksinventaris",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Afschrijving Magazijninventaris",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Afschrijving Gereedschappen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aanschafwaarde Kantoormachines",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "INVENTARIS"
+ },
+ {
+ "children": [
+ {
+ "name": "Afschrijving Machines 5",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Afschrijving Machines 4",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Afschrijving Machines 2",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aanschafwaarde Machines 5",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aanschafwaarde Machines 2",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Afschrijving Machines 3",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aanschafwaarde Machines 1",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Afschrijving Machines 1",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aanschafwaarde Machines 4",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aanschafwaarde Machines 3",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "MACHINES"
+ }
+ ],
+ "name": "MACHINES EN INVENTARIS"
+ },
+ {
+ "children": [
+ {
+ "name": "Aanschafwaarde Personenauto's",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aanschafwaarde Rijwielen en bromfietsen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aanschafwaarde Vrachtauto's",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Afschrijving Aanhangwagens",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Afschrijving Heftrucks",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Afschrijving Personenauto's",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Afschrijving Rijwielen en bromfietsen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aanschafwaarde Heftrucks",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aanschafwaarde Aanhangwagens",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Afschrijving Vrachtauto's",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "VERVOERMIDDELEN"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Financieringskosten huurkoop",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Financieringskosten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Vorderingen op deelnemingen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Waarborgsommen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Hypotheken u/g 2",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Hypotheken u/g 1",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Hypotheken u/g 3",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Leningen u/g 1",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Leningen u/g 3",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Leningen u/g 2",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Leningen u/g 5",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Leningen u/g 4",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "LANGLOPENDE VORDERINGEN"
+ },
+ {
+ "children": [
+ {
+ "name": "Minderheidsdeelnemingen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Meerderheidsdeelnemingen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aandeel inkoopcombinatie",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "FINANCIELE VASTE ACTIVA"
+ }
+ ],
+ "name": "FINANCIELE VASTE ACTIVA EN LANGLOPENDE VORDERINGEN"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "Premie lijfrenteverzekeringen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Premie volksverzekeringen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Assuranties",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Priv\u00e9-opnamen/stortingen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Huishoudgeld",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Kapitaal",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "WAO en ziekengeldverzekeringen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Overige priv\u00e9-uitgaven",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Priv\u00e9-gebruik",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Overige persoonlijke verplichtingen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Giften",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Buitengewone lasten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Inkomstenbelasting",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Vermogensbelasting",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Premie volksverzekeringen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Wettelijke reserves",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Overige reserves",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Aandelenkapitaal",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "EIGEN VERMOGEN"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "Voorziening deelnemingen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Egalisatierekening WIR",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Garantieverplichtingen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Egalisatieres. grootonderh.",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Assurantie eigen risico",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Latente belastingverpl.",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Pens.voorz. eigen beheer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Pensioenverplichtingen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Stamrechtverplichtingen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Backservice pensioenverpl.",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Vervangingsreserve",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "VOORZIENINGEN"
+ },
+ {
+ "children": [
+ {
+ "name": "Aanschafwaarde Gebouwen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aanschafwaarde Ondergrond gebouwen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aanschafwaarde Landerijen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aanschafwaarde Woon-winkelhuis",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aanschafwaarde Bedrijfsgebouwen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aanschafwaarde Winkels",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aanschafwaarde Pachtersinvesteringen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aanschafwaarde Grondverbetering",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aanschafwaarde Parkeerplaats",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aanschafwaarde Verbouwingen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aanschafwaarde Aanloopkosten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Afschrijving Pachtersinvesteringen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Afschrijving Parkeerplaats",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Afschrijving Grondverbetering",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Afschrijving Verbouwingen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Afschrijving Aanloopkosten",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Afschrijving Gebouwen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Afschrijving Bedrijfsgebouwen",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Afschrijving Woon-winkelhuis",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Afschrijving Winkels",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "ONROERENDE GOEDEREN"
+ }
+ ],
+ "name": "VASTE ACTIVA, EIGEN VERMOGEN, LANGLOPEND VREEMD VERMOGEN EN VOORZIENINGEN"
+ }
+ ],
+ "name": "NEDERLANDS STANDAARD GROOTBOEKSCHEMA"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/pa_l10npa_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/pa_l10npa_chart_template.json
new file mode 100644
index 0000000..bb15497
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/pa_l10npa_chart_template.json
@@ -0,0 +1,667 @@
+{
+ "name": "Panam\u00e1 - Plan de Cuentas",
+ "root": {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Acreedor por Garant\u00edas Otorgadas"
+ },
+ {
+ "name": "Acreedor por Documentos Descontados"
+ },
+ {
+ "name": "Comitente por Mercaderias Recibidas en Consignaci\u00f3n"
+ }
+ ],
+ "name": "CUENTAS DE ORDEN ACREEDORAS"
+ },
+ {
+ "children": [
+ {
+ "name": "Documentos Endosados"
+ },
+ {
+ "name": "Documentos Descontados"
+ },
+ {
+ "name": "Garantias Otorgadas"
+ },
+ {
+ "name": "Dep\u00f3sito de Valores Recibos en Garant\u00eda"
+ },
+ {
+ "name": "Mercaderias Recibidas en Consignaci\u00f3n"
+ }
+ ],
+ "name": "CUENTAS DE ORDEN DEUDORAS"
+ }
+ ],
+ "name": "Cuentas de Orden"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Recupero de Rezagos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ganancia Venta de Activo Fijo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Recupero de Deudores Incobrables",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ganancia Venta Inversiones Permanentes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Donaciones obtenidas, ganandas, percibidas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos No Operativos"
+ },
+ {
+ "children": [
+ {
+ "name": "Comisiones gananados, obtenidos, percibidos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Descuentos gananados, obtenidos, percibidos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Interese sobre Inversiones",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Honorarios gananados, obtenidos, percibidos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas - Categoria de productos 01",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas"
+ },
+ {
+ "name": "Intereses gananados, obtenidos, percibidos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Alquileres gananados, obtenidos, percibidos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ganancia Venta de Acciones",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos Operativos"
+ }
+ ],
+ "name": "INGRESOS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Costo de Venta - Categoria de productos 01",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Costo de Venta"
+ },
+ {
+ "children": [
+ {
+ "name": "Compras - Categoria de productos 01"
+ }
+ ],
+ "name": "Compras"
+ },
+ {
+ "name": "Costos de Producci\u00f3n",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de Administraci\u00f3n",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de Comercializaci\u00f3n",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "COSTOS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Gastos de Publicidad y Propaganda",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos en Servicios P\u00fablicos"
+ },
+ {
+ "name": "Gastos en Amortizaci\u00f3n",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos en Cargas Sociales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos en Salarios",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos Bancarios"
+ },
+ {
+ "name": "Gastos en Impuestos"
+ },
+ {
+ "name": "Gastos en Depreciaci\u00f3n de Activo Fijo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Gastos Operativos"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos en Siniestros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Donaciones Cedidas, Otorgadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "P\u00e9rdida Venta Activo Fijo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Gastos No Operativos"
+ }
+ ],
+ "name": "GASTOS"
+ }
+ ],
+ "name": "Estado de Resultado"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ajustes al Patrimonio / Revaluo T\u00e9cnico de Activo Fijo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Ajustes al Patrimonio"
+ },
+ {
+ "children": [
+ {
+ "name": "Aportes No Capitalizados / Aportes Irrevocables Futura Suscripci\u00f3n de Acciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Aportes No Capitalizados / Primas de Emsi\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Aportes No Capitalizados"
+ },
+ {
+ "children": [
+ {
+ "name": "Capital / Dividendos a Distribuir en Acciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Capital / Acciones en Circulaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Capital / Capital Propio",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Capital / (-) Descuento de Emisi\u00f3n de Acciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Capital"
+ },
+ {
+ "children": [
+ {
+ "name": "Resultados Acumulados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Resultado del Ejercicio",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Utilidades y P\u00e9rdidas del Ejercicio",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Resultados Acumulados del Ejercicio Anterior",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Resultados No Asignados"
+ },
+ {
+ "children": [
+ {
+ "name": "Reserva para Renovaci\u00f3n de Activo Fijo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Reserva Estatutaria",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Reserva Facultativa",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Reserva Legal",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Futuras Eventualidades"
+ }
+ ],
+ "name": "PATRIMONIO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Salarios por Pagar / Retenciones a Depositar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Salarios por Pagar / Sueldos a Pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Salarios por Pagar / Provisi\u00f3n para Sueldo Anual Complementario",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Salarios por Pagar / Cargas Sociales a Pagar",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Salarios por Pagar"
+ },
+ {
+ "children": [
+ {
+ "name": "Otras Cuentas por Pagar / Acreedores Varios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otras Cuentas por Pagar / Honorarios Directores y S\u00edndicos a Pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otras Cuentas por Pagar / Dividendos a Pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otras Cuentas por Pagar / Cobros por Adelantado",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Otras Cuentas por Pagar"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisiones / Previsi\u00f3n para Garant\u00edas por Service",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisiones / Previsi\u00f3n para juicios Pendientes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisiones / Previsi\u00f3n Indemnizaci\u00f3n por Despidos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisiones"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Cuentas por Pagar / Anticipos de Clientes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Cuentas por Pagar / (-) Intereses a Devengar por Compras al Cr\u00e9dito",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Cuentas por Pagar / Proveedores",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por Pagar"
+ },
+ {
+ "children": [
+ {
+ "name": "Pasivo Circulante / Debentures Emitidos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Pasivo Circulante / Intereses a Pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Pasivo Circulante / Obligaciones a Pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Pasivo Circulante / Prestamos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Pasivo Circulante / Adelantos en Cuenta Corriente",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Pasivo Circulante"
+ },
+ {
+ "children": [
+ {
+ "name": "Impuestos por Pagar / ITBMS a Pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Impuestos por Pagar / Impuesto sobre la Renta a Pagar",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Impuestos por Pagar"
+ }
+ ],
+ "name": "PASIVOS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Bank",
+ "name": "Caja y Bancos - Valores a Depositar ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Bank",
+ "name": "Caja y Bancos.../ BCO. CTA CTE PAB",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Caja y Bancos - Bancos"
+ },
+ {
+ "account_type": "Bank",
+ "name": "Caja y Bancos - Recaudaciones a Depositar ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Caja y Bancos - Caja / efectivo PAB",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Caja y Bancos - Caja"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Caja y Bancos - Fondos fijos / caja menuda 01 PAB",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Caja y Bancos - Fondos fijos"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Caja y Bancos - Caja / efectivo USD",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Caja y Bancos - Moneda Extranjera"
+ }
+ ],
+ "name": "Caja y Bancos"
+ },
+ {
+ "children": [
+ {
+ "name": "Otras Cuentas por Cobrar / Anticipo de Impuestos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otras Cuentas por Cobrar / Anticipos a Proveedores",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otras Cuentas por Cobrar / Pr\u00e9stamos otorgados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otras Cuentas por Cobrar / Accionistas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otras Cuentas por Cobrar / Intereses Pagados por Adelantado",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otras Cuentas por Cobrar / Alquileres Pagados por Adelantado",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otras Cuentas por Cobrar / Anticipo al Personal",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otras Cuentas por Cobrar / (-) Intereses (+) a Devengar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otras Cuentas por Cobrar / (-) Previsi\u00f3n para Descuentos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Otras Cuentas por Cobrar"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Cuentas por Cobrar / Deudores por Ventas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Cuentas por Cobrar / Deudores Morosos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Cuentas por Cobrar / Deudores en Gesti\u00f3n Judicial",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Cuentas por Cobrar / Deudores Varios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Cuentas por Cobrar / (-) Previsi\u00f3n para Incobrables",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por Cobrar"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Inventarios - Mercancias / Categoria de productos 01",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inventarios - Mercancias"
+ },
+ {
+ "name": "Materias primas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inventarios - Mercancias en Tr\u00e1nsito",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Productos Elaborados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Productos en Curso de Elaboraci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "(-) Previsi\u00f3n para Desvalorizaci\u00f3n de Inventarios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Materiales Varios ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inventarios"
+ },
+ {
+ "children": [
+ {
+ "name": "Inversiones / (-) Previsi\u00f3n para Devalorizaci\u00f3n de Acciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones / Acciones Permanentes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones / T\u00edtulos P\u00fablicos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones / Acciones Transitorias",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inversiones Financieras"
+ },
+ {
+ "children": [
+ {
+ "name": "Activo Intangible / (-) Amortizaci\u00f3n Acumulada",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activo Intangible / Marcas y Patentes de Invenci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activo Intangible / Concesiones y Franquicias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activo Intangible / Derecho de Llaves",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activo Intangible"
+ },
+ {
+ "children": [
+ {
+ "name": "Activo Fijo / Inmuebles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activo Fijo / Maquinaria",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activo Fijo / Material Rodante Motorizado",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activo Fijo / (-) Depreciaci\u00f3n Acumulada",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activo Fijo / Equipos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activo Fijo"
+ }
+ ],
+ "name": "ACTIVOS"
+ }
+ ],
+ "name": "Balance General"
+ }
+ ],
+ "name": "Panam\u00e1"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/charts/pe_pe_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/pe_pe_chart_template.json
similarity index 63%
rename from erpnext/setup/doctype/company/charts/pe_pe_chart_template.json
rename to erpnext/accounts/doctype/chart_of_accounts/charts/pe_pe_chart_template.json
index 4409ef0..49fcfdf 100644
--- a/erpnext/setup/doctype/company/charts/pe_pe_chart_template.json
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/pe_pe_chart_template.json
@@ -7,710 +7,3434 @@
{
"children": [
{
+ "name": "Participaciones de ...- Participaci\u00f3n de los trabajadores / corriente",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Participaciones de ...- Participaci\u00f3n de los trabajadores / diferida",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Participaciones de los trabajadores"
+ },
+ {
+ "children": [
+ {
"children": [
{
- "name": "Costo de Producci\u00f3n - mat. y sum. directos / Envases ",
- "root_type": "Expense"
+ "name": "Compras - Envases y embalajes / embalajes "
},
{
- "name": "Costo de Producci\u00f3n - mat. y sum. directos / Embalajes ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - mat. y sum. directos / Materia Prima ",
- "root_type": "Expense"
+ "name": "Compras - Envases y embalajes / envases "
}
],
- "name": "Costo de Producci\u00f3n - Materiales y Suministros Directos",
- "root_type": "None"
+ "name": "Compras - Envases y embalajes"
+ },
+ {
+ "children": [
+ {
+ "name": "Compras - Mercader\u00edas de extracci\u00f3n"
+ },
+ {
+ "name": "Compras - Mercaderias / mercader\u00edas agropecuarias y pisc\u00edcolas"
+ },
+ {
+ "name": "Compras - Mercader\u00edas / otras mercader\u00edas"
+ },
+ {
+ "name": "Compras - Mercader\u00edas / mercader\u00edas inmuebles"
+ },
+ {
+ "children": [
+ {
+ "name": "Compras - Mercader\u00edas manufacturadas - Categoria de productos 01"
+ }
+ ],
+ "name": "Compras - Mercader\u00edas manufacturadas"
+ }
+ ],
+ "name": "Compras - Mercader\u00edas"
+ },
+ {
+ "children": [
+ {
+ "name": "Compras - Materiales .../ materiales auxiliares"
+ },
+ {
+ "name": "Compras - Materiales .../ suministros"
+ },
+ {
+ "name": "Compras - Materiales .../ repuestos"
+ }
+ ],
+ "name": "Compras - Materiales auxiliares, suministros y repuestos"
+ },
+ {
+ "children": [
+ {
+ "name": "Compras - Materias .../ materias primas para productos inmuebles"
+ },
+ {
+ "name": "Compras - Materias .../ materias primas para productos agropecuarios y pisc\u00edcolas"
+ },
+ {
+ "name": "Compras - Materias .../ materias primas para productos de extracc\u00edon "
+ },
+ {
+ "name": "Compras - Materias .../ materias primas para productos manufacturados"
+ }
+ ],
+ "name": "Compras - Materias primas"
},
{
"children": [
{
"children": [
{
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ refrigerio del personal",
- "root_type": "Expense"
+ "name": "Compras - Costos ../ costos vinculados con las compras de envases y .., otrs costos vinculados con las compras d env y emb"
},
{
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ movilidad por labores",
- "root_type": "Expense"
+ "name": "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, comisiones "
},
{
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ uniformes al personal ",
- "root_type": "Expense"
+ "name": "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, derechos aduaneros "
},
{
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ atenciones al personal ",
- "root_type": "Expense"
+ "name": "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, seguros "
},
{
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ capacitaci\u00f3n al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ accident. trab. y enferm. prof",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ asignaci\u00f3n familiar LEY 25129",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ gastos recreativos ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ movilidad del personal ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ bonificaci\u00f3n por riesgo de caja ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ regimen de prestaciones salud ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ regimen de pensiones ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ seguros de vida LEY 49226",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ refrigerio al personal ",
- "root_type": "Expense"
+ "name": "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, transporte "
}
],
- "name": "Costo de Producci\u00f3n - Gastos adicionales a las remuneraciones ",
- "root_type": "None"
+ "name": "Compras - Costos vinculados con las compras / costos vinculados con las compras de envases y embalajes "
},
{
"children": [
{
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / horas extras obreros ",
- "root_type": "Expense"
+ "name": "Compras - Costos ...- Costos vinculados con las compras .../ otros costos vinculados con las compras de mercader\u00edas"
},
{
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / indemnizaci\u00f3n especiales ",
- "root_type": "Expense"
+ "name": "Compras - Costos ...- Costos vinculados con las compras .../ comisiones "
},
{
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / bonificaciones D.S obreros ",
- "root_type": "Expense"
+ "name": "Compras - Costos ...- Costos vinculados con las compras .../ transporte"
},
{
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / horas extras empleados ",
- "root_type": "Expense"
+ "name": "Compras - Costos ...- Costos vinculados con las compras .../ seguros"
},
{
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / gratificaci\u00f3n de empleados ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / asignaci\u00f3n familiar ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / trabajos eventuales ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / bonificaciones D.S empleados ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / bonificaciones extraordinarias ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / practicas pre-profecionales ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / subsidios por enfermedad ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / aguinaldos ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / vacaciones empleados ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / vacaciones obreros ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / gratificaci\u00f3n obreros ",
- "root_type": "Expense"
+ "name": "Compras - Costos ...- Costos vinculados con las compras .../ derechos aduaneros"
}
],
- "name": "Costo de Producci\u00f3n - Otras remuneraciones ",
- "root_type": "None"
+ "name": "Compras - Costos Vinculados con las compras / costos vinculados con las compras de mercader\u00edas"
},
{
"children": [
{
- "name": "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones / sueldos ",
- "root_type": "Expense"
+ "name": "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, seguros "
},
{
- "name": "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones / salarios ",
- "root_type": "Expense"
+ "name": "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, derechos aduaneros "
},
{
- "name": "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones / remuneraciones en especie ",
- "root_type": "Expense"
+ "name": "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, transporte "
+ },
+ {
+ "name": "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, comisiones "
+ },
+ {
+ "name": "Compras - Costos .../ costos vincu...,otros costos vinculados con las compras de materiales, suministros y repuestos"
}
],
- "name": "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones ",
- "root_type": "None"
+ "name": "Compras - Costos vinculados con las compras / costos vinculados con las compras de materiales, suministros y repuestos "
+ },
+ {
+ "children": [
+ {
+ "name": "Compras - Costos ...- Costos vinculados con las compras .../ comisiones"
+ },
+ {
+ "name": "Compras - Costos ...- Costos vinculados con las compras .../ transporte"
+ },
+ {
+ "name": "Compras - Costos ...- Costos vinculados con las compras .../ derechos aduaneros"
+ },
+ {
+ "name": "Compras - Costos ...- Costos vinculados con las compras .../ seguros"
+ },
+ {
+ "name": "Compras - Costos ...- Costos .../ otros costos vinculados con las compras de materias primas "
+ }
+ ],
+ "name": "Compras - Costos vinculados con las compras / costos vinculados con las compras de materias primas "
}
],
- "name": "Costo de Producci\u00f3n - Mano de Obra Directa",
- "root_type": "None"
+ "name": "Compras - Costos Vinculados con las compras "
+ }
+ ],
+ "name": "Compras (Gastos por naturaleza)"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Variaci\u00f3n ...- Materiales .../ materiales auxiliares"
+ },
+ {
+ "name": "Variaci\u00f3n ...- Materiales .../ repuestos"
+ },
+ {
+ "name": "Variaci\u00f3n ...- Materiales .../ suministros"
+ }
+ ],
+ "name": "Variaci\u00f3n de existencias - Materiales auxiliares, suministros y repuestos"
},
{
+ "children": [
+ {
+ "name": "Variaci\u00f3n ...- Materias .../ materias primas para productos inmuebles"
+ },
+ {
+ "name": "Variaci\u00f3n ...- Materias .../ materias primas para productos de extracci\u00f3n"
+ },
+ {
+ "name": "Variaci\u00f3n ...- Materias .../ materias primas para productos agropecuarios y pisc\u00edcolas"
+ },
+ {
+ "name": "Variaci\u00f3n ...- Materias .../ materias primas para productos manufacturados"
+ }
+ ],
+ "name": "Variaci\u00f3n de existencias - Materias primas"
+ },
+ {
+ "children": [
+ {
+ "name": "Variaci\u00f3n de existencias - Mercader\u00edas / otras mercader\u00edas"
+ },
+ {
+ "name": "Variaci\u00f3n de existencias - Mercader\u00edas / mercader\u00edas iinmuebles"
+ },
+ {
+ "name": "Variaci\u00f3n de existencias - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas"
+ },
+ {
+ "children": [
+ {
+ "name": "Variaci\u00f3n ...- Mercader\u00edas / mercader\u00edas manufacturadas - Categoria de productos 01"
+ }
+ ],
+ "name": "Variaci\u00f3n de existencias - Mercader\u00edas / mercaderias manufacturadas"
+ },
+ {
+ "name": "Variaci\u00f3n de existencias - Mercader\u00edas / mercader\u00edas de extracci\u00f3n"
+ }
+ ],
+ "name": "Variaci\u00f3n de existencias - Mercader\u00edas"
+ },
+ {
+ "children": [
+ {
+ "name": "Variaci\u00f3n de existencias - Envases .../ envases"
+ },
+ {
+ "name": "Variaci\u00f3n de existencias - Envases .../ embalajes"
+ }
+ ],
+ "name": "Variaci\u00f3n de existencias - Envases y embalajes"
+ }
+ ],
+ "name": "Variaci\u00f3n de existencias (perdidas de inventario)"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos de personal, directores y gerentes - Atenci\u00f3n al personal "
+ },
+ {
+ "name": "Gastos de personal, directores y gerentes - Gerentes"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos de personal ...- Otras Remuneraciones / planilla de movilidad"
+ }
+ ],
+ "name": "Gastos de personal, directores y gerentes - Otras remuneraciones "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / beneficio de movilidad al trabajador"
+ },
+ {
+ "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / bonificaci\u00f3n por riesgo de caja"
+ },
+ {
+ "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / bonificaciones extraordinarias"
+ },
+ {
+ "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / subsidios por enfermedad"
+ },
+ {
+ "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / horas Extras"
+ },
+ {
+ "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / asignaci\u00f3n familiar"
+ },
+ {
+ "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / sueldos"
+ }
+ ],
+ "name": "Gastos de personal ...- Remuneraciones / sueldos y salarios "
+ },
+ {
+ "name": "Gastos de personal ...- Remuneraciones / comisiones"
+ },
+ {
+ "name": "Gastos de personal ...- Remuneraciones / remuneraciones en especie"
+ },
+ {
+ "name": "Gastos de personal ...- Remuneraciones / gratificaciones"
+ },
+ {
+ "name": "Gastos de personal ...- Remuneraciones / vacaciones"
+ }
+ ],
+ "name": "Gastos de personal, directores y gerentes - Remuneraciones"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos de personal ...- Seguridad y .../ seguro de vida"
+ },
+ {
+ "name": "Gastos de personal ...- Seguridad y .../ seguros particulares de prestaciones de salud - EPS y otros particulares"
+ },
+ {
+ "name": "Gastos de ...- Seguridad .../ seguro complementario de trabajo de riesgo, accidentes de trabajo y enfermedades profesionales"
+ },
+ {
+ "name": "Gastos de personal ...- Seguridad y .../ r\u00e9gimen de prestaciones de salud"
+ },
+ {
+ "name": "Gastos de personal ...- Seguridad y .../ caja de beneficios de seguridad social del pescador"
+ },
+ {
+ "name": "Gastos de personal ...- Seguridad y .../ r\u00e9gimen de pensiones"
+ },
+ {
+ "name": "Gastos de personal ...- Seguridad y .../ contribuciones al SENCICO y el SENATI "
+ }
+ ],
+ "name": "Gastos de personal, directores y gerentes - Seguridad y previsi\u00f3n social y otras contribuciones "
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos de personal ...- Beneficios sociales .../ Compensaci\u00f3n por tiempo de servicio"
+ },
+ {
+ "name": "Gastos de personal ...- Beneficios sociales .../ pensiones y jubilaciones"
+ },
+ {
+ "name": "Gastos de personal ...- Beneficios sociales .../ otros beneficios post-empleo"
+ }
+ ],
+ "name": "Gastos de personal, directores y gerentes - Beneficios sociales de los trabajadores "
+ },
+ {
+ "name": "Gastos de personal, directores y gerentes - Indemnizaciones al personal"
+ },
+ {
+ "name": "Gastos de personal, directores y gerentes - Capacitaci\u00f3n "
+ },
+ {
+ "name": "Gastos de personal, directores y gerentes - Retribuciones al directorio"
+ }
+ ],
+ "name": "Gastos de personal, directores y gerentes"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Gastos de servicios ...- Transporte, correos .../ correos "
+ },
+ {
+ "name": "Gastos de servicios ...- Transporte, correos .../ alimentaci\u00f3n"
+ },
+ {
+ "name": "Gastos de servicios ...- Transporte, correos .../ otros gastos de viaje "
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos de servicios ...- Transporte, correos .../ transporte, de carga"
+ },
+ {
+ "name": "Gastos de servicios ...- Transporte, correos .../ transporte, de pasajeros"
+ }
+ ],
+ "name": "Gastos de servicios ...- Transporte, correos .../ transporte "
+ },
+ {
+ "name": "Gastos de servicios ...- Transporte, correos .../ alojamiento"
+ }
+ ],
+ "name": "Gastos de servicios prestados por terceros -Transporte, correos y gastos de viaje "
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / medioambiental "
+ },
+ {
+ "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / investigaci\u00f3n y desarrollo "
+ },
+ {
+ "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / producci\u00f3n "
+ },
+ {
+ "name": "Gastos de servicios ...- Asesor\u00eda y consultoria / administrartiva "
+ },
+ {
+ "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / legal y tributaria "
+ },
+ {
+ "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / otros "
+ },
+ {
+ "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / auditor\u00eda y contable "
+ },
+ {
+ "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / mercadotecnia "
+ }
+ ],
+ "name": "Gastos de servicios prestados por terceros - Asesor\u00eda y consultor\u00eda "
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos de servicios ...- Producci\u00f3n encargada a terceros / comisi\u00f3n de ventas "
+ },
+ {
+ "name": "Gastos de servicios ...- Producci\u00f3n encargada a terceros / verificaciones"
+ },
+ {
+ "name": "Gastos de servicios ...- Producci\u00f3n encargada a terceros / comisi\u00f3n de cobranzas "
+ }
+ ],
+ "name": "Gastos de servicios prestados por terceros - Producci\u00f3n encargada a terceros"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Gastos de servicios ...- Mantenimiento y reparaciones / edificios y locales"
+ }
+ ],
+ "name": "Gastos de servicios ...- Mantenimiento y reparaciones / inversi\u00f3n inmoviliaria "
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos de servicios ...- Mantenimiento y reparaciones / unidades de transporte"
+ },
+ {
+ "name": "Gastos de servicios ...- Mantenimiento y reparaciones / combustible y lubricantes"
+ },
+ {
+ "name": "Gastos de servicios ...- Mantenimiento y reparaciones / muebles y enseres"
+ },
+ {
+ "name": "Gastos de servicios ...- Mantenimiento y reparaciones / herramientas"
+ },
+ {
+ "name": "Gastos de servicios ...- Mantenimiento y reparaciones / equipos diversos"
+ }
+ ],
+ "name": "Gastos de servicios ...- Mantenimiento y reparaciones / inmuebles, maquinaria y equipo "
+ },
+ {
+ "name": "Gastos de servicios ...- Mantenimiento y reparaciones / intangibles "
+ },
+ {
+ "name": "Gastos de servicios ...- Mantenimiento y reparaciones / activos biol\u00f3gicos "
+ },
+ {
+ "name": "Gastos de servicios ...- Mantenimiento y reparaciones / activos adquiridos en arrendamiento financiero "
+ }
+ ],
+ "name": "Gastos de servicios prestados por terceros - Mantenimiento y reparaciones"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos de servicios ...- Alquileres / equipo de transporte"
+ },
+ {
+ "name": "Gastos de servicios ...- Alquileres / equipos diversos"
+ },
+ {
+ "name": "Gastos de servicios ...- Alquileres / terrenos"
+ },
+ {
+ "name": "Gastos de servicios ...- Alquileres / maquinarias y equipos de explotaci\u00f3n"
+ },
+ {
+ "name": "Gastos de servicios ...- Alquileres / edificaciones "
+ }
+ ],
+ "name": "Gastos de servicios prestados por terceros - Alquileres"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos de servicios ...- Servicios / internet"
+ },
+ {
+ "name": "Gastos de servicios ...- Servicios b\u00e1sicos / radio"
+ },
+ {
+ "name": "Gastos de servicios ...- Servicios b\u00e1sicos / cable"
+ },
+ {
+ "name": "Gastos de servicios ...- Servicios b\u00e1sicos / energ\u00eda el\u00e9ctrica"
+ },
+ {
+ "name": "Gastos de servicios ...- Servicios b\u00e1sicos / gas"
+ },
+ {
+ "name": "Gastos de servicios ...- Servicios b\u00e1sicos / agua"
+ },
+ {
+ "name": "Gastos de servicios ...- Servicios b\u00e1sicos / tel\u00e9fono"
+ }
+ ],
+ "name": "Gastos de servicios prestados por terceros - Servicios b\u00e1sicos"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / articulos promocionales"
+ },
+ {
+ "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / otros medios"
+ },
+ {
+ "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / radial"
+ },
+ {
+ "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / televisi\u00f3n"
+ }
+ ],
+ "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / publicidad"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / diarios y revistas"
+ }
+ ],
+ "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / publicaciones"
+ },
+ {
+ "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / relaciones p\u00fablicas "
+ }
+ ],
+ "name": "Gastos de servicios prestados por terceros - Publicidad, publicaciones, relaciones p\u00fablicas"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos de servicios ...- Servicios de contratistas / vigilancia"
+ },
+ {
+ "name": "Gastos de servicios ...- Servicios de contratistas / conserjer\u00eda"
+ },
+ {
+ "name": "Gastos de servicios ...- Servicios de contratistas / guardian\u00eda"
+ }
+ ],
+ "name": "Gastos de servicios prestados por terceros - Servicios de contratistas"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos de servicios ...- Otros servicios prestados .../ gastos de laboratorio"
+ },
+ {
+ "name": "Gastos de servicios ...- Otros servicios prestados .../ legalizaciones"
+ },
+ {
+ "name": "Gastos de servicios ...- Otros servicios prestados .../ tr\u00e1mites judiciales"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos ...- Otros servicios ...- Gastos bancarios / otros servicios bancarios"
+ },
+ {
+ "name": "Gastos ...- Otros servicios ...- Gastos bancarios / mantenimiento de cuentas"
+ },
+ {
+ "name": "Gastos ...- Otros servicios ...- Gastos bancarios / transferencias de fondos"
+ },
+ {
+ "name": "Gastos ...- Otros servicios ...- Gastos bancarios / talonario de cheques"
+ }
+ ],
+ "name": "Gastos de servicios ...- Otros servicios prestados .../ gastos bancarios"
+ },
+ {
+ "name": "Gastos de servicios ...- Otros servicios prestados .../ centrales de riesgo"
+ },
+ {
+ "name": "Gastos de servicios ...- Otros servicios prestados .../ varios"
+ },
+ {
+ "name": "Gastos de servicios ...- Otros servicios prestados .../ gastos notariales y de registro "
+ }
+ ],
+ "name": "Gastos de servicios prestados por terceros - Otros servicios prestados por terceros "
+ }
+ ],
+ "name": "Gastos de servicios prestados por terceros"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos por tributos - Otros tributos"
+ },
+ {
+ "name": "Gastos por tributos - Gobierno regional "
+ },
+ {
+ "name": "Gastos por tributos - Cotizaciones con car\u00e1cter de tributo"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos por tributos - Gobierno central / impuesto temporal a los activos netos "
+ },
+ {
+ "name": "Gastos por tributos - Gobierno central / otros "
+ },
+ {
+ "name": "Gastos por tributos - Gobierno central / impuesto general a las ventas y selectivo al consumo "
+ },
+ {
+ "name": "Gastos por tributos - Gobierno central / c\u00e1nones "
+ },
+ {
+ "name": "Gastos por tributos - Gobierno central / impuesto a los juegos de casino y m\u00e1quinas tragamonedas "
+ },
+ {
+ "name": "Gastos por tributos - Gobierno central / regal\u00edas mineras "
+ },
+ {
+ "name": "Gastos por tributos - Gobierno central / impuesto a las transacciones financieras "
+ }
+ ],
+ "name": "Gastos por tributos - Gobierno central "
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos por tributos - Gobierno local / arbitrios municipales y seguridad ciudadana "
+ },
+ {
+ "name": "Gastos por tributos - Gobierno local / licencia de funcionamiento "
+ },
+ {
+ "name": "Gastos por tributos - Gobierno local / impuesto predial "
+ },
+ {
+ "name": "Gastos por tributos - Gobierno local / otros "
+ },
+ {
+ "name": "Gastos por tributos - Gobierno local / impuesto al patrimonio vehicular "
+ }
+ ],
+ "name": "Gastos por tributos - Gobierno local"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos por tributos - Otros gastos por tributos / contribuci\u00f3n al SENCICO"
+ },
+ {
+ "name": "Gastos por tributos - Otros gastos por tributos / contribuci\u00f3n al SENATI "
+ },
+ {
+ "name": "Gastos por tributos - Otros gastos por tributos / otros "
+ }
+ ],
+ "name": "Gastos por tributos - Otros gastos por tributos "
+ }
+ ],
+ "name": "Gastos por tributos "
+ },
+ {
+ "children": [
+ {
+ "name": "Otros gastos de gesti\u00f3n - Licencias y derechos de vigencia"
+ },
+ {
+ "name": "Otros gastos de gesti\u00f3n - Gesti\u00f3n medioambiental"
+ },
+ {
+ "name": "Otros gastos de gesti\u00f3n - Gastos de investigaci\u00f3n y desarrollo"
+ },
+ {
+ "name": "Otros gastos de gesti\u00f3n - Suscripciones "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / inmuebles, maquinaria y equipo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / activos adquiridos en arrendamiento financiero",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / inversiones inmobiliarias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / activos biol\u00f3gicos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / intangibles",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Otros ...- Costo neto ... / Costo neto de enajenaci\u00f3n de activos inmovilizados "
+ },
+ {
+ "children": [
+ {
+ "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, intangibles "
+ },
+ {
+ "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, activos biol\u00f3gicos "
+ },
+ {
+ "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, activos adquiridos en arrendamiento financiero"
+ },
+ {
+ "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, inmuebles, maquinaria y equipo"
+ },
+ {
+ "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, inversiones inmobiliarias "
+ }
+ ],
+ "name": "Otros ...- Costo neto .../ operaciones discontinuadas, abandono de activos "
+ }
+ ],
+ "name": "Otros gastos de gesti\u00f3n - Costo neto de enajenaci\u00f3n de activos inmovilizados y operaciones discontinuadas"
+ },
+ {
+ "name": "Otros gastos de gesti\u00f3n - Suministros "
+ },
+ {
+ "name": "Otros gastos de gesti\u00f3n - Regal\u00edas"
+ },
+ {
+ "children": [
+ {
+ "name": "Otros gastos de ...- Seguros / robo, desfalco"
+ },
+ {
+ "name": "Otros gastos de ...- Seguros / vehiculos"
+ },
+ {
+ "name": "Otros gastos de ...- Seguros / contra incendio"
+ }
+ ],
+ "name": "Otros gastos de gesti\u00f3n - Seguros"
+ },
+ {
+ "children": [
+ {
+ "name": "Otros ...- Otros gastos de gesti\u00f3n / sanciones administrativas"
+ },
+ {
+ "name": "Otros ...- Otros gastos de gesti\u00f3n / gastos extraordinarios ( )",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Otros ...- Otros gastos de gesti\u00f3n / otros gastos ( )",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Otros ...- Otros gastos de gesti\u00f3n / donaciones"
+ }
+ ],
+ "name": "Otros gastos de gesti\u00f3n - Otros gastos de gesti\u00f3n "
+ }
+ ],
+ "name": "Otros gastos de gesti\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdida por medici\u00f3n ...- Obligaciones financieras"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdida por medici\u00f3n ...- Activo inmovilizado / activos biol\u00f3gicos"
+ },
+ {
+ "name": "P\u00e9rdida por medici\u00f3n ...- Activo inmovilizado / inversiones inmobiliarias"
+ }
+ ],
+ "name": "P\u00e9rdida por medici\u00f3n ...- Activo inmovilizado"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / productos terminados "
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta, inversi\u00f3n inmoviliaria "
+ },
+ {
+ "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta, inmuebles, maquinaria y equipo "
+ },
+ {
+ "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta, intangibles "
+ },
+ {
+ "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta, activos biol\u00f3gicos"
+ }
+ ],
+ "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta"
+ },
+ {
+ "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / mercader\u00edas"
+ }
+ ],
+ "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable"
+ },
+ {
+ "name": "P\u00e9rdida por medici\u00f3n ...- Gastos por participaciones en negocios conjuntos"
+ },
+ {
+ "name": "P\u00e9rdida por medici\u00f3n ...- Participaci\u00f3n en los resultados de subsidiarias y afiliadas bajo el m\u00e9todo del valor patrimonial"
+ }
+ ],
+ "name": "P\u00e9rdida por medici\u00f3n de activos no financieros al valor razonable"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos financieros - P\u00e9rdida por instrumentos financieros derivados"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos ..- Participaci\u00f3n ../ participaciones en negocios conjuntos "
+ },
+ {
+ "name": "Gastos ..- Participaci\u00f3n ../ participaci\u00f3n en los resultados de subsidiarias y asociadas bajo el m\u00e9todo del valor patrimonial "
+ }
+ ],
+ "name": "Gastos financieros - Participaci\u00f3n en resultados de entidades relacionadas "
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos ...- Intereses por pr\u00e9stamos .../ obligaciones tributarias"
+ },
+ {
+ "name": "Gastos ...- Intereses por pr\u00e9stamos .../ obligaciones comerciales (compra de mercaderia)"
+ },
+ {
+ "name": "Gastos ...- Intereses por pr\u00e9stamos .../ obligaciones emitidas"
+ },
+ {
+ "name": "Gastos ...- Intereses por pr\u00e9stamos .../ documentos vendidos o descontados"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos ...- Intereses por ...- Prestamos de instituciones .../ otras entidades"
+ },
+ {
+ "name": "Gastos ...- Intereses por ...- Prestamos de instituciones .../ instituciones financieras"
+ }
+ ],
+ "name": "Gastos...- Intereses por pr\u00e9stamos .../ pr\u00e9stamos de instituciones financieras y otras entidades"
+ },
+ {
+ "name": "Gastos ...- Intereses por pr\u00e9stamos .../ otros instrumentos financieros por pagar (sobre giro bancario)"
+ },
+ {
+ "name": "Gastos ...- Intereses por pr\u00e9stamos.../ contratos de arrendamiento financiero"
+ }
+ ],
+ "name": "Gastos financieros - Intereses por pr\u00e9stamos y otras obligaciones"
+ },
+ {
+ "name": "Gastos financieros - Diferencia de cambio"
+ },
+ {
+ "name": "Gastos financieros - Descuentos concedidos por pronto pago"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos ...- Otros gastos financieros / gastos financieros en medici\u00f3n a valor descontado"
+ },
+ {
+ "name": "Gastos ...- Otros gastos financieros / primas por opciones"
+ }
+ ],
+ "name": "Gastos financieros - Otros gastos financieros"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos financieros - Gastos en operaciones de factoraje / gastos por menor valor "
+ }
+ ],
+ "name": "Gastos financieros - Gastos en operaciones de factoraje "
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos ...- P\u00e9rdida por medici\u00f3n de activos y pasivos financieros al valor razonable / otros "
+ },
+ {
+ "name": "Gastos ...- P\u00e9rdida por medici\u00f3n de activos y pasivos financieros al valor razonable / inversiones para negociaci\u00f3n "
+ },
+ {
+ "name": "Gastos ...- P\u00e9rdida por medici\u00f3n de activos y pasivos financieros al valor razonable / inversiones disponibles para la venta "
+ }
+ ],
+ "name": "Gastos financieros - P\u00e9rdida por medici\u00f3n de activos y pasivos financieros al valor razonable"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos financieros - Gastos en operaciones .../ pr\u00e9stamos de instituciones financieras y otras entidades"
+ },
+ {
+ "name": "Gastos financieros - Gastos en operaciones .../ emisi\u00f3n y colocaci\u00f3n de instrumentos representativos de deuda y patrimonio"
+ },
+ {
+ "name": "Gastos financieros - Gastos en operaciones .../ contratos de arrendamiento financiero"
+ },
+ {
+ "name": "Gastos financieros - Gastos en operaciones .../ documentos vendidos o descontados"
+ }
+ ],
+ "name": "Gastos financieros - Gastos en operaciones de endeudamiento y otros"
+ }
+ ],
+ "name": "Gastos financieros (gastos en operaciones de endudamiento, intereses,...)"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n / activos biol\u00f3gicos de origen vegetal"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n / activos biol\u00f3gicos de origen animal"
+ }
+ ],
+ "name": "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inversiones inmobiliarias / edificaciones"
+ }
+ ],
+ "name": "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de inversiones inmobiliarias"
+ },
+ {
+ "children": [
+ {
+ "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / plusval\u00eda mercantil "
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / costos de exploraci\u00f3n y desarrollo"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / f\u00f3rmulas, dise\u00f1os y prototipos"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / patentes y propiedad industrial"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / programas de computadora (software)"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / concesiones, licencias y otros derechos"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / otros activos intangibles"
+ }
+ ],
+ "name": "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de intangibles"
+ },
+ {
+ "children": [
+ {
+ "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / herramientas y unidades de reemplazo"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / edificaciones"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / equipo de transporte"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / equipos diversos"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / muebles y enseres"
+ }
+ ],
+ "name": "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de inmuebles maquinaria y equipo "
+ }
+ ],
+ "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Deterioro del valor de los activos"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n ../ desvalorizaci\u00f3n de inversiones ., instrumentos financieros representativos de derecho patrimonial"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n ../ desvalorizaci\u00f3n de inversiones mobiliarias, inversiones a ser mantenidas hasta el vencimento "
+ }
+ ],
+ "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / desvalorizaci\u00f3n de inversiones mobiliarias"
+ },
+ {
+ "children": [
+ {
+ "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de .., cuentas por cobrar al personal, a los accionistas(socios).."
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa, cuentas por cobrar diversas, relacionadas "
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa, cuentas por cobrar comerciales, relacionadas "
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa, cuentas por cobrar comerciales, terceros "
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa, cuentas por cobrar diversas, terceros"
+ }
+ ],
+ "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / desvalorizaci\u00f3n de existencias"
+ }
+ ],
+ "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Valuaci\u00f3n de activos"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n .../ activos biol\u00f3gicos de origen vegetal "
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n .../ activos biol\u00f3gicos de origen animal "
+ }
+ ],
+ "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n, costo de financiaci\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inversiones inmobiliarias / edificaciones, revaluaci\u00f3n"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inversiones inmoviliarias / edificaciones, costo de financiaci\u00f3n"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inversiones inmobiliarias / edificaciones, costo"
+ }
+ ],
+ "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inversiones inmobiliarias"
+ },
+ {
+ "children": [
+ {
+ "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos adquiridos en arrendamiento financiero .../ edificaciones"
+ }
+ ],
+ "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos adquiridos en arrendamiento financiero, inversiones inmobiliarias"
+ },
+ {
+ "children": [
+ {
+ "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / equipo de transporte"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / maquinarias y equipos de explotaci\u00f3n"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / edificaciones"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / herramientas y unidades de reemplazo"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / equipos diversos"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / muebles y enseres"
+ }
+ ],
+ "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo"
+ },
+ {
+ "children": [
+ {
+ "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n .../ activos biol\u00f3gicos de origen vegetal"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n .../ activos biol\u00f3gicos de origen animal"
+ }
+ ],
+ "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n, costo"
+ },
+ {
+ "children": [
+ {
+ "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ maquinarias y equipos de explotaci\u00f3n"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ edificaciones "
+ }
+ ],
+ "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inmuebles, maquinaria y equipo, costos de financiaci\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos adquiridos en arrendamiento .../ equipos diversos"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos adquiridos en .../ maquinarias y equipos de explotaci\u00f3n"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos adquiridos en arrendamiento .../ equipo de transporte"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos adquiridos en arrendamiento .../ edificaciones"
+ }
+ ],
+ "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos adquiridos en arrendamiento financiero "
+ },
+ {
+ "children": [
+ {
+ "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ edificaciones"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ maquinarias y equipos de explotaci\u00f3n"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ equipo de transporte"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ muebles y enseres"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ equipos diversos"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ herramientas y unidades de reemplazo"
+ }
+ ],
+ "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inmuebles, maquinaria y equipo, revaluaci\u00f3n"
+ }
+ ],
+ "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Depreciaci\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "name": "Valuaci\u00f3n y ...- Agotamiento / agotamiento de recursos naturales adquiridos"
+ }
+ ],
+ "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Agotamiento"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / concesiones, licencias y otros derechos"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / otros activos intangibles"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / f\u00f3rmulas, dise\u00f1os y prototipos"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / costos de exploraci\u00f3n y desarrollo"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / programas de computadora (software)"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / patentes y propiedad industrial "
+ }
+ ],
+ "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de intangibles / amortizaci\u00f3n de intangibles, costo"
+ },
+ {
+ "children": [
+ {
+ "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / costos de exploraci\u00f3n y desarrollo"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / f\u00f3rmulas, dise\u00f1os y prototipos"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / otros activos intangibles"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / patentes y propiedad industrial"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / programas de computadora (software)"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / concesiones, licencias y otros derechos"
+ }
+ ],
+ "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de intangibles / amortizaci\u00f3n de intangibles, revaluaci\u00f3n"
+ }
+ ],
+ "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Amortizaci\u00f3n de intangibles"
+ },
+ {
+ "children": [
+ {
+ "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para gastos de responsabilidad social"
+ },
+ {
+ "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para reestructuraciones"
+ },
+ {
+ "children": [
+ {
+ "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para protecci\u00f3n y remediaci\u00f3n del medio ambiente, costo"
+ },
+ {
+ "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para protecci\u00f3n y remediaci\u00f3n del medio ambiente, actualizaci\u00f3n financiera "
+ }
+ ],
+ "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para protecci\u00f3n y remediaci\u00f3n del medio ambiente"
+ },
+ {
+ "children": [
+ {
+ "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para garant\u00edas, actualizaci\u00f3n financiera "
+ },
+ {
+ "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para garant\u00edas, costo "
+ }
+ ],
+ "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para garant\u00edas "
+ },
+ {
+ "children": [
+ {
+ "name": "Valuaci\u00f3n y ...- Provisiones - Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado, costo"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Provisiones - Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del ..., actualizaci\u00f3n financiera"
+ }
+ ],
+ "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado"
+ },
+ {
+ "name": "Valuaci\u00f3n y deterioro ...- Provisiones / otras provisiones"
+ },
+ {
+ "children": [
+ {
+ "name": "Valuaci\u00f3n y ...- Provisiones - Provisi\u00f3n para litigios / provisi\u00f3n para litigios, actualizaci\u00f3n financiera"
+ },
+ {
+ "name": "Valuaci\u00f3n y ...- Provisones - Provisi\u00f3n para litigios / provisi\u00f3n para litigios, costo"
+ }
+ ],
+ "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para litigios"
+ }
+ ],
+ "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Provisiones"
+ }
+ ],
+ "name": "Valuaci\u00f3n y deterioro de activos y provisiones"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos financieros - Ingresos en operaciones de factoraje (factoring)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ingresos financieros - Dividendos ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ingresos financieros - Descuentos obtenidos por pronto pago",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ingresos financieros - Diferencia en Cambio (desajuste)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ingresos financieros - Ganancia por instrumento financiero derivado",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos ...- Rendimientos ganados / instrumentos financieros representativos de derecho patrimonial",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ingresos ...- Rendimientos ganados / inversiones a ser mantenidas hasta vencimiento",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ingresos ...- Rendimientos ganados / pr\u00e9stamos otorgados (Intereses Moratorios)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ingresos ...- Rendimientos ganados / dep\u00f3sitos en instituciones financieras",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos ...- Rendimientos ganados / cuentas por cobrar comerciales / Por Devengar",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ingresos ...- Rendimientos ganados / cuentas por cobrar comerciales / Devengado",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos ...- Rendimientos ganados / cuentas por cobrar comerciales"
+ }
+ ],
+ "name": "Ingresos financieros - Rendimientos Ganados (moras e intereses cobrados)"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos...- Otros ingresos ... /ingresos financieros en medici\u00f3n a valor descontado (venta al cr\u00e9dito)",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos financieros - Otros ingresos financieros"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos financieros - Participaci\u00f3n en.../Participaci\u00f3n en result de subsidiarias y asociadas bajo m\u00e9todo de valor patrimonial",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ingresos financieros - Participaci\u00f3n en.../Ingresos por participaciones en negocios conjuntos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos financieros - Participaci\u00f3n en resultados de entidades relacionadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos financieros - Ganancia por.../Inversiones mantenidas para negociaci\u00f3n ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ingresos financieros - Ganancia por.../Inversiones disponibles para la venta",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ingresos financieros - Ganancia por.../Otras",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ingresos financieros - Ganancia por medici\u00f3n de activos y pasivos financieros al valor razonable"
+ }
+ ],
+ "name": "Ingresos financieros "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ganancia por medici\u00f3n ...- Activo inmovilizado / activos biol\u00f3gicos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ganancia por medici\u00f3n ...- Activo inmovilizado / inversiones inmobiliarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ganancia por medici\u00f3n de activos no financieros al valor razonable - Activo inmovilizado"
+ },
+ {
+ "children": [
+ {
+ "name": "Ganancia por medici\u00f3n ...- Activo realizable / mercader\u00edas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Inversiones inmobiliarias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Intangibles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Inmuebles, maquinaria y equipo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Activos biol\u00f3gicos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta "
+ },
+ {
+ "name": "Ganancia por medici\u00f3n ...- Activo realizable / productos terminados",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ganancia por medici\u00f3n activos no financieros al valor razonable - Activo realizable "
+ }
+ ],
+ "name": "Ganancia por medici\u00f3n de activos no financieros al valor razonable"
+ },
+ {
+ "children": [
+ {
+ "name": "Otros ingresos de gesti\u00f3n - Servicios en beneficio del personal",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Otros ingresos de gesti\u00f3n - Comisiones y corretajes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de activos biol\u00f3gicos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de inmuebles, maquinaria y equipo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de intangibles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de inversiones inmobiliarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Otros ingresos ...- Recuperaci\u00f3n de deterioro de cuentas de activos inmovilizados"
+ },
+ {
+ "children": [
+ {
+ "name": "Otros ingresos ...- Recuperaci\u00f3n ... /cuentas de cobranza dudosa",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Otros ingresos ...- Recuperaci\u00f3n .../ desvalorizaci\u00f3n de existencias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Otros ingresos ...- Recuperaci\u00f3n .../ desvalorizaci\u00f3n de inversiones mobiliarias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Otros ingresos ...- Recuperaci\u00f3n de cuentas de valuaci\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "name": "Otros ingresos ...- Alquileres / equipos diversos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Otros ingresos ...- Alquileres / equipo de transporte",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Otros ingresos ...- Alquileres / maquinarias y equipos de explotaci\u00f3n",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Otros ingresos ...- Alquileres / edificaciones",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Otros ingresos ...- Alquileres / terrenos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Otros ingresos de gesti\u00f3n - Alquileres"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / otros ingresos de gesti\u00f3n",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / interes minoritario ( )",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / resultados por exposici\u00f3n a la inflaci\u00f3n ( )",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / dividendos de acciones preferentes ( )",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / ingresos extraordinarios ( )",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / otros ingresos de gesti\u00f3n"
+ },
+ {
+ "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / sudsidios gubernamentales ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / reclamos al seguro",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / donaciones",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n"
+ },
+ {
+ "name": "Otros ingresos de gesti\u00f3n - Regalias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Otros ingresos ...- Enajenaci\u00f3n .../ activos biol\u00f3gicos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Otros ingresos ...- Enajenaci\u00f3n .../ inversiones mobiliarias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Otros ingresos ...- Enajenaci\u00f3n .../ activos adquiridos en arrendamiento financiero",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Otros ingresos ...- Enajenaci\u00f3n .../ inversiones inmobiliarias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Otros ingresos ...- Enajenaci\u00f3n .../ intangibles",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Otros ingresos ...- Enajenaci\u00f3n .../ inmuebles, maquinaria y equipo intangible",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Otros ingresos ...- Enajenaci\u00f3n de activos inmovilizados "
+ }
+ ],
+ "name": "Otros ingresos de gesti\u00f3n "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Descuentos ...- Descuentos,rebajas y bonificaciones concedidos / relacionadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Descuentos ...- Descuentos,rebajas y bonificaciones concedidos / terceros",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Descuentos ...- Descuentos,rebajas y bonificaciones concedidos"
+ }
+ ],
+ "name": "Descuentos, rebajas y bonificaciones concedidos"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Descuentos ...- Descuentos,rebajas y bonificaciones obtenidos / terceros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Descuentos ...- Descuentos,rebajas y bonificaciones obtenidos / relacionadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Descuentos ...- Descuentos, rebajas y bonificaciones obtenidos"
+ }
+ ],
+ "name": "Descuentos, rebajas y bonificaciones obtenidos"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipo de seguridad"
+ },
+ {
+ "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / muebles y enseres"
+ },
+ {
+ "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipos diversos "
+ },
+ {
+ "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / otros equipos "
+ },
+ {
+ "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / maquinarias y otros equipos de explotaci\u00f3n"
+ },
+ {
+ "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipo de transporte"
+ },
+ {
+ "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / edificaciones"
+ },
+ {
+ "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipo de comunicaci\u00f3n"
+ }
+ ],
+ "name": "Producci\u00f3n de activo inmovilizado - Inmuebles, maquinaria y equipo"
+ },
+ {
+ "children": [
+ {
+ "name": "Producci\u00f3n de activo ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo de origen animal "
+ },
+ {
+ "name": "Producci\u00f3n de activo ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo de origen vegetal"
+ }
+ ],
+ "name": "Producci\u00f3n de activo inmovilizado - Activos biol\u00f3gicos "
+ },
+ {
+ "children": [
+ {
+ "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, intangibles"
+ },
+ {
+ "children": [
+ {
+ "name": "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, activos biol\u00f3gicos en desarrollo, de origen animal"
+ },
+ {
+ "name": "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, activos biol\u00f3gicos en desarrollo, de origen vegetal"
+ }
+ ],
+ "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, activos biol\u00f3gicos en desarrollo "
+ },
+ {
+ "children": [
+ {
+ "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n .../ costos de financiaci\u00f3n inversiones inmobiliarias, edificaciones"
+ }
+ ],
+ "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, inversiones inmobiliarias"
+ },
+ {
+ "children": [
+ {
+ "name": "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, inmuebles, maquinaria y equipo, edificaciones "
+ },
+ {
+ "name": "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, inmuebles, ..., maquinarias y otros equipos de explotaci\u00f3n "
+ }
+ ],
+ "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, inmuebles, maquinaria y equipo"
+ }
+ ],
+ "name": "Producci\u00f3n de activo inmovilizado - Costos de financiaci\u00f3n capitalizados "
+ },
+ {
+ "children": [
+ {
+ "name": "Producci\u00f3n de activo ...- Intangibles / programas de computadora (software)"
+ },
+ {
+ "name": "Producci\u00f3n de activo ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos "
+ },
+ {
+ "name": "Producci\u00f3n de activo ...- Intangibles / costos de exploraci\u00f3n y desarrollo"
+ }
+ ],
+ "name": "Producci\u00f3n de activo inmovilizado - Intangibles"
+ },
+ {
+ "children": [
+ {
+ "name": "Producc\u00edon de activo ...- Inversiones inmobiliarias / edificaciones"
+ }
+ ],
+ "name": "Producci\u00f3n de activo inmovilizado - Inversiones inmobiliarias"
+ }
+ ],
+ "name": "Producci\u00f3n de activo inmovilizado"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas - Software",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas - Prestaci\u00f3n de servicios / terceros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas - Prestaci\u00f3n de servicios / relacionadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas - Prestaci\u00f3n de servicios"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ventas - Mercader\u00edas / mercader\u00edas inmuebles, terceros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas - Mercader\u00edas / mercader\u00edas inmuebles, relacionadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas - Mercader\u00edas / mercader\u00edas inmuebles"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas - Mercader\u00edas / mercader\u00edas otras, relacionadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas - Mercader\u00edas / mercader\u00edas otras, terceros (Venta Diferida)",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas - Mercader\u00edas / mercader\u00edas otras"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, terceros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, relacionadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, relacionadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, terceros",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas, relacionadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas terceros - Categoria de productos 01",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas, terceros"
+ }
+ ],
+ "name": "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas"
+ }
+ ],
+ "name": "Ventas - Mercader\u00edas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, terceros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, relacionadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas - Productos terminados / productos de extracci\u00f3n terminados, terceros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas - Productos terminados / productos de extracci\u00f3n terminados, relacionadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas - Productos terminados / productos de extracci\u00f3n terminados "
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas - Productos terminados / productos manufacturados, relacionadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas - Productos terminados / productos manufacturados, terceros",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas - Productos terminados - Productos manufacturados "
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas - Productos terminados / existencias de servicios, relacionadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas - Productos terminados / existencias de servicios, terceros",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas - Productos terminados / existencias de servicios terminados "
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas - Productos terminados / productos inmuebles terminados, terceros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas - Productos terminados / productos inmuebles terminados, relacionadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas - Productos terminados / productos inmuebles terminados"
+ }
+ ],
+ "name": "Ventas - Productos terminados "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ventas - Devoluciones ...- Productos terminados terceros / productos de extracc\u00edon terminados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas - Devoluciones ...- Productos terminados terceros / productos agropecuarios y pisc\u00edcolas terminados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas - Devoluciones ...- Productos terminados terceros / productos manufacturados ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas - Devoluciones ...- Productos terminados terceros / existencias de servicios terminados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas - Devoluciones ...- Productos terminados terceros / productos inmuebles terminados",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas - Devoluciones sobre ventas / productos terminados terceros"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas - Devoluciones ...- Subproductos, desechos .../ subproductos ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas - Devoluciones ...- Subproductos, desechos ... / desechos y desperdicios ",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas - Devoluciones ...- Subproductos, desechos y desperdicios, relacionadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas - Devoluciones - Prestaci\u00f3n de servicios / relacionadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas - Devoluciones - Prestaci\u00f3n de servicios / terceros",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas - Devoluciones - Prestaci\u00f3n de servicios "
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas - Devoluciones ...- Productos terminados .../ productos inmuebles terminados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas - Devoluciones ...- Productos terminados .../ existencias de servicios terminados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas - Devoluciones ...- Productos terminados .../ productos agropecuarios y pisc\u00edcolas terminados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas - Devoluciones ...- Productos terminados .../ productos manufacturados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas - Devoluciones ...- Productos terminados .../ productos de extracc\u00edon terminados",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas - Devoluciones ...- Productos terminados, relacionadas "
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas - Devoluciones ...- Subproductos, desechos .../ subproductos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas - Devoluciones ...- Subproductos, desechos ... / desechos y desperdicios",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas - Devoluciones ...- Subproductos, desechos y desperdicios, terceros"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas - Devoluciones ...- Mercaderias relacionadas / mercader\u00edas manufacturadas ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas de extracc\u00edon ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas agropecuarias y pisc\u00edcolas ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas inmuebles ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas otras ",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas - Devoluciones sobre ventas / mercader\u00edas relacionadas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas manufacturadas - Categoria de productos 01",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas manufacturadas "
+ },
+ {
+ "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas agropecuarias y pisc\u00edcolas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas de extracc\u00edon",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas otras",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas inmuebles",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas - Devoluciones sobre ventas - Mercader\u00edas terceros"
+ }
+ ],
+ "name": "Ventas - Devoluciones sobre ventas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ventas - Subproductos, desechos ... / subproductos, relacionadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas - Subproductos, desechos ... / subproductos, terceros",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas - Subproductos , desechos y desperdicios / subproductos"
+ },
+ {
+ "children": [
+ {
+ "name": "Ventas - Subproductos, desechos... / desechos y desperdicios, terceros ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas - Subproductos, desechos... / desechos y desperdicios, relacionadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ventas - Subproductos , desechos y desperdicios / desechos y desperdicios"
+ }
+ ],
+ "name": "Ventas - Subproductos, desechos y desperdicios"
+ }
+ ],
+ "name": "Ventas (Ingresos)"
+ },
+ {
+ "children": [
+ {
+ "name": "Cargas cubiertas por provisiones - Cargas cubiertas por provisiones"
+ }
+ ],
+ "name": "Cargas cubiertas por provisiones"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Costo de ...- Productos terminados / productos manufacturados, terceros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de ...- Productos terminados / productos manufacturados, relacionadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Costo de ventas - Productos terminados / productos manufacturados"
+ },
+ {
+ "name": "Costo de ventas - Productos terminados / costos de producci\u00f3n no absorbido, productos terminados ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Costo de ...- Productos terminados / existencias de servicios terminados, terceros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de ...- Productos terminados / existencias de servicios terminados, relacionadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Costo de ventas - Productos terminados / existencias de servicios terminados"
+ },
+ {
+ "children": [
+ {
+ "name": "Costo de ...- Productos terminados / productos inmuebles terminados, relacionadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de ...- Productos terminados / productos inmuebles terminados, terceros",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Costo de ventas - Productos terminados / productos inmuebles terminados"
+ },
+ {
+ "children": [
+ {
+ "name": "Costo de ...- Productos terminados / costos de financiaci\u00f3n, productos terminados, terceros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de ...- Productos terminados / costos de financiaci\u00f3n, productos terminados, relacionadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Costo de ventas - Productos terminados / costos de financiaci\u00f3n, productos terminados"
+ },
+ {
+ "children": [
+ {
+ "name": "Costo de ...- Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, terceros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de ...- Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, relacionadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Costo de ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados"
+ },
+ {
+ "children": [
+ {
+ "name": "Costo de ...- Productos terminados / productos de extracci\u00f3n terminados, terceros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de ...- Productos terminados / productos de extracci\u00f3n terminados, relacionadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Costo de ventas - Productos terminados / productos de extracci\u00f3n terminados"
+ },
+ {
+ "name": "Costo de ventas - Productos terminados / costo de ineficiencia, productos terminados ",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Costo de ventas - Productos terminados"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Costo de ...- Subproductos, desechos .../ subproductos, terceros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de ...- Subproductos, desechos .../ subproductos, relacionadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Costo de ventas - Subproductos, desechos y desperdicios / subproductos"
+ },
+ {
+ "children": [
+ {
+ "name": "Costo de ...- Subproductos, desechos .../ desechos y desperdicios, relacionadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de ...- Subproductos, desechos .../ desechos y desperdicios, terceros",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Costo de ventas - Subproductos, desechos y desperdicios / desechos y desperdicios "
+ }
+ ],
+ "name": "Costo de ventas - Subproductos, desechos y desperdicios"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas inmuebles, relacionadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas inmuebles, terceros",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas inmuebles"
+ },
+ {
+ "children": [
+ {
+ "name": "Costo de ventas - Mercader\u00edas / otras mercader\u00edas, relacionadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de ventas - Mercader\u00edas / otras mercader\u00edas, terceros",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Costo de ventas - Mercader\u00edas / otras mercader\u00edas"
+ },
+ {
+ "children": [
+ {
+ "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, terceros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, relacionadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Costo de ventas - Mercader\u00edas / mercaderi\u00e1s de extracci\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, terceros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, relacionadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas, terceros - Categoria de productos 01",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas, terceros"
+ },
+ {
+ "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas, relacionadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas"
+ }
+ ],
+ "name": "Costo de ventas - Mercader\u00edas"
+ },
+ {
+ "children": [
+ {
+ "name": "Costo de ventas - Servicios / relacionadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de ventas - Servicios / terceros (Costo diferido)",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Costo de ventas - Servicios"
+ },
+ {
+ "children": [
+ {
+ "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / mercader\u00edas ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / productos terminados ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / envases y embalajes ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / materiales auxiliares, suministros y repuestos ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / materias primas ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / existencias por recibir ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / productos en proceso ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / subproductos, desechos y desperdicios ",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias "
+ }
+ ],
+ "name": "Costo de ventas "
+ },
+ {
+ "children": [
+ {
+ "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de existencias de servicios"
+ },
+ {
+ "children": [
+ {
+ "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n ... / embalajes"
+ },
+ {
+ "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n ... / envases"
+ }
+ ],
+ "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de envases y embalajes"
+ },
+ {
+ "children": [
+ {
+ "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos extra\u00eddos en proceso de transformaci\u00f3n"
+ },
+ {
+ "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos agropecuarios y pisc\u00edcolas en proceso"
+ },
+ {
+ "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos en proceso de manufactura "
+ },
+ {
+ "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / otros productos en proceso "
+ },
+ {
+ "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos inmuebles en proceso"
+ },
+ {
+ "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / existencias de productos en proceso "
+ }
+ ],
+ "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso "
+ },
+ {
+ "children": [
+ {
+ "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de subproductos .../ desechos y desperdicios"
+ },
+ {
+ "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de subproductos .../ sub productos"
+ }
+ ],
+ "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de subproductos, desechos y desperdicios"
+ },
+ {
+ "children": [
+ {
+ "name": "Variaci\u00f3n de la producc\u00edon almacenada - Variaci\u00f3n de productos terminados / productos de extracci\u00f3n terminados"
+ },
+ {
+ "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / productos agropecuarios y pisc\u00edcolas terminados "
+ },
+ {
+ "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / productos inmuebles terminados "
+ },
+ {
+ "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / existencias de servicios terminados "
+ },
+ {
+ "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / productos manufacturados"
+ }
+ ],
+ "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados"
+ }
+ ],
+ "name": "Variaci\u00f3n de la producci\u00f3n almacenada"
+ },
+ {
+ "children": [
+ {
+ "name": "Cargas imputables ...- Cargas imputables a cuentas de costos y gastos"
+ },
+ {
+ "name": "Cargas imputables ...- Gastos financieros imputables a cuentas de existencias"
+ }
+ ],
+ "name": "Cargas imputables a cuentas de costos y gastos"
+ },
+ {
+ "children": [
+ {
+ "name": "Impuesto a la ...- Impuesto a la renta /corriente",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Impuesto a la ...- Impuesto a la renta /diferido",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Impuesto a la renta "
+ },
+ {
+ "children": [
+ {
+ "name": "Determinaci\u00f3n del resultado del ejercicio - P\u00e9rdida",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Determinaci\u00f3n del resultado del ejercicio - Utilidad",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Determinaci\u00f3n del resultado del ejercicio"
+ },
+ {
+ "children": [
+ {
+ "name": "Valor agregado - Valor agregado"
+ }
+ ],
+ "name": "Valor agregado"
+ },
+ {
+ "children": [
+ {
+ "name": "Excedente bruto ...- Exdedente bruto (insuficiencia bruta) de explotaci\u00f3n "
+ }
+ ],
+ "name": "Excedente bruto (insuficiencia bruta) de explotaci\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "name": "Margen comercial - Margen comercial"
+ }
+ ],
+ "name": "Margen comercial (Saldos intermediarios de gesti\u00f3n)"
+ },
+ {
+ "children": [
+ {
+ "name": "Producci\u00f3n del ejercicio - Producci\u00f3n de servicios "
+ },
+ {
+ "name": "Producci\u00f3n del ejercicio - Producci\u00f3n de bienes"
+ },
+ {
+ "name": "Producci\u00f3n del ejercicio - Producci\u00f3n de activo inmovilizado"
+ }
+ ],
+ "name": "Producci\u00f3n del ejercicio"
+ },
+ {
+ "children": [
+ {
+ "name": "Resultado de explotaci\u00f3n - Resultado de explotaci\u00f3n"
+ }
+ ],
+ "name": "Resultado de explotaci\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "name": "Resultado antes ...- Resultado antes de participaciones e impuestos "
+ }
+ ],
+ "name": "Resultado antes de participaciones e impuestos "
+ }
+ ],
+ "name": "Cuentas de Ganancias y Perdidas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
"name": "Costo de Producci\u00f3n - Otros Costos Directos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "Costo de Producci\u00f3n - Gastos Indirectos - Mano de Obra Indirecta",
- "root_type": "Expense"
- },
- {
"children": [
{
"name": "Costo de Producci\u00f3n - mat. y sum. indirectos / Materiales Auxiliares",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Costo de Producci\u00f3n - mat. y sum. indirectos / Repuestos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Costo de Producci\u00f3n - mat. y sum. indirectos / Suministros",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
- "name": "Costo de Producci\u00f3n - Gastos Indirectos - Materiales y Suministros Indirectos",
- "root_type": "None"
+ "name": "Costo de Producci\u00f3n - Gastos Indirectos - Materiales y Suministros Indirectos"
},
{
"children": [
{
"name": "Costo de Producci\u00f3n - gastos indirectos / Otros Gastos de Producci\u00f3n Indirectos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / agua ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / combus. lubric. unidades de transp. ",
- "root_type": "Expense"
+ "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. equipos diversos ",
+ "report_type": "Profit and Loss"
},
{
"name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. herramientas ",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. muebles y enseres ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquiler locales",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. equipos diversos ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. unidades de transp. ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repar. edif. locales ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / arrendamiento financiero (leasing) ",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquileres varios ",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquiler locales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / combus. lubric. unidades de transp. ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. unidades de transp. ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repar. edif. locales ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / arrendamiento financiero (leasing) ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / agua ",
+ "report_type": "Profit and Loss"
},
{
"name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / electricidad ",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos ",
- "root_type": "None"
+ "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos "
}
],
- "name": "Costo de Producci\u00f3n - Gastos Indirectos - Otros Gastos de Producci\u00f3n Indirectos",
- "root_type": "None"
+ "name": "Costo de Producci\u00f3n - Gastos Indirectos - Otros Gastos de Producci\u00f3n Indirectos"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Gastos Indirectos - Mano de Obra Indirecta",
+ "report_type": "Profit and Loss"
}
],
- "name": "Costo de Producci\u00f3n - Gastos de Producci\u00f3n Indirectos",
- "root_type": "None"
+ "name": "Costo de Producci\u00f3n - Gastos de Producci\u00f3n Indirectos"
+ },
+ {
+ "children": [
+ {
+ "name": "Costo de Producci\u00f3n - mat. y sum. directos / Envases ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - mat. y sum. directos / Embalajes ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - mat. y sum. directos / Materia Prima ",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Costo de Producci\u00f3n - Materiales y Suministros Directos"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Costo de Producci\u00f3n - Gastos adicionales .../ capacitaci\u00f3n al personal ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Gastos adicionales .../ accident. trab. y enferm. prof",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Gastos adicionales .../ uniformes al personal ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Gastos adicionales .../ refrigerio del personal",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Gastos adicionales .../ gastos recreativos ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Gastos adicionales .../ movilidad del personal ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Gastos adicionales .../ bonificaci\u00f3n por riesgo de caja ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Gastos adicionales .../ movilidad por labores",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Gastos adicionales .../ regimen de prestaciones salud ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Gastos adicionales .../ regimen de pensiones ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Gastos adicionales .../ seguros de vida LEY 49226",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Gastos adicionales .../ asignaci\u00f3n familiar LEY 25129",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Gastos adicionales .../ refrigerio al personal ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Gastos adicionales .../ atenciones al personal ",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Costo de Producci\u00f3n - Gastos adicionales a las remuneraciones "
+ },
+ {
+ "children": [
+ {
+ "name": "Costo de Producci\u00f3n - Otras remuneraciones / indemnizaci\u00f3n especiales ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Otras remuneraciones / trabajos eventuales ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Otras remuneraciones / gratificaci\u00f3n obreros ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Otras remuneraciones / gratificaci\u00f3n de empleados ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Otras remuneraciones / bonificaciones D.S empleados ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Otras remuneraciones / horas extras empleados ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Otras remuneraciones / bonificaciones D.S obreros ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Otras remuneraciones / subsidios por enfermedad ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Otras remuneraciones / aguinaldos ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Otras remuneraciones / practicas pre-profecionales ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Otras remuneraciones / vacaciones empleados ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Otras remuneraciones / vacaciones obreros ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Otras remuneraciones / asignaci\u00f3n familiar ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Otras remuneraciones / bonificaciones extraordinarias ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Otras remuneraciones / horas extras obreros ",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Costo de Producci\u00f3n - Otras remuneraciones "
+ },
+ {
+ "children": [
+ {
+ "name": "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones / sueldos ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones / salarios ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones / remuneraciones en especie ",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones "
+ }
+ ],
+ "name": "Costo de Producci\u00f3n - Mano de Obra Directa"
}
],
- "name": "Costo de Producci\u00f3n ",
- "root_type": "None"
+ "name": "Costo de Producci\u00f3n "
},
{
"children": [
{
- "name": "Gastos de ventas - Publicidad ",
- "root_type": "Expense"
+ "name": "Gastos de administraci\u00f3n - Depreciaci\u00f3n y Amortizaci\u00f3n",
+ "report_type": "Profit and Loss"
},
{
- "name": "Gastos de ventas - Alquiler de locales y servicios basicos ",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Gastos de ventas - Sueldos,comisiones y otras remuneraciones / sueldos",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Sueldos, comisones y otras remuneraciones / comisiones",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Sueldos, comisones y otras remuneraciones / remuneraciones en especie",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de ventas - Sueldos,comisiones y otras remuneraciones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de ventas - Gastos adicionales .../ regimen de pensiones ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ regimen de prestaciones salud ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ accident. trab., enferm. prof y otros seguros",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ capacitaci\u00f3n al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ uniformes al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ movilidad y refrigerios",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ atenciones al personal y gastos recreativos",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de ventas - Gastos adicionales a las remuneraciones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de ventas - Otras remuneraciones / asignaci\u00f3n familiar y bonificaciones",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / vacaciones",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / gratificaciones",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / subsidios por enfermedad ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / indemnizaci\u00f3n especiales ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / practicas pre-profecionales ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / gratificaciones",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / horas extras",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de ventas - Otras remuneraciones ",
- "root_type": "None"
- },
- {
- "name": "Gastos de ventas - Honorarios profecionales ",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Gastos de ventas - Otras cargas de personal / embalajes y otros ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras cargas de personal / pasajes terrestres ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras cargas de personal / telecomunicaciones (telefono, internet,...)",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras cargas de personal / pasajes aereos ",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de ventas - Otras cargas de personal ",
- "root_type": "None"
- },
- {
- "name": "Gastos de ventas - Mantenimiento de inmuebles, maquinarias y equipos ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otros gastos de ventas",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de ventas ",
- "root_type": "None"
- },
- {
- "children": [
- {
"name": "Gastos de administraci\u00f3n - Gastos varios ",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Gastos de administraci\u00f3n - Cotizaci\u00f3n, licitaci\u00f3n, donaciones y otros ",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de administraci\u00f3n - Penalidades, tributos y seguros ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / honorarios profesionales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / transferencias de fondos ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / talonarios de cheques ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / mantenimiento, ctas bancarias ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / gastos notariales, registro y judicial",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / servicios de seguridad ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / otros servicios bancarios",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros "
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / electricidad ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / agua ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquiler locales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquileres varios ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / arrendamiento financiero (leasing) ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. unidades de transp. ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. muebles y enseres ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repar. edif. locales ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. equipos diversos ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. herramientas ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / combus. lubric. unidades de transp. ",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos "
},
{
"children": [
{
"name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / regimen de pensiones ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / remuneraci\u00f3n al directorio ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / telefonos ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / practicas pre-profecionales",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / vacaciones empleados ",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / regimen de prestaciones salud ",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / aguinaldos ",
- "root_type": "Expense"
+ "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / practicas pre-profecionales",
+ "report_type": "Profit and Loss"
},
{
"name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / subsidios por enfermedad ",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / remuneraci\u00f3n al directorio ",
+ "report_type": "Profit and Loss"
},
{
"name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / gratificaci\u00f3n de empleados ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / horas extras empleados ",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / remuneraciones en especie ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / sueldos ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / otras cargas de personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / pasajes aereos ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / movilidad al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / uniformes al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / capacitaci\u00f3n al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / atenciones al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / refrigerio al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / asignaci\u00f3n familiar ",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / envio correspondencia ",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / otras cargas de personal ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / pasajes aereos ",
+ "report_type": "Profit and Loss"
},
{
"name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / pasajes terrestres ",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / movilidad al personal ",
+ "report_type": "Profit and Loss"
},
{
"name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / bonificaci\u00f3n por riesgo de caja ",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / uniformes al personal ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / capacitaci\u00f3n al personal ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / atenciones al personal ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / refrigerio al personal ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / telefonos ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / horas extras empleados ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / sueldos ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / asignaci\u00f3n familiar ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / aguinaldos ",
+ "report_type": "Profit and Loss"
}
],
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones ",
- "root_type": "None"
- },
- {
- "name": "Gastos de administraci\u00f3n - Depreciaci\u00f3n y Amortizaci\u00f3n",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Penalidades, tributos y seguros ",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / gastos notariales, registro y judicial",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / honorarios profesionales",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / transferencias de fondos ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / mantenimiento, ctas bancarias ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / servicios de seguridad ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / otros servicios bancarios",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / talonarios de cheques ",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquileres varios ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. unidades de transp. ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. muebles y enseres ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repar. edif. locales ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. herramientas ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / combus. lubric. unidades de transp. ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / electricidad ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / agua ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / arrendamiento financiero (leasing) ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquiler locales",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. equipos diversos ",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos ",
- "root_type": "None"
+ "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones "
},
{
"name": "Gastos de administraci\u00f3n - Publicidad, representaci\u00f3n y otros servicios de personal",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
- "name": "Gastos de administraci\u00f3n ",
- "root_type": "None"
+ "name": "Gastos de administraci\u00f3n "
},
{
"children": [
{
"children": [
{
- "name": "Gastos financieros - Otras cargas financieras / intereses moratorios",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Otras cargas financieras / pago tributos y contribuciones ",
- "root_type": "Expense"
- },
- {
"name": "Gastos financieros - Otras cargas financieras / comisi\u00f3n tarjeta de credito ",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos financieros - Otras cargas financieras / intereses moratorios",
+ "report_type": "Profit and Loss"
},
{
"name": "Gastos financieros - Otras cargas financieras / gastos cheques devueltos ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Otras cargas financieras / intereses SUNAT ",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Gastos financieros - Otras cargas financieras / intereses de leasing",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos financieros - Otras cargas financieras / pago tributos y contribuciones ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos financieros - Otras cargas financieras / intereses SUNAT ",
+ "report_type": "Profit and Loss"
}
],
- "name": "Gastos financieros - Otras cargas financieras ",
- "root_type": "None"
+ "name": "Gastos financieros - Otras cargas financieras "
},
{
"children": [
{
- "name": "Gastos financieros - Interes y gastos financieros / intereses de pagares ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / interes compensatorio - por cartera",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / perdida por diferencia de cambio",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / descuentos concedidos por pronto pago",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / intereses y gastos de prestamo",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / devolucion de documentos de cobranza",
- "root_type": "Expense"
- },
- {
"name": "Gastos financieros - Interes y gastos financieros / interes por Letras en descuento",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / cargo intereses moratorios ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / cargo intereses compensatorios ",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Gastos financieros - Interes y gastos financieros / intereses,compra,mercader\u00eda ",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos financieros - Interes y gastos financieros / devolucion de documentos de cobranza",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos financieros - Interes y gastos financieros / interes compensatorio - por cartera",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos financieros - Interes y gastos financieros / perdida por diferencia de cambio",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos financieros - Interes y gastos financieros / descuentos concedidos por pronto pago",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos financieros - Interes y gastos financieros / intereses de pagares ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos financieros - Interes y gastos financieros / cargo intereses compensatorios ",
+ "report_type": "Profit and Loss"
},
{
"name": "Gastos financieros - Interes y gastos financieros / intereses por sobregiros ",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos financieros - Interes y gastos financieros / cargo intereses moratorios ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos financieros - Interes y gastos financieros / intereses y gastos de prestamo",
+ "report_type": "Profit and Loss"
},
{
"name": "Gastos financieros - Interes y gastos financieros / gastos por atrazo, cuotas bancarias",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
- "name": "Gastos financieros - Interes y gastos financieros ",
- "root_type": "None"
+ "name": "Gastos financieros - Interes y gastos financieros "
}
],
- "name": "Gastos financieros ",
- "root_type": "None"
+ "name": "Gastos financieros "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Gastos de ventas - Otras remuneraciones / horas extras",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de ventas - Otras remuneraciones / vacaciones",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de ventas - Otras remuneraciones / gratificaciones",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de ventas - Otras remuneraciones / asignaci\u00f3n familiar y bonificaciones",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de ventas - Otras remuneraciones / indemnizaci\u00f3n especiales ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de ventas - Otras remuneraciones / practicas pre-profecionales ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de ventas - Otras remuneraciones / gratificaciones",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de ventas - Otras remuneraciones / subsidios por enfermedad ",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Gastos de ventas - Otras remuneraciones "
+ },
+ {
+ "name": "Gastos de ventas - Otros gastos de ventas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de ventas - Publicidad ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos de ventas - Sueldos, comisones y otras remuneraciones / comisiones",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de ventas - Sueldos,comisiones y otras remuneraciones / sueldos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de ventas - Sueldos, comisones y otras remuneraciones / remuneraciones en especie",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Gastos de ventas - Sueldos,comisiones y otras remuneraciones"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos de ventas - Gastos adicionales .../ regimen de pensiones ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de ventas - Gastos adicionales .../ accident. trab., enferm. prof y otros seguros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de ventas - Gastos adicionales .../ regimen de prestaciones salud ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de ventas - Gastos adicionales .../ capacitaci\u00f3n al personal ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de ventas - Gastos adicionales .../ movilidad y refrigerios",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de ventas - Gastos adicionales .../ atenciones al personal y gastos recreativos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de ventas - Gastos adicionales .../ uniformes al personal ",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Gastos de ventas - Gastos adicionales a las remuneraciones "
+ },
+ {
+ "name": "Gastos de ventas - Honorarios profecionales ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de ventas - Alquiler de locales y servicios basicos ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de ventas - Mantenimiento de inmuebles, maquinarias y equipos ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos de ventas - Otras cargas de personal / telecomunicaciones (telefono, internet,...)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de ventas - Otras cargas de personal / embalajes y otros ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de ventas - Otras cargas de personal / pasajes aereos ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gastos de ventas - Otras cargas de personal / pasajes terrestres ",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Gastos de ventas - Otras cargas de personal "
+ }
+ ],
+ "name": "Gastos de ventas "
}
],
- "name": "Cuentas de Centros de Costo",
- "root_type": "None"
+ "name": "Cuentas de Centros de Costo"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Derechos sobre instrumentos financieros derivados - Contratos a t\u00e9rmino (forward)"
+ },
+ {
+ "name": "Derechos sobre instrumentos financieros derivados - Contratos a futuro "
+ },
+ {
+ "name": "Derechos sobre instrumentos financieros derivados - Permutas financieras (swap) "
+ },
+ {
+ "name": "Derechos sobre instrumentos financieros derivados - Contratos de opci\u00f3n "
+ }
+ ],
+ "name": "Derechos sobre instrumentos financieros derivados "
+ },
+ {
+ "children": [
+ {
+ "name": "Otras cuentas de orden deudoras - Diversas"
+ },
+ {
+ "children": [
+ {
+ "name": "Otras cuentas de orden deudoras - Bienes dados de baja / inmuebles, maquinaria y equipo"
+ },
+ {
+ "name": "Otras cuentas de orden deudoras - Bienes dados de baja / suministros "
+ }
+ ],
+ "name": "Otras cuentas de orden deudoras - Bienes dados de baja "
+ },
+ {
+ "children": [
+ {
+ "name": "Otras cuentas de orden deudoras - Contratos aprobados / contratos en tr\u00e1mite "
+ },
+ {
+ "name": "Otras cuentas de orden deudoras - Contratos aprobados / contratos en ejecuci\u00f3n"
+ }
+ ],
+ "name": "Otras cuentas de orden deudoras - Contratos aprobados "
+ }
+ ],
+ "name": "Otras cuentas de orden deudoras"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Bienes y valores entregados - Bienes en pr\u00e9stamo, custodia y no capitalizables / bienes en pr\u00e9stamo "
+ },
+ {
+ "name": "Bienes y valores entregados - Bienes en pr\u00e9stamo, custodia y no capitalizables / bienes en custodia "
+ }
+ ],
+ "name": "Bienes y valores entregados - Bienes en pr\u00e9stamo, custodia y no capitalizables "
+ },
+ {
+ "children": [
+ {
+ "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / activos biol\u00f3gicos "
+ },
+ {
+ "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / existencias"
+ },
+ {
+ "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / cartas fianza "
+ },
+ {
+ "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / intangibles "
+ },
+ {
+ "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / inversi\u00f3n mobiliaria "
+ },
+ {
+ "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / inversi\u00f3n inmobiliaria "
+ },
+ {
+ "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / inmuebles, maquinaria y equipo"
+ },
+ {
+ "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / cuentas por cobrar "
+ }
+ ],
+ "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda "
+ },
+ {
+ "children": [
+ {
+ "name": "Bienes y valores entregados - Letras o efectos descontados y responsabilidad / LT/.o efectos descontados 00.1.000"
+ },
+ {
+ "name": "Bienes y valores entregados - Letras o efectos descontados y responsabilidad / reponsb. por LT o efectos desc. 00.2.000"
+ }
+ ],
+ "name": "Bienes y valores entregados - Letras o efectos descontados y responsabilidad "
+ },
+ {
+ "name": "Bienes y valores entregados - Activos realizables entregados en consignaci\u00f3n "
+ }
+ ],
+ "name": "Bienes y valores entregados "
+ },
+ {
+ "children": [
+ {
+ "name": "Compromisos sobre instrumentos financieros derivados - Contratos a futuro"
+ },
+ {
+ "name": "Compromisos sobre instrumentos financieros derivados - Contratos de opci\u00f3n "
+ },
+ {
+ "name": "Compromisos sobre instrumentos financieros derivados - Contratos a t\u00e9rmino (forward) "
+ },
+ {
+ "name": "Compromisos sobre instrumentos financieros derivados - Permutas financieras (swap)"
+ }
+ ],
+ "name": "Compromisos sobre instrumentos financieros derivados "
+ },
+ {
+ "children": [
+ {
+ "name": "Otras cuentas de orden acreedoras - Diversas"
+ }
+ ],
+ "name": "Otras cuentas de orden acreedoras "
+ },
+ {
+ "name": "Acreedoras por el contrario"
+ },
+ {
+ "name": "Cuentas de orden acreedoras "
+ },
+ {
+ "children": [
+ {
+ "name": "Bienes y valores recibidos - Activos realizables recibidos en consignaci\u00f3n "
+ },
+ {
+ "children": [
+ {
+ "name": "Bienes y valores ...- Bienes recibidos en pr\u00e9stamo y custodia / bienes recibidos en custodia "
+ },
+ {
+ "name": "Bienes y valores ...- Bienes recibidos en pr\u00e9stamo y custodia / bienes recibidos en pr\u00e9stamo "
+ }
+ ],
+ "name": "Bienes y valores recibidos - Bienes recibidos en pr\u00e9stamo y custodia "
+ },
+ {
+ "children": [
+ {
+ "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / inversi\u00f3n inmobiliaria "
+ },
+ {
+ "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / inversi\u00f3n mobiliaria "
+ },
+ {
+ "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / existencias"
+ },
+ {
+ "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / cuentas por cobrar "
+ },
+ {
+ "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / cartas fianza"
+ },
+ {
+ "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / activos biol\u00f3gicos "
+ },
+ {
+ "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / intangibles"
+ },
+ {
+ "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / inmuebles, maquinaria y equipo "
+ }
+ ],
+ "name": "Bienes y valores recibidos - Valores y bienes recibidos en garant\u00eda "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Bienes y valores ...- Bienes de uso / inventario de bienes de uso, equipos diversos, 00.3.002"
+ },
+ {
+ "name": "Bienes y valores ...- Bienes de uso / inventario de bienes de uso, muebles y enseres, 00.3.001"
+ }
+ ],
+ "name": "Bienes y valores ...- Bienes de uso / inventario de bienes de uso, 00.3.000"
+ },
+ {
+ "children": [
+ {
+ "name": "Bienes y valores ...- Bienes de uso / respons. control bienes de uso, bienes de uso muebles enseres, 00.4.001"
+ },
+ {
+ "name": "Bienes y valores ...- Bienes de uso / respons. control bienes de uso, bienes de uso equipos diversos, 00.4.002"
+ }
+ ],
+ "name": "Bienes y valores ...- Bienes de uso / respons. control bienes de uso, 00.4.000"
+ },
+ {
+ "name": "Bienes y valores ...- Bienes de uso / bienes recibidos por embargos, 00.5.001"
+ },
+ {
+ "name": "Bienes y valores ...- Bienes de uso / respons. por bienes recib. p, 00.6.001"
+ }
+ ],
+ "name": "Bienes y valores recibidos - Bienes de uso "
+ }
+ ],
+ "name": "Bienes y valores recibidos "
+ },
+ {
+ "name": "Deudoras por contra "
+ }
+ ],
+ "name": "Cuentas de Orden"
},
{
"children": [
@@ -719,1568 +3443,301 @@
{
"children": [
{
+ "name": "Resultados acumulados - Utilidades no distribuidas / utilidades acumuladas ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Resultados acumulados - Utilidades no distribuidas / ingresos de a\u00f1os anteriores ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Resultados acumulados - Utilidades no distribuidas "
+ },
+ {
+ "children": [
+ {
+ "name": "Resultados acumulados - P\u00e9rdidas acumuladas / p\u00e9rdidas acumuladas ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Resultados acumulados - P\u00e9rdidas acumuladas / gastos de a\u00f1os anteriores ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Resultados acumulados - P\u00e9rdidas acumuladas "
+ }
+ ],
+ "name": "Resultados acumulados "
+ },
+ {
+ "children": [
+ {
+ "name": "Reserva legal - Contractuales ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Reserva legal - Facultativas ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Reserva legal - Legal ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Reserva legal - Reinversi\u00f3n ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Reserva legal - Otras reservas ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Reserva legal - Estatutarias ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Reserva legal "
+ },
+ {
+ "children": [
+ {
+ "name": "Excedente de revaluaci\u00f3n - Participaci\u00f3n en excedente de revaluaci\u00f3n, inversiones en entidades relacionadas ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Excedente de revaluaci\u00f3n - Excedente de revaluaci\u00f3n, acciones liberadas recibidas ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Excedente de ...- Exdecente de revaluaci\u00f3n / inversiones inmobiliarias ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Excedente de ...- Excedente de revaluaci\u00f3n / inmuebles, maquinaria y equipos ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Excedente de ...- Excedente de revaluaci\u00f3n / intangibles ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Excedente de revaluaci\u00f3n - Excedente de revaluaci\u00f3n "
+ }
+ ],
+ "name": "Excedente de revaluaci\u00f3n "
+ },
+ {
+ "children": [
+ {
+ "name": "Resultados no realizados - Diferencia en cambio de inversiones permanentes en entidades extranjeras ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Resultados no realizados - Instrumentos financieros, cobertura de flujo de efectivo ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Resultados ...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta / p\u00e9rdida ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Resultados ...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta / ganancia ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Resultados no realizados - Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta "
+ },
+ {
+ "children": [
+ {
+ "name": "Resu...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta, compra o venta .../ p\u00e9rdida ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Resu...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta, compra o venta .../ ganancia ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Resu...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta,compra o venta convencional fecha d liqui"
+ }
+ ],
+ "name": "Resultados no realizados "
+ },
+ {
+ "children": [
+ {
+ "name": "Acciones de inversi\u00f3n - Acciones de inversi\u00f3n ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Acciones de inversi\u00f3n - Acciones de inversi\u00f3n en tesorer\u00eda ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Acciones de inversi\u00f3n "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
"name": "Capital - Capital social / acciones ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"name": "Capital - Capital social / participaciones ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
- "name": "Capital - Capital social ",
- "root_type": "None"
+ "name": "Capital - Capital social "
},
{
"name": "Capital - Acciones en tesorer\u00eda ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
- "name": "Capital (Patrimonio neto)",
- "root_type": "None"
- },
- {
- "name": "PASIVOS"
+ "name": "Capital (Patrimonio neto)"
},
{
"children": [
{
- "children": [
- {
- "name": "Desvalorizaci\u00f3n de activo ...- Desvalorizaci\u00f3n de inversiones .., inversiones a ser mantenidas hasta el vencimiento",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n de activo ...- Desvalorizaci\u00f3n de inversiones .., inversiones financieras representativas de derecho patrimonial",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de activo inmovilizado - Desvalorizaci\u00f3n de inversiones mobiliarias",
- "root_type": "None"
+ "name": "Capital adicional - Reducciones de capital pendientes de formalizaci\u00f3n ",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Desvalorizaci\u00f3n ...- Intangibles / concesiones, licencias y otros derechos ",
- "root_type": "Asset"
+ "name": "Capital adicional - Capitalizaciones en tr\u00e1mite / aportes ",
+ "report_type": "Balance Sheet"
},
{
- "name": "Desvalorizaci\u00f3n ...- Intangibles / otros activos intangibles",
- "root_type": "Asset"
+ "name": "Capital adicional - Capitalizaciones en tr\u00e1mite / reservas ",
+ "report_type": "Balance Sheet"
},
{
- "name": "Desvalorizaci\u00f3n ...- Intangibles / programas de computadora (software) ",
- "root_type": "Asset"
+ "name": "Capital adicional - Capitalizaciones en tr\u00e1mite / acreencias ",
+ "report_type": "Balance Sheet"
},
{
- "name": "Desvalorizaci\u00f3n ...- Intangibles / patentes y propiedad industrial",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Intangibles / costos de exploraci\u00f3n y desarrollo, costo",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Intangibles / costos de exploraci\u00f3n y desarrollo, costo de financiaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n ...- Intangibles / costos de exploraci\u00f3n y desarrollo",
- "root_type": "None"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Intangibles / plusval\u00eda mercantil ",
- "root_type": "Asset"
+ "name": "Capital adicional - Capitalizaciones en tr\u00e1mite / utilidades ",
+ "report_type": "Balance Sheet"
}
],
- "name": "Desvalorizaci\u00f3n de activo inmovilizado - **Desvalorizaci\u00f3n de intangibles ",
- "root_type": "None"
+ "name": "Capital adicional - Capitalizaciones en tr\u00e1mite "
},
{
- "children": [
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n, costo",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n, costo de financiaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo, costo de financiaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo ",
- "root_type": "None"
- }
- ],
- "name": "Desvalorizaci\u00f3n de activo inmovilizado - **Desvalorizaci\u00f3n de activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n, costo de financiaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n ",
- "root_type": "None"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / equipos diversos ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / terrenos ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / edificaciones, edificaciones, costo de adquisici\u00f3n o construcci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / edificaciones, edificaciones, costo de financiaci\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / edificaciones",
- "root_type": "None"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / equipo de transporte",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / muebles y enseres",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de activo inmovilizado - Desvalorizaci\u00f3n de inmuebles, maquinaria y equipo ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Inversiones inmobiliarias / terrenos ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Inversiones inmobiliarias / edificaciones, edificaciones, costo de financiaci\u00f3n ",
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- "name": "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / otras ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / asociadas ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Anticipos recibidos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas, relacionadas - Pr\u00e9stamos / subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacianadas - Pr\u00e9stamos / otras ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacianadas - Pr\u00e9stamos / sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Pr\u00e9stamos / asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Pr\u00e9stamos / matriz ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Pr\u00e9stamos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas / otras ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas / matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas / asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas / subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas / sucursales ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas, relacionadas - Dividendos / otras ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Dividendos / sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Dividendos / subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Dividendos / asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Dividendos / matriz ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Dividendos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, otras ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por pagar diversas / otras cuentas por pagar diversas ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por pagar diversas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, otras ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, otras",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, matriz",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, asociadas",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, subsidiarias",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, sucursales",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / inversiones inmobiliarias ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, otras ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, subsidiarias ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / activos adquiridos en arrendamiento financiero ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, otras ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, sucursales ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / inmuebles, maquinaria y equipo ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, otras ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, sucursales ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / intangibles ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, otras ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / inversiones mobiliarias ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Pasivo por compra de activo inmovilizado ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones en el exterior",
- "root_type": "Asset"
- },
- {
- "name": "Otros ",
- "root_type": "Asset"
- },
- {
- "name": "Valores de titularizaci\u00f3n de participaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Unidades de participaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Cuotas de fondos colectivos",
- "root_type": "Asset"
- },
- {
- "name": "Acciones y participaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Renta variable"
- },
- {
- "children": [
- {
- "name": "Certificados Financieros",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Tesorer\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Dep\u00f3sito",
- "root_type": "Asset"
- },
- {
- "name": "Cupones",
- "root_type": "Asset"
- },
- {
- "name": "Avales",
- "root_type": "Asset"
- },
- {
- "name": "Bonos del Estado",
- "root_type": "Asset"
- },
- {
- "name": "Bonos de Prenda",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones en el exterior",
- "root_type": "Asset"
- },
- {
- "name": "Notas de Cr\u00e9dito",
- "root_type": "Asset"
- },
- {
- "name": "C\u00e9dulas Hipotecarias",
- "root_type": "Asset"
- },
- {
- "name": "P\u00f3lizas de Acumulaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Pagar\u00e9s",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones Convertibles en acciones",
- "root_type": "Asset"
- },
- {
- "name": "Overnights",
- "root_type": "Asset"
- },
- {
- "name": "Letras de Cambio",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "T\u00edtulos del Banco Central ",
- "root_type": "Asset"
- },
- {
- "name": "Valores de Titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones",
- "root_type": "Asset"
- },
- {
- "name": "Dep\u00f3sitos a Plazo",
- "root_type": "Asset"
- },
- {
- "name": "Papel Comercial",
- "root_type": "Asset"
- },
- {
- "name": "Facturas Comerciales Negociables",
- "root_type": "Asset"
- }
- ],
- "name": "Renta Fija"
- }
- ],
- "name": "DISPONIBLES PARA LA VENTA"
- },
- {
- "children": [
- {
- "name": "Inversiones mantenidas hasta el vencimiento ",
- "root_type": "Asset"
- },
- {
- "name": "Pr\u00e9stamos y partidas a cobrar",
- "root_type": "Asset"
- }
- ],
- "name": "PROVISI\u00d3N POR DETERIORO DE ACTIVOS FINANCIEROS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones en el exterior",
- "root_type": "Asset"
- }
- ],
- "name": "Otros"
- },
- {
- "children": [
- {
- "name": "Pagar\u00e9s",
- "root_type": "Asset"
- },
- {
- "name": "P\u00f3lizas de Acumulaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones Convertibles en acciones",
- "root_type": "Asset"
- },
- {
- "name": "Papel Comercial",
- "root_type": "Asset"
- },
- {
- "name": "Facturas Comerciales Negociables",
- "root_type": "Asset"
- },
- {
- "name": "Overnights",
- "root_type": "Asset"
- },
- {
- "name": "Notas de Cr\u00e9dito",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones",
- "root_type": "Asset"
- },
- {
- "name": "Dep\u00f3sitos a Plazo",
- "root_type": "Asset"
- },
- {
- "name": "Letras de Cambio",
- "root_type": "Asset"
- },
- {
- "name": "Bonos de Prenda",
- "root_type": "Asset"
- },
- {
- "name": "Certificados Financieros",
- "root_type": "Asset"
- },
- {
- "name": "Valores de Titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "T\u00edtulos del Banco Central ",
- "root_type": "Asset"
- },
- {
- "name": "Avales",
- "root_type": "Asset"
- },
- {
- "name": "Bonos del Estado",
- "root_type": "Asset"
- },
- {
- "name": "C\u00e9dulas Hipotecarias",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Tesorer\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Cupones",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Dep\u00f3sito",
- "root_type": "Asset"
- }
- ],
- "name": "Renta Fija"
- },
- {
- "children": [
- {
- "name": "Acciones y participaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Acciones y participaciones"
- }
- ],
- "name": "INVERSIONES MANTENIDAS HASTA EL VENCIMIENTO "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar a terceros",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar accionistas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar al originador",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas y Documentos a cobrar a terceros"
- }
- ],
- "name": "PRESTAMOS Y PARTIDAS A COBRAR "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuotas de fondos colectivos",
- "root_type": "Asset"
- },
- {
- "name": "Valores de titularizaci\u00f3n de participaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Acciones y participaciones",
- "root_type": "Asset"
- },
- {
- "name": "Otros ",
- "root_type": "Asset"
- }
- ],
- "name": "Renta variable"
- },
- {
- "children": [
- {
- "name": "Inversiones en el exterior",
- "root_type": "Asset"
- },
- {
- "name": "Forward",
- "root_type": "Asset"
- },
- {
- "name": "Futuros",
- "root_type": "Asset"
- },
- {
- "name": "Opciones",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
- }
- ],
- "name": "Derivados"
- },
- {
- "children": [
- {
- "name": "Obligaciones Convertibles en acciones",
- "root_type": "Asset"
- },
- {
- "name": "Overnights",
- "root_type": "Asset"
- },
- {
- "name": "Notas de Cr\u00e9dito",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones",
- "root_type": "Asset"
- },
- {
- "name": "Dep\u00f3sitos a Plazo",
- "root_type": "Asset"
- },
- {
- "name": "Letras de Cambio",
- "root_type": "Asset"
- },
- {
- "name": "P\u00f3lizas de Acumulaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Papel Comercial",
- "root_type": "Asset"
- },
- {
- "name": "Facturas Comerciales Negociables",
- "root_type": "Asset"
- },
- {
- "name": "Pagar\u00e9s",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Valores de Titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "T\u00edtulos del Banco Central ",
- "root_type": "Asset"
- },
- {
- "name": "Cupones",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Dep\u00f3sito",
- "root_type": "Asset"
- },
- {
- "name": "Avales",
- "root_type": "Asset"
- },
- {
- "name": "Bonos de Prenda",
- "root_type": "Asset"
- },
- {
- "name": "Bonos del Estado",
- "root_type": "Asset"
- },
- {
- "name": "Certificados Financieros",
- "root_type": "Asset"
- },
- {
- "name": "C\u00e9dulas Hipotecarias",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Tesorer\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Inversi\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Renta Fija"
- }
- ],
- "name": "A VALOR RAZONABLE CON CAMBIOS EN RESULTADOS"
- },
- {
- "name": "Caja y Bancos - Valores a Depositar "
- },
- {
- "children": [
- {
- "name": "Caja y Bancos.../ BCO. CTA CTE PAB"
- }
- ],
- "name": "Caja y Bancos - Bancos"
- },
- {
- "name": "Caja y Bancos - Recaudaciones a Depositar "
- },
- {
- "children": [
- {
"children": [
{
"name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos o garantizados por el Estado / costo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos o garantizados por el Estado / valor razonable ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos o garantizados por el Estado",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por el sistema financiero / costo",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por el sistema financiero / valor razonable ",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por el sistema financiero",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / otros t\u00edtulos representativos de deuda / valor razonable ",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / otros t\u00edtulos representativos de deuda / costo",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones al valor razonable / otros t\u00edtulos representativos de deuda",
- "root_type": "None"
+ "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos o garantizados por el Estado"
},
{
"children": [
{
"name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por empresas / costo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por empresas / valor razonable",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por empresas",
- "root_type": "None"
+ "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por empresas"
+ },
+ {
+ "children": [
+ {
+ "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por el sistema financiero / valor razonable ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por el sistema financiero / costo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por el sistema financiero"
},
{
"children": [
{
"name": "Inversiones al valor ...- Inversiones al valor razonable / participaciones en entidades / costo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Inversiones al valor ...- Inversiones al valor razonable / participaciones en entidades / valor razonable ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
- "name": "Inversiones al valor ...- Inversiones al valor razonable / participaciones en entidades",
- "root_type": "None"
+ "name": "Inversiones al valor ...- Inversiones al valor razonable / participaciones en entidades"
},
{
- "name": "Caja y Bancos - Caja / efectivo PAB"
+ "children": [
+ {
+ "name": "Inversiones al valor ...- Inversiones al valor razonable / otros t\u00edtulos representativos de deuda / valor razonable ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones al valor ...- Inversiones al valor razonable / otros t\u00edtulos representativos de deuda / costo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inversiones al valor ...- Inversiones al valor razonable / otros t\u00edtulos representativos de deuda"
}
],
- "name": "Inversiones al valor razonable ...- Inversiones al valor razonable ** Inversiones mantenidas para negociaci\u00f3n ",
- "root_type": "None"
+ "name": "Inversiones al valor razonable ...- Inversiones al valor razonable ** Inversiones mantenidas para negociaci\u00f3n "
},
{
"children": [
{
"children": [
{
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones mantenidas para negociaci\u00f3n / costo",
- "root_type": "Asset"
+ "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones disponibles para la venta / valor razonable",
+ "report_type": "Balance Sheet"
},
{
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones mantenidas para negociaci\u00f3n / valor razonable",
- "root_type": "Asset"
+ "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones disponibles para la venta / costo",
+ "report_type": "Balance Sheet"
}
],
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones mantenidas para negociaci\u00f3n ",
- "root_type": "None"
+ "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones disponibles para la venta "
},
{
"children": [
{
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones disponibles para la venta / costo",
- "root_type": "Asset"
+ "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones mantenidas para negociaci\u00f3n / valor razonable",
+ "report_type": "Balance Sheet"
},
{
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones disponibles para la venta / valor razonable",
- "root_type": "Asset"
+ "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones mantenidas para negociaci\u00f3n / costo",
+ "report_type": "Balance Sheet"
}
],
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones disponibles para la venta ",
- "root_type": "None"
- },
- {
- "name": "Caja y Bancos - Fondos fijos / caja menuda 01 PAB"
+ "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones mantenidas para negociaci\u00f3n "
}
],
- "name": "Inversiones al valor razonable y disponibles ...- Activos financieros / compromiso de compra",
- "root_type": "None"
+ "name": "Inversiones al valor razonable y disponibles ...- Activos financieros / compromiso de compra"
},
{
"children": [
@@ -2288,1417 +3745,96 @@
"children": [
{
"name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos o garantizados por el Estado /valor razonable",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos o garantizados por el Estado / costo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos o garantizados por el Estado eh",
- "root_type": "None"
+ "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos o garantizados por el Estado eh"
+ },
+ {
+ "children": [
+ {
+ "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por el sistema financiero / valor razonable",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por el sistema financiero / costo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por el sistema financiero eh"
},
{
"children": [
{
"name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por empresas / costo ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por empresas / valor razonable",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por empresas eh",
- "root_type": "None"
+ "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por empresas eh"
},
{
"children": [
{
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / otros t\u00edtulos representativos de deuda / costo ",
- "root_type": "Asset"
- },
- {
"name": "Inversiones al valor ...- Inversiones disponibles para la venta / otros t\u00edtulos representativos de deuda / valor razonable ",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / otros t\u00edtulos representativos de deuda eh",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por el sistema financiero / costo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por el sistema financiero / valor razonable",
- "root_type": "Asset"
+ "name": "Inversiones al valor ...- Inversiones disponibles para la venta / otros t\u00edtulos representativos de deuda / costo ",
+ "report_type": "Balance Sheet"
}
],
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por el sistema financiero eh",
- "root_type": "None"
- },
- {
- "name": "Caja y Bancos - Caja / efectivo USD"
+ "name": "Inversiones al valor ...- Inversiones disponibles para la venta / otros t\u00edtulos representativos de deuda eh"
}
],
- "name": "Inversiones al valor razonable y disponibles ...- Inversiones disponibles para la venta",
- "root_type": "None"
+ "name": "Inversiones al valor razonable y disponibles ...- Inversiones disponibles para la venta"
}
],
- "name": "Inversiones al valor razonable y disponibles para la venta ** Inversiones financieras",
- "root_type": "None"
+ "name": "Inversiones al valor razonable y disponibles para la venta ** Inversiones financieras"
},
{
"children": [
{
"children": [
{
- "children": [
- {
- "name": "Cuentas por ...- Letras por cobrar / en cartera, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cartera, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cartera, sucursal",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cartera, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cartera, asociadas",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar...- Letras por cobrar / en cartera",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por ...- Letras por cobrar / en cobranza, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cobranza, asociadas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cobranza, sucursal",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cobranza, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cobranza, otros",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Letras por cobrar / en cobranza ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por ...- Letras por cobrar / en descuento, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en descuento, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en descuento, sucursal",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en descuento, matriz ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en descuento, asociadas ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Letras por cobrar / en descuento ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar comerciales ...- Letras por cobrar",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / otros",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / subsidiarias",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / sucursales",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / asociadas",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / matriz ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, sucursal",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, asociadas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, otros",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en descuento ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, asociadas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, sucursal",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, otros",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en cobranza ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ no emitidas, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ no emitidas, asociadas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ no emitidas, sucursal ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros ... / no emitidas, matriz ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por... - Facturas, boletas y otros .../ no emitidas, subsidiarias ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / no emitidas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, asociadas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, sucursal",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / emitidas en cartera ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar comerciales ...- Facturas, boletas y otros comprobantes por cobrar ",
- "root_type": "None"
- },
- {
- "name": "Otras Cuentas por Cobrar / Accionistas",
- "root_type": "Asset"
- },
- {
- "name": "Otras Cuentas por Cobrar / Intereses Pagados por Adelantado",
- "root_type": "Asset"
- },
- {
- "name": "Otras Cuentas por Cobrar / Alquileres Pagados por Adelantado",
- "root_type": "Asset"
- },
- {
- "name": "Otras Cuentas por Cobrar / Anticipo al Personal",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / facturas, boletas y otros comprobantes por cobrar ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / letras por cobrar ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar comerciales ...- Cobranza dudosa",
- "root_type": "None"
- },
- {
- "name": "Otras Cuentas por Cobrar / (-) Previsi\u00f3n para Descuentos",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar comerciales, relacionadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Comisiones por cobrar ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar a terceros ",
- "root_type": "Asset"
- }
- ],
- "name": "PROVISI\u00d3N POR DETERIORO DE CUENTAS POR COBRAR"
- },
- {
- "children": [
- {
- "name": "Intereses ",
- "root_type": "Asset"
- },
- {
- "name": "Dividendos",
- "root_type": "Asset"
- }
- ],
- "name": "RENDIMIENTOS POR COBRAR"
- },
- {
- "name": "DERECHOS POR COMPROMISO DE RECOMPRA"
- },
- {
- "name": "ANTICIPO A CONSTRUCTOR POR AVANCE DE OBRA"
- },
- {
- "name": "ANTICIPO COMITENTES"
- },
- {
- "children": [
- {
- "name": "Al Originador",
- "root_type": "Asset"
- },
- {
- "name": "A Terceros",
- "root_type": "Asset"
- }
- ],
- "name": "CUENTAS POR COBRAR"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Puestos inactivos",
- "root_type": "Asset"
- },
- {
- "name": "Operaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Por servicios burs\u00e1tiles"
- },
- {
- "name": "Asesor\u00eda"
- },
- {
- "children": [
- {
- "name": "Contrato de Underwriting",
- "root_type": "Asset"
- },
- {
- "name": "Operaciones Extraburs\u00e1tiles",
- "root_type": "Asset"
- },
- {
- "name": "Operaciones Burs\u00e1tiles",
- "root_type": "Asset"
- }
- ],
- "name": "Intermediaci\u00f3n de valores"
- },
- {
- "children": [
- {
- "name": "Por Manejo de Fideicomisos",
- "root_type": "Asset"
- },
- {
- "name": "Por Contratos de Administraci\u00f3n Portafolio de Terceros",
- "root_type": "Asset"
- },
- {
- "name": "Por Manejo de Fondos Administrados",
- "root_type": "Asset"
- },
- {
- "name": "Por Manejo de Encargos Fiduciarios",
- "root_type": "Asset"
- },
- {
- "name": "Por comisiones de administraci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Por administraci\u00f3n y manejo"
- },
- {
- "children": [
- {
- "name": "Valores Materializados",
- "root_type": "Asset"
- },
- {
- "name": "Por Manejo de Libro de Acciones y Accionistas",
- "root_type": "Asset"
- },
- {
- "name": "Valores Desmaterializados",
- "root_type": "Asset"
- }
- ],
- "name": "Por Custodia y Conservaci\u00f3n de Valores"
- },
- {
- "name": "Otras comisiones"
- }
- ],
- "name": "COMISIONES POR COBRAR"
- },
- {
- "children": [
- {
- "name": "A Terceros",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "A Personal",
- "root_type": "Asset"
- }
- ],
- "name": "DOCUMENTOS POR COBRAR"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / no emitidas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en cobranza",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en descuento",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / emitidas en cartera",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ..., terceros - Facturas, boletas y otros comprobantes por cobrar",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ..., terceros - Anticipos de clientes - Cuotas Iniciales",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por cobrar ..., terceros - Anticipos de clientes - Adelantos o Separaciones",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por cobrar ..., terceros - Anticipos de clientes",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Letras por cobrar / en descuento",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Letras por cobrar / en cartera ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Letras por cobrar / en cobranza ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ..., terceros - Letras por cobrar",
- "root_type": "None"
- },
- {
- "name": "Cuentas por Cobrar / Deudores Varios"
- },
- {
- "name": "Cuentas por Cobrar / (-) Previsi\u00f3n para Incobrables"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / letras por cobrar ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / facturas, boletas y otros comprobantes por cobrar ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ..., terceros - Cobranza dudosa ",
- "root_type": "None"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "PROVISIONES PARA CUENTAS POR COBRAR"
- }
- ],
- "name": "Cuentas por cobrar comerciales, terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "PRODUCTOS TERMINADOS"
- },
- {
- "name": "PRODUCTOS EN PROCESO"
- },
- {
- "name": "MATERIA PRIMA"
- },
- {
- "name": "MATERIALES Y SUMINISTROS"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Gerentes / adelanto de remuneraciones",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Gerentes / pr\u00e9stamos",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Gerentes / entregas a rendir cuentas",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Gerentes ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Accionistas (o socios) / suscripciones por cobrar a socios o accionistas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Accionistas (o socios) / pr\u00e9stamos ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Accionistas o (socios) ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ... - Directores / entregas a rendir cuentas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ... - Directores / adelanto de dietas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ... - Directores / pr\u00e9stamos",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas ... - Directores ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Personal / entregas a rendir cuenta",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Personal / pr\u00e9stamos",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Personal / adelanto de remuneraciones",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Personal / otras cuentas por cobrar al personal",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Personal",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / accionistas (o socios) ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / directores ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / personal ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / diversas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / gerentes",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Cobranza dudosa ",
- "root_type": "None"
- },
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Diversas ",
- "root_type": "Asset"
- },
- {
- "name": "PROVISI\u00d3N POR DETERIORO DE EXISTENCIAS"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas (socios), directores y gerentes",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n mobiliaria ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / activos biol\u00f3gicos ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inmuebles, maquinaria y equipo",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / intangibles ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n inmobiliaria ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas - Venta de activo inmovilizado ",
- "root_type": "None"
- },
- {
- "name": "Activo Intangible / (-) Amortizaci\u00f3n Acumulada",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, sucursal ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, subsidiarias ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, asociadas ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, matriz ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, asociadas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, subsidiarias ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses , asociadas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, subsidiarias ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, sucursal ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Intereses, r\u00e9galias y dividendos / intereses",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas - Interes\u00e9s, regal\u00edas y dividendos ",
- "root_type": "None"
- },
- {
- "name": "Activo Intangible / Concesiones y Franquicias",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, sucursal",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, asociadas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, subsidiarias",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, matriz ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, asociadas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, sucursal",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas - Pr\u00e9stamos ",
- "root_type": "None"
- },
- {
- "name": "ACTIVOS ADQUIRIDOS EN ARRENDAMIENTO FINANCIERO"
- },
- {
- "name": "CONSTRUCCIONES EN CURSO "
- },
- {
- "name": "PROPIEDADES DE INVERSI\u00d3N"
- },
- {
- "name": "PLUSVAL\u00cdA MERCANTIL (Goodwill)"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / dep\u00f3sitos otorgados en garant\u00eda ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / intereses, regal\u00edas y dividendos ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / otras cuentas por cobrar diversas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / pr\u00e9stamos ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / venta de activos inmovilizados ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas - Cobranza dudosa ",
- "root_type": "None"
- },
- {
- "name": "Cuentas por cobrar diversas, relacionadas - Dep\u00f3sitos otorgados en garant\u00eda",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Terrenos",
- "root_type": "Asset"
- },
- {
- "name": "Edificios",
- "root_type": "Asset"
- },
- {
- "name": "Maquinaria y Equipo",
- "root_type": "Asset"
- },
- {
- "name": "Muebles y enseres ",
- "root_type": "Asset"
- },
- {
- "name": "Equipo de Computaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Veh\u00edculos",
- "root_type": "Asset"
- }
- ],
- "name": "PROPIEDADES"
- },
- {
- "children": [
- {
- "name": "Programas de computaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Costos de exploraci\u00f3n y desarrollo",
- "root_type": "Asset"
- },
- {
- "name": "Reservas de recursos extra\u00edbles",
- "root_type": "Asset"
- },
- {
- "name": "Concesiones",
- "root_type": "Asset"
- },
- {
- "name": "Licencias",
- "root_type": "Asset"
- },
- {
- "name": "Patentes y propiedad industrial",
- "root_type": "Asset"
- }
- ],
- "name": "INTANGIBLES"
- },
- {
- "children": [
- {
- "name": "Intangibles",
- "root_type": "Asset"
- },
- {
- "name": "Propiedades"
- },
- {
- "name": "Plusval\u00eda mercantil (Goodwill) ",
- "root_type": "Asset"
- },
- {
- "name": "Propiedades de inversi\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "PROVISI\u00d3N POR DETERIORO DE ACTIVOS NO CORRIENTES"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar diversas, relacionadas - Otras cuentas por cobrar diversas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar diversas, relacionadas - Otras cuentas por cobrar diversas a Largo Plazo",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas - Otras cuentas por cobrar diversas ",
- "root_type": "None"
- },
- {
- "name": "Cuentas por cobrar diversas, relacionadas - Activos por instrumentos financieros derivados",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos financieros primarios ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos finacieros derivados / instrumento de cobertura",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos finacieros derivados / cartera de negociaci\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos financieros derivados ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Activos por instrumentos financieros ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / entregas a rendir cuenta a terceros ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / otras cuentas por cobrar diversas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / otras cuentas por cobrar diversas a Largo Plazo",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / otras cuentas por cobrar diversas ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / pr\u00e9stamos",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / intereses, regal\u00edas y dividendos ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / otras cuentas por cobrar diversas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / dep\u00f3sitos otorgados en garant\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / reclamaciones a terceros ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / venta de activos inmovilizados",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Cobranza dudosa ",
- "root_type": "None"
- },
- {
- "name": "ACTIVO NO CORRIENTE DISPONIBLE PARA LA VENTA"
- },
- {
- "name": "UNIDADES DE PARTICIPACION"
- },
- {
- "name": "ACTIVO POR IMPUESTO CORRIENTE"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / dep\u00f3sitos en garant\u00eda por alquileres",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / pr\u00e9stamos de instituciones no financieras ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / pr\u00e9stamos de instituciones financieras ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / otros dep\u00f3sitos en garant\u00eda ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Dep\u00f3sitos otorgados en garant\u00eda",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inmuebles, maquinaria y equipo",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n mobiliaria",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / activos biol\u00f3gicos ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n inmobiliaria",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / intangibles",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Venta de activo inmovilizado",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Pr\u00e9stamos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Reclamaciones a terceros / Compa\u00f1\u00edas aseguradoras",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Reclamaciones a terceros / transportadoras",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Reclamaciones a terceros / tributos",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Reclamaciones a terceros / otras",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Reclamaciones a terceros / servicios p\u00fablicos",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Reclamaciones a terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Intereses, regal\u00edas y dividendos",
- "root_type": "None"
- },
- {
- "name": "OTROS"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Servicios y otros contratados por anticipado - Interes\u00e9s ** Costos financieros",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Activo por impuesto diferido ",
- "root_type": "Asset"
- }
- ],
- "name": "ACTIVO POR IMPUESTO DIFERIDO"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuota patrimonial bolsa de valores",
- "root_type": "Asset"
- },
- {
- "name": "Acciones Dep\u00f3sito Centralizado de Valores",
- "root_type": "Asset"
- },
- {
- "name": "Acciones Dep\u00f3sito Centralizado de Valores",
- "root_type": "Asset"
- }
- ],
- "name": "Cuota patrimonial bolsa de valores"
- },
- {
- "children": [
- {
- "name": "Dep\u00f3sitos en Garant\u00eda por reporto",
- "root_type": "Asset"
- },
- {
- "name": "Dep\u00f3sitos en Garant\u00eda por operaciones burs\u00e1tiles",
- "root_type": "Asset"
- }
- ],
- "name": "Dep\u00f3sitos en Garant\u00eda"
- }
- ],
- "name": "OTROS ACTIVOS"
- },
- {
- "name": "Servicios y otros contratados por anticipado - Mantenimiento de activos inmovilizados ",
- "root_type": "Asset"
- },
- {
- "name": "Servicios y otros contratados por anticipado - Otros gastos contratados por anticipado ",
- "root_type": "Asset"
- },
- {
- "name": "ACTIVOS DE EXPLORACION Y EVALUACION MINERA"
- },
- {
- "name": "DERECHOS FIDUCIARIOS"
- },
- {
- "name": "Servicios y otros contratados por anticipado - Primas pagadas por opciones ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Activos adquiridos en arrendamiento financiero",
- "root_type": "Asset"
- },
- {
- "name": "Propiedades de inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Equipo de Computaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Veh\u00edculos",
- "root_type": "Asset"
- },
- {
- "name": "Maquinaria y Equipo",
- "root_type": "Asset"
- },
- {
- "name": "Muebles y enseres ",
- "root_type": "Asset"
- },
- {
- "name": "Edificios",
- "root_type": "Asset"
- },
- {
- "name": "Activos de exploraci\u00f3n y evaluaci\u00f3n minera",
- "root_type": "Asset"
- }
- ],
- "name": "DEPRECIACION ACUMULADA"
- },
- {
- "name": "Servicios y otros contratados por anticipado - Alquileres ",
- "root_type": "Asset"
- },
- {
- "name": "Servicios y otros contratados por anticipado - Seguros ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Concesiones",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Licencias",
- "root_type": "Asset"
- }
- ],
- "name": "AMORTIZACION ACUMULADA"
- }
- ],
- "name": "Servicios y otros contratados por anticipado",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Caja y bancos - Caja / efectivo USD ($)",
- "root_type": "Asset"
- },
- {
- "name": "Caja y bancos - Caja / efectivo PEN (S/.)",
- "root_type": "Asset"
- }
- ],
- "name": "Caja y bancos - Caja",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Caja y .../ BCO. CTA CTE PEN (S/.)",
- "root_type": "Asset"
- }
- ],
- "name": "Caja y ...- Cuentas corrientes en instituciones finacieras / cuentas corrientes operativas ",
- "root_type": "None"
- },
- {
- "name": "Caja y ...- Cuentas corrientes en instituciones financieras / cuentas corrientes para fines espec\u00edficos",
- "root_type": "Asset"
- }
- ],
- "name": "Caja y bancos - Cuentas corrientes en instituciones financieras",
- "root_type": "None"
- },
- {
- "children": [
- {
"name": "Caja y ...- Fondos fijos / caja chica 01 PEN (S/.)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
- "name": "Caja y bancos - Fondos fijos",
- "root_type": "None"
+ "name": "Caja y bancos - Fondos fijos"
+ },
+ {
+ "children": [
+ {
+ "name": "Caja y bancos - Caja / efectivo USD ($)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Caja y bancos - Caja / efectivo PEN (S/.)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Caja y bancos - Caja"
},
{
"children": [
{
"name": "Caja y ...- Dep\u00f3sitos en instituciones financieras / dep\u00f3sitos a plazo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Caja y ...- Dep\u00f3sitos en instituciones financieras / dep\u00f3sitos de ahorro",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
- "name": "Caja y bancos - Dep\u00f3sitos en instituciones financieras",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Caja y ...- Certificados bancarios / certificados bancarios ** otros equivalentes de efectivos ",
- "root_type": "Asset"
- },
- {
- "name": "Caja y ...- Certificados bancarios / otros",
- "root_type": "Asset"
- }
- ],
- "name": "Caja y bancos - Certificados bancarios **Otros equivalentes de efectivos ",
- "root_type": "None"
+ "name": "Caja y bancos - Dep\u00f3sitos en instituciones financieras"
},
{
"children": [
@@ -3706,248 +3842,1107 @@
"children": [
{
"name": "Caja y ...- Fondos sujetos a restricci\u00f3n / BN CTA DETRACCIONES PEN (S/.)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
- "name": "Caja y ...- Fondos sujetos a restricci\u00f3n / fondos sujetos a restricci\u00f3n",
- "root_type": "None"
+ "name": "Caja y ...- Fondos sujetos a restricci\u00f3n / fondos sujetos a restricci\u00f3n"
}
],
- "name": "Cajas y bancos - Fondos sujetos a restricci\u00f3n",
- "root_type": "None"
+ "name": "Cajas y bancos - Fondos sujetos a restricci\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "name": "Caja y ...- Cuentas corrientes en instituciones financieras / cuentas corrientes para fines espec\u00edficos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Caja y .../ BCO. CTA CTE PEN (S/.)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Caja y ...- Cuentas corrientes en instituciones finacieras / cuentas corrientes operativas "
+ }
+ ],
+ "name": "Caja y bancos - Cuentas corrientes en instituciones financieras"
+ },
+ {
+ "children": [
+ {
+ "name": "Caja y ...- Certificados bancarios / otros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Caja y ...- Certificados bancarios / certificados bancarios ** otros equivalentes de efectivos ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Caja y bancos - Certificados bancarios **Otros equivalentes de efectivos "
},
{
"name": "Caja y bancos - Efectivo en tr\u00e1nsito ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cta. Cte. Otras monedas",
- "root_type": "Asset"
- },
- {
- "name": "Cta. Cte. Moneda de curso legal",
- "root_type": "Asset"
- }
- ],
- "name": "Banco Central del Ecuador"
- },
- {
- "children": [
- {
- "name": "Fondos rotativos",
- "root_type": "Asset"
- },
- {
- "name": "Otras monedas",
- "root_type": "Asset"
- },
- {
- "name": "Moneda de curso legal",
- "root_type": "Asset"
- }
- ],
- "name": "Caja"
- },
- {
- "name": "Instituciones financieras"
- },
- {
- "children": [
- {
- "name": "Cta. Cte. Moneda de curso legal",
- "root_type": "Asset"
- },
- {
- "name": "Cta. Ahorros Moneda de curso legal",
- "root_type": "Asset"
- },
- {
- "name": "Cta. Cte. En el exterior",
- "root_type": "Asset"
- },
- {
- "name": "Cta Ahorros En el exterior",
- "root_type": "Asset"
- }
- ],
- "name": "Otras Instituciones Financieras"
- }
- ],
- "name": "ACTIVO DISPONIBLE"
+ "report_type": "Balance Sheet"
}
],
- "name": "Caja y bancos (Activo disponible y exigible) - Efectivo y equivalentes de efectivos ",
- "root_type": "None"
+ "name": "Caja y bancos (Activo disponible y exigible) - Efectivo y equivalentes de efectivos "
},
{
"children": [
{
"children": [
{
- "name": "Materias ...- Materias primas desvalorizadas / materias primas para productos agropecuarios y pisc\u00edcolas",
- "root_type": "Asset"
+ "children": [
+ {
+ "name": "Cuentas por ...- Letras por cobrar / en cartera, matriz",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por ...- Letras por cobrar / en cartera, subsidiarias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por ...- Letras por cobrar / en cartera, asociadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por ...- Letras por cobrar / en cartera, sucursal",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por ...- Letras por cobrar / en cartera, otros",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar...- Letras por cobrar / en cartera"
},
{
- "name": "Materias ...- Materias primas desvalorizadas / materias primas para productos inmuebles ",
- "root_type": "Asset"
+ "children": [
+ {
+ "name": "Cuentas por ...- Letras por cobrar / en descuento, sucursal",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por ...- Letras por cobrar / en descuento, otros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por ...- Letras por cobrar / en descuento, subsidiarias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por ...- Letras por cobrar / en descuento, asociadas ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por ...- Letras por cobrar / en descuento, matriz ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar ...- Letras por cobrar / en descuento "
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por ...- Letras por cobrar / en cobranza, asociadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por ...- Letras por cobrar / en cobranza, subsidiarias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por ...- Letras por cobrar / en cobranza, otros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por ...- Letras por cobrar / en cobranza, sucursal",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por ...- Letras por cobrar / en cobranza, matriz",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar ...- Letras por cobrar / en cobranza "
+ }
+ ],
+ "name": "Cuentas por cobrar comerciales ...- Letras por cobrar"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / subsidiarias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / otros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / sucursales",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / matriz ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / asociadas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos "
+ }
+ ],
+ "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, sucursal",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, matriz",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, asociadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, subsidiarias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, otros",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en descuento "
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, otros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, sucursal",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, asociadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, subsidiarias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, matriz",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / emitidas en cartera "
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por ...- Facturas, boletas y otros ... / no emitidas, matriz ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por ...- Facturas, boletas y otros .../ no emitidas, sucursal ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por ...- Facturas, boletas y otros .../ no emitidas, otros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por... - Facturas, boletas y otros .../ no emitidas, subsidiarias ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por ...- Facturas, boletas y otros .../ no emitidas, asociadas ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / no emitidas "
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, asociadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, sucursal",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, otros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, subsidiarias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, matriz",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en cobranza "
+ }
+ ],
+ "name": "Cuentas por cobrar comerciales ...- Facturas, boletas y otros comprobantes por cobrar "
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por cobrar ...- Cobranza dudosa / facturas, boletas y otros comprobantes por cobrar ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Cobranza dudosa / letras por cobrar ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar comerciales ...- Cobranza dudosa"
+ }
+ ],
+ "name": "Cuentas por cobrar comerciales, relacionadas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / no emitidas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en cobranza",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / emitidas en cartera",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en descuento",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar ..., terceros - Facturas, boletas y otros comprobantes por cobrar"
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por cobrar ..., terceros - Anticipos de clientes - Adelantos o Separaciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ..., terceros - Anticipos de clientes - Cuotas Iniciales",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar ..., terceros - Anticipos de clientes"
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por cobrar ...- Letras por cobrar / en descuento",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Letras por cobrar / en cobranza ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Letras por cobrar / en cartera ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar ..., terceros - Letras por cobrar"
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por cobrar ...- Cobranza dudosa / facturas, boletas y otros comprobantes por cobrar ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Cobranza dudosa / letras por cobrar ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar ..., terceros - Cobranza dudosa "
+ }
+ ],
+ "name": "Cuentas por cobrar comerciales, terceros"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Cuentas por cobrar al personal, a los accionistas ...- Gerentes / pr\u00e9stamos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar al personal, a los accionistas ...- Gerentes / adelanto de remuneraciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar al personal, a los accionistas ...- Gerentes / entregas a rendir cuentas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar al personal, a los accionistas ...- Gerentes "
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por cobrar ...- Accionistas (o socios) / suscripciones por cobrar a socios o accionistas ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Accionistas (o socios) / pr\u00e9stamos ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar al personal, a los accionistas ...- Accionistas o (socios) "
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por cobrar al personal, a los accionistas ... - Directores / adelanto de dietas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar al personal, a los accionistas ... - Directores / pr\u00e9stamos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar al personal, a los accionistas ... - Directores / entregas a rendir cuentas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar al personal, a los accionistas ... - Directores "
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por cobrar ...- Personal / entregas a rendir cuenta",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Personal / adelanto de remuneraciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Personal / pr\u00e9stamos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Personal / otras cuentas por cobrar al personal",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar al personal, a los accionistas ...- Personal"
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por cobrar ...- Cobranza dudosa / accionistas (o socios) ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Cobranza dudosa / diversas ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Cobranza dudosa / personal ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Cobranza dudosa / gerentes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Cobranza dudosa / directores ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar al personal, a los accionistas ...- Cobranza dudosa "
+ },
+ {
+ "name": "Cuentas por cobrar al personal, a los accionistas ...- Diversas ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar al personal, a los accionistas (socios), directores y gerentes"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, otros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, matriz",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, subsidiarias ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses , asociadas ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, sucursal ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar ...- Intereses, r\u00e9galias y dividendos / intereses"
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, matriz ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, otros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, subsidiarias ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, asociadas ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos "
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, asociadas ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, subsidiarias ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, sucursal ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, otros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, matriz",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas "
+ }
+ ],
+ "name": "Cuentas por cobrar diversas, relacionadas - Interes\u00e9s, regal\u00edas y dividendos "
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por cobrar ...- Cobranza dudosa / otras cuentas por cobrar diversas ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Cobranza dudosa / pr\u00e9stamos ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Cobranza dudosa / intereses, regal\u00edas y dividendos ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Cobranza dudosa / dep\u00f3sitos otorgados en garant\u00eda ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Cobranza dudosa / venta de activos inmovilizados ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar diversas, relacionadas - Cobranza dudosa "
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por cobrar diversas, relacionadas - Otras cuentas por cobrar diversas ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar diversas, relacionadas - Otras cuentas por cobrar diversas a Largo Plazo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar diversas, relacionadas - Otras cuentas por cobrar diversas "
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / intangibles ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / activos biol\u00f3gicos ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n mobiliaria ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n inmobiliaria ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inmuebles, maquinaria y equipo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar diversas, relacionadas - Venta de activo inmovilizado "
+ },
+ {
+ "name": "Cuentas por cobrar diversas, relacionadas - Dep\u00f3sitos otorgados en garant\u00eda",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, otros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, sucursal",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, asociadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, subsidiarias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, matriz",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda "
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, subsidiarias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, asociadas ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, matriz ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, sucursal",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, otros",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda "
+ }
+ ],
+ "name": "Cuentas por cobrar diversas, relacionadas - Pr\u00e9stamos "
+ },
+ {
+ "name": "Cuentas por cobrar diversas, relacionadas - Activos por instrumentos financieros derivados",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar diversas, relacionadas"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / entregas a rendir cuenta a terceros ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / otras cuentas por cobrar diversas a Largo Plazo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / otras cuentas por cobrar diversas ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / otras cuentas por cobrar diversas "
+ }
+ ],
+ "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas"
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por cobrar ...- Cobranza dudosa / pr\u00e9stamos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Cobranza dudosa / intereses, regal\u00edas y dividendos ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Cobranza dudosa / otras cuentas por cobrar diversas ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Cobranza dudosa / reclamaciones a terceros ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Cobranza dudosa / venta de activos inmovilizados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Cobranza dudosa / dep\u00f3sitos otorgados en garant\u00eda",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar diversas, terceros - Cobranza dudosa "
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / dep\u00f3sitos en garant\u00eda por alquileres",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / pr\u00e9stamos de instituciones no financieras ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / pr\u00e9stamos de instituciones financieras ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / otros dep\u00f3sitos en garant\u00eda ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar diversas, terceros - Dep\u00f3sitos otorgados en garant\u00eda"
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n mobiliaria",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inmuebles, maquinaria y equipo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n inmobiliaria",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / activos biol\u00f3gicos ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / intangibles",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar diversas, terceros - Venta de activo inmovilizado"
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos financieros primarios ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos finacieros derivados / instrumento de cobertura",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos finacieros derivados / cartera de negociaci\u00f3n ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos financieros derivados "
+ }
+ ],
+ "name": "Cuentas por cobrar diversas, terceros - Activos por instrumentos financieros "
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar diversas, terceros - Pr\u00e9stamos "
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por cobrar ...- Reclamaciones a terceros / Compa\u00f1\u00edas aseguradoras",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Reclamaciones a terceros / otras",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Reclamaciones a terceros / transportadoras",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Reclamaciones a terceros / servicios p\u00fablicos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Reclamaciones a terceros / tributos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar diversas, terceros - Reclamaciones a terceros"
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por cobrar diversas, terceros - Intereses, regal\u00edas y dividendos"
+ }
+ ],
+ "name": "Cuentas por cobrar diversas, terceros"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / intereses, regal\u00edas y dividendos ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, relacionadas / pr\u00e9stamos ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / otras cuentas por cobrar diversas ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / activos por instrumentos financieros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / dep\u00f3sitos otorgados en garant\u00eda ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / venta de activos inmovilizados ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, relacionadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / pr\u00e9stamos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / reclamaciones a terceros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / venta de activo inmovilizado",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / intereses, r\u00e9galias y dividendos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / dep\u00f3sitos otorgados en garant\u00eda",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / activos por instrumentos financieros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / otras cuentas por cobrar diversas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros "
+ },
+ {
+ "children": [
+ {
+ "name": "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, terceros / letras por cobrar ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, terceros / facturas, boletas y otros comprobantes por cobrar ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar comerciales, terceros "
+ },
+ {
+ "children": [
+ {
+ "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ accionistas (o socios) ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ directores",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ gerentes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ personal",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ diversas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar al personal, a los accionistas (socios), directores y gerentes"
+ },
+ {
+ "children": [
+ {
+ "name": "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, relacionadas / letras por cobrar ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, relacionadas / facturas, boletas y otros comprobantes por cobrar ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - ** Cuentas por cobrar comerciales, relacionadas "
+ }
+ ],
+ "name": "Estimaci\u00f3n de cuentas de cobranza dudosa"
+ },
+ {
+ "children": [
+ {
+ "name": "Servicios y otros contratados por anticipado - Mantenimiento de activos inmovilizados ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Servicios y otros contratados por anticipado - Otros gastos contratados por anticipado ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Servicios y otros contratados por anticipado - Alquileres ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Servicios y otros contratados por anticipado - Primas pagadas por opciones ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Servicios y otros contratados por anticipado - Seguros ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Servicios y otros contratados por anticipado - Interes\u00e9s ** Costos financieros",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Servicios y otros contratados por anticipado"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Materias ...- Materias primas desvalorizadas / materias primas para productos de extracci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Materias ...- Materias primas desvalorizadas / materias primas para productos agropecuarios y pisc\u00edcolas",
+ "report_type": "Balance Sheet"
},
{
"name": "Materias ...- Materias primas desvalorizadas / materias primas para productos manufacturados",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
- "name": "Materias ...- Materias primas desvalorizadas / materias primas para productos de extracci\u00f3n",
- "root_type": "Asset"
+ "name": "Materias ...- Materias primas desvalorizadas / materias primas para productos inmuebles ",
+ "report_type": "Balance Sheet"
}
],
- "name": "Materias primas - Materias primas desvalorizadas",
- "root_type": "None"
- },
- {
- "name": "Salarios por Pagar / Retenciones a Depositar",
- "root_type": "Liability"
- },
- {
- "name": "Salarios por Pagar / Sueldos a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Materias primas - Materias primas para productos manufacturados",
- "root_type": "Asset"
- },
- {
- "name": "Salarios por Pagar / Provisi\u00f3n para Sueldo Anual Complementario",
- "root_type": "Liability"
- },
- {
- "name": "Salarios por Pagar / Cargas Sociales a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Materias primas - Materias primas para productos inmuebles ",
- "root_type": "Asset"
+ "name": "Materias primas - Materias primas desvalorizadas"
},
{
"name": "Materias primas - Materias primas para productos de extracci\u00f3n ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Materias primas - Materias primas para productos manufacturados",
+ "report_type": "Balance Sheet"
},
{
"name": "Materias primas - Materias primas para productos agropecuarios y pisc\u00edcolas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Materias primas - Materias primas para productos inmuebles ",
+ "report_type": "Balance Sheet"
}
],
- "name": "Materias primas ",
- "root_type": "None"
+ "name": "Materias primas "
},
{
"children": [
{
- "name": "Otras Cuentas por Pagar / Cobros por Adelantado",
- "root_type": "Liability"
+ "name": "Materiales auxiliares, suministros y repuestos - Materiales auxiliares ",
+ "report_type": "Balance Sheet"
},
{
- "name": "Otras Cuentas por Pagar / Acreedores Varios",
- "root_type": "Liability"
- },
- {
- "name": "Otras Cuentas por Pagar / Honorarios Directores y S\u00edndicos a Pagar",
- "root_type": "Liability"
+ "children": [
+ {
+ "name": "Materiales auxiliares, ...- Materiales auxiliares, suministros y repuestos desvalorizados / repuestos ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Materiales auxiliares, ...- Materiales auxiliares, suministros y repuestos desvalorizados / suministros ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Materiales auxiliares, ...- Materiales auxiliares, suministros y repuestos desvalorizados / materiales auxiliares",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Materiales auxiliares, suministros y repuestos - Materiales auxiliares, suministros y repuestos desvalorizados "
},
{
"children": [
{
"name": "Materiales auxiliares, suministros ...- Suministros / lubricantes ",
- "root_type": "Asset"
- },
- {
- "name": "Materiales auxiliares, suministros ...- Suministros / combustibles ",
- "root_type": "Asset"
- },
- {
- "name": "Materiales auxiliares, suministros ...- Suministros / energ\u00eda ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Materiales auxiliares, suministros ...- Suministros / otros suministros ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Materiales auxiliares, suministros ...- Suministros / energ\u00eda ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Materiales auxiliares, suministros ...- Suministros / combustibles ",
+ "report_type": "Balance Sheet"
}
],
- "name": "Materiales auxiliares, suministros y repuestos - Suministros ",
- "root_type": "None"
- },
- {
- "name": "Materiales auxiliares, suministros y repuestos - Materiales auxiliares ",
- "root_type": "Asset"
+ "name": "Materiales auxiliares, suministros y repuestos - Suministros "
},
{
"name": "Materiales auxiliares, suministros y repuestos - Repuestos ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Materiales auxiliares, ...- Materiales auxiliares, suministros y repuestos desvalorizados / materiales auxiliares",
- "root_type": "Asset"
- },
- {
- "name": "Materiales auxiliares, ...- Materiales auxiliares, suministros y repuestos desvalorizados / suministros ",
- "root_type": "Asset"
- },
- {
- "name": "Materiales auxiliares, ...- Materiales auxiliares, suministros y repuestos desvalorizados / repuestos ",
- "root_type": "Asset"
- }
- ],
- "name": "Materiales auxiliares, suministros y repuestos - Materiales auxiliares, suministros y repuestos desvalorizados ",
- "root_type": "None"
+ "report_type": "Balance Sheet"
}
],
- "name": "Materiales auxiliares, suministros y repuestos ",
- "root_type": "None"
+ "name": "Materiales auxiliares, suministros y repuestos "
},
{
"children": [
{
- "name": "Provisiones / Previsi\u00f3n para Garant\u00edas por Service",
- "root_type": "Liability"
- },
- {
- "name": "Provisiones / Previsi\u00f3n para juicios Pendientes",
- "root_type": "Liability"
- },
- {
- "name": "Provisiones / Previsi\u00f3n Indemnizaci\u00f3n por Despidos",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Envases y ...- Envases y embalajes desvalorizados / embalajes",
- "root_type": "Asset"
- },
- {
- "name": "Envases y ...- Envases y embalajes desvalorizados / envases",
- "root_type": "Asset"
- }
- ],
- "name": "Envases y embalajes - Envases y embalajes desvalorizados",
- "root_type": "None"
- },
- {
"name": "Envases y embalajes - Embalajes",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Envases y embalajes - Envases",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Envases y ...- Envases y embalajes desvalorizados / envases",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Envases y ...- Envases y embalajes desvalorizados / embalajes",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Envases y embalajes - Envases y embalajes desvalorizados"
}
],
- "name": "Envases y embalajes ",
- "root_type": "None"
+ "name": "Envases y embalajes "
},
{
"children": [
@@ -3956,116 +4951,495 @@
{
"children": [
{
- "name": "Activos no corrientes ...- Inmuebles, maquinaria .../ maquinarias y equipos de explotaci\u00f3n, costo de financiaci\u00f3n",
- "root_type": "Asset"
+ "name": "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones, costo",
+ "report_type": "Balance Sheet"
},
{
- "name": "Activos no corrientes ...- Inmuebles, maquinaria .../ maquinarias y equipos de explotaci\u00f3n, revaluaci\u00f3n",
- "root_type": "Asset"
+ "name": "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
},
{
- "name": "Activos no corrientes ...- Inmuebles, maquinaria .../ maquinarias y equipos de explotaci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n",
- "root_type": "Asset"
+ "name": "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones, costos de financiaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones, valor razonable",
+ "report_type": "Balance Sheet"
}
],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n ",
- "root_type": "None"
+ "name": "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones"
},
{
"children": [
{
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones, costo de financiaci\u00f3n",
- "root_type": "Asset"
+ "name": "Activos no corrientes ...- Inversiones inmoviliarias / terrenos, valor razonable",
+ "report_type": "Balance Sheet"
},
{
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones, costo de adquisici\u00f3n o construcci\u00f3n",
- "root_type": "Asset"
+ "name": "Activos no corrientes ...- Inversiones inmoviliarias / terrenos, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
},
{
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones, revaluaci\u00f3n",
- "root_type": "Asset"
+ "name": "Activos no corrientes ...- Inversiones inmoviliarias / terrenos, costo",
+ "report_type": "Balance Sheet"
}
],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos, valor razonable",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos ",
- "root_type": "None"
- },
+ "name": "Activos no corrientes ...- Inversiones inmoviliarias / terrenos "
+ }
+ ],
+ "name": "Activos no corrientes mantenidos para la venta - Inversiones inmobiliarias "
+ },
+ {
+ "children": [
{
"children": [
{
"name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo, costo ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo, revaluaci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo ",
- "root_type": "None"
+ "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo "
},
{
"children": [
{
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipos diversos, costo",
- "root_type": "Asset"
+ "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipos diversos, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
},
{
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipos diversos, revaluaci\u00f3n",
- "root_type": "Asset"
+ "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipos diversos, costo",
+ "report_type": "Balance Sheet"
}
],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipos diversos ",
- "root_type": "None"
+ "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipos diversos "
},
{
"children": [
{
"name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / muebles y enseres, revaluaci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / muebles y enseres, costo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / muebles y enseres ",
- "root_type": "None"
+ "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / muebles y enseres "
},
{
"children": [
{
"name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipo de transporte, costo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipo de transporte, revaluaci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipo de transporte ",
- "root_type": "None"
+ "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipo de transporte "
+ },
+ {
+ "children": [
+ {
+ "name": "Activos no corrientes ...- Inmuebles, maquinaria .../ maquinarias y equipos de explotaci\u00f3n, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos no corrientes ...- Inmuebles, maquinaria .../ maquinarias y equipos de explotaci\u00f3n, costo de financiaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos no corrientes ...- Inmuebles, maquinaria .../ maquinarias y equipos de explotaci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n "
+ },
+ {
+ "children": [
+ {
+ "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones, costo de financiaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones, costo de adquisici\u00f3n o construcci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones "
+ },
+ {
+ "children": [
+ {
+ "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos, costo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos, valor razonable",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos "
}
],
- "name": "Activos no corrientes mantenidos para la venta - Inmuebles, maquinaria y equipo ",
- "root_type": "None"
+ "name": "Activos no corrientes mantenidos para la venta - Inmuebles, maquinaria y equipo "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Activos no corrientes ...- Intangibles / costos de exploraci\u00f3n y desarrollo, costo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos no corrientes ...- Intangibles / costos de exploraci\u00f3n y desarrollo, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activos no corrientes ...- Intangibles / costos de exploraci\u00f3n y desarrollo"
+ },
+ {
+ "children": [
+ {
+ "name": "Activos no corrientes ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos no corrientes ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos, costo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activos no corrientes ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos "
+ },
+ {
+ "children": [
+ {
+ "name": "Activos no corrientes ...- Intangibles / reservas de recursos extra\u00edbles, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos no corrientes ...- Intangibles / reservas de recursos extra\u00edbles, costo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activos no corrientes ...- Intangibles / reservas de recursos extra\u00edbles"
+ },
+ {
+ "children": [
+ {
+ "name": "Activos no corrientes ...- Intangibles / concesiones, licencias y derechos, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos no corrientes ...- Intangibles / concesiones, licencias y derechos, costo ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activos no corrientes ...- Intangibles / concesiones, licencias y derechos "
+ },
+ {
+ "children": [
+ {
+ "name": "Activos no corrientes ...- Intangibles / patentes y propiedad industrial, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos no corrientes ...- Intangibles / patentes y propiedad industrial, costo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activos no corrientes ...- Intangibles / patentes y propiedad industrial "
+ },
+ {
+ "children": [
+ {
+ "name": "Activos no corrientes ...- Intangibles / programas de computadora (software), costo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos no corrientes ...- Intangibles / programas de computadora (software), revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activos no corrientes ...- Intangibles / programas de computadora (software) "
+ },
+ {
+ "children": [
+ {
+ "name": "Activos no corrientes ...- Intangibles / otros activos intangibles, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos no corrientes ...- Intangibles / otros activos intangibles, costo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activos no corrientes ...- Intangibles / otros activos intangibles"
+ }
+ ],
+ "name": "Activos no corrientes mantenidos para la venta - Intangibles "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n, valor razonable",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n, costo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n, costos de financiaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n "
+ },
+ {
+ "children": [
+ {
+ "name": "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo, valor razonable",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo, costos de financiaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo, costo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo"
+ }
+ ],
+ "name": "Activos no corrientes mantenidos para la venta - Activos biol\u00f3gicos "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones, valor razonable",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones, costo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones"
+ }
+ ],
+ "name": "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, inversi\u00f3n inmoviliaria"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ maquinarias y equipos de explotaci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ maquinarias y equipos de explotaci\u00f3n, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ maquinarias y equipos de explotaci\u00f3n, costo de financiaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ maquinarias y equipos de explotaci\u00f3n "
+ },
+ {
+ "children": [
+ {
+ "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones, costo de financiaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones, revaluaci\u00f3n ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones, costo de adquisici\u00f3n o construcci\u00f3n ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones "
+ },
+ {
+ "children": [
+ {
+ "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ herramientas y unidades de reemplazo, costo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ herramientas y unidades de reemplazo, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ herramientas y unidades de reemplazo "
+ },
+ {
+ "children": [
+ {
+ "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ equipos diversos, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ equipos diversos, costo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ equipos diversos"
+ },
+ {
+ "children": [
+ {
+ "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ muebles y enseres, costo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ muebles y enseres, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ muebles y enseres"
+ },
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+ {
+ "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, otros activos intangibles, revaluaci\u00f3n",
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+ "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, otros activos intangibles"
+ },
+ {
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+ {
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+ "name": "Activos no corrientes mantenidos para la venta - Amortizaci\u00f3n acumulada, intangibles, patentes y propiedad industrial "
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{
"children": [
@@ -4073,545 +5447,118 @@
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- "root_type": "Asset"
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}
],
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- "root_type": "None"
+ "name": "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, activos biol\u00f3gicos, activos biol\u00f3gicos en producci\u00f3n"
},
{
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- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
- "name": "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, activos biol\u00f3gicos, activos biol\u00f3gicos en desarrollo",
- "root_type": "None"
+ "name": "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, activos biol\u00f3gicos, activos biol\u00f3gicos en desarrollo"
}
],
- "name": "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, activos biol\u00f3gicos ",
- "root_type": "None"
+ "name": "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, activos biol\u00f3gicos "
},
{
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- "root_type": "None"
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- {
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- "name": "Activos no corrientes ...- Intangibles / patentes y propiedad industrial ",
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- "root_type": "Asset"
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- "name": "Activos no corrientes ...- Intangibles / otros activos intangibles",
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- "root_type": "None"
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- {
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- "children": [
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- },
- {
- "children": [
- {
- "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, reservas de recursos extra\u00edbles, revaluaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, reservas de recursos extra\u00edbles, costo ",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, reservas de recursos extra\u00edbles",
- "root_type": "None"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Amortizaci\u00f3n acumulada, intangibles ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / inmuebles, maquinaria y equipo, equipos diversos",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / inmuebles, maquinaria y equipo, equipo de transporte",
- "root_type": "Asset"
- },
- {
"name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / inmuebles, maquinaria y equipo, edificaciones",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / inmuebles, maquinaria y equipo, terrenos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n .../ inmuebles, maquinaria y equipo, herramientas y unidades de reemplazo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / inmuebles, maquinaria y equipo, equipos diversos",
+ "report_type": "Balance Sheet"
},
{
"name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / inmuebles, maquinaria y equipo, muebles y enseres",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / inmuebles, maquinaria y equipo, equipo de transporte",
+ "report_type": "Balance Sheet"
},
{
"name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n .../ inmuebles, maquinaria y equipo, maquinarias y equipos de explotaci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / inmuebles, maquinaria y equipo, terrenos",
+ "report_type": "Balance Sheet"
}
],
- "name": "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / inmuebles, maquinaria y equipo",
- "root_type": "None"
+ "name": "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / inmuebles, maquinaria y equipo"
},
{
"children": [
{
"name": "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / inversi\u00f3n inmobiliaria, terrenos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / inversi\u00f3n inmobiliaria, edificaciones",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
- "name": "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / inversi\u00f3n inmobiliaria",
- "root_type": "None"
+ "name": "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / inversi\u00f3n inmobiliaria"
},
{
"children": [
{
- "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / intangibles, patentes y propiedad industrial ",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / intangibles, reservas de recursos extra\u00edbles ",
- "root_type": "Asset"
- },
- {
"name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / intangibles, costos de exploraci\u00f3n y desarrollo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / intangibles, f\u00f3rmulas, dise\u00f1os y prototipos ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / intangibles, patentes y propiedad industrial ",
+ "report_type": "Balance Sheet"
},
{
"name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / intangibles, programas de computadora (software)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / intangibles, concesiones, licencias y otros derechos ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / intangibles, reservas de recursos extra\u00edbles ",
+ "report_type": "Balance Sheet"
}
],
- "name": "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / intangibles ",
- "root_type": "None"
+ "name": "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / intangibles "
},
{
"children": [
{
"name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / activos biol\u00f3gicos, activos biol\u00f3gicos en desarrollo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / activos biol\u00f3gicos, activos biol\u00f3gicos en producci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
- "name": "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / activos biol\u00f3gicos",
- "root_type": "None"
+ "name": "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / activos biol\u00f3gicos"
}
],
- "name": "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada",
- "root_type": "None"
+ "name": "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada"
}
],
- "name": "Activos no corrientes mantenidos para la venta ",
- "root_type": "None"
+ "name": "Activos no corrientes mantenidos para la venta "
},
{
"children": [
@@ -4621,1687 +5568,556 @@
"children": [
{
"name": "Mercade...- Mercader\u00edas .../ mercader\u00edas manufacturadas, valor razonable",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Mercade...- Mercader\u00edas .../ mercader\u00edas manufacturadas, costo - Categoria de productos 01",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
- "name": "Mercade...- Mercader\u00edas .../ Mercader\u00edas manufacturadas, costo ",
- "root_type": "None"
+ "name": "Mercade...- Mercader\u00edas .../ Mercader\u00edas manufacturadas, costo "
}
],
- "name": "Mercader\u00edas - Mercader\u00edas manufacturadas / mercader\u00edas manufacturadas",
- "root_type": "None"
+ "name": "Mercader\u00edas - Mercader\u00edas manufacturadas / mercader\u00edas manufacturadas"
}
],
- "name": "Mercader\u00edas - Mercader\u00edas manufacturadas",
- "root_type": "None"
+ "name": "Mercader\u00edas - Mercader\u00edas manufacturadas"
+ },
+ {
+ "children": [
+ {
+ "name": "Mercader\u00edas - Mercader\u00edas agropecuarias y pisc\u00edcolas / de origen animal",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Mercader\u00edas - Mercader\u00edas agropecuarias y pisc\u00edcolas / de origen vegetal ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Mercader\u00edas - Mercader\u00edas agropecuarias y pisc\u00edcolas "
},
{
"children": [
{
"name": "Mercade...- Mercader\u00edas desvalorizadas / inmuebles ",
- "root_type": "Asset"
- },
- {
- "name": "Mercade...- Mercader\u00edas desvalorizadas / productos agropecuarios y pisc\u00edcolas ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Mercade...- Mercader\u00edas desvalorizadas / recursos extra\u00eddos ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
- "name": "Mercade...- Mercader\u00edas desvalorizadas / otras mercader\u00edas",
- "root_type": "Asset"
+ "name": "Mercade...- Mercader\u00edas desvalorizadas / productos agropecuarios y pisc\u00edcolas ",
+ "report_type": "Balance Sheet"
},
{
"name": "Mercade...- Mercader\u00edas desvalorizadas / mercader\u00edas manufacturadas",
- "root_type": "Asset"
- }
- ],
- "name": "Mercader\u00edas - Mercaderias desvalorizadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Mercader\u00edas - Mercader\u00edas agropecuarias y pisc\u00edcolas / de origen vegetal ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
- "name": "Mercader\u00edas - Mercader\u00edas agropecuarias y pisc\u00edcolas / de origen animal",
- "root_type": "Asset"
+ "name": "Mercade...- Mercader\u00edas desvalorizadas / otras mercader\u00edas",
+ "report_type": "Balance Sheet"
}
],
- "name": "Mercader\u00edas - Mercader\u00edas agropecuarias y pisc\u00edcolas ",
- "root_type": "None"
+ "name": "Mercader\u00edas - Mercaderias desvalorizadas"
},
{
"name": "Mercader\u00edas - Mercader\u00edas inmuebles ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Mercader\u00edas - Otras mercader\u00edas",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Mercader\u00edas - Mercader\u00edas de extracci\u00f3n ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
- "name": "Mercader\u00edas (Activo realizable)",
- "root_type": "None"
+ "name": "Mercader\u00edas (Activo realizable)"
},
{
"children": [
{
- "name": "Productos terminados - Productos de extracci\u00f3n terminados",
- "root_type": "Asset"
+ "name": "Productos terminados - Existencias de servicios terminados ",
+ "report_type": "Balance Sheet"
},
{
- "name": "Cuentas por Pagar / Anticipos de Clientes"
+ "name": "Productos terminados - Productos de extracci\u00f3n terminados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Productos terminados - Productos manufacturados ",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"children": [
{
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen animal, costo ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen animal, valor razonable ",
- "root_type": "Asset"
- }
- ],
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas terminados / de origen animal ",
- "root_type": "None"
- },
- {
- "children": [
- {
"name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen vegetal, costo ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen vegetal, valor razonable ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas terminados / de origen vegetal ",
- "root_type": "None"
+ "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas terminados / de origen vegetal "
+ },
+ {
+ "children": [
+ {
+ "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen animal, costo ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen animal, valor razonable ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas terminados / de origen animal "
}
],
- "name": "Productos terminados - Productos agropecuarios y pisc\u00edcolas terminados",
- "root_type": "None"
- },
- {
- "name": "Cuentas por Pagar / Proveedores"
+ "name": "Productos terminados - Productos agropecuarios y pisc\u00edcolas terminados"
},
{
"children": [
{
- "name": "Productos ...- Productos terminados desvalorizados / otros productos terminados ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos terminados desvalorizados / productos manufacturados ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos terminados desvalorizados / costos de financiaci\u00f3n, productos terminados",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos terminados desvalorizados / productos inmuebles",
- "root_type": "Asset"
- },
- {
"name": "Productos ...- Productos terminados desvalorizados / productos agropecuarios y pisc\u00edcolas terminados",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Productos ...- Productos terminados desvalorizados / productos de extracci\u00f3n terminados ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Productos ...- Productos terminados desvalorizados / existencias de servicios terminados ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Productos ...- Productos terminados desvalorizados / costos de financiaci\u00f3n, productos terminados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Productos ...- Productos terminados desvalorizados / productos manufacturados ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Productos ...- Productos terminados desvalorizados / otros productos terminados ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Productos ...- Productos terminados desvalorizados / productos inmuebles",
+ "report_type": "Balance Sheet"
}
],
- "name": "Productos terminados - Productos terminados desvalorizados ",
- "root_type": "None"
+ "name": "Productos terminados - Productos terminados desvalorizados "
},
{
"name": "Productos terminados - Productos inmuebles",
- "root_type": "Asset"
- },
- {
- "name": "Productos terminados - Productos manufacturados ",
- "root_type": "Asset"
- },
- {
- "name": "Productos terminados - Otros productos terminados ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Productos terminados - Costos de financiaci\u00f3n, productos terminados",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
- "name": "Productos terminados - Existencias de servicios terminados ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Participaciones de los trabajadores en utilidades",
- "root_type": "Asset"
- },
- {
- "name": "Beneficios a empleados",
- "root_type": "Asset"
- },
- {
- "name": "Remuneraciones ",
- "root_type": "Asset"
- },
- {
- "name": "Provisi\u00f3n para jubilaci\u00f3n patronal",
- "root_type": "Asset"
- },
- {
- "name": "Aportes y descuentos al IESS",
- "root_type": "Asset"
- },
- {
- "name": "Fondo reserva del IESS",
- "root_type": "Asset"
- }
- ],
- "name": "OBLIGACIONES PATRONALES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Proveedores",
- "root_type": "Asset"
- },
- {
- "name": "Acreedores Varios",
- "root_type": "Asset"
- },
- {
- "name": "Por administraci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Otras comisiones",
- "root_type": "Asset"
- },
- {
- "name": "Dividendos por pagar",
- "root_type": "Asset"
- },
- {
- "name": "Intereses por pagar",
- "root_type": "Asset"
- },
- {
- "name": "Comisiones por pagar ",
- "root_type": "Asset"
- },
- {
- "name": "Por Operaciones Burs\u00e1tiles",
- "root_type": "Asset"
- },
- {
- "name": "Por custodia",
- "root_type": "Asset"
- }
- ],
- "name": "Deuda Sector No Financiero"
- }
- ],
- "name": "PASIVO NO FINANCIERO"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Obligaciones por Arrendamiento Financiero ",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones",
- "root_type": "Asset"
- },
- {
- "name": "Papel Comercial",
- "root_type": "Asset"
- },
- {
- "name": "Valores de Titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Otras En el exterior",
- "root_type": "Asset"
- },
- {
- "name": "Valores",
- "root_type": "Asset"
- }
- ],
- "name": "A valor razonable con cambios en resultados"
- },
- {
- "children": [
- {
- "name": "Compa\u00f1\u00edas relacionadas / vinculadas",
- "root_type": "Asset"
- },
- {
- "name": "Administradores",
- "root_type": "Asset"
- },
- {
- "name": "Accionistas",
- "root_type": "Asset"
- }
- ],
- "name": "Relacionadas"
- },
- {
- "name": "Pasivos por compra de activos no corrientes"
- },
- {
- "children": [
- {
- "name": "Intereses por pagar",
- "root_type": "Asset"
- },
- {
- "name": "Pr\u00e9stamos",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones por contratos de underwriting",
- "root_type": "Asset"
- },
- {
- "name": "Porci\u00f3n corriente de deuda a largo plazo",
- "root_type": "Asset"
- },
- {
- "name": "Sobregiros bancarios",
- "root_type": "Asset"
- }
- ],
- "name": "Obligaciones financieras"
- },
- {
- "name": "Otros pasivos financieros"
- },
- {
- "children": [
- {
- "name": "Pr\u00e9stamos",
- "root_type": "Asset"
- },
- {
- "name": "Otras cuentas y documentos por pagar",
- "root_type": "Asset"
- },
- {
- "name": "Anticipos recibidos",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas y documentos por pagar"
- }
- ],
- "name": "PASIVOS FINANCIEROS"
- },
- {
- "name": "OTROS PASIVOS CORRIENTES"
- },
- {
- "name": "ACREEDORES POR INTERMEDIACION "
- },
- {
- "children": [
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Litigios",
- "root_type": "Asset"
- },
- {
- "name": "Indemnizaciones",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones Judiciales",
- "root_type": "Asset"
- }
- ],
- "name": "SANCIONES Y MULTAS"
- },
- {
- "children": [
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Impuestos",
- "root_type": "Asset"
- },
- {
- "name": "Retenciones",
- "root_type": "Asset"
- },
- {
- "name": "Contribuciones",
- "root_type": "Asset"
- }
- ],
- "name": "OBLIGACIONES TRIBUTARIAS"
+ "name": "Productos terminados - Otros productos terminados ",
+ "report_type": "Balance Sheet"
}
],
- "name": "Productos terminados",
- "root_type": "None"
+ "name": "Productos terminados"
},
{
"children": [
{
- "name": "Pasivo Circulante / Debentures Emitidos",
- "root_type": "Liability"
+ "name": "Subproductos, desechos y desperdicios - Desechos y desperdicios",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Subproductos ...- Subproductos, desechos y desperdicios desvalorizados / subproductos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Subproductos ...- Subproductos, desechos y desperdicios desvalorizados / desechos y desperdicios",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
- "name": "Subproductos, desechos y desperdicios - Subproductos, desechos y desperdicios desvalorizados",
- "root_type": "None"
- },
- {
- "name": "Pasivo Circulante / Intereses a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Pasivo Circulante / Obligaciones a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Pasivo Circulante / Prestamos",
- "root_type": "Liability"
- },
- {
- "name": "Pasivo Circulante / Adelantos en Cuenta Corriente",
- "root_type": "Liability"
- },
- {
- "name": "Subproductos, desechos y desperdicios - Desechos y desperdicios",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Intereses diferidos",
- "root_type": "Asset"
- },
- {
- "name": "Pasivos por impuestos diferidos",
- "root_type": "Asset"
- }
- ],
- "name": "PASIVOS DIFERIDOS"
+ "name": "Subproductos, desechos y desperdicios - Subproductos, desechos y desperdicios desvalorizados"
},
{
"name": "Subproductos, desechos y desperdicios - Subproductos ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
- "name": "Subproductos, desechos y desperdicios ",
- "root_type": "None"
+ "name": "Subproductos, desechos y desperdicios "
},
{
"children": [
{
- "name": "DEUDA SECTOR FINANCIERO"
- },
- {
"name": "Productos en proceso - Productos extra\u00eddos en proceso de transformaci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Productos ...- Productos en proceso desvalorizados / productos en proceso de manufactura ",
- "root_type": "Asset"
+ "name": "Productos ...- Productos en proceso desvalorizados / otros productos en proceso ",
+ "report_type": "Balance Sheet"
},
{
- "name": "Productos ...- Productos en proceso desvalorizados / costos de financiaci\u00f3n, productos en proceso",
- "root_type": "Asset"
+ "name": "Productos ...- Productos en proceso desvalorizados / productos en proceso de manufactura ",
+ "report_type": "Balance Sheet"
},
{
"name": "Productos ...- Productos en proceso desvalorizados / productos inmuebles en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos en proceso desvalorizados / productos extra\u00eddos en proceso de transformaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos en proceso desvalorizados / otros productos en proceso ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Productos ...- Productos en proceso desvalorizados / productos agropecuarios y pisc\u00edcolas en proceso ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Productos ...- Productos en proceso desvalorizados / costos de financiaci\u00f3n, productos en proceso",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Productos ...- Productos en proceso desvalorizados / productos extra\u00eddos en proceso de transformaci\u00f3n ",
+ "report_type": "Balance Sheet"
},
{
"name": "Productos ...- Productos en proceso desvalorizados / existencias de servicios en proceso",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
- "name": "Productos en proceso - Productos en proceso desvalorizados",
- "root_type": "None"
- },
- {
- "name": "Deudas Fiscales / Impuesto sobre los Bienes Personales a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Deudas Fiscales / Monotributo a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Impuestos por Pagar / ITBMS a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Impuestos por Pagar / Impuesto sobre la Renta a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Productos en proceso - Productos inmuebles en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Productos en proceso - Costos de financiaci\u00f3n, productos en proceso",
- "root_type": "Asset"
- },
- {
- "name": "Deudas Fiscales / Impuesto a la Ganancia M\u00ednima Presunta a Pagar",
- "root_type": "Liability"
+ "name": "Productos en proceso - Productos en proceso desvalorizados"
},
{
"children": [
{
"children": [
{
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen vegetal, valor razonable ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen vegetal, costo ",
- "root_type": "Asset"
- }
- ],
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas en proceso / de origen vegetal ",
- "root_type": "None"
- },
- {
- "children": [
- {
"name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen animal, valor razonable ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen animal, costo ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas en proceso / de origen animal ",
- "root_type": "None"
+ "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas en proceso / de origen animal "
+ },
+ {
+ "children": [
+ {
+ "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen vegetal, valor razonable ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen vegetal, costo ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas en proceso / de origen vegetal "
}
],
- "name": "Productos en proceso - Productos agropecuarios y pisc\u00edcolas en proceso",
- "root_type": "None"
- },
- {
- "name": "Productos en proceso - Otros productos en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Productos en proceso - Productos en proceso de manufactura",
- "root_type": "Asset"
+ "name": "Productos en proceso - Productos agropecuarios y pisc\u00edcolas en proceso"
},
{
"name": "Productos en proceso - Existencias de servicios en proceso",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Productos en proceso - Productos en proceso de manufactura",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Productos en proceso - Productos inmuebles en proceso ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Productos en proceso - Costos de financiaci\u00f3n, productos en proceso",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Productos en proceso - Otros productos en proceso ",
+ "report_type": "Balance Sheet"
}
],
- "name": "Productos en proceso ",
- "root_type": "None"
+ "name": "Productos en proceso "
},
{
"children": [
{
- "children": [
- {
- "name": "Existencias por recibir - Mercader\u00edas / Categoria de productos 01",
- "root_type": "Asset"
- }
- ],
- "name": "Existencias por recibir - Mercader\u00edas ",
- "root_type": "None"
+ "name": "Existencias por recibir - Materias primas ",
+ "report_type": "Balance Sheet"
},
{
- "name": "Existencias por recibir - Materias primas ",
- "root_type": "Asset"
+ "name": "Existencias por recibir - Materiales auxiliares, suministros y repuestos ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Existencias por recibir - Envases y embalajes",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Existencias por ...- Existencias por recibir desvalorizadas / materiales auxiliares, suministros y repuesto",
- "root_type": "Asset"
- },
- {
- "name": "Existencias por ...- Existencias por recibir desvalorizadas / envases y embalajes ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Existencias por ...- Existencias por recibir desvalorizadas / mercader\u00edas ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Existencias por ...- Existencias por recibir desvalorizadas / envases y embalajes ",
+ "report_type": "Balance Sheet"
},
{
"name": "Existencias por ...- Existencias por recibir desvalorizadas / materias primas ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
- "name": "Existencias por recibir - Existencias por recibir desvalorizadas",
- "root_type": "None"
+ "name": "Existencias por recibir - Existencias por recibir desvalorizadas"
},
{
- "name": "Existencias por recibir - Materiales auxiliares, suministros y repuestos ",
- "root_type": "Asset"
- },
- {
- "name": "Existencias por recibir - Envases y embalajes",
- "root_type": "Asset"
+ "children": [
+ {
+ "name": "Existencias por recibir - Mercader\u00edas / Categoria de productos 01",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Existencias por recibir - Mercader\u00edas "
}
],
- "name": "Existencias por recibir ",
- "root_type": "None"
+ "name": "Existencias por recibir "
},
{
"children": [
{
"children": [
{
- "name": "Desvalorizaci\u00f3n ...- Existencias por recibir / materiales auxiliares, suministros y repuestos ",
- "root_type": "Asset"
+ "name": "Desvalorizaci\u00f3n ...- Existencias por recibir / mercader\u00edas ",
+ "report_type": "Balance Sheet"
},
{
"name": "Desvalorizaci\u00f3n ...- Existencias por recibir / materias primas ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Desvalorizaci\u00f3n ...- Existencias por recibir / materiales auxiliares, suministros y repuestos ",
+ "report_type": "Balance Sheet"
},
{
"name": "Desvalorizaci\u00f3n ...- Existencias por recibir / envases y embalajes ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Existencias por recibir / mercader\u00edas ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
- "name": "Desvalorizaci\u00f3n de existencias - Existencias por recibir ",
- "root_type": "None"
+ "name": "Desvalorizaci\u00f3n de existencias - Existencias por recibir "
+ },
+ {
+ "children": [
+ {
+ "name": "Desvalorizaci\u00f3n ...- Envases y embalajes / envases",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Desvalorizaci\u00f3n ...- Envases y embalajes / embalajes",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Desvalorizaci\u00f3n de existencias - Envases y embalajes "
},
{
"children": [
{
"name": "Desvalorizaci\u00f3n ...- Productos en proceso / costos de financiaci\u00f3n, productos en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / existencias de servicios en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / productos agropecuarios y pisc\u00edcolas en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / productos inmuebles en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / productos extra\u00eddos en proceso de transformaci\u00f3n ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Desvalorizaci\u00f3n ...- Productos en proceso / productos en proceso de manufactura ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Desvalorizaci\u00f3n ...- Productos en proceso / productos extra\u00eddos en proceso de transformaci\u00f3n ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Desvalorizaci\u00f3n ...- Productos en proceso / productos agropecuarios y pisc\u00edcolas en proceso ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Desvalorizaci\u00f3n ...- Productos en proceso / productos inmuebles en proceso ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Desvalorizaci\u00f3n ...- Productos en proceso / existencias de servicios en proceso ",
+ "report_type": "Balance Sheet"
},
{
"name": "Desvalorizaci\u00f3n ...- Productos en proceso / otros productos en proceso ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
- "name": "Desvalorizaci\u00f3n de existencias - Productos en proceso ",
- "root_type": "None"
+ "name": "Desvalorizaci\u00f3n de existencias - Productos en proceso "
+ },
+ {
+ "children": [
+ {
+ "name": "Desvalorizaci\u00f3n ...- Materias primas / materias primas para productos inmuebles ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Desvalorizaci\u00f3n ...- Materias primas / materias primas para productos agropecuarios y pisc\u00edcolas ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Desvalorizaci\u00f3n ...- Materias primas / materias primas para productos de extracci\u00f3n ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Desvalorizaci\u00f3n ...- Materias primas / materias primas para productos manufacturados ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Desvalorizaci\u00f3n de existencias - Materias primas"
},
{
"children": [
{
"name": "Desvalorizaci\u00f3n ...- Productos terminados / otros productos terminados",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / productos manufacturados ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / productos agropecuarios y pisc\u00edcolas terminados ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / costos de financiaci\u00f3n, productos terminados ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / existencias de servicios terminados ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / productos de extracci\u00f3n terminados ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Desvalorizaci\u00f3n ...- Productos terminados / productos inmuebles ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Desvalorizaci\u00f3n ...- Productos terminados / existencias de servicios terminados ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Desvalorizaci\u00f3n ...- Productos terminados / productos de extracci\u00f3n terminados ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Desvalorizaci\u00f3n ...- Productos terminados / productos agropecuarios y pisc\u00edcolas terminados ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Desvalorizaci\u00f3n ...- Productos terminados / productos manufacturados ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Desvalorizaci\u00f3n ...- Productos terminados / costos de financiaci\u00f3n, productos terminados ",
+ "report_type": "Balance Sheet"
}
],
- "name": "Desvalorizaci\u00f3n de existencias - Productos terminados ",
- "root_type": "None"
+ "name": "Desvalorizaci\u00f3n de existencias - Productos terminados "
},
{
"children": [
{
- "name": "Desvalorizaci\u00f3n ...- Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Mercader\u00edas / mercader\u00edas manufacturadas ",
- "root_type": "Asset"
- },
- {
"name": "Desvalorizaci\u00f3n ...- Mercader\u00edas / mercader\u00edas inmuebles ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
- "name": "Desvalorizaci\u00f3n ...- Mercader\u00edas / otras mercader\u00edas",
- "root_type": "Asset"
+ "name": "Desvalorizaci\u00f3n ...- Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas ",
+ "report_type": "Balance Sheet"
},
{
"name": "Desvalorizaci\u00f3n ...- Mercader\u00edas / mercader\u00edas de extracci\u00f3n ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Desvalorizaci\u00f3n ...- Mercader\u00edas / otras mercader\u00edas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Desvalorizaci\u00f3n ...- Mercader\u00edas / mercader\u00edas manufacturadas ",
+ "report_type": "Balance Sheet"
}
],
- "name": "Desvalorizaci\u00f3n de existencias - Mercader\u00edas",
- "root_type": "None"
+ "name": "Desvalorizaci\u00f3n de existencias - Mercader\u00edas"
},
{
"children": [
{
"name": "Desvalorizaci\u00f3n ...- Materiales auxiliares, suministros y repuestos / suministros",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Desvalorizaci\u00f3n ...- Materiales auxiliares, suministros y repuestos / repuestos",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Desvalorizaci\u00f3n ...- Materiales auxiliares, suministros y repuestos / materiales auxiliares ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
- "name": "Desvalorizaci\u00f3n de existencias - Materiales auxiliares, suministros y repuestos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Envases y embalajes / embalajes",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Envases y embalajes / envases",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Envases y embalajes ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Materias primas / materias primas para productos agropecuarios y pisc\u00edcolas ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Materias primas / materias primas para productos manufacturados ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Materias primas / materias primas para productos inmuebles ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Materias primas / materias primas para productos de extracci\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Materias primas",
- "root_type": "None"
+ "name": "Desvalorizaci\u00f3n de existencias - Materiales auxiliares, suministros y repuestos"
},
{
"children": [
{
"name": "Desvalorizaci\u00f3n ...- Subproductos, desechos y desperdicios / subproductos ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Desvalorizaci\u00f3n ...- Subproductos, desechos y desperdicios / desechos y desperdicios",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
- "name": "Desvalorizaci\u00f3n de existencias - Subproductos, desechos y desperdicios ",
- "root_type": "None"
+ "name": "Desvalorizaci\u00f3n de existencias - Subproductos, desechos y desperdicios "
}
],
- "name": "Desvalorizaci\u00f3n de existencias ",
- "root_type": "None"
+ "name": "Desvalorizaci\u00f3n de existencias "
},
{
"children": [
{
"children": [
{
- "name": "Otros activos - Bienes de arte y cultura / obras de arte ",
- "root_type": "Asset"
- },
- {
- "name": "Otros activos - Bienes de arte y cultura / biblioteca",
- "root_type": "Asset"
- },
- {
- "name": "Otros activos - Bienes de arte y cultura / otros ",
- "root_type": "Asset"
- }
- ],
- "name": "Otros activos - Bienes de arte y cultura ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros activos - Diversos / otros",
- "root_type": "Asset"
- },
- {
- "name": "Otros activos - Diversos / bienes recibidos en pago (adjudicados y realizables) ",
- "root_type": "Asset"
- },
- {
- "name": "Otros activos - Diversos / bienes entregados en comodato ",
- "root_type": "Asset"
- },
- {
- "name": "Otros activos - Diversos / monedas y joyas ",
- "root_type": "Asset"
- }
- ],
- "name": "Otros activos - Diversos ",
- "root_type": "None"
- },
- {
- "name": "ACUMULADOS"
- },
- {
- "name": "UTILIDAD (PERDIDA) DEL EJERCICIO"
- },
- {
- "name": "RESULTADOS ACUMULADOS POR APLICACI\u00d3N DE LAS NIIF POR PRIMERA VEZ"
- }
- ],
- "name": "Otros activos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
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- "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ acciones representativas de capital social, comunes",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones ...- Instrumentos .../ acciones representativas de capital social, preferentes, participaci\u00f3n patrimonial ",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, preferentes, valor razonable ",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, preferentes, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones ...- Instrumentos financieros representativos de .../ acciones representativas de capital social, preferentes ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones ...- Instrumentos financieros .../ acciones de inversi\u00f3n, valor razonable",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones ...- Instrumentos financieros .../ acciones de inversi\u00f3n, participaci\u00f3n patrimonial ",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones ...- Instrumentos financieros .../ acciones de inversi\u00f3n, costo ",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ acciones de inversi\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ certificados de suscripci\u00f3n preferente",
- "root_type": "None"
- }
- ],
- "name": "Inversiones mobiliarias - Instrumentos financieros representativos de derecho patrimonial ",
- "root_type": "None"
- }
- ],
- "name": "Inversiones mobiliarias (Activo inmovilizado)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Activo diferido - Intereses diferidos / intereses no devengados en medici\u00f3n a valor descontado",
- "root_type": "Asset"
- },
- {
- "name": "Activo diferido - Intereses diferidos / intereses no devengados en transacciones con terceros ",
- "root_type": "Asset"
- }
- ],
- "name": "Activo diferido - Intereses diferidos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activo diferido - Impuesto a la renta diferido, impuesto a la renta diferido, patrimonio ",
- "root_type": "Asset"
- },
- {
- "name": "Activo diferido - Impuesto a la renta diferido, impuesto a la renta diferido, resultados ",
- "root_type": "Asset"
- }
- ],
- "name": "Activo diferido - Impuesto a la renta diferido",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activo diferido - Participaciones de los trabajadores .../ participaciones de los trabajadores diferidas, patrimonio ",
- "root_type": "Asset"
- },
- {
- "name": "Activo diferido - Participaciones de los trabajadores .../ participaciones de los trabajadores diferidas, resultados ",
- "root_type": "Asset"
- }
- ],
- "name": "Activo diferido - Participaciones de los trabajadores diferidas ",
- "root_type": "None"
- }
- ],
- "name": "Activo diferido ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Resultado del Ejercicio",
- "root_type": "Liability"
- },
- {
- "name": "Utilidades y P\u00e9rdidas del Ejercicio",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen animal, valor razonable ",
- "root_type": "Asset"
- },
- {
- "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen animal, costo de financiaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen animal, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen animal",
- "root_type": "None"
- },
- {
"children": [
{
"name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen vegetal, valor razonable",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen vegetal, costo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen vegetal, costo de financiaci\u00f3n ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
- "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen vegetal ",
- "root_type": "None"
+ "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen vegetal "
+ },
+ {
+ "children": [
+ {
+ "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen animal, costo de financiaci\u00f3n ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen animal, costo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen animal, valor razonable ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen animal"
}
],
- "name": "Activos biol\u00f3gicos - Activos biol\u00f3gicos en desarrollo ",
- "root_type": "None"
+ "name": "Activos biol\u00f3gicos - Activos biol\u00f3gicos en desarrollo "
},
{
"children": [
@@ -6309,233 +6125,82 @@
"children": [
{
"name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen vegetal, costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen vegetal, costo de financiaci\u00f3n ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen vegetal, valor razonable ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen vegetal, costo de financiaci\u00f3n ",
+ "report_type": "Balance Sheet"
}
],
- "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen vegetal ",
- "root_type": "None"
+ "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen vegetal "
},
{
"children": [
{
+ "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen animal, costo de financiaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
"name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen animal, valor razonable ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen animal, costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen animal, costo de financiaci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
- "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen animal ",
- "root_type": "None"
+ "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen animal "
}
],
- "name": "Activos biol\u00f3gicos - Activos biol\u00f3gicos en producci\u00f3n ",
- "root_type": "None"
+ "name": "Activos biol\u00f3gicos - Activos biol\u00f3gicos en producci\u00f3n "
}
],
- "name": "Activos biol\u00f3gicos ",
- "root_type": "None"
+ "name": "Activos biol\u00f3gicos "
},
{
"children": [
{
- "name": "OTRAS RESERVAS"
- },
- {
"children": [
{
"children": [
{
- "name": "Intangibles - Concesiones, licencias .../ licencias, costo ",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Concesiones, licencias .../ licencias, revaluaci\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Concesiones, licencias y otros derechos / licencias",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Intangibles - Concesiones, licencias .../ concesiones, costo",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Concesiones, licencias .../ concesiones, revaluaci\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Concesiones, licencias y otros derechos / concesiones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Intangibles - Concesiones, licencias .../ otros derechos, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Concesiones, licencias .../ otros derechos, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Concesiones, licencias y otros derechos / otros derechos",
- "root_type": "None"
- }
- ],
- "name": "Intangibles - Concesiones, licencias y otros derechos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intangibles - Patentes y propiedad industrial / marcas, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Patentes y propiedad industrial / marcas, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Patentes y propiedad industrial / marcas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Intangibles - Patentes y propiedad industrial / patentes, costo",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Patentes y propiedad industrial / patentes, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Patentes y propiedad industrial / patentes",
- "root_type": "None"
- }
- ],
- "name": "Intangibles - Patentes y propiedad industrial ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intangibles - Programas de computadora / aplicaciones inform\u00e1ticas, revaluaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Programas de computadora / aplicaciones inform\u00e1ticas, costo ",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Programas de computadora / aplicaciones inform\u00e1ticas ",
- "root_type": "None"
- }
- ],
- "name": "Intangibles - Programas de computadora (software) ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intangibles - Otros activos intangibles / otros activos intangibles, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Otros activos intangibles / otros activos intangibles, costo ",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Otros activos intangibles / otros activos intangibles ",
- "root_type": "None"
- }
- ],
- "name": "Intangibles - Otros activos intangibles ",
- "root_type": "None"
- },
- {
- "name": "RESERVA LEGAL"
- },
- {
- "children": [
- {
- "name": "Reserva por valuaci\u00f3n Propiedades",
- "root_type": "Asset"
- },
- {
- "name": "Reserva por Valuaci\u00f3n Activos Financieros Disponibles para la Venta",
- "root_type": "Asset"
- }
- ],
- "name": "RESERVA POR VALUACI\u00d3N"
- },
- {
- "name": "RESERVA FACULTATIVA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de exploraci\u00f3n, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
"name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de exploraci\u00f3n, costo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de exploraci\u00f3n, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
},
{
"name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de exploraci\u00f3n, costo de financiaci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de exploraci\u00f3n ",
- "root_type": "None"
+ "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de exploraci\u00f3n "
},
{
"children": [
{
+ "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de desarrollo, costo de financiaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
"name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de desarrollo, costo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de desarrollo, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de desarrollo, costo de financiaci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de desarrollo ",
- "root_type": "None"
+ "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de desarrollo "
}
],
- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo ",
- "root_type": "None"
+ "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo "
},
{
"children": [
@@ -6543,586 +6208,2044 @@
"children": [
{
"name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / dise\u00f1os y prototipos, revaluaci\u00f3n ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / dise\u00f1os y prototipos, costo",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
- "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / dise\u00f1os y prototipos",
- "root_type": "None"
+ "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / dise\u00f1os y prototipos"
},
{
"children": [
{
- "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / f\u00f3rmulas, revaluaci\u00f3n",
- "root_type": "Asset"
+ "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / f\u00f3rmulas, costo",
+ "report_type": "Balance Sheet"
},
{
- "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / f\u00f3rmulas, costo",
- "root_type": "Asset"
+ "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / f\u00f3rmulas, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
}
],
- "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / f\u00f3rmulas ",
- "root_type": "None"
+ "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / f\u00f3rmulas "
}
],
- "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos",
- "root_type": "None"
+ "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos"
},
{
"children": [
{
"children": [
{
- "name": "Intangibles - Reservas de recursos extra\u00edbles / madera, revaluaci\u00f3n",
- "root_type": "Asset"
+ "name": "Intangibles - Reservas de recursos extra\u00edbles / madera, costo",
+ "report_type": "Balance Sheet"
},
{
- "name": "Intangibles - Reservas de recursos extra\u00edbles / madera, costo",
- "root_type": "Asset"
+ "name": "Intangibles - Reservas de recursos extra\u00edbles / madera, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
}
],
- "name": "Intangibles - Reservas de recursos extra\u00edbles / madera ",
- "root_type": "None"
+ "name": "Intangibles - Reservas de recursos extra\u00edbles / madera "
},
{
"children": [
{
- "name": "Intangibles - Reservas de recursos extra\u00edbles / petr\u00f3leo y gas, costo",
- "root_type": "Asset"
- },
- {
"name": "Intangibles - Reservas de recursos extra\u00edbles / petr\u00f3leo y gas, revaluaci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Intangibles - Reservas de recursos extra\u00edbles / petr\u00f3leo y gas, costo",
+ "report_type": "Balance Sheet"
}
],
- "name": "Intangibles - Reservas de recursos extra\u00edbles / petr\u00f3leo y gas ",
- "root_type": "None"
+ "name": "Intangibles - Reservas de recursos extra\u00edbles / petr\u00f3leo y gas "
},
{
"children": [
{
- "name": "Intangibles - Reservas de recursos extra\u00edbles/ minerales, costo",
- "root_type": "Asset"
- },
- {
"name": "Intangibles - Reservas de recursos extra\u00edbles/ minerales, revaluaci\u00f3n",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Intangibles - Reservas de recursos extra\u00edbles/ minerales, costo",
+ "report_type": "Balance Sheet"
}
],
- "name": "Intangibles - Reservas de recursos extra\u00edbles/ minerales ",
- "root_type": "None"
+ "name": "Intangibles - Reservas de recursos extra\u00edbles/ minerales "
},
{
"children": [
{
- "name": "Intangibles - Reservas de recursos extra\u00edbles / otros recursos extra\u00edbles, costo",
- "root_type": "Asset"
+ "name": "Intangibles - Reservas de recursos extra\u00edbles / otros recursos extra\u00edbles, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
},
{
- "name": "Intangibles - Reservas de recursos extra\u00edbles / otros recursos extra\u00edbles, revaluaci\u00f3n",
- "root_type": "Asset"
+ "name": "Intangibles - Reservas de recursos extra\u00edbles / otros recursos extra\u00edbles, costo",
+ "report_type": "Balance Sheet"
}
],
- "name": "Intangibles - Reservas de recursos extra\u00edbles / otros recursos extra\u00edbles ",
- "root_type": "None"
+ "name": "Intangibles - Reservas de recursos extra\u00edbles / otros recursos extra\u00edbles "
}
],
- "name": "Intangibles - Reservas de recursos extra\u00edbles ",
- "root_type": "None"
+ "name": "Intangibles - Reservas de recursos extra\u00edbles "
},
{
"children": [
{
"name": "Intangibles - Plusval\u00eda mercantil / plusval\u00eda mercantil ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
- "name": "Intangibles - Plusval\u00eda mercantil ",
- "root_type": "None"
+ "name": "Intangibles - Plusval\u00eda mercantil "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Intangibles - Concesiones, licencias .../ licencias, costo ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Intangibles - Concesiones, licencias .../ licencias, revaluaci\u00f3n ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Intangibles - Concesiones, licencias y otros derechos / licencias"
+ },
+ {
+ "children": [
+ {
+ "name": "Intangibles - Concesiones, licencias .../ concesiones, costo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Intangibles - Concesiones, licencias .../ concesiones, revaluaci\u00f3n ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Intangibles - Concesiones, licencias y otros derechos / concesiones "
+ },
+ {
+ "children": [
+ {
+ "name": "Intangibles - Concesiones, licencias .../ otros derechos, costo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Intangibles - Concesiones, licencias .../ otros derechos, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Intangibles - Concesiones, licencias y otros derechos / otros derechos"
+ }
+ ],
+ "name": "Intangibles - Concesiones, licencias y otros derechos "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Intangibles - Patentes y propiedad industrial / marcas, costo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Intangibles - Patentes y propiedad industrial / marcas, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Intangibles - Patentes y propiedad industrial / marcas"
+ },
+ {
+ "children": [
+ {
+ "name": "Intangibles - Patentes y propiedad industrial / patentes, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Intangibles - Patentes y propiedad industrial / patentes, costo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Intangibles - Patentes y propiedad industrial / patentes"
+ }
+ ],
+ "name": "Intangibles - Patentes y propiedad industrial "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Intangibles - Programas de computadora / aplicaciones inform\u00e1ticas, revaluaci\u00f3n ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Intangibles - Programas de computadora / aplicaciones inform\u00e1ticas, costo ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Intangibles - Programas de computadora / aplicaciones inform\u00e1ticas "
+ }
+ ],
+ "name": "Intangibles - Programas de computadora (software) "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Intangibles - Otros activos intangibles / otros activos intangibles, costo ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Intangibles - Otros activos intangibles / otros activos intangibles, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Intangibles - Otros activos intangibles / otros activos intangibles "
+ }
+ ],
+ "name": "Intangibles - Otros activos intangibles "
}
],
- "name": "Intangibles ",
- "root_type": "None"
+ "name": "Intangibles "
},
{
"children": [
{
- "name": "Cuentas por pagar diversas, terceros - D\u00e9positos recibidos en garant\u00eda ",
- "root_type": "Liability"
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, otros activos intangibles ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, f\u00f3rmulas, dise\u00f1os y prototipos ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, concesiones, licencias y otros derechos ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, patentes y propiedad industrial",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, programas de computadora (software)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "name": "Depreciaci\u00f3n, ...- Amortizaci\u00f3n acumulada / intangibles, costos de financiaci\u00f3n, costos de exploraci\u00f3n y desarrollo ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costos de financiaci\u00f3n "
+ },
+ {
+ "children": [
+ {
+ "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, concesiones, licencias y otros derechos ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, programas de computadora (software)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, patentes y propiedad industrial",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, otros activos intangibles ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, f\u00f3rmulas, dise\u00f1os y prototipos ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, costos de exploraci\u00f3n y desarrollo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo "
+ }
+ ],
+ "name": "Depreciaci\u00f3n, amortizaci\u00f3n y agotamiento acumulados - Amortizaci\u00f3n acumulada "
},
{
"children": [
{
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / activos adquiridos en arrendamientos financiero ",
- "root_type": "Liability"
+ "children": [
+ {
+ "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n ../ activos biol\u00f3gicos en producci\u00f3n,costo de financiacion, activos biol\u00f3gicos de origen vegetal ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n ../ activos biol\u00f3gicos en producci\u00f3n, costo de financiaci\u00f3n, activos biol\u00f3gicos de origen animal ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / activos biol\u00f3gicos en producci\u00f3n, costo de financiaci\u00f3n "
},
{
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / inversiones inmoviliarias ",
- "root_type": "Liability"
+ "children": [
+ {
+ "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ activos biol\u00f3gicos en producci\u00f3n, costo, activos biol\u00f3gicos de origen vegetal ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ activos biol\u00f3gicos en producci\u00f3n, costo, activos biol\u00f3gicos de origen animal ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / activos biol\u00f3gicos en producci\u00f3n, costo"
},
{
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / inmuebles, maquinaria y equipo",
- "root_type": "Liability"
+ "children": [
+ {
+ "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo de financiaci\u00f3n, maquinarias y equipos de explotaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo de financiaci\u00f3n, edificaciones ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / inmuebles, maquinaria y equipo, costo de financiaci\u00f3n "
},
{
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / inversiones mobiliarias ",
- "root_type": "Liability"
+ "children": [
+ {
+ "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, revaluaci\u00f3n, equipos diversos ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, revaluaci\u00f3n, muebles y enseres",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, revaluaci\u00f3n, herramientas y unidades de reemplazo ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, revaluaci\u00f3n, edificaciones ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, revaluaci\u00f3n, equipo de transporte ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, revaluaci\u00f3n, maquinarias y equipos de explotaci\u00f3n ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / inmuebles, maquinaria y equipo, revaluaci\u00f3n"
},
{
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / activos biol\u00f3gicos",
- "root_type": "Liability"
+ "children": [
+ {
+ "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo, maquinarias y equipos de explotaci\u00f3n ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo, equipo de transporte",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo, equipos diversos ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo, herramientas y unidades de reemplazo ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo, muebles y enseres",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo, edificaciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / inmuebles, maquinaria y equipo, costo "
},
{
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / intangibles ",
- "root_type": "Liability"
+ "children": [
+ {
+ "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n ../ activos adquiridos en arrendamiento financiero, inmuebles, maquinaria y equipo, edificaciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n ../ activos adquiridos en arrendamiento financiero, inmuebles, maquinaria y equipos de transporte",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n ../ activos adquiridos en arrendamiento financiero, inmuebles, maquinaria y equipos diversos ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ activos adquiridos en arrendamiento financiero, inversiones inmobiliarias, edificaciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ activos adquiridos en arrendamiento ..., inmuebles, maquinaria y equipo de explotaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / activos adquiridos en arrendamiento financiero "
+ },
+ {
+ "children": [
+ {
+ "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n acumulada / inversiones inmobiliarias, edificaciones, costo de adquisici\u00f3n o construcci\u00f3n ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n acumulada / inversiones inmobiliarias, edificaciones, costo de financiaci\u00f3n ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n acumulada / inversiones inmobiliarias, edificaciones, revaluaci\u00f3n ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / inversiones inmobiliarias "
}
],
- "name": "Cuentas por pagar diversas, terceros - Pasivos por compra de activo inmovilizado",
- "root_type": "None"
+ "name": "Depreciaci\u00f3n, amortizaci\u00f3n y agotamiento acumulados - Depreciaci\u00f3n acumulada "
+ },
+ {
+ "children": [
+ {
+ "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Agotamiento acumulado / agotamiento de reservas de recursos extra\u00edbles ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Depreciaci\u00f3n, amortizaci\u00f3n y agotamiento acumulados - Agotamiento acumulado "
+ }
+ ],
+ "name": "Depreciaci\u00f3n, amortizaci\u00f3n y agotamiento acumulados "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Otros activos - Bienes de arte y cultura / obras de arte ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otros activos - Bienes de arte y cultura / otros ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otros activos - Bienes de arte y cultura / biblioteca",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Otros activos - Bienes de arte y cultura "
+ },
+ {
+ "children": [
+ {
+ "name": "Otros activos - Diversos / monedas y joyas ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otros activos - Diversos / bienes entregados en comodato ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otros activos - Diversos / bienes recibidos en pago (adjudicados y realizables) ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otros activos - Diversos / otros",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Otros activos - Diversos "
+ }
+ ],
+ "name": "Otros activos "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / inversi\u00f3n inmobiliaria en curso ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / construcciones en curso ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / maquinaria en montaje",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / otros activos en curso ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / adaptaci\u00f3n de terrenos ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Inmuebles, ...- Construcciones y .../ costo de financiaci\u00f3n, inversiones inmobiliarias, costo de financiaci\u00f3n, edificaciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / costo de financiaci\u00f3n, inversiones inmobiliarias"
+ },
+ {
+ "children": [
+ {
+ "name": "Inmuebles, ...- Construcciones y .../ costo de financiaci\u00f3n, inmuebles, maquinaria y equipo, costo de financiaci\u00f3n, edificaci...",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inmue...- Constru.../ costo de financiaci\u00f3n, inmuebles, maquinaria y ..., C de F, maquinarias y equipos de explotaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / costo de financiaci\u00f3n, inmuebles maquinaria y equipo"
+ }
+ ],
+ "name": "Inmuebles, maquinaria y equipo - Construcciones y obras en curso "
+ },
+ {
+ "children": [
+ {
+ "name": "Inmuebles, maquinaria y equipo - Unidades por recibir / maquinarias y equipos de explotaci\u00f3n ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inmuebles, maquinaria y equipo - Unidades por recibir / muebles y enseres",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inmuebles, maquinaria y equipo - Unidades por recibir / equipo de transporte",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inmuebles, maquinaria y equipo - Unidades por recibir / herramientas y unidades de reemplazo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inmuebles, maquinaria y equipo - Unidades por recibir / equipos diversos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inmuebles, maquinaria y equipo - Unidades por recibir "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Inmuebles, ...- Muebles y enseres / muebles, costo ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inmuebles, ...- Muebles y enseres / muebles, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inmuebles, maquinaria y equipo - Muebles y enseres / muebles"
+ },
+ {
+ "children": [
+ {
+ "name": "Inmuebles, ...- Muebles y enseres / enseres, costo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inmuebles, ...- Muebles y enseres / enseres, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inmuebles, maquinaria y equipo - Muebles y enseres / enseres"
+ }
+ ],
+ "name": "Inmuebles, maquinaria y equipo - Muebles y enseres"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Inmuebles, ...- Unidades de transporte / veh\u00edculos no motorizados, costo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inmuebles, ...- Unidades de transporte / veh\u00edculos no motorizados, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inmuebles, maquinaria y equipo - Unidades de transporte / veh\u00edculos no motorizados "
+ },
+ {
+ "children": [
+ {
+ "name": "Inmuebles, ...- Unidades de transporte / veh\u00edculos motorizados, costo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inmuebles, ...- Unidades de transporte / veh\u00edculos motorizados, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inmuebles, maquinaria y equipo - Unidades de transporte / veh\u00edculos motorizados "
+ }
+ ],
+ "name": "Inmuebles, maquinaria y equipo - ** Unidades de transporte "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Inmuebles, ...- Herramientas y unidades de reemplazo / unidades de reemplazo, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inmuebles, ...- Herramientas y unidades de reemplazo / unidades de reemplazo, costo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inmuebles, maquinaria y equipo - Herramientas y unidades de reemplazo / unidades de reemplazo"
+ },
+ {
+ "children": [
+ {
+ "name": "Inmuebles, ...- Herramientas y unidades de reemplazo / herramientas, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inmuebles, ...- Herramientas y unidades de reemplazo / herramientas, costo ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inmuebles, maquinaria y equipo - Herramientas y unidades de reemplazo / herramientas "
+ }
+ ],
+ "name": "Inmuebles, maquinaria y equipo - Herramientas y unidades de reemplazo "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Inmuebles, ...- Equipos diversos / otros equipos, revaluaci\u00f3n ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inmuebles, ...- Equipos diversos / otros equipos, costo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inmuebles, maquinaria y equipo - Equipos diversos / otros equipos "
+ },
+ {
+ "children": [
+ {
+ "name": "Inmuebles, ...- Equipos diversos / equipo para procesamiento de informaci\u00f3n, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inmuebles, ...- Equipos diversos / equipo para procesamiento de informaci\u00f3n, costo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inmuebles, maquinaria y equipo - Equipos diversos / equipo para procesamiento de informaci\u00f3n (de c\u00f3mputo) "
+ },
+ {
+ "children": [
+ {
+ "name": "Inmuebles, ...- Equipos diversos / equipo de comunicaci\u00f3n, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inmuebles, ...- Equipos diversos / equipo de comunicaci\u00f3n, costo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inmuebles, maquinaria y equipo - Equipos diversos / equipo de comunicaci\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "name": "Inmuebles, ...- Equipos diversos / equipo de seguridad, costo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inmuebles, ...- Equipos diversos / equipo de seguridad, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inmuebles, maquinaria y equipo - Equipos diversos / equipo de seguridad"
+ }
+ ],
+ "name": "Inmuebles, maquinaria y equipo - Equipos diversos"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Inmuebles, maquinaria ...- Terrenos / terrenos, costo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inmuebles, maquinaria ...- Terrenos / terrenos, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inmuebles, maquinaria y equipo - Terrenos / terrenos "
+ }
+ ],
+ "name": "Inmuebles, maquinaria y equipo - Terrenos "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Inmuebles, ...- Maquinarias y equipos .../ maquinarias y equipos de explotaci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inmuebles, ...- Maquinarias y equipos .../ maquinarias y equipos de explotaci\u00f3n, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inmuebles, ...- Maquinarias y equipos .../ maquinarias y equipos .., costo de financiaci\u00f3n, maquinarias y equipos de explotaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inmuebles, maquinaria y equipo - Maquinarias y equipos de explotaci\u00f3n / maquinarias y equipos de explotaci\u00f3n"
+ }
+ ],
+ "name": "Inmuebles, maquinaria y equipo - Maquinarias y equipos de explotaci\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones administrativas, costo de financiaci\u00f3n, edificaciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones administrativas, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones administrativas, costo de adquisici\u00f3n o construcci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inmuebles, maquinaria y equipo - Edificaciones / edificaciones administrativas "
+ },
+ {
+ "children": [
+ {
+ "name": "Inmuebles, maquinaria ...- Edificaciones / almacenes, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inmuebles, maquinaria ...- Edificaciones / almacenes, costo de financiaci\u00f3n, almacenes",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inmuebles, maquinaria ...- Edificaciones / almacenes, costo de adquisici\u00f3n o construcci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inmuebles, maquinaria y equipo - Edificaciones / almacenes"
+ },
+ {
+ "children": [
+ {
+ "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones para producci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones para producci\u00f3n, costo de financiaci\u00f3n, edificaciones para producci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones para producci\u00f3n, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inmuebles, maquinaria y equipo - Edificaciones / edificaciones para producci\u00f3n "
+ },
+ {
+ "children": [
+ {
+ "name": "Inmuebles, maquinaria ...- Edificaciones / instalaciones, revaluaci\u00f3n ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inmuebles, maquinaria ...- Edificaciones / instalaciones, costo de financiaci\u00f3n, instalaciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inmuebles, maquinaria ...- Edificaciones / instalaciones, costo de adquisici\u00f3n o construcci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inmuebles, maquinaria y equipo - Edificaciones / instalaciones"
+ }
+ ],
+ "name": "Inmuebles, maquinaria y equipo - Edificaciones"
+ }
+ ],
+ "name": "Inmuebles, maquinaria y equipo "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / terrenos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / equipos diversos ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / equipo de transporte",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / muebles y enseres",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / edificaciones ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activos adquiridos en arrendamiento financiero - Inmuebles, maquinaria y equipo "
+ },
+ {
+ "children": [
+ {
+ "name": "Activos adquiridos ...- Inversiones inmobiliarias / terrenos ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos adquiridos ...- Inversiones inmobiliarias / edificaciones",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activos adquiridos en arrendamiento financiero - Inversiones inmobiliarias "
+ }
+ ],
+ "name": "Activos adquiridos en arrendamiento financiero "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Inversiones ...- Edificaciones / edificaciones, costos de financiaci\u00f3n, inversiones inmobliarias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones ...- Edificaciones / edificaciones, valor razonable",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones ...- Edificaciones / edificaciones, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones ...- Edificaciones / edificaciones, costo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inversiones ...- Edificaciones / edificaciones"
+ }
+ ],
+ "name": "Inversiones inmobiliarias - Edificaciones "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Inversiones ...- Terrenos / rurales, valor razonable ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones ...- Terrenos / rurales, costo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones ...- Terrenos / rurales, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inversiones ...- Terrenos / rurales "
+ },
+ {
+ "children": [
+ {
+ "name": "Inversiones ...- Terrenos / urbanos, costo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones ...- Terrenos / urbanos, revaluaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones ...- Terrenos / urbanos, valor razonable ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inversiones ...- Terrenos / urbanos "
+ }
+ ],
+ "name": "Inversiones inmobiliarias - Terrenos "
+ }
+ ],
+ "name": "Inversiones inmobiliarias "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Inversiones ...- Desvalorizaci\u00f3n de inversiones .../ inversiones a ser mantenidas hasta el vencimiento, acuerdo de compra"
+ },
+ {
+ "name": "Inversiones ...- Desvalorizaci\u00f3n de inversiones .../ instrumentos financieros representativos de derecho ..., acuerdo de compra ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inversiones mobiliarias - Desvalorizaci\u00f3n de inversiones mobiliarias ** acuerdos de compra "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Inversiones ...- Inversiones a ../ instrumentos ., otros t\u00edtulos representativos de deuda **valores emitidos por otras entidades",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones ...- Inversiones a .../ instrumentos financieros ...de deuda, valores emitidos o garantizados por el estado ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones ...- Inversiones a .../ instrumentos financieros ...de deuda, valores emitidos por las empresas ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones ...- Inversiones a .../ instrumentos financieros ...de deuda, valores emitidos por el sistema financiero",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inversiones ...- Inversiones a ser mantenidas hasta el vencimiento / instrumentos financieros representativos de deuda"
+ }
+ ],
+ "name": "Inversiones mobiliarias - Inversiones a ser mantenidas hasta el vencimiento"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ otros t\u00edtulos representativos de patrimonio, costo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones ...- Instrumentos financieros representativos de .../ otros t\u00edtulos representativos de patrimonio, valor razonable ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inversiones ...- Instrumentos financieros representativos de derecho patrimonial / otros t\u00edtulos representativos de patrimonio"
+ },
+ {
+ "children": [
+ {
+ "name": "Inversiones ...- Instrumentos financieros .../ participaciones en asociaciones en participaci\u00f3n y consorcios, valor razonable",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones ...- Instrumentos financieros .../ participaciones en asociaciones en participaci\u00f3n ..., participaci\u00f3n patrimonial",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones ...- Instrumentos financieros .../ participaciones en asociaciones en participaci\u00f3n y consorcios, costo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inversiones ...- Instrumentos financieros representativos de .../ participaciones en asociaciones en participaci\u00f3n y consorcios"
+ },
+ {
+ "children": [
+ {
+ "name": "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos mutuos, valor razonable",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos mutuos, costo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ certificados de participaci\u00f3n de fondos mutuos"
+ },
+ {
+ "children": [
+ {
+ "name": "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos de inversi\u00f3n, valor razonable ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos de inversi\u00f3n, costo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ **certificados de participaci\u00f3n de fondos de inversi\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "name": "Inversiones ...- Instrumentos financieros .../ acciones de inversi\u00f3n, costo ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones ...- Instrumentos financieros .../ acciones de inversi\u00f3n, participaci\u00f3n patrimonial ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones ...- Instrumentos financieros .../ acciones de inversi\u00f3n, valor razonable",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ acciones de inversi\u00f3n"
+ },
+ {
+ "children": [
+ {
+ "name": "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, preferentes, valor razonable ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones ...- Instrumentos .../ acciones representativas de capital social, preferentes, participaci\u00f3n patrimonial ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, preferentes, costo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inversiones ...- Instrumentos financieros representativos de .../ acciones representativas de capital social, preferentes "
+ },
+ {
+ "children": [
+ {
+ "name": "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, comunes, participaci\u00f3n patrimonial",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, comunes, valor razonable",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, comunes, costo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ acciones representativas de capital social, comunes"
+ },
+ {
+ "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ certificados de suscripci\u00f3n preferente"
+ }
+ ],
+ "name": "Inversiones mobiliarias - Instrumentos financieros representativos de derecho patrimonial "
+ }
+ ],
+ "name": "Inversiones mobiliarias (Activo inmovilizado)"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Activo diferido - Impuesto a la renta diferido, impuesto a la renta diferido, resultados ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activo diferido - Impuesto a la renta diferido, impuesto a la renta diferido, patrimonio ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activo diferido - Impuesto a la renta diferido"
+ },
+ {
+ "children": [
+ {
+ "name": "Activo diferido - Intereses diferidos / intereses no devengados en medici\u00f3n a valor descontado",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activo diferido - Intereses diferidos / intereses no devengados en transacciones con terceros ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activo diferido - Intereses diferidos "
+ },
+ {
+ "children": [
+ {
+ "name": "Activo diferido - Participaciones de los trabajadores .../ participaciones de los trabajadores diferidas, resultados ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activo diferido - Participaciones de los trabajadores .../ participaciones de los trabajadores diferidas, patrimonio ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activo diferido - Participaciones de los trabajadores diferidas "
+ }
+ ],
+ "name": "Activo diferido "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Desvalorizaci\u00f3n de activo ...- Desvalorizaci\u00f3n de inversiones .., inversiones financieras representativas de derecho patrimonial",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Desvalorizaci\u00f3n de activo ...- Desvalorizaci\u00f3n de inversiones .., inversiones a ser mantenidas hasta el vencimiento",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Desvalorizaci\u00f3n de activo inmovilizado - Desvalorizaci\u00f3n de inversiones mobiliarias"
+ },
+ {
+ "children": [
+ {
+ "name": "Desvalorizaci\u00f3n ...- Intangibles / otros activos intangibles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Desvalorizaci\u00f3n ...- Intangibles / concesiones, licencias y otros derechos ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Desvalorizaci\u00f3n ...- Intangibles / costos de exploraci\u00f3n y desarrollo, costo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Desvalorizaci\u00f3n ...- Intangibles / costos de exploraci\u00f3n y desarrollo, costo de financiaci\u00f3n",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Desvalorizaci\u00f3n ...- Intangibles / costos de exploraci\u00f3n y desarrollo"
+ },
+ {
+ "name": "Desvalorizaci\u00f3n ...- Intangibles / patentes y propiedad industrial",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Desvalorizaci\u00f3n ...- Intangibles / programas de computadora (software) ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Desvalorizaci\u00f3n ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Desvalorizaci\u00f3n ...- Intangibles / plusval\u00eda mercantil ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Desvalorizaci\u00f3n de activo inmovilizado - **Desvalorizaci\u00f3n de intangibles "
+ },
+ {
+ "children": [
+ {
+ "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / equipos diversos ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / terrenos ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / edificaciones, edificaciones, costo de adquisici\u00f3n o construcci\u00f3n ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / edificaciones, edificaciones, costo de financiaci\u00f3n ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / edificaciones"
+ },
+ {
+ "children": [
+ {
+ "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n, costo de financiaci\u00f3n ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n "
+ },
+ {
+ "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / muebles y enseres",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / equipo de transporte",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Desvalorizaci\u00f3n de activo inmovilizado - Desvalorizaci\u00f3n de inmuebles, maquinaria y equipo "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Desvalorizaci\u00f3n ...- Inversiones inmobiliarias / edificaciones, edificaciones, costo de financiaci\u00f3n ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Desvalorizaci\u00f3n ...- Inversiones inmobiliarias / edificaciones, edificaciones, costo de adquisici\u00f3n o construcci\u00f3n ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Desvalorizaci\u00f3n ...- Inversiones inmobiliarias / edificaciones "
+ },
+ {
+ "name": "Desvalorizaci\u00f3n ...- Inversiones inmobiliarias / terrenos ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Desvalorizaci\u00f3n de activo inmovilizado - Inversiones inmobiliarias "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n, costo de financiaci\u00f3n",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n, costo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n "
+ },
+ {
+ "children": [
+ {
+ "name": "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo, costo de financiaci\u00f3n ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo, costo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo "
+ }
+ ],
+ "name": "Desvalorizaci\u00f3n de activo inmovilizado - **Desvalorizaci\u00f3n de activos biol\u00f3gicos "
+ }
+ ],
+ "name": "Desvalorizaci\u00f3n de activo inmovilizado "
+ },
+ {
+ "children": [
+ {
+ "name": "Provisiones - Provisi\u00f3n para garant\u00edas ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisiones - Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisiones - Provisi\u00f3n para reestructuraciones ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisiones - Provisi\u00f3n para protecci\u00f3n y remediaci\u00f3n del medio ambiente ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisiones - Provisi\u00f3n para gastos de responsabilidad social ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisiones - Otras provisiones ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Provisiones - Provisi\u00f3n para litigios ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provisiones "
+ },
+ {
+ "children": [
+ {
+ "name": "Pasivo diferido - Subsidios recibidos diferidos ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Pasivo diferido - Ingresos diferidos / Categoria de productos 01",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Pasivo diferido - Ingresos diferidos "
+ },
+ {
+ "children": [
+ {
+ "name": "Pasivo diferido - Costos diferidos / Categoria de productos 01",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Pasivo diferido - Costos diferidos "
+ },
+ {
+ "children": [
+ {
+ "name": "Pasivo diferido - Impuesto a la renta diferido / impuesto a la renta diferido, patrimonio ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Pasivo diferido - Impuesto a la renta diferido / impuesto a la renta diferido, resultados ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Pasivo diferido - Impuesto a la renta diferido "
+ },
+ {
+ "children": [
+ {
+ "name": "Pasivo diferido - Participaciones de los trabajadores diferidas / patrimonio ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Pasivo diferido - Participaciones de los trabajadores diferidas / resultados ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Pasivo diferido - Participaciones de los trabajadores diferidas "
+ },
+ {
+ "children": [
+ {
+ "name": "Pasivo diferido - Intereses diferidos / intereses no devengados en medici\u00f3n a valor descontado ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Pasivo diferido - Intereses diferidos / intereses no devengados en transacciones con terceros ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Pasivo diferido - Intereses diferidos "
+ },
+ {
+ "name": "Pasivo diferido - Ganancia en venta con arrendamiento financiero paralelo ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Pasivo diferido "
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por pagar diversas, terceros - Reclamaciones de terceros ",
+ "report_type": "Balance Sheet"
},
{
"name": "Cuentas por pagar diversas, terceros - Pasivos financieros, compromiso de venta ",
- "root_type": "Liability"
- },
- {
- "name": "INGRESOS DE ACTIVOS POR IMPUESTOS DIFERIDOS"
- },
- {
- "name": "Cuentas por pagar diversas, terceros - Reclamaciones de terceros ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Cuentas por pagar ...- Otras cuentas por pagar diversas / otras cuentas por pagar",
- "root_type": "Liability"
+ "name": "Cuentas por pagar ...- Otras cuentas por pagar diversas / donaciones condicionadas ",
+ "report_type": "Balance Sheet"
},
{
- "name": "Cuentas por pagar ...- Otras cuentas por pagar diversas / donaciones condicionadas ",
- "root_type": "Liability"
+ "name": "Cuentas por pagar ...- Otras cuentas por pagar diversas / otras cuentas por pagar",
+ "report_type": "Balance Sheet"
},
{
"name": "Cuentas por pagar ...- Otras cuentas por pagar diversas / subsidios gubernamentales ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
- "name": "Cuentas por pagar diversas, terceros - Otras cuentas por pagar diversas ",
- "root_type": "None"
+ "name": "Cuentas por pagar diversas, terceros - Otras cuentas por pagar diversas "
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / inmuebles, maquinaria y equipo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / intangibles ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / inversiones inmoviliarias ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / activos adquiridos en arrendamientos financiero ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / inversiones mobiliarias ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / activos biol\u00f3gicos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por pagar diversas, terceros - Pasivos por compra de activo inmovilizado"
},
{
"children": [
{
"name": "Cuentas por pagar ...- Pasivos por instrumentos financieros / instrumentos financieros primarios ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Cuentas por pagar ...- Pasivos por instrumentos financieros .../ instrumentos financieros derivados, cartera de negociaci\u00f3n ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"name": "Cuentas por pagar ...- Pasivos por instrumentos financieros .../ instrumentos financieros derivados, instrumentos de cobertura ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
- "name": "Cuentas por pagar ...- Pasivos por instrumentos financieros / instrumentos financieros derivados ",
- "root_type": "None"
+ "name": "Cuentas por pagar ...- Pasivos por instrumentos financieros / instrumentos financieros derivados "
}
],
- "name": "Cuentas por pagar diversas, terceros - Pasivos por instrumentos financieros ",
- "root_type": "None"
+ "name": "Cuentas por pagar diversas, terceros - Pasivos por instrumentos financieros "
+ },
+ {
+ "name": "Cuentas por pagar diversas, terceros - D\u00e9positos recibidos en garant\u00eda ",
+ "report_type": "Balance Sheet"
}
],
- "name": "Cuentas por pagar diversas, terceros ",
- "root_type": "None"
+ "name": "Cuentas por pagar diversas, terceros "
},
{
"children": [
{
"children": [
{
+ "children": [
+ {
+ "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, asociadas ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, subsidiarias ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, matriz ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, otras ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, sucursales ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por pagar diversas / otras cuentas por pagar diversas "
+ }
+ ],
+ "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por pagar diversas "
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por pagar diversas, relacionadas - Costos de financiaci\u00f3n / asociadas ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas, relacionadas - Costos de financiaci\u00f3n / matriz",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas, relacianadas - Costos de financiaci\u00f3n / sucursales ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas, relacianadas - Costos de financiaci\u00f3n / otras ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas, relacionadas - Costos de financiaci\u00f3n / subsidiarias ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por pagar diversas, relacionadas - Costos de financiaci\u00f3n "
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / asociadas ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / subsidiarias ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / otras ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / sucursales ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / matriz ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por pagar diversas, relacionadas - Anticipos recibidos "
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por pagar diversas, relacionadas - Pr\u00e9stamos / subsidiarias ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas, relacionadas - Pr\u00e9stamos / matriz ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas, relacianadas - Pr\u00e9stamos / otras ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas, relacianadas - Pr\u00e9stamos / sucursales ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas, relacionadas - Pr\u00e9stamos / asociadas ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por pagar diversas, relacionadas - Pr\u00e9stamos "
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, sucursales ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, otras ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, matriz ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, subsidiarias ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, asociadas ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / activos biol\u00f3gicos "
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, subsidiarias ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, asociadas ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, matriz ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, sucursales ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, otras ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / inmuebles, maquinaria y equipo "
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, matriz",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, subsidiarias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, asociadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, sucursales",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, otras",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / inversiones inmobiliarias "
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, matriz ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, otras ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, sucursales ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, subsidiarias ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, asociadas ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / activos adquiridos en arrendamiento financiero "
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, sucursales ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, matriz ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, asociadas ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, subsidiarias ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, otras ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / inversiones mobiliarias "
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, matriz ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, subsidiarias ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, asociadas ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, otras ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, sucursales ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / intangibles "
+ }
+ ],
+ "name": "Cuentas por pagar diversas, relacionadas - Pasivo por compra de activo inmovilizado "
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas / sucursales ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas / otras ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas / matriz ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas / subsidiarias ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas / asociadas ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas "
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por pagar diversas, relacionadas - Dividendos / asociadas ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas, relacionadas - Dividendos / subsidiarias ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas, relacionadas - Dividendos / matriz ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas, relacionadas - Dividendos / otras ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar diversas, relacionadas - Dividendos / sucursales ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Cuentas por pagar diversas, relacionadas - Dividendos "
+ }
+ ],
+ "name": "Cuentas por pagar diversas, relacionadas "
+ },
+ {
+ "children": [
+ {
+ "name": "Cuentas por pagar a los accionistas, directores y gerentes - Gerentes ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
"name": "Cuentas por pagar ...- Directores / otras cuentas por pagar ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"name": "Cuentas por pagar ...- Directores / dietas",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
- "name": "Cuentas por pagar a los accionistas, directores y gerentes - Directores ",
- "root_type": "None"
- },
- {
- "name": "Cuentas por pagar a los accionistas, directores y gerentes - Gerentes ",
- "root_type": "Liability"
- },
- {
- "name": "UTILIDAD POR OPERACIONES DESCONTINUADAS"
- },
- {
- "name": "OTRAS UTILIDADES EN VENTAS"
- },
- {
- "name": "UTILIDAD EN VENTA DE VALORES"
- },
- {
- "name": "UTILIDAD EN VENTA DE PROPIEDAD"
+ "name": "Cuentas por pagar a los accionistas, directores y gerentes - Directores "
},
{
"children": [
{
+ "name": "Cuentas por pagar ...- Accionistas / otras cuentas por pagar ",
+ "report_type": "Balance Sheet"
+ },
+ {
"children": [
{
"name": "Cuentas por pagar ...- Accionistas / pr\u00e9stamos a Largo Plazo",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"name": "Cuentas por pagar ...- Accionistas / pr\u00e9stamos a Corto Plazo",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
- "name": "Cuentas por pagar ...- Accionistas / pr\u00e9stamos ",
- "root_type": "None"
+ "name": "Cuentas por pagar ...- Accionistas / pr\u00e9stamos "
},
{
"name": "Cuentas por pagar ...- Accionistas / dividendos ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Accionistas / otras cuentas por pagar ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
- "name": "Cuentas por pagar a los accionistas, directores y gerentes - Accionistas (o socios) ",
- "root_type": "None"
+ "name": "Cuentas por pagar a los accionistas, directores y gerentes - Accionistas (o socios) "
}
],
- "name": "Cuentas por pagar a los accionistas(socios), directores y gerentes ",
- "root_type": "None"
+ "name": "Cuentas por pagar a los accionistas(socios), directores y gerentes "
},
{
"children": [
{
- "children": [
- {
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / contratos de arrendamiento financiero ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, bonos emitidos ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, bonos titulizados ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, papeles comerciales ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, otras obligaciones ",
- "root_type": "Liability"
- }
- ],
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Obligaciones ...- Costos de .../ pr\u00e9stamos de instituciones financieras y otras entidades, instituciones financieras",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones ...- Costos de .../ pr\u00e9stamos de instituciones financieras y otras entidades, otras entidades ",
- "root_type": "Liability"
- }
- ],
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / pr\u00e9stamos de instituciones financieras y otras entidades ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, pagar\u00e9s",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, letras ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, facturas conformadas ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, otras obligaciones financieras ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, papeles comerciales ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, bonos ",
- "root_type": "Liability"
- }
- ],
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / otros instrumentos financieros por pagar ",
- "root_type": "None"
- }
- ],
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar ",
- "root_type": "None"
+ "name": "Obligaciones financieras - Pr\u00e9stamos con compromisos de recompra ",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Obligaciones ...- Pr\u00e9stamos de instituciones financieras y otras entidades / otras entidades ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"name": "Obligaciones ...- Pr\u00e9stamos de instituciones financieras y otras entidades / instituciones financieras ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
- "name": "Obligaciones financieras - Pr\u00e9stamos de instituciones financieras y otras entidades ",
- "root_type": "None"
+ "name": "Obligaciones financieras - Pr\u00e9stamos de instituciones financieras y otras entidades "
},
{
"children": [
{
- "name": "Obligaciones financieras - Contratos de arrendamientos financiero a Largo Plazo",
- "root_type": "Liability"
- },
- {
"name": "Obligaciones financieras - Contratos de arrendamientos financiero parte Corriente",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Obligaciones financieras - Contratos de arrendamientos financiero a Largo Plazo",
+ "report_type": "Balance Sheet"
}
],
- "name": "Obligaciones financieras - Contratos de arrendamientos financiero ",
- "root_type": "None"
+ "name": "Obligaciones financieras - Contratos de arrendamientos financiero "
},
{
"children": [
{
- "name": "Obligaciones financieras - Obligaciones emitidas / bonos emitidos ",
- "root_type": "Liability"
+ "name": "Obligaciones financieras - Obligaciones emitidas / otras obligaciones",
+ "report_type": "Balance Sheet"
},
{
"name": "Obligaciones financieras - Obligaciones emitidas / bonos titulizados ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Obligaciones financieras - Obligaciones emitidas / bonos emitidos ",
+ "report_type": "Balance Sheet"
},
{
"name": "Obligaciones financieras - Obligaciones emitidas / papeles comerciales ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Obligaciones emitidas / otras obligaciones",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
- "name": "Obligaciones financieras - Obligaciones emitidas ",
- "root_type": "None"
+ "name": "Obligaciones financieras - Obligaciones emitidas "
},
{
"children": [
{
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / pagar\u00e9s ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / letras ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / facturas conformadas ",
- "root_type": "Liability"
+ "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / papeles comerciales ",
+ "report_type": "Balance Sheet"
},
{
"name": "Obligaciones financieras - Otros instrumentos financieros por pagar / bonos ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / papeles comerciales ",
- "root_type": "Liability"
+ "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / letras ",
+ "report_type": "Balance Sheet"
},
{
"name": "Obligaciones financieras - Otros instrumentos financieros por pagar / otras obligaciones financieras ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / pagar\u00e9s ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / facturas conformadas ",
+ "report_type": "Balance Sheet"
}
],
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar ",
- "root_type": "None"
+ "name": "Obligaciones financieras - Otros instrumentos financieros por pagar "
},
{
- "name": "Obligaciones financieras - Pr\u00e9stamos con compromisos de recompra ",
- "root_type": "Liability"
- },
- {
- "name": "OBLIGACIONES FINANCIERAS"
- },
- {
- "name": "ACTIVOS BIOL\u00d3GICOS"
- },
- {
- "name": "CUENTAS POR COBRAR"
- },
- {
- "name": "PROPIEDADES DE INVERSI\u00d3N"
- },
- {
- "name": "ACTIVOS NO CORRIENTES"
+ "children": [
+ {
+ "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / contratos de arrendamiento financiero ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, papeles comerciales ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, bonos ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, letras ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, pagar\u00e9s",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, facturas conformadas ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, otras obligaciones financieras ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / otros instrumentos financieros por pagar "
+ },
+ {
+ "children": [
+ {
+ "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, bonos emitidos ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, otras obligaciones ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, papeles comerciales ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, bonos titulizados ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas "
+ },
+ {
+ "children": [
+ {
+ "name": "Obligaciones ...- Costos de .../ pr\u00e9stamos de instituciones financieras y otras entidades, instituciones financieras",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Obligaciones ...- Costos de .../ pr\u00e9stamos de instituciones financieras y otras entidades, otras entidades ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / pr\u00e9stamos de instituciones financieras y otras entidades "
+ }
+ ],
+ "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar "
}
],
- "name": "Obligaciones financieras ",
- "root_type": "None"
+ "name": "Obligaciones financieras "
},
{
"children": [
{
- "name": "Cuentas por pagar comerciales, terceros - Honorarios por pagar ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, terceros - Anticipos a proveedores",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Inscripciones",
- "root_type": "Asset"
- },
- {
- "name": "Mantenimiento de Inscripci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Comisiones en operaciones ",
- "root_type": "Asset"
- }
- ],
- "name": "SERVICIOS BURS\u00c1TILES"
- },
- {
- "children": [
- {
- "name": "Fondos colectivos",
- "root_type": "Asset"
- },
- {
- "name": "Titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Fondos administrados",
- "root_type": "Asset"
- },
- {
- "name": "Portafolio de terceros",
- "root_type": "Asset"
- },
- {
- "name": "Por representaci\u00f3n de obligacionistas",
- "root_type": "Asset"
- },
- {
- "name": "Encargos Fiduciarios",
- "root_type": "Asset"
- },
- {
- "name": "Fideicomisos mercantiles",
- "root_type": "Asset"
- }
- ],
- "name": "POR PRESTACI\u00d3N DE SERVICIOS DE ADMINISTRACI\u00d3N Y MANEJO"
- },
- {
- "children": [
- {
- "name": "Operaciones Burs\u00e1tiles",
- "root_type": "Asset"
- },
- {
- "name": "Por Contratos de Underwriting",
- "root_type": "Asset"
- },
- {
- "name": "Operaciones Extraburs\u00e1tiles",
- "root_type": "Asset"
- }
- ],
- "name": "INTERMEDIACI\u00d3N DE VALORES"
- },
- {
- "children": [
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Valores materializados",
- "root_type": "Asset"
- },
- {
- "name": "Valores desmaterializados",
- "root_type": "Asset"
- },
- {
- "name": "Compensaci\u00f3n y liquidaci\u00f3n de valores",
- "root_type": "Asset"
- }
- ],
- "name": "CUSTODIA REGISTRO\n COMPENSACI\u00d3N Y LIQUIDACI\u00d3N"
- },
- {
- "name": "OTRAS COMISIONES GANADAS"
- },
- {
- "name": "Cuentas por pagar comerciales, terceros - Letras por pagar ",
- "root_type": "Liability"
- },
- {
"children": [
{
"name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
- "name": "Cuentas por pagar comerciales, terceros - Facturas, boletas y otros comprobantes por pagar",
- "root_type": "None"
+ "name": "Cuentas por pagar comerciales, terceros - Facturas, boletas y otros comprobantes por pagar"
},
{
- "name": "Ganancia Venta de Activo Fijo",
- "root_type": "Income"
+ "name": "Cuentas por pagar comerciales, terceros - Honorarios por pagar ",
+ "report_type": "Balance Sheet"
},
{
- "name": "Recupero de Deudores Incobrables",
- "root_type": "Income"
+ "name": "Cuentas por pagar comerciales, terceros - Anticipos a proveedores",
+ "report_type": "Balance Sheet"
},
{
- "name": "Ganancia Venta Inversiones Permanentes",
- "root_type": "Income"
- },
- {
- "name": "Donaciones obtenidas, ganandas, percibidas",
- "root_type": "Income"
+ "name": "Cuentas por pagar comerciales, terceros - Letras por pagar ",
+ "report_type": "Balance Sheet"
}
],
- "name": "Cuentas por pagar comerciales, terceros",
- "root_type": "None"
+ "name": "Cuentas por pagar comerciales, terceros"
},
{
"children": [
@@ -7131,32 +8254,30 @@
{
"children": [
{
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, otros",
- "root_type": "Liability"
+ "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, sucursales ",
+ "report_type": "Balance Sheet"
},
{
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, matriz ",
- "root_type": "Liability"
+ "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, otros",
+ "report_type": "Balance Sheet"
},
{
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, asociadas ",
- "root_type": "Liability"
+ "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, subsidiarias",
+ "report_type": "Balance Sheet"
},
{
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, subsidiarias ",
- "root_type": "Liability"
+ "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, asociadas ",
+ "report_type": "Balance Sheet"
},
{
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, sucursales ",
- "root_type": "Liability"
+ "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, matriz ",
+ "report_type": "Balance Sheet"
}
],
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar ",
- "root_type": "None"
+ "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar "
}
],
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar ",
- "root_type": "None"
+ "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar "
},
{
"children": [
@@ -7164,4724 +8285,433 @@
"children": [
{
"name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, asociadas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, matriz ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, otros ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, sucursales ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, otros ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, matriz ",
+ "report_type": "Balance Sheet"
},
{
"name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, subsidiarias ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados ",
- "root_type": "None"
+ "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados "
}
],
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Negocios Fiduciarios",
- "root_type": "Asset"
- },
- {
- "name": "Oferta p\u00fablica de Valores",
- "root_type": "Asset"
- }
- ],
- "name": "INGRESOS POR ESTRUCTURACI\u00d3N"
- },
- {
- "name": "INGRESOS POR ASESORIA"
+ "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados"
},
{
"children": [
{
"children": [
{
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, sucursales ",
- "root_type": "Liability"
+ "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, matriz ",
+ "report_type": "Balance Sheet"
},
{
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, subsidiarias",
- "root_type": "Liability"
+ "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, asociadas ",
+ "report_type": "Balance Sheet"
},
{
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, matriz ",
- "root_type": "Liability"
+ "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, subsidiarias ",
+ "report_type": "Balance Sheet"
},
{
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, asociadas ",
- "root_type": "Liability"
+ "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, otros",
+ "report_type": "Balance Sheet"
},
{
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, otros",
- "root_type": "Liability"
+ "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, sucursales ",
+ "report_type": "Balance Sheet"
}
],
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar ",
- "root_type": "None"
+ "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar "
}
],
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar ",
- "root_type": "None"
+ "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar "
},
{
"children": [
{
"children": [
{
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, matriz ",
- "root_type": "Liability"
- },
- {
"name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, otros ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, sucursales ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, asociadas ",
+ "report_type": "Balance Sheet"
},
{
"name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, subsidiarias ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, matriz ",
+ "report_type": "Balance Sheet"
}
],
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas ",
- "root_type": "None"
+ "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas "
},
{
"children": [
{
"name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, otros ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, subsidiarias",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, sucursales ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, asociadas",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, matriz",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, sucursales ",
+ "report_type": "Balance Sheet"
}
],
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas",
- "root_type": "None"
+ "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas"
}
],
- "name": "Cuentas por pagar comerciales, relacionadas - Facturas, boletas y otros comprobantes por pagar",
- "root_type": "None"
+ "name": "Cuentas por pagar comerciales, relacionadas - Facturas, boletas y otros comprobantes por pagar"
}
],
- "name": "Cuentas por pagar comerciales, relacionadas",
- "root_type": "None"
+ "name": "Cuentas por pagar comerciales, relacionadas"
},
{
"children": [
{
"name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Gobiernos regionales ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Otros costos administrativos e intereses ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Administradoras de fondos de pensiones (AFP)",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Certificados tributarios ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "children": [
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto de alcabala ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto predial ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto al rodaje",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto al patrimonio vehicular ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto a los juegos ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto a las apuestas ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto a los espect\u00e1culos p\u00fablicos no deportivos ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos ",
- "root_type": "None"
+ "name": "Tributos y aportes ...- Gobiernos locales / contribuciones ",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Tributos y aportes ...- Gobiernos locales / tasas, servicios administrativos o derechos ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / tasas, estacionamiento de veh\u00edculos ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / tasas, licencia de apertura de establecimientos ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"name": "Tributos y aportes ...- Gobiernos locales / tasas, servicios p\u00fablicos o arbitrios ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Tributos y aportes ...- Gobiernos locales / tasas, estacionamiento de veh\u00edculos ",
+ "report_type": "Balance Sheet"
},
{
"name": "Tributos y aportes ...- Gobiernos locales / tasas, transporte p\u00fablico ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Tributos y aportes ...- Gobiernos locales / tasas, licencia de apertura de establecimientos ",
+ "report_type": "Balance Sheet"
}
],
- "name": "Tributos y aportes ...- Gobiernos locales / tasas ",
- "root_type": "None"
+ "name": "Tributos y aportes ...- Gobiernos locales / tasas "
},
{
- "name": "Tributos y aportes ...- Gobiernos locales / contribuciones ",
- "root_type": "Liability"
+ "children": [
+ {
+ "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto al patrimonio vehicular ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto a los juegos ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto al rodaje",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto a las apuestas ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto predial ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto de alcabala ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto a los espect\u00e1culos p\u00fablicos no deportivos ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Tributos y aportes ...- Gobiernos locales / impuestos "
}
],
- "name": "Tributos y aportes ...- Gobiernos Locales (Predial, Licencias, tributos, impuestos, contribuciones, tasas y arbitrios,...)",
- "root_type": "None"
+ "name": "Tributos y aportes ...- Gobiernos Locales (Predial, Licencias, tributos, impuestos, contribuciones, tasas y arbitrios,...)"
},
{
"children": [
{
- "name": "Tributos y aportes ...- Instituciones p\u00fablicas / contribuci\u00f3n al SENCICO ",
- "root_type": "Liability"
- },
- {
"name": "Tributos y aportes ...- Instituciones p\u00fablicas / ONP",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Instituciones p\u00fablicas / ESSALUD",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"name": "Tributos y aportes ...- Instituciones p\u00fablicas / contribuci\u00f3n al SENATI",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"name": "Tributos y aportes ...- Instituciones p\u00fablicas / otras instituciones ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Tributos y aportes ...- Instituciones p\u00fablicas / contribuci\u00f3n al SENCICO ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Tributos y aportes ...- Instituciones p\u00fablicas / ESSALUD",
+ "report_type": "Balance Sheet"
}
],
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Instituciones p\u00fablicas (ESSALUD, ONP,...)",
- "root_type": "None"
+ "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Instituciones p\u00fablicas (ESSALUD, ONP,...)"
},
{
"children": [
{
"name": "Tributos y aportes ...- Gobierno central / impuesto selectivo al consumo ",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Tributos y aportes ...- Gobierno central / otros impuestos, tasas por la prestaci\u00f3n de servicios p\u00fablicos ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, regal\u00edas ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, impuesto a los dividendos ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, impuesto a las transacciones financieras ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"name": "Tributos y aportes ...- Gobierno central / otros impuestos, impuesto a los juegos de casino y tragamonedas ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Tributos y aportes ...- Gobierno central / otros impuestos, impuesto a los dividendos ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Tributos y aportes ...- Gobierno central / otros impuestos, regal\u00edas ",
+ "report_type": "Balance Sheet"
},
{
"name": "Tributos y aportes ...- Gobierno central / otros impuestos, otros impuestos ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"name": "Tributos y aportes ...- Gobierno central / otros impuestos, impuesto temporal a los activos netos ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Tributos y aportes ...- Gobierno central / otros impuestos, impuesto a las transacciones financieras ",
+ "report_type": "Balance Sheet"
}
],
- "name": "Tributos y aportes ...- Gobierno central / **otros impuestos (ITF,...) y contraprestaciones ",
- "root_type": "None"
+ "name": "Tributos y aportes ...- Gobierno central / **otros impuestos (ITF,...) y contraprestaciones "
},
{
"children": [
{
+ "name": "Tributos y aportes ...- Gobierno central / canon, canon pesquero ",
+ "report_type": "Balance Sheet"
+ },
+ {
"name": "Tributos y aportes ...- Gobierno central / canon, canon hidroenerg\u00e9tico ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / canon, canon petroleo ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / canon, canon gas\u00edfero ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / canon, canon minero ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"name": "Tributos y aportes ...- Gobierno central / canon, canon forestal ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
- "name": "Tributos y aportes ...- Gobierno central / canon, canon pesquero ",
- "root_type": "Liability"
+ "name": "Tributos y aportes ...- Gobierno central / canon, canon minero ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Tributos y aportes ...- Gobierno central / canon, canon gas\u00edfero ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Tributos y aportes ...- Gobierno central / canon, canon petroleo ",
+ "report_type": "Balance Sheet"
}
],
- "name": "Tributos y aportes ...- Gobierno central / canon",
- "root_type": "None"
+ "name": "Tributos y aportes ...- Gobierno central / canon"
},
{
"children": [
{
- "name": "Tributos y aportes ...- Gobierno central / impuesto general a las ventas, IGV - r\u00e9gimen de retenciones ",
- "root_type": "Liability"
- },
- {
"name": "Tributos y aportes ...- Gobierno central / impuesto general a las ventas, IGV - servicios prestados por no domiciliados ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"name": "Tributos y aportes ...- Gobierno central / impuesto general a las ventas, IGV - r\u00e9gimen de percepciones ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"name": "Tributos y aportes ...- Gobierno central / impuesto general a las ventas, IGV - cuenta propia ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Tributos y aportes ...- Gobierno central / impuesto general a las ventas, IGV - r\u00e9gimen de retenciones ",
+ "report_type": "Balance Sheet"
}
],
- "name": "Tributos y aportes ...- Gobierno central / impuesto general a las ventas (IGV) ",
- "root_type": "None"
+ "name": "Tributos y aportes ...- Gobierno central / impuesto general a las ventas (IGV) "
},
{
"children": [
{
"name": "Tributos y aportes ...- Gobierno central / impuesto a la renta, renta de cuarta categor\u00eda ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta, renta de no domiciliados ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta, renta de tercera categor\u00eda ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta, otras retenciones ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
"name": "Tributos y aportes ...- Gobierno central / impuesto a la renta, renta de quinta categor\u00eda ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta, renta de no domiciliados ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta, otras retenciones ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta, renta de tercera categor\u00eda ",
+ "report_type": "Balance Sheet"
}
],
- "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta",
- "root_type": "None"
+ "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta"
},
{
"children": [
{
- "name": "Tributos y aportes ...- Gobierno central / derechos aduaneros, derechos arancelarios ",
- "root_type": "Asset"
+ "name": "Tributos y aportes ...- Gobierno central / derechos aduaneros, derechos aduaneros por ventas ",
+ "report_type": "Balance Sheet"
},
{
- "name": "Tributos y aportes ...- Gobierno central / derechos aduaneros, derechos aduaneros por ventas ",
- "root_type": "Asset"
+ "name": "Tributos y aportes ...- Gobierno central / derechos aduaneros, derechos arancelarios ",
+ "report_type": "Balance Sheet"
}
],
- "name": "Tributos y aportes ...- Gobierno central / derechos aduaneros ",
- "root_type": "None"
+ "name": "Tributos y aportes ...- Gobierno central / derechos aduaneros "
}
],
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Gobierno central",
- "root_type": "None"
+ "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Gobierno central"
},
{
"children": [
{
- "name": "Tributos y aportes ...- Empresas prestadoras de servicios de salud / cuenta propia ",
- "root_type": "Liability"
+ "name": "Tributos y aportes ...- Empresas prestadoras de servicios de salud / cuenta de terceros ",
+ "report_type": "Balance Sheet"
},
{
- "name": "Tributos y aportes ...- Empresas prestadoras de servicios de salud / cuenta de terceros ",
- "root_type": "Liability"
+ "name": "Tributos y aportes ...- Empresas prestadoras de servicios de salud / cuenta propia ",
+ "report_type": "Balance Sheet"
}
],
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Empresas prestadoras de servicios de salud (EPS)",
- "root_type": "None"
+ "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Empresas prestadoras de servicios de salud (EPS)"
+ },
+ {
+ "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Otros costos administrativos e intereses ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Certificados tributarios ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Administradoras de fondos de pensiones (AFP)",
+ "report_type": "Balance Sheet"
}
],
- "name": "Tributos, **contraprestaciones y aportes al sistema de pensiones y de salud por pagar (Pasivo)",
- "root_type": "None"
+ "name": "Tributos, **contraprestaciones y aportes al sistema de pensiones y de salud por pagar (Pasivo)"
},
{
"children": [
{
- "name": "Comisiones gananados, obtenidos, percibidos",
- "root_type": "Income"
+ "name": "Remuneraciones y participaciones por pagar - Participaci\u00f3n de los trabajadores por pagar ",
+ "report_type": "Balance Sheet"
},
{
"children": [
{
- "name": "Remuneraciones ...- Beneficios sociales de los trabajodores por pagar / pensiones y jubilaciones ",
- "root_type": "Liability"
+ "name": "Remuneraciones ...- Beneficios sociales de los trabajadores por pagar / compensaci\u00f3n por tiempo de servicios ",
+ "report_type": "Balance Sheet"
},
{
- "name": "Remuneraciones ...- Beneficios sociales de los trabajadores por pagar / compensaci\u00f3n por tiempo de servicios ",
- "root_type": "Liability"
+ "name": "Remuneraciones ...- Beneficios sociales de los trabajodores por pagar / pensiones y jubilaciones ",
+ "report_type": "Balance Sheet"
},
{
"name": "Remuneraciones ...- Beneficios sociales de los trabajadores por pagar / adelanto de compensaci\u00f3n por tiempo de servicios ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
- "name": "Remuneraciones y participaciones por pagar - Beneficios sociales de los trabajadores por pagar ",
- "root_type": "None"
- },
- {
- "name": "Interese sobre Inversiones",
- "root_type": "Income"
- },
- {
- "name": "Honorarios gananados, obtenidos, percibidos",
- "root_type": "Income"
+ "name": "Remuneraciones y participaciones por pagar - Beneficios sociales de los trabajadores por pagar "
},
{
"children": [
{
- "name": "Ventas - Categoria de productos 01",
- "root_type": "Income"
- },
- {
- "name": "Remuneraciones ...- Remuneraciones por pagar / sueldos y salarios por pagar ",
- "root_type": "Liability"
+ "name": "Remuneraciones ...- Remuneraciones por pagar / vacaciones por pagar ",
+ "report_type": "Balance Sheet"
},
{
"name": "Remuneraciones ...- Remuneraciones por pagar / gratificaciones por pagar ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
},
{
- "name": "Remuneraciones ...- Remuneraciones por pagar / vacaciones por pagar ",
- "root_type": "Liability"
- },
- {
- "name": "Remuneraciones ...- Remuneraciones por pagar / comisiones por pagar ",
- "root_type": "Liability"
+ "name": "Remuneraciones ...- Remuneraciones por pagar / sueldos y salarios por pagar ",
+ "report_type": "Balance Sheet"
},
{
"name": "Remuneraciones ...- Remuneraciones por pagar / remuneraciones en especie por pagar ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Remuneraciones ...- Remuneraciones por pagar / comisiones por pagar ",
+ "report_type": "Balance Sheet"
}
],
- "name": "Remuneraciones y participaciones por pagar - Remuneraciones por pagar ",
- "root_type": "None"
- },
- {
- "name": "Intereses gananados, obtenidos, percibidos",
- "root_type": "Income"
- },
- {
- "name": "Alquileres gananados, obtenidos, percibidos",
- "root_type": "Income"
- },
- {
- "name": "Ganancia Venta de Acciones",
- "root_type": "Income"
- },
- {
- "name": "INTERESES Y RENDIMIENTOS"
- },
- {
- "name": "UTILIDAD EN CAMBIO"
- },
- {
- "name": "DIVIDENDOS"
- },
- {
- "name": "UTILIDAD POR VALUACI\u00d3N DE ACTIVOS FINANCIEROS A VALOR RAZONABLE"
+ "name": "Remuneraciones y participaciones por pagar - Remuneraciones por pagar "
},
{
"name": "Remuneraciones y participaciones por pagar - Otras remuneraciones y participaciones por pagar ",
- "root_type": "Liability"
- },
- {
- "name": "Remuneraciones y participaciones por pagar - Participaci\u00f3n de los trabajadores por pagar ",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
- "name": "Remuneraciones y participaciones por pagar",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Resultados acumulados - Utilidades no distribuidas / ingresos de a\u00f1os anteriores ",
- "root_type": "Liability"
- },
- {
- "name": "Resultados acumulados - Utilidades no distribuidas / utilidades acumuladas ",
- "root_type": "Liability"
- }
- ],
- "name": "Resultados acumulados - Utilidades no distribuidas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Resultados acumulados - P\u00e9rdidas acumuladas / p\u00e9rdidas acumuladas ",
- "root_type": "Liability"
- },
- {
- "name": "Resultados acumulados - P\u00e9rdidas acumuladas / gastos de a\u00f1os anteriores ",
- "root_type": "Liability"
- }
- ],
- "name": "Resultados acumulados - P\u00e9rdidas acumuladas ",
- "root_type": "None"
- }
- ],
- "name": "Resultados acumulados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Reserva legal - Contractuales ",
- "root_type": "Liability"
- },
- {
- "name": "Reserva legal - Estatutarias ",
- "root_type": "Liability"
- },
- {
- "name": "Reserva legal - Reinversi\u00f3n ",
- "root_type": "Liability"
- },
- {
- "name": "Reserva legal - Facultativas ",
- "root_type": "Liability"
- },
- {
- "name": "Reserva legal - Legal ",
- "root_type": "Liability"
- },
- {
- "name": "Reserva legal - Otras reservas ",
- "root_type": "Liability"
- }
- ],
- "name": "Reserva legal ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Excedente de revaluaci\u00f3n - Participaci\u00f3n en excedente de revaluaci\u00f3n, inversiones en entidades relacionadas ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Excedente de ...- Excedente de revaluaci\u00f3n / intangibles ",
- "root_type": "Liability"
- },
- {
- "name": "Excedente de ...- Exdecente de revaluaci\u00f3n / inversiones inmobiliarias ",
- "root_type": "Liability"
- },
- {
- "name": "Excedente de ...- Excedente de revaluaci\u00f3n / inmuebles, maquinaria y equipos ",
- "root_type": "Liability"
- }
- ],
- "name": "Excedente de revaluaci\u00f3n - Excedente de revaluaci\u00f3n ",
- "root_type": "None"
- },
- {
- "name": "Excedente de revaluaci\u00f3n - Excedente de revaluaci\u00f3n, acciones liberadas recibidas ",
- "root_type": "Liability"
- }
- ],
- "name": "Excedente de revaluaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Resultados no realizados - Instrumentos financieros, cobertura de flujo de efectivo ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Resultados ...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta / p\u00e9rdida ",
- "root_type": "Liability"
- },
- {
- "name": "Resultados ...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta / ganancia ",
- "root_type": "Liability"
- }
- ],
- "name": "Resultados no realizados - Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta ",
- "root_type": "None"
- },
- {
- "name": "Resultados no realizados - Diferencia en cambio de inversiones permanentes en entidades extranjeras ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Resu...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta, compra o venta .../ p\u00e9rdida ",
- "root_type": "Liability"
- },
- {
- "name": "Resu...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta, compra o venta .../ ganancia ",
- "root_type": "Liability"
- }
- ],
- "name": "Resu...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta,compra o venta convencional fecha d liqui",
- "root_type": "None"
- }
- ],
- "name": "Resultados no realizados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de Publicidad y Propaganda",
- "root_type": "Expense"
- },
- {
- "name": "Gastos en Salarios",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses por cr\u00e9ditos de bancos y otras Instituciones financieras",
- "root_type": "Asset"
- },
- {
- "name": "Intereses por otros pasivos no financieros",
- "root_type": "Asset"
- }
- ],
- "name": "INTERESES CAUSADOS"
- },
- {
- "name": "Gastos en Servicios P\u00fablicos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de Mercader\u00edas Vendidas - Categoria de productos 01",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de Mercader\u00edas Vendidas",
- "root_type": "None"
- },
- {
- "name": "Gastos en Amortizaci\u00f3n",
- "root_type": "Expense"
- },
- {
- "name": "Gastos en Depreciaci\u00f3n de Activo Fijo",
- "root_type": "Expense"
- },
- {
- "name": "Gastos en Cargas Sociales",
- "root_type": "Expense"
- },
- {
- "name": "Gastos Bancarios",
- "root_type": "None"
- },
- {
- "name": "Gastos en Impuestos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida en Valuaci\u00f3n de activos financieros",
- "root_type": "Asset"
- }
- ],
- "name": "P\u00c9RDIDA EN VALUACI\u00d3N DE ACTIVOS FINANCIEROS"
- },
- {
- "children": [
- {
- "name": "Deterioro de activos financieros",
- "root_type": "Asset"
- }
- ],
- "name": "DETERIORO DE ACTIVOS FINANCIEROS"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida en cambio",
- "root_type": "Asset"
- }
- ],
- "name": "P\u00c9RDIDA EN CAMBIO"
- },
- {
- "children": [
- {
- "name": "Arrendamiento operativo",
- "root_type": "Asset"
- }
- ],
- "name": "ARRENDAMIENTO OPERATIVO"
- },
- {
- "children": [
- {
- "name": "Valores Desmaterializados",
- "root_type": "Asset"
- },
- {
- "name": "Compensaci\u00f3n y Liquidaci\u00f3n de Valores",
- "root_type": "Asset"
- },
- {
- "name": "Valores Materializados",
- "root_type": "Asset"
- }
- ],
- "name": "CUSTODIA REGISTRO COMPENSACI\u00d3N Y LIQUIDACI\u00d3N \n "
- },
- {
- "children": [
- {
- "name": "Otras Comisiones Pagadas",
- "root_type": "Asset"
- }
- ],
- "name": "OTRAS COMISIONES PAGADAS "
- },
- {
- "children": [
- {
- "name": "Por Contratos de Underwriting",
- "root_type": "Asset"
- },
- {
- "name": "Operaciones Burs\u00e1tiles",
- "root_type": "Asset"
- },
- {
- "name": "Operaciones Extraburs\u00e1tlies",
- "root_type": "Asset"
- },
- {
- "name": "Intermediaci\u00f3n de Valores",
- "root_type": "Asset"
- }
- ],
- "name": "COMISIONES PAGADAS"
- },
- {
- "children": [
- {
- "name": "Fideicomisos mercantiles",
- "root_type": "Asset"
- },
- {
- "name": "Titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Encargos fiduciarios",
- "root_type": "Asset"
- },
- {
- "name": "Fondos colectivos",
- "root_type": "Asset"
- },
- {
- "name": "Fondos administrados",
- "root_type": "Asset"
- },
- {
- "name": "Administraci\u00f3n de portafolio",
- "root_type": "Asset"
- }
- ],
- "name": "POR SERVICIOS DE ADMINISTRACI\u00d3N Y MANEJO"
- },
- {
- "name": "Acciones de inversi\u00f3n - Acciones de inversi\u00f3n en tesorer\u00eda ",
- "root_type": "Liability"
- },
- {
- "name": "Acciones de inversi\u00f3n - Acciones de inversi\u00f3n ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida por operaciones descontinuadas",
- "root_type": "Asset"
- },
- {
- "name": "P\u00e9rdida en venta activos biol\u00f2gicos",
- "root_type": "Asset"
- },
- {
- "name": "P\u00e9rdida en venta de Propiedad ",
- "root_type": "Asset"
- },
- {
- "name": "P\u00e9rdida en venta de Valores",
- "root_type": "Asset"
- }
- ],
- "name": "P\u00c9RDIDAS EN VENTA"
- },
- {
- "children": [
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Negocios Fiduciarios",
- "root_type": "Asset"
- },
- {
- "name": "Oferta P\u00fablica de Valores",
- "root_type": "Asset"
- }
- ],
- "name": "GASTOS POR ESTRUCTURACI\u00d3N"
- }
- ],
- "name": "Acciones de inversi\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Beneficios sociales de los trabajadores",
- "root_type": "Asset"
- },
- {
- "name": "Provisi\u00f3n para jubilaci\u00f3n patronal",
- "root_type": "Asset"
- },
- {
- "name": "Remuneraciones",
- "root_type": "Asset"
- }
- ],
- "name": "GASTOS DE PERSONAL"
- },
- {
- "children": [
- {
- "name": "Servicios de terceros",
- "root_type": "Asset"
- }
- ],
- "name": "SERVICIOS DE TERCEROS "
- },
- {
- "children": [
- {
- "name": "Honorarios",
- "root_type": "Asset"
- }
- ],
- "name": "HONORARIOS"
- },
- {
- "name": "Capital adicional - Reducciones de capital pendientes de formalizaci\u00f3n ",
- "root_type": "Liability"
- },
- {
- "name": "Capital adicional - Primas (descuento) de acciones ",
- "root_type": "Liability"
- },
- {
- "name": "Gastos en Siniestros",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Capital adicional - Capitalizaciones en tr\u00e1mite / reservas ",
- "root_type": "Liability"
- },
- {
- "name": "Capital adicional - Capitalizaciones en tr\u00e1mite / aportes ",
- "root_type": "Liability"
- },
- {
- "name": "Capital adicional - Capitalizaciones en tr\u00e1mite / utilidades ",
- "root_type": "Liability"
- },
- {
- "name": "Capital adicional - Capitalizaciones en tr\u00e1mite / acreencias ",
- "root_type": "Liability"
- }
- ],
- "name": "Capital adicional - Capitalizaciones en tr\u00e1mite ",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida Venta Activo Fijo",
- "root_type": "Expense"
- }
- ],
- "name": "Capital adicional ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Inventarios - Mercancias / Categoria de productos 01",
- "root_type": "Asset"
- }
- ],
- "name": "Inventarios - Mercancias"
- },
- {
- "name": "Materias primas",
- "root_type": "Asset"
- },
- {
- "name": "Inventarios - Mercancias en Tr\u00e1nsito",
- "root_type": "Asset"
- },
- {
- "name": "Productos Elaborados",
- "root_type": "Asset"
- },
- {
- "name": "Productos en Curso de Elaboraci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "(-) Previsi\u00f3n para Desvalorizaci\u00f3n de Inventarios",
- "root_type": "Asset"
- },
- {
- "name": "Materiales Varios ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "En desarrollo",
- "root_type": "Asset"
- },
- {
- "name": "En producci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Plantas en crecimiento",
- "root_type": "Asset"
- },
- {
- "name": "PROVISI\u00d3N POR DETERIORO DE ACTIVOS BIOL\u00d3GICOS"
- },
- {
- "children": [
- {
- "name": "En producci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "En desarrollo",
- "root_type": "Asset"
- }
- ],
- "name": "Animales vivos",
- "root_type": "Asset"
- }
- ],
- "name": "Inventarios"
- }
- ],
- "name": "ACTIVOS"
+ "name": "Remuneraciones y participaciones por pagar"
}
],
- "name": "Cuentas de Balance",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Compras - Mercader\u00edas / otras mercader\u00edas",
- "root_type": "None"
- },
- {
- "name": "Compras - Mercaderias / mercader\u00edas agropecuarias y pisc\u00edcolas",
- "root_type": "None"
- },
- {
- "name": "Garant\u00edas en titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Garant\u00edas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Compras - Mercader\u00edas manufacturadas - Categoria de productos 01",
- "root_type": "None"
- }
- ],
- "name": "Compras - Mercader\u00edas manufacturadas",
- "root_type": "None"
- },
- {
- "name": "Compras - Mercader\u00edas / mercader\u00edas inmuebles",
- "root_type": "None"
- },
- {
- "name": "Compras - Mercader\u00edas de extracci\u00f3n",
- "root_type": "None"
- }
- ],
- "name": "Compras - Mercader\u00edas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ derechos aduaneros",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos .../ otros costos vinculados con las compras de materias primas ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ transporte",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ comisiones",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ seguros",
- "root_type": "None"
- }
- ],
- "name": "Compras - Costos vinculados con las compras / costos vinculados con las compras de materias primas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ comisiones ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ seguros",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ transporte",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ derechos aduaneros",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ otros costos vinculados con las compras de mercader\u00edas",
- "root_type": "None"
- }
- ],
- "name": "Compras - Costos Vinculados con las compras / costos vinculados con las compras de mercader\u00edas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, derechos aduaneros ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vincu...,otros costos vinculados con las compras de materiales, suministros y repuestos",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, seguros ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, comisiones ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, transporte ",
- "root_type": "None"
- }
- ],
- "name": "Compras - Costos vinculados con las compras / costos vinculados con las compras de materiales, suministros y repuestos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, derechos aduaneros ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, transporte ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, comisiones ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ../ costos vinculados con las compras de envases y .., otrs costos vinculados con las compras d env y emb",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, seguros ",
- "root_type": "None"
- }
- ],
- "name": "Compras - Costos vinculados con las compras / costos vinculados con las compras de envases y embalajes ",
- "root_type": "None"
- }
- ],
- "name": "Compras - Costos Vinculados con las compras ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compras - Materias .../ materias primas para productos manufacturados",
- "root_type": "None"
- },
- {
- "name": "Compras - Materias .../ materias primas para productos de extracc\u00edon ",
- "root_type": "None"
- },
- {
- "name": "Garant\u00edas ",
- "root_type": "Asset"
- },
- {
- "name": "Garant\u00edas en titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Compras - Materias .../ materias primas para productos agropecuarios y pisc\u00edcolas",
- "root_type": "None"
- },
- {
- "name": "Compras - Materias .../ materias primas para productos inmuebles",
- "root_type": "None"
- }
- ],
- "name": "Compras - Materias primas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compras - Materiales .../ suministros",
- "root_type": "None"
- },
- {
- "name": "Compras - Materiales .../ repuestos",
- "root_type": "None"
- },
- {
- "name": "Compras - Materiales .../ materiales auxiliares",
- "root_type": "None"
- }
- ],
- "name": "Compras - Materiales auxiliares, suministros y repuestos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compras - Envases y embalajes / embalajes ",
- "root_type": "None"
- },
- {
- "name": "Compras - Envases y embalajes / envases ",
- "root_type": "None"
- }
- ],
- "name": "Compras - Envases y embalajes",
- "root_type": "None"
- }
- ],
- "name": "Compras (Gastos por naturaleza)",
- "root_type": "None"
- },
- {
- "name": "COSTOS"
- },
- {
- "children": [
- {
- "name": "Cargas imputables ...- Gastos financieros imputables a cuentas de existencias",
- "root_type": "None"
- },
- {
- "name": "Cargas imputables ...- Cargas imputables a cuentas de costos y gastos",
- "root_type": "None"
- }
- ],
- "name": "Cargas imputables a cuentas de costos y gastos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cargas cubiertas por provisiones - Cargas cubiertas por provisiones",
- "root_type": "None"
- }
- ],
- "name": "Cargas cubiertas por provisiones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / costos de financiaci\u00f3n, productos terminados, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Productos terminados / costos de financiaci\u00f3n, productos terminados, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados / costos de financiaci\u00f3n, productos terminados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / existencias de servicios terminados, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Productos terminados / existencias de servicios terminados, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados / existencias de servicios terminados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados",
- "root_type": "None"
- },
- {
- "name": "Costo de ventas - Productos terminados / costos de producci\u00f3n no absorbido, productos terminados ",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / productos inmuebles terminados, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Productos terminados / productos inmuebles terminados, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados / productos inmuebles terminados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / productos manufacturados, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Productos terminados / productos manufacturados, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados / productos manufacturados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / productos de extracci\u00f3n terminados, relacionadas",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Productos terminados / productos de extracci\u00f3n terminados, terceros",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados / productos de extracci\u00f3n terminados",
- "root_type": "None"
- },
- {
- "name": "Costo de ventas - Productos terminados / costo de ineficiencia, productos terminados ",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Costo de ...- Subproductos, desechos .../ desechos y desperdicios, relacionadas",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Subproductos, desechos .../ desechos y desperdicios, terceros",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Subproductos, desechos y desperdicios / desechos y desperdicios ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Subproductos, desechos .../ subproductos, relacionadas",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Subproductos, desechos .../ subproductos, terceros",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Subproductos, desechos y desperdicios / subproductos",
- "root_type": "None"
- }
- ],
- "name": "Costo de ventas - Subproductos, desechos y desperdicios",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas inmuebles, relacionadas",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas inmuebles, terceros",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas inmuebles",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas, relacionadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas, terceros - Categoria de productos 01",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas, terceros",
- "root_type": "None"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / mercaderi\u00e1s de extracci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / otras mercader\u00edas, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Mercader\u00edas / otras mercader\u00edas, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / otras mercader\u00edas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas",
- "root_type": "None"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Servicios / relacionadas",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Servicios / terceros (Costo diferido)",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Servicios",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / productos en proceso ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / existencias por recibir ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / productos terminados ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / materias primas ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / mercader\u00edas ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / subproductos, desechos y desperdicios ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / envases y embalajes ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / materiales auxiliares, suministros y repuestos ",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias ",
- "root_type": "None"
- }
- ],
- "name": "Costo de ventas ",
- "root_type": "None"
- },
- {
- "name": "INGRESOS"
- },
- {
- "children": [
- {
- "name": "Excedente bruto ...- Exdedente bruto (insuficiencia bruta) de explotaci\u00f3n ",
- "root_type": "None"
- }
- ],
- "name": "Excedente bruto (insuficiencia bruta) de explotaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Resultado de explotaci\u00f3n - Resultado de explotaci\u00f3n",
- "root_type": "None"
- }
- ],
- "name": "Resultado de explotaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Resultado antes ...- Resultado antes de participaciones e impuestos ",
- "root_type": "None"
- }
- ],
- "name": "Resultado antes de participaciones e impuestos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Variaci\u00f3n ...- Materiales .../ materiales auxiliares",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n ...- Materiales .../ suministros",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n ...- Materiales .../ repuestos",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de existencias - Materiales auxiliares, suministros y repuestos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas / otras mercader\u00edas",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas / mercader\u00edas iinmuebles",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas / mercader\u00edas de extracci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n ...- Mercader\u00edas / mercader\u00edas manufacturadas - Categoria de productos 01",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas / mercaderias manufacturadas",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias - Envases .../ embalajes",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de existencias - Envases .../ envases",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de existencias - Envases y embalajes",
- "root_type": "None"
- },
- {
- "name": "Costo de Venta - Categoria de productos 01",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n ...- Materias .../ materias primas para productos inmuebles",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n ...- Materias .../ materias primas para productos de extracci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n ...- Materias .../ materias primas para productos agropecuarios y pisc\u00edcolas",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n ...- Materias .../ materias primas para productos manufacturados",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de existencias - Materias primas",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de existencias (perdidas de inventario)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / beneficio de movilidad al trabajador",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / bonificaciones extraordinarias",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / asignaci\u00f3n familiar",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / sueldos",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / subsidios por enfermedad",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / horas Extras",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / bonificaci\u00f3n por riesgo de caja",
- "root_type": "None"
- }
- ],
- "name": "Gastos de personal ...- Remuneraciones / sueldos y salarios ",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Remuneraciones / vacaciones",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Remuneraciones / gratificaciones",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Remuneraciones / comisiones",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Remuneraciones / remuneraciones en especie",
- "root_type": "None"
- }
- ],
- "name": "Gastos de personal, directores y gerentes - Remuneraciones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de personal ...- Seguridad y .../ r\u00e9gimen de pensiones",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Seguridad y .../ caja de beneficios de seguridad social del pescador",
- "root_type": "None"
- },
- {
- "name": "Gastos de ...- Seguridad .../ seguro complementario de trabajo de riesgo, accidentes de trabajo y enfermedades profesionales",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Seguridad y .../ seguros particulares de prestaciones de salud - EPS y otros particulares",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Seguridad y .../ r\u00e9gimen de prestaciones de salud",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Seguridad y .../ seguro de vida",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Seguridad y .../ contribuciones al SENCICO y el SENATI ",
- "root_type": "None"
- }
- ],
- "name": "Gastos de personal, directores y gerentes - Seguridad y previsi\u00f3n social y otras contribuciones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de personal ...- Otras Remuneraciones / planilla de movilidad",
- "root_type": "None"
- }
- ],
- "name": "Gastos de personal, directores y gerentes - Otras remuneraciones ",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal, directores y gerentes - Capacitaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de personal ...- Beneficios sociales .../ Compensaci\u00f3n por tiempo de servicio",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Beneficios sociales .../ otros beneficios post-empleo",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Beneficios sociales .../ pensiones y jubilaciones",
- "root_type": "None"
- }
- ],
- "name": "Gastos de personal, directores y gerentes - Beneficios sociales de los trabajadores ",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal, directores y gerentes - Gerentes",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal, directores y gerentes - Indemnizaciones al personal",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal, directores y gerentes - Retribuciones al directorio",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal, directores y gerentes - Atenci\u00f3n al personal ",
- "root_type": "None"
- },
- {
- "name": "Compras - Categoria de productos 01",
- "root_type": "None"
- }
- ],
- "name": "Gastos de personal, directores y gerentes",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Producci\u00f3n encargada a terceros / comisi\u00f3n de ventas ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Producci\u00f3n encargada a terceros / verificaciones",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Producci\u00f3n encargada a terceros / comisi\u00f3n de cobranzas ",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Producci\u00f3n encargada a terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / agua",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / gas",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / energ\u00eda el\u00e9ctrica",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios / internet",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / cable",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / radio",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / tel\u00e9fono",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Servicios b\u00e1sicos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultoria / administrartiva ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / mercadotecnia ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / medioambiental ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / legal y tributaria ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / producci\u00f3n ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / auditor\u00eda y contable ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / otros ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / investigaci\u00f3n y desarrollo ",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Asesor\u00eda y consultor\u00eda ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / relaciones p\u00fablicas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / diarios y revistas",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / publicaciones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / televisi\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / articulos promocionales",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / radial",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / otros medios",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / publicidad",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Publicidad, publicaciones, relaciones p\u00fablicas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / intangibles ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / edificios y locales",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / inversi\u00f3n inmoviliaria ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / equipos diversos",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / unidades de transporte",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / combustible y lubricantes",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / muebles y enseres",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / herramientas",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / inmuebles, maquinaria y equipo ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / activos adquiridos en arrendamiento financiero ",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Mantenimiento y reparaciones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Alquileres / equipo de transporte",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Alquileres / terrenos",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Alquileres / equipos diversos",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Alquileres / edificaciones ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Alquileres / maquinarias y equipos de explotaci\u00f3n",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Alquileres",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Servicios de contratistas / vigilancia",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios de contratistas / guardian\u00eda",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios de contratistas / conserjer\u00eda",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Servicios de contratistas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ gastos de laboratorio",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos ...- Otros servicios ...- Gastos bancarios / mantenimiento de cuentas",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Otros servicios ...- Gastos bancarios / transferencias de fondos",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Otros servicios ...- Gastos bancarios / talonario de cheques",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Otros servicios ...- Gastos bancarios / otros servicios bancarios",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios ...- Otros servicios prestados .../ gastos bancarios",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ gastos notariales y de registro ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ legalizaciones",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ tr\u00e1mites judiciales",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ varios",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ centrales de riesgo",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Otros servicios prestados por terceros ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ correos ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ alojamiento",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ alimentaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ otros gastos de viaje ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ transporte, de pasajeros",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ transporte, de carga",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios ...- Transporte, correos .../ transporte ",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros -Transporte, correos y gastos de viaje ",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos por tributos - Gobierno regional ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Cotizaciones con car\u00e1cter de tributo",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos por tributos - Gobierno local / impuesto al patrimonio vehicular ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno local / licencia de funcionamiento ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno local / otros ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno local / arbitrios municipales y seguridad ciudadana ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno local / impuesto predial ",
- "root_type": "None"
- }
- ],
- "name": "Gastos por tributos - Gobierno local",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos por tributos - Otros gastos por tributos / otros ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Otros gastos por tributos / contribuci\u00f3n al SENATI ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Otros gastos por tributos / contribuci\u00f3n al SENCICO",
- "root_type": "None"
- }
- ],
- "name": "Gastos por tributos - Otros gastos por tributos ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Otros tributos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos por tributos - Gobierno central / c\u00e1nones ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno central / regal\u00edas mineras ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno central / impuesto a las transacciones financieras ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno central / otros ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno central / impuesto a los juegos de casino y m\u00e1quinas tragamonedas ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno central / impuesto general a las ventas y selectivo al consumo ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno central / impuesto temporal a los activos netos ",
- "root_type": "None"
- }
- ],
- "name": "Gastos por tributos - Gobierno central ",
- "root_type": "None"
- }
- ],
- "name": "Gastos por tributos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, inversiones inmobiliarias ",
- "root_type": "None"
- },
- {
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, activos adquiridos en arrendamiento financiero",
- "root_type": "None"
- },
- {
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, inmuebles, maquinaria y equipo",
- "root_type": "None"
- },
- {
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, intangibles ",
- "root_type": "None"
- }
- ],
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas, abandono de activos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / inversiones inmobiliarias",
- "root_type": "Expense"
- },
- {
- "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / activos biol\u00f3gicos",
- "root_type": "Expense"
- },
- {
- "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / inmuebles, maquinaria y equipo",
- "root_type": "Expense"
- },
- {
- "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / intangibles",
- "root_type": "Expense"
- },
- {
- "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / activos adquiridos en arrendamiento financiero",
- "root_type": "Expense"
- }
- ],
- "name": "Otros ...- Costo neto ... / Costo neto de enajenaci\u00f3n de activos inmovilizados ",
- "root_type": "None"
- }
- ],
- "name": "Otros gastos de gesti\u00f3n - Costo neto de enajenaci\u00f3n de activos inmovilizados y operaciones discontinuadas",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Gastos de investigaci\u00f3n y desarrollo",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Regal\u00edas",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Suministros ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros gastos de ...- Seguros / vehiculos",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de ...- Seguros / robo, desfalco",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de ...- Seguros / contra incendio",
- "root_type": "None"
- }
- ],
- "name": "Otros gastos de gesti\u00f3n - Seguros",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Licencias y derechos de vigencia",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Gesti\u00f3n medioambiental",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Suscripciones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros ...- Otros gastos de gesti\u00f3n / sanciones administrativas",
- "root_type": "None"
- },
- {
- "name": "Otros ...- Otros gastos de gesti\u00f3n / gastos extraordinarios ( )",
- "root_type": "Expense"
- },
- {
- "name": "Otros ...- Otros gastos de gesti\u00f3n / otros gastos ( )",
- "root_type": "Expense"
- },
- {
- "name": "Otros ...- Otros gastos de gesti\u00f3n / donaciones",
- "root_type": "None"
- }
- ],
- "name": "Otros gastos de gesti\u00f3n - Otros gastos de gesti\u00f3n ",
- "root_type": "None"
- }
- ],
- "name": "Otros gastos de gesti\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Gastos por participaciones en negocios conjuntos",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Participaci\u00f3n en los resultados de subsidiarias y afiliadas bajo el m\u00e9todo del valor patrimonial",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Obligaciones financieras",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo inmovilizado / activos biol\u00f3gicos",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo inmovilizado / inversiones inmobiliarias",
- "root_type": "None"
- }
- ],
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo inmovilizado",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / mercader\u00edas",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / productos terminados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta, inmuebles, maquinaria y equipo ",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta, inversi\u00f3n inmoviliaria ",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta, intangibles ",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta, activos biol\u00f3gicos",
- "root_type": "None"
- }
- ],
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta",
- "root_type": "None"
- }
- ],
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable",
- "root_type": "None"
- }
- ],
- "name": "P\u00e9rdida por medici\u00f3n de activos no financieros al valor razonable",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos ..- Participaci\u00f3n ../ participaci\u00f3n en los resultados de subsidiarias y asociadas bajo el m\u00e9todo del valor patrimonial ",
- "root_type": "None"
- },
- {
- "name": "Gastos ..- Participaci\u00f3n ../ participaciones en negocios conjuntos ",
- "root_type": "None"
- }
- ],
- "name": "Gastos financieros - Participaci\u00f3n en resultados de entidades relacionadas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos ...- Otros gastos financieros / primas por opciones",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Otros gastos financieros / gastos financieros en medici\u00f3n a valor descontado",
- "root_type": "None"
- }
- ],
- "name": "Gastos financieros - Otros gastos financieros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos financieros - Gastos en operaciones .../ pr\u00e9stamos de instituciones financieras y otras entidades",
- "root_type": "None"
- },
- {
- "name": "Gastos financieros - Gastos en operaciones .../ contratos de arrendamiento financiero",
- "root_type": "None"
- },
- {
- "name": "Gastos financieros - Gastos en operaciones .../ documentos vendidos o descontados",
- "root_type": "None"
- },
- {
- "name": "Gastos financieros - Gastos en operaciones .../ emisi\u00f3n y colocaci\u00f3n de instrumentos representativos de deuda y patrimonio",
- "root_type": "None"
- }
- ],
- "name": "Gastos financieros - Gastos en operaciones de endeudamiento y otros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos financieros - Gastos en operaciones de factoraje / gastos por menor valor ",
- "root_type": "None"
- }
- ],
- "name": "Gastos financieros - Gastos en operaciones de factoraje ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos ...- P\u00e9rdida por medici\u00f3n de activos y pasivos financieros al valor razonable / otros ",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- P\u00e9rdida por medici\u00f3n de activos y pasivos financieros al valor razonable / inversiones disponibles para la venta ",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- P\u00e9rdida por medici\u00f3n de activos y pasivos financieros al valor razonable / inversiones para negociaci\u00f3n ",
- "root_type": "None"
- }
- ],
- "name": "Gastos financieros - P\u00e9rdida por medici\u00f3n de activos y pasivos financieros al valor razonable",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos ...- Intereses por pr\u00e9stamos.../ contratos de arrendamiento financiero",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Intereses por pr\u00e9stamos .../ obligaciones comerciales (compra de mercaderia)",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Intereses por pr\u00e9stamos .../ otros instrumentos financieros por pagar (sobre giro bancario)",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Intereses por pr\u00e9stamos .../ obligaciones tributarias",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos ...- Intereses por ...- Prestamos de instituciones .../ otras entidades",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Intereses por ...- Prestamos de instituciones .../ instituciones financieras",
- "root_type": "None"
- }
- ],
- "name": "Gastos...- Intereses por pr\u00e9stamos .../ pr\u00e9stamos de instituciones financieras y otras entidades",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Intereses por pr\u00e9stamos .../ obligaciones emitidas",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Intereses por pr\u00e9stamos .../ documentos vendidos o descontados",
- "root_type": "None"
- }
- ],
- "name": "Gastos financieros - Intereses por pr\u00e9stamos y otras obligaciones",
- "root_type": "None"
- },
- {
- "name": "Gastos financieros - Diferencia de cambio",
- "root_type": "None"
- },
- {
- "name": "Gastos financieros - Descuentos concedidos por pronto pago",
- "root_type": "None"
- },
- {
- "name": "Gastos financieros - P\u00e9rdida por instrumentos financieros derivados",
- "root_type": "None"
- }
- ],
- "name": "Gastos financieros (gastos en operaciones de endudamiento, intereses,...)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / concesiones, licencias y otros derechos",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / costos de exploraci\u00f3n y desarrollo",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / otros activos intangibles",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / programas de computadora (software)",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / f\u00f3rmulas, dise\u00f1os y prototipos",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / patentes y propiedad industrial ",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de intangibles / amortizaci\u00f3n de intangibles, costo",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / patentes y propiedad industrial",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / otros activos intangibles",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / costos de exploraci\u00f3n y desarrollo",
- "root_type": "None"
- },
- {
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- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / programas de computadora (software)",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / f\u00f3rmulas, dise\u00f1os y prototipos",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de intangibles / amortizaci\u00f3n de intangibles, revaluaci\u00f3n",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Amortizaci\u00f3n de intangibles",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n / activos biol\u00f3gicos de origen animal",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
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- }
- ],
- "name": "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de inversiones inmobiliarias",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / costos de exploraci\u00f3n y desarrollo",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / patentes y propiedad industrial",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / plusval\u00eda mercantil ",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / programas de computadora (software)",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / f\u00f3rmulas, dise\u00f1os y prototipos",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / concesiones, licencias y otros derechos",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de intangibles",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / equipo de transporte",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / equipos diversos",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / edificaciones",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n",
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- },
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- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / muebles y enseres",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / herramientas y unidades de reemplazo",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de inmuebles maquinaria y equipo ",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Deterioro del valor de los activos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
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- "root_type": "None"
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- "root_type": "None"
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- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa, cuentas por cobrar diversas, relacionadas ",
- "root_type": "None"
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- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa, cuentas por cobrar comerciales, terceros ",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de .., cuentas por cobrar al personal, a los accionistas(socios)..",
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- }
- ],
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / desvalorizaci\u00f3n de existencias",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n ../ desvalorizaci\u00f3n de inversiones ., instrumentos financieros representativos de derecho patrimonial",
- "root_type": "None"
- }
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- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / desvalorizaci\u00f3n de inversiones mobiliarias",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Valuaci\u00f3n de activos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para gastos de responsabilidad social",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
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- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para protecci\u00f3n y remediaci\u00f3n del medio ambiente",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
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- "root_type": "None"
- }
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- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para garant\u00edas ",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Provisiones - Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del ..., actualizaci\u00f3n financiera",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Provisones - Provisi\u00f3n para litigios / provisi\u00f3n para litigios, costo",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para litigios",
- "root_type": "None"
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- {
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para reestructuraciones",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / otras provisiones",
- "root_type": "None"
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- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Provisiones",
- "root_type": "None"
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- {
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- {
- "children": [
- {
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- {
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- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inversiones inmobiliarias",
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- {
- "children": [
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- }
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- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos adquiridos en arrendamiento financiero ",
- "root_type": "None"
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- {
- "children": [
- {
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- "root_type": "None"
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- {
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- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / edificaciones",
- "root_type": "None"
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- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / equipos diversos",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos adquiridos en arrendamiento financiero .../ edificaciones",
- "root_type": "None"
- }
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- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos adquiridos en arrendamiento financiero, inversiones inmobiliarias",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
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- "root_type": "None"
- }
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- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n, costo de financiaci\u00f3n",
- "root_type": "None"
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- {
- "children": [
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- "root_type": "None"
- },
- {
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- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ equipo de transporte",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ maquinarias y equipos de explotaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ herramientas y unidades de reemplazo",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ muebles y enseres",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inmuebles, maquinaria y equipo, revaluaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ maquinarias y equipos de explotaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ edificaciones ",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inmuebles, maquinaria y equipo, costos de financiaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n .../ activos biol\u00f3gicos de origen animal",
- "root_type": "None"
- }
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- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n, costo",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Depreciaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Agotamiento / agotamiento de recursos naturales adquiridos",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Agotamiento",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "COSTO DE PRODUCCI\u00d3N "
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- {
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- },
- {
- "name": "ACTIVOS BIOL\u00d3GICOS"
- },
- {
- "name": "PRIMA POR OPERACIONES DE REPORTO"
- },
- {
- "name": "OTROS GASTOS"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "FISCALES"
- },
- {
- "name": "ORGANISMOS DE CONTROL"
- },
- {
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- },
- {
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- },
- {
- "name": "ACTIVOS NO CORRIENTES "
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- {
- "name": "CUENTAS POR COBRAR"
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- {
- "name": "COSTO DE VENTAS"
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- "name": "P\u00c9RDIDA POR MEDICI\u00d3N DE ACTIVOS NO FINANCIEROS AL VALOR RAZONABLE"
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- {
- "children": [
- {
- "name": "ARRENDAMIENTOS"
- },
- {
- "name": "POR PUBLICIDAD"
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- {
- "name": "OTROS"
- },
- {
- "name": "SEGUROS"
- },
- {
- "name": "MATERIALES Y SUMINISTROS"
- },
- {
- "name": "SERVICIOS Y MANTENIMIENTO"
- },
- {
- "name": "DEPRECIACI\u00d3N"
- },
- {
- "name": "AMORTIZACIONES"
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- {
- "name": "PROVISIONES"
- }
- ],
- "name": "GASTOS GENERALES"
- },
- {
- "children": [
- {
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- {
- "name": "PLUSVAL\u00cdA MERCANTIL (GOODWILL)"
- },
- {
- "name": "ACTIVOS BIOL\u00d3GICOS"
- },
- {
- "name": "PROPIEDADES DE INVERSI\u00d3N"
- },
- {
- "name": "CUENTAS Y DOCUMENTOS POR COBRAR"
- },
- {
- "name": "EXISTENCIAS"
- },
- {
- "name": "PROPIEDADES PLANTA Y EQUIPO"
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- ],
- "name": "GASTOS POR DETERIORO"
- }
- ],
- "name": "GASTOS"
- },
- {
- "children": [
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- },
- {
- "name": "Ingresos financieros - Dividendos ",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos financieros - Participaci\u00f3n en.../Participaci\u00f3n en result de subsidiarias y asociadas bajo m\u00e9todo de valor patrimonial",
- "root_type": "Income"
- },
- {
- "name": "Ingresos financieros - Participaci\u00f3n en.../Ingresos por participaciones en negocios conjuntos",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos financieros - Participaci\u00f3n en resultados de entidades relacionadas",
- "root_type": "None"
- },
- {
- "name": "Ingresos financieros - Ganancia por instrumento financiero derivado",
- "root_type": "Income"
- },
- {
- "name": "Ingresos financieros - Diferencia en Cambio (desajuste)",
- "root_type": "Income"
- },
- {
- "name": "Ingresos financieros - Descuentos obtenidos por pronto pago",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos financieros - Ganancia por.../Inversiones disponibles para la venta",
- "root_type": "Income"
- },
- {
- "name": "Ingresos financieros - Ganancia por.../Inversiones mantenidas para negociaci\u00f3n ",
- "root_type": "Income"
- },
- {
- "name": "Ingresos financieros - Ganancia por.../Otras",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos financieros - Ganancia por medici\u00f3n de activos y pasivos financieros al valor razonable",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ingresos ...- Rendimientos ganados / inversiones a ser mantenidas hasta vencimiento",
- "root_type": "Income"
- },
- {
- "name": "Ingresos ...- Rendimientos ganados / pr\u00e9stamos otorgados (Intereses Moratorios)",
- "root_type": "Income"
- },
- {
- "name": "Ingresos ...- Rendimientos ganados / instrumentos financieros representativos de derecho patrimonial",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos ...- Rendimientos ganados / cuentas por cobrar comerciales / Devengado",
- "root_type": "Income"
- },
- {
- "name": "Ingresos ...- Rendimientos ganados / cuentas por cobrar comerciales / Por Devengar",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos ...- Rendimientos ganados / cuentas por cobrar comerciales",
- "root_type": "None"
- },
- {
- "name": "Ingresos ...- Rendimientos ganados / dep\u00f3sitos en instituciones financieras",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos financieros - Rendimientos Ganados (moras e intereses cobrados)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ingresos...- Otros ingresos ... /ingresos financieros en medici\u00f3n a valor descontado (venta al cr\u00e9dito)",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos financieros - Otros ingresos financieros",
- "root_type": "None"
- }
- ],
- "name": "Ingresos financieros ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / productos terminados",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Activos biol\u00f3gicos",
- "root_type": "Income"
- },
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Inversiones inmobiliarias",
- "root_type": "Income"
- },
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Inmuebles, maquinaria y equipo",
- "root_type": "Income"
- },
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Intangibles",
- "root_type": "Income"
- }
- ],
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta ",
- "root_type": "None"
- },
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / mercader\u00edas",
- "root_type": "Income"
- }
- ],
- "name": "Ganancia por medici\u00f3n activos no financieros al valor razonable - Activo realizable ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ganancia por medici\u00f3n ...- Activo inmovilizado / activos biol\u00f3gicos",
- "root_type": "Income"
- },
- {
- "name": "Ganancia por medici\u00f3n ...- Activo inmovilizado / inversiones inmobiliarias",
- "root_type": "Income"
- }
- ],
- "name": "Ganancia por medici\u00f3n de activos no financieros al valor razonable - Activo inmovilizado",
- "root_type": "None"
- }
- ],
- "name": "Ganancia por medici\u00f3n de activos no financieros al valor razonable",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de intangibles",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de inversiones inmobiliarias",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de inmuebles, maquinaria y equipo",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de activos biol\u00f3gicos",
- "root_type": "Income"
- }
- ],
- "name": "Otros ingresos ...- Recuperaci\u00f3n de deterioro de cuentas de activos inmovilizados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n ... /cuentas de cobranza dudosa",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n .../ desvalorizaci\u00f3n de existencias",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n .../ desvalorizaci\u00f3n de inversiones mobiliarias",
- "root_type": "Income"
- }
- ],
- "name": "Otros ingresos ...- Recuperaci\u00f3n de cuentas de valuaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros ingresos ...- Alquileres / equipos diversos",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Alquileres / terrenos",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Alquileres / equipo de transporte",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Alquileres / edificaciones",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Alquileres / maquinarias y equipos de explotaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Otros ingresos de gesti\u00f3n - Alquileres",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / donaciones",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / reclamos al seguro",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / sudsidios gubernamentales ",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / otros ingresos de gesti\u00f3n",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / dividendos de acciones preferentes ( )",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / interes minoritario ( )",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / resultados por exposici\u00f3n a la inflaci\u00f3n ( )",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / ingresos extraordinarios ( )",
- "root_type": "Income"
- }
- ],
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / otros ingresos de gesti\u00f3n",
- "root_type": "None"
- }
- ],
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ inmuebles, maquinaria y equipo intangible",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ inversiones inmobiliarias",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ intangibles",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ activos biol\u00f3gicos",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ inversiones mobiliarias",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ activos adquiridos en arrendamiento financiero",
- "root_type": "Expense"
- }
- ],
- "name": "Otros ingresos ...- Enajenaci\u00f3n de activos inmovilizados ",
- "root_type": "None"
- },
- {
- "name": "Otros ingresos de gesti\u00f3n - Regalias",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos de gesti\u00f3n - Servicios en beneficio del personal",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos de gesti\u00f3n - Comisiones y corretajes",
- "root_type": "Income"
- }
- ],
- "name": "Otros ingresos de gesti\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Descuentos ...- Descuentos,rebajas y bonificaciones concedidos / relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Descuentos ...- Descuentos,rebajas y bonificaciones concedidos / terceros",
- "root_type": "Income"
- }
- ],
- "name": "Descuentos ...- Descuentos,rebajas y bonificaciones concedidos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "T\u00edtulos de Renta Fija",
- "root_type": "Asset"
- },
- {
- "name": "T\u00edtulos de Renta Variable",
- "root_type": "Asset"
- },
- {
- "name": "Depositos en efectivo",
- "root_type": "Asset"
- }
- ],
- "name": "En Custodia",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "T\u00edtulos de Renta Variable",
- "root_type": "Asset"
- },
- {
- "name": "Depositos en efectivo",
- "root_type": "Asset"
- },
- {
- "name": "T\u00edtulos de Renta Fija",
- "root_type": "Asset"
- }
- ],
- "name": "En Garant\u00eda",
- "root_type": "Asset"
- }
- ],
- "name": "VALORES Y BIENES RECIBIDOS DE TERCEROS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Administraci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Garant\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Inmobiliario",
- "root_type": "Asset"
- },
- {
- "name": "Titularizaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Fideicomisos mercantiles inscritos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Garant\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Administraci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Inmobiliario",
- "root_type": "Asset"
- }
- ],
- "name": "Encargos fiduciarios inscritos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Inmobiliario",
- "root_type": "Asset"
- },
- {
- "name": "Inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Administraci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Garant\u00eda",
- "root_type": "Asset"
- }
- ],
- "name": "Encargos fiduciarios no inscritos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Garant\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Administraci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Inmobiliario",
- "root_type": "Asset"
- }
- ],
- "name": "Fideicomisos mercantiles no inscritos",
- "root_type": "Asset"
- }
- ],
- "name": "Patrimonio de Negocios Fiduciarios"
- },
- {
- "name": "Intermediaci\u00f3n de valores"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intereses",
- "root_type": "Asset"
- },
- {
- "name": "Principal",
- "root_type": "Asset"
- }
- ],
- "name": "Fondos Colectivos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Principal",
- "root_type": "Asset"
- },
- {
- "name": "Intereses",
- "root_type": "Asset"
- }
- ],
- "name": "Fondos Administrados",
- "root_type": "Asset"
- }
- ],
- "name": "Patrimonio de Fondos de Inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Principal",
- "root_type": "Asset"
- },
- {
- "name": "Intereses",
- "root_type": "Asset"
- }
- ],
- "name": "Administraci\u00f3n de portafolio "
- }
- ],
- "name": "ADMINISTRACION DE RECURSOS DE TERCEROS"
- }
- ],
- "name": "Descuentos, rebajas y bonificaciones concedidos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Descuentos ...- Descuentos,rebajas y bonificaciones obtenidos / terceros",
- "root_type": "Income"
- },
- {
- "name": "Descuentos ...- Descuentos,rebajas y bonificaciones obtenidos / relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Descuentos ...- Descuentos, rebajas y bonificaciones obtenidos",
- "root_type": "None"
- }
- ],
- "name": "Descuentos, rebajas y bonificaciones obtenidos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo de origen animal ",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo de origen vegetal",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado - Activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n .../ costos de financiaci\u00f3n inversiones inmobiliarias, edificaciones",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, inversiones inmobiliarias",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, intangibles",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, activos biol\u00f3gicos en desarrollo, de origen vegetal",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, activos biol\u00f3gicos en desarrollo, de origen animal",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, activos biol\u00f3gicos en desarrollo ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, inmuebles, maquinaria y equipo, edificaciones ",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, inmuebles, ..., maquinarias y otros equipos de explotaci\u00f3n ",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, inmuebles, maquinaria y equipo",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado - Costos de financiaci\u00f3n capitalizados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / maquinarias y otros equipos de explotaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / otros equipos ",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipo de comunicaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipos diversos ",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / muebles y enseres",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipo de transporte",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipo de seguridad",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / edificaciones",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado - Inmuebles, maquinaria y equipo",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Intangibles / programas de computadora (software)",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Intangibles / costos de exploraci\u00f3n y desarrollo",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos ",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado - Intangibles",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Producc\u00edon de activo ...- Inversiones inmobiliarias / edificaciones",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado - Inversiones inmobiliarias",
- "root_type": "None"
- },
- {
- "name": "Acreedores por contra",
- "root_type": "Asset"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Bienes en garant\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Valores en garant\u00eda",
- "root_type": "Asset"
- }
- ],
- "name": "VALORES Y BIENES PROPIOS EN PODER DE TERCEROS"
- },
- {
- "children": [
- {
- "name": "Emisiones no colocadas ",
- "root_type": "Asset"
- }
- ],
- "name": "EMISIONES NO COLOCADAS"
- },
- {
- "children": [
- {
- "name": "Colaterales de las operaciones de reporto burs\u00e1til",
- "root_type": "Asset"
- }
- ],
- "name": "COLATERALES DE LAS OPERACIONES DE REPORTO BURSATIL"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de existencias de servicios",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Derechos sobre instrumentos financieros derivados",
- "root_type": "Asset"
- }
- ],
- "name": "OTRAS CUENTAS DE ORDEN DEUDORAS"
- },
- {
- "name": "Documentos Endosados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n ... / envases",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n ... / embalajes",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de envases y embalajes",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / existencias de productos en proceso ",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos agropecuarios y pisc\u00edcolas en proceso",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos extra\u00eddos en proceso de transformaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / otros productos en proceso ",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos inmuebles en proceso",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos en proceso de manufactura ",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de subproductos .../ desechos y desperdicios",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de subproductos .../ sub productos",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de subproductos, desechos y desperdicios",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de la producc\u00edon almacenada - Variaci\u00f3n de productos terminados / productos de extracci\u00f3n terminados",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / existencias de servicios terminados ",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / productos inmuebles terminados ",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / productos agropecuarios y pisc\u00edcolas terminados ",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / productos manufacturados",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas - Subproductos, desechos ... / subproductos, terceros",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Subproductos, desechos ... / subproductos, relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Subproductos , desechos y desperdicios / subproductos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Subproductos, desechos... / desechos y desperdicios, terceros ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Subproductos, desechos... / desechos y desperdicios, relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Subproductos , desechos y desperdicios / desechos y desperdicios",
- "root_type": "None"
- }
- ],
- "name": "Ventas - Subproductos, desechos y desperdicios",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Prestaci\u00f3n de servicios / terceros",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Prestaci\u00f3n de servicios / relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Prestaci\u00f3n de servicios",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas - Productos terminados / productos de extracci\u00f3n terminados, relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Productos terminados / productos de extracci\u00f3n terminados, terceros",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Productos terminados / productos de extracci\u00f3n terminados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Productos terminados / existencias de servicios, relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Productos terminados / existencias de servicios, terceros",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Productos terminados / existencias de servicios terminados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Productos terminados / productos inmuebles terminados, terceros",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Productos terminados / productos inmuebles terminados, relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Productos terminados / productos inmuebles terminados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, terceros",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Productos terminados / productos manufacturados, terceros",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Productos terminados / productos manufacturados, relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Productos terminados - Productos manufacturados ",
- "root_type": "None"
- }
- ],
- "name": "Ventas - Productos terminados ",
- "root_type": "None"
- },
- {
- "name": "Ventas - Software",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas - Devoluciones - Prestaci\u00f3n de servicios / terceros",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones - Prestaci\u00f3n de servicios / relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones - Prestaci\u00f3n de servicios ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Subproductos, desechos .../ subproductos",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Subproductos, desechos ... / desechos y desperdicios",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones ...- Subproductos, desechos y desperdicios, terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas agropecuarias y pisc\u00edcolas ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas otras ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas de extracc\u00edon ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas inmuebles ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercaderias relacionadas / mercader\u00edas manufacturadas ",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones sobre ventas / mercader\u00edas relacionadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Subproductos, desechos .../ subproductos ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Subproductos, desechos ... / desechos y desperdicios ",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones ...- Subproductos, desechos y desperdicios, relacionadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Productos terminados .../ productos inmuebles terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados .../ existencias de servicios terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados .../ productos agropecuarios y pisc\u00edcolas terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados .../ productos de extracc\u00edon terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados .../ productos manufacturados",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones ...- Productos terminados, relacionadas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Productos terminados terceros / productos agropecuarios y pisc\u00edcolas terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados terceros / existencias de servicios terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados terceros / productos de extracc\u00edon terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados terceros / productos manufacturados ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados terceros / productos inmuebles terminados",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones sobre ventas / productos terminados terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas de extracc\u00edon",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas otras",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas inmuebles",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas manufacturadas - Categoria de productos 01",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas manufacturadas ",
- "root_type": "None"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas agropecuarias y pisc\u00edcolas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones sobre ventas - Mercader\u00edas terceros",
- "root_type": "None"
- }
- ],
- "name": "Ventas - Devoluciones sobre ventas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas otras, relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas otras, terceros (Venta Diferida)",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas otras",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, terceros",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas, relacionadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas terceros - Categoria de productos 01",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas, terceros",
- "root_type": "None"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas inmuebles, relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas inmuebles, terceros",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas inmuebles",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, terceros",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n",
- "root_type": "None"
- }
- ],
- "name": "Ventas - Mercader\u00edas",
- "root_type": "None"
- }
- ],
- "name": "Ventas (Ingresos)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Impuesto a la ...- Impuesto a la renta /diferido",
- "root_type": "Expense"
- },
- {
- "name": "Impuesto a la ...- Impuesto a la renta /corriente",
- "root_type": "Expense"
- }
- ],
- "name": "Impuesto a la renta ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Determinaci\u00f3n del resultado del ejercicio - Utilidad",
- "root_type": "Income"
- },
- {
- "name": "Determinaci\u00f3n del resultado del ejercicio - P\u00e9rdida",
- "root_type": "Income"
- }
- ],
- "name": "Determinaci\u00f3n del resultado del ejercicio",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valor agregado - Valor agregado",
- "root_type": "None"
- }
- ],
- "name": "Valor agregado",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Margen comercial - Margen comercial",
- "root_type": "None"
- }
- ],
- "name": "Margen comercial (Saldos intermediarios de gesti\u00f3n)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Producci\u00f3n del ejercicio - Producci\u00f3n de servicios ",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n del ejercicio - Producci\u00f3n de activo inmovilizado",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n del ejercicio - Producci\u00f3n de bienes",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n del ejercicio",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Participaciones de ...- Participaci\u00f3n de los trabajadores / corriente",
- "root_type": "Expense"
- },
- {
- "name": "Participaciones de ...- Participaci\u00f3n de los trabajadores / diferida",
- "root_type": "Expense"
- }
- ],
- "name": "Participaciones de los trabajadores",
- "root_type": "None"
- }
- ],
- "name": "Cuentas de Ganancias y Perdidas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Acreedoras por el contrario",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores entregados - Activos realizables entregados en consignaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores entregados - Letras o efectos descontados y responsabilidad / reponsb. por LT o efectos desc. 00.2.000",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Letras o efectos descontados y responsabilidad / LT/.o efectos descontados 00.1.000",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores entregados - Letras o efectos descontados y responsabilidad ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores entregados - Bienes en pr\u00e9stamo, custodia y no capitalizables / bienes en custodia ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Bienes en pr\u00e9stamo, custodia y no capitalizables / bienes en pr\u00e9stamo ",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores entregados - Bienes en pr\u00e9stamo, custodia y no capitalizables ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / intangibles ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / cuentas por cobrar ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / existencias",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / inversi\u00f3n mobiliaria ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / inmuebles, maquinaria y equipo",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / cartas fianza ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / inversi\u00f3n inmobiliaria ",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda ",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores entregados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compromisos sobre instrumentos financieros derivados - Contratos a futuro",
- "root_type": "None"
- },
- {
- "name": "Compromisos sobre instrumentos financieros derivados - Permutas financieras (swap)",
- "root_type": "None"
- },
- {
- "name": "Compromisos sobre instrumentos financieros derivados - Contratos a t\u00e9rmino (forward) ",
- "root_type": "None"
- },
- {
- "name": "Compromisos sobre instrumentos financieros derivados - Contratos de opci\u00f3n ",
- "root_type": "None"
- }
- ],
- "name": "Compromisos sobre instrumentos financieros derivados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores recibidos - Activos realizables recibidos en consignaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores ...- Bienes de uso / bienes recibidos por embargos, 00.5.001",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Bienes de uso / respons. por bienes recib. p, 00.6.001",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores ...- Bienes de uso / respons. control bienes de uso, bienes de uso muebles enseres, 00.4.001",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Bienes de uso / respons. control bienes de uso, bienes de uso equipos diversos, 00.4.002",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores ...- Bienes de uso / respons. control bienes de uso, 00.4.000",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores ...- Bienes de uso / inventario de bienes de uso, muebles y enseres, 00.3.001",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Bienes de uso / inventario de bienes de uso, equipos diversos, 00.3.002",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores ...- Bienes de uso / inventario de bienes de uso, 00.3.000",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores recibidos - Bienes de uso ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores ...- Bienes recibidos en pr\u00e9stamo y custodia / bienes recibidos en custodia ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Bienes recibidos en pr\u00e9stamo y custodia / bienes recibidos en pr\u00e9stamo ",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores recibidos - Bienes recibidos en pr\u00e9stamo y custodia ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / existencias",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / inversi\u00f3n mobiliaria ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / inversi\u00f3n inmobiliaria ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / inmuebles, maquinaria y equipo ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / intangibles",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / cuentas por cobrar ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / cartas fianza",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores recibidos - Valores y bienes recibidos en garant\u00eda ",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores recibidos ",
- "root_type": "None"
- },
- {
- "name": "Cuentas de orden acreedoras ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otras cuentas de orden acreedoras - Diversas",
- "root_type": "None"
- }
- ],
- "name": "Otras cuentas de orden acreedoras ",
- "root_type": "None"
- },
- {
- "name": "Deudoras por contra ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Derechos sobre instrumentos financieros derivados - Contratos a t\u00e9rmino (forward)",
- "root_type": "None"
- },
- {
- "name": "Derechos sobre instrumentos financieros derivados - Contratos de opci\u00f3n ",
- "root_type": "None"
- },
- {
- "name": "Derechos sobre instrumentos financieros derivados - Permutas financieras (swap) ",
- "root_type": "None"
- },
- {
- "name": "Derechos sobre instrumentos financieros derivados - Contratos a futuro ",
- "root_type": "None"
- }
- ],
- "name": "Derechos sobre instrumentos financieros derivados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otras cuentas de orden deudoras - Diversas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otras cuentas de orden deudoras - Bienes dados de baja / suministros ",
- "root_type": "None"
- },
- {
- "name": "Otras cuentas de orden deudoras - Bienes dados de baja / inmuebles, maquinaria y equipo",
- "root_type": "None"
- }
- ],
- "name": "Otras cuentas de orden deudoras - Bienes dados de baja ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otras cuentas de orden deudoras - Contratos aprobados / contratos en ejecuci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Otras cuentas de orden deudoras - Contratos aprobados / contratos en tr\u00e1mite ",
- "root_type": "None"
- }
- ],
- "name": "Otras cuentas de orden deudoras - Contratos aprobados ",
- "root_type": "None"
- }
- ],
- "name": "Otras cuentas de orden deudoras",
- "root_type": "None"
- }
- ],
- "name": "Cuentas de Orden",
- "root_type": "None"
+ "name": "Cuentas de Balance"
}
],
- "name": "Per\u00fa - PCGE 2010",
- "root_type": "None"
+ "name": "Per\u00fa - PCGE 2010"
}
}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/pl_pl_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/pl_pl_chart_template.json
new file mode 100644
index 0000000..bd2b012
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/pl_pl_chart_template.json
@@ -0,0 +1,1265 @@
+{
+ "name": "Polska - Plan kont",
+ "root": {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Odchylenia od cen ewidencyjnych produkt\u00f3w"
+ },
+ {
+ "name": "Odchylenia z tytu\u0142u aktualizacji warto\u015bci zapas\u00f3w produkt\u00f3w"
+ }
+ ],
+ "name": "Odchylenia od cen ewidencyjnych produkt\u00f3w"
+ },
+ {
+ "children": [
+ {
+ "name": "P\u00f3\u0142produkty"
+ },
+ {
+ "children": [
+ {
+ "name": "Produkty gotowe w magazynie"
+ },
+ {
+ "name": "Produkty gotowe poza jednostk\u0105"
+ }
+ ],
+ "name": "Produkty gotowe"
+ }
+ ],
+ "name": "Produkty i p\u00f3\u0142produkty"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Bierne rozliczenia mi\u0119dzyokresowe koszt\u00f3w"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Czynne rozliczenia mi\u0119dzyokresowe koszt\u00f3w"
+ }
+ ],
+ "name": "Rozliczenia mi\u0119dzyokresowe koszt\u00f3w"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Aktywa z tytu\u0142u odroczonego podatku dochodowego"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Inne rozliczenia mi\u0119dzyokresowe"
+ }
+ ],
+ "name": "Pozosta\u0142e rozliczenia mi\u0119dzyokresowe"
+ }
+ ],
+ "name": "Produkty i rozliczenia mi\u0119dzyokresowe"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Odchylenia od cen ewidencyjnych towar\u00f3w w hurcie"
+ },
+ {
+ "name": "Odchylenia od cen ewidencyjnych towar\u00f3w w detalu"
+ },
+ {
+ "name": "Odchylenia od cen ewidencyjnych towar\u00f3w skupu"
+ },
+ {
+ "name": "Odchylenia od cen ewidencyjnych towar\u00f3w w zak\u0142adach gastronomicznych"
+ }
+ ],
+ "name": "Odchylenia od cen ewidencyjnych towar\u00f3w"
+ },
+ {
+ "name": "Odchylenia od cen ewidencyjnych opakowa\u0144"
+ },
+ {
+ "name": "Odchylenia od cen ewidencyjnych materia\u0142\u00f3w"
+ },
+ {
+ "name": "Odchylenia z tytu\u0142u aktualizacji warto\u015bci zapas\u00f3w materia\u0142\u00f3w i towar\u00f3w"
+ }
+ ],
+ "name": "Odchylenia od cen ewidencyjnych materia\u0142\u00f3w i towar\u00f3w"
+ },
+ {
+ "name": "Zapasy obce"
+ },
+ {
+ "children": [
+ {
+ "name": "Towary w zak\u0142adach gastronomicznych"
+ },
+ {
+ "name": "Nieruchomo\u015bci i prawa maj\u0105tkowe przeznaczone do obrotu"
+ },
+ {
+ "name": "Towary w detalu"
+ },
+ {
+ "name": "Towary w hurcie"
+ },
+ {
+ "name": "Towary skupu"
+ },
+ {
+ "name": "Towary poza jednostk\u0105"
+ }
+ ],
+ "name": "Towary"
+ },
+ {
+ "children": [
+ {
+ "name": "Rozliczenie zakupu us\u0142ug obcych"
+ },
+ {
+ "name": "Rozliczenie zakupu materia\u0142\u00f3w"
+ },
+ {
+ "name": "Reklamacje faktur dostawc\u00f3w"
+ },
+ {
+ "name": "Op\u0142aty manipulacyjne policzone przez Urz\u0105d Celny"
+ },
+ {
+ "name": "Rozliczenie zakupu sk\u0142adnik\u00f3w aktyw\u00f3w trwa\u0142ych"
+ },
+ {
+ "name": "Warto\u015bci dostaw niefakturowanych"
+ },
+ {
+ "name": "Rozliczenie zakupu towar\u00f3w"
+ },
+ {
+ "name": "Rozliczenie warto\u015bci materia\u0142\u00f3w i towar\u00f3w w drodze"
+ },
+ {
+ "name": "Niedobory, szkody i nadwy\u017cki w transporcie"
+ }
+ ],
+ "name": "Rozliczenie zakupu"
+ },
+ {
+ "children": [
+ {
+ "name": "Materia\u0142y w przerobie"
+ },
+ {
+ "name": "Materia\u0142y"
+ },
+ {
+ "name": "Opakowania"
+ }
+ ],
+ "name": "Materia\u0142y i opakowania"
+ }
+ ],
+ "name": "Materia\u0142y i towary"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Nieruchomo\u015bci"
+ },
+ {
+ "name": "Warto\u015bci niematerialne i prawne"
+ }
+ ],
+ "name": "Inwestycje w nieruchomo\u015bci i prawa"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Odpisy umorzeniowe inwestycji w warto\u015bci niematerialne i prawne"
+ },
+ {
+ "name": "Odpisy umorzeniowe inwestycji w nieruchomo\u015bci"
+ }
+ ],
+ "name": "Odpisy umorzeniowe inwestycji w nieruchomo\u015bci i prawa"
+ },
+ {
+ "children": [
+ {
+ "name": "Odpisy umorzeniowe innych warto\u015bci niematerialnych i prawnych"
+ },
+ {
+ "name": "Odpisy umorzeniowe zako\u0144czonych prac rozwojowych"
+ },
+ {
+ "name": "Odpisy umorzeniowe warto\u015bci firmy"
+ }
+ ],
+ "name": "Odpisy umorzeniowe warto\u015bci niematerialnych i prawnych"
+ },
+ {
+ "children": [
+ {
+ "name": "Odpisy umorzeniowe innych \u015brodk\u00f3w trwa\u0142ych"
+ },
+ {
+ "name": "Odpisy umorzeniowe budynk\u00f3w, lokali i obiekt\u00f3w in\u017cynierii l\u0105dowej i wodnej"
+ },
+ {
+ "name": "Odpisy umorzeniowe warto\u015bci grunt\u00f3w i prawa wieczystego u\u017cytkowania grunt\u00f3w"
+ },
+ {
+ "name": "Odpisy umorzeniowe ulepsze\u0144 obcych \u015brodk\u00f3w trwa\u0142ych"
+ },
+ {
+ "name": "Odpisy umorzeniowe \u015brodk\u00f3w transportu"
+ },
+ {
+ "name": "Odpisy umorzeniowe urz\u0105dze\u0144 technicznych i maszyn"
+ }
+ ],
+ "name": "Odpisy umorzeniowe \u015brodk\u00f3w trwa\u0142ych"
+ }
+ ],
+ "name": "Odpisy umorzeniowe \u015brodk\u00f3w trwa\u0142ych oraz warto\u015bci niematerialnych i prawnych"
+ },
+ {
+ "children": [
+ {
+ "name": "Koszty zako\u0144czonych prac rozwojowych"
+ },
+ {
+ "name": "Zaliczki na warto\u015bci niematerialne i prawne"
+ },
+ {
+ "name": "Nabyta warto\u015b\u0107 firmy"
+ },
+ {
+ "name": "Inne warto\u015bci niematerialne i prawne"
+ }
+ ],
+ "name": "Warto\u015bci niematerialne i prawne"
+ },
+ {
+ "children": [
+ {
+ "name": "Aktywa z tytu\u0142u odroczonego podatku dochodowego"
+ },
+ {
+ "name": "Inne rozliczenia mi\u0119dzyokresowe"
+ }
+ ],
+ "name": "D\u0142ugoterminowe rozliczenia mi\u0119dzyokresowe"
+ },
+ {
+ "children": [
+ {
+ "name": "Inwestycje budowy \u015brodka trwa\u0142ego"
+ },
+ {
+ "name": "Zaliczki na \u015brodki trwa\u0142e w budowie"
+ },
+ {
+ "name": "Ulepszenia \u015brodka trwa\u0142ego"
+ },
+ {
+ "name": "Ulepszenia obcych \u015brodk\u00f3w trwa\u0142ych"
+ },
+ {
+ "name": "Nak\u0142ady na budow\u0119 \u015brodka trwa\u0142ego"
+ }
+ ],
+ "name": "\u015arodki trwa\u0142e w budowie"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Inne rodzaje d\u0142ugoterminowych aktyw\u00f3w finansowych"
+ }
+ ],
+ "name": "Inne inwestycje d\u0142ugoterminowe"
+ },
+ {
+ "children": [
+ {
+ "name": "Udzia\u0142y lub akcje"
+ },
+ {
+ "name": "Inne d\u0142ugoterminowe aktywa finansowe"
+ },
+ {
+ "name": "Inne papiery warto\u015bciowe"
+ },
+ {
+ "name": "Udzielone po\u017cyczki"
+ }
+ ],
+ "name": "W jednostkach powi\u0105zanych"
+ },
+ {
+ "children": [
+ {
+ "name": "Udzia\u0142y lub akcje"
+ },
+ {
+ "name": "Inne papiery warto\u015bciowe"
+ },
+ {
+ "name": "Inne d\u0142ugoterminowe aktywa finansowe"
+ },
+ {
+ "name": "Udzielone po\u017cyczki"
+ }
+ ],
+ "name": "Odpisy aktualizuj\u0105ce d\u0142ugoterminowe aktywa finansowe"
+ },
+ {
+ "children": [
+ {
+ "name": "Udzia\u0142y lub akcje"
+ },
+ {
+ "name": "Udzielone po\u017cyczki"
+ },
+ {
+ "name": "Inne d\u0142ugoterminowe aktywa finansowe"
+ },
+ {
+ "name": "Inne papiery warto\u015bciowe"
+ }
+ ],
+ "name": "W pozosta\u0142ych jednostkach"
+ }
+ ],
+ "name": "D\u0142ugoterminowe aktywa finansowe"
+ },
+ {
+ "children": [
+ {
+ "name": "Od jednostek powi\u0105zanych"
+ },
+ {
+ "name": "Od pozosta\u0142ych jednostek"
+ }
+ ],
+ "name": "Nale\u017cno\u015bci d\u0142ugoterminowe"
+ },
+ {
+ "children": [
+ {
+ "name": "Urz\u0105dzenia techniczne i maszyny"
+ },
+ {
+ "name": "\u015arodki transportu"
+ },
+ {
+ "name": "Grunty w\u0142asne i prawa wieczystego u\u017cytkowania grunt\u00f3w"
+ },
+ {
+ "name": "Budynki, lokale i obiekty in\u017cynierii l\u0105dowej i wodnej"
+ },
+ {
+ "name": "Inne \u015brodki trwa\u0142e"
+ }
+ ],
+ "name": "\u015arodki Trwa\u0142e"
+ },
+ {
+ "children": [
+ {
+ "name": "Odpisy aktualizuj\u0105ce udzia\u0142y i akcje w obcych jednostkach"
+ },
+ {
+ "name": "Odpisy aktualizuj\u0105ce udzielone po\u017cyczki d\u0142ugoterminowe"
+ },
+ {
+ "name": "Odpisy aktualizuj\u0105ce inne rodzaje d\u0142ugoterminowych aktyw\u00f3w finansowych"
+ },
+ {
+ "name": "Odpisy aktualizuj\u0105ce lokaty"
+ }
+ ],
+ "name": "Odpisy aktualizuj\u0105ce d\u0142ugoterminowe aktywa finansowe"
+ }
+ ],
+ "name": "Aktywa Trwa\u0142e"
+ },
+ {
+ "children": [
+ {
+ "name": "Pozosta\u0142e koszty rodzajowe"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Sk\u0142adki na ubezpieczenia spo\u0142eczne, FP, FG\u015aP"
+ },
+ {
+ "name": "Odpisy na zak\u0142adowy fundusz \u015bwiadcze\u0144 socjalnych lub \u015bwiadczenia urlopowe"
+ },
+ {
+ "name": "Pozosta\u0142e \u015bwiadczenia"
+ }
+ ],
+ "name": "Ubezpieczenia spo\u0142eczne i inne \u015bwiadczenia"
+ },
+ {
+ "children": [
+ {
+ "name": "Podatek od \u015brodk\u00f3w transportowych"
+ },
+ {
+ "name": "Op\u0142aty skarbowe"
+ },
+ {
+ "name": "Pozosta\u0142e podatki i op\u0142aty"
+ },
+ {
+ "name": "VAT niepodlegaj\u0105cy odliczeniu"
+ },
+ {
+ "name": "Podatek akcyzowy"
+ },
+ {
+ "name": "Op\u0142aty i prowizje bankowe"
+ },
+ {
+ "name": "Podatek od nieruchomo\u015bci"
+ },
+ {
+ "name": "Op\u0142aty s\u0105dowe, prawnicze i notarialne"
+ },
+ {
+ "name": "Koncesje"
+ }
+ ],
+ "name": "Podatki i op\u0142aty"
+ },
+ {
+ "children": [
+ {
+ "name": "Zu\u017cycie energii"
+ },
+ {
+ "name": "Zu\u017cycie paliwa do \u015brodk\u00f3w transportu"
+ },
+ {
+ "name": "Zu\u017cycie innych materia\u0142\u00f3w"
+ },
+ {
+ "name": "Zu\u017cycie materia\u0142\u00f3w biurowych"
+ },
+ {
+ "name": "Zu\u017cycie surowc\u00f3w do wytwarzania produkt\u00f3w"
+ }
+ ],
+ "name": "Zu\u017cycie materia\u0142\u00f3w i energii"
+ },
+ {
+ "children": [
+ {
+ "name": "Wynagrodzenia os\u00f3b dora\u017anie zatrudnionych"
+ },
+ {
+ "name": "Wynagrodzenia pracownik\u00f3w"
+ }
+ ],
+ "name": "Wynagrodzenia"
+ },
+ {
+ "children": [
+ {
+ "name": "Us\u0142ugi remontowe"
+ },
+ {
+ "name": "Pozosta\u0142e us\u0142ugi"
+ },
+ {
+ "name": "Us\u0142ugi pocztowe"
+ },
+ {
+ "name": "Us\u0142ugi graficzne i drukarskie"
+ },
+ {
+ "name": "Analizy sanitarne"
+ },
+ {
+ "name": "Us\u0142ugi telekomunikacyjne"
+ },
+ {
+ "name": "Us\u0142ugi celne"
+ },
+ {
+ "name": "Us\u0142ugi kurierskie i transportowe"
+ }
+ ],
+ "name": "Us\u0142ugi obce"
+ }
+ ],
+ "name": "Koszty wed\u0142ug rodzaj\u00f3w"
+ },
+ {
+ "name": "Amortyzacja"
+ },
+ {
+ "children": [
+ {
+ "name": "Nie podlegaj\u0105ce rozliczeniu w czasie"
+ },
+ {
+ "name": "Przypadaj\u0105ce na przysz\u0142e okresy"
+ },
+ {
+ "name": "Koszty zgromadzone"
+ },
+ {
+ "name": "Koszty nie wliczane do warto\u015bci sprzeda\u017cy"
+ }
+ ],
+ "name": "Rozliczenie koszt\u00f3w"
+ },
+ {
+ "name": "\u015awiadczenia na rzecz pracownik\u00f3w"
+ }
+ ],
+ "name": "Koszty wed\u0142ug rodzaj\u00f3w i ich rozliczenie"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "\u015awiadczenia na rzecz \u015brodk\u00f3w trwa\u0142ych w budowie"
+ },
+ {
+ "name": "Koszt niedobor\u00f3w produkt\u00f3w"
+ },
+ {
+ "name": "Koszt wyrob\u00f3w w\u0142asnej produkcji wydanych do w\u0142asnych sklep\u00f3w"
+ },
+ {
+ "name": "Koszt zaniechania okre\u015blonego rodzaju dzia\u0142alno\u015bci"
+ }
+ ],
+ "name": "Obroty wewn\u0119trzne"
+ },
+ {
+ "children": [
+ {
+ "name": "Sprzeda\u017c produkt\u00f3w na kraj"
+ },
+ {
+ "name": "Sprzeda\u017c us\u0142ug na kraj"
+ },
+ {
+ "name": "Sprzeda\u017c produkt\u00f3w na eksport"
+ },
+ {
+ "name": "Sprzeda\u017c us\u0142ug na eksport"
+ }
+ ],
+ "name": "Sprzeda\u017c produkt\u00f3w"
+ },
+ {
+ "name": "Straty nadzwyczajne"
+ },
+ {
+ "children": [
+ {
+ "name": "Sprzeda\u017c wysy\u0142kowa towar\u00f3w"
+ },
+ {
+ "name": "Prowizja komisowa"
+ },
+ {
+ "name": "Sprzeda\u017c detaliczna towar\u00f3w"
+ },
+ {
+ "name": "Sprzeda\u017c hurtowa towar\u00f3w"
+ }
+ ],
+ "name": "Sprzeda\u017c towar\u00f3w"
+ },
+ {
+ "children": [
+ {
+ "name": "Koszt w\u0142asny sprzeda\u017cy us\u0142ug na eksport"
+ },
+ {
+ "name": "Koszt w\u0142asny sprzeda\u017cy us\u0142ug na kraj"
+ },
+ {
+ "name": "Koszt w\u0142asny sprzeda\u017cy produkt\u00f3w na kraj"
+ },
+ {
+ "name": "Koszt w\u0142asny sprzeda\u017cy produkt\u00f3w na eksport"
+ }
+ ],
+ "name": "Koszty sprzedanych produkt\u00f3w"
+ },
+ {
+ "children": [
+ {
+ "name": "Warto\u015b\u0107 sprzedanych towar\u00f3w w sprzeda\u017cy hurtowej"
+ },
+ {
+ "name": "Warto\u015b\u0107 sprzedanych towar\u00f3w w sprzeda\u017cy detalicznej"
+ },
+ {
+ "name": "Prowizja komisowa"
+ },
+ {
+ "name": "Warto\u015b\u0107 sprzedanych towar\u00f3w w sprzeda\u017cy wysy\u0142kowej"
+ }
+ ],
+ "name": "Warto\u015b\u0107 sprzedanych towar\u00f3w w cenach zakupu"
+ },
+ {
+ "children": [
+ {
+ "name": "Koszt wytworzenia zako\u0144czonych prac rozwojowych"
+ },
+ {
+ "name": "Koszt wytworzenia produkt\u00f3w uznanych za niedobory"
+ },
+ {
+ "name": "Koszt wytworzenia wyrob\u00f3w gotowych wydanych do w\u0142asnych sklep\u00f3w"
+ },
+ {
+ "name": "Koszt zaniechania okre\u015blonego rodzaju dzia\u0142alno\u015bci"
+ },
+ {
+ "name": "Koszt wytworzenia \u015bwiadcze\u0144 na rzecz \u015brodk\u00f3w trwa\u0142ych w budowie"
+ }
+ ],
+ "name": "Koszt obrot\u00f3w wewn\u0119trznych"
+ },
+ {
+ "children": [
+ {
+ "name": "Otrzymane dotacje"
+ },
+ {
+ "name": "Przychody z us\u0142ug socjalnych"
+ },
+ {
+ "name": "Inne pozosta\u0142e przychody operacyjne"
+ },
+ {
+ "name": "Przychody ze wzrostu warto\u015bci niefinansowych aktyw\u00f3w trwa\u0142ych"
+ },
+ {
+ "name": "Przychody ze zbycia niefinansowych aktyw\u00f3w trwa\u0142ych"
+ }
+ ],
+ "name": "Pozosta\u0142e przychody operacyjne"
+ },
+ {
+ "children": [
+ {
+ "name": "Warto\u015b\u0107 w cenach zakupu sprzedanych materia\u0142\u00f3w"
+ },
+ {
+ "name": "Warto\u015b\u0107 w cenach zakupu sprzedanych odpad\u00f3w"
+ },
+ {
+ "name": "Warto\u015b\u0107 w cenach zakupu sprzedanych opakowa\u0144"
+ }
+ ],
+ "name": "Warto\u015b\u0107 sprzedanych materia\u0142\u00f3w i opakowa\u0144"
+ },
+ {
+ "name": "Zyski nadzwyczajne"
+ },
+ {
+ "children": [
+ {
+ "name": "Sprzeda\u017c odpad\u00f3w"
+ },
+ {
+ "name": "Sprzeda\u017c materia\u0142\u00f3w"
+ },
+ {
+ "name": "Sprzeda\u017c opakowa\u0144"
+ }
+ ],
+ "name": "Sprzeda\u017c materia\u0142\u00f3w i opakowa\u0144"
+ },
+ {
+ "children": [
+ {
+ "name": "Aktualizacja warto\u015bci inwestycji-przychody"
+ },
+ {
+ "name": "Kwoty nale\u017cne ze sprzeda\u017cy aktyw\u00f3w finansowych"
+ },
+ {
+ "name": "Dodatnie r\u00f3\u017cnice kursu walut"
+ },
+ {
+ "name": "Otrzymane odsetki"
+ },
+ {
+ "name": "Przychody ze zbycia inwestycji"
+ },
+ {
+ "name": "Pozosta\u0142e przychody finansowe"
+ },
+ {
+ "name": "Kwoty nale\u017cne z tytu\u0142u dywidend"
+ }
+ ],
+ "name": "Przychody finansowe"
+ },
+ {
+ "children": [
+ {
+ "name": "Warto\u015b\u0107 sprzedanych inwestycji"
+ },
+ {
+ "name": "Pozosta\u0142e koszty finansowe"
+ },
+ {
+ "name": "Odpisy z tytu\u0142u utraty warto\u015bci inwestycji-koszty"
+ },
+ {
+ "name": "Odsetki zap\u0142acone"
+ },
+ {
+ "name": "Ujemne r\u00f3\u017cnice kursu walut"
+ }
+ ],
+ "name": "Koszty finansowe"
+ },
+ {
+ "children": [
+ {
+ "name": "Odpisy z tytu\u0142u utraty warto\u015bci aktyw\u00f3w niefinansowych"
+ },
+ {
+ "name": "Dotacje przekazane"
+ },
+ {
+ "name": "Inne pozosta\u0142e koszty operacyjne"
+ },
+ {
+ "name": "Warto\u015b\u0107 sprzedanych niefinansowych aktyw\u00f3w trwa\u0142ych"
+ }
+ ],
+ "name": "Pozosta\u0142e koszty operacyjne"
+ }
+ ],
+ "name": "Przychody i koszty zwi\u0105zane z ich osi\u0105gni\u0119ciem"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Koszty zarz\u0105dzania jednostk\u0105"
+ },
+ {
+ "name": "\u015awiadczenia us\u0142ug na potrzeby reprezentacji i reklamy"
+ }
+ ],
+ "name": "Koszty zarz\u0105du"
+ },
+ {
+ "name": "Rozliczenie koszt\u00f3w dzia\u0142alno\u015bci"
+ },
+ {
+ "children": [
+ {
+ "name": "Koszty utrzymania punkt\u00f3w sprzeda\u017cy detalicznej"
+ },
+ {
+ "name": "Koszty sprzeda\u017cy wyrob\u00f3w"
+ }
+ ],
+ "name": "Koszty dzia\u0142alno\u015bci podstawowej-handlowej"
+ },
+ {
+ "children": [
+ {
+ "name": "Pozosta\u0142e koszty"
+ },
+ {
+ "name": "\u015awiadczenia us\u0142ug transportowych"
+ }
+ ],
+ "name": "Koszty dzia\u0142alno\u015bci pomocniczej"
+ },
+ {
+ "children": [
+ {
+ "name": "Straty zwi\u0105zane z wykonaniem d\u0142ugotrwa\u0142ych us\u0142ug"
+ },
+ {
+ "name": "Rozliczone koszty dzia\u0142alno\u015bci"
+ },
+ {
+ "name": "Koszty utrzymania hurtowni"
+ },
+ {
+ "name": "Koszty nie zako\u0144czonych d\u0142ugotrwa\u0142ych us\u0142ug"
+ }
+ ],
+ "name": "Koszty dzia\u0142alno\u015bci podstawowej-produkcyjnej"
+ }
+ ],
+ "name": "Koszty wed\u0142ug typ\u00f3w dzia\u0142alno\u015bci i ich rozliczenie"
+ },
+ {
+ "children": [
+ {
+ "name": "Inne inwestycje kr\u00f3tkoterminowe"
+ },
+ {
+ "name": "Kr\u00f3tkoterminowe rozliczenia mi\u0119dzyokresowe"
+ },
+ {
+ "children": [
+ {
+ "name": "Odpisy aktualizuj\u0105ce kr\u00f3tkoterminowe aktywa finansowe"
+ },
+ {
+ "children": [
+ {
+ "name": "Inne papiery warto\u015bciowe"
+ },
+ {
+ "name": "Inne kr\u00f3tkoterminowe aktywa finansowe"
+ },
+ {
+ "name": "Udzielone po\u017cyczki"
+ },
+ {
+ "name": "Udzia\u0142y lub akcje"
+ }
+ ],
+ "name": "Kr\u00f3tkoterminowe aktywa finansowe w jednostkach powi\u0105zanych"
+ },
+ {
+ "children": [
+ {
+ "name": "Udzia\u0142y lub akcje"
+ },
+ {
+ "name": "Inne papiery warto\u015bciowe"
+ },
+ {
+ "name": "Inne kr\u00f3tkoterminowe aktywa finansowe"
+ }
+ ],
+ "name": "Kr\u00f3tkoterminowe aktywa finansowe w pozosta\u0142ych jednostkach"
+ }
+ ],
+ "name": "Kr\u00f3tkoterminowe aktywa finansowe"
+ },
+ {
+ "name": "Inne aktywa pieni\u0119\u017cne"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Rachunek bankowy akretytywy"
+ },
+ {
+ "name": "Rachunek bankowy lokat terminowych"
+ },
+ {
+ "name": "Rachunek bankowy wyodr\u0119bnionych \u015brodk\u00f3w pieni\u0119\u017cnych ZF\u015aS"
+ }
+ ],
+ "name": "Inne rachunki bankowe"
+ },
+ {
+ "name": "Rachunek \u015brodk\u00f3w walutowych"
+ },
+ {
+ "name": "Rachunek bie\u017c\u0105cy"
+ },
+ {
+ "name": "Rachunek \u015brodk\u00f3w wyodr\u0119bnionych i zablokowanych"
+ },
+ {
+ "name": "\u015arodki pieni\u0119\u017cne w drodze"
+ },
+ {
+ "name": "Rachunki kredyt\u00f3w bankowych"
+ }
+ ],
+ "name": "Rachunki i kredyty bankowe"
+ },
+ {
+ "name": "Inne \u015brodki pieni\u0119\u017cne"
+ },
+ {
+ "children": [
+ {
+ "name": "Kasa zagranicznych \u015brodk\u00f3w pieni\u0119\u017cnych"
+ },
+ {
+ "name": "Kasa krajowych \u015brodk\u00f3w pieni\u0119\u017cnych"
+ }
+ ],
+ "name": "\u015arodki pieni\u0119\u017cne w kasie"
+ }
+ ],
+ "name": "\u015arodki pieni\u0119\u017cne, rachunki bankowe oraz inne kr\u00f3tkoterminowe aktywa finansowe"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Rozrachunki z odbiorcami"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Rozrachunki z tytu\u0142u po\u017cyczek udzielonych pracownikom"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Inne rozrachunki z pracownikami"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Rozrachunki z tytu\u0142u wynagrodze\u0144"
+ }
+ ],
+ "name": "Rozrachunki z pracownikami"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Rozrachunki z dostawcami"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Nale\u017cno\u015bci warunkowe"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Weksle obce dyskontowane lub indosowane"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Zobowi\u0105zania warunkowe"
+ }
+ ],
+ "name": "Rozrachunki pozabilansowe"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Rozrachunki z tytu\u0142u dop\u0142at i zwrotu dop\u0142at"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Rozrachunki wewn\u0105trzzak\u0142adowe"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Rozrachunki z tytu\u0142u dywidend"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Pozosta\u0142e rozrachunki"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Po\u017cyczki otrzymane"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Po\u017cyczki udzielone"
+ }
+ ],
+ "name": "Po\u017cyczki"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Rozrachunki z tytu\u0142u umorzenia udzia\u0142\u00f3w w\u0142asnych"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Rozrachunki z tytu\u0142u wk\u0142ad\u00f3w niepieni\u0119\u017cnych na kapita\u0142 zak\u0142adowy"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Rozrachunki z tytu\u0142u wp\u0142at na kapita\u0142 zak\u0142adowy"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Rozrachunki z tytu\u0142u podwy\u017cszenia kapita\u0142u ze \u015brodk\u00f3w w\u0142asnych sp\u00f3\u0142ki"
+ }
+ ],
+ "name": "Rozrachunki zwi\u0105zane z kapita\u0142em zak\u0142adowym"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Rozliczenie nadwy\u017cek"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Rozliczenie niedobor\u00f3w"
+ }
+ ],
+ "name": "Rozliczenie niedobor\u00f3w i nadwy\u017cek"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Nale\u017cno\u015bci dochodzone na drodze s\u0105dowej"
+ }
+ ],
+ "name": "Pozosta\u0142e rozrachunki"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Rozrachunki publicznoprawne z urz\u0119dem celnym"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Rozrachunki publicznoprawne z PFRON"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Rozrachunki z urz\u0119dem skarbowym z tytu\u0142u VAT"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Rozrachunki publicznoprawne z urz\u0119dem miasta/gminy"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Rozliczenie naliczonego VAT-23%"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Rozliczenie naliczonego VAT-0%"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Rozliczenie naliczonego VAT-5%"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Rozliczenie naliczonego VAT-8%"
+ }
+ ],
+ "name": "VAT naliczony i jego rozliczenie"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Pozosta\u0142e rozrachunki z urz\u0119dem skarbowym"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Rozrachunki publicznoprawne z ZUS"
+ },
+ {
+ "name": "Pozosta\u0142e rozrachunki publicznoprawne"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Rozliczenie nale\u017cnego VAT-23%"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Rozliczenie nale\u017cnego VAT-8%"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Rozliczenie nale\u017cnego VAT-0%"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Rozliczenie nale\u017cnego VAT-5%"
+ }
+ ],
+ "name": "Rozrachunki z urz\u0119dem skarbowym z tytu\u0142u VAT nale\u017cnego"
+ }
+ ],
+ "name": "Rozrachunki publicznoprawne"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Odpisy aktualizuj\u0105ce rozrachunki"
+ }
+ ],
+ "name": "Rozrachunki i roszczenia"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Kapita\u0142y wydzielone w jednostce statutowej i zak\u0142adach (oddzia\u0142ach) samodzielnie sporz\u0105dzaj\u0105cych bilans"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Kapita\u0142 zapasowy"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Kapita\u0142 rezerwowy"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Kapita\u0142 z aktualizacji wyceny"
+ }
+ ],
+ "name": "Pozosta\u0142e kapita\u0142y i fundusze"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Rozliczenia wyniku finansowego"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Zak\u0142adowy fundusz rehabilitacji os\u00f3b niepe\u0142nosprawnych"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Fundusz nagr\u00f3d"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Fundusz na remont zasob\u00f3w mieszkaniowych"
+ }
+ ],
+ "name": "Inne fundusze specjalne"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Zak\u0142adowy fundusz \u015bwiadcze\u0144 socjalnych"
+ }
+ ],
+ "name": "Fundusze specjalne"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Kapita\u0142 podstawowy"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Wynik finansowy"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Podatek dochodowy od os\u00f3b prawnych"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Inne obowi\u0105zkowe obci\u0105\u017cenia wyniku finansowego"
+ }
+ ],
+ "name": "Podatek dochodowy i inne obowi\u0105zkowe obci\u0105\u017cenia wyniku finansowego"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Ujemna warto\u015b\u0107 firmy"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Inne rozliczenia mi\u0119dzyokresowe kr\u00f3tkoterminowe"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Inne rozliczenia mi\u0119dzyokresowe d\u0142ugoterminowe"
+ }
+ ],
+ "name": "Inne rozliczenia mi\u0119dzyokresowe"
+ }
+ ],
+ "name": "Rozliczenia mi\u0119dzyokresowe"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Rezerwa d\u0142ugoterminowa na \u015bwiadczenia emerytalne i podobne"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Rezerwa kr\u00f3tkoterminowa na \u015bwiadczenia emerytalne i podobne"
+ }
+ ],
+ "name": "Rezerwa na \u015bwiadczenia"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Rezerwa z tytu\u0142u odroczonego podatku dochodowego"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Pozosta\u0142e rezerwy kr\u00f3tkoterminowe"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Pozosta\u0142e rezerwy d\u0142ugoterminowe"
+ }
+ ],
+ "name": "Pozosta\u0142e rezerwy"
+ }
+ ],
+ "name": "Rezerwy"
+ }
+ ],
+ "name": "Kapita\u0142y w\u0142asne i wynik finansowy"
+ }
+ ],
+ "name": "Plan kont"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/pt_pt_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/pt_pt_chart_template.json
new file mode 100644
index 0000000..29d1a0a
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/pt_pt_chart_template.json
@@ -0,0 +1,2324 @@
+{
+ "name": "Portugal - Template do Plano de Contas SNC",
+ "root": {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Dividendos antecipados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Resultado l\u00edquido",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Imposto estimado para o per\u00edodo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Imposto diferido",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Impostos sobre o rendimento do per\u00edodo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Resultado antes de impostos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Resultado l\u00edquido do per\u00edodo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Resultados"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Equity",
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "Outras provis\u00f5es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Mat\u00e9rias ambientais",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Acidentes de trabalho e doen\u00e7as profissionais",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Reestrutura\u00e7\u00e3o",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Contratos onerosos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Impostos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Processos judiciais em curso",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Garantias a clientes",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Provis\u00f5es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "Rendimentos a reconhecer",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Gastos a reconhecer",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Diferimentos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "Outros financiadores",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "Empr\u00e9stimos banc\u00e1rios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Loca\u00e7\u00f5es financeiras",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Descobertos banc\u00e1rios",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Institui\u00e7\u00f5es de cr\u00e9dito e sociedades financeiras",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "Outros participantes suprimentos e outros m\u00fatuos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Empresa m\u00e3e suprimentos e outros m\u00fatuos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Participantes de capital",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "Empr\u00e9stimos por obriga\u00e7\u00f5es",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Mercado de valores mobili\u00e1rios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Subsidi\u00e1rias, associadas e empreendimentos conjuntos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Financiamentos obtidos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Outras tributa\u00e7\u00f5es",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Reten\u00e7\u00e3o de impostos sobre rendimentos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Iva reembolsos pedidos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Iva liquida\u00e7\u00f5es oficiosas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Iva dedut\u00edvel",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Iva liquidado",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Iva suportado",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Iva a pagar",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Iva a recuperar",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Iva regulariza\u00e7\u00f5es",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Iva apuramento",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Imposto sobre o valor acrescentado",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Imposto sobre o rendimento",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Tributos das autarquias locais",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Outros impostos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Contribui\u00e7\u00f5es para a seguran\u00e7a social",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Estado e outros entes p\u00fablicos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Equity",
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "Outros devedores e credores",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Perdas por imparidade acumuladas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Adiantamentos por conta de vendas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Credores por subscri\u00e7\u00f5es n\u00e3o liberadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "Activos por impostos diferidos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Passivos por impostos diferidos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Impostos diferidos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Benef\u00edcios p\u00f3s emprego",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "Credores por acr\u00e9scimos de gastos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Devedores por acr\u00e9scimo de rendimentos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Devedores e credores por acr\u00e9scimos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "Adiantamentos a fornecedores de investimentos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Facturas em recep\u00e7\u00e3o e confer\u00eancia",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Fornecedores de investimentos contas gerais",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Fornecedores de investimentos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Outras contas a receber e a pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "Accionistas c. subscri\u00e7\u00e3o",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Quotas n\u00e3o liberadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Adiantamentos por conta de lucros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Resultados atribu\u00eddos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Lucros dispon\u00edveis",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Empr\u00e9stimos concedidos empresa m\u00e3e",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Outras opera\u00e7\u00f5es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Perdas por imparidade acumuladas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Accionistas/s\u00f3cios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "children": [
+ {
+ "account_type": "Receivable",
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Clientes empreendimentos conjuntos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Clientes empresas associadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Clientes outras partes relacionadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Clientes gerais",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Clientes empresas subsidi\u00e1rias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Clientes empresa m\u00e3e",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Clientes c/c",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Receivable",
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Clientes gerais",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Clientes empresa m\u00e3e",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Clientes empresas subsidi\u00e1rias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Clientes empresas associadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Clientes empreendimentos conjuntos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Clientes outras partes relacionadas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Clientes t\u00edtulos a receber",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Perdas por imparidade acumuladas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Adiantamentos de clientes",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Clientes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Payable",
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Perdas por imparidade acumuladas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Payable",
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Com os \u00f3rg\u00e3os sociais",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Com o pessoal",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Outras opera\u00e7\u00f5es",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Payable",
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Ao pessoal",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Aos \u00f3rg\u00e3os sociais",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Adiantamentos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Payable",
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Ao pessoal",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Aos \u00f3rg\u00e3os sociais",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Remunera\u00e7\u00f5es a pagar",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Payable",
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Dos \u00f3rg\u00e3os sociais",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Do pessoal",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Cau\u00e7\u00f5es",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Pessoal",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Payable",
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Perdas por imparidade acumuladas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Adiantamentos a fornecedores",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Facturas em recep\u00e7\u00e3o e confer\u00eancia",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Payable",
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Fornecedores outras partes relacionadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Fornecedores empresas associadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Fornecedores empreendimentos conjuntos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Fornecedores empresa m\u00e3e",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Fornecedores empresas subsidi\u00e1rias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Fornecedores gerais",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Fornecedores c/c",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Payable",
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Fornecedores empresas subsidi\u00e1rias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Fornecedores outras partes relacionadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Fornecedores empreendimentos conjuntos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Fornecedores empresas associadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Fornecedores empresa m\u00e3e",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Fornecedores gerais",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Fornecedores t\u00edtulos a pagar",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Fornecedores",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Contas a receber e a pagar"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Mat\u00e9rias primas, subsidi\u00e1rias e de consumo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Activos biol\u00f3gicos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Produtos e trabalhos em curso",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Subprodutos, desperd\u00edcios, res\u00edduos e refugos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Produtos acabados e interm\u00e9dios",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Mercadorias",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Reclassifica\u00e7\u00e3o e regular. de invent. e activos biol\u00f3g.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Adiantamentos por conta de compras",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Perdas por imparidade acumuladas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Mercadorias em tr\u00e2nsito",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Mercadorias em poder de terceiros",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Mercadorias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Perdas por imparidade acumuladas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Mat\u00e9rias subsidi\u00e1rias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Embalagens",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Mat\u00e9rias primas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Materiais diversos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Mat\u00e9rias em tr\u00e2nsito",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Mat\u00e9rias primas, subsidi\u00e1rias e de consumo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Mat\u00e9rias primas, subsidi\u00e1rias e de consumo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Activos biol\u00f3gicos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Devolu\u00e7\u00f5es de compras",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Mercadorias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Descontos e abatimentos em compras",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Compras",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Produtos e trabalhos em curso",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Animais",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Plantas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "De produ\u00e7\u00e3o",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Animais",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Plantas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Consum\u00edveis",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Activos biol\u00f3gicos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Perdas por imparidade acumuladas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Produtos em poder de terceiros",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Produtos acabados e interm\u00e9dios",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Perdas por imparidade acumuladas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Subprodutos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Desperd\u00edcios, res\u00edduos e refugos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Subprodutos, desperd\u00edcios, res\u00edduos e refugos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Invent\u00e1rios e activos biol\u00f3gicos"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Caixa",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Outros dep\u00f3sitos banc\u00e1rios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "children": [
+ {
+ "account_type": "Cash",
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Potencialmente favor\u00e1veis",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Potencialmente desfavor\u00e1veis",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Derivados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Outros passivos financeiros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Outros activos financeiros",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Outros activos e passivos financeiros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "Activos financeiros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Passivos financeiros",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Instrumentos financeiros detidos para negocia\u00e7\u00e3o",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Outros instrumentos financeiros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Dep\u00f3sitos \u00e0 ordem",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Meios financeiros l\u00edquidos"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Mercadorias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Activos biol\u00f3gicos (compras)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Mat\u00e9rias primas, subsidi\u00e1rias e de consumo",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Custo das mercadorias vendidas e mat\u00e9rias consumidas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Subcontratos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Publicidade e propaganda",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Trabalhos especializados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Comiss\u00f5es",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Honor\u00e1rios",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Outros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Vigil\u00e2ncia e seguran\u00e7a",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Conserva\u00e7\u00e3o e repara\u00e7\u00e3o",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Trabalhos especializados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Outros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Artigos de oferta",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ferramentas e utens\u00edlios de desgaste r\u00e1pido",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Livros de documenta\u00e7\u00e3o t\u00e9cnica",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Material de escrit\u00f3rio",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Materiais",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Electricidade",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "\u00c1gua",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Combust\u00edveis",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Outros",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Energia e flu\u00eddos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Transporte de pessoal",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Transportes de mercadorias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Desloca\u00e7\u00f5es e estadas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Outros",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Desloca\u00e7\u00f5es, estadas e transportes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Limpeza, higiene e conforto",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Despesas de representa\u00e7\u00e3o",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Royalties",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Seguros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Rendas e alugueres",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Outros servi\u00e7os",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Comunica\u00e7\u00e3o",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Contencioso e notariado",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Servi\u00e7os diversos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Fornecimentos e servi\u00e7os externos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Em activos n\u00e3o correntes detidos para venda",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Em activos fixos tang\u00edveis",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Em propriedades de investimento",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Em investimentos em curso",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Em activos intang\u00edveis",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Clientes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Outros devedores",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Em d\u00edvidas a receber",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Em investimentos financeiros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Em invent\u00e1rios",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Perdas por imparidade",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Activos fixos tang\u00edveis",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Activos intang\u00edveis",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Propriedades de investimento",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Gastos de deprecia\u00e7\u00e3o e de amortiza\u00e7\u00e3o",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Relativos a financiamentos obtidos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Outros",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Outros gastos e perdas de financiamento",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Outros juros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Juros de financiamento obtidos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Juros suportados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Relativos a financiamentos obtidos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Outras",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Diferen\u00e7as de c\u00e2mbio desfavor\u00e1veis",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Gastos e perdas de financiamento",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Outros n\u00e3o especificados",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Quotiza\u00e7\u00f5es",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Donativos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Correc\u00e7\u00f5es relativas a per\u00edodos anteriores",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Perdas em instrumentos financeiros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Insufici\u00eancia da estimativa para impostos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ofertas e amostras de invent\u00e1rios",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Outros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Descontos de pronto pagamento concedidos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "D\u00edvidas incobr\u00e1veis",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Taxas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Impostos directos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Impostos indirectos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Impostos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Cobertura de preju\u00edzos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aliena\u00e7\u00f5es",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Outros gastos e perdas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Gastos e perdas nos restantes investimentos financeiros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos em propriedades de investimento",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sinistros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Abates",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aliena\u00e7\u00f5es",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Outros gastos e perdas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Gastos e perdas em investimentos n\u00e3o financeiros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Outras perdas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Quebras",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sinistros",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Perdas em invent\u00e1rios",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Outros gastos e perdas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cobertura de preju\u00edzos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aplica\u00e7\u00e3o do m\u00e9todo da equival\u00eancia patrimonial",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aliena\u00e7\u00f5es",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Gastos e perdas em subsid. , assoc. e empreend. conjuntos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Outros gastos e perdas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Gastos de ac\u00e7\u00e3o social",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Seguros de acidentes no trabalho e doen\u00e7as profissionais",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Encargos sobre remunera\u00e7\u00f5es",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Indemniza\u00e7\u00f5es",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Pr\u00e9mios para pens\u00f5es",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Outros benef\u00edcios",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Benef\u00edcios p\u00f3s emprego",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Remunera\u00e7\u00f5es do pessoal",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Remunera\u00e7\u00f5es dos \u00f3rg\u00e3os sociais",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Outros gastos com o pessoal",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Gastos com o pessoal",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Acidentes de trabalho e doen\u00e7as profissionais",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Processos judiciais em curso",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Garantias a clientes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Impostos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reestrutura\u00e7\u00e3o",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Contratos onerosos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Mat\u00e9rias ambientais",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Outras provis\u00f5es",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Provis\u00f5es do per\u00edodo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Em activos biol\u00f3gicos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Em instrumentos financeiros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Em investimentos financeiros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Em propriedades de investimento",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Perdas por redu\u00e7\u00f5es de justo valor",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Gastos"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Recupera\u00e7\u00e3o de d\u00edvidas a receber",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Descontos de pronto pagamento obtidos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Estudos, projectos e assist\u00eancia tecnol\u00f3gica",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aluguer de equipamento",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Servi\u00e7os sociais",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Outros rendimentos suplementares",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Desempenho de cargos sociais noutras empresas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Royalties",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Rendimentos suplementares",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Outros rendimentos e ganhos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aliena\u00e7\u00f5es",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Rendas e outros rendimentos em propriedades de investimento",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sinistros",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Rendimentos e ganhos em investimentos n\u00e3o financeiros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Outros rendimentos e ganhos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aliena\u00e7\u00f5es",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Diferen\u00e7as de c\u00e2mbio favor\u00e1veis",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Rendimentos e ganhos nos restantes activos financeiros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Aliena\u00e7\u00f5es",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Aplica\u00e7\u00e3o do m\u00e9todo da equival\u00eancia patrimonial",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Outros rendimentos e ganhos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Rendimentos e ganhos em subsidi\u00e1rias, associadas e empr",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Sinistros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sobras",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Outros ganhos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ganhos em invent\u00e1rios",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Ganhos em outros instrumentos financeiros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Restitui\u00e7\u00e3o de impostos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Correc\u00e7\u00f5es relativas a per\u00edodos anteriores",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Excesso da estimativa para impostos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Imputa\u00e7\u00e3o de subs\u00eddios para investimentos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Outros n\u00e3o especificados",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Outros",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Outros rendimentos e ganhos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "De outros financiamentos obtidos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "De financiamentos obtidos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "De financiamentos concedidos a subsidi\u00e1rias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "De outras aplica\u00e7\u00f5es de meios financeiros l\u00edquidos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "De financiamentos concedidos a associadas e emp. conjun",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "De dep\u00f3sitos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Juros obtidos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "De subsidi\u00e1rias",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "De associadas e empreendimentos conjuntos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "De aplica\u00e7\u00f5es de meios financeiros l\u00edquidos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Outras",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Dividendos obtidos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Outros rendimentos similares",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Juros, dividendos e outros rendimentos similares",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Em investimentos financeiros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Em instrumentos financeiros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Em activos biol\u00f3gicos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Em propriedades de investimento",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Ganhos por aumentos de justo valor",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Activos por gastos diferidos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Propriedades de investimento",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Activos intang\u00edveis",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Activos fixos tang\u00edveis",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Trabalhos para a pr\u00f3pria entidade",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Subs\u00eddios do estado e outros entes p\u00fablicos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Subs\u00eddios de outras entidades",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Subs\u00eddios \u00e0 explora\u00e7\u00e3o",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Servi\u00e7os secund\u00e1rios",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Iva dos servi\u00e7os com imposto inclu\u00eddo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Servi\u00e7o a",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Servi\u00e7o b",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Descontos e abatimentos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Presta\u00e7\u00f5es de servi\u00e7os",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Propriedades de investimento",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Activos intang\u00edveis",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Activos fixos tang\u00edveis",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "De deprecia\u00e7\u00f5es e de amortiza\u00e7\u00f5es",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Garantias a clientes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Impostos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reestrutura\u00e7\u00e3o",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Contratos onerosos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Mat\u00e9rias ambientais",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Acidentes no trabalho e doen\u00e7as profissionais",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Outras provis\u00f5es",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Processos judiciais em curso",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "De provis\u00f5es",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Em propriedades de investimento",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Em activos fixos tang\u00edveis",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Em activos intang\u00edveis",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Em investimentos em curso",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Em invent\u00e1rios",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Em investimentos financeiros",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Em activos n\u00e3o correntes detidos para venda",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Outros devedores",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Clientes",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Em d\u00edvidas a receber",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "De perdas por imparidade",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Revers\u00f5es",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Activos biol\u00f3gicos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Subprodutos, desperd\u00edcios, res\u00edduos e refugos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Produtos e trabalhos em curso",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Produtos acabados e interm\u00e9dios",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Varia\u00e7\u00f5es nos invent\u00e1rios da produ\u00e7\u00e3o",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Devolu\u00e7\u00f5es de vendas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Produtos acabados e interm\u00e9dios",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Subprodutos, desperd\u00edcios, res\u00edduos e refugos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Descontos e abatimentos em vendas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Iva das vendas com imposto inclu\u00eddo",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Mercadoria",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Activos biol\u00f3gicos",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Vendas",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Rendimentos"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Perdas por imparidade acumuladas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Deprecia\u00e7\u00f5es acumuladas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Terrenos e recursos naturais",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Equipamento b\u00e1sico",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Edif\u00edcios e outras constru\u00e7\u00f5es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Equipamento administrativo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Equipamento de transporte",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Outros activos fixos tang\u00edveis",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Equipamentos biol\u00f3gicos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activo fixos tang\u00edveis",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deprecia\u00e7\u00f5es acumuladas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Perdas por imparidade acumuladas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Edif\u00edcios e outras constru\u00e7\u00f5es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Terrenos e recursos naturais",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Outras propriedades de investimento",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Propriedades de investimento",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Perdas por imparidade acumuladas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Detidos at\u00e9 \u00e0 maturidade",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Ac\u00e7\u00f5es da sgm (6500x1,00)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Outros investimentos financeiros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Participa\u00e7\u00f5es de capital",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Empr\u00e9stimos concedidos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Investimentos noutras empresas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Participa\u00e7\u00f5es de capital m\u00e9todo da equiv. patrimonial",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Empr\u00e9stimos concedidos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Participa\u00e7\u00f5es de capital outros m\u00e9todos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Investimentos em entidades conjuntamente controladas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Participa\u00e7\u00f5es de capital outros m\u00e9todos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Empr\u00e9stimos concedidos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Participa\u00e7\u00f5es de capital m\u00e9todo da equiv. patrimonial",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Investimentos em associadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Empr\u00e9stimos concedidos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Participa\u00e7\u00f5es de capital outros m\u00e9todos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Participa\u00e7\u00f5es de capital m\u00e9todo da equiv. patrimonial",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Investimentos em subsidi\u00e1rias",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Investimentos financeiros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Perdas por imparidade acumuladas",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activos n\u00e3o correntes detidos para venda",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Activos intang\u00edveis em curso",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Perdas por imparidade acumuladas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Activos fixos tang\u00edveis em curso",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Propriedades de investimento em curso",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Investimentos financeiros em curso",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Adiantamentos por conta de investimentos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Investimentos em curso",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Deprecia\u00e7\u00f5es acumuladas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Perdas por imparidade acumuladas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Outros activos intang\u00edveis",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Goodwill",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Propriedade industrial",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Projectos de desenvolvimento",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Programas de computador",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Activos intang\u00edveis",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Investimentos"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Antes de imposto sobre o rendimento",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Impostos diferidos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Reavalia\u00e7\u00f5es decorrentes de diplomas legais",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Antes de imposto sobre o rendimento",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Impostos diferidos",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Outros excedentes",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Excedentes de revalor. de activos fixos tang\u00edveis e int",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Ajustamentos por impostos diferidos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Subs\u00eddios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Diferen\u00e7as de convers\u00e3o de demonstra\u00e7\u00f5es financeiras",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Doa\u00e7\u00f5es",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Outras",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Outras varia\u00e7\u00f5es no capital pr\u00f3prio",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Capital",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Descontos e pr\u00e9mios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Valor nominal",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Ac\u00e7\u00f5es (quotas) pr\u00f3prias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Outros instrumentos de capital pr\u00f3prio",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Pr\u00e9mios de emiss\u00e3o",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Outras reservas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Reservas legais",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Reservas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Resultados transitados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Outros",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Lucros n\u00e3o atribu\u00eddos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Decorrentes de outras varia\u00e7\u00f5es nos capitais pr\u00f3prios d",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Ajustamentos de transi\u00e7\u00e3o",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Relacionados com o m\u00e9todo da equival\u00eancia patrimonial",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Ajustamentos em activos financeiros",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Capital, reservas e resultados transitados"
+ }
+ ],
+ "name": "SNC Portugal"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/ro_romania_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/ro_romania_chart_template.json
new file mode 100644
index 0000000..8122a18
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/ro_romania_chart_template.json
@@ -0,0 +1,2098 @@
+{
+ "name": "Romania - Chart of Accounts",
+ "root": {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Decontari interne privind diferentele de pret"
+ },
+ {
+ "name": "Decontari interne privind productia obtinuta"
+ },
+ {
+ "name": "Decontari interne privind cheltuielile"
+ }
+ ],
+ "name": "DECONTARI INTERNE"
+ },
+ {
+ "children": [
+ {
+ "name": "Cheltuieli indirecte de productie"
+ },
+ {
+ "name": "Cheltuielile activitatilor auxiliare"
+ },
+ {
+ "name": "Cheltuielile activitatii de baza"
+ },
+ {
+ "name": "Cheltuieli de desfacere"
+ },
+ {
+ "name": "Cheltuieli generale de administratie"
+ }
+ ],
+ "name": "CONTURI DE CALCULATIE"
+ },
+ {
+ "children": [
+ {
+ "name": "Costul productiei obtinute"
+ },
+ {
+ "name": "Costul productiei de executie"
+ }
+ ],
+ "name": "COSTUL PRODUCTIEI"
+ }
+ ],
+ "name": "CONTURI DE GESTIUNE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Datorii contingente"
+ },
+ {
+ "children": [
+ {
+ "name": "Giruri si garantii acordate"
+ },
+ {
+ "name": "Alte angajamente acordate "
+ }
+ ],
+ "name": "Angajamente acordate"
+ },
+ {
+ "children": [
+ {
+ "name": "Bunuri publice primite in administrare, concesiune si cu chirie"
+ },
+ {
+ "name": "Alte valori in afara bilantului"
+ },
+ {
+ "name": "Debitori scosi din activ, urmariti in continuare"
+ },
+ {
+ "name": "Stocuri de natura obiectelor de inventar date in folosinta"
+ },
+ {
+ "name": "Redevente, locatii de gestiune, chirii si alte datorii asimilate"
+ },
+ {
+ "name": "Efecte scontate neajunse la scadenta"
+ },
+ {
+ "name": "Imobilizari corporale luate cu chirie"
+ },
+ {
+ "name": "Valori materiale primite spre prelucrare sau reparare"
+ },
+ {
+ "name": "Valori materiale primite in pastrare sau custodie"
+ }
+ ],
+ "name": "Alte conturi in afara bilantului"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizarea aferenta gradului de neutilizare a mijloacelor fixe "
+ }
+ ],
+ "name": "Amortizarea aferenta gradului de neutilizare a mijloacelor fixe"
+ },
+ {
+ "children": [
+ {
+ "name": "Dobanzi de platit"
+ },
+ {
+ "name": "Dobanzi de incasat"
+ }
+ ],
+ "name": "Dobanzi aferente contractelor de leasing si altor contracte asimilate, neajunse la scadenta"
+ },
+ {
+ "name": "Certificate de emisii de gaze cu efect de sera"
+ },
+ {
+ "name": "Active contingente"
+ },
+ {
+ "children": [
+ {
+ "name": "Alte angajamente primite"
+ },
+ {
+ "name": "Giruri si garantii primite"
+ }
+ ],
+ "name": "Angajamente primite"
+ }
+ ],
+ "name": "CONTURI IN AFARA BILANTULUI"
+ },
+ {
+ "children": [
+ {
+ "name": "Bilant de deschidere"
+ },
+ {
+ "name": "Bilant de inchidere"
+ }
+ ],
+ "name": "Bilant"
+ }
+ ],
+ "name": "CONTURI SPECIALE"
+ }
+ ],
+ "name": "Conturi in afara bilantului"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Venituri financiare din ajustari pentru pierderea de valoare a imobilizarilor financiare",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Venituri financiare din ajustari pentru pierderea de valoare a activelor circulante",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Venituri financiare din ajustari pentru pierdere de valoare"
+ },
+ {
+ "children": [
+ {
+ "name": "Venituri din ajustari pentru deprecierea imobilizarilor",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Venituri din provizioane",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Venituri din fondul comercial negativ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Venituri din ajustari pentru deprecierea activelor circulante ",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Venituri din provizioane si ajustari pentru depreciere privind activitatea de exploatare"
+ }
+ ],
+ "name": "VENITURI DIN PROVIZIOANE SI AJUSTARI PENTRU DEPRECIERE SAU PIERDERE DE VALOARE "
+ },
+ {
+ "children": [
+ {
+ "name": "Alte venituri financiare",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Venituri din creante imobilizate",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Venituri din diferente de curs valutar",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Castiguri din investitii pe termen scurt cedate",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Venituri din imobilizari financiare cedate",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Venituri din investitii financiare cedate"
+ },
+ {
+ "name": "Venituri din sconturi obtinute",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Venituri din dobanzi",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Venituri din actiuni detinute la entitatile afiliate",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Venituri din interese de participare",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Venituri din imobilizari financiare"
+ },
+ {
+ "name": "Venituri din investitii financiare pe termen scurt",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "VENITURI FINANCIARE"
+ },
+ {
+ "children": [
+ {
+ "name": "Venituri din subventii pentru evenimente extraordinare si altele similare",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "VENITURI EXTRAORDINARE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Venituri din subventii de exploatare pentru dobanda datorata",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Venituri din subventii de exploatare aferente altor venituri",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Venituri din subventii de exploatare pentru alte cheltuieli de exploatare",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Venituri din subventii de exploatare pentru asigurari si protectie sociala",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Venituri din subventii de exploatare pentru plata personalului",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Venituri din subventii de exploatare pentru alte cheltuieli externe",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Venituri din subventii de exploatare pentru materii prime si materiale consumabile ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Venituri din subventii de exploatare aferente cifrei de afaceri",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Venituri din subventii de exploatare"
+ }
+ ],
+ "name": "VENITURI DIN SUBVENTII DE EXPLOATARE"
+ },
+ {
+ "children": [
+ {
+ "name": "Venituri din creante reactivate si debitori diversi",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Venituri din despagubiri, amenzi si penalitati",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Venituri din vanzarea activelor si alte operatii de capital",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Venituri din donatii si subventii primite",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Alte venituri din exploatare",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Venituri din subventii pentru investitii",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Alte venituri din exploatare"
+ }
+ ],
+ "name": "ALTE VENITURI DIN EXPLOATARE"
+ },
+ {
+ "children": [
+ {
+ "name": "Venituri din productia de imobilizari corporale",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Venituri din productia de imobilizari necorporale",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Venituri din productia de imobilizari"
+ },
+ {
+ "children": [
+ {
+ "name": "Venituri din vanzarea marfurilor",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Reduceri comerciale acordate",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Venituri din activitati diverse",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Venituri din redevente, locatii de gestiune si chirii",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Venituri din studii si cercetari",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Venituri din lucrari executate si servicii prestate",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Venituri din vanzarea produselor reziduale",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Venituri din vanzarea semifabricatelor",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Venituri din vanzarea produselor finite",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "CIFRA DE AFACERI NETA"
+ },
+ {
+ "children": [
+ {
+ "name": "Venituri aferente costurilor stocurilor de produse",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Venituri aferente costurilor serviciilor in curs de executie",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Venituri aferente costului productiei in curs de executie"
+ }
+ ],
+ "name": "CONTURI DE VENITURI"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Cheltuieli cu tichetele de masa acordate salariatilor",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cheltuieli cu primele reprezentand participarea personalului la profit",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cheltuieli cu salariile personalului",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cheltuieli cu renumerarea in instrumente de capitaluri proprii",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Contributia unitatii la schemele de pensii facultative",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Contributia unitatii la asigurarile sociale",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Contributia unitatii la fondul de garantare",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Contributia unitatii la fondul de concedii medicale",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Contributia unitatii la primele de asigurare voluntara de sanatate",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Contributia unitatii pentru ajutorul de somaj",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Contributia angajatorului pentru asigurarile sociale de sanatate",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Alte cheltuieli privind asigurarile si protectia sociala",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Cheltuieli privind asigurarile si protectia sociala"
+ }
+ ],
+ "name": "CHELTUIELI CU PERSONALUL"
+ },
+ {
+ "children": [
+ {
+ "name": "Impozitul pe profit",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cheltuieli cu impozitul pe venit si cu alte impozite care nu apar in elementele de mai sus",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "CHELTUIELI CU IMPOZITUL PE PROFIT SI ALTE IMPOZITE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Cheltuieli financiare privind ajustarile pentru pierderea de valoare a activelor circulante",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cheltuieli financiare privind ajustarile pentru pierderea de valoare a imobilizarilor financiare",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cheltuieli financiare privind amortizarea primelor de rambursare a obligatiunilor",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Cheltuieli financiare privind amortizarile si ajustarile pentru pierdere de valoare"
+ },
+ {
+ "children": [
+ {
+ "name": "Cheltuieli de exploatare privind provizioanele",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cheltuieli de exploatare privind amortizarea imobilizarilor",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cheltuieli de exploatare privind ajustarile pentru deprecierea imobilizarilor",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cheltuieli de exploatare privind ajustarile pentru deprecierea activelor circulante",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Cheltuieli de exploatare privind amortizarile, provizioanele si ajustarile pentru depreciere"
+ }
+ ],
+ "name": "CHELTUIELI CU AMORTIZARILE, PROVIZIOANELE SI AJUSTARILE PENTRU DEPRECIERE SAU PIERDERE DE VALOARE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Alte cheltuieli de exploatare",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Donatii si subventii acordate",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cheltuieli privind activele cedate si alte operatii de capital",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Despagubiri, amenzi si penalitati",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Alte cheltuieli de exploatare"
+ },
+ {
+ "name": "Pierderi din creante si debitori diversi",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cheltuieli cu protectia mediului inconjurator",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Alte cheltuieli de exploatare"
+ },
+ {
+ "children": [
+ {
+ "name": "Cheltuieli privind calamitatile si alte evenimente extraordinare",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "CHELTUIELI EXTRAORDINARE"
+ },
+ {
+ "children": [
+ {
+ "name": "Alte cheltuieli financiare",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Pierderi din creante legate de participatii",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Cheltuieli privind imobilizarile financiare cedate",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Pierderi din investitiile pe termen scurt cedate",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Cheltuieli privind investitiile financiare cedate"
+ },
+ {
+ "name": "Cheltuieli din diferente de curs valutar",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cheltuieli privind dobanzile",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cheltuieli privind sconturile acordate",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "CHELTUIELI FINANCIARE"
+ },
+ {
+ "children": [
+ {
+ "name": "Cheltuieli cu intretinerile si reparatiile",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cheltuieli cu redeventele, locatiile de gestiune si chiriile",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cheltuieli cu studiile si cercetarile",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cheltuieli cu primele de asigurare",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "CHELTUIELI CU LUCRARIRE SI SERVICIILE EXECUTATE DE TERTI"
+ },
+ {
+ "children": [
+ {
+ "name": "Reduceri comerciale primite",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cheltuieli privind marfurile",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cheltuieli privind animalele si pasarile",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cheltuieli privind materialele nestocate",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cheltuieli privind energia si apa",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Cheltuieli privind materialele pentru ambalat",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cheltuieli privind combustibilul",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cheltuieli privind semintele si materialele de plantat",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cheltuieli privind piesele de schimb",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cheltuieli privind furajele",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cheltuieli cu materiale auxiliare",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cheltuieli privind alte materiale consumabile",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Cheltuieli cu materialele consumabile"
+ },
+ {
+ "name": "Cheltuieli privind materialele de natura obiectelor de inventar",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cheltuieli cu materiile prime",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cheltuieli privind ambalajele",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "CHELTUIELI PRIVIND STOCURILE"
+ },
+ {
+ "children": [
+ {
+ "name": "Cheltuieli cu alte impozite, taxe si varsaminte asimilate",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Cheltuieli cu alte impozite, taxe si varsaminte asimilate"
+ },
+ {
+ "children": [
+ {
+ "name": "Cheltuieli cu transportul de bunuri si personal",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cheltuieli cu deplasari, detasari si transferari",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cheltuieli postale si taxe de telecomunicatii",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cheltuieli cu serviciile bancare si asimilate",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cheltuieli cu colaboratorii",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cheltuieli privind comisioanele si onorariile",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cheltuieli de protocol, reclama si publicitate",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Alte cheltuieli cu serviciile executate de terti",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "CHELTUIELI CU ALTE SERVICII EXECUTATE DE TERTI"
+ }
+ ],
+ "name": "CONTURI DE CHELTUIELI"
+ }
+ ],
+ "name": "Conturile de venituri si cheltuieli"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Viramente interne"
+ }
+ ],
+ "name": "VIRAMENTE INTERNE"
+ },
+ {
+ "children": [
+ {
+ "name": "Ajustari pentru pierderea de valoare a actiunilor detinute la entitatile afiliate"
+ },
+ {
+ "name": "Ajustari pentru pierderea de valoare a obligatiunilor"
+ },
+ {
+ "name": "Ajustari pentru pierderea de valoare a obligatiunilor emise si recuperate"
+ },
+ {
+ "name": "Ajustari pentru pierderea de valoare a altor invesitii pe termen scurt si creante asimilate"
+ }
+ ],
+ "name": "AJUSTARI PENTRU PIERDEREA DE VALOARE A CONTURILOR DE TREZORERIE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Varsaminte de efctuat pentru actiunile detinute la institutiile afiliate"
+ },
+ {
+ "name": "Varsaminte de efctuat pentru alte investitii pe termen scurt"
+ }
+ ],
+ "name": "Varsaminte de efctuat pentru investitiile pe termen scurt"
+ },
+ {
+ "children": [
+ {
+ "name": "Dobanzi la obligatiuni si alte titluri de plasament"
+ },
+ {
+ "name": "Alte titluri de plasament"
+ }
+ ],
+ "name": "Alte investitii pe termen scurt si creante asimilate"
+ },
+ {
+ "name": "Obligatiuni emise si rascumparate"
+ },
+ {
+ "name": "Actiuni detinute la entitatile afiliate"
+ },
+ {
+ "name": "Obligatiuni"
+ }
+ ],
+ "name": "INVESTITII PE TERMEN SCURT"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Dobanzi de incasat"
+ },
+ {
+ "name": "Dobanzi de platit"
+ }
+ ],
+ "name": "Dobanzi"
+ },
+ {
+ "children": [
+ {
+ "name": "Credite externe garantate de stat"
+ },
+ {
+ "name": "Credite externe garantate de banci"
+ },
+ {
+ "name": "Credite de la trezoreria statului"
+ },
+ {
+ "name": "Credite interne garantate de stat"
+ },
+ {
+ "name": "Credite bancare pe termen scurt"
+ },
+ {
+ "name": "Credite bancare pe termen scurt nerambursate la scadenta"
+ },
+ {
+ "name": "Credite externe guvernamentale"
+ },
+ {
+ "name": "Dobanzi aferente creditelor pe termen scurt"
+ }
+ ],
+ "name": "Credite bancare pe termen scurt"
+ },
+ {
+ "children": [
+ {
+ "name": "Cecuri de incasat"
+ },
+ {
+ "name": "Efecte de incasat"
+ },
+ {
+ "name": "Efecte remise spre scontare"
+ }
+ ],
+ "name": "Valori de incasat"
+ },
+ {
+ "children": [
+ {
+ "name": "Sume in curs de decontare"
+ },
+ {
+ "name": "Conturi la banci in valuta"
+ },
+ {
+ "name": "Conturi la banci in lei"
+ }
+ ],
+ "name": "Conturi curente la banci"
+ }
+ ],
+ "name": "CONTURI LA BANCI"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Casa in valuta"
+ },
+ {
+ "name": "Casa in lei"
+ }
+ ],
+ "name": "Casa"
+ },
+ {
+ "children": [
+ {
+ "name": "Timbre fiscale si postale"
+ },
+ {
+ "name": "Alte valori"
+ },
+ {
+ "name": "Tichete si bilete de calatorie"
+ },
+ {
+ "name": "Bilete de tratament si odihna"
+ }
+ ],
+ "name": "Alte valori"
+ }
+ ],
+ "name": "CASA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Acreditive in lei"
+ },
+ {
+ "name": "Acreditive in valuta"
+ }
+ ],
+ "name": "Acreditive"
+ },
+ {
+ "name": "Avansuri de trezorerie"
+ }
+ ],
+ "name": "ACREDITIVE"
+ }
+ ],
+ "name": "CONTURI DE TREZORERIE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Alte sume primite cu caracter de subventii pentru investitii"
+ },
+ {
+ "name": "Plusuri de inventar de natura imobilizarilor"
+ },
+ {
+ "name": "Subventii guvernamentale pentru investitii"
+ },
+ {
+ "name": "Donatii pentru investitii"
+ },
+ {
+ "name": "Imprumuturi nerambursabile cu caracter de subventii pentru investitii"
+ }
+ ],
+ "name": "Subventii pentru investitii"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Cheltuieli integistrate in avans",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Decontari din operatiuni in curs de clarificare"
+ },
+ {
+ "name": "Venituri inregistrate in avans"
+ }
+ ],
+ "name": "CONTURI DE REGULARIZARE SI ASIMILATE"
+ },
+ {
+ "children": [
+ {
+ "name": "Creditori diversi"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Debitori diversi",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DEBITORI SI CREDITORI DIVERSI"
+ },
+ {
+ "children": [
+ {
+ "name": "Dividende de plata"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Decontari din operatii in participare - activ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Decontari din operatii in participare - pasiv",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Decontari din operatii in participare"
+ },
+ {
+ "name": "Decontari privind interesele de participare"
+ },
+ {
+ "children": [
+ {
+ "name": "Decontari privind interesele de participare"
+ },
+ {
+ "name": "Dobanzi aferente decontarilor privind interesele de participare"
+ },
+ {
+ "name": "Dobanzi aferente decontarilor intre entitatile afiliate"
+ },
+ {
+ "name": "Decontari intre entitatile afiliate"
+ }
+ ],
+ "name": "Decontari intre entitatile afiliate"
+ },
+ {
+ "name": "Decontari cu actionarii/asociatii privind capitalul"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Actionari/asociati dobanzi la conturi curente",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Actionari/asociati - conturi curente",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Sume datorate actionarilor/asociatilor"
+ }
+ ],
+ "name": "GRUP SI ACTIONARI / ASOCIATI"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Contributia angajatorilor la fondul pentru concedii si indemnizatii"
+ },
+ {
+ "name": "Contributia angajatilor pentru asigurarile sociale de sanatate"
+ },
+ {
+ "name": "Contributia angajatorilor la fondul de asigurare pentru accidente de munca si boli profesionale"
+ },
+ {
+ "name": "Contributia unitatii la asigurarile sociale"
+ },
+ {
+ "name": "Contributia angajatorului pentru asigurarile sociale de sanatate"
+ },
+ {
+ "name": "Contributia personalului la asigurarile sociale"
+ }
+ ],
+ "name": "Asigurari sociale"
+ },
+ {
+ "children": [
+ {
+ "name": "Contributia unitatii la fondul de garantare pentru plata creantelor salariale"
+ },
+ {
+ "name": "Contributia personalului la fondul de somaj"
+ },
+ {
+ "name": "Contributia unitatii la fondul de somaj"
+ }
+ ],
+ "name": "Ajutor de somaj"
+ },
+ {
+ "children": [
+ {
+ "name": "Alte datorii sociale"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Alte creante sociale",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Alte datorii si creante sociale"
+ }
+ ],
+ "name": "ASIGURARI SOCIALE, PROTECTIE SOCIALA SI CONTURI ASIMILATE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Alte creante in legatura cu personalul",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Alte datorii in legatura cu personalul"
+ }
+ ],
+ "name": "Alte datorii si creante in legatura cu personalul"
+ },
+ {
+ "name": "Drepturi de personal neridicate"
+ },
+ {
+ "name": "Retineri din salarii datorate tertilor"
+ },
+ {
+ "name": "Prime privind participarea personalului la profit"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Avansuri acordate personalului",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Personal - ajutoare materiale datorate"
+ },
+ {
+ "name": "Personal - salarii datorate"
+ }
+ ],
+ "name": "PERSONAL SI CONTURI ASIMILATE"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Efecte de primit de la clienti",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Clienti incerti sau in litigiu",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Clienti",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Clienti"
+ },
+ {
+ "name": "Clienti creditori"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Clienti - facturi de intocmit",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "CLIENTI SI CONTURI ASIMILATE"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Furnizori de imobilizari",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Efecte de platit pentru imobilizari",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Efecte de platit",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Furnizori - facturi nesosite",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Furnizori - debitori pentru prestari de servicii"
+ },
+ {
+ "name": "Furnizori - debitori pentru cumparari de bunuri de natura stocurilor"
+ }
+ ],
+ "name": "Furnizori - debitori"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Furnizori",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "FURNIZORI SI CONTURI ASIMILATE"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Ajustari pentru deprecierea creantelor - debitori diversi",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Ajustari pentru deprecierea creantelor - decontari in cadrul grupului si cu actionarii/asociatii"
+ },
+ {
+ "name": "Ajustari pentru deprecierea creantelor - clienti"
+ }
+ ],
+ "name": "AJUSTARI PENTRU DEPRECIEREA CREANTELOR"
+ },
+ {
+ "children": [
+ {
+ "name": "Decontari intre unitati si subunitati"
+ },
+ {
+ "name": "Decontari intre subunitati"
+ }
+ ],
+ "name": "DECONTARI IN CADRUL UNITATII"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Alte datorii fata de bugetul statului"
+ },
+ {
+ "name": "Alte creante privind bugetul statului"
+ }
+ ],
+ "name": "Alte datorii si creante cu bugetul statului"
+ },
+ {
+ "children": [
+ {
+ "name": "Impozitul pe profit"
+ },
+ {
+ "name": "Impozitul pe venit"
+ }
+ ],
+ "name": "Impozitul pe profit"
+ },
+ {
+ "children": [
+ {
+ "name": "TVA neexigibila"
+ },
+ {
+ "name": "TVA colectata"
+ },
+ {
+ "name": "TVA deductibila"
+ },
+ {
+ "name": "TVA de recuperat"
+ },
+ {
+ "name": "TVA de plata"
+ }
+ ],
+ "name": "Taxa pe valoarea adaugata"
+ },
+ {
+ "name": "Impozitul pe venituri de natura salariilor"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Imprumuturi nerambursabile cu caracter de subventii",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Subventii guvernamentale",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "Alte sume primite cu caracter de subventii",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Subventii"
+ },
+ {
+ "name": "Alte impozite,taxe si varsaminte asimilate"
+ },
+ {
+ "name": "Fonduri speciale - taxe si varsaminte asimilate"
+ }
+ ],
+ "name": "BUGETUL STATULUI, FONDURI SPECIALE sI CONTURI ASIMILATE"
+ }
+ ],
+ "name": "CONTURI DE TERTI"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Marfuri in curs de aprovizionare"
+ },
+ {
+ "name": "Animale in curs de aprovizionare"
+ },
+ {
+ "name": "Materii prime in curs de aprovizionare"
+ },
+ {
+ "name": "Materiale de natura obiectelor de inventar in curs de aprovizionare"
+ },
+ {
+ "name": "Materiale consumabile in curs de aprovizionare"
+ },
+ {
+ "name": "Ambalaje in curs de aprovizionare"
+ }
+ ],
+ "name": "STOCURI IN CURS DE APROVIZIONARE"
+ },
+ {
+ "children": [
+ {
+ "name": "Servicii in curs de executie"
+ },
+ {
+ "name": "Produse in curs de executie"
+ }
+ ],
+ "name": "PRODUCTIA IN CURS DE EXECUTIE"
+ },
+ {
+ "children": [
+ {
+ "name": "Diferente de pret la materii prime si materiale"
+ },
+ {
+ "name": "Materiale de natura obiectelor de inventar"
+ },
+ {
+ "children": [
+ {
+ "name": "Combustibili"
+ },
+ {
+ "name": "Materiale pentru ambalat"
+ },
+ {
+ "name": "Materiale auxiliare"
+ },
+ {
+ "name": "Furaje"
+ },
+ {
+ "name": "Piese de schimb"
+ },
+ {
+ "name": "Seminte si materiale de plantat"
+ },
+ {
+ "name": "Alte materiale consumabile"
+ }
+ ],
+ "name": "Materiale consumabile"
+ },
+ {
+ "name": "Materii prime"
+ }
+ ],
+ "name": "STOCURI DE MATERII PRIME SI MATERIALE"
+ },
+ {
+ "children": [
+ {
+ "name": "Animale si pasari"
+ },
+ {
+ "name": "Diferente de pret la animale si pasari"
+ }
+ ],
+ "name": "ANIMALE"
+ },
+ {
+ "children": [
+ {
+ "name": "Diferente de pret la marfuri"
+ },
+ {
+ "name": "Marfuri"
+ }
+ ],
+ "name": "MARFURI"
+ },
+ {
+ "children": [
+ {
+ "name": "Produse reziduale"
+ },
+ {
+ "name": "Produse finite"
+ },
+ {
+ "name": "Semifabricate"
+ },
+ {
+ "name": "Diferente de pret la produse"
+ }
+ ],
+ "name": "PRODUSE"
+ },
+ {
+ "children": [
+ {
+ "name": "Produse aflate la terti"
+ },
+ {
+ "name": "Animale aflate la terti"
+ },
+ {
+ "name": "Materii si materiale aflate la terti"
+ },
+ {
+ "name": "Ambalaje aflate la terti"
+ },
+ {
+ "name": "Marfuri aflate la terti"
+ }
+ ],
+ "name": "STOCURI AFLATE LA TERTI"
+ },
+ {
+ "children": [
+ {
+ "name": "Ambalaje"
+ },
+ {
+ "name": "Diferente de pret la ambalaje"
+ }
+ ],
+ "name": "AMBALAJE"
+ },
+ {
+ "children": [
+ {
+ "name": "Ajustari pentru deprecierea materiilor prime"
+ },
+ {
+ "children": [
+ {
+ "name": "Ajustari pentru deprecierea materialelor de natura obiectelor de inventar"
+ },
+ {
+ "name": "Ajustari pentru deprecierea materialelor consumabile"
+ }
+ ],
+ "name": "Ajustari pentru deprecierea materialelor"
+ },
+ {
+ "name": "Ajustari pentru deprecierea productiei in curs de executie"
+ },
+ {
+ "children": [
+ {
+ "name": "Ajustari pentru deprecierea semifabricatelor"
+ },
+ {
+ "name": "Ajustari pentru deprecierea produselor finite"
+ },
+ {
+ "name": "Ajustari pentru deprecierea produselor reziduale"
+ }
+ ],
+ "name": "Ajustari pentru deprecierea produselor"
+ },
+ {
+ "children": [
+ {
+ "name": "Ajustari pentru deprecierea ambalajelor aflate la terti"
+ },
+ {
+ "name": "Ajustari pentru deprecierea produselor reziduale aflate la terti"
+ },
+ {
+ "name": "Ajustari pentru deprecierea semifabricatelor aflate la terti"
+ },
+ {
+ "name": "Ajustari pentru deprecierea produselor finite aflate la terti"
+ },
+ {
+ "name": "Ajustari pentru deprecierea materiilor prime si materialelor aflate la terti"
+ },
+ {
+ "name": "Ajustari pentru deprecierea marfurilor aflate la terti"
+ },
+ {
+ "name": "Ajustari pentru deprecierea animalelor aflate la terti"
+ }
+ ],
+ "name": "Ajustari pentru deprecierea stocurilor aflate la terti"
+ },
+ {
+ "name": "Ajustari pentru deprecierea animalelor"
+ },
+ {
+ "name": "Ajustari pentru deprecierea marfurilor"
+ },
+ {
+ "name": "Ajustari pentru deprecierea ambalajelor"
+ }
+ ],
+ "name": "AJUSTARI PENTRU DEPRECIEREA STOCURILOR SI PRODUCTIEI IN CURS DE EXECUTIE"
+ }
+ ],
+ "name": "CONTURI DE STOCURI SI PRODUCTIE IN CURS DE EXECUTIE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Mobilier, aparatura birotica, echipamente de protectie a valorilor umane si materiale si alte active corporale"
+ },
+ {
+ "children": [
+ {
+ "name": "Terenuri"
+ },
+ {
+ "name": "Amenajari de terenuri"
+ }
+ ],
+ "name": "Terenuri si amenajari de terenuri"
+ },
+ {
+ "children": [
+ {
+ "name": "Mijloace de transport"
+ },
+ {
+ "name": "Aparate si instalatii de masurare, control si reglare"
+ },
+ {
+ "name": "Echipamente tehnologice (masini, utilaje si instalatii de lucru)"
+ },
+ {
+ "name": "Animale si plantatii"
+ }
+ ],
+ "name": "Instalatii tehnice, mijloace de transport, animale si plantatii"
+ },
+ {
+ "name": "Constructii"
+ }
+ ],
+ "name": "IMOBILIZARI CORPORALE"
+ },
+ {
+ "children": [
+ {
+ "name": "Cheltuieli de dezvoltare"
+ },
+ {
+ "name": "Cheltuieli de constituire"
+ },
+ {
+ "children": [
+ {
+ "name": "Fond comercial negativ"
+ },
+ {
+ "name": "Fond comercial pozitiv"
+ }
+ ],
+ "name": "Fond comercial"
+ },
+ {
+ "name": "Concesiuni, brevete, licente, marci comerciale, drepturi si active similare"
+ },
+ {
+ "name": "Alte imobilizari necorporale"
+ }
+ ],
+ "name": "IMOBILIZARI NECORPORALE"
+ },
+ {
+ "children": [
+ {
+ "name": "Imobilizari necorporale in curs de executie"
+ },
+ {
+ "name": "Avansuri acordate pentru imobilizari corporale"
+ },
+ {
+ "name": "Imobilizari corporale in curs de executie"
+ },
+ {
+ "name": "Avansuri acordate pentru imobilizari necorporale"
+ }
+ ],
+ "name": "IMOBILIZARI IN CURS SI AVANSURI PENTRU IMOBILIZARI"
+ },
+ {
+ "children": [
+ {
+ "name": "Instalatii tehnice, mijloace de transport, animale si plantatii in curs de aprovizionare"
+ },
+ {
+ "name": "Mobilier, aparatura birotica, echipamente de protectie a valorilor umane si materiale si alte active corporale in curs de aprovizionare"
+ }
+ ],
+ "name": "IMOBILIZARI CORPORALE IN CURS DE APROVIZIONARE"
+ },
+ {
+ "children": [
+ {
+ "name": "Titluri puse in echivalenta"
+ },
+ {
+ "name": "Alte titluri imobilizate"
+ },
+ {
+ "name": "Interse de participare"
+ },
+ {
+ "children": [
+ {
+ "name": "Dobanda aferenta creantelor legate de interesele de participare"
+ },
+ {
+ "name": "Imprumuturi acordate pe termen lung"
+ },
+ {
+ "name": "Dobanda aferenta imprumuturilor acordate pe termen lung"
+ },
+ {
+ "name": "Sume datorate de entitatile afiliate"
+ },
+ {
+ "name": "Dobanda aferenta sumelor datorate de entitatile afiliate"
+ },
+ {
+ "name": "Creante legate de interesele de participare"
+ },
+ {
+ "name": "Alte creante imobilizate"
+ },
+ {
+ "name": "Dob\u00e2nzi aferente altor creante imobilizate"
+ }
+ ],
+ "name": "Creante imobilizate"
+ },
+ {
+ "name": "Actiuni detinute la entitatile afiliate"
+ },
+ {
+ "children": [
+ {
+ "name": "Varsaminte de efectuat privind interesele de participare"
+ },
+ {
+ "name": "Varsaminte de efectuat pentru alte imobilizari financiare"
+ },
+ {
+ "name": "Varsaminte de efectuat privind actiunile detinute la entitatile afiliate"
+ }
+ ],
+ "name": "Varsaminte de efectuat pentru imobilizari financiare"
+ }
+ ],
+ "name": "IMOBILIZARI FINANCIARE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Amortizarea altor imobilizari necorporale"
+ },
+ {
+ "name": "Amortizarea fondului comercial"
+ },
+ {
+ "name": "Amortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale, drepturilor si activelor similare"
+ },
+ {
+ "name": "Amortizarea cheltuielilor de dezvoltare"
+ },
+ {
+ "name": "Amortizarea cheltuielilor de constituire"
+ }
+ ],
+ "name": "Amortizari privind amortizarile necorporale"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortizarea instalatiilor, mijloacelor de transport, animalelor si plantatiilor"
+ },
+ {
+ "name": "Amortizarea altor imobilizari corporale"
+ },
+ {
+ "name": "Amortizarea amenajarilor de terenuri"
+ },
+ {
+ "name": "Amortizarea constructiilor"
+ }
+ ],
+ "name": "Amortizari privind imobilizarile corporale"
+ }
+ ],
+ "name": "AMORTIZARI PRIVIND IMOBILIZARILE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Ajustari pentru pierderea de valoare a altor creante imobilizate"
+ },
+ {
+ "name": "Ajustari pentru pierderea de valoare a sumelor datorate entitatilor afiliate"
+ },
+ {
+ "name": "Ajustari pentru pierderea de valoare a creantelor legate de interesele de participare"
+ },
+ {
+ "name": "Ajustari pentru pierderea de valoare a imprumuturilor pe termen lung"
+ },
+ {
+ "name": "Ajustari pentru pierderea de valoare a actiunilor detinute la entitatile afiliate"
+ },
+ {
+ "name": "Ajustari pentru pierderea de valoare a intereselor de participare"
+ },
+ {
+ "name": "Ajustari pentru pierderea de valoare a altor titluri imobilizate"
+ }
+ ],
+ "name": "Ajustari pentru pierderea de valoare a imobilizarilor financiare"
+ },
+ {
+ "children": [
+ {
+ "name": "Ajustari pentru deprecierea terenurilor si amenajarilor de terenuri"
+ },
+ {
+ "name": "Ajustari pentru deprecierea instalatiilor, mijloacelor de transport, animalelor si plantatiilor"
+ },
+ {
+ "name": "Ajustari pentru deprecierea constructiilor"
+ },
+ {
+ "name": "Ajustari pentru deprecierea altor imobilizari corporale"
+ }
+ ],
+ "name": "Ajustari pentru deprecierea imobilizarilor corporale"
+ },
+ {
+ "children": [
+ {
+ "name": "Ajustari pentru deprecierea fondului comercial"
+ },
+ {
+ "name": "Ajustari pentru deprecierea concesiunilor, brevetelor, licentelor, marcilor comerciale, drepturilor si activelor similare"
+ },
+ {
+ "name": "Ajustari pentru deprecierea cheltuielilor de dezvoltare"
+ },
+ {
+ "name": "Ajustari pentru deprecierea altor imobilizari necorporale"
+ }
+ ],
+ "name": "Ajustari pentru deprecierea imobilizarilor necorporale"
+ },
+ {
+ "children": [
+ {
+ "name": "Ajustari pentru deprecierea imobilizarilor necorporale in curs de executie"
+ },
+ {
+ "name": "Ajustari pentru deprecierea imobilizarilor corporale in curs de executie"
+ }
+ ],
+ "name": "Ajustari pentru deprecierea imobilizarilor in curs de executie"
+ }
+ ],
+ "name": "AJUSTARI PENTRU DEPRECIEREA SAU PIERDEREA DE VALOARE A IMOBILIZARILOR"
+ }
+ ],
+ "name": "CONTURI DE IMOBILIZARI"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Pierderi legate de emiterea, rascumpararea, vanzarea, cedarea cu titlu gratuit sau anularea instrumentelor de capitaluri proprii."
+ },
+ {
+ "name": "Castiguri legate de vanzarea sau anularea instrumentelor de capitaluri proprii."
+ }
+ ],
+ "name": "CASTIGURI SAU PIERDERI LEGATE DE EMITEREA,RASCUMPARAREA,VANZAREA,CEDAREA CU TITLU GRATUIT SAU ANULAREA INSTRUM.DE CAPITALURI PROPRII"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Alte provizioane"
+ },
+ {
+ "name": "Provizioane pentru restructurare"
+ },
+ {
+ "name": "Provizioane pentru pensii si obligatii similare"
+ },
+ {
+ "name": "Provizioane pentru impozite"
+ },
+ {
+ "name": "Provizioane pentru litigii"
+ },
+ {
+ "name": "Provizioane pentru garantii acordate clientilor"
+ },
+ {
+ "name": "Provizioane pentru dezafectare imobilizari corporale si alte actiuni legate de acestea"
+ }
+ ],
+ "name": "Provizioane"
+ }
+ ],
+ "name": "PROVIZIOANE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Credite bancare pe termen lung nerambursate la scadenta"
+ },
+ {
+ "name": "Credite externe guvernamentale"
+ },
+ {
+ "name": "Credite bancare pe termen lung"
+ },
+ {
+ "name": "Credite de la trezoreria statului"
+ },
+ {
+ "name": "Credite bancare interne garantate de stat"
+ },
+ {
+ "name": "Credite bancare externe garantate de stat"
+ },
+ {
+ "name": "Credite bancare externe garantate de banci"
+ }
+ ],
+ "name": "Credite bancare pe termen lung"
+ },
+ {
+ "children": [
+ {
+ "name": "Imprumuturi interne din emisiuni de obligatiuni garantate de stat"
+ },
+ {
+ "name": "Imprumuturi externe din emisiuni de obligatiuni garantate de banci"
+ },
+ {
+ "name": "Imprumuturi externe din emisiuni de obligatiuni garantate de stat"
+ },
+ {
+ "name": "Alte imprumuturi din emisiuni de obligatiuni"
+ }
+ ],
+ "name": "Imprumuturi din emisiuni de obligatiuni"
+ },
+ {
+ "name": "Alte imprumuturi si datorii asimilate"
+ },
+ {
+ "children": [
+ {
+ "name": "Datorii fata de entitatile de care compania este legata prin interese de participare"
+ },
+ {
+ "name": "Datorii fata de entitatile afiliate"
+ }
+ ],
+ "name": "Datorii care privesc imobilizarile financiare"
+ },
+ {
+ "children": [
+ {
+ "name": "Dobanzi aferente datoriilor fata de entitatile afiliate"
+ },
+ {
+ "name": "Dobanzi aferente datoriilor fata de entitatile de care compania este legata prin interese de participare"
+ },
+ {
+ "name": "Dobanzi aferente altor imprumuturi si datorii asimilate"
+ },
+ {
+ "name": "Dobanzi aferente imprumuturilor din emisiunile de obligatiuni"
+ },
+ {
+ "name": "Dobanzi aferente creditelor bancare pe termen lung"
+ }
+ ],
+ "name": "Dobanzi aferente imprumuturilor si datoriilor asimilate"
+ },
+ {
+ "name": "Prime privind rambursarea obligatiunilor"
+ }
+ ],
+ "name": "IMPRUMUTURI SI DATORII ASIMILATE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Actiuni proprii detinute pe termen scurt"
+ },
+ {
+ "name": "Actiuni proprii detinute pe termen lung"
+ }
+ ],
+ "name": "Actiuni proprii"
+ },
+ {
+ "children": [
+ {
+ "name": "Interese care nu controleaza - alte capitaluri proprii"
+ },
+ {
+ "name": "Interese care nu controleaza - rezultatul exercitiului financiar"
+ }
+ ],
+ "name": "Interese care nu controleaza"
+ },
+ {
+ "children": [
+ {
+ "name": "Patrimoniul public"
+ },
+ {
+ "name": "Patrimoniul regiei"
+ },
+ {
+ "name": "Capital subscris nevarsat"
+ },
+ {
+ "name": "Capital subscris varsat"
+ }
+ ],
+ "name": "Capital"
+ },
+ {
+ "name": "Rezerve din reevaluare"
+ },
+ {
+ "children": [
+ {
+ "name": "Prime de conversie a obligatiunilor in actiuni"
+ },
+ {
+ "name": "Prime de fuziune/divizare"
+ },
+ {
+ "name": "Prime de aport"
+ },
+ {
+ "name": "Prime de emisiune"
+ }
+ ],
+ "name": "Prime de capital"
+ },
+ {
+ "name": "Rezerve din conversie"
+ },
+ {
+ "children": [
+ {
+ "name": "Rezerve legale"
+ },
+ {
+ "name": "Rezerve statutare sau contractuale"
+ },
+ {
+ "name": "Rezerve de valoare justa"
+ },
+ {
+ "name": "Rezerve reprezentand surplusul realizat din rezerve din reevaluare"
+ },
+ {
+ "name": "Rezerve din diferente de curs valutar in relatie cu investitia neta intr-o entitate straina"
+ },
+ {
+ "name": "Alte rezerve"
+ }
+ ],
+ "name": "Rezerve"
+ }
+ ],
+ "name": "Capital si rezerve"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Rezultatul reportat reprezentand profitul nerepartizat sau pierderea neacoperita"
+ },
+ {
+ "name": "Rezultatul reportat provenit din trecerea la aplicarea Reglementarilor contabile conforme cu Directiva a patra a Comunitatilor Economice Europene"
+ },
+ {
+ "name": "Rezultatul reportat provenit din adoptarea pentru prima data a IAS, mai pu\u00fein IAS 29"
+ },
+ {
+ "name": "Rezultatul reportat provenit din corectarea erorilor contabile"
+ }
+ ],
+ "name": "Rezultatul reportat"
+ }
+ ],
+ "name": "REZULTATUL REPORTAT"
+ },
+ {
+ "children": [
+ {
+ "name": "Repartizarea profitului"
+ },
+ {
+ "name": "Profit sau pierdere"
+ }
+ ],
+ "name": "REZULTATUL EXERCITIULUI FINANCIAR"
+ }
+ ],
+ "name": "Conturi de capitaluri"
+ }
+ ],
+ "name": "Conturi de bilant"
+ }
+ ],
+ "name": "Conturi financiare"
+ }
+ ],
+ "name": "Plan de conturi general"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/si_gd_chart.json b/erpnext/accounts/doctype/chart_of_accounts/charts/si_gd_chart.json
new file mode 100644
index 0000000..5d4af55
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/si_gd_chart.json
@@ -0,0 +1,4232 @@
+{
+ "name": "Kontni na\u010drt za gospodarske dru\u017ebe",
+ "root": {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "DAVEK OD DOHODKA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DAVEK OD DOHODKA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "PRIHODKI (ODHODKI) IZ NASLOVA ODLO\u017dENEGA DAVKA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PRIHODKI (ODHODKI) IZ NASLOVA ODLO\u017dENEGA DAVKA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DRUGI DAVKI, KI NISO IZKAZANI V DRUGIH POSTAVKAH",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DRUGI DAVKI, KI NISO IZKAZANI V DRUGIH POSTAVKAH",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "\u010cISTI DOBI\u010cEK POSLOVNEGA LETA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "\u010cISTI DOBI\u010cEK POSLOVNEGA LETA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "RAZPOREDITEV DOBI\u010cKA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "DOBI\u010cEK ALI IZGUBA PRED OBDAV\u010cITVIJO",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DOBI\u010cEK ALI IZGUBA PRED OBDAV\u010cITVIJO",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DOBI\u010cEK ALI IZGUBA PRED OBDAV\u010cITVIJO",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "PRENOS IZGUBE TEKO\u010cEGA LETA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PRENOS IZGUBE TEKO\u010cEGA LETA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "IZGUBA TEKO\u010cEGA LETA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "IZGUBA TEKO\u010cEGA LETA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "IZGUBA IN PRENOS IZGUBE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "PRENOS NEUPORABLJENEGA DELA \u010cISTEGA DOBI\u010cKA POSLOVNEGA LETA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PRENOS NEUPORABLJENEGA DELA \u010cISTEGA DOBI\u010cKA POSLOVNEGA LETA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE REZERV ZA LASTNE DELNICE OZIROMA DELE\u017dE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE REZERV ZA LASTNE DELNICE OZIROMA DELE\u017dE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE STATUTARNIH REZERV",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE STATUTARNIH REZERV",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "\u010cISTI DOBI\u010cEK ZA KRITJE PRENESENIH IZGUB",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "\u010cISTI DOBI\u010cEK ZA KRITJE PRENESENIH IZGUB",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE ZAKONSKIH REZERV",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE ZAKONSKIH REZERV",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "\u010cISTI DOBI\u010cEK ZA DRUGE REZERVE IZ DOBI\u010cKA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "\u010cISTI DOBI\u010cEK ZA DRUGE REZERVE IZ DOBI\u010cKA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "RAZPOREDITEV \u010cISTEGA DOBI\u010cKA POSLOVNEGA LETA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "POSLOVNI IZID",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "SREDSTVA DELA DENAR USTVARJAJO\u010cE ENOTE, NAMENJENA PRODAJI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "SREDSTVA DELA DENAR USTVARJAJO\u010cE ENOTE, NAMENJENA PRODAJI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "SREDSTVA DENAR USTVARJAJO\u010cE ENOTE, NAMENJENA PRODAJI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "SREDSTVA DENAR USTVARJAJO\u010cE ENOTE, NAMENJENA PRODAJI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DRUGA NEKRATKORO\u010cNA SREDSTVA, NAMENJENA PRODAJI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DRUGA NEKRATKORO\u010cNA SREDSTVA, NAMENJENA PRODAJI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "NALO\u017dBENE NEPREMI\u010cNINE, VREDNOTENE PO MODELU NABAVNE VREDNOSTI, NAMENJENE PRODAJI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "NALO\u017dBENE NEPREMI\u010cNINE, VREDNOTENE PO MODELU NABAVNE VREDNOSTI, NAMENJENE PRODAJI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "OPREDMETENA OSNOVNA SREDSTVA, NAMENJENA PRODAJI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OPREDMETENA OSNOVNA SREDSTVA, NAMENJENA PRODAJI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "NEKRATKORO\u010cNA SREDSTVA (SKUPINE ZA ODTUJITEV) ZA PRODAJO",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "DDV, VRA\u010cUNAN V ZALOGAH BLAGA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DDV, VRA\u010cUNAN V ZALOGAH BLAGA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "VRA\u010cUNANA RAZLIKA V CENAH ZALOG BLAGA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "VRA\u010cUNANA RAZLIKA V CENAH ZALOG BLAGA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "BLAGO V LASTNEM SKLADI\u0160\u010cU",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "BLAGO V LASTNEM SKLADI\u0160\u010cU",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "BLAGO V TUJEM SKLADI\u0160\u010cU",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "BLAGO V TUJEM SKLADI\u0160\u010cU",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "BLAGO NA POTI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "BLAGO NA POTI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "BLAGO V LASTNI PRODAJALNI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "BLAGO V LASTNI PRODAJALNI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "ZALOGE BLAGA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "POLIZDELKI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "POLIZDELKI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "NEDOKON\u010cANA PROIZVODNJA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "NEDOKON\u010cANA PROIZVODNJA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "NEDOKON\u010cANE STORITVE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "NEDOKON\u010cANE STORITVE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "PROIZVODNJA V DODELAVI IN PREDELAVI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PROIZVODNJA V DODELAVI IN PREDELAVI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "ODMIKI OD CEN NEDOKON\u010cANIH PROIZVODNJE IN STORITEV",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "ODMIKI OD CEN NEDOKON\u010cANIH PROIZVODNJE IN STORITEV",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "NEDOKON\u010cANE PROIZVODNJA IN STORITVE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "PROIZVODI V LASTNI PRODAJALNI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PROIZVODI V LASTNI PRODAJALNI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "ODMIKI OD CEN PROIZVODOV",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "ODMIKI OD CEN PROIZVODOV",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "PROIZVODI NA POTI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PROIZVODI NA POTI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "PROIZVODI V TUJEM SKLADI\u0160\u010cU",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PROIZVODI V TUJEM SKLADI\u0160\u010cU",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "PROIZVODI V LASTNEM SKLADI\u0160\u010cU",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PROIZVODI V LASTNEM SKLADI\u0160\u010cU",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "PROIZVODI V DODELAVI IN PREDELAVI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PROIZVODI V DODELAVI IN PREDELAVI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "VRA\u010cUNANI DDV OD PROIZVODOV V PRODAJALNI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "VRA\u010cUNANI DDV OD PROIZVODOV V PRODAJALNI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PROIZVODI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "OBRA\u010cUN NABAVE BLAGA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OBRA\u010cUN NABAVE BLAGA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "VREDNOST BLAGA PO OBRA\u010cUNIH DOBAVITELJEV",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "VREDNOST BLAGA PO OBRA\u010cUNIH DOBAVITELJEV",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "ODVISNI STRO\u0160KI NABAVE BLAGA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "ODVISNI STRO\u0160KI NABAVE BLAGA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OBRA\u010cUN NABAVE BLAGA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "ZALOGE PROIZVODOV, STORITEV, BLAGA IN NEKRATKORO\u010cNIH SREDSTEV (SKUPINE ZA ODTUJITEV) ZA PRODAJO",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "DRUGI STRO\u0160KI, KI SE NE ZADR\u017dUJEJO V ZALOGAH",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "DRUGI STRO\u0160KI, KI SE NE ZADR\u017dUJEJO V ZALOGAH",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "VREDNOST PRODANIH POSLOVNIH U\u010cINKOV",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "VREDNOST PRODANIH POSLOVNIH U\u010cINKOV",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "NABAVNA VREDNOST PRODANIH MATERIALA IN BLAGA",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "NABAVNA VREDNOST PRODANIH MATERIALA IN BLAGA",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "STRO\u0160KI PRODAJANJA",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "STRO\u0160KI PRODAJANJA",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "STRO\u0160KI SPLO\u0160NIH DEJAVNOSTI (NABAVE IN UPRAVE)",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "STRO\u0160KI SPLO\u0160NIH DEJAVNOSTI (NABAVE IN UPRAVE)",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "POSLOVNI ODHODKI (II. RAZLI\u010cICA IZKAZA POSLOVNEGA IZIDA)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "FINAN\u010cNI PRIHODKI IZ FINAN\u010cNIH SREDSTEV, RAZPOREJENIH PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "FINAN\u010cNI PRIHODKI IZ FINAN\u010cNIH SREDSTEV, RAZPOREJENIH PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "FINAN\u010cNI PRIHODKI IZ POSLOVNIH TERJATEV DO DRUGIH",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "FINAN\u010cNI PRIHODKI IZ POSLOVNIH TERJATEV DO DRUGIH",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "FINAN\u010cNI PRIHODKI IZ POSOJIL, DANIH DRUGIM (TUDI OD DEPOZITOV)",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "FINAN\u010cNI PRIHODKI IZ POSOJIL, DANIH DRUGIM (TUDI OD DEPOZITOV)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "FINAN\u010cNI PRIHODKI IZ DELE\u017dEV V PRIDRU\u017dENIH DRU\u017dBAH IN SKUPAJ OBVLADOVANIH DRU\u017dBAH",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "FINAN\u010cNI PRIHODKI IZ DELE\u017dEV V PRIDRU\u017dENIH DRU\u017dBAH IN SKUPAJ OBVLADOVANIH DRU\u017dBAH",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "FINAN\u010cNI PRIHODKI IZ POSLOVNIH TERJATEV DO DRU\u017dB V SKUPINI",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "FINAN\u010cNI PRIHODKI IZ POSLOVNIH TERJATEV DO DRU\u017dB V SKUPINI",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "FINAN\u010cNI PRIHODKI IZ POSOJIL, DANIH DRU\u017dBAM V SKUPINI",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "FINAN\u010cNI PRIHODKI IZ POSOJIL, DANIH DRU\u017dBAM V SKUPINI",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "FINAN\u010cNI PRIHODKI IZ DELE\u017dEV V DRUGIH DRU\u017dBAH",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "FINAN\u010cNI PRIHODKI IZ DELE\u017dEV V DRUGIH DRU\u017dBAH",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "FINAN\u010cNI PRIHODKI IZ DRUGIH NALO\u017dB",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "FINAN\u010cNI PRIHODKI IZ DRUGIH NALO\u017dB",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "FINAN\u010cNI PRIHODKI IZ DELE\u017dEV V DRU\u017dBAH V SKUPINI",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "FINAN\u010cNI PRIHODKI IZ DELE\u017dEV V DRU\u017dBAH V SKUPINI",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "FINAN\u010cNI PRIHODKI IZ FINAN\u010cNIH NALO\u017dB",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "DRUGI PRIHODKI, POVEZANI S POSLOVNIMI U\u010cINKI (SUBVENCIJE, DOTACIJE, REGRESI, KOMPENZACIJE, PREMIJE ...)",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "DRUGI PRIHODKI, POVEZANI S POSLOVNIMI U\u010cINKI (SUBVENCIJE, DOTACIJE, REGRESI, KOMPENZACIJE, PREMIJE ...)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "PRIHODKI OD NAJEMNIN",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "PRIHODKI OD NAJEMNIN",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "PRIHODKI OD POSLOVNIH ZDRU\u017dITEV (PRESE\u017dEK IZ PREVREDNOTENJA - SLABO IME)",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "PRIHODKI OD POSLOVNIH ZDRU\u017dITEV (PRESE\u017dEK IZ PREVREDNOTENJA - SLABO IME)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "PRIHODKI OD ODPRAVE REZERVACIJ",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "PRIHODKI OD ODPRAVE REZERVACIJ",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "PRIHODKI OD PRODAJE PROIZVODOV IN STORITEV NA TUJEM TRGU",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "PRIHODKI OD PRODAJE PROIZVODOV IN STORITEV NA TUJEM TRGU",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "PRIHODKI OD PRODAJE PROIZVODOV IN STORITEV NA DOMA\u010cEM TRGU",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "PRIHODKI OD PRODAJE PROIZVODOV IN STORITEV NA DOMA\u010cEM TRGU",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "PRIHODKI OD PRODAJE TRGOVSKEGA BLAGA IN MATERIALA NA TUJEM TRGU",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "PRIHODKI OD PRODAJE TRGOVSKEGA BLAGA IN MATERIALA NA TUJEM TRGU",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "PRIHODKI OD PRODAJE TRGOVSKEGA BLAGA IN MATERIALA NA DOMA\u010cEM TRGU",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "PRIHODKI OD PRODAJE TRGOVSKEGA BLAGA IN MATERIALA NA DOMA\u010cEM TRGU",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "PREVREDNOTOVALNI POSLOVNI PRIHODKI",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "PREVREDNOTOVALNI POSLOVNI PRIHODKI",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "POSLOVNI PRIHODKI",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "ODHODKI IZ SREDSTEV, RAZPOREJENIH PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "ODHODKI IZ SREDSTEV, RAZPOREJENIH PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "ODHODKI IZ DRUGIH POSLOVNIH OBVEZNOSTI",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "ODHODKI IZ DRUGIH POSLOVNIH OBVEZNOSTI",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "ODHODKI IZ OBVEZNOSTI DO DOBAVITELJEV IN MENI\u010cNIH OBVEZNOSTI",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "ODHODKI IZ OBVEZNOSTI DO DOBAVITELJEV IN MENI\u010cNIH OBVEZNOSTI",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "ODHODKI IZ POSLOVNIH OBVEZNOSTI DO DRU\u017dB V SKUPINI",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "ODHODKI IZ POSLOVNIH OBVEZNOSTI DO DRU\u017dB V SKUPINI",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "ODHODKI IZ DRUGIH FINAN\u010cNIH OBVEZNOSTI",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "ODHODKI IZ DRUGIH FINAN\u010cNIH OBVEZNOSTI",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "ODHODKI IZ IZDANIH OBVEZNIC",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "ODHODKI IZ IZDANIH OBVEZNIC",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "ODHODKI IZ POSOJIL, PREJETIH OD BANK",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "ODHODKI IZ POSOJIL, PREJETIH OD BANK",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "ODHODKI IZ ODPRAVE PRIPOZNANJA FINAN\u010cNIH NALO\u017dB",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "ODHODKI IZ ODPRAVE PRIPOZNANJA FINAN\u010cNIH NALO\u017dB",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "ODHODKI IZ POSOJIL, PREJETIH OD DRU\u017dB V SKUPINI",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "ODHODKI IZ POSOJIL, PREJETIH OD DRU\u017dB V SKUPINI",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "ODHODKI IZ OSLABITVE FINAN\u010cNIH NALO\u017dB",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "ODHODKI IZ OSLABITVE FINAN\u010cNIH NALO\u017dB",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "FINAN\u010cNI ODHODKI IZ FINAN\u010cNIH NALO\u017dB",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "ODHODKI IZ VREDNOTENJA NALO\u017dBENIH NEPREMI\u010cNIN PO MODELU PO\u0160TENE VREDNOSTI",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "ODHODKI IZ VREDNOTENJA NALO\u017dBENIH NEPREMI\u010cNIN PO MODELU PO\u0160TENE VREDNOSTI",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "ODHODKI IZ ODTUJITVE NALO\u017dBENIH NEPREMI\u010cNIN, IZMERJENIH PO PO\u0160TENI VREDNOSTI",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "ODHODKI IZ ODTUJITVE NALO\u017dBENIH NEPREMI\u010cNIN, IZMERJENIH PO PO\u0160TENI VREDNOSTI",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "DENARNE KAZNI",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "DENARNE KAZNI",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "OD\u0160KODNINE",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "OD\u0160KODNINE",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "OSTALI ODHODKI",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "OSTALI ODHODKI",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "DRUGI FINAN\u010cNI ODHODKI IN OSTALI ODHODKI",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "PREVREDNOTOVALNI POSLOVNI ODHODKI V ZVEZI S KRATKORO\u010cNIMI SREDSTVI, RAZEN S FINAN\u010cNIMI NALO\u017dBAMI",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "PREVREDNOTOVALNI POSLOVNI ODHODKI V ZVEZI S KRATKORO\u010cNIMI SREDSTVI, RAZEN S FINAN\u010cNIMI NALO\u017dBAMI",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "PREVREDNOTOVALNI POSLOVNI ODHODKI V ZVEZI S STRO\u0160KI DELA",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "PREVREDNOTOVALNI POSLOVNI ODHODKI V ZVEZI S STRO\u0160KI DELA",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "PREVREDNOTOVALNI POSLOVNI ODHODKI V ZVEZI Z NEOPREDMETENIMI SREDSTVI, OPREDMETENIMI OSNOVNIMI SREDSTVI IN NALO\u017dBENIMI NEPREMI\u010cNINAMI RAZPOREJENIMI IN IZMERJENIMI PO MODELU NABAVNE VREDNOSTI",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "PREVREDNOTOVALNI POSLOVNI ODHODKI V ZVEZI Z NEOPREDMETENIMI SREDSTVI, OPREDMETENIMI OSNOVNIMI SREDSTVI IN NALO\u017dBENIMI NEPREMI\u010cNINAMI RAZPOREJENIMI IN IZMERJENIMI PO MODELU NABAVNE VREDNOSTI",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "PREVREDNOTOVALNI POSLOVNI ODHODKI",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "VREDNOST PRODANIH POSLOVNIH U\u010cINKOV",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "VREDNOST PRODANIH POSLOVNIH U\u010cINKOV",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "VREDNOST USREDSTVENIH LASTNIH PROIZVODOV IN STORITEV",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "VREDNOST USREDSTVENIH LASTNIH PROIZVODOV IN STORITEV",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "NABAVNA VREDNOST PRODANIH MATERIALA IN BLAGA",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "NABAVNA VREDNOST PRODANIH MATERIALA IN BLAGA",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "DRUGI POSLOVNI ODHODKI",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "DRUGI POSLOVNI ODHODKI",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "POSLOVNI ODHODKI (I. RAZLI\u010cICA IZKAZA POSLOVNEGA IZIDA)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "PRIHODKI IZ ODTUJITVE NALO\u017dBENIH NEPREMI\u010cNIN, IZMERJENIH PO PO\u0160TENI VREDNOSTI",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "PRIHODKI IZ ODTUJITVE NALO\u017dBENIH NEPREMI\u010cNIN, IZMERJENIH PO PO\u0160TENI VREDNOSTI",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "PRIHODKI IZ VREDNOTENJA NALO\u017dBENIH NEPREMI\u010cNIN PO PO\u0160TENI VREDNOSTI",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "PRIHODKI IZ VREDNOTENJA NALO\u017dBENIH NEPREMI\u010cNIN PO PO\u0160TENI VREDNOSTI",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "PREJETE KAZNI",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "PREJETE KAZNI",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "SUBVENCIJE, DOTACIJE IN PODOBNI PRIHODKI, KI NISO POVEZANI S POSLOVNIMI U\u010cINKI",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "SUBVENCIJE, DOTACIJE IN PODOBNI PRIHODKI, KI NISO POVEZANI S POSLOVNIMI U\u010cINKI",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "OSTALI PRIHODKI",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "OSTALI PRIHODKI",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "PREJETE OD\u0160KODNINE",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "PREJETE OD\u0160KODNINE",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "DRUGI FINAN\u010cNI PRIHODKI IN OSTALI PRIHODKI",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "USREDSTVENI LASTNI PROIZVODI IN LASTNE STORITVE",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "ODHODKI IN PRIHODKI"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "NADOMESTILA PLA\u010c ZAPOSLENCEV"
+ }
+ ],
+ "name": "NADOMESTILA PLA\u010c ZAPOSLENCEV"
+ },
+ {
+ "children": [
+ {
+ "name": "PLA\u010cE ZAPOSLENCEV"
+ }
+ ],
+ "name": "PLA\u010cE ZAPOSLENCEV"
+ },
+ {
+ "children": [
+ {
+ "name": "REGRES ZA LETNI DOPUST, BONITETE, POVRA\u010cILA (ZA PREVOZ NA DELO IN Z NJEGA, ZA PREHRANO, ZA LO\u010cENO \u017dIVLJENJE) IN DRUGI PREJEMKI ZAPOSLENCEV"
+ }
+ ],
+ "name": "REGRES ZA LETNI DOPUST, BONITETE, POVRA\u010cILA (ZA PREVOZ NA DELO IN Z NJEGA, ZA PREHRANO, ZA LO\u010cENO \u017dIVLJENJE) IN DRUGI PREJEMKI ZAPOSLENCEV"
+ },
+ {
+ "children": [
+ {
+ "name": "STRO\u0160KI DODATNEGA POKOJNINSKEGA ZAVAROVANJA ZAPOSLENCEV"
+ }
+ ],
+ "name": "STRO\u0160KI DODATNEGA POKOJNINSKEGA ZAVAROVANJA ZAPOSLENCEV"
+ },
+ {
+ "children": [
+ {
+ "name": "DRUGE DELODAJAL\u010cEVE DAJATVE OD PLA\u010c, NADOMESTIL PLA\u010c, BONITET, POVRA\u010cIL IN DRUGIH PREJEMKOV ZAPOSLENCEV"
+ }
+ ],
+ "name": "DRUGE DELODAJAL\u010cEVE DAJATVE OD PLA\u010c, NADOMESTIL PLA\u010c, BONITET, POVRA\u010cIL IN DRUGIH PREJEMKOV ZAPOSLENCEV"
+ },
+ {
+ "children": [
+ {
+ "name": "DELODAJAL\u010cEVI PRISPEVKI OD PLA\u010c, NADOMESTIL PLA\u010c, BONITET, POVRA\u010cIL IN DRUGIH PREJEMKOV ZAPOSLENCEV"
+ }
+ ],
+ "name": "DELODAJAL\u010cEVI PRISPEVKI OD PLA\u010c, NADOMESTIL PLA\u010c, BONITET, POVRA\u010cIL IN DRUGIH PREJEMKOV ZAPOSLENCEV"
+ },
+ {
+ "children": [
+ {
+ "name": "NAGRADE VAJENCEM SKUPAJ Z DAJATVAMI, KI BREMENIJO PODJETJE"
+ }
+ ],
+ "name": "NAGRADE VAJENCEM SKUPAJ Z DAJATVAMI, KI BREMENIJO PODJETJE"
+ }
+ ],
+ "name": "STRO\u0160KI DELA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "STRO\u0160KI OBRESTI"
+ }
+ ],
+ "name": "STRO\u0160KI OBRESTI"
+ }
+ ],
+ "name": "STRO\u0160KI OBRESTI"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "REZERVACIJE ZA STRO\u0160KE REORGANIZACIJE PODJETJA"
+ }
+ ],
+ "name": "REZERVACIJE ZA STRO\u0160KE REORGANIZACIJE PODJETJA"
+ },
+ {
+ "children": [
+ {
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+ }
+ ],
+ "name": "REZERVACIJE ZA DANA JAMSTVA"
+ },
+ {
+ "children": [
+ {
+ "name": "REZERVACIJE ZA POKOJNINE, JUBILEJNE NAGRADE IN ODPRAVNINE OB UPOKOJITVI"
+ }
+ ],
+ "name": "REZERVACIJE ZA POKOJNINE, JUBILEJNE NAGRADE IN ODPRAVNINE OB UPOKOJITVI"
+ },
+ {
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+ "name": "REZERVACIJE ZA POKRIVANJE DRUGIH OBVEZNOSTI IZ PRETEKLEGA POSLOVANJA"
+ }
+ ],
+ "name": "REZERVACIJE ZA POKRIVANJE DRUGIH OBVEZNOSTI IZ PRETEKLEGA POSLOVANJA"
+ },
+ {
+ "children": [
+ {
+ "name": "REZERVACIJE ZA KO\u010cLJIVE POGODBE"
+ }
+ ],
+ "name": "REZERVACIJE ZA KO\u010cLJIVE POGODBE"
+ }
+ ],
+ "name": "REZERVACIJE"
+ },
+ {
+ "children": [
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+ "name": "AMORTIZACIJA NALO\u017dBENIH NEPREMI\u010cNIN"
+ }
+ ],
+ "name": "AMORTIZACIJA NALO\u017dBENIH NEPREMI\u010cNIN"
+ },
+ {
+ "children": [
+ {
+ "name": "AMORTIZACIJA DRUGIH OPREDMETENIH OSNOVNIH SREDSTEV"
+ }
+ ],
+ "name": "AMORTIZACIJA DRUGIH OPREDMETENIH OSNOVNIH SREDSTEV"
+ },
+ {
+ "children": [
+ {
+ "name": "AMORTIZACIJA ZGRADB"
+ }
+ ],
+ "name": "AMORTIZACIJA ZGRADB"
+ },
+ {
+ "children": [
+ {
+ "name": "AMORTIZACIJA DROBNEGA INVENTARJA"
+ }
+ ],
+ "name": "AMORTIZACIJA DROBNEGA INVENTARJA"
+ },
+ {
+ "children": [
+ {
+ "name": "AMORTIZACIJA NEOPREDMETENIH SREDSTEV"
+ }
+ ],
+ "name": "AMORTIZACIJA NEOPREDMETENIH SREDSTEV"
+ },
+ {
+ "children": [
+ {
+ "name": "AMORTIZACIJA OPREME IN NADOMESTNIH DELOV"
+ }
+ ],
+ "name": "AMORTIZACIJA OPREME IN NADOMESTNIH DELOV"
+ }
+ ],
+ "name": "AMORTIZACIJA"
+ },
+ {
+ "children": [
+ {
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+ "name": "STRO\u0160KI SEJMOV, REKLAME IN REPREZENTANCE"
+ }
+ ],
+ "name": "STRO\u0160KI SEJMOV, REKLAME IN REPREZENTANCE"
+ },
+ {
+ "children": [
+ {
+ "name": "STRO\u0160KI INTELEKTUALNIH IN OSEBNIH STORITEV"
+ }
+ ],
+ "name": "STRO\u0160KI INTELEKTUALNIH IN OSEBNIH STORITEV"
+ },
+ {
+ "children": [
+ {
+ "name": "STRO\u0160KI PLA\u010cILNEGA PROMETA, STRO\u0160KI BAN\u010cNIH STORITEV, STRO\u0160KI POSLOV IN ZAVAROVALNE PREMIJE"
+ }
+ ],
+ "name": "STRO\u0160KI PLA\u010cILNEGA PROMETA, STRO\u0160KI BAN\u010cNIH STORITEV, STRO\u0160KI POSLOV IN ZAVAROVALNE PREMIJE"
+ },
+ {
+ "children": [
+ {
+ "name": "NAJEMNINE"
+ }
+ ],
+ "name": "NAJEMNINE"
+ },
+ {
+ "children": [
+ {
+ "name": "STRO\u0160KI STORITEV V ZVEZI Z VZDR\u017dEVANJEM"
+ }
+ ],
+ "name": "STRO\u0160KI STORITEV V ZVEZI Z VZDR\u017dEVANJEM"
+ },
+ {
+ "children": [
+ {
+ "name": "STRO\u0160KI TRANSPORTNIH STORITEV"
+ }
+ ],
+ "name": "STRO\u0160KI TRANSPORTNIH STORITEV"
+ },
+ {
+ "children": [
+ {
+ "name": "STRO\u0160KI STORITEV PRI USTVARJANJU PROIZVODOV IN OPRAVLJANJU STORITEV"
+ }
+ ],
+ "name": "STRO\u0160KI STORITEV PRI USTVARJANJU PROIZVODOV IN OPRAVLJANJU STORITEV"
+ },
+ {
+ "children": [
+ {
+ "name": "STRO\u0160KI DRUGIH STORITEV"
+ }
+ ],
+ "name": "STRO\u0160KI DRUGIH STORITEV"
+ },
+ {
+ "children": [
+ {
+ "name": "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)"
+ }
+ ],
+ "name": "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)"
+ },
+ {
+ "children": [
+ {
+ "name": "POVRA\u010cILA STRO\u0160KOV ZAPOSLENCEM V ZVEZI Z DELOM"
+ }
+ ],
+ "name": "POVRA\u010cILA STRO\u0160KOV ZAPOSLENCEM V ZVEZI Z DELOM"
+ }
+ ],
+ "name": "STRO\u0160KI STORITEV"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "STRO\u0160KI MATERIALA"
+ }
+ ],
+ "name": "STRO\u0160KI MATERIALA"
+ },
+ {
+ "children": [
+ {
+ "name": "STRO\u0160KI POMO\u017dNEGA MATERIALA"
+ }
+ ],
+ "name": "STRO\u0160KI POMO\u017dNEGA MATERIALA"
+ },
+ {
+ "children": [
+ {
+ "name": "STRO\u0160KI ENERGIJE"
+ }
+ ],
+ "name": "STRO\u0160KI ENERGIJE"
+ },
+ {
+ "children": [
+ {
+ "name": "STRO\u0160KI NADOMESTNIH DELOV ZA OSNOVNA SREDSTVA IN MATERIALA ZA VZDR\u017dEVANJE OSNOVNIH SREDSTEV"
+ }
+ ],
+ "name": "STRO\u0160KI NADOMESTNIH DELOV ZA OSNOVNA SREDSTVA IN MATERIALA ZA VZDR\u017dEVANJE OSNOVNIH SREDSTEV"
+ },
+ {
+ "children": [
+ {
+ "name": "ODPIS DROBNEGA INVENTARJA IN EMBALA\u017dE"
+ }
+ ],
+ "name": "ODPIS DROBNEGA INVENTARJA IN EMBALA\u017dE"
+ },
+ {
+ "children": [
+ {
+ "name": "USKLADITEV STRO\u0160KOV MATERIALA IN DROBNEGA INVENTARJA ZARADI UGOTOVLJENIH POPISNIH RAZLIK"
+ }
+ ],
+ "name": "USKLADITEV STRO\u0160KOV MATERIALA IN DROBNEGA INVENTARJA ZARADI UGOTOVLJENIH POPISNIH RAZLIK"
+ },
+ {
+ "children": [
+ {
+ "name": "STRO\u0160KI PISARNI\u0160KEGA MATERIALA IN STROKOVNE LITERATURE"
+ }
+ ],
+ "name": "STRO\u0160KI PISARNI\u0160KEGA MATERIALA IN STROKOVNE LITERATURE"
+ },
+ {
+ "children": [
+ {
+ "name": "DRUGI STRO\u0160KI MATERIALA"
+ }
+ ],
+ "name": "DRUGI STRO\u0160KI MATERIALA"
+ }
+ ],
+ "name": "STRO\u0160KI MATERIALA"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "PRENOS STRO\u0160KOV NEPOSREDNO V ODHODKE"
+ }
+ ],
+ "name": "PRENOS STRO\u0160KOV NEPOSREDNO V ODHODKE"
+ },
+ {
+ "children": [
+ {
+ "name": "PRENOS STRO\u0160KOV V ZALOGE"
+ }
+ ],
+ "name": "PRENOS STRO\u0160KOV V ZALOGE"
+ }
+ ],
+ "name": "PRENOS STRO\u0160KOV"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "OSTALI STRO\u0160KI"
+ }
+ ],
+ "name": "OSTALI STRO\u0160KI"
+ },
+ {
+ "children": [
+ {
+ "name": "DAJATVE, KI NISO ODVISNE OD STRO\u0160KOV DELA ALI DRUGIH VRST STRO\u0160KOV"
+ }
+ ],
+ "name": "DAJATVE, KI NISO ODVISNE OD STRO\u0160KOV DELA ALI DRUGIH VRST STRO\u0160KOV"
+ },
+ {
+ "children": [
+ {
+ "name": "NAGRADE DIJAKOM IN \u0160TUDENTOM NA DELOVNI PRAKSI SKUPAJ Z DAJATVAMI"
+ }
+ ],
+ "name": "NAGRADE DIJAKOM IN \u0160TUDENTOM NA DELOVNI PRAKSI SKUPAJ Z DAJATVAMI"
+ },
+ {
+ "children": [
+ {
+ "name": "\u0160TIPENDIJE DIJAKOM IN \u0160TUDENTOM"
+ }
+ ],
+ "name": "\u0160TIPENDIJE DIJAKOM IN \u0160TUDENTOM"
+ },
+ {
+ "children": [
+ {
+ "name": "IZDATKI ZA VARSTVO OKOLJA"
+ }
+ ],
+ "name": "IZDATKI ZA VARSTVO OKOLJA"
+ }
+ ],
+ "name": "DRUGI STRO\u0160KI"
+ }
+ ],
+ "name": "STRO\u0160KI"
+ },
+ {
+ "name": "PROSTO"
+ },
+ {
+ "children": [
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+ "children": [
+ {
+ "children": [
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+ "name": "VNAPREJ VRA\u010cUNANI STRO\u0160KI OZIROMA ODHODKI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "VNAPREJ VRA\u010cUNANI STRO\u0160KI OZIROMA ODHODKI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DDV OD DANIH PREDUJMOV",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DDV OD DANIH PREDUJMOV",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNO ODLO\u017dENI PRIHODKI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNO ODLO\u017dENI PRIHODKI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE PASIVNE \u010cASOVNE RAZMEJITVE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "OSTALE KRATKORO\u010cNE POSLOVNE OBVEZNOSTI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OSTALE KRATKORO\u010cNE POSLOVNE OBVEZNOSTI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNE OBVEZNOSTI V ZVEZI Z ODTEGLJAJI OD PLA\u010c IN NADOMESTIL PLA\u010c ZAPOSLENCEM",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE OBVEZNOSTI V ZVEZI Z ODTEGLJAJI OD PLA\u010c IN NADOMESTIL PLA\u010c ZAPOSLENCEM",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNE OBVEZNOSTI ZA OBRESTI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE OBVEZNOSTI ZA OBRESTI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNE MENI\u010cNE OBVEZNOSTI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE MENI\u010cNE OBVEZNOSTI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DRUGE KRATKORO\u010cNE OBVEZNOSTI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNE OBVEZNOSTI ZA \u010cISTE PLA\u010cE IN NADOMESTILA PLA\u010c",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE OBVEZNOSTI ZA \u010cISTE PLA\u010cE IN NADOMESTILA PLA\u010c",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNE OBVEZNOSTI ZA VRA\u010cUNANE IN NEOBRA\u010cUNANE PLA\u010cE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE OBVEZNOSTI ZA VRA\u010cUNANE IN NEOBRA\u010cUNANE PLA\u010cE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNE OBVEZNOSTI ZA PRISPEVKE IZ KOSMATIH PLA\u010c IN NADOMESTIL PLA\u010c",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE OBVEZNOSTI ZA PRISPEVKE IZ KOSMATIH PLA\u010c IN NADOMESTIL PLA\u010c",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNE OBVEZNOSTI ZA DRUGE PREJEMKE IZ DELOVNEGA RAZMERJA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE OBVEZNOSTI ZA DRUGE PREJEMKE IZ DELOVNEGA RAZMERJA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNE OBVEZNOSTI ZA DAVKE IZ KOSMATIH PLA\u010c IN NADOMESTIL PLA\u010c",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE OBVEZNOSTI ZA DAVKE IZ KOSMATIH PLA\u010c IN NADOMESTIL PLA\u010c",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNE OBVEZNOSTI ZA DAVEK IZ DRUGIH PREJEMKOV IZ DELOVNEGA RAZMERJA, KI SE NE OBRA\u010cUNAVAJO SKUPAJ S PLA\u010cAMI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE OBVEZNOSTI ZA DAVEK IZ DRUGIH PREJEMKOV IZ DELOVNEGA RAZMERJA, KI SE NE OBRA\u010cUNAVAJO SKUPAJ S PLA\u010cAMI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNE OBVEZNOSTI ZA PRISPEVKE IZ DRUGIH PREJEMKOV IZ DELOVNEGA RAZMERJA, KI SE NE OBRA\u010cUNAVAJO SKUPAJ S PLA\u010cAMI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE OBVEZNOSTI ZA PRISPEVKE IZ DRUGIH PREJEMKOV IZ DELOVNEGA RAZMERJA, KI SE NE OBRA\u010cUNAVAJO SKUPAJ S PLA\u010cAMI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE OBVEZNOSTI DO ZAPOSLENCEV",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNE OBVEZNOSTI IZ KOMISIJSKE IN KONSIGNACIJSKE PRODAJE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE OBVEZNOSTI IZ KOMISIJSKE IN KONSIGNACIJSKE PRODAJE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNE OBVEZNOSTI IZ IZVOZA ZA TUJ RA\u010cUN",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE OBVEZNOSTI IZ IZVOZA ZA TUJ RA\u010cUN",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNE OBVEZNOSTI DO UVOZNIKOV",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE OBVEZNOSTI DO UVOZNIKOV",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DRUGE KRATKORO\u010cNE OBVEZNOSTI IZ POSLOVANJA ZA TUJ RA\u010cUN",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DRUGE KRATKORO\u010cNE OBVEZNOSTI IZ POSLOVANJA ZA TUJ RA\u010cUN",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE OBVEZNOSTI IZ POSLOVANJA ZA TUJ RA\u010cUN",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V TUJINI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V TUJINI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V DR\u017dAVI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V DR\u017dAVI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNA POSOJILA, DOBLJENA PRI PRIDRU\u017dENIH DRU\u017dBAH IN SKUPAJ OBVLADOVANIH DRU\u017dBAH",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNA POSOJILA, DOBLJENA PRI PRIDRU\u017dENIH DRU\u017dBAH IN SKUPAJ OBVLADOVANIH DRU\u017dBAH",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNA POSOJILA, DOBLJENA PRI DRU\u017dBAH V SKUPINI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNA POSOJILA, DOBLJENA PRI DRU\u017dBAH V SKUPINI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNE FINAN\u010cNE OBVEZNOSTI DO FIZI\u010cNIH OSEB",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE FINAN\u010cNE OBVEZNOSTI DO FIZI\u010cNIH OSEB",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNE OBVEZNOSTI V ZVEZI Z RAZDELITVIJO POSLOVNEGA IZIDA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE OBVEZNOSTI V ZVEZI Z RAZDELITVIJO POSLOVNEGA IZIDA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DRUGE KRATKORO\u010cNE FINAN\u010cNE OBVEZNOSTI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DRUGE KRATKORO\u010cNE FINAN\u010cNE OBVEZNOSTI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "OBVEZNOSTI IZ VPLA\u010cILA KAPITALA DO VPISA V SODNI REGISTER",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OBVEZNOSTI IZ VPLA\u010cILA KAPITALA DO VPISA V SODNI REGISTER",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNE FINAN\u010cNE OBVEZNOSTI V ZVEZI Z OBVEZNICAMI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE FINAN\u010cNE OBVEZNOSTI V ZVEZI Z OBVEZNICAMI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE FINAN\u010cNE OBVEZNOSTI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "OBVEZNOSTI ZA DAVEK OD DOHODKOV",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OBVEZNOSTI ZA DAVEK OD DOHODKOV",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "OBVEZNOSTI ZA DAV\u010cNI ODTEGLJAJ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OBVEZNOSTI ZA DAV\u010cNI ODTEGLJAJ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DRUGE KRATKORO\u010cNE OBVEZNOSTI DO DR\u017dAVNIH IN DRUGIH IN\u0160TITUCIJ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DRUGE KRATKORO\u010cNE OBVEZNOSTI DO DR\u017dAVNIH IN DRUGIH IN\u0160TITUCIJ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "OBVEZNOSTI ZA ZARA\u010cUNANI DDV 20%",
+ "report_type": "Balance Sheet"
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+ {
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+ "name": "PREJETE KRATKORO\u010cNE VAR\u0160\u010cINE",
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+ "name": "PREJETI KRATKORO\u010cNI PREDUJMI",
+ "report_type": "Balance Sheet"
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+ "name": "PREJETI KRATKORO\u010cNI PREDUJMI IN VAR\u0160\u010cINE",
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+ {
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+ {
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+ "name": "KRATKORO\u010cNI BLAGOVNI KREDITI, PREJETI V DR\u017dAVI",
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+ {
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+ "name": "KRATKORO\u010cNE OBVEZNOSTI (DOLGOVI) ZA NEZARA\u010cUNANE BLAGO IN STORITVE",
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+ "name": "KRATKORO\u010cNE OBVEZNOSTI (DOLGOVI) DO DOBAVITELJEV",
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+ "name": "KRATKORO\u010cNE OBVEZNOSTI (DOLGOVI) IN KRATKORO\u010cNE PASIVNE \u010cASOVNE RAZMEJITVE",
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+ "name": "ZALOGE DROBNEGA INVENTARJA IN EMBALA\u017dE, DANE V UPORABO",
+ "report_type": "Balance Sheet"
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+ "name": "ODMIKI OD CEN DROBNEGA INVENTARJA IN EMBALA\u017dE",
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+ "name": "ZALOGE DROBNEGA INVENTARJA IN EMBALA\u017dE",
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+ "name": "OBRA\u010cUN NABAVE SUROVIN IN MATERIALA",
+ "report_type": "Balance Sheet"
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+ {
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+ "name": "DDV IN DRUGE DAV\u0160\u010cINE OD SUROVIN IN MATERIALA",
+ "report_type": "Balance Sheet"
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+ {
+ "children": [
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+ "name": "CARINA IN DRUGE UVOZNE DAV\u0160\u010cINE OD SUROVIN IN MATERIALA",
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+ "name": "CARINA IN DRUGE UVOZNE DAV\u0160\u010cINE OD SUROVIN IN MATERIALA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
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+ "name": "ODVISNI STRO\u0160KI NABAVE SUROVIN IN MATERIALA",
+ "report_type": "Balance Sheet"
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+ {
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+ ],
+ "name": "VREDNOST SUROVIN IN MATERIALA PO OBRA\u010cUNIH DOBAVITELJEV",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OBRA\u010cUN NABAVE SUROVIN IN MATERIALA (TUDI DROBNEGA INVENTARJA IN EMBALA\u017dE)",
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+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "ODMIKI OD CEN ZALOG SUROVIN IN MATERIALA",
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+ "name": "ODMIKI OD CEN ZALOG SUROVIN IN MATERIALA",
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+ {
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+ "name": "ZALOGE SUROVIN IN MATERIALA V SKLADI\u0160\u010cU",
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+ "name": "ZALOGE SUROVIN IN MATERIALA V SKLADI\u0160\u010cU",
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+ {
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+ "name": "ZALOGE SUROVIN IN MATERIALA NA POTI",
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+ "name": "ZALOGE SUROVIN IN MATERIALA NA POTI",
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+ {
+ "children": [
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+ "name": "ZALOGE SUROVIN IN MATERIALA V DODELAVI IN PREDELAVI",
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+ "name": "ZALOGE SUROVIN IN MATERIALA V DODELAVI IN PREDELAVI",
+ "report_type": "Balance Sheet"
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+ ],
+ "name": "ZALOGE SUROVIN IN MATERIALA",
+ "report_type": "Balance Sheet"
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+ ],
+ "name": "ZALOGE SUROVIN IN MATERIALA",
+ "report_type": "Balance Sheet"
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+ {
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+ ],
+ "name": "OSLABITEV VREDNOSTI ZEMLJI\u0160\u010c",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
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+ }
+ ],
+ "name": "POPRAVEK VREDNOSTI ZEMLJI\u0160\u010c ZARADI AMORTIZIRANJA (KAMNOLOMI, ODLAGALI\u0160\u010cA ODPADKOV)",
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+ },
+ {
+ "children": [
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+ "name": "POPRAVEK VREDNOSTI ZGRADB ZARADI AMORTIZIRANJA",
+ "report_type": "Balance Sheet"
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+ ],
+ "name": "POPRAVEK VREDNOSTI ZGRADB ZARADI AMORTIZIRANJA",
+ "report_type": "Balance Sheet"
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+ {
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+ ],
+ "name": "OSLABITEV VREDNOSTI ZGRADB",
+ "report_type": "Balance Sheet"
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+ ],
+ "name": "POPRAVEK IN OSLABITEV VREDNOSTI NEPREMI\u010cNIN",
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+ },
+ {
+ "children": [
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+ "children": [
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+ "name": "ZEMLJI\u0160\u010cA, VREDNOTENA PO MODELU PREVREDNOTENJA",
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+ ],
+ "name": "ZEMLJI\u0160\u010cA, VREDNOTENA PO MODELU PREVREDNOTENJA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
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+ "name": "ZGRADBE, VREDNOTENE PO MODELU PREVREDNOTENJA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
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+ "name": "ZEMLJI\u0160\u010cA, VREDNOTENA PO MODELU NABAVNE VREDNOSTI",
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+ "name": "ZEMLJI\u0160\u010cA, VREDNOTENA PO MODELU NABAVNE VREDNOSTI",
+ "report_type": "Balance Sheet"
+ },
+ {
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+ "report_type": "Balance Sheet"
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+ ],
+ "name": "ZGRADBE, VREDNOTENE PO MODELU NABAVNE VREDNOSTI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
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+ "name": "NEPREMI\u010cNINE V GRADNJI OZIROMA IZDELAVI",
+ "report_type": "Balance Sheet"
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+ ],
+ "name": "NEPREMI\u010cNINE",
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+ {
+ "children": [
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+ "children": [
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+ "name": "OSLABITEV VREDNOSTI NALO\u017dBENIH NEPREMI\u010cNIN",
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+ ],
+ "name": "OSLABITEV VREDNOSTI NALO\u017dBENIH NEPREMI\u010cNIN",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
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+ "name": "NALO\u017dBENE NEPREMI\u010cNINE, VREDNOTENE PO MODELU PO\u0160TENE VREDNOSTI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "NALO\u017dBENE NEPREMI\u010cNINE, VREDNOTENE PO MODELU PO\u0160TENE VREDNOSTI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
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+ "name": "NALO\u017dBENE NEPREMI\u010cNINE, VREDNOTENE PO MODELU NABAVNE VREDNOSTI",
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+ ],
+ "name": "NALO\u017dBENE NEPREMI\u010cNINE, VREDNOTENE PO MODELU NABAVNE VREDNOSTI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
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+ "name": "POPRAVEK VREDNOSTI NALO\u017dBENIH NEPREMI\u010cNIN ZARADI AMORTIZIRANJA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "POPRAVEK VREDNOSTI NALO\u017dBENIH NEPREMI\u010cNIN ZARADI AMORTIZIRANJA",
+ "report_type": "Balance Sheet"
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+ "name": "NALO\u017dBENE NEPREMI\u010cNINE",
+ "report_type": "Balance Sheet"
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+ {
+ "children": [
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+ "children": [
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+ "name": "DRUGA NEOPREDMETENA SREDSTVA (TUDI EMISIJSKI KUPONI)",
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+ "name": "DRUGA NEOPREDMETENA SREDSTVA (TUDI EMISIJSKI KUPONI)",
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+ },
+ {
+ "children": [
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+ "name": "DOLGORO\u010cNE AKTIVNE \u010cASOVNE RAZMEJITVE",
+ "report_type": "Balance Sheet"
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+ "name": "DOLGORO\u010cNE AKTIVNE \u010cASOVNE RAZMEJITVE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
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+ "name": "DOBRO IME",
+ "report_type": "Balance Sheet"
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+ "name": "DOBRO IME",
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+ {
+ "children": [
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+ "name": "ODLO\u017dENI STRO\u0160KI RAZVIJANJA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
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+ "name": "POPRAVEK VREDNOSTI NEOPREDMETENIH SREDSTEV ZARADI AMORTIZIRANJA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "POPRAVEK VREDNOSTI NEOPREDMETENIH SREDSTEV ZARADI AMORTIZIRANJA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
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+ "name": "PREMO\u017dENJSKE PRAVICE",
+ "report_type": "Balance Sheet"
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+ ],
+ "name": "PREMO\u017dENJSKE PRAVICE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
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+ "name": "OSLABITEV VREDNOSTI NEOPREDMETENIH SREDSTEV",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OSLABITEV VREDNOSTI NEOPREDMETENIH SREDSTEV",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "NEOPREDMETENA SREDSTVA IN DOLGORO\u010cNE AKTIVNE \u010cASOVNE RAZMEJITVE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "OSLABITEV VREDNOSTI DANIH DOLGORO\u010cNIH POSOJIL",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OSLABITEV VREDNOSTI DANIH DOLGORO\u010cNIH POSOJIL",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
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+ "name": "DANI DOLGORO\u010cNI DEPOZITI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DANI DOLGORO\u010cNI DEPOZITI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
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+ "name": "DOLGORO\u010cNA POSOJILA, DANA Z ODKUPOM OBVEZNIC OD DRUGIH",
+ "report_type": "Balance Sheet"
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+ ],
+ "name": "DOLGORO\u010cNA POSOJILA, DANA Z ODKUPOM OBVEZNIC OD DRUGIH",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DOLGORO\u010cNA POSOJILA, DANA Z ODKUPOM OBVEZNIC OD PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DOLGORO\u010cNA POSOJILA, DANA Z ODKUPOM OBVEZNIC OD PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DRUGA DOLGORO\u010cNO VLO\u017dENA SREDSTVA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DRUGA DOLGORO\u010cNO VLO\u017dENA SREDSTVA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DOLGORO\u010cNE TERJATVE ZA NEVPLA\u010cANI VPOKLICANI KAPITAL",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DOLGORO\u010cNE TERJATVE ZA NEVPLA\u010cANI VPOKLICANI KAPITAL",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "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",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "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",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DOLGORO\u010cNA POSOJILA, DANA NA PODLAGI POSOJILNIH POGODB DRU\u017dBAM V SKUPINI, VKLJU\u010cNO Z DOLGORO\u010cNIMI TERJATVAMI IZ FINAN\u010cNEGA NAJEMA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DOLGORO\u010cNA POSOJILA, DANA NA PODLAGI POSOJILNIH POGODB DRU\u017dBAM V SKUPINI, VKLJU\u010cNO Z DOLGORO\u010cNIMI TERJATVAMI IZ FINAN\u010cNEGA NAJEMA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DOLGORO\u010cNA POSOJILA, DANA Z ODKUPOM OBVEZNIC OD DRU\u017dB V SKUPINI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DOLGORO\u010cNA POSOJILA, DANA Z ODKUPOM OBVEZNIC OD DRU\u017dB V SKUPINI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DOLGORO\u010cNA POSOJILA, DANA DRUGIM, VKLJU\u010cNO Z DOLGORO\u010cNIMI TERJATVAMI IZ FINAN\u010cNEGA NAJEMA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DOLGORO\u010cNA POSOJILA, DANA DRUGIM, VKLJU\u010cNO Z DOLGORO\u010cNIMI TERJATVAMI IZ FINAN\u010cNEGA NAJEMA",
+ "report_type": "Balance Sheet"
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+ {
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+ "name": "OSLABITEV VREDNOSTI DOLGORO\u010cNIH FINAN\u010cNIH NALO\u017dB",
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+ {
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+ ],
+ "name": "DRUGE DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO NABAVNI VREDNOSTI",
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+ {
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+ "report_type": "Balance Sheet"
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+ ],
+ "name": "DRUGE DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA",
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+ {
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+ ],
+ "name": "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",
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+ {
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+ ],
+ "name": "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",
+ "report_type": "Balance Sheet"
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+ {
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+ "report_type": "Balance Sheet"
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+ ],
+ "name": "DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE DRU\u017dB V SKUPINI, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK KAPITALA",
+ "report_type": "Balance Sheet"
+ },
+ {
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+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "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",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE DRU\u017dB V SKUPINI, RAZPOREJENE IN IZMERJENE PO NABAVNI VREDNOSTI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE DRU\u017dB V SKUPINI, RAZPOREJENE IN IZMERJENE PO NABAVNI VREDNOSTI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "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",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "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",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZEN POSOJIL",
+ "report_type": "Balance Sheet"
+ },
+ {
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+ ],
+ "name": "POPRAVEK VREDNOSTI BIOLO\u0160KIH SREDSTEV",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "POPRAVEK VREDNOSTI DROBNEGA INVENTARJA ZARADI AMORTIZIRANJA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "POPRAVEK VREDNOSTI DROBNEGA INVENTARJA ZARADI AMORTIZIRANJA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "OSLABITEV VREDNOSTI DRUGIH OPREDMETENIH OSNOVNIH SREDSTEV",
+ "report_type": "Balance Sheet"
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+ ],
+ "name": "OSLABITEV VREDNOSTI DRUGIH OPREDMETENIH OSNOVNIH SREDSTEV",
+ "report_type": "Balance Sheet"
+ },
+ {
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+ "name": "POPRAVEK VREDNOSTI DRUGIH OPREDMETENIH OSNOVNIH SREDSTEV ZARADI AMORTIZIRANJA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "POPRAVEK VREDNOSTI DRUGIH OPREDMETENIH OSNOVNIH SREDSTEV ZARADI AMORTIZIRANJA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "POPRAVEK VREDNOSTI VLAGANJ V OPREDMETENA OSNOVNA SREDSTVA V TUJI LASTI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "POPRAVEK VREDNOSTI VLAGANJ V OPREDMETENA OSNOVNA SREDSTVA V TUJI LASTI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "OSLABITEV VREDNOSTI OPREME IN NADOMESTNIH DELOV",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OSLABITEV VREDNOSTI OPREME IN NADOMESTNIH DELOV",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "POPRAVEK VREDNOSTI OPREME IN NADOMESTNIH DELOV ZARADI AMORTIZIRANJA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "POPRAVEK VREDNOSTI OPREME IN NADOMESTNIH DELOV ZARADI AMORTIZIRANJA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "POPRAVEK IN OSLABITEV VREDNOSTI OPREME IN DRUGIH OPREDMETENIH OSNOVNIH SREDSTEV",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "OPREMA IN NADOMESTNI DELI, VREDNOTENI PO MODELU NABAVNE VREDNOSTI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OPREMA IN NADOMESTNI DELI, VREDNOTENI PO MODELU NABAVNE VREDNOSTI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
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+ "name": "DROBNI INVENTAR",
+ "report_type": "Balance Sheet"
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+ ],
+ "name": "DROBNI INVENTAR",
+ "report_type": "Balance Sheet"
+ },
+ {
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+ "name": "BIOLO\u0160KA SREDSTVA",
+ "report_type": "Balance Sheet"
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+ ],
+ "name": "BIOLO\u0160KA SREDSTVA",
+ "report_type": "Balance Sheet"
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+ {
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+ "name": "VLAGANJA V OPREDMETENA OSNOVNA SREDSTVA V TUJI LASTI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "VLAGANJA V OPREDMETENA OSNOVNA SREDSTVA V TUJI LASTI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
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+ "name": "DRUGA OPREDMETENA OSNOVNA SREDSTVA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DRUGA OPREDMETENA OSNOVNA SREDSTVA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "OPREMA IN DRUGA OPREDMETENA OSNOVNA SREDSTVA V GRADNJI OZIROMA IZDELAVI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OPREMA IN DRUGA OPREDMETENA OSNOVNA SREDSTVA V GRADNJI OZIROMA IZDELAVI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "OPREMA IN NADOMESTNI DELI, VREDNOTENI PO MODELU PREVREDNOTENJA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OPREMA IN NADOMESTNI DELI, VREDNOTENI PO MODELU PREVREDNOTENJA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OPREMA IN DRUGA OPREDMETENA OSNOVNA SREDSTVA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "TERJATVE ZA ODLO\u017dENI DAVEK IZ DAV\u010cNIH DOBROPISOV, PRENESENIH V NASLEDNJA DAV\u010cNA OBDOBJA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "TERJATVE ZA ODLO\u017dENI DAVEK IZ DAV\u010cNIH DOBROPISOV, PRENESENIH V NASLEDNJA DAV\u010cNA OBDOBJA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "TERJATVE ZA ODLO\u017dENI DAVEK IZ NEIZRABLJENIH DAV\u010cNIH IZGUB, PRENESENIH V NASLEDNJA DAV\u010cNA OBDOBJA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "TERJATVE ZA ODLO\u017dENI DAVEK IZ NEIZRABLJENIH DAV\u010cNIH IZGUB, PRENESENIH V NASLEDNJA DAV\u010cNA OBDOBJA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "TERJATVE ZA ODLO\u017dENI DAVEK IZ ODBITNIH ZA\u010cASNIH RAZLIK",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "TERJATVE ZA ODLO\u017dENI DAVEK IZ ODBITNIH ZA\u010cASNIH RAZLIK",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "TERJATVE ZA ODLO\u017dENI DAVEK",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "OSLABITEV VREDNOSTI DOLGORO\u010cNIH POSLOVNIH TERJATEV",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OSLABITEV VREDNOSTI DOLGORO\u010cNIH POSLOVNIH TERJATEV",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DANE DOLGORO\u010cNE VAR\u0160\u010cINE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DANE DOLGORO\u010cNE VAR\u0160\u010cINE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DRUGE DOLGORO\u010cNE POSLOVNE TERJATVE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DRUGE DOLGORO\u010cNE POSLOVNE TERJATVE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DOLGORO\u010cNI BLAGOVNI KREDITI, DANI V DR\u017dAVI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DOLGORO\u010cNI BLAGOVNI KREDITI, DANI V DR\u017dAVI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DOLGORO\u010cNI BLAGOVNI KREDITI, DANI V TUJINI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DOLGORO\u010cNI BLAGOVNI KREDITI, DANI V TUJINI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DANI DOLGORO\u010cNI POTRO\u0160NI\u0160KI KREDITI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DANI DOLGORO\u010cNI POTRO\u0160NI\u0160KI KREDITI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DANI DOLGORO\u010cNI PREDUJMI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DANI DOLGORO\u010cNI PREDUJMI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DOLGORO\u010cNE POSLOVNE TERJATVE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DOLGORO\u010cNA SREDSTVA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNE TERJATVE IZ UVOZA ZA TUJ RA\u010cUN",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE TERJATVE IZ UVOZA ZA TUJ RA\u010cUN",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNE TERJATVE DO IZVOZNIKOV",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE TERJATVE DO IZVOZNIKOV",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNE TERJATVE IZ KOMISIJSKE IN KONSIGNACIJSKE PRODAJE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE TERJATVE IZ KOMISIJSKE IN KONSIGNACIJSKE PRODAJE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DRUGE KRATKORO\u010cNE TERJATVE IZ POSLOVANJA ZA TUJ RA\u010cUN",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DRUGE KRATKORO\u010cNE TERJATVE IZ POSLOVANJA ZA TUJ RA\u010cUN",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "OSLABITEV VREDNOSTI KRATKORO\u010cNIH TERJATEV IZ POSLOVANJA ZA TUJ RA\u010cUN",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OSLABITEV VREDNOSTI KRATKORO\u010cNIH TERJATEV IZ POSLOVANJA ZA TUJ RA\u010cUN",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE TERJATVE IZ POSLOVANJA ZA TUJ RA\u010cUN",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "OSLABITEV VREDNOSTI DRUGIH KRATKORO\u010cNIH TERJATEV",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OSLABITEV VREDNOSTI DRUGIH KRATKORO\u010cNIH TERJATEV",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DRUGE KRATKORO\u010cNE TERJATVE DO DR\u017dAVNIH IN DRUGIH IN\u0160TITUCIJ",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DRUGE KRATKORO\u010cNE TERJATVE DO DR\u017dAVNIH IN DRUGIH IN\u0160TITUCIJ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNE TERJATVE ZA DAVEK OD DOHODKOV PRAVNIH OSEB, VKLJU\u010cNO Z DAVKOM, PLA\u010cANIM V TUJINI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE TERJATVE ZA DAVEK OD DOHODKOV PRAVNIH OSEB, VKLJU\u010cNO Z DAVKOM, PLA\u010cANIM V TUJINI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNE TERJATVE ZA ODBITNI DDV 8,5% IZVEN EU",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "KRATKORO\u010cNE TERJATVE ZA ODBITNI DDV 20% IZVEN EU",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "KRATKORO\u010cNE TERJATVE ZA ODBITNI DDV 8,5% V EU",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "KRATKORO\u010cNE TERJATVE ZA ODBITNI DDV 20% V EU",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "KRATKORO\u010cNE TERJATVE ZA ODBITNI DDV 20%",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "KRATKORO\u010cNE TERJATVE ZA NEODBITNI DDV",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "KRATKORO\u010cNE TERJATVE ZA ODBITNI DDV 8,5% UVOZ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "KRATKORO\u010cNE TERJATVE ZA ODBITNI DDV 20% UVOZ",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "KRATKORO\u010cNE TERJATVE ZA ODBITNI DDV 8,5%",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE TERJATVE ZA ODBITNI DDV",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNE TERJATVE ZA DDV, PLA\u010cAN V TUJINI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE TERJATVE ZA DDV, PLA\u010cAN V TUJINI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNE TERJATVE ZA DDV, VRNJEN TUJCEM",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE TERJATVE ZA DDV, VRNJEN TUJCEM",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "OSTALE KRATKORO\u010cNE TERJATVE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OSTALE KRATKORO\u010cNE TERJATVE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DRUGE KRATKORO\u010cNE TERJATVE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "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",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "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",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
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+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "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",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DRUGE KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO NABAVNI VREDNOSTI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DRUGE KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO NABAVNI VREDNOSTI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DRUGE KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DRUGE KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE DRU\u017dB V SKUPINI, RAZPOREJENE IN IZMERJENE PO NABAVNI VREDNOSTI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE DRU\u017dB V SKUPINI, RAZPOREJENE IN IZMERJENE PO NABAVNI VREDNOSTI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "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",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "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",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE DRU\u017dB V SKUPINI, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK KAPITALA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE DRU\u017dB V SKUPINI, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK KAPITALA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "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",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "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",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DRUGE KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK KAPITALA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DRUGE KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK KAPITALA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "OSLABITEV VREDNOSTI KRATKORO\u010cNIH FINAN\u010cNIH NALO\u017dB",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OSLABITEV VREDNOSTI KRATKORO\u010cNIH FINAN\u010cNIH NALO\u017dB",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZEN POSOJIL",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "DENAR NA POTI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DENAR NA POTI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "NETVEGANI TAKOJ UDENARLJIVI DOL\u017dNI\u0160KI VREDNOSTNI PAPIRJI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "NETVEGANI TAKOJ UDENARLJIVI DOL\u017dNI\u0160KI VREDNOSTNI PAPIRJI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DEVIZNA SREDSTVA V BLAGAJNI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DEVIZNA SREDSTVA V BLAGAJNI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DENARNA SREDSTVA V BLAGAJNI, RAZEN DEVIZNIH SREDSTEV",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DENARNA SREDSTVA V BLAGAJNI, RAZEN DEVIZNIH SREDSTEV",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "PREJETI \u010cEKI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PREJETI \u010cEKI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "IZDANI \u010cEKI (ODBITNA POSTAVKA)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "IZDANI \u010cEKI (ODBITNA POSTAVKA)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DENARNA SREDSTVA V BLAGAJNI IN TAKOJ UDENARLJIVI VREDNOSTNI PAPIRJI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "DENARNA SREDSTVA NA POSEBNIH RA\u010cUNIH OZIROMA ZA POSEBNE NAMENE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DENARNA SREDSTVA NA POSEBNIH RA\u010cUNIH OZIROMA ZA POSEBNE NAMENE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DEVIZNA SREDSTVA NA RA\u010cUNIH",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DEVIZNA SREDSTVA NA RA\u010cUNIH",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNI DEVIZNI DEPOZITI OZIROMA DEVIZNI DEPOZITI NA ODPOKLIC",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNI DEVIZNI DEPOZITI OZIROMA DEVIZNI DEPOZITI NA ODPOKLIC",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DENARNA SREDSTVA NA RA\u010cUNIH, RAZEN DEVIZNIH",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DENARNA SREDSTVA NA RA\u010cUNIH, RAZEN DEVIZNIH",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNI DEPOZITI OZIROMA DEPOZITI NA ODPOKLIC, RAZEN DEVIZNIH",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNI DEPOZITI OZIROMA DEPOZITI NA ODPOKLIC, RAZEN DEVIZNIH",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DOBROIMETJE PRI BANKAH IN DRUGIH FINAN\u010cNIH IN\u0160TITUCIJAH",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "KRATKORO\u010cNE TERJATVE DO KUPCEV V DR\u017dAVI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE TERJATVE DO KUPCEV V DR\u017dAVI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNI POTRO\u0160NI\u0160KI KREDITI, DANI KUPCEM V DR\u017dAVI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNI POTRO\u0160NI\u0160KI KREDITI, DANI KUPCEM V DR\u017dAVI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNI BLAGOVNI KREDITI, DANI KUPCEM V TUJINI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNI BLAGOVNI KREDITI, DANI KUPCEM V TUJINI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNI BLAGOVNI KREDITI, DANI KUPCEM V DR\u017dAVI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNI BLAGOVNI KREDITI, DANI KUPCEM V DR\u017dAVI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "KRATKORO\u010cNE TERJATVE DO KUPCEV V TUJINI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE TERJATVE DO KUPCEV V TUJINI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "OSLABITEV VREDNOSTI KRATKORO\u010cNIH TERJATEV DO KUPCEV",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OSLABITEV VREDNOSTI KRATKORO\u010cNIH TERJATEV DO KUPCEV",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE TERJATVE DO KUPCEV",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNI PREDUJMI, DANI ZA OPREDMETENA OSNOVNA SREDSTVA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNI PREDUJMI, DANI ZA OPREDMETENA OSNOVNA SREDSTVA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNI PREDUJMI, DANI ZA NEOPREDMETENA SREDSTVA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNI PREDUJMI, DANI ZA NEOPREDMETENA SREDSTVA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNI PREDUJMI, DANI ZA ZALOGE MATERIALA IN BLAGA TER \u0160E NE OPRAVLJENE STORITVE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNI PREDUJMI, DANI ZA ZALOGE MATERIALA IN BLAGA TER \u0160E NE OPRAVLJENE STORITVE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Receivable",
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "DRUGI DANI KRATKORO\u010cNI PREDUJMI IN PREPLA\u010cILA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DRUGI DANI KRATKORO\u010cNI PREDUJMI IN PREPLA\u010cILA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DANE KRATKORO\u010cNE VAR\u0160\u010cINE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DANE KRATKORO\u010cNE VAR\u0160\u010cINE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "OSLABITEV VREDNOSTI DANIH KRATKORO\u010cNIH PREDUJMOV IN VAR\u0160\u010cIN",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OSLABITEV VREDNOSTI DANIH KRATKORO\u010cNIH PREDUJMOV IN VAR\u0160\u010cIN",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DANI KRATKORO\u010cNI PREDUJMI IN VAR\u0160\u010cINE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "PREJETE MENICE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PREJETE MENICE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNO DANA POSOJILA Z ODKUPOM OBVEZNIC",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNO DANA POSOJILA Z ODKUPOM OBVEZNIC",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNO NEVPLA\u010cANI VPOKLICANI KAPITAL",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNO NEVPLA\u010cANI VPOKLICANI KAPITAL",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNO DANA POSOJILA Z ODKUPOM DRUGIH DOL\u017dNI\u0160KIH VREDNOSTNIH PAPIRJEV",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNO DANA POSOJILA Z ODKUPOM DRUGIH DOL\u017dNI\u0160KIH VREDNOSTNIH PAPIRJEV",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNA POSOJILA, DANA NA PODLAGI POSOJILNIH POGODB PRIDRU\u017dENIM DRU\u017dBAM IN SKUPAJ OBVLADOVANIM DRU\u017dBAM",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNA POSOJILA, DANA NA PODLAGI POSOJILNIH POGODB PRIDRU\u017dENIM DRU\u017dBAM IN SKUPAJ OBVLADOVANIM DRU\u017dBAM",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNA POSOJILA, DANA NA PODLAGI POSOJILNIH POGODB DRU\u017dBAM V SKUPINI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNA POSOJILA, DANA NA PODLAGI POSOJILNIH POGODB DRU\u017dBAM V SKUPINI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNI DEPOZITI V BANKAH IN DRUGIH FINAN\u010cNIH ORGANIZACIJAH",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNI DEPOZITI V BANKAH IN DRUGIH FINAN\u010cNIH ORGANIZACIJAH",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNA POSOJILA, DANA DRUGIM",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNA POSOJILA, DANA DRUGIM",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "OSLABITEV VREDNOSTI KRATKORO\u010cNIH POSOJIL",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OSLABITEV VREDNOSTI KRATKORO\u010cNIH POSOJIL",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNA POSOJILA IN KRATKORO\u010cNE TERJATVE ZA NEVPLA\u010cANI KAPITAL",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "DDV OD PREJETIH PREDUJMOV",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DDV OD PREJETIH PREDUJMOV",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "VREDNOTNICE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "VREDNOTNICE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNO ODLO\u017dENI STRO\u0160KI OZIROMA ODHODKI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNO ODLO\u017dENI STRO\u0160KI OZIROMA ODHODKI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNO NEZARA\u010cUNANI PRIHODKI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNO NEZARA\u010cUNANI PRIHODKI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE AKTIVNE \u010cASOVNE RAZMEJITVE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNE TERJATVE ZA DRUGE DELE\u017dE V DOBI\u010cKU",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE TERJATVE ZA DRUGE DELE\u017dE V DOBI\u010cKU",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNE TERJATVE ZA OBRESTI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE TERJATVE ZA OBRESTI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "KRATKORO\u010cNE TERJATVE ZA DIVIDENDE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE TERJATVE ZA DIVIDENDE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DRUGE KRATKORO\u010cNE TERJATVE, POVEZANE S FINAN\u010cNIMI PRIHODKI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DRUGE KRATKORO\u010cNE TERJATVE, POVEZANE S FINAN\u010cNIMI PRIHODKI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "OSLABITEV VREDNOSTI KRATKORO\u010cNIH TERJATEV, POVEZANIH S FINAN\u010cNIMI PRIHODKI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OSLABITEV VREDNOSTI KRATKORO\u010cNIH TERJATEV, POVEZANIH S FINAN\u010cNIMI PRIHODKI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNE TERJATVE, POVEZANE S FINAN\u010cNIMI PRIHODKI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KRATKORO\u010cNA SREDSTVA, RAZEN ZALOG, IN KRATKORO\u010cNE AKTIVNE \u010cASOVNE RAZMEJITVE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "NAJETA, IZPOSOJENA IN ZAKUPLJENA (TUJA) SREDSTVA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "NAJETA, IZPOSOJENA IN ZAKUPLJENA (TUJA) SREDSTVA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "MENICE IN DRUGI VREDNOSTNI PAPIRJI, PREJETI ZA ZAVAROVANJE PLA\u010cIL",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "MENICE IN DRUGI VREDNOSTNI PAPIRJI, PREJETI ZA ZAVAROVANJE PLA\u010cIL",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DOL\u017dNIKI, KI SO ZAVAROVALI PLA\u010cILA Z MENICAMI IN DRUGIMI VREDNOSTNIMI PAPIRJI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DOL\u017dNIKI, KI SO ZAVAROVALI PLA\u010cILA Z MENICAMI IN DRUGIMI VREDNOSTNIMI PAPIRJI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "OBVEZNOSTI IZ BLAGA, PREJETEGA V KOMISIJSKO IN KONSIGNACIJSKO PRODAJO",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OBVEZNOSTI IZ BLAGA, PREJETEGA V KOMISIJSKO IN KONSIGNACIJSKO PRODAJO",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DRUGI AKTIVNI ZUNAJBILAN\u010cNI KONTI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DRUGI AKTIVNI ZUNAJBILAN\u010cNI KONTI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "LASTNIKI NAJETIH, IZPOSOJENIH IN ZAKUPLJENIH SREDSTEV",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "LASTNIKI NAJETIH, IZPOSOJENIH IN ZAKUPLJENIH SREDSTEV",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DRUGI PASIVNI ZUNAJBILAN\u010cNI KONTI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DRUGI PASIVNI ZUNAJBILAN\u010cNI KONTI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "BLAGO, PREJETO V KOMISIJSKO IN KONSIGNACIJSKO PRODAJO",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "BLAGO, PREJETO V KOMISIJSKO IN KONSIGNACIJSKO PRODAJO",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "VREDNOTNICE, IZDANE ZA OBRA\u010cUNAVANJE ZNOTRAJ PRAVNE OSEBE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "VREDNOTNICE, IZDANE ZA OBRA\u010cUNAVANJE ZNOTRAJ PRAVNE OSEBE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "NOMINALNA VREDNOST VREDNOTNIC, IZDANIH ZA OBRA\u010cUNAVANJE ZNOTRAJ PRAVNE OSEBE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "NOMINALNA VREDNOST VREDNOTNIC, IZDANIH ZA OBRA\u010cUNAVANJE ZNOTRAJ PRAVNE OSEBE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "ZUNAJBILAN\u010cNI KONTI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "DOLGORO\u010cNE MENI\u010cNE OBVEZNOSTI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DOLGORO\u010cNE MENI\u010cNE OBVEZNOSTI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DOLGORO\u010cNI KREDITI, DOBLJENI NA PODLAGI KREDITNIH POGODB OD PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DOLGORO\u010cNI KREDITI, DOBLJENI NA PODLAGI KREDITNIH POGODB OD PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DRUGE DOLGORO\u010cNE POSLOVNE OBVEZNOSTI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DRUGE DOLGORO\u010cNE POSLOVNE OBVEZNOSTI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "OBVEZNOSTI ZA ODLO\u017dENI DAVEK",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OBVEZNOSTI ZA ODLO\u017dENI DAVEK",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DOLGORO\u010cNI KREDITI, DOBLJENI NA PODLAGI KREDITNIH POGODB OD DRU\u017dB V SKUPINI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DOLGORO\u010cNI KREDITI, DOBLJENI NA PODLAGI KREDITNIH POGODB OD DRU\u017dB V SKUPINI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DOLGORO\u010cNI KREDITI, DOBLJENI OD DRUGIH TUJIH DOBAVITELJEV",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DOLGORO\u010cNI KREDITI, DOBLJENI OD DRUGIH TUJIH DOBAVITELJEV",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DOLGORO\u010cNI KREDITI, DOBLJENI OD DRUGIH DOMA\u010cIH DOBAVITELJEV",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DOLGORO\u010cNI KREDITI, DOBLJENI OD DRUGIH DOMA\u010cIH DOBAVITELJEV",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DOLGORO\u010cNI DOBLJENI PREDUJMI IN VAR\u0160\u010cINE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DOLGORO\u010cNI DOBLJENI PREDUJMI IN VAR\u0160\u010cINE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DOLGORO\u010cNE POSLOVNE OBVEZNOSTI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "POPRAVEK VREDNOSTI PRESE\u017dKOV IZ PREVREDNOTENJA ZA ODLO\u017dENI DAVEK",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "POPRAVEK VREDNOSTI PRESE\u017dKOV IZ PREVREDNOTENJA ZA ODLO\u017dENI DAVEK",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "PRESE\u017dEK IZ PREVREDNOTENJA OPREME",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PRESE\u017dEK IZ PREVREDNOTENJA OPREME",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "PRESE\u017dEK IZ PREVREDNOTENJA NEOPREDMETENIH SREDSTEV",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PRESE\u017dEK IZ PREVREDNOTENJA NEOPREDMETENIH SREDSTEV",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "PRESE\u017dEK IZ PREVREDNOTENJA ZEMLJI\u0160\u010c",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PRESE\u017dEK IZ PREVREDNOTENJA ZEMLJI\u0160\u010c",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "PRESE\u017dEK IZ PREVREDNOTENJA ZGRADB",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PRESE\u017dEK IZ PREVREDNOTENJA ZGRADB",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "PRESE\u017dEK IZ PREVREDNOTENJA DOLGORO\u010cNIH FINAN\u010cNIH NALO\u017dB",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PRESE\u017dEK IZ PREVREDNOTENJA DOLGORO\u010cNIH FINAN\u010cNIH NALO\u017dB",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "PRESE\u017dEK IZ PREVREDNOTENJA KRATKORO\u010cNIH FINAN\u010cNIH NALO\u017dB",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PRESE\u017dEK IZ PREVREDNOTENJA KRATKORO\u010cNIH FINAN\u010cNIH NALO\u017dB",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PRESE\u017dEK IZ PREVREDNOTENJA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "DRUGE REZERVE IZ DOBI\u010cKA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DRUGE REZERVE IZ DOBI\u010cKA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "PRIDOBLJENE LASTNE DELNICE OZIROMA LASTNI POSLOVNI DELE\u017dI (ODBITNA POSTAVKA)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PRIDOBLJENE LASTNE DELNICE OZIROMA LASTNI POSLOVNI DELE\u017dI (ODBITNA POSTAVKA)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "STATUTARNE REZERVE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "STATUTARNE REZERVE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "REZERVE ZA LASTNE DELNICE OZIROMA LASTNE POSLOVNE DELE\u017dE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "REZERVE ZA LASTNE DELNICE OZIROMA LASTNE POSLOVNE DELE\u017dE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "ZAKONSKE REZERVE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "ZAKONSKE REZERVE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "REZERVE IZ DOBI\u010cKA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "OSNOVNI DELNI\u0160KI KAPITAL - PREDNOSTNE DELNICE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OSNOVNI DELNI\u0160KI KAPITAL - PREDNOSTNE DELNICE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "OSNOVNI DELNI\u0160KI KAPITAL - NAVADNE DELNICE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OSNOVNI DELNI\u0160KI KAPITAL - NAVADNE DELNICE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "OSNOVNI KAPITAL - KAPITALSKA VLOGA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OSNOVNI KAPITAL - KAPITALSKA VLOGA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "OSNOVNI KAPITAL - KAPITALSKI DELE\u017dI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "OSNOVNI KAPITAL - KAPITALSKI DELE\u017dI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "NEVPOKLICANI KAPITAL (ODBITNA POSTAVKA)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "NEVPOKLICANI KAPITAL (ODBITNA POSTAVKA)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "VPOKLICANI KAPITAL",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "SPLO\u0160NI PREVREDNOTOVALNI POPRAVEK KAPITALA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "SPLO\u0160NI PREVREDNOTOVALNI POPRAVEK KAPITALA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "ZNESKI IZ POENOSTAVLJENEGA ZMANJ\u0160ANJA OSNOVNEGA KAPITALA IN ZNESKI ZMANJ\u0160ANJA OSNOVNEGA KAPITALA Z UMIKOM DELNIC OZIROMA DELE\u017dEV",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "ZNESKI IZ POENOSTAVLJENEGA ZMANJ\u0160ANJA OSNOVNEGA KAPITALA IN ZNESKI ZMANJ\u0160ANJA OSNOVNEGA KAPITALA Z UMIKOM DELNIC OZIROMA DELE\u017dEV",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "VPLA\u010cILA NAD NAJMANJ\u0160IM EMISIJSKIM ZNESKOM KAPITALA, PRIDOBLJENA Z IZDAJO ZAMENLJIVIH OBVEZNIC IN OBVEZNIC Z DELNI\u0160KO NAKUPNO OPCIJO",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "VPLA\u010cILA NAD NAJMANJ\u0160IM EMISIJSKIM ZNESKOM KAPITALA, PRIDOBLJENA Z IZDAJO ZAMENLJIVIH OBVEZNIC IN OBVEZNIC Z DELNI\u0160KO NAKUPNO OPCIJO",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "VPLA\u010cILA NAD NAJMANJ\u0160IMI EMISIJSKIMI ZNESKI DELNIC OZIROMA DELE\u017dEV (VPLA\u010cANI PRESE\u017dEK KAPITALA)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "VPLA\u010cILA NAD NAJMANJ\u0160IMI EMISIJSKIMI ZNESKI DELNIC OZIROMA DELE\u017dEV (VPLA\u010cANI PRESE\u017dEK KAPITALA)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "VPLA\u010cILA NAD KNJIGOVODSKO VREDNOSTJO PRI ODTUJITVI ZA\u010cASNO ODKUPLJENIH LASTNIH DELNIC OZIROMA DELE\u017dEV",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "VPLA\u010cILA NAD KNJIGOVODSKO VREDNOSTJO PRI ODTUJITVI ZA\u010cASNO ODKUPLJENIH LASTNIH DELNIC OZIROMA DELE\u017dEV",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "VPLA\u010cILA ZA PRIDOBITEV DODATNIH PRAVIC IZ DELNIC OZIROMA DELE\u017dEV",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "VPLA\u010cILA ZA PRIDOBITEV DODATNIH PRAVIC IZ DELNIC OZIROMA DELE\u017dEV",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "ZNESKI IZ U\u010cINKOV POTRJENE PRISILNE PORAVNAVE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "ZNESKI IZ U\u010cINKOV POTRJENE PRISILNE PORAVNAVE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DRUGA VPLA\u010cILA KAPITALA NA PODLAGI STATUTA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DRUGA VPLA\u010cILA KAPITALA NA PODLAGI STATUTA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KAPITALSKE REZERVE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "NEUPORABLJENI DEL \u010cISTEGA DOBI\u010cKA POSLOVNEGA LETA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "NEUPORABLJENI DEL \u010cISTEGA DOBI\u010cKA POSLOVNEGA LETA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "PRENESENI \u010cISTI DOBI\u010cEK IZ PREJ\u0160NJIH LET",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PRENESENI \u010cISTI DOBI\u010cEK IZ PREJ\u0160NJIH LET",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "\u010cISTA IZGUBA POSLOVNEGA LETA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "\u010cISTA IZGUBA POSLOVNEGA LETA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "PRENOS IZ PRESE\u017dKA IZ PREVREDNOTENJA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PRENOS IZ PRESE\u017dKA IZ PREVREDNOTENJA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "PRENESENA \u010cISTA IZGUBA IZ PREJ\u0160NJIH LET",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PRENESENA \u010cISTA IZGUBA IZ PREJ\u0160NJIH LET",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "\u010cISTI DOBI\u010cEK ALI \u010cISTA IZGUBA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "REZERVACIJE ZA DANA JAMSTVA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "REZERVACIJE ZA DANA JAMSTVA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "REZERVACIJE ZA STRO\u0160KE REORGANIZACIJE PODJETJA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "REZERVACIJE ZA STRO\u0160KE REORGANIZACIJE PODJETJA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DRUGE REZERVACIJE IZ NASLOVA DOLGORO\u010cNO VNAPREJ VRA\u010cUNANIH STRO\u0160KOV",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DRUGE REZERVACIJE IZ NASLOVA DOLGORO\u010cNO VNAPREJ VRA\u010cUNANIH STRO\u0160KOV",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "REZERVACIJE ZA POKOJNINE, JUBILEJNE NAGRADE IN ODPRAVNINE OB UPOKOJITVI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "REZERVACIJE ZA POKOJNINE, JUBILEJNE NAGRADE IN ODPRAVNINE OB UPOKOJITVI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "REZERVACIJE ZA KO\u010cLJIVE POGODBE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "REZERVACIJE ZA KO\u010cLJIVE POGODBE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "REZERVACIJE ZA POKRIVANJE PRIHODNJIH STRO\u0160KOV OZIROMA ODHODKOV ZARADI RAZGRADNJE IN PONOVNE VZPOSTAVITVE PRVOTNEGA STANJA TER DRUGE PODOBNE REZERVACIJE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "REZERVACIJE ZA POKRIVANJE PRIHODNJIH STRO\u0160KOV OZIROMA ODHODKOV ZARADI RAZGRADNJE IN PONOVNE VZPOSTAVITVE PRVOTNEGA STANJA TER DRUGE PODOBNE REZERVACIJE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "PREJETE DONACIJE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PREJETE DONACIJE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "PREJETE DR\u017dAVNE PODPORE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "PREJETE DR\u017dAVNE PODPORE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DRUGE DOLGORO\u010cNE PASIVNE \u010cASOVNE RAZMEJITVE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DRUGE DOLGORO\u010cNE PASIVNE \u010cASOVNE RAZMEJITVE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "REZERVACIJE IN DOLGORO\u010cNE PASIVNE \u010cASOVNE RAZMEJITVE",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "DRUGE DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DRUGE DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DOLGORO\u010cNI DOLGOVI IZ FINAN\u010cNEGA NAJEMA",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DOLGORO\u010cNI DOLGOVI IZ FINAN\u010cNEGA NAJEMA",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI DO FIZI\u010cNIH OSEB",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI DO FIZI\u010cNIH OSEB",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI DRU\u017dBAH V SKUPINI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI DRU\u017dBAH V SKUPINI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V DR\u017dAVI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V DR\u017dAVI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V TUJINI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V TUJINI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI V ZVEZI Z OBVEZNICAMI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI V ZVEZI Z OBVEZNICAMI",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI PRIDRU\u017dENIH DRU\u017dBAH",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI PRIDRU\u017dENIH DRU\u017dBAH",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KAPITAL, DOLGORO\u010cNE OBVEZNOSTI (DOLGOVI) IN DOLGORO\u010cNE REZERVACIJE",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "KONTNI NA\u010cRT ZA GOSPODARSKE DRU\u017dBE",
+ "parent_id": ""
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/syscohada_syscohada_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/syscohada_syscohada_chart_template.json
new file mode 100644
index 0000000..8975412
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/syscohada_syscohada_chart_template.json
@@ -0,0 +1,4408 @@
+{
+ "name": "SYSCOHADA - Plan de compte",
+ "root": {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "TRANSFERTS DE CHARGES FINANCIERES"
+ },
+ {
+ "name": "TRANSFERTS DE CHARGES D'EXPLOITATION"
+ }
+ ],
+ "name": "TRANSFERTS DE CHARGES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "pour risques et charges"
+ },
+ {
+ "name": "pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res"
+ }
+ ],
+ "name": "REPRISES DE PROVISIONS FINANCI\u00c8RES"
+ },
+ {
+ "name": "REPRISES D'AMORTISSEMENTS"
+ },
+ {
+ "children": [
+ {
+ "name": "pour grosses r\u00e9parations"
+ },
+ {
+ "name": "pour d\u00e9pr\u00e9ciation des immobilisations incorporelles"
+ },
+ {
+ "name": "pour d\u00e9pr\u00e9ciation des immobilisations corporelles"
+ },
+ {
+ "name": "pour risques et charges"
+ }
+ ],
+ "name": "REPRISES DE PROVISIONS D'EXPLOITATION"
+ }
+ ],
+ "name": "REPRISES DE PROVISIONS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "sur instruments de tr\u00e9sorerie"
+ },
+ {
+ "name": "sur op\u00e9rations financi\u00e8res"
+ },
+ {
+ "name": "sur rentes viag\u00e8res"
+ }
+ ],
+ "name": "GAINS SUR RISQUES FINANCIERS"
+ },
+ {
+ "name": "GAINS SUR CESSIONS DE TITRES DE PLACEMENT"
+ },
+ {
+ "name": "REVENUS DE PARTICIPATIONS"
+ },
+ {
+ "name": "ESCOMPTES OBTENUS"
+ },
+ {
+ "name": "GAINS DE CHANGE"
+ },
+ {
+ "name": "REVENUS DE TITRES DE PLACEMENT"
+ },
+ {
+ "name": "INT\u00c9R\u00caTS DE PR\u00caTS"
+ },
+ {
+ "children": [
+ {
+ "name": "sur risques financiers"
+ },
+ {
+ "name": "sur titres de placement"
+ },
+ {
+ "name": "autres charges provisionn\u00e9es financi\u00e8res"
+ }
+ ],
+ "name": "REPRISES DE CHARGES PROVISIONN\u00c9ES FINANCI\u00c8RES"
+ }
+ ],
+ "name": "REVENUS FINANCIERS ET PRODUITS ASSIMIL\u00c9S"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)"
+ },
+ {
+ "name": "Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)"
+ }
+ ],
+ "name": "QUOTE-PART DE R\u00c9SULTAT SUR OP\u00c9RATIONS FAITES EN COMMUN"
+ },
+ {
+ "children": [
+ {
+ "name": "Jetons de pr\u00e9sence et autres r\u00e9mun\u00e9rations d'administrateurs"
+ },
+ {
+ "name": "Indemnit\u00e9s d\u2019assurances re\u00e7ues"
+ }
+ ],
+ "name": "PRODUITS DIVERS"
+ },
+ {
+ "children": [
+ {
+ "name": "sur stocks"
+ },
+ {
+ "name": "sur risques \u00e0 court terme"
+ },
+ {
+ "name": "sur autres charges provisionn\u00e9es"
+ },
+ {
+ "name": "sur cr\u00e9ances"
+ }
+ ],
+ "name": "REPRISES DE CHARGES PROVISIONN\u00c9ES D'EXPLOITATION"
+ },
+ {
+ "name": "PRODUITS DES CESSIONS COURANTES D'IMMOBILISATIONS"
+ },
+ {
+ "name": "QUOTE-PART DE R\u00c9SULTAT SUR EX\u00c9CUTION PARTIELLE DE CONTRATS PLURIEXERCICES"
+ }
+ ],
+ "name": "AUTRES PRODUITS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "aux entreprises du groupe dans la R\u00e9gion"
+ },
+ {
+ "name": "aux entreprises du groupe hors R\u00e9gion"
+ },
+ {
+ "name": "hors R\u00e9gion"
+ },
+ {
+ "name": "dans la R\u00e9gion"
+ }
+ ],
+ "name": "SERVICES VENDUS"
+ },
+ {
+ "children": [
+ {
+ "name": "aux entreprises du groupe hors R\u00e9gion"
+ },
+ {
+ "name": "aux entreprises du groupe dans la R\u00e9gion"
+ },
+ {
+ "name": "dans la R\u00e9gion"
+ },
+ {
+ "name": "hors R\u00e9gion"
+ }
+ ],
+ "name": "TRAVAUX FACTUR\u00c9S"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres produits accessoires"
+ },
+ {
+ "name": "Ports, emballages perdus et autres frais factur\u00e9s"
+ },
+ {
+ "name": "Services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel"
+ },
+ {
+ "name": "Mise \u00e0 disposition de personnel"
+ },
+ {
+ "name": "Bonis sur reprises et cessions d'emballages"
+ },
+ {
+ "name": "Locations"
+ },
+ {
+ "name": "Commissions et courtages"
+ },
+ {
+ "name": "Redevances pour brevets, logiciels, marques et droits similaires"
+ }
+ ],
+ "name": "PRODUITS ACCESSOIRES"
+ },
+ {
+ "children": [
+ {
+ "name": "aux entreprises du groupe hors R\u00e9gion"
+ },
+ {
+ "name": "dans la R\u00e9gion"
+ },
+ {
+ "name": "hors R\u00e9gion"
+ },
+ {
+ "name": "aux entreprises du groupe dans la R\u00e9gion"
+ }
+ ],
+ "name": "VENTES DE PRODUITS R\u00c9SIDUELS"
+ },
+ {
+ "children": [
+ {
+ "name": "dans la R\u00e9gion"
+ },
+ {
+ "name": "aux entreprises du groupe dans la R\u00e9gion"
+ },
+ {
+ "name": "hors R\u00e9gion"
+ },
+ {
+ "name": "aux entreprises du groupe hors R\u00e9gion"
+ }
+ ],
+ "name": "VENTES DE PRODUITS INTERM\u00c9DIAIRES"
+ },
+ {
+ "children": [
+ {
+ "name": "aux entreprises du groupe dans la R\u00e9gion"
+ },
+ {
+ "name": "hors R\u00e9gion"
+ },
+ {
+ "name": "aux entreprises du groupe hors R\u00e9gion"
+ },
+ {
+ "name": "dans la R\u00e9gion"
+ }
+ ],
+ "name": "VENTES DE PRODUITS FINIS"
+ },
+ {
+ "children": [
+ {
+ "name": "dans la R\u00e9gion"
+ },
+ {
+ "name": "aux entreprises du groupe hors R\u00e9gion"
+ },
+ {
+ "name": "aux entreprises du groupe dans la R\u00e9gion"
+ },
+ {
+ "name": "hors R\u00e9gion"
+ }
+ ],
+ "name": "VENTES DE MARCHANDISES"
+ }
+ ],
+ "name": "VENTES"
+ },
+ {
+ "children": [
+ {
+ "name": "SUR PRODUITS \u00c0 L'EXPORTATION"
+ },
+ {
+ "name": "SUR PRODUITS DE P\u00c9R\u00c9QUATION"
+ },
+ {
+ "children": [
+ {
+ "name": "Vers\u00e9es par des tiers"
+ },
+ {
+ "name": "Vers\u00e9es par les organismes internationaux"
+ },
+ {
+ "name": "Vers\u00e9es par l'\u00c9tat et les collectivit\u00e9s publiques"
+ }
+ ],
+ "name": "AUTRES SUBVENTIONS D'EXPLOITATION"
+ },
+ {
+ "name": "SUR PRODUITS \u00c0 L'IMPORTATION"
+ }
+ ],
+ "name": "SUBVENTIONS D'EXPLOITATION"
+ },
+ {
+ "children": [
+ {
+ "name": "IMMOBILISATIONS CORPORELLES"
+ },
+ {
+ "name": "IMMOBILISATIONS FINANCI\u00c8RES"
+ },
+ {
+ "name": "IMMOBILISATIONS INCORPORELLES"
+ }
+ ],
+ "name": "PRODUCTION IMMOBILIS\u00c9E"
+ },
+ {
+ "children": [
+ {
+ "name": "VARIATIONS DES STOCKS DE PRODUITS FINIS"
+ },
+ {
+ "children": [
+ {
+ "name": "Produits r\u00e9siduels"
+ },
+ {
+ "name": "Produits interm\u00e9diaires"
+ }
+ ],
+ "name": "VARIATIONS DES STOCKS DE PRODUITS INTERM\u00c9DIAIRES ET R\u00c9SIDUELS"
+ },
+ {
+ "children": [
+ {
+ "name": "Travaux en cours"
+ },
+ {
+ "name": "Produits en cours"
+ }
+ ],
+ "name": "VARIATIONS DES STOCKS DE PRODUITS EN COURS"
+ },
+ {
+ "children": [
+ {
+ "name": "Prestations de services en cours"
+ },
+ {
+ "name": "\u00c9tudes en cours"
+ }
+ ],
+ "name": "VARIATIONS DES EN-COURS DE SERVICES"
+ }
+ ],
+ "name": "VARIATIONS DES STOCKS DE BIENS ET DE SERVICES PRODUITS"
+ }
+ ],
+ "name": "Comptes de produits"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Dotations aux amortissements des primes de remboursement des obligations"
+ },
+ {
+ "name": "Autres dotations aux amortissements \u00e0 caract\u00e8re financier"
+ }
+ ],
+ "name": "DOTATIONS AUX AMORTISSEMENTS \u00c0 CARACT\u00c8RE FINANCIER"
+ },
+ {
+ "children": [
+ {
+ "name": "Dotations aux amortissements des charges immobilis\u00e9es"
+ },
+ {
+ "name": "Dotations aux amortissements des immobilisations corporelles"
+ },
+ {
+ "name": "Dotations aux amortissements des immobilisations incorporelles"
+ }
+ ],
+ "name": "DOTATIONS AUX AMORTISSEMENTS D'EXPLOITATION"
+ }
+ ],
+ "name": "DOTATIONS AUX AMORTISSEMENTS"
+ },
+ {
+ "children": [
+ {
+ "name": "AUTRES IMP\u00d4TS ET TAXES"
+ },
+ {
+ "name": "IMP\u00d4TS ET TAXES INDIRECTS"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres imp\u00f4ts et taxes directs"
+ },
+ {
+ "name": "Taxes d'apprentissage"
+ },
+ {
+ "name": "Formation professionnelle continue"
+ },
+ {
+ "name": "Imp\u00f4ts fonciers et taxes annexes"
+ },
+ {
+ "name": "Patentes, licences et taxes annexes"
+ },
+ {
+ "name": "Taxes sur appointements et salaires"
+ }
+ ],
+ "name": "IMP\u00d4TS ET TAXES DIRECTS"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres droits"
+ },
+ {
+ "name": "Droits de timbre"
+ },
+ {
+ "name": "Vignettes"
+ },
+ {
+ "name": "Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9"
+ },
+ {
+ "name": "Droits de mutation"
+ }
+ ],
+ "name": "DROITS D'ENREGISTREMENT"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres amendes p\u00e9nales et fiscales"
+ },
+ {
+ "name": "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects"
+ },
+ {
+ "name": "P\u00e9nalit\u00e9s d'assiette, imp\u00f4ts indirects"
+ },
+ {
+ "name": "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs"
+ },
+ {
+ "name": "P\u00e9nalit\u00e9s d'assiette, imp\u00f4ts directs"
+ }
+ ],
+ "name": "P\u00c9NALIT\u00c9S ET AMENDES FISCALES"
+ }
+ ],
+ "name": "IMP\u00d4TS ET TAXES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Concours divers"
+ },
+ {
+ "name": "Cotisations"
+ }
+ ],
+ "name": "COTISATIONS"
+ },
+ {
+ "children": [
+ {
+ "name": "R\u00e9ceptions"
+ },
+ {
+ "name": "Frais de recrutement du personnel"
+ },
+ {
+ "name": "Frais de d\u00e9m\u00e9nagement"
+ },
+ {
+ "name": "Missions"
+ }
+ ],
+ "name": "AUTRES CHARGES EXTERNES"
+ },
+ {
+ "children": [
+ {
+ "name": "Frais d'actes et de contentieux"
+ },
+ {
+ "name": "Commissions et courtages sur achats"
+ },
+ {
+ "name": "R\u00e9mun\u00e9rations des transitaires"
+ },
+ {
+ "name": "Honoraires"
+ },
+ {
+ "name": "Commissions et courtages sur ventes"
+ },
+ {
+ "name": "Divers frais"
+ }
+ ],
+ "name": "R\u00c9MUN\u00c9RATIONS D'INTERM\u00c9DIAIRES ET DE CONSEILS"
+ },
+ {
+ "children": [
+ {
+ "name": "Personnel int\u00e9rimaire"
+ },
+ {
+ "name": "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l'entreprise"
+ }
+ ],
+ "name": "R\u00c9MUN\u00c9RATIONS DE PERSONNEL EXT\u00c9RIEUR \u00c0 L'ENTREPRISE"
+ },
+ {
+ "children": [
+ {
+ "name": "Redevances pour brevets, licences, concessions et droits similaires"
+ },
+ {
+ "name": "Redevances pour logiciels"
+ },
+ {
+ "name": "Redevances pour marques"
+ }
+ ],
+ "name": "REDEVANCES POUR BREVETS, LICENCES, LOGICIELS ET DROITS SIMILAIRES"
+ },
+ {
+ "children": [
+ {
+ "name": "Commissions sur cartes de cr\u00e9dit"
+ },
+ {
+ "name": "Frais sur titres (achat, vente, garde)"
+ },
+ {
+ "name": "Location de coffres"
+ },
+ {
+ "name": "Frais sur effets"
+ },
+ {
+ "name": "Frais d'\u00e9mission d'emprunts"
+ },
+ {
+ "name": "Autres frais bancaires"
+ }
+ ],
+ "name": "FRAIS BANCAIRES"
+ },
+ {
+ "name": "FRAIS DE FORMATION DU PERSONNEL"
+ }
+ ],
+ "name": "SERVICES EXT\u00c9RIEURS B"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "pour risques et charges"
+ },
+ {
+ "name": "pour d\u00e9pr\u00e9ciation des immobilisations incorporelles"
+ },
+ {
+ "name": "pour grosses r\u00e9parations"
+ },
+ {
+ "name": "pour d\u00e9pr\u00e9ciation des immobilisations corporelles"
+ }
+ ],
+ "name": "DOTATIONS AUX PROVISIONS D'EXPLOITATION"
+ },
+ {
+ "children": [
+ {
+ "name": "pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res"
+ },
+ {
+ "name": "pour risques et charges"
+ }
+ ],
+ "name": "DOTATIONS AUX PROVISIONS FINANCI\u00c8RES"
+ }
+ ],
+ "name": "DOTATIONS AUX PROVISIONS"
+ },
+ {
+ "children": [
+ {
+ "name": "QUOTE-PART DE R\u00c9SULTAT ANNUL\u00c9E SUR EX\u00c9CUTION PARTIELLE DE CONTRATS PLURI-EXERCICES"
+ },
+ {
+ "children": [
+ {
+ "name": "Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)"
+ },
+ {
+ "name": "Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)"
+ }
+ ],
+ "name": "QUOTE-PART DE R\u00c9SULTAT SUR OP\u00c9RATIONS FAITES EN COMMUN"
+ },
+ {
+ "name": "VALEUR COMPTABLE DES CESSIONS COURANTES D'IMMOBILISATIONS"
+ },
+ {
+ "children": [
+ {
+ "name": "Clients"
+ },
+ {
+ "name": "Autres d\u00e9biteurs"
+ }
+ ],
+ "name": "PERTES SUR CR\u00c9ANCES CLIENTS ET AUTRES D\u00c9BITEURS"
+ },
+ {
+ "children": [
+ {
+ "name": "Dons"
+ },
+ {
+ "name": "Jetons de pr\u00e9sence et autres r\u00e9mun\u00e9rations d'administrateurs"
+ },
+ {
+ "name": "M\u00e9c\u00e9nat"
+ }
+ ],
+ "name": "CHARGES DIVERSES"
+ },
+ {
+ "children": [
+ {
+ "name": "sur risques \u00e0 court terme"
+ },
+ {
+ "name": "sur cr\u00e9ances"
+ },
+ {
+ "name": "sur stocks"
+ },
+ {
+ "name": "Autres charges provisionn\u00e9es"
+ }
+ ],
+ "name": "CHARGES PROVISIONN\u00c9ES D'EXPLOITATION"
+ }
+ ],
+ "name": "AUTRES CHARGES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats sur dettes diverses"
+ },
+ {
+ "name": "Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs"
+ },
+ {
+ "name": "Comptes courants bloqu\u00e9s"
+ },
+ {
+ "name": "Int\u00e9r\u00eats sur obligations cautionn\u00e9es"
+ },
+ {
+ "name": "Int\u00e9r\u00eats sur dettes commerciales"
+ },
+ {
+ "name": "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de tr\u00e9sorerie et d\u2019escompte"
+ }
+ ],
+ "name": "AUTRES INT\u00c9R\u00caTS"
+ },
+ {
+ "children": [
+ {
+ "name": "Dettes li\u00e9es \u00e0 des participations"
+ },
+ {
+ "name": "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit"
+ },
+ {
+ "name": "Emprunts obligataires"
+ }
+ ],
+ "name": "INT\u00c9R\u00caTS DES EMPRUNTS"
+ },
+ {
+ "name": "ESCOMPTES ACCORD\u00c9S"
+ },
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats dans loyers des autres contrats"
+ },
+ {
+ "name": "Int\u00e9r\u00eats dans loyers de cr\u00e9dit-bail mobilier"
+ },
+ {
+ "name": "Int\u00e9r\u00eats dans loyers de cr\u00e9dit-bail immobilier"
+ }
+ ],
+ "name": "INT\u00c9R\u00caTS DANS LOYERS DE CR\u00c9DIT-BAIL ET CONTRATS ASSIMIL\u00c9S"
+ },
+ {
+ "name": "PERTES SUR CESSIONS DE TITRES DE PLACEMENT"
+ },
+ {
+ "name": "PERTES DE CHANGE"
+ },
+ {
+ "children": [
+ {
+ "name": "sur risques financiers"
+ },
+ {
+ "name": "Autres charges provisionn\u00e9es financi\u00e8res"
+ },
+ {
+ "name": "sur titres de placement"
+ }
+ ],
+ "name": "CHARGES PROVISIONN\u00c9ES FINANCI\u00c8RES"
+ },
+ {
+ "name": "ESCOMPTES DES EFFETS DE COMMERCE"
+ },
+ {
+ "children": [
+ {
+ "name": "sur instruments de tr\u00e9sorerie"
+ },
+ {
+ "name": "sur rentes viag\u00e8res"
+ },
+ {
+ "name": "sur op\u00e9rations financi\u00e8res"
+ }
+ ],
+ "name": "PERTES SUR RISQUES FINANCIERS"
+ }
+ ],
+ "name": "FRAIS FINANCIERS ET CHARGES ASSIMIL\u00c9ES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs"
+ },
+ {
+ "name": "Suppl\u00e9ment familial"
+ },
+ {
+ "name": "Autres r\u00e9mun\u00e9rations directes"
+ },
+ {
+ "name": "Appointements salaires et commissions"
+ },
+ {
+ "name": "Primes et gratifications"
+ },
+ {
+ "name": "Cong\u00e9s pay\u00e9s"
+ },
+ {
+ "name": "Avantages en nature"
+ },
+ {
+ "name": "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d'embauche"
+ }
+ ],
+ "name": "R\u00c9MUN\u00c9RATIONS DIRECTES VERS\u00c9ES AU PERSONNEL NATIONAL"
+ },
+ {
+ "children": [
+ {
+ "name": "R\u00e9mun\u00e9ration du travail de l'exploitant"
+ },
+ {
+ "name": "Charges sociales"
+ }
+ ],
+ "name": "R\u00c9MUN\u00c9RATIONS ET CHARGES SOCIALES DE L'EXPLOITANT INDIVIDUEL"
+ },
+ {
+ "children": [
+ {
+ "name": "M\u00e9decine du travail et pharmacie"
+ },
+ {
+ "name": "Versements aux Syndicats et Comit\u00e9s d'entreprise, d'\u00e9tablissement"
+ },
+ {
+ "name": "Versements aux autres oeuvres sociales"
+ },
+ {
+ "name": "Versements aux Comit\u00e9s d'hygi\u00e8ne et de s\u00e9curit\u00e9"
+ }
+ ],
+ "name": "AUTRES CHARGES SOCIALES"
+ },
+ {
+ "children": [
+ {
+ "name": "Suppl\u00e9ment familial"
+ },
+ {
+ "name": "Cong\u00e9s pay\u00e9s"
+ },
+ {
+ "name": "Appointements salaires et commissions"
+ },
+ {
+ "name": "Autres r\u00e9mun\u00e9rations directes"
+ },
+ {
+ "name": "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs"
+ },
+ {
+ "name": "Avantages en nature"
+ },
+ {
+ "name": "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d'embauche"
+ },
+ {
+ "name": "Primes et gratifications"
+ }
+ ],
+ "name": "R\u00c9MUN\u00c9RATIONS DIRECTES VERS\u00c9ES AU PERSONNEL NON NATIONAL"
+ },
+ {
+ "children": [
+ {
+ "name": "Indemnit\u00e9s d'expatriation"
+ },
+ {
+ "name": "Indemnit\u00e9s de logement"
+ },
+ {
+ "name": "Autres indemnit\u00e9s et avantages divers"
+ },
+ {
+ "name": "Indemnit\u00e9s de repr\u00e9sentation"
+ }
+ ],
+ "name": "INDEMNIT\u00c9S FORFAITAIRES VERS\u00c9ES AU PERSONNEL"
+ },
+ {
+ "children": [
+ {
+ "name": "Charges sociales sur r\u00e9mun\u00e9ration du personnel national"
+ },
+ {
+ "name": "Charges sociales sur r\u00e9mun\u00e9ration du personnel non national"
+ }
+ ],
+ "name": "CHARGES SOCIALES"
+ },
+ {
+ "children": [
+ {
+ "name": "Personnel int\u00e9rimaire"
+ },
+ {
+ "name": "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entreprise"
+ }
+ ],
+ "name": "R\u00c9MUN\u00c9RATION TRANSF\u00c9R\u00c9E DE PERSONNEL EXT\u00c9RIEUR"
+ }
+ ],
+ "name": "CHARGES DE PERSONNEL"
+ },
+ {
+ "children": [
+ {
+ "name": "TRANSPORTS POUR LE COMPTE DE TIERS"
+ },
+ {
+ "name": "TRANSPORTS DU PERSONNEL"
+ },
+ {
+ "name": "TRANSPORTS DE PLIS"
+ },
+ {
+ "children": [
+ {
+ "name": "Transports administratifs"
+ },
+ {
+ "name": "Transports entre \u00e9tablissements ou chantiers"
+ },
+ {
+ "name": "Voyages et d\u00e9placements"
+ }
+ ],
+ "name": "AUTRES FRAIS DE TRANSPORT"
+ },
+ {
+ "name": "TRANSPORTS SUR VENTES"
+ },
+ {
+ "name": "TRANSPORTS SUR ACHATS()"
+ }
+ ],
+ "name": "TRANSPORTS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Fournitures de magasin"
+ },
+ {
+ "name": "Produits d'entretien"
+ },
+ {
+ "name": "Fournitures de bureau"
+ },
+ {
+ "name": "Mati\u00e8res combustibles"
+ },
+ {
+ "name": "Mati\u00e8res consommables"
+ },
+ {
+ "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)"
+ },
+ {
+ "name": "Fournitures d'atelier et d'usine"
+ }
+ ],
+ "name": "ACHATS STOCK\u00c9S DE MATI\u00c8RES ET FOURNITURES CONSOMMABLES"
+ },
+ {
+ "children": [
+ {
+ "name": "Fournitures d'entretien non stockables"
+ },
+ {
+ "name": "Fournitures de bureau non stockables"
+ },
+ {
+ "name": "Achats de petit mat\u00e9riel et outillage"
+ },
+ {
+ "name": "Achats d'\u00e9tudes et prestations de services"
+ },
+ {
+ "name": "Fournitures non stockables -Eau"
+ },
+ {
+ "name": "Fournitures non stockables - Electricit\u00e9"
+ },
+ {
+ "name": "Fournitures non stockables \u2013 Autres \u00e9nergies"
+ },
+ {
+ "name": "Achats de travaux, mat\u00e9riels et \u00e9quipements"
+ },
+ {
+ "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)"
+ }
+ ],
+ "name": "AUTRES ACHATS"
+ },
+ {
+ "children": [
+ {
+ "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)"
+ },
+ {
+ "name": "aux entreprises du groupe dans la R\u00e9gion"
+ },
+ {
+ "name": "aux entreprises du groupe hors R\u00e9gion"
+ },
+ {
+ "name": "hors R\u00e9gion"
+ },
+ {
+ "name": "dans la R\u00e9gion"
+ }
+ ],
+ "name": "ACHATS DE MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES"
+ },
+ {
+ "children": [
+ {
+ "name": "Variations des stocks d'autres approvisionnements"
+ },
+ {
+ "name": "Variations des stocks de marchandises"
+ },
+ {
+ "name": "Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es"
+ }
+ ],
+ "name": "VARIATIONS DES STOCKS DE BIENS ACHET\u00c9S"
+ },
+ {
+ "children": [
+ {
+ "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)"
+ },
+ {
+ "name": "hors R\u00e9gion"
+ },
+ {
+ "name": "aux entreprises du groupe dans la R\u00e9gion"
+ },
+ {
+ "name": "aux entreprises du groupe hors R\u00e9gion"
+ },
+ {
+ "name": "dans la R\u00e9gion"
+ }
+ ],
+ "name": "ACHATS DE MARCHANDISES"
+ },
+ {
+ "children": [
+ {
+ "name": "Emballages \u00e0 usage mixte"
+ },
+ {
+ "name": "Emballages perdus"
+ },
+ {
+ "name": "Emballages r\u00e9cup\u00e9rables non identifiables"
+ },
+ {
+ "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)"
+ }
+ ],
+ "name": "ACHATS D'EMBALLAGES"
+ }
+ ],
+ "name": "ACHATS ET VARIATIONS DE STOCKS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Documentation technique"
+ },
+ {
+ "name": "Documentation g\u00e9n\u00e9rale"
+ },
+ {
+ "name": "\u00c9tudes et recherches"
+ }
+ ],
+ "name": "\u00c9TUDES, RECHERCHES ET DOCUMENTATION"
+ },
+ {
+ "children": [
+ {
+ "name": "Locations de terrains"
+ },
+ {
+ "name": "Malis sur emballages"
+ },
+ {
+ "name": "Locations et charges locatives diverses"
+ },
+ {
+ "name": "Locations de mat\u00e9riels et outillages"
+ },
+ {
+ "name": "Locations de b\u00e2timents"
+ },
+ {
+ "name": "Locations d'emballages"
+ }
+ ],
+ "name": "LOCATIONS ET CHARGES LOCATIVES"
+ },
+ {
+ "children": [
+ {
+ "name": "Frais de t\u00e9l\u00e9phone"
+ },
+ {
+ "name": "Frais de t\u00e9l\u00e9copie"
+ },
+ {
+ "name": "Frais de t\u00e9lex"
+ },
+ {
+ "name": "Autres frais de t\u00e9l\u00e9communications"
+ }
+ ],
+ "name": "FRAIS DE T\u00c9L\u00c9COMMUNICATIONS"
+ },
+ {
+ "children": [
+ {
+ "name": "Maintenance"
+ },
+ {
+ "name": "Autres entretiens et r\u00e9parations"
+ },
+ {
+ "name": "Entretien et r\u00e9parations des biens immobiliers"
+ },
+ {
+ "name": "Entretien et r\u00e9parations des biens mobiliers"
+ }
+ ],
+ "name": "ENTRETIEN, R\u00c9PARATIONS ET MAINTENANCE"
+ },
+ {
+ "children": [
+ {
+ "name": "Assurances multirisques"
+ },
+ {
+ "name": "Assurances transport sur ventes"
+ },
+ {
+ "name": "Assurances mat\u00e9riel de transport"
+ },
+ {
+ "name": "Assurances risques d'exploitation"
+ },
+ {
+ "name": "Assurances transport sur achats"
+ },
+ {
+ "name": "Assurances responsabilit\u00e9 du producteur"
+ },
+ {
+ "name": "Assurances insolvabilit\u00e9 clients"
+ },
+ {
+ "name": "Autres primes d'assurances"
+ }
+ ],
+ "name": "PRIMES D'ASSURANCE"
+ },
+ {
+ "name": "SOUS-TRAITANCE G\u00c9N\u00c9RALE"
+ },
+ {
+ "children": [
+ {
+ "name": "Catalogues, imprim\u00e9s publicitaires"
+ },
+ {
+ "name": "Autres charges de publicit\u00e9 et relations publiques"
+ },
+ {
+ "name": "Foires et expositions"
+ },
+ {
+ "name": "Publications"
+ },
+ {
+ "name": "Cadeaux \u00e0 la client\u00e8le"
+ },
+ {
+ "name": "Frais de colloques, s\u00e9minaires, conf\u00e9rences"
+ },
+ {
+ "name": "Annonces, insertions"
+ },
+ {
+ "name": "\u00c9chantillons"
+ }
+ ],
+ "name": "PUBLICIT\u00c9, PUBLICATIONS, RELATIONS PUBLIQUES"
+ },
+ {
+ "children": [
+ {
+ "name": "Contrats assimil\u00e9s"
+ },
+ {
+ "name": "Cr\u00e9dit-bail mobilier"
+ },
+ {
+ "name": "Cr\u00e9dit-bail immobilier"
+ }
+ ],
+ "name": "REDEVANCES DE CR\u00c9DIT-BAIL ET CONTRATS ASSIMIL\u00c9S"
+ }
+ ],
+ "name": "SERVICES EXT\u00c9RIEURS A"
+ }
+ ],
+ "name": "Comptes de charges"
+ }
+ ],
+ "name": "Comptes de gestion"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "VIREMENTS DE FONDS"
+ },
+ {
+ "name": "R\u00c9GIES D'AVANCE"
+ },
+ {
+ "name": "ACCR\u00c9DITIFS"
+ },
+ {
+ "name": "AUTRES VIREMENTS INTERNES"
+ }
+ ],
+ "name": "R\u00c9GIES D'AVANCES, ACCR\u00c9DITIFS ET VIREMENTS INTERNES"
+ },
+ {
+ "children": [
+ {
+ "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES BANQUES"
+ },
+ {
+ "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES D\u2019INSTRUMENTS DE TR\u00c9SORERIE"
+ },
+ {
+ "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES \u00c9TABLISSEMENTS FINANCIERS ET ASSIMIL\u00c9S"
+ },
+ {
+ "name": "D\u00c9PR\u00c9CIATIONS DES TITRES DE PLACEMENT"
+ },
+ {
+ "name": "D\u00c9PR\u00c9CIATIONS DES TITRES ET VALEURS \u00c0 ENCAISSER"
+ },
+ {
+ "name": "RISQUES PROVISIONN\u00c9S \u00c0 CARACT\u00c8RE FINANCIER"
+ }
+ ],
+ "name": "D\u00c9PR\u00c9CIATIONS ET RISQUES PROVISIONN\u00c9S"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Bons de souscription d'obligations"
+ },
+ {
+ "name": "Bons de souscription d'actions"
+ }
+ ],
+ "name": "BONS DE SOUSCRIPTION"
+ },
+ {
+ "name": "AUTRES VALEURS ASSIMIL\u00c9ES"
+ },
+ {
+ "children": [
+ {
+ "name": "Bons de caisse \u00e0 court terme"
+ },
+ {
+ "name": "Titres d'organismes financiers"
+ },
+ {
+ "name": "Titres du Tr\u00e9sor \u00e0 court terme"
+ }
+ ],
+ "name": "TITRES DU TR\u00c9SOR ET BONS DE CAISSE \u00c0 COURT TERME"
+ },
+ {
+ "name": "TITRES N\u00c9GOCIABLES HORS REGION"
+ },
+ {
+ "children": [
+ {
+ "name": "Actions"
+ },
+ {
+ "name": "Obligations"
+ },
+ {
+ "name": "Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme"
+ }
+ ],
+ "name": "INT\u00c9R\u00caTS COURUS"
+ },
+ {
+ "children": [
+ {
+ "name": "Obligations non cot\u00e9es"
+ },
+ {
+ "name": "Obligations cot\u00e9es"
+ },
+ {
+ "name": "Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle"
+ },
+ {
+ "name": "Autres titres conf\u00e9rant un droit de cr\u00e9ance"
+ }
+ ],
+ "name": "OBLIGATIONS"
+ },
+ {
+ "children": [
+ {
+ "name": "Actions propres"
+ },
+ {
+ "name": "Actions cot\u00e9es"
+ },
+ {
+ "name": "Actions non cot\u00e9es"
+ },
+ {
+ "name": "Actions d\u00e9membr\u00e9es (certificats d'investissement ; droits de vote)"
+ },
+ {
+ "name": "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9"
+ }
+ ],
+ "name": "ACTIONS"
+ }
+ ],
+ "name": "TITRES DE PLACEMENT"
+ },
+ {
+ "children": [
+ {
+ "name": "CARTES DE CR\u00c9DIT \u00c0 ENCAISSER"
+ },
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats \u00e9chus des obligations"
+ },
+ {
+ "name": "Coupons \u00e9chus"
+ },
+ {
+ "name": "Ch\u00e8ques de voyage"
+ },
+ {
+ "name": "Billets de fonds"
+ },
+ {
+ "name": "Warrants"
+ }
+ ],
+ "name": "AUTRES VALEURS \u00c0 L'ENCAISSEMENT"
+ },
+ {
+ "name": "EFFETS \u00c0 L'ENCAISSEMENT"
+ },
+ {
+ "name": "CH\u00c8QUES \u00c0 ENCAISSER"
+ },
+ {
+ "name": "EFFETS \u00c0 ENCAISSER"
+ },
+ {
+ "name": "CH\u00c8QUES \u00c0 L'ENCAISSEMENT"
+ }
+ ],
+ "name": "VALEURS \u00c0 ENCAISSER"
+ },
+ {
+ "children": [
+ {
+ "name": "BANQUES, INTERETS COURUS"
+ },
+ {
+ "name": "BANQUES AUTRES ETATS ZONE MONETAIRE"
+ },
+ {
+ "name": "BANQUES AUTRES \u00c9TATS REGION"
+ },
+ {
+ "children": [
+ {
+ "name": "BANQUE Y"
+ },
+ {
+ "name": "BANQUES X"
+ }
+ ],
+ "name": "BANQUES LOCALES"
+ },
+ {
+ "name": "BANQUES HORS ZONE MONETAIRE"
+ }
+ ],
+ "name": "BANQUES"
+ },
+ {
+ "children": [
+ {
+ "name": "CH\u00c8QUES POSTAUX"
+ },
+ {
+ "name": "SOCI\u00c9T\u00c9S DE GESTION ET D'INTERM\u00c9DIATION (S.G.I.)"
+ },
+ {
+ "name": "AUTRES ORGANISMES FINANCIERS"
+ },
+ {
+ "name": "ETABLISSEMENTS FINANCIERS, INTERETS COURUS"
+ },
+ {
+ "name": "TR\u00c9SOR"
+ }
+ ],
+ "name": "\u00c9TABLISSEMENTS FINANCIERS ET ASSIMIL\u00c9S"
+ },
+ {
+ "children": [
+ {
+ "name": "OPTIONS DE TAUX D'INT\u00c9R\u00caT"
+ },
+ {
+ "name": "OPTIONS DE TAUX BOURSIERS"
+ },
+ {
+ "name": "OPTIONS DE TAUX DE CHANGE"
+ },
+ {
+ "name": "AVOIRS D'OR ET AUTRES M\u00c9TAUX PR\u00c9CIEUX ()"
+ },
+ {
+ "name": "INSTRUMENTS DE MARCH\u00c9S \u00c0 TERME"
+ }
+ ],
+ "name": "INSTRUMENTS DE TR\u00c9SORERIE"
+ },
+ {
+ "children": [
+ {
+ "name": "BANQUES, CREDITS DE TRESORERIE, INTERETS COURUS"
+ },
+ {
+ "name": "ESCOMPTE DE CR\u00c9DITS ORDINAIRES"
+ },
+ {
+ "name": "ESCOMPTE DE CR\u00c9DITS DE CAMPAGNE"
+ },
+ {
+ "name": "CR\u00c9DITS DE TR\u00c9SORERIE"
+ }
+ ],
+ "name": "BANQUES, CR\u00c9DITS DE TR\u00c9SORERIE ET D'ESCOMPTE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "en unit\u00e9s mon\u00e9taires l\u00e9gales"
+ },
+ {
+ "name": "en devises"
+ }
+ ],
+ "name": "CAISSE SI\u00c8GE SOCIAL"
+ },
+ {
+ "children": [
+ {
+ "name": "en devises"
+ },
+ {
+ "name": "en unit\u00e9s mon\u00e9taires l\u00e9gales"
+ }
+ ],
+ "name": "CAISSE SUCCURSALE A"
+ },
+ {
+ "children": [
+ {
+ "name": "en unit\u00e9s mon\u00e9taires l\u00e9gales"
+ },
+ {
+ "name": "en devises"
+ }
+ ],
+ "name": "CAISSE SUCCURSALE B"
+ }
+ ],
+ "name": "CAISSE"
+ }
+ ],
+ "name": "Comptes financiers"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "\u00c9tat, fonds de dotation \u00e0 recevoir"
+ },
+ {
+ "name": "\u00c9tat, obligations cautionn\u00e9es"
+ },
+ {
+ "name": "\u00c9tat, fonds r\u00e9glement\u00e9 provisionn\u00e9"
+ },
+ {
+ "name": "\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts"
+ },
+ {
+ "name": "\u00c9tat, subventions d'\u00e9quilibre \u00e0 recevoir"
+ },
+ {
+ "name": "\u00c9tat, subventions d'\u00e9quipement \u00e0 recevoir"
+ },
+ {
+ "name": "\u00c9tat, subventions d'exploitation \u00e0 recevoir"
+ }
+ ],
+ "name": "\u00c9TAT, CR\u00c9ANCES ET DETTES DIVERSES"
+ },
+ {
+ "children": [
+ {
+ "name": "\u00c9tat, cr\u00e9dit de T.V.A. \u00e0 reporter"
+ },
+ {
+ "name": "\u00c9tat, T.V.A. due"
+ }
+ ],
+ "name": "\u00c9TAT, T.V.A. DUE OU CR\u00c9DIT DE T.V.A."
+ },
+ {
+ "children": [
+ {
+ "name": "T.V.A. transf\u00e9r\u00e9e par d'autres entreprises"
+ },
+ {
+ "name": "T.V.A. r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges"
+ },
+ {
+ "name": "T.V.A. r\u00e9cup\u00e9rable sur factures non parvenues"
+ },
+ {
+ "name": "T.V.A. r\u00e9cup\u00e9rable sur achats"
+ },
+ {
+ "name": "T.V.A. r\u00e9cup\u00e9rable sur transport"
+ },
+ {
+ "name": "T.V.A. r\u00e9cup\u00e9rable sur immobilisations"
+ }
+ ],
+ "name": "\u00c9TAT, T.V.A. R\u00c9CUP\u00c9RABLE"
+ },
+ {
+ "children": [
+ {
+ "name": "Produits \u00e0 recevoir"
+ },
+ {
+ "name": "Charges \u00e0 payer"
+ }
+ ],
+ "name": "\u00c9TAT, CHARGES \u00c0 PAYER ET PRODUITS \u00c0 RECEVOIR"
+ },
+ {
+ "name": "\u00c9TAT, IMP\u00d4T SUR LES B\u00c9N\u00c9FICES"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres imp\u00f4ts et taxes"
+ },
+ {
+ "name": "Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s"
+ },
+ {
+ "name": "Imp\u00f4ts et taxes recouvrables sur des obligataires"
+ },
+ {
+ "name": "Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques"
+ },
+ {
+ "name": "Imp\u00f4ts et taxes d'Etat"
+ },
+ {
+ "name": "Droits de douane"
+ }
+ ],
+ "name": "\u00c9TAT, AUTRES IMP\u00d4TS ET TAXES"
+ },
+ {
+ "children": [
+ {
+ "name": "T.V.A. factur\u00e9e sur ventes"
+ },
+ {
+ "name": "T.V.A. factur\u00e9e sur prestations de services"
+ },
+ {
+ "name": "T.V.A. factur\u00e9e sur travaux"
+ }
+ ],
+ "name": "\u00c9TAT, T.V.A. FACTUR\u00c9E"
+ },
+ {
+ "name": "\u00c9TAT, AUTRES TAXES SUR LE CHIFFRE D'AFFAIRES"
+ },
+ {
+ "children": [
+ {
+ "name": "Imp\u00f4t G\u00e9n\u00e9ral sur le revenu"
+ },
+ {
+ "name": "Imp\u00f4ts sur salaires"
+ },
+ {
+ "name": "Contribution nationale"
+ },
+ {
+ "name": "Contribution nationale de solidarit\u00e9"
+ },
+ {
+ "name": "Autres imp\u00f4ts et contributions"
+ }
+ ],
+ "name": "\u00c9TAT, IMP\u00d4TS RETENUS \u00c0 LA SOURCE"
+ }
+ ],
+ "name": "\u00c9TAT ET COLLECTIVIT\u00c9S PUBLIQUES"
+ },
+ {
+ "children": [
+ {
+ "name": "CR\u00c9ANCES SUR TRAVAUX NON ENCORE FACTURABLES"
+ },
+ {
+ "children": [
+ {
+ "name": "Produits"
+ },
+ {
+ "name": "Charges"
+ }
+ ],
+ "name": "R\u00c9PARTITION P\u00c9RIODIQUE DES CHARGES ET DES PRODUITS"
+ },
+ {
+ "name": "PRODUITS CONSTAT\u00c9S D'AVANCE"
+ },
+ {
+ "name": "CHARGES CONSTAT\u00c9ES D'AVANCE"
+ },
+ {
+ "children": [
+ {
+ "name": "D\u00e9biteurs divers"
+ },
+ {
+ "name": "Cr\u00e9diteurs divers"
+ }
+ ],
+ "name": "COMPTES D'ATTENTE"
+ },
+ {
+ "children": [
+ {
+ "name": "Titres de participation"
+ },
+ {
+ "name": "Titres de placement"
+ },
+ {
+ "name": "Titres immobilis\u00e9s"
+ }
+ ],
+ "name": "VERSEMENTS RESTANT \u00c0 EFFECTUER SUR TITRES NON LIB\u00c9R\u00c9S"
+ },
+ {
+ "children": [
+ {
+ "name": "Augmentation des cr\u00e9ances"
+ },
+ {
+ "name": "Diminution des dettes"
+ },
+ {
+ "name": "Diff\u00e9rences compens\u00e9es par couverture de change"
+ }
+ ],
+ "name": "\u00c9CARTS DE CONVERSION - PASSIF"
+ },
+ {
+ "children": [
+ {
+ "name": "Augmentation des dettes"
+ },
+ {
+ "name": "Diminution des cr\u00e9ances"
+ },
+ {
+ "name": "Diff\u00e9rences compens\u00e9es par couverture de change"
+ }
+ ],
+ "name": "\u00c9CARTS DE CONVERSION - ACTIF"
+ }
+ ],
+ "name": "D\u00c9BITEURS ET CR\u00c9DITEURS DIVERS"
+ },
+ {
+ "children": [
+ {
+ "name": "ASSOCI\u00c9S, OP\u00c9RATIONS FAITES EN COMMUN"
+ },
+ {
+ "children": [
+ {
+ "name": "Associ\u00e9s, capital appel\u00e9 non vers\u00e9"
+ },
+ {
+ "name": "Associ\u00e9s, versements re\u00e7us sur augmentation de capital"
+ },
+ {
+ "name": "Associ\u00e9s, versements anticip\u00e9s"
+ },
+ {
+ "name": "Actionnaires d\u00e9faillants"
+ },
+ {
+ "name": "Associ\u00e9s apports en nature"
+ },
+ {
+ "name": "Associ\u00e9s apports en num\u00e9raire"
+ },
+ {
+ "name": "Actionnaires, capital souscrit appel\u00e9 non vers\u00e9"
+ },
+ {
+ "name": "Associ\u00e9s, autres apports"
+ },
+ {
+ "name": "Associ\u00e9s, capital \u00e0 rembourser"
+ }
+ ],
+ "name": "ASSOCI\u00c9S, OP\u00c9RATIONS SUR LE CAPITAL"
+ },
+ {
+ "name": "GROUPE, COMPTES COURANTS"
+ },
+ {
+ "name": "ACTIONNAIRES, RESTANT D\u00db SUR CAPITAL APPEL\u00c9"
+ },
+ {
+ "children": [
+ {
+ "name": "Int\u00e9r\u00eats courus"
+ },
+ {
+ "name": "Principal"
+ }
+ ],
+ "name": "ASSOCI\u00c9S, COMPTES COURANTS"
+ },
+ {
+ "name": "ASSOCI\u00c9S, DIVIDENDES \u00c0 PAYER"
+ }
+ ],
+ "name": "ASSOCI\u00c9S ET GROUPE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Organismes internationaux, fonds de dotation \u00e0 recevoir"
+ },
+ {
+ "name": "Organismes internationaux, subventions \u00e0 recevoir"
+ }
+ ],
+ "name": "ORGANISMES INTERNATIONAUX, FONDS DE DOTATION ET SUBVENTIONS \u00c0 RECEVOIR"
+ },
+ {
+ "name": "OP\u00c9RATIONS AVEC LES AUTRES ORGANISMES INTERNATIONAUX"
+ },
+ {
+ "name": "OP\u00c9RATIONS AVEC LES ORGANISMES AFRICAINS"
+ }
+ ],
+ "name": "ORGANISMES INTERNATIONAUX"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Autres cotisations sociales"
+ },
+ {
+ "name": "Caisse de retraite obligatoire"
+ },
+ {
+ "name": "Caisse de retraite facultative"
+ },
+ {
+ "name": "Prestations familiales"
+ },
+ {
+ "name": "Accidents de travail"
+ }
+ ],
+ "name": "S\u00c9CURIT\u00c9 SOCIALE"
+ },
+ {
+ "children": [
+ {
+ "name": "T.V.A. sur factures \u00e0 \u00e9tablir"
+ },
+ {
+ "name": "T.V.A. factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame"
+ },
+ {
+ "name": "Mutuelle"
+ }
+ ],
+ "name": "AUTRES ORGANISMES SOCIAUX"
+ },
+ {
+ "name": "CAISSES DE RETRAITE COMPL\u00c9MENTAIRE"
+ },
+ {
+ "children": [
+ {
+ "name": "Charges sociales sur gratifications \u00e0 payer"
+ },
+ {
+ "name": "Autres charges \u00e0 payer"
+ },
+ {
+ "name": "Produits \u00e0 recevoir"
+ },
+ {
+ "name": "Charges sociales sur cong\u00e9s \u00e0 payer"
+ }
+ ],
+ "name": "ORGANISMES SOCIAUX, CHARGES \u00c0 PAYER ET PRODUITS \u00c0 RECEVOIR"
+ }
+ ],
+ "name": "ORGANISMES SOCIAUX"
+ },
+ {
+ "children": [
+ {
+ "name": "PERSONNEL, PARTICIPATION AUX B\u00c9N\u00c9FICES"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres repr\u00e9sentants du personnel"
+ },
+ {
+ "name": "D\u00e9l\u00e9gu\u00e9s du personnel"
+ },
+ {
+ "name": "Syndicats et Comit\u00e9s d'entreprises, d'\u00c9tablissement"
+ }
+ ],
+ "name": "REPR\u00c9SENTANTS DU PERSONNEL"
+ },
+ {
+ "name": "PERSONNEL, R\u00c9MUN\u00c9RATIONS DUES"
+ },
+ {
+ "children": [
+ {
+ "name": "Personnel, saisies-arr\u00eats"
+ },
+ {
+ "name": "Personnel, avis \u00e0 tiers d\u00e9tenteur"
+ },
+ {
+ "name": "Personnel, oppositions"
+ }
+ ],
+ "name": "PERSONNEL, OPPOSITIONS, SAISIES-ARR\u00caTS"
+ },
+ {
+ "children": [
+ {
+ "name": "Personnel, avances"
+ },
+ {
+ "name": "Personnel, acomptes"
+ },
+ {
+ "name": "Frais avanc\u00e9s et fournitures au personnel"
+ }
+ ],
+ "name": "PERSONNEL, AVANCES ET ACOMPTES"
+ },
+ {
+ "children": [
+ {
+ "name": "Produits \u00e0 recevoir"
+ },
+ {
+ "name": "Autres Charges \u00e0 payer"
+ },
+ {
+ "name": "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer"
+ }
+ ],
+ "name": "PERSONNEL, CHARGES \u00c0 PAYER ET PRODUITS \u00c0 RECEVOIR"
+ },
+ {
+ "name": "PERSONNEL \u2013 D\u00c9P\u00d4TS"
+ },
+ {
+ "children": [
+ {
+ "name": "Organismes sociaux rattach\u00e9s \u00e0 l'entreprise"
+ },
+ {
+ "name": "Allocations familiales"
+ },
+ {
+ "name": "Assistance m\u00e9dicale"
+ },
+ {
+ "name": "Autres oeuvres sociales internes"
+ }
+ ],
+ "name": "PERSONNEL, OEUVRES SOCIALES INTERNES"
+ }
+ ],
+ "name": "PERSONNEL"
+ },
+ {
+ "children": [
+ {
+ "name": "CLIENTS, \u00c9FFETS ESCOMPT\u00c9S NON \u00c9CHUS"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ances en compte"
+ },
+ {
+ "name": "Effets \u00e0 recevoir"
+ }
+ ],
+ "name": "CR\u00c9ANCES SUR CESSIONS D'IMMOBILISATIONS"
+ },
+ {
+ "children": [
+ {
+ "name": "\u00c9tat et Collectivit\u00e9s publiques, Effets \u00e0 recevoir"
+ },
+ {
+ "name": "Organismes Internationaux, Effets \u00e0 recevoir"
+ },
+ {
+ "name": "Clients - Groupe, Effets \u00e0 recevoir"
+ },
+ {
+ "name": "Clients, Effets \u00e0 recevoir"
+ }
+ ],
+ "name": "CLIENTS, \u00c9FFETS \u00c0 RECEVOIR EN PORTEFEUILLE"
+ },
+ {
+ "children": [
+ {
+ "name": "Clients - Groupe"
+ },
+ {
+ "name": "Clients"
+ },
+ {
+ "name": "Client, retenues de garantie"
+ },
+ {
+ "name": "Clients, organismes internationaux"
+ },
+ {
+ "name": "Clients, \u00c9tat et Collectivit\u00e9s publiques"
+ },
+ {
+ "name": "Clients, d\u00e9gr\u00e8vement de Taxes sur la Valeur Ajout\u00e9e (T.V.A.)"
+ }
+ ],
+ "name": "CLIENTS"
+ },
+ {
+ "children": [
+ {
+ "name": "Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s"
+ },
+ {
+ "name": "Clients - Groupe, avances et acomptes re\u00e7us"
+ },
+ {
+ "name": "Clients, avances et acomptes re\u00e7us"
+ },
+ {
+ "name": "Rabais, Remises, Ristournes et autres avoirs \u00e0 accorder"
+ }
+ ],
+ "name": "CLIENTS CR\u00c9DITEURS"
+ },
+ {
+ "children": [
+ {
+ "name": "Clients, factures \u00e0 \u00e9tablir"
+ },
+ {
+ "name": "Clients, int\u00e9r\u00eats courus"
+ }
+ ],
+ "name": "CLIENTS, PRODUITS \u00c0 RECEVOIR"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ances douteuses"
+ },
+ {
+ "name": "Cr\u00e9ances litigieuses"
+ }
+ ],
+ "name": "CR\u00c9ANCES CLIENTS LITIGIEUSES OU DOUTEUSES"
+ }
+ ],
+ "name": "CLIENTS ET COMPTES RATTACH\u00c9S"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Fournisseurs cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre"
+ },
+ {
+ "name": "Fournisseurs - Groupe avances et acomptes vers\u00e9s"
+ },
+ {
+ "name": "Fournisseurs sous-traitants avances et acomptes vers\u00e9s"
+ },
+ {
+ "name": "Fournisseurs avances et acomptes vers\u00e9s"
+ },
+ {
+ "name": "Rabais, Remises, Ristournes et autres avoirs \u00e0 obtenir"
+ }
+ ],
+ "name": "FOURNISSEURS D\u00c9BITEURS"
+ },
+ {
+ "children": [
+ {
+ "name": "Fournisseur, retenues de garantie"
+ },
+ {
+ "name": "Fournisseurs Groupe"
+ },
+ {
+ "name": "Fournisseurs sous-traitants"
+ },
+ {
+ "name": "Fournisseurs"
+ }
+ ],
+ "name": "FOURNISSEURS, DETTES EN COMPTE"
+ },
+ {
+ "children": [
+ {
+ "name": "Fournisseurs, Effets \u00e0 payer"
+ },
+ {
+ "name": "Fournisseurs sous-traitants, Effets \u00e0 payer"
+ },
+ {
+ "name": "Fournisseurs - Groupe, Effets \u00e0 payer"
+ }
+ ],
+ "name": "FOURNISSEURS, EFFETS \u00c0 PAYER"
+ },
+ {
+ "children": [
+ {
+ "name": "Fournisseurs"
+ },
+ {
+ "name": "Fournisseurs sous-traitants"
+ },
+ {
+ "name": "Fournisseurs - Groupe"
+ },
+ {
+ "name": "Fournisseurs, int\u00e9r\u00eats courus"
+ }
+ ],
+ "name": "FOURNISSEURS, FACTURES NON PARVENUES"
+ }
+ ],
+ "name": "FOURNISSEURS ET COMPTES RATTACH\u00c9S"
+ },
+ {
+ "children": [
+ {
+ "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES ORGANISMES INTERNATIONAUX"
+ },
+ {
+ "children": [
+ {
+ "name": "Sur op\u00e9rations H.A.O."
+ },
+ {
+ "name": "Sur op\u00e9rations d'exploitation"
+ }
+ ],
+ "name": "RISQUES PROVISIONN\u00c9S"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ances sur cessions d'immobilisations"
+ },
+ {
+ "name": "Cr\u00e9ances sur cessions de titres de placement"
+ },
+ {
+ "name": "Autres cr\u00e9ances H.A.O."
+ }
+ ],
+ "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES DE CR\u00c9ANCES H.A.O."
+ },
+ {
+ "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES D\u00c9BITEURS DIVERS"
+ },
+ {
+ "children": [
+ {
+ "name": "Associ\u00e9s, op\u00e9rations faites en commun"
+ },
+ {
+ "name": "Groupe, comptes courants"
+ },
+ {
+ "name": "Associ\u00e9s, comptes courants"
+ }
+ ],
+ "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES ASSOCI\u00c9S ET GROUPE"
+ },
+ {
+ "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES \u00c9TAT ET COLLECTIVIT\u00c9S PUBLIQUES"
+ },
+ {
+ "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES ORGANISMES SOCIAUX"
+ },
+ {
+ "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES PERSONNEL"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ances douteuses"
+ },
+ {
+ "name": "Cr\u00e9ances litigieuses"
+ }
+ ],
+ "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES CLIENTS"
+ },
+ {
+ "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES FOURNISSEURS"
+ }
+ ],
+ "name": "D\u00c9PR\u00c9CIATIONS ET RISQUES PROVISIONN\u00c9S (TIERS)"
+ },
+ {
+ "children": [
+ {
+ "name": "AUTRES CR\u00c9ANCES HORS ACTIVIT\u00c9S ORDINAIRES (H.A.O.)"
+ },
+ {
+ "name": "AUTRES DETTES HORS ACTIVITES ORDINAIRES (H.A.O.)"
+ },
+ {
+ "children": [
+ {
+ "name": "Factures \u00e0 \u00e9tablir"
+ },
+ {
+ "name": "Effets \u00e0 recevoir"
+ },
+ {
+ "name": "En compte"
+ },
+ {
+ "name": "Retenues de garantie"
+ }
+ ],
+ "name": "CR\u00c9ANCES SUR CESSIONS D'IMMOBILISATIONS"
+ },
+ {
+ "name": "CR\u00c9ANCES SUR CESSIONS DE TITRES DE PLACEMENT"
+ },
+ {
+ "children": [
+ {
+ "name": "Factures non parvenues"
+ },
+ {
+ "name": "Immobilisations incorporelles"
+ },
+ {
+ "name": "Retenues de garantie"
+ },
+ {
+ "name": "Immobilisations corporelles"
+ }
+ ],
+ "name": "FOURNISSEURS D'INVESTISSEMENTS"
+ },
+ {
+ "name": "FOURNISSEURS D'INVESTISSEMENTS, EFFETS \u00c0 PAYER"
+ },
+ {
+ "name": "DETTES SUR ACQUISITION DE TITRES DE PLACEMENT"
+ }
+ ],
+ "name": "CR\u00c9ANCES ET DETTES HORS ACTIVIT\u00c9S ORDINAIRES (HAO)"
+ }
+ ],
+ "name": "Comptes de tiers"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "COMPTES DE LIAISON DES SOCI\u00c9T\u00c9S EN PARTICIPATION"
+ },
+ {
+ "children": [
+ {
+ "name": "Dettes li\u00e9es \u00e0 des participations (groupe)"
+ },
+ {
+ "name": "Dettes li\u00e9es \u00e0 des participations (hors groupe)"
+ }
+ ],
+ "name": "DETTES LI\u00c9ES \u00c0 DES PARTICIPATIONS"
+ },
+ {
+ "name": "INT\u00c9R\u00caTS COURUS SUR DETTES LI\u00c9ES \u00c0 DES PARTICIPATIONS"
+ },
+ {
+ "name": "DETTES LI\u00c9ES \u00c0 DES SOCI\u00c9T\u00c9S EN PARTICIPATION"
+ },
+ {
+ "name": "COMPTES PERMANENTS NON BLOQU\u00c9S DES \u00c9TABLISSEMENTS ET SUCCURSALES"
+ },
+ {
+ "name": "COMPTES PERMANENTS BLOQU\u00c9S DES \u00c9TABLISSEMENTS ET SUCCURSALES"
+ },
+ {
+ "name": "COMPTES DE LIAISON PRODUITS"
+ },
+ {
+ "name": "COMPTES DE LIAISON CHARGES"
+ }
+ ],
+ "name": "DETTES LI\u00c9ES \u00c0 DES PARTICIPATIONS ET COMPTES DE LIAISON DES ETABLISSEMENTS ET SOCI\u00c9T\u00c9S EN PARTICIPATION"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Autres provisions financi\u00e8res pour risques et charges"
+ },
+ {
+ "name": "Provisions de propre assureur"
+ },
+ {
+ "name": "Provisions pour renouvellement des immobilisations (entreprises concessionnaires)"
+ },
+ {
+ "name": "Provisions pour amendes et p\u00e9nalit\u00e9s"
+ }
+ ],
+ "name": "AUTRES PROVISIONS FINANCI\u00c8RES POUR RISQUES ET CHARGES"
+ },
+ {
+ "name": "PROVISIONS POUR PENSIONS ET OBLIGATIONS SIMILAIRES"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisions pour grosses r\u00e9parations"
+ }
+ ],
+ "name": "PROVISIONS POUR CHARGES \u00c0 REPARTIR SUR PLUSIEURS EXERCICES"
+ },
+ {
+ "name": "PROVISIONS POUR PERTES DE CHANGE"
+ },
+ {
+ "name": "PROVISIONS POUR IMP\u00d4TS"
+ },
+ {
+ "name": "PROVISIONS POUR GARANTIES DONN\u00c9ES AUX CLIENTS"
+ },
+ {
+ "name": "PROVISIONS POUR PERTES SUR MARCH\u00c9S \u00c0 ACH\u00c8VEMENT FUTUR"
+ },
+ {
+ "name": "PROVISIONS POUR LITIGES"
+ }
+ ],
+ "name": "PROVISIONS FINANCIERES POUR RISQUES ET CHARGES"
+ },
+ {
+ "children": [
+ {
+ "name": "AUTRES SUBVENTIONS D'INVESTISSEMENT"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres"
+ },
+ {
+ "name": "\u00c9tat"
+ },
+ {
+ "name": "D\u00e9partements"
+ },
+ {
+ "name": "R\u00e9gions"
+ },
+ {
+ "name": "Entreprises publiques ou mixtes"
+ },
+ {
+ "name": "Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es"
+ },
+ {
+ "name": "Organismes internationaux"
+ },
+ {
+ "name": "Entreprises et organismes priv\u00e9s"
+ }
+ ],
+ "name": "SUBVENTIONS D'\u00c9QUIPEMENT A"
+ },
+ {
+ "name": "SUBVENTIONS D'\u00c9QUIPEMENT B"
+ }
+ ],
+ "name": "SUBVENTIONS D'INVESTISSEMENT"
+ },
+ {
+ "children": [
+ {
+ "name": "AUTRES PROVISIONS ET FONDS R\u00c9GLEMENTES"
+ },
+ {
+ "name": "PLUS-VALUES DE CESSION \u00c0 R\u00c9INVESTIR"
+ },
+ {
+ "children": [
+ {
+ "name": "Pr\u00e9l\u00e8vement pour le Budget"
+ },
+ {
+ "name": "Fonds National"
+ }
+ ],
+ "name": "FONDS R\u00c9GLEMENT\u00c9S"
+ },
+ {
+ "name": "AMORTISSEMENTS D\u00c9ROGATOIRES"
+ },
+ {
+ "children": [
+ {
+ "name": "Hausse de prix"
+ },
+ {
+ "name": "Fluctuation des cours"
+ }
+ ],
+ "name": "PROVISIONS R\u00c9GLEMENT\u00c9ES RELATIVES AUX STOCKS"
+ },
+ {
+ "name": "PROVISIONS POUR INVESTISSEMENT"
+ },
+ {
+ "name": "PROVISION SP\u00c9CIALE DE R\u00c9\u00c9VALUATION"
+ },
+ {
+ "children": [
+ {
+ "name": "Reconstitution des gisements miniers et p\u00e9troliers"
+ }
+ ],
+ "name": "PROVISIONS R\u00c9GLEMENT\u00c9ES RELATIVES AUX IMMOBILISATIONS"
+ }
+ ],
+ "name": "PROVISIONS R\u00c9GLEMENT\u00c9ES ET FONDS ASSIMIL\u00c9S"
+ },
+ {
+ "children": [
+ {
+ "name": "AVANCES RE\u00c7UES DE L'\u00c9TAT"
+ },
+ {
+ "name": "EMPRUNTS ET DETTES AUPR\u00c8S DES \u00c9TABLISSEMENTS DE CR\u00c9DIT"
+ },
+ {
+ "children": [
+ {
+ "name": "Emprunts obligataires convertibles"
+ },
+ {
+ "name": "Emprunts obligataires ordinaires"
+ },
+ {
+ "name": "Autres emprunts obligataires"
+ }
+ ],
+ "name": "EMPRUNTS OBLIGATAIRES"
+ },
+ {
+ "children": [
+ {
+ "name": "Avances bloqu\u00e9es pour augmentation du capital"
+ },
+ {
+ "name": "Avances conditionn\u00e9es par les autres organismes africains"
+ },
+ {
+ "name": "Avances conditionn\u00e9es par l'\u00c9tat"
+ },
+ {
+ "name": "Avances conditionn\u00e9es par les organismes internationaux"
+ },
+ {
+ "name": "Droits du conc\u00e9dant exigibles en nature"
+ }
+ ],
+ "name": "AVANCES ASSORTIES DE CONDITIONS PARTICULI\u00c8RES"
+ },
+ {
+ "children": [
+ {
+ "name": "sur autres emprunts et dettes"
+ },
+ {
+ "name": "sur avances assorties de conditions particuli\u00e8res"
+ },
+ {
+ "name": "sur avances re\u00e7ues et comptes courants bloqu\u00e9s"
+ },
+ {
+ "name": "sur d\u00e9p\u00f4ts et cautionnements re\u00e7us"
+ },
+ {
+ "name": "sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit"
+ },
+ {
+ "name": "sur avances re\u00e7ues de l'\u00c9tat"
+ },
+ {
+ "name": "sur emprunts obligataires"
+ }
+ ],
+ "name": "INT\u00c9R\u00caTS COURUS"
+ },
+ {
+ "children": [
+ {
+ "name": "Cautionnements"
+ },
+ {
+ "name": "D\u00e9p\u00f4ts"
+ }
+ ],
+ "name": "D\u00c9P\u00d4TS ET CAUTIONNEMENTS RECUS"
+ },
+ {
+ "name": "AVANCES RE\u00c7UES ET COMPTES COURANTS BLOQU\u00c9S"
+ },
+ {
+ "children": [
+ {
+ "name": "Dettes du conc\u00e9dant exigibles en nature"
+ },
+ {
+ "name": "Emprunts participatifs"
+ },
+ {
+ "name": "Participation des travailleurs aux b\u00e9n\u00e9fices"
+ },
+ {
+ "name": "Rentes viag\u00e8res capitalis\u00e9es"
+ },
+ {
+ "name": "Billets de fonds"
+ },
+ {
+ "name": "Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s"
+ }
+ ],
+ "name": "AUTRES EMPRUNTS ET DETTES"
+ }
+ ],
+ "name": "EMPRUNTS ET DETTES ASSIMIL\u00c9ES"
+ },
+ {
+ "children": [
+ {
+ "name": "EMPRUNTS \u00c9QUIVALENTS DE CR\u00c9DIT - BAIL IMMOBILIER"
+ },
+ {
+ "name": "EMPRUNTS \u00c9QUIVALENTS DE CR\u00c9DIT - BAIL MOBILIER"
+ },
+ {
+ "children": [
+ {
+ "name": "sur emprunts \u00e9quivalents d\u2019autres contrats"
+ },
+ {
+ "name": "sur emprunts \u00e9quivalents de cr\u00e9dit \u2013 bail mobilier"
+ },
+ {
+ "name": "sur emprunts \u00e9quivalents de cr\u00e9dit \u2013 bail immobilier"
+ }
+ ],
+ "name": "INT\u00c9R\u00caTS COURUS"
+ },
+ {
+ "name": "EMPRUNTS \u00c9QUIVALENTS D\u2019AUTRES CONTRATS"
+ }
+ ],
+ "name": "DETTES DE CR\u00c9DIT - BAIL ET CONTRATS ASSIMIL\u00c9S"
+ },
+ {
+ "children": [
+ {
+ "name": "ACTIONNAIRES, CAPITAL SOUSCRIT, NON APPEL\u00c9"
+ },
+ {
+ "children": [
+ {
+ "name": "Capital souscrit, appel\u00e9, vers\u00e9, amorti"
+ },
+ {
+ "name": "Capital souscrit, non appel\u00e9"
+ },
+ {
+ "name": "Capital souscrit, appel\u00e9, vers\u00e9, non amorti"
+ },
+ {
+ "name": "Capital souscrit, appel\u00e9, non vers\u00e9"
+ },
+ {
+ "name": "Capital souscrit soumis \u00e0 des conditions particuli\u00e8res"
+ }
+ ],
+ "name": "CAPITAL SOCIAL"
+ },
+ {
+ "name": "CAPITAL PERSONNEL"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres dotations"
+ },
+ {
+ "name": "Dotation initiale"
+ },
+ {
+ "name": "Dotations compl\u00e9mentaires"
+ }
+ ],
+ "name": "CAPITAL PAR DOTATION"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres primes"
+ },
+ {
+ "name": "Primes d'\u00e9mission"
+ },
+ {
+ "name": "Primes de fusion"
+ },
+ {
+ "name": "Primes d'apport"
+ },
+ {
+ "name": "Primes de conversion"
+ }
+ ],
+ "name": "PRIMES LI\u00c9ES AUX CAPITAUX PROPRES"
+ },
+ {
+ "children": [
+ {
+ "name": "Pr\u00e9l\u00e8vements d\u2019autoconsommation"
+ },
+ {
+ "name": "Op\u00e9rations courantes"
+ },
+ {
+ "name": "R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles"
+ },
+ {
+ "name": "Apports temporaires"
+ },
+ {
+ "name": "Autres pr\u00e9l\u00e8vements"
+ }
+ ],
+ "name": "COMPTE DE L'EXPLOITANT"
+ },
+ {
+ "children": [
+ {
+ "name": "\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale"
+ },
+ {
+ "name": "\u00c9carts de r\u00e9\u00e9valuation libre"
+ }
+ ],
+ "name": "\u00c9CARTS DE R\u00c9\u00c9VALUATION"
+ }
+ ],
+ "name": "CAPITAL"
+ },
+ {
+ "children": [
+ {
+ "name": "R\u00c9SERVES STATUTAIRES OU CONTRACTUELLES"
+ },
+ {
+ "name": "R\u00c9SERVE L\u00c9GALE"
+ },
+ {
+ "children": [
+ {
+ "name": "R\u00e9serves facultatives"
+ },
+ {
+ "name": "R\u00e9serves diverses"
+ }
+ ],
+ "name": "AUTRES R\u00c9SERVES"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres r\u00e9serves r\u00e9glement\u00e9es"
+ },
+ {
+ "name": "R\u00e9serves cons\u00e9cutives \u00e0 l'octroi de subventions d'investissement"
+ },
+ {
+ "name": "R\u00e9serves de plus-values nettes \u00e0 long terme"
+ }
+ ],
+ "name": "R\u00c9SERVES R\u00c9GLEMENT\u00c9ES"
+ }
+ ],
+ "name": "R\u00c9SERVES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Perte - Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s"
+ },
+ {
+ "name": "Perte nette \u00e0 reporter"
+ }
+ ],
+ "name": "REPORT \u00c0 NOUVEAU D\u00c9BITEUR"
+ },
+ {
+ "name": "REPORT \u00c0 NOUVEAU CR\u00c9DITEUR"
+ }
+ ],
+ "name": "REPORT \u00c0 NOUVEAU"
+ },
+ {
+ "children": [
+ {
+ "name": "R\u00c9SULTAT HORS ACTIVIT\u00c9S ORDINAIRES (R.H.A.O.)"
+ },
+ {
+ "name": "R\u00c9SULTAT NET : PERTE"
+ },
+ {
+ "name": "EXC\u00c9DENT BRUT D'EXPLOITATION (E.B.E.)"
+ },
+ {
+ "name": "R\u00c9SULTAT D'EXPLOITATION (R.E.)"
+ },
+ {
+ "name": "R\u00c9SULTAT FINANCIER (R.F.)"
+ },
+ {
+ "name": "R\u00c9SULTAT DES ACTIVIT\u00c9S ORDINAIRES (R.A.O.)"
+ },
+ {
+ "children": [
+ {
+ "name": "R\u00e9sultat en instance d'affectation : Perte"
+ },
+ {
+ "name": "R\u00e9sultat en instance d'affectation : B\u00e9n\u00e9fice"
+ }
+ ],
+ "name": "R\u00c9SULTAT EN INSANCE D\u2019AFFECTATION"
+ },
+ {
+ "name": "R\u00c9SULTAT NET : B\u00c9N\u00c9FICE"
+ },
+ {
+ "children": [
+ {
+ "name": "Marge brute sur marchandises"
+ },
+ {
+ "name": "Marge brute sur mati\u00e8res"
+ }
+ ],
+ "name": "MARGE BRUTE (M.B.)"
+ },
+ {
+ "name": "VALEUR AJOUT\u00c9E (V.A.)"
+ }
+ ],
+ "name": "R\u00c9SULTAT NET DE L'EXERCICE"
+ }
+ ],
+ "name": "Comptes de capitaux"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "MATI\u00c8RES A"
+ },
+ {
+ "name": "FOURNITURES (A,B)"
+ },
+ {
+ "name": "MATI\u00c8RES B"
+ }
+ ],
+ "name": "MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES"
+ },
+ {
+ "children": [
+ {
+ "name": "FOURNITURES D'ATELIER ET D'USINE"
+ },
+ {
+ "name": "FOURNITURES DE MAGASIN"
+ },
+ {
+ "name": "MATI\u00c8RES CONSOMMABLES"
+ },
+ {
+ "name": "FOURNITURES DE BUREAU"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres emballages"
+ },
+ {
+ "name": "Emballages perdus"
+ },
+ {
+ "name": "Emballages r\u00e9cup\u00e9rables non identifiables"
+ },
+ {
+ "name": "Emballages \u00e0 usage mixte"
+ }
+ ],
+ "name": "EMBALLAGES"
+ },
+ {
+ "name": "AUTRES MATI\u00c8RES"
+ }
+ ],
+ "name": "AUTRES APPROVISIONNEMENTS"
+ },
+ {
+ "children": [
+ {
+ "name": "MARCHANDISES HORS ACTIVIT\u00c9S ORDINAIRES (H.A.O.)"
+ },
+ {
+ "children": [
+ {
+ "name": "Marchandises A2"
+ },
+ {
+ "name": "Marchandises A1"
+ }
+ ],
+ "name": "MARCHANDISES A"
+ },
+ {
+ "children": [
+ {
+ "name": "Marchandises B1"
+ },
+ {
+ "name": "Marchandises B2"
+ }
+ ],
+ "name": "MARCHANDISES B"
+ }
+ ],
+ "name": "MARCHANDISES"
+ },
+ {
+ "children": [
+ {
+ "name": "PRODUITS FINIS A"
+ },
+ {
+ "name": "PRODUITS FINIS B"
+ }
+ ],
+ "name": "PRODUITS FINIS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "D\u00e9chets"
+ },
+ {
+ "name": "Mati\u00e8res de R\u00e9cup\u00e9ration"
+ },
+ {
+ "name": "Rebuts"
+ }
+ ],
+ "name": "PRODUITS R\u00c9SIDUELS"
+ },
+ {
+ "children": [
+ {
+ "name": "Produits interm\u00e9diaires A"
+ },
+ {
+ "name": "Produits interm\u00e9diaires B"
+ }
+ ],
+ "name": "PRODUITS INTERM\u00c9DIAIRES"
+ }
+ ],
+ "name": "PRODUITS INTERM\u00c9DIAIRES ET R\u00c9SIDUELS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Produits interm\u00e9diaires A"
+ },
+ {
+ "name": "Produits interm\u00e9diaires B"
+ }
+ ],
+ "name": "PRODUITS INTERM\u00c9DIAIRES EN COURS"
+ },
+ {
+ "children": [
+ {
+ "name": "Travaux en cours T2"
+ },
+ {
+ "name": "Travaux en cours T1"
+ }
+ ],
+ "name": "TRAVAUX EN COURS"
+ },
+ {
+ "children": [
+ {
+ "name": "Produits en cours P2"
+ },
+ {
+ "name": "Produits en cours P1"
+ }
+ ],
+ "name": "PRODUITS EN COURS"
+ },
+ {
+ "children": [
+ {
+ "name": "Produits r\u00e9siduels A"
+ },
+ {
+ "name": "Produits r\u00e9siduels B"
+ }
+ ],
+ "name": "PRODUITS R\u00c9SIDUELS EN COURS"
+ }
+ ],
+ "name": "PRODUITS EN COURS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Prestations de services S2"
+ },
+ {
+ "name": "Prestations de services S1"
+ }
+ ],
+ "name": "PRESTATIONS DE SERVICES EN COURS"
+ },
+ {
+ "children": [
+ {
+ "name": "\u00c9tudes en cours E2"
+ },
+ {
+ "name": "\u00c9tudes en cours E1"
+ }
+ ],
+ "name": "\u00c9TUDES EN COURS"
+ }
+ ],
+ "name": "SERVICES EN COURS"
+ },
+ {
+ "children": [
+ {
+ "name": "MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES EN COURS DE ROUTE"
+ },
+ {
+ "children": [
+ {
+ "name": "Stock en consignation"
+ },
+ {
+ "name": "Stock en d\u00e9p\u00f4t"
+ }
+ ],
+ "name": "STOCK EN CONSIGNATION OU EN D\u00c9P\u00d4T"
+ },
+ {
+ "name": "MARCHANDISES EN COURS DE ROUTE"
+ },
+ {
+ "name": "AUTRES APPROVISIONNEMENTS EN COURS DE ROUTE"
+ },
+ {
+ "name": "PRODUITS FINIS EN COURS DE ROUTE"
+ },
+ {
+ "name": "STOCK PROVENANT D'IMMOBILISATIONS MISES HORS SERVICE OU AU REBUT"
+ }
+ ],
+ "name": "STOCKS EN COURS DE ROUTE, EN CONSIGNATION OU EN D\u00c9P\u00d4T"
+ },
+ {
+ "children": [
+ {
+ "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS DE MARCHANDISES"
+ },
+ {
+ "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS DE PRODUITS INTERM\u00c9DIAIRES ET R\u00c9SIDUELS"
+ },
+ {
+ "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS DE MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES"
+ },
+ {
+ "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS D'AUTRES APPOVISIONNEMENTS"
+ },
+ {
+ "name": "D\u00c9PR\u00c9CIATIONS DES PRODUCTIONS EN COURS"
+ },
+ {
+ "name": "D\u00c9PR\u00c9CIATIONS DES SERVICES EN COURS"
+ },
+ {
+ "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS DE PRODUITS FINIS"
+ },
+ {
+ "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS EN COURS DE ROUTE, EN CONSIGNATION OU EN D\u00c9P\u00d4T"
+ }
+ ],
+ "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS"
+ }
+ ],
+ "name": "Comptes de stocks et d'en-cours"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "FONDS COMMERCIAL"
+ },
+ {
+ "name": "MARQUES"
+ },
+ {
+ "name": "INVESTISSEMENTS DE CR\u00c9ATION"
+ },
+ {
+ "name": "DROIT AU BAIL"
+ },
+ {
+ "name": "FRAIS DE RECHERCHE ET DE D\u00c9VELOPPEMENT"
+ },
+ {
+ "name": "LOGICIELS"
+ },
+ {
+ "name": "BREVETS, LICENCES, CONCESSIONS ET DROITS SIMILAIRES"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres droits et valeurs incorporels"
+ },
+ {
+ "name": "Frais de recherche et de d\u00e9veloppement"
+ },
+ {
+ "name": "Logiciels"
+ }
+ ],
+ "name": "IMMOBILISATIONS INCORPORELLES EN COURS"
+ },
+ {
+ "name": "AUTRES DROITS ET VALEURS INCORPORELS"
+ }
+ ],
+ "name": "IMMOBILISATIONS INCORPORELLES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Charges \u00e0 \u00e9taler"
+ },
+ {
+ "name": "Frais d'\u00e9mission des emprunts"
+ },
+ {
+ "name": "Charges diff\u00e9r\u00e9es"
+ },
+ {
+ "name": "Frais d'acquisition d'immobilisations"
+ }
+ ],
+ "name": "CHARGES \u00c0 R\u00c9PARTIR SUR PLUSIEURS EXERCICES"
+ },
+ {
+ "children": [
+ {
+ "name": "Frais de fonctionnement ant\u00e9rieurs au d\u00e9marrage"
+ },
+ {
+ "name": "Frais de modification du capital (fusions, scissions, transformations)"
+ },
+ {
+ "name": "Frais d'entr\u00e9e \u00e0 la Bourse"
+ },
+ {
+ "name": "Frais de restructuration"
+ },
+ {
+ "name": "Frais de constitution"
+ },
+ {
+ "name": "Frais de prospection"
+ },
+ {
+ "name": "Frais de publicit\u00e9 et de lancement"
+ },
+ {
+ "name": "Frais divers d'\u00e9tablissement"
+ }
+ ],
+ "name": "FRAIS D'\u00c9TABLISSEMENT"
+ },
+ {
+ "children": [
+ {
+ "name": "Obligations ordinaires"
+ },
+ {
+ "name": "Obligations convertibles"
+ },
+ {
+ "name": "Autres emprunts obligataires"
+ }
+ ],
+ "name": "PRIMES DE REMBOURSEMENT DES OBLIGATIONS"
+ }
+ ],
+ "name": "CHARGES IMMOBILIS\u00c9ES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Autres terrains"
+ },
+ {
+ "name": "Terrains nus"
+ },
+ {
+ "name": "Terrains agricoles et forestiers"
+ },
+ {
+ "name": "Terrains de gisement"
+ }
+ ],
+ "name": "AM\u00c9NAGEMENTS DE TERRAINS EN COURS"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres terrains nus"
+ },
+ {
+ "name": "Terrains \u00e0 b\u00e2tir"
+ }
+ ],
+ "name": "TERRAINS NUS"
+ },
+ {
+ "children": [
+ {
+ "name": "Terrains d'exploitation foresti\u00e8re"
+ },
+ {
+ "name": "Terrains d'exploitation agricole"
+ },
+ {
+ "name": "Autres terrains"
+ }
+ ],
+ "name": "TERRAINS AGRICOLES ET FORESTIERS"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres terrains b\u00e2tis"
+ },
+ {
+ "name": "pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles"
+ },
+ {
+ "name": "pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles"
+ },
+ {
+ "name": "pour b\u00e2timents industriels et agricoles"
+ },
+ {
+ "name": "pour b\u00e2timents administratifs et commerciaux"
+ }
+ ],
+ "name": "TERRAINS B\u00c2TIS"
+ },
+ {
+ "children": [
+ {
+ "name": "Plantation d'arbres et d'arbustes"
+ },
+ {
+ "name": "Autres travaux"
+ }
+ ],
+ "name": "TRAVAUX DE MISE EN VALEUR DES TERRAINS"
+ },
+ {
+ "children": [
+ {
+ "name": "Carri\u00e8res"
+ }
+ ],
+ "name": "TERRAINS DE GISEMENT"
+ },
+ {
+ "children": [
+ {
+ "name": "Parkings"
+ }
+ ],
+ "name": "TERRAINS AM\u00c9NAG\u00c9S"
+ },
+ {
+ "name": "TERRAINS MIS EN CONCESSION"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres terrains"
+ },
+ {
+ "name": "Terrains des logements affect\u00e9s au personnel"
+ },
+ {
+ "name": "Terrains des immeubles de rapport"
+ }
+ ],
+ "name": "AUTRES TERRAINS"
+ }
+ ],
+ "name": "TERRAINS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Collections et oeuvres d\u2019art"
+ }
+ ],
+ "name": "AUTRES MAT\u00c9RIELS"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres mat\u00e9riels"
+ },
+ {
+ "name": "Mat\u00e9riel et outillage industriel et commercial"
+ },
+ {
+ "name": "Mat\u00e9riel et outillage agricole"
+ },
+ {
+ "name": "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable"
+ },
+ {
+ "name": "Mat\u00e9riel et mobilier de bureau"
+ },
+ {
+ "name": "Mat\u00e9riel de transport"
+ },
+ {
+ "name": "Immobilisations animales et agricoles"
+ },
+ {
+ "name": "Agencements et am\u00e9nagements du mat\u00e9riel"
+ }
+ ],
+ "name": "MAT\u00c9RIEL EN COURS"
+ },
+ {
+ "children": [
+ {
+ "name": "Plantations agricoles"
+ },
+ {
+ "name": "Cheptel, animaux de trait"
+ },
+ {
+ "name": "Animaux de garde"
+ },
+ {
+ "name": "Cheptel, animaux reproducteurs"
+ },
+ {
+ "name": "Autres"
+ }
+ ],
+ "name": "IMMOBILISATIONS ANIMALES ET AGRICOLES"
+ },
+ {
+ "name": "AGENCEMENTS ET AM\u00c9NAGEMENTS DU MAT\u00c9RIEL"
+ },
+ {
+ "children": [
+ {
+ "name": "Mat\u00e9riel et mobilier des logements du personnel"
+ },
+ {
+ "name": "Mat\u00e9riel et mobilier des immeubles de rapport"
+ },
+ {
+ "name": "Mobilier de bureau"
+ },
+ {
+ "name": "Mat\u00e9riel bureautique"
+ },
+ {
+ "name": "Mat\u00e9riel informatique"
+ },
+ {
+ "name": "Mat\u00e9riel de bureau"
+ }
+ ],
+ "name": "MAT\u00c9RIEL ET MOBILIER"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres (v\u00e9lo, mobylette, moto)"
+ },
+ {
+ "name": "Mat\u00e9riel naval"
+ },
+ {
+ "name": "Mat\u00e9riel a\u00e9rien"
+ },
+ {
+ "name": "Mat\u00e9riel hippomobile"
+ },
+ {
+ "name": "Mat\u00e9riel automobile"
+ },
+ {
+ "name": "Mat\u00e9riel ferroviaire"
+ },
+ {
+ "name": "Mat\u00e9riel fluvial, lagunaire"
+ }
+ ],
+ "name": "MAT\u00c9RIEL DE TRANSPORT"
+ },
+ {
+ "children": [
+ {
+ "name": "Mat\u00e9riel agricole"
+ },
+ {
+ "name": "Outillage agricole"
+ }
+ ],
+ "name": "MAT\u00c9RIEL ET OUTILLAGE AGRICOLE"
+ },
+ {
+ "name": "MAT\u00c9RIEL D\u2019EMBALLAGE R\u00c9CUP\u00c9RABLE ET IDENTIFIABLE"
+ },
+ {
+ "children": [
+ {
+ "name": "Mat\u00e9riel industriel"
+ },
+ {
+ "name": "Outillage industriel"
+ },
+ {
+ "name": "Mat\u00e9riel commercial"
+ },
+ {
+ "name": "Outillage commercial"
+ }
+ ],
+ "name": "MAT\u00c9RIEL ET OUTILLAGE INDUSTRIEL ET COMMERCIAL"
+ }
+ ],
+ "name": "MAT\u00c9RIEL"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Avances \u00e0 des Groupements d'int\u00e9r\u00eat \u00e9conomique (G.I.E.)"
+ },
+ {
+ "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)"
+ },
+ {
+ "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation"
+ },
+ {
+ "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)"
+ }
+ ],
+ "name": "CR\u00c9ANCES RATTACH\u00c9ES \u00c0 DES PARTICIPATIONS ET AVANCES \u00c0 DES G.I.E."
+ },
+ {
+ "children": [
+ {
+ "name": "Immobilisations financi\u00e8res diverses"
+ },
+ {
+ "name": "Pr\u00eats au personnel"
+ },
+ {
+ "name": "Cr\u00e9ances sur l'Etat"
+ },
+ {
+ "name": "Pr\u00eats et cr\u00e9ances non commerciales"
+ },
+ {
+ "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations"
+ },
+ {
+ "name": "Titres immobilis\u00e9s"
+ },
+ {
+ "name": "D\u00e9p\u00f4ts et cautionnements vers\u00e9s"
+ }
+ ],
+ "name": "INT\u00c9R\u00caTS COURUS"
+ },
+ {
+ "children": [
+ {
+ "name": "Cautionnements sur autres op\u00e9rations"
+ },
+ {
+ "name": "Cautionnements sur march\u00e9s publics"
+ },
+ {
+ "name": "D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie"
+ },
+ {
+ "name": "D\u00e9p\u00f4ts pour le gaz"
+ },
+ {
+ "name": "D\u00e9p\u00f4ts pour l\u2019eau"
+ },
+ {
+ "name": "D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9"
+ },
+ {
+ "name": "D\u00e9p\u00f4ts pour loyers d\u2019avance"
+ },
+ {
+ "name": "Autres d\u00e9p\u00f4ts et cautionnements"
+ }
+ ],
+ "name": "D\u00c9P\u00d4TS ET CAUTIONNEMENTS VERS\u00c9S"
+ },
+ {
+ "children": [
+ {
+ "name": "Parts de fonds commun de placement (F.C.P.)"
+ },
+ {
+ "name": "Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (T.I.A.P.)"
+ },
+ {
+ "name": "Titres participatifs"
+ },
+ {
+ "name": "Certificats d\u2019investissement"
+ },
+ {
+ "name": "Autres titres immobilis\u00e9s"
+ }
+ ],
+ "name": "TITRES IMMOBILIS\u00c9S"
+ },
+ {
+ "children": [
+ {
+ "name": "Retenues de garantie"
+ },
+ {
+ "name": "Fonds r\u00e9glement\u00e9"
+ },
+ {
+ "name": "Autres"
+ }
+ ],
+ "name": "CR\u00c9ANCES SUR L\u2019\u00c9TAT"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres pr\u00eats (frais d\u2019\u00e9tudes\u2026)"
+ },
+ {
+ "name": "Pr\u00eats mobiliers et d\u2019installation"
+ },
+ {
+ "name": "Pr\u00eats immobiliers"
+ }
+ ],
+ "name": "PR\u00caTS AU PERSONNEL"
+ },
+ {
+ "children": [
+ {
+ "name": "Billets de fonds"
+ },
+ {
+ "name": "Pr\u00eats aux associ\u00e9s"
+ },
+ {
+ "name": "Pr\u00eats participatifs"
+ },
+ {
+ "name": "Titres pr\u00eat\u00e9s"
+ }
+ ],
+ "name": "PR\u00caTS ET CR\u00c9ANCES NON COMMERCIALES"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ances diverses groupe"
+ },
+ {
+ "name": "Cr\u00e9ances divers hors groupe"
+ },
+ {
+ "name": "Or et m\u00e9taux pr\u00e9cieux ()"
+ }
+ ],
+ "name": "IMMOBILISATIONS FINANCI\u00c8RES DIVERSES"
+ }
+ ],
+ "name": "AUTRES IMMOBLISATIONS FINANCI\u00c8RES"
+ },
+ {
+ "children": [
+ {
+ "name": "PARTICIPATIONS DANS DES ORGANISMES PROFESSIONNELS"
+ },
+ {
+ "name": "PARTS DANS DES GROUPEMENTS D\u2019INT\u00c9R\u00caT \u00c9CONOMIQUE (G.I.E.)"
+ },
+ {
+ "name": "TITRES DE PARTICIPATION DANS DES SOCI\u00c9T\u00c9S SOUS CONTR\u00d4LE EXCLUSIF"
+ },
+ {
+ "name": "TITRES DE PARTICIPATION DANS DES SOCI\u00c9T\u00c9S SOUS CONTR\u00d4LE CONJOINT"
+ },
+ {
+ "name": "TITRES DE PARTICIPATION DANS DES SOCI\u00c9T\u00c9S CONF\u00c9RANT UNE INFLUENCE NOTABLE"
+ },
+ {
+ "name": "AUTRES TITRES DE PARTICIPATION"
+ }
+ ],
+ "name": "TITRES DE PARTICIPATION"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel et outillage agricole"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des autres mat\u00e9riels"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation de mat\u00e9riel en cours"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel d'emballage r\u00e9cup\u00e9rable et identifiable"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel et outillage industriel et commercial"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations animales et agricoles"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des agencements et am\u00e9nagements du mat\u00e9riel"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel et mobilier"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel de transport"
+ }
+ ],
+ "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DE MAT\u00c9RIEL"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des d\u00e9p\u00f4ts et cautionnements vers\u00e9s"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des titres immobilis\u00e9s"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances sur l'Etat"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des pr\u00eats au personnel"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des pr\u00eats et cr\u00e9ances non commerciales"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances financi\u00e8res diverses"
+ }
+ ],
+ "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES AUTRES IMMOBILISATIONS FINANCI\u00c8RES"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des autres titres de participation"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des participations dans des organismes professionnels"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des parts dans des GIE"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint"
+ }
+ ],
+ "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES TITRES DE PARTICIPATION"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations incorporelles en cours"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des autres droits et valeurs incorporels"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des logiciels"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des brevets, licences, concessions et droits similaires"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation du fonds commercial"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des marques"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des investissements de cr\u00e9ation"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation du droit au bail"
+ }
+ ],
+ "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES IMMOBILISATIONS INCORPORELLES"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des avances et acomptes vers\u00e9s sur immobilisations corporelles"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des avances et acomptes vers\u00e9s sur immobilisations incorporelles"
+ }
+ ],
+ "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des autres installations et agencements"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des ouvrages d'infrastructures"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d'autrui"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents industriels, agricoles et commerciaux mis en concession"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des am\u00e9nagements de bureaux"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des installations techniques"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents et installations en cours"
+ }
+ ],
+ "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES B\u00c2TIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS"
+ },
+ {
+ "children": [
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains agricoles et forestiers"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains nus"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains b\u00e2tis"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des travaux de mise en valeur des terrains"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains de gisement"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains am\u00e9nag\u00e9s"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains mis en concession"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des autres terrains"
+ },
+ {
+ "name": "Provisions pour d\u00e9pr\u00e9ciation des am\u00e9nagements de terrains en cours"
+ }
+ ],
+ "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES TERRAINS"
+ }
+ ],
+ "name": "PROVISIONS POUR DEPRECIATION"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Amortissements des terrains de gisement"
+ },
+ {
+ "name": "Amortissements des travaux de mise en valeur des terrains"
+ },
+ {
+ "name": "Amortissements des terrains agricoles et forestiers"
+ }
+ ],
+ "name": "AMORTISSEMENTS DES TERRAINS"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d'autrui"
+ },
+ {
+ "name": "Amortissements des ouvrages d'infrastructure"
+ },
+ {
+ "name": "Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession"
+ },
+ {
+ "name": "Amortissements des installations techniques"
+ },
+ {
+ "name": "Amortissements des am\u00e9nagements de bureaux"
+ },
+ {
+ "name": "Amortissements des autres installations et agencements"
+ },
+ {
+ "name": "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre"
+ }
+ ],
+ "name": "AMORTISSEMENTS DES B\u00c2TIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortissements du mat\u00e9riel d'emballage r\u00e9cup\u00e9rable et identifiable"
+ },
+ {
+ "name": "Amortissements du mat\u00e9riel et outillage agricole"
+ },
+ {
+ "name": "Amortissements du mat\u00e9riel et outillage industriel et commercial"
+ },
+ {
+ "name": "Amortissements des agencements et am\u00e9nagements du mat\u00e9riel"
+ },
+ {
+ "name": "Amortissements des immobilisations animales et agricoles"
+ },
+ {
+ "name": "Amortissements du mat\u00e9riel de transport"
+ },
+ {
+ "name": "Amortissements du mat\u00e9riel et mobilier"
+ },
+ {
+ "name": "Amortissements des autres mat\u00e9riels"
+ }
+ ],
+ "name": "AMORTISSEMENTS DU MAT\u00c9RIEL"
+ },
+ {
+ "children": [
+ {
+ "name": "Amortissements des marques"
+ },
+ {
+ "name": "Amortissements du fonds commercial"
+ },
+ {
+ "name": "Amortissements des autres droits et valeurs incorporels"
+ },
+ {
+ "name": "Amortissements des investissements de cr\u00e9ation"
+ },
+ {
+ "name": "Amortissements des frais de recherche et de d\u00e9veloppement"
+ },
+ {
+ "name": "Amortissements des brevets, licences, concessions et droits similaires"
+ },
+ {
+ "name": "Amortissements du droit au bail"
+ },
+ {
+ "name": "Amortissements des logiciels"
+ }
+ ],
+ "name": "AMORTISSEMENTS DES IMMOBILISATIONS INCORPORELLES"
+ }
+ ],
+ "name": "AMORTISSEMENTS"
+ },
+ {
+ "children": [
+ {
+ "name": "B\u00c2TIMENTS ET INSTALLATIONS EN COURS"
+ },
+ {
+ "name": "AUTRES INSTALLATIONS ET AGENCEMENTS"
+ },
+ {
+ "children": [
+ {
+ "name": "Voies de terre"
+ },
+ {
+ "name": "Autres"
+ },
+ {
+ "name": "Pistes d\u2019a\u00e9rodrome"
+ },
+ {
+ "name": "Barrages, Digues"
+ },
+ {
+ "name": "Voies d\u2019eau"
+ },
+ {
+ "name": "Voies de fer"
+ }
+ ],
+ "name": "OUVRAGES D\u2019INFRASTRUCTURE"
+ },
+ {
+ "children": [
+ {
+ "name": "B\u00e2timents agricoles"
+ },
+ {
+ "name": "B\u00e2timents administratifs et commerciaux"
+ },
+ {
+ "name": "B\u00e2timents industriels"
+ },
+ {
+ "name": "B\u00e2timents affect\u00e9s au logement du personnel"
+ },
+ {
+ "name": "Immeubles de rapport"
+ }
+ ],
+ "name": "B\u00c2TIMENTS INDUSTRIELS, AGRICOLES, ADMINISTRATIFS ET COMMERCIAUX SUR SOL D\u2019AUTRUI"
+ },
+ {
+ "children": [
+ {
+ "name": "Immeubles de rapport"
+ },
+ {
+ "name": "B\u00e2timents affect\u00e9s au logement du personnel"
+ },
+ {
+ "name": "B\u00e2timents administratifs et commerciaux"
+ },
+ {
+ "name": "B\u00e2timents agricoles"
+ },
+ {
+ "name": "B\u00e2timents industriels"
+ }
+ ],
+ "name": "B\u00c2TIMENTS INDUSTRIELS, AGRICOLES, ADMINISTRATIFS ET COMMERCIAUX SUR SOL PROPRE"
+ },
+ {
+ "name": "B\u00c2TIMENTS INDUSTRIELS, AGRICOLES ET COMMERCIAUX MIS EN CONCESSION"
+ },
+ {
+ "children": [
+ {
+ "name": "Installations g\u00e9n\u00e9rales"
+ },
+ {
+ "name": "Autres"
+ }
+ ],
+ "name": "AMENAGEMENTS DE BUREAUX"
+ },
+ {
+ "children": [
+ {
+ "name": "Installations complexes sp\u00e9cialis\u00e9es sur sol propre"
+ },
+ {
+ "name": "Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui"
+ },
+ {
+ "name": "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre"
+ },
+ {
+ "name": "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui"
+ }
+ ],
+ "name": "INSTALLATIONS TECHNIQUES"
+ }
+ ],
+ "name": "B\u00c2TIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS"
+ },
+ {
+ "children": [
+ {
+ "name": "AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS INCORPORELLES"
+ },
+ {
+ "name": "AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS CORPORELLES"
+ }
+ ],
+ "name": "AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS"
+ }
+ ],
+ "name": "Comptes d'immobilisations"
+ }
+ ],
+ "name": "Comptes de bilan"
+ },
+ {
+ "children": [
+ {
+ "name": "COMPTES DE CO\u00dbTS"
+ },
+ {
+ "name": "COMPTES DE STOCKS"
+ },
+ {
+ "name": "COMPTES D'ECARTS SUR COUTS PREETABLIS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Cautions, garanties obtenues"
+ },
+ {
+ "name": "Hypoth\u00e8ques obtenues"
+ },
+ {
+ "name": "Autres garanties obtenues"
+ },
+ {
+ "name": "Effets endoss\u00e9s par des tiers"
+ },
+ {
+ "name": "Avals obtenus"
+ }
+ ],
+ "name": "ENGAGEMENTS DE GARANTIE OBTENUS"
+ },
+ {
+ "children": [
+ {
+ "name": "Autres engagements r\u00e9ciproques"
+ },
+ {
+ "name": "Commandes fermes aux fournisseurs"
+ },
+ {
+ "name": "Ventes \u00e0 terme de devises"
+ },
+ {
+ "name": "Ventes de marchandises \u00e0 terme"
+ }
+ ],
+ "name": "ENGAGEMENTS R\u00c9CIPROQUES"
+ },
+ {
+ "children": [
+ {
+ "name": "Cautions, garanties accord\u00e9es"
+ },
+ {
+ "name": "Avals accord\u00e9s"
+ },
+ {
+ "name": "Hypoth\u00e8ques accord\u00e9es"
+ },
+ {
+ "name": "Effets endoss\u00e9s par l'entreprise"
+ },
+ {
+ "name": "Autres garanties accord\u00e9es"
+ }
+ ],
+ "name": "ENGAGEMENTS DE GARANTIE ACCORD\u00c9S"
+ },
+ {
+ "children": [
+ {
+ "name": "Divers engagements accord\u00e9s"
+ },
+ {
+ "name": "Annulations conditionnelles de dettes"
+ },
+ {
+ "name": "Engagements de retraite"
+ },
+ {
+ "name": "Achats avec clause de r\u00e9serve de propri\u00e9t\u00e9"
+ }
+ ],
+ "name": "AUTRES ENGAGEMENTS ACCORD\u00c9S"
+ },
+ {
+ "children": [
+ {
+ "name": " Facilit\u00e9s d'\u00e9mission"
+ },
+ {
+ "name": "Cr\u00e9dits confirm\u00e9s obtenus"
+ },
+ {
+ "name": "Emprunts restant \u00e0 encaisser"
+ },
+ {
+ "name": "Autres engagements de financement obtenus"
+ },
+ {
+ "name": "Facilit\u00e9s de financement renouvelables"
+ }
+ ],
+ "name": "ENGAGEMENTS DE FINANCEMENT OBTENUS"
+ },
+ {
+ "children": [
+ {
+ "name": "Achats de marchandises \u00e0 terme"
+ },
+ {
+ "name": "Commandes fermes des clients"
+ },
+ {
+ "name": "Achats \u00e0 terme de devises"
+ },
+ {
+ "name": "Autres engagements r\u00e9ciproques"
+ }
+ ],
+ "name": "ENGAGEMENTS R\u00c9CIPROQUES"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9dits accord\u00e9s non d\u00e9caiss\u00e9s"
+ },
+ {
+ "name": "Autres engagements de financement accord\u00e9s"
+ }
+ ],
+ "name": "ENGAGEMENTS DE FINANCEMENT ACCORD\u00c9S"
+ },
+ {
+ "children": [
+ {
+ "name": "Divers engagements obtenus"
+ },
+ {
+ "name": "Abandons de cr\u00e9ances conditionnels"
+ },
+ {
+ "name": "Ventes avec clause de r\u00e9serve de propri\u00e9t\u00e9"
+ }
+ ],
+ "name": "AUTRES ENGAGEMENTS OBTENUS"
+ }
+ ],
+ "name": "ENGAGEMENTS OBTENUS ET ENGAGEMENTS ACCORD\u00c9S"
+ },
+ {
+ "children": [
+ {
+ "name": "CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 \u00e0 904\n "
+ },
+ {
+ "name": "CONTREPARTIE DES ENGAGEMENTS ACCORD\u00c9S, 905 \u00e0 908\n "
+ },
+ {
+ "name": "CONTREPARTIE DES ENGAGEMENTS ACCORD\u00c9S, 905 \u00e0 908\n "
+ },
+ {
+ "name": "CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 \u00e0 904\n "
+ },
+ {
+ "name": "CONTREPARTIE DES ENGAGEMENTS ACCORD\u00c9S, 905 \u00e0 908\n "
+ },
+ {
+ "name": "CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 \u00e0 904\n "
+ },
+ {
+ "name": "CONTREPARTIE DES ENGAGEMENTS ACCORD\u00c9S, 905 \u00e0 908\n "
+ },
+ {
+ "name": "CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 \u00e0 904\n "
+ }
+ ],
+ "name": "CONTREPARTIES DES ENGAGEMENTS"
+ },
+ {
+ "name": "COMPTES REFLECHIS"
+ },
+ {
+ "name": "COMPTES DE RECLASSEMENTS"
+ },
+ {
+ "name": "COMPTES DE RESULTATS"
+ },
+ {
+ "name": "COMPTES DE LIAISONS INTERNES"
+ },
+ {
+ "name": "COMPTES DE DIFFERENCES DE TRAITEMENT COMPTABLE\n "
+ }
+ ],
+ "name": "Comptes des engagements hors bilan et comptabilit\u00e9 analytique"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "DONS ET LIB\u00c9RALIT\u00c9S ACCORD\u00c9S"
+ },
+ {
+ "name": "PERTES SUR CR\u00c9ANCES H.A.O."
+ },
+ {
+ "name": "ABANDONS DE CR\u00c9ANCES CONSENTIS"
+ },
+ {
+ "name": "CHARGES H.A.O. CONSTAT\u00c9ES"
+ },
+ {
+ "name": "CHARGES PROVISIONN\u00c9ES H.A.O."
+ }
+ ],
+ "name": "CHARGES HORS ACTIVIT\u00c9S ORDINAIRES"
+ },
+ {
+ "children": [
+ {
+ "name": "DONS ET LIB\u00c9RALIT\u00c9S OBTENUS"
+ },
+ {
+ "name": "TRANSFERTS DE CHARGES H.A.O"
+ },
+ {
+ "name": "ABANDONS DE CR\u00c9ANCES OBTENUS"
+ },
+ {
+ "name": "PRODUITS H.A.O CONSTAT\u00c9S"
+ },
+ {
+ "name": "REPRISES DES CHARGES PROVISIONN\u00c9ES H.A.O."
+ }
+ ],
+ "name": "PRODUITS HORS ACTIVIT\u00c9S ORDINAIRES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Annulations pour pertes r\u00e9troactives"
+ },
+ {
+ "name": "D\u00e9gr\u00e8vements"
+ }
+ ],
+ "name": "D\u00c9GR\u00c8VEMENTS ET ANNULATIONS D\u2019IMP\u00d4TS SUR R\u00c9SULTATS ANT\u00c9RIEURS"
+ },
+ {
+ "name": "IMP\u00d4T MINIMUM FORFAITAIRE (I.M.F.)"
+ },
+ {
+ "name": "RAPPEL D'IMP\u00d4TS SUR R\u00c9SULTATS ANT\u00c9RIEURS"
+ },
+ {
+ "children": [
+ {
+ "name": "Activit\u00e9s exerc\u00e9es hors R\u00e9gion"
+ },
+ {
+ "name": "Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion"
+ },
+ {
+ "name": "Activit\u00e9s exerc\u00e9es dans l'\u00c9tat"
+ }
+ ],
+ "name": "IMP\u00d4TS SUR LES B\u00c9N\u00c9FICES DE L'EXERCICE"
+ }
+ ],
+ "name": "IMP\u00d4TS SUR LE R\u00c9SULTAT"
+ },
+ {
+ "children": [
+ {
+ "name": "REPRISES DE SUBVENTIONS D\u2019INVESTISSEMENT"
+ },
+ {
+ "name": "REPRISES DE PROVISIONS POUR D\u00c9PR\u00c9CIATION H.A.O."
+ },
+ {
+ "name": "REPRISES DE PROVISIONS POUR RISQUES ET CHARGES H.A.O."
+ },
+ {
+ "name": "REPRISES D\u2019AMORTISSEMENTS"
+ },
+ {
+ "name": "AUTRES REPRISES H.A.O."
+ },
+ {
+ "name": "REPRISES DE PROVISIONS R\u00c9GLEMENT\u00c9ES"
+ }
+ ],
+ "name": "REPRISES HORS ACTIVIT\u00c9S ORDINAIRES"
+ },
+ {
+ "children": [
+ {
+ "name": "PARTICIPATION CONTRACTUELLE AUX B\u00c9N\u00c9FICES"
+ },
+ {
+ "name": "AUTRES PARTICIPATIONS"
+ },
+ {
+ "name": "PARTICIPATION L\u00c9GALE AUX B\u00c9N\u00c9FICES"
+ }
+ ],
+ "name": "PARTICIPATION DES TRAVAILLEURS"
+ },
+ {
+ "children": [
+ {
+ "name": "\u00c9TAT"
+ },
+ {
+ "name": "COLLECTIVIT\u00c9S PUBLIQUES"
+ },
+ {
+ "name": "AUTRES"
+ },
+ {
+ "name": "GROUPE"
+ }
+ ],
+ "name": "SUBVENTIONS D'\u00c9QUILIBRE"
+ },
+ {
+ "children": [
+ {
+ "name": "IMMOBILISATIONS FINANCI\u00c8RES"
+ },
+ {
+ "name": "IMMOBILISATIONS CORPORELLES"
+ },
+ {
+ "name": "IMMOBILISATIONS INCORPORELLES"
+ }
+ ],
+ "name": "VALEURS COMPTABLES DES CESSIONS D'IMMOBILISATIONS"
+ },
+ {
+ "children": [
+ {
+ "name": "IMMOBILISATIONS INCORPORELLES"
+ },
+ {
+ "name": "IMMOBILISATIONS FINANCI\u00c8RES"
+ },
+ {
+ "name": "IMMOBILISATIONS CORPORELLES"
+ }
+ ],
+ "name": "PRODUITS DES CESSIONS D'IMMOBILISATIONS"
+ },
+ {
+ "children": [
+ {
+ "name": "DOTATIONS AUX PROVISIONS POUR D\u00c9PR\u00c9CIATION H.A.O."
+ },
+ {
+ "name": "DOTATIONS AUX AMORTISSEMENTS H.A.O."
+ },
+ {
+ "name": "DOTATIONS AUX PROVISIONS R\u00c9GLEMENT\u00c9ES"
+ },
+ {
+ "name": "AUTRES DOTATIONS H.A.O."
+ },
+ {
+ "name": "DOTATIONS AUX PROVISIONS POUR RISQUES ET CHARGES H.A.O."
+ }
+ ],
+ "name": "DOTATIONS HORS ACTIVIT\u00c9S ORDINAIRES"
+ }
+ ],
+ "name": "Comptes sp\u00e9ciaux"
+ }
+ ],
+ "name": "Plan Comptable SYSCOA"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/th_chart.json b/erpnext/accounts/doctype/chart_of_accounts/charts/th_chart.json
new file mode 100644
index 0000000..c4ad1bc
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/th_chart.json
@@ -0,0 +1,126 @@
+{
+ "name": "Thailand - Chart of Accounts",
+ "root": {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Accumulated Depreciation - Equipment"
+ }
+ ],
+ "name": "Equipment"
+ },
+ {
+ "name": "Outstanding Cheques"
+ },
+ {
+ "children": [
+ {
+ "name": "Accumulated Depreciation - Building"
+ }
+ ],
+ "name": "Building"
+ },
+ {
+ "name": "Inventory"
+ },
+ {
+ "name": "Input VAT"
+ },
+ {
+ "name": "Account Receivable"
+ },
+ {
+ "children": [
+ {
+ "name": "Petty Cash"
+ },
+ {
+ "name": "Cash at Bank"
+ }
+ ],
+ "name": "Cash"
+ },
+ {
+ "name": "Withholding Income Tax"
+ }
+ ],
+ "name": "Assets"
+ },
+ {
+ "children": [
+ {
+ "name": "Income"
+ }
+ ],
+ "name": "Income"
+ },
+ {
+ "children": [
+ {
+ "name": "Accrued Expenses"
+ },
+ {
+ "name": "Withholding Tax"
+ },
+ {
+ "name": "Uninvoiced Receipts"
+ },
+ {
+ "name": "Output VAT"
+ },
+ {
+ "name": "Account Payable"
+ },
+ {
+ "name": "Loans"
+ }
+ ],
+ "name": "Liabilities"
+ },
+ {
+ "children": [
+ {
+ "name": "Retained Earnings"
+ },
+ {
+ "name": "Capital Stock"
+ },
+ {
+ "name": "Dividends"
+ },
+ {
+ "name": "Income Summary"
+ }
+ ],
+ "name": "Equity"
+ },
+ {
+ "children": [
+ {
+ "name": "Cost of goods sold"
+ },
+ {
+ "name": "Income tax expenses"
+ },
+ {
+ "name": "Office Expenses"
+ },
+ {
+ "name": "Rent"
+ },
+ {
+ "name": "Interest expenses"
+ },
+ {
+ "name": "Salary"
+ }
+ ],
+ "name": "Expenses"
+ }
+ ],
+ "name": "Simple chart of accounts"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/charts/tr_l10ntr_tek_duzen_hesap.json b/erpnext/accounts/doctype/chart_of_accounts/charts/tr_l10ntr_tek_duzen_hesap.json
similarity index 80%
rename from erpnext/setup/doctype/company/charts/tr_l10ntr_tek_duzen_hesap.json
rename to erpnext/accounts/doctype/chart_of_accounts/charts/tr_l10ntr_tek_duzen_hesap.json
index fbfba3d..f79691d 100644
--- a/erpnext/setup/doctype/company/charts/tr_l10ntr_tek_duzen_hesap.json
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/tr_l10ntr_tek_duzen_hesap.json
@@ -3,912 +3,22 @@
"root": {
"children": [
{
- "name": "Naz\u0131m Hesaplar"
- },
- {
"children": [
{
"children": [
{
- "name": "Di\u011fer \u0130ndirimler"
- },
- {
- "name": "Sat\u0131\u015ftan \u0130adeler(-)"
- },
- {
- "name": "Sat\u0131\u015f \u0130ndirimleri(-)"
- }
- ],
- "name": "Sat\u0131\u015f \u0130ndirimleri (-)"
- },
- {
- "children": [
- {
- "name": "D\u00f6nem K\u00e2r\u0131 Vergi Ve Di\u011fer Yasal Y\u00fck\u00fcml\u00fcl\u00fck Kar\u015f\u0131l\u0131klar\u0131(-)"
- },
- {
- "name": "Enflasyon D\u00fczeltme Hesab\u0131"
- },
- {
- "name": "D\u00f6nem K\u00e2r\u0131 Veya Zarar\u0131"
- },
- {
- "name": "Y\u0131llara Yayg\u0131n \u0130n\u015faat Ve Enflasyon D\u00fczeltme Hesab\u0131"
- },
- {
- "name": "D\u00f6nem Net K\u00e2r\u0131 Veya Zarar\u0131"
- }
- ],
- "name": "D\u00f6nem Net K\u00e2r\u0131 Ve Zarar\u0131"
- },
- {
- "children": [
- {
- "name": "Sat\u0131lan Ticari Mallar Maliyeti(-)"
- },
- {
- "name": "Di\u011fer Sat\u0131\u015flar\u0131n Maliyeti(-)"
- },
- {
- "name": "Sat\u0131lan Hizmet Maliyeti(-)"
- },
- {
- "name": "Sat\u0131lan Mamuller Maliyeti(-)"
- }
- ],
- "name": "Sat\u0131\u015flar\u0131n Maliyeti(-)"
- },
- {
- "children": [
- {
- "name": "Pazarlama Sat\u0131\u015f Ve Da\u011f\u0131t\u0131m Giderleri(-)"
- },
- {
- "name": "Ara\u015ft\u0131rma Ve Geli\u015ftirme Giderleri(-)"
- },
- {
- "name": "Genel Y\u00f6netim Giderleri(-)"
- }
- ],
- "name": "Faaliyet Giderleri(-)"
- },
- {
- "children": [
- {
- "name": "Konusu Kalmayan Kar\u015f\u0131l\u0131klar"
- },
- {
- "name": "Reeskont Faiz Gelirleri"
- },
- {
- "name": "Kambiyo K\u00e2rlar\u0131"
- },
- {
- "name": "Ba\u011fl\u0131 Ortakl\u0131klardan Temett\u00fc Gelirleri"
- },
- {
- "name": "\u0130\u015ftiraklerden Temett\u00fc Gelirleri"
- },
- {
- "name": "Komisyon Gelirleri"
- },
- {
- "name": "Faiz Gelirleri"
- },
- {
- "name": "Di\u011fer Ola\u011fan Gelir Ve K\u00e2rlar"
- },
- {
- "name": "Enflasyon D\u00fczeltme K\u00e2rlar\u0131"
- },
- {
- "name": "Menkul K\u0131ymet Sat\u0131\u015f K\u00e2rlar\u0131"
- }
- ],
- "name": "Di\u011fer Faaliyetlerden Olu\u015fan Gelir ve K\u00e2rlar"
- },
- {
- "children": [
- {
- "name": "K\u0131sa Vadeli Bor\u00e7lanma Giderleri(-)"
- },
- {
- "name": "Uzun Vadeli Bor\u00e7lanma Giderleri(-)"
- }
- ],
- "name": "Finansman Giderleri"
- },
- {
- "children": [
- {
- "name": "Di\u011fer Ola\u011fan D\u0131\u015f\u0131 Gelir Ve K\u00e2rlar"
- },
- {
- "name": "\u00d6nceki D\u00f6nem Gelir Ve K\u00e2rlar\u0131"
- }
- ],
- "name": "Ola\u011fan D\u0131\u015f\u0131 Gelir Ve K\u00e2rlar"
- },
- {
- "children": [
- {
- "name": "Di\u011fer Ola\u011fan D\u0131\u015f\u0131 Gider Ve Zararlar(-)"
- },
- {
- "name": "\u00d6nceki D\u00f6nem Gider Ve Zararlar\u0131(-)"
- },
- {
- "name": "\u00c7al\u0131\u015fmayan K\u0131s\u0131m Gider Ve Zararlar\u0131(-)"
- }
- ],
- "name": "Ola\u011fan D\u0131\u015f\u0131 Gider Ve Zaralar(-)"
- },
- {
- "children": [
- {
- "name": "Yurt D\u0131\u015f\u0131 Sat\u0131\u015flar"
- },
- {
- "name": "Di\u011fer Gelirler"
- },
- {
- "name": "Yurt \u0130\u00e7i Sat\u0131\u015flar"
- }
- ],
- "name": "Br\u00fct Sat\u0131\u015flar"
- },
- {
- "children": [
- {
- "name": "Kambiyo Zararlar\u0131(-)"
- },
- {
- "name": "Menkul K\u0131ymet Sat\u0131\u015f Zararlar\u0131(-)"
- },
- {
- "name": "Komisyon Giderleri(-)"
- },
- {
- "name": "Di\u011fer Ola\u011fan Gider Ve Zararlar(-)"
- },
- {
- "name": "Kar\u015f\u0131l\u0131k Giderleri(-)"
- },
- {
- "name": "Enflasyon D\u00fczeltmesi Zararlar\u0131(-)"
- },
- {
- "name": "Reeskont Faiz Giderleri(-)"
- }
- ],
- "name": "Di\u011fer Faaliyetlerden Olu\u015fan Gider ve Zararlar (-)"
- }
- ],
- "name": "Gelir Tablosu Hesaplar\u0131"
- },
- {
- "name": "Serbest Hesaplar"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Verilen \u00c7ekler ve \u00d6deme Emirleri(-)",
- "root_type": "Liability"
- },
- {
- "name": "Bankalar"
- },
- {
- "name": "Kasa"
- },
- {
- "name": "Al\u0131nan \u00c7ekler",
- "root_type": "Asset"
- },
- {
- "name": "Di\u011fer Haz\u0131r De\u011ferler",
- "root_type": "Asset"
- }
- ],
- "name": "Haz\u0131r De\u011ferler",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "\u00d6zel Kesim Tahvil Senet Ve Bonolar\u0131",
- "root_type": "Asset"
- },
- {
- "name": "Hisse Senetleri",
- "root_type": "Asset"
- },
- {
- "name": "Kamu Kesimi Tahvil, Senet ve Bonolar\u0131",
- "root_type": "Asset"
- },
- {
- "name": "Menkul K\u0131ymetler De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)",
- "root_type": "Asset"
- },
- {
- "name": "Di\u011fer Menkul K\u0131ymetler",
- "root_type": "Asset"
- }
- ],
- "name": "Menkul K\u0131ymetler",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Al\u0131c\u0131lar",
- "root_type": "Asset"
- },
- {
- "name": "\u015e\u00fcpheli Ticari Alacaklar",
- "root_type": "Asset"
- },
- {
- "name": "\u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131",
- "root_type": "Asset"
- },
- {
- "name": "Verilen Depozito ve Teminatlar"
- },
- {
- "name": "Alacak Senetleri"
- },
- {
- "name": "Alacak Senetleri Reeskontu(-)"
- },
- {
- "name": "Kazan\u0131lmam\u0131\u015f Finansal Kiralama Faiz Gelirleri(-)"
- },
- {
- "name": "Di\u011fer Ticari Alacaklar"
- }
- ],
- "name": "Ticari Alacaklar",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Ticari Mallar",
- "root_type": "Asset"
- },
- {
- "name": "Verilen Sipari\u015f Avanslar\u0131",
- "root_type": "Asset"
- },
- {
- "name": "Stok De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)",
- "root_type": "Asset"
- },
- {
- "name": "\u0130lk Madde Malzeme",
- "root_type": "Asset"
- },
- {
- "name": "Mamuller",
- "root_type": "Asset"
- },
- {
- "name": "Yar\u0131 Mamuller",
- "root_type": "Asset"
- }
- ],
- "name": "Stoklar",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Di\u011fer D\u00f6nen Varl\u0131klar Kar\u015f\u0131l\u0131\u011f\u0131(-)"
- },
- {
- "name": "Say\u0131m Ve Tesell\u00fcm Noksanlar\u0131"
- },
- {
- "name": "\u0130ndirilecek KDV"
- },
- {
- "name": "Pe\u015fin \u00d6denen Vergiler Ve Fonlar"
- },
- {
- "name": "Di\u011fer KDV"
- },
- {
- "name": "Devreden KDV"
- },
- {
- "name": "\u0130\u015f Avanslar\u0131"
- },
- {
- "name": "Di\u011fer \u00c7e\u015fitli D\u00f6nen Varl\u0131klar"
- },
- {
- "name": "Personel Avanslar\u0131"
- }
- ],
- "name": "Di\u011fer D\u00f6nen Varl\u0131klar"
- },
- {
- "children": [
- {
- "name": "Gelir Tahakkuklar\u0131"
- },
- {
- "name": "Gelecek Aylara Ait Giderler",
- "root_type": "Expense"
- }
- ],
- "name": "Gelecek Aylara Ait Giderler ve Gelir Tahakkuklar\u0131",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Di\u011fer \u00c7e\u015fitli Alacaklar"
- },
- {
- "name": "\u015e\u00fcpheli Di\u011fer Alacaklar"
- },
- {
- "name": "Ba\u011fl\u0131 Ortakl\u0131klardan Alacaklar"
- },
- {
- "name": "\u0130\u015ftiraklerden Alacaklar"
- },
- {
- "name": "Ortaklardan Alacaklar"
- },
- {
- "name": "Di\u011fer Alacak Senetleri Reeskontu(-)"
- },
- {
- "name": "Personelden Alacaklar"
- },
- {
- "name": "\u015e\u00fcpheli Di\u011fer Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131(-)"
- }
- ],
- "name": "Di\u011fer Alacaklar"
- },
- {
- "children": [
- {
- "name": "Y\u0131llara Yayg\u0131n \u0130n\u015faat Ve Onar\u0131m Maliyetleri",
- "root_type": "Expense"
- },
- {
- "name": "Ta\u015feronlara Verilen Avanslar",
- "root_type": "Expense"
- }
- ],
- "name": "Y\u0131llara Yayg\u0131n \u0130n\u015faat ve Onar\u0131m Maliyetleri",
- "root_type": "Expense"
- }
- ],
- "name": "D\u00f6nen Varl\u0131klar",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Di\u011fer KDV",
- "root_type": "Expense"
- },
- {
- "name": "Hesaplanan KDV",
- "root_type": "Expense"
- },
- {
- "name": "Merkez Ve \u015eubeler Cari Hesab\u0131"
- },
- {
- "name": "Say\u0131m Ve Tesell\u00fcm Fazlalar\u0131"
- },
- {
- "name": "Di\u011fer \u00c7e\u015fitli Yabanc\u0131 Kaynaklar"
- }
- ],
- "name": "Di\u011fer K\u0131sa Vadeli Yabanc\u0131 Kaynaklar"
- },
- {
- "children": [
- {
- "name": "Vadesi Ge\u00e7mi\u015f, Ertelenmi\u015f Veya Taksitlendirilmi\u015f Vergi Ve Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler",
- "root_type": "Expense"
- },
- {
- "name": "\u00d6denecek Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler",
- "root_type": "Expense"
- },
- {
- "name": "\u00d6denecek Vergi Ve Fonlar",
- "root_type": "Expense"
- },
- {
- "name": "\u00d6denecek Sosyal G\u00fcvenl\u00fck Kesintileri",
- "root_type": "Expense"
- }
- ],
- "name": "\u00d6denecek Vergi ve Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Personele Bor\u00e7lar"
- },
- {
- "name": "Di\u011fer Bor\u00e7 Senetleri Reeskontu(-)"
- },
- {
- "name": "Di\u011fer \u00c7e\u015fitli Bor\u00e7lar"
- },
- {
- "name": "Ortaklara Bor\u00e7lar"
- },
- {
- "name": "Ba\u011fl\u0131 Ortakl\u0131klara Bor\u00e7lar"
- },
- {
- "name": "\u0130\u015ftiraklere Bor\u00e7lar"
- }
- ],
- "name": "Di\u011fer Bor\u00e7lar"
- },
- {
- "children": [
- {
- "name": "Al\u0131nan Sipari\u015f Avanslar\u0131"
- },
- {
- "name": "Al\u0131nan Di\u011fer Avanslar"
- }
- ],
- "name": "Al\u0131nan Avanslar"
- },
- {
- "children": [
- {
- "name": "Di\u011fer Ticari Bor\u00e7lar"
- },
- {
- "name": "Bor\u00e7 Senetleri Reeskontu(-)"
- },
- {
- "name": "Bor\u00e7 Senetleri"
- },
- {
- "name": "Al\u0131nan Depozito Ve Teminatlar"
- },
- {
- "name": "Sat\u0131c\u0131lar"
- }
- ],
- "name": "Ticari Bor\u00e7lar"
- },
- {
- "children": [
- {
- "name": "D\u00f6nem K\u00e2r\u0131n\u0131n Pe\u015fin \u00d6denen Vergi Ve Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler(-)",
- "root_type": "Expense"
- },
- {
- "name": "D\u00f6nem K\u00e2r\u0131 Vergi Ve Di\u011fer Yasal Y\u00fck\u00fcml\u00fcl\u00fck Kar\u015f\u0131l\u0131klar\u0131",
- "root_type": "Expense"
- },
- {
- "name": "Maliyet Giderleri Kar\u015f\u0131l\u0131\u011f\u0131",
- "root_type": "Expense"
- },
- {
- "name": "Di\u011fer Bor\u00e7 Ve Gider Kar\u015f\u0131l\u0131klar\u0131"
- },
- {
- "name": "K\u0131dem Tazminat\u0131 Kar\u015f\u0131l\u0131\u011f\u0131",
- "root_type": "Liability"
- }
- ],
- "name": "Bor\u00e7 ve Gider Kar\u015f\u0131l\u0131klar\u0131"
- },
- {
- "children": [
- {
- "name": "Gelecek Aylara Ait Gelirler",
- "root_type": "Income"
- },
- {
- "name": "Gider Tahakkuklar\u0131"
- }
- ],
- "name": "Gelecek Aylara Ait Gelirler Ve Gider Tahakkuklar\u0131",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "350 Y\u0131llara Yayg\u0131n \u0130n\u015faat Ve Onar\u0131m Hakedi\u015fleri Bedelleri"
- }
- ],
- "name": "Y\u0131llara Yayg\u0131n \u0130n\u015faat Ve Onar\u0131m Hakedi\u015fleri"
- },
- {
- "children": [
- {
- "name": "Di\u011fer Mali Bor\u00e7lar"
- },
- {
- "name": "Tahvil Anapara Bor\u00e7, Taksit Ve Faizleri"
- },
- {
- "name": "\u00c7\u0131kar\u0131lan Bonolar Ve Senetler"
- },
- {
- "name": "\u00c7\u0131kar\u0131lm\u0131\u015f Di\u011fer Menkul K\u0131ymetler"
- },
- {
- "name": "Banka Kredileri"
- },
- {
- "name": "Finansal Kiralama \u0130\u015flemlerinden Bor\u00e7lar"
- },
- {
- "name": "Ertelenmi\u015f Finansal Kiralama Bor\u00e7lanma Maliyetleri(-)"
- },
- {
- "name": "Uzun Vadeli Kredilerin Anapara Taksitleri Ve Faizleri"
- },
- {
- "name": "Menkul K\u0131ymetler \u0130hra\u00e7 Fark\u0131(-)"
- }
- ],
- "name": "Mali Bor\u00e7lar"
- }
- ],
- "name": "K\u0131sa Vadeli Yabanc\u0131 Kaynaklar"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "\u00d6denmi\u015f Sermaye(-)"
- },
- {
- "name": "Sermaye",
- "root_type": "Asset"
- }
- ],
- "name": "\u00d6denmi\u015f Sermaye",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Stat\u00fc Yedekleri",
- "root_type": "Asset"
- },
- {
- "name": "Di\u011fer K\u00e2r Yedekleri",
- "root_type": "Asset"
- },
- {
- "name": "\u00d6zel Fonlar",
- "root_type": "Asset"
- },
- {
- "name": "Yasal Yedekler",
- "root_type": "Asset"
- },
- {
- "name": "Ola\u011fan\u00fcst\u00fc Yedekler",
- "root_type": "Asset"
- }
- ],
- "name": "K\u00e2r Yedekleri",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Ge\u00e7mi\u015f Y\u0131llar K\u00e2rlar\u0131",
- "root_type": "Asset"
- }
- ],
- "name": "Ge\u00e7mi\u015f Y\u0131llar K\u00e2rlar\u0131",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "D\u00f6nem Net Zarar\u0131(-)",
- "root_type": "Asset"
- },
- {
- "name": "D\u00f6nem Net K\u00e2r\u0131",
- "root_type": "Asset"
- }
- ],
- "name": "D\u00f6nem Net K\u00e2r\u0131 (Zarar\u0131)",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Ge\u00e7mi\u015f Y\u0131llar Zararlar\u0131(-)",
- "root_type": "Asset"
- }
- ],
- "name": "Ge\u00e7mi\u015f Y\u0131llar Zararlar\u0131(-)",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Maliyet Art\u0131\u015flar\u0131 Fonu",
- "root_type": "Asset"
- },
- {
- "name": "Di\u011fer Sermaye Yedekleri",
- "root_type": "Asset"
- },
- {
- "name": "Hisse Senetleri \u0130hra\u00e7 Primleri",
- "root_type": "Asset"
- },
- {
- "name": "\u0130\u015ftirakler Yeniden De\u011ferleme Art\u0131\u015flar\u0131",
- "root_type": "Asset"
- },
- {
- "name": "Hisse Senedi \u0130ptal K\u00e2rlar\u0131",
- "root_type": "Asset"
- },
- {
- "name": "Maddi Duran Varl\u0131k Yeniden De\u011ferlenme Art\u0131\u015flar\u0131",
- "root_type": "Asset"
- }
- ],
- "name": "Sermaye Yedekleri",
- "root_type": "Asset"
- }
- ],
- "name": "\u00d6z Kaynaklar",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Di\u011fer \u00c7e\u015fitli Uzun Vadeli Yabanc\u0131 Kaynaklar"
- },
- {
- "name": "Tesise Kat\u0131lma Paylar\u0131"
- },
- {
- "name": "Gelecek Y\u0131llara Ertelenmi\u015f Veya Terkin Edilecek KDV"
- }
- ],
- "name": "Di\u011fer Uzun Vadeli Yabanc\u0131 Kaynaklar"
- },
- {
- "children": [
- {
- "name": "Kamuya Olan Ertelenmi\u015f Veya Taksitlendirilmi\u015f Bor\u00e7lar"
- },
- {
- "name": "Ortaklara Bor\u00e7lar"
- },
- {
- "name": "Di\u011fer \u00c7e\u015fitli Bor\u00e7lar"
- },
- {
- "name": "Di\u011fer Bor\u00e7 Senetleri Reeskontu(-)"
- },
- {
- "name": "\u0130\u015ftiraklere Bor\u00e7lar"
- },
- {
- "name": "Ba\u011fl\u0131 Ortakl\u0131klara Bor\u00e7lar"
- }
- ],
- "name": "Di\u011fer Bor\u00e7lar"
- },
- {
- "children": [
- {
- "name": "Al\u0131nan Sipari\u015f Avanslar\u0131"
- },
- {
- "name": "Al\u0131nan Di\u011fer Avanslar"
- }
- ],
- "name": "Al\u0131nan Avanslar"
- },
- {
- "children": [
- {
- "name": "Bor\u00e7 Senetleri Reeskontu(-)"
- },
- {
- "name": "Di\u011fer Ticari Bor\u00e7lar"
- },
- {
- "name": "Al\u0131nan Depozito Ve Teminatlar"
- },
- {
- "name": "Bor\u00e7 Senetleri"
- },
- {
- "name": "Sat\u0131c\u0131lar"
- }
- ],
- "name": "Ticari Bor\u00e7lar"
- },
- {
- "children": [
- {
- "name": "Gider Tahakkuklar\u0131"
- },
- {
- "name": "Gelecek Y\u0131llara Ait Gelirler"
- }
- ],
- "name": "Gelecek Y\u0131llara Ait Gelirler Ve Gider Tahakkuklar\u0131"
- },
- {
- "children": [
- {
- "name": "K\u0131dem Tazminat\u0131 Kar\u015f\u0131l\u0131\u011f\u0131",
- "root_type": "Liability"
- },
- {
- "name": "Di\u011fer Bor\u00e7 Ve Gider Kar\u015f\u0131l\u0131klar\u0131"
- }
- ],
- "name": "Bor\u00e7 Ve Gider Kar\u015f\u0131l\u0131klar\u0131"
- },
- {
- "children": [
- {
- "name": "Di\u011fer Mali Bor\u00e7lar"
- },
- {
- "name": "Finansal Kiralama \u0130\u015flemlerinden Bor\u00e7lar"
- },
- {
- "name": "\u00c7\u0131kar\u0131lm\u0131\u015f Di\u011fer Menkul K\u0131ymetler"
- },
- {
- "name": "\u00c7\u0131kar\u0131lm\u0131\u015f Tahviller"
- },
- {
- "name": "Menkul K\u0131ymetler \u0130hra\u00e7 Fark\u0131(-)"
- },
- {
- "name": "Ertelenmi\u015f Finansal Kiralama Bor\u00e7lanma Maliyetleri(-)"
- },
- {
- "name": "Banka Kredileri"
- }
- ],
- "name": "Mali Bor\u00e7lar"
- }
- ],
- "name": "Uzun Vadeli Yabanc\u0131 Kaynaklar"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Genel \u00dcretim Giderleri Yans\u0131tma Hesab\u0131"
- },
- {
- "name": "Genel \u00dcretim Giderleri B\u00fct\u00e7e Farklar\u0131"
- },
- {
- "name": "Genel \u00dcretim Giderleri"
- },
- {
- "name": "Genel \u00dcretim Giderleri Verimlilik Giderleri"
- },
- {
- "name": "Genel \u00dcretim Giderleri Kapasite Farklar\u0131"
- }
- ],
- "name": "Genel \u00dcretim Giderleri"
- },
- {
- "children": [
- {
- "name": "Direkt \u0130\u015f\u00e7ilik S\u00fcre Farklar\u0131"
- },
- {
- "name": "Direkt \u0130\u015f\u00e7ilik Giderleri"
- },
- {
- "name": "Direkt \u0130\u015f\u00e7ilik \u00dccret Farklar\u0131"
- },
- {
- "name": "Direkt \u0130\u015f\u00e7ilik Giderleri Yans\u0131tma Hesab\u0131"
- }
- ],
- "name": "Direkt \u0130\u015f\u00e7ilik Giderleri"
- },
- {
- "children": [
- {
- "name": "Direkt \u0130lk Madde Ve Malzeme Fiyat Fark\u0131"
- },
- {
- "name": "Direkt \u0130lk Madde Ve Malzeme Yans\u0131tma Hesab\u0131"
- },
- {
- "name": "Direk \u0130lk Madde Ve Malzeme Giderleri Hesab\u0131"
- },
- {
- "name": "Direkt \u0130lk Madde Ve Malzeme Miktar Fark\u0131"
- }
- ],
- "name": "Direkt \u0130lk Madde Ve Malzeme Giderleri"
- },
- {
- "children": [
- {
- "name": "Genel Y\u00f6netim Giderleri"
- },
- {
- "name": "Genel Y\u00f6netim Giderleri Yans\u0131tma Hesab\u0131"
- },
- {
- "name": "Genel Y\u00f6netim Gider Farklar\u0131 Hesab\u0131"
- }
- ],
- "name": "Genel Y\u00f6netim Giderleri"
- },
- {
- "children": [
- {
"name": "Hizmet \u00dcretim Maliyeti"
},
{
- "name": "Hizmet \u00dcretim Maliyeti Yans\u0131tma Hesab\u0131"
+ "name": "Hizmet \u00dcretim Maliyeti Fark Hesaplar\u0131"
},
{
- "name": "Hizmet \u00dcretim Maliyeti Fark Hesaplar\u0131"
+ "name": "Hizmet \u00dcretim Maliyeti Yans\u0131tma Hesab\u0131"
}
],
"name": "Hizmet \u00dcretim Maliyeti"
},
{
- "name": "Ara\u015ft\u0131rma Ve Geli\u015ftirme Giderleri"
- },
- {
- "children": [
- {
- "name": "Finansman Giderleri"
- },
- {
- "name": "Finansman Giderleri Yans\u0131tma Hesab\u0131"
- },
- {
- "name": "Finansman Giderleri Fark Hesab\u0131"
- }
- ],
- "name": "Finansman Giderleri"
- },
- {
"children": [
{
"name": "Pazarlama Sat\u0131\u015f Ve Da\u011f\u0131t\u0131m Giderleri Fark Hesab\u0131"
@@ -925,100 +35,553 @@
{
"children": [
{
- "name": "Maliyet Muhasebesi Ba\u011flant\u0131 Hesab\u0131"
+ "name": "Direkt \u0130\u015f\u00e7ilik \u00dccret Farklar\u0131"
},
{
+ "name": "Direkt \u0130\u015f\u00e7ilik S\u00fcre Farklar\u0131"
+ },
+ {
+ "name": "Direkt \u0130\u015f\u00e7ilik Giderleri"
+ },
+ {
+ "name": "Direkt \u0130\u015f\u00e7ilik Giderleri Yans\u0131tma Hesab\u0131"
+ }
+ ],
+ "name": "Direkt \u0130\u015f\u00e7ilik Giderleri"
+ },
+ {
+ "children": [
+ {
+ "name": "Direk \u0130lk Madde Ve Malzeme Giderleri Hesab\u0131"
+ },
+ {
+ "name": "Direkt \u0130lk Madde Ve Malzeme Miktar Fark\u0131"
+ },
+ {
+ "name": "Direkt \u0130lk Madde Ve Malzeme Yans\u0131tma Hesab\u0131"
+ },
+ {
+ "name": "Direkt \u0130lk Madde Ve Malzeme Fiyat Fark\u0131"
+ }
+ ],
+ "name": "Direkt \u0130lk Madde Ve Malzeme Giderleri"
+ },
+ {
+ "children": [
+ {
"name": "Maliyet Muhasebesi Yans\u0131tma Hesab\u0131"
+ },
+ {
+ "name": "Maliyet Muhasebesi Ba\u011flant\u0131 Hesab\u0131"
}
],
"name": "Maliyet Muhasebesi Ba\u011flant\u0131 Hesaplar\u0131"
+ },
+ {
+ "children": [
+ {
+ "name": "Genel Y\u00f6netim Giderleri"
+ },
+ {
+ "name": "Genel Y\u00f6netim Giderleri Yans\u0131tma Hesab\u0131"
+ },
+ {
+ "name": "Genel Y\u00f6netim Gider Farklar\u0131 Hesab\u0131"
+ }
+ ],
+ "name": "Genel Y\u00f6netim Giderleri"
+ },
+ {
+ "children": [
+ {
+ "name": "Genel \u00dcretim Giderleri Kapasite Farklar\u0131"
+ },
+ {
+ "name": "Genel \u00dcretim Giderleri"
+ },
+ {
+ "name": "Genel \u00dcretim Giderleri Yans\u0131tma Hesab\u0131"
+ },
+ {
+ "name": "Genel \u00dcretim Giderleri Verimlilik Giderleri"
+ },
+ {
+ "name": "Genel \u00dcretim Giderleri B\u00fct\u00e7e Farklar\u0131"
+ }
+ ],
+ "name": "Genel \u00dcretim Giderleri"
+ },
+ {
+ "name": "Ara\u015ft\u0131rma Ve Geli\u015ftirme Giderleri"
+ },
+ {
+ "children": [
+ {
+ "name": "Finansman Giderleri Yans\u0131tma Hesab\u0131"
+ },
+ {
+ "name": "Finansman Giderleri"
+ },
+ {
+ "name": "Finansman Giderleri Fark Hesab\u0131"
+ }
+ ],
+ "name": "Finansman Giderleri"
}
],
"name": "Maliyet Hesaplar\u0131"
},
{
+ "name": "Serbest Hesaplar"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Verilen Sipari\u015f Avanslar\u0131",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Stok De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Yar\u0131 Mamuller",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "\u0130lk Madde Malzeme",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Ticari Mallar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Mamuller",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Stoklar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Y\u0131llara Yayg\u0131n \u0130n\u015faat Ve Onar\u0131m Maliyetleri",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ta\u015feronlara Verilen Avanslar",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Y\u0131llara Yayg\u0131n \u0130n\u015faat ve Onar\u0131m Maliyetleri",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "\u00d6zel Kesim Tahvil Senet Ve Bonolar\u0131",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Hisse Senetleri",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Kamu Kesimi Tahvil, Senet ve Bonolar\u0131",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Menkul K\u0131ymetler De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Di\u011fer Menkul K\u0131ymetler",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Menkul K\u0131ymetler",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Bank",
+ "name": "Bankalar"
+ },
+ {
+ "name": "Verilen \u00c7ekler ve \u00d6deme Emirleri(-)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Kasa"
+ },
+ {
+ "name": "Al\u0131nan \u00c7ekler",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Di\u011fer Haz\u0131r De\u011ferler",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Haz\u0131r De\u011ferler",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Ortaklardan Alacaklar"
+ },
+ {
+ "name": "\u015e\u00fcpheli Di\u011fer Alacaklar"
+ },
+ {
+ "name": "Ba\u011fl\u0131 Ortakl\u0131klardan Alacaklar"
+ },
+ {
+ "name": "\u0130\u015ftiraklerden Alacaklar"
+ },
+ {
+ "name": "Di\u011fer Alacak Senetleri Reeskontu(-)"
+ },
+ {
+ "name": "Di\u011fer \u00c7e\u015fitli Alacaklar"
+ },
+ {
+ "name": "Personelden Alacaklar"
+ },
+ {
+ "name": "\u015e\u00fcpheli Di\u011fer Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131(-)"
+ }
+ ],
+ "name": "Di\u011fer Alacaklar"
+ },
+ {
+ "children": [
+ {
+ "name": "\u015e\u00fcpheli Ticari Alacaklar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "\u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Kazan\u0131lmam\u0131\u015f Finansal Kiralama Faiz Gelirleri(-)"
+ },
+ {
+ "name": "Verilen Depozito ve Teminatlar"
+ },
+ {
+ "name": "Di\u011fer Ticari Alacaklar"
+ },
+ {
+ "name": "Al\u0131c\u0131lar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Alacak Senetleri"
+ },
+ {
+ "name": "Alacak Senetleri Reeskontu(-)"
+ }
+ ],
+ "name": "Ticari Alacaklar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Di\u011fer D\u00f6nen Varl\u0131klar Kar\u015f\u0131l\u0131\u011f\u0131(-)"
+ },
+ {
+ "name": "Di\u011fer \u00c7e\u015fitli D\u00f6nen Varl\u0131klar"
+ },
+ {
+ "name": "\u0130\u015f Avanslar\u0131"
+ },
+ {
+ "name": "Say\u0131m Ve Tesell\u00fcm Noksanlar\u0131"
+ },
+ {
+ "name": "Personel Avanslar\u0131"
+ },
+ {
+ "name": "\u0130ndirilecek KDV"
+ },
+ {
+ "name": "Devreden KDV"
+ },
+ {
+ "name": "Pe\u015fin \u00d6denen Vergiler Ve Fonlar"
+ },
+ {
+ "name": "Di\u011fer KDV"
+ }
+ ],
+ "name": "Di\u011fer D\u00f6nen Varl\u0131klar"
+ },
+ {
+ "children": [
+ {
+ "name": "Gelecek Aylara Ait Giderler",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gelir Tahakkuklar\u0131"
+ }
+ ],
+ "name": "Gelecek Aylara Ait Giderler ve Gelir Tahakkuklar\u0131",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "D\u00f6nen Varl\u0131klar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "children": [
+ {
+ "name": "Merkez Ve \u015eubeler Cari Hesab\u0131"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Di\u011fer KDV",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Hesaplanan KDV",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Say\u0131m Ve Tesell\u00fcm Fazlalar\u0131"
+ },
+ {
+ "name": "Di\u011fer \u00c7e\u015fitli Yabanc\u0131 Kaynaklar"
+ }
+ ],
+ "name": "Di\u011fer K\u0131sa Vadeli Yabanc\u0131 Kaynaklar"
+ },
+ {
+ "children": [
+ {
+ "name": "Gelecek Aylara Ait Gelirler",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gider Tahakkuklar\u0131"
+ }
+ ],
+ "name": "Gelecek Aylara Ait Gelirler Ve Gider Tahakkuklar\u0131",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Payable",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "D\u00f6nem K\u00e2r\u0131n\u0131n Pe\u015fin \u00d6denen Vergi Ve Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler(-)",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Tax",
+ "name": "D\u00f6nem K\u00e2r\u0131 Vergi Ve Di\u011fer Yasal Y\u00fck\u00fcml\u00fcl\u00fck Kar\u015f\u0131l\u0131klar\u0131",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Maliyet Giderleri Kar\u015f\u0131l\u0131\u011f\u0131",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "K\u0131dem Tazminat\u0131 Kar\u015f\u0131l\u0131\u011f\u0131",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Di\u011fer Bor\u00e7 Ve Gider Kar\u015f\u0131l\u0131klar\u0131"
+ }
+ ],
+ "name": "Bor\u00e7 ve Gider Kar\u015f\u0131l\u0131klar\u0131"
+ },
+ {
+ "account_type": "Tax",
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Vadesi Ge\u00e7mi\u015f, Ertelenmi\u015f Veya Taksitlendirilmi\u015f Vergi Ve Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Tax",
+ "name": "\u00d6denecek Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Tax",
+ "name": "\u00d6denecek Vergi Ve Fonlar",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Tax",
+ "name": "\u00d6denecek Sosyal G\u00fcvenl\u00fck Kesintileri",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "\u00d6denecek Vergi ve Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Payable",
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "350 Y\u0131llara Yayg\u0131n \u0130n\u015faat Ve Onar\u0131m Hakedi\u015fleri Bedelleri"
+ }
+ ],
+ "name": "Y\u0131llara Yayg\u0131n \u0130n\u015faat Ve Onar\u0131m Hakedi\u015fleri"
+ },
+ {
+ "account_type": "Payable",
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Al\u0131nan Di\u011fer Avanslar"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Al\u0131nan Sipari\u015f Avanslar\u0131"
+ }
+ ],
+ "name": "Al\u0131nan Avanslar"
+ },
+ {
+ "account_type": "Payable",
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Ba\u011fl\u0131 Ortakl\u0131klara Bor\u00e7lar"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Personele Bor\u00e7lar"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Di\u011fer Bor\u00e7 Senetleri Reeskontu(-)"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Di\u011fer \u00c7e\u015fitli Bor\u00e7lar"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Ortaklara Bor\u00e7lar"
+ },
+ {
+ "account_type": "Payable",
+ "name": "\u0130\u015ftiraklere Bor\u00e7lar"
+ }
+ ],
+ "name": "Di\u011fer Bor\u00e7lar"
+ },
+ {
+ "account_type": "Payable",
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Ertelenmi\u015f Finansal Kiralama Bor\u00e7lanma Maliyetleri(-)"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Menkul K\u0131ymetler \u0130hra\u00e7 Fark\u0131(-)"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Di\u011fer Mali Bor\u00e7lar"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Uzun Vadeli Kredilerin Anapara Taksitleri Ve Faizleri"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Tahvil Anapara Bor\u00e7, Taksit Ve Faizleri"
+ },
+ {
+ "account_type": "Payable",
+ "name": "\u00c7\u0131kar\u0131lan Bonolar Ve Senetler"
+ },
+ {
+ "account_type": "Payable",
+ "name": "\u00c7\u0131kar\u0131lm\u0131\u015f Di\u011fer Menkul K\u0131ymetler"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Banka Kredileri"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Finansal Kiralama \u0130\u015flemlerinden Bor\u00e7lar"
+ }
+ ],
+ "name": "Mali Bor\u00e7lar"
+ },
+ {
+ "account_type": "Payable",
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Di\u011fer Ticari Bor\u00e7lar"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Bor\u00e7 Senetleri Reeskontu(-)"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Sat\u0131c\u0131lar"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Bor\u00e7 Senetleri"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Al\u0131nan Depozito Ve Teminatlar"
+ }
+ ],
+ "name": "Ticari Bor\u00e7lar"
+ }
+ ],
+ "name": "K\u0131sa Vadeli Yabanc\u0131 Kaynaklar"
+ },
+ {
"children": [
{
"children": [
{
"name": "Gelir Tahakkuklar\u0131",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Gelecek Y\u0131llara Ait Giderler",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
}
],
"name": "Gelecek Y\u0131llara Ait Giderler ve Gelir Tahakkuklar\u0131",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
- "name": "Alacak Senetleri Reeskontu(-)"
- },
- {
- "name": "Kazaqn\u0131lmam\u0131\u015f Finansal Kiralama Faiz Gelirleri(-)"
- },
- {
- "name": "\u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131(-)"
- },
- {
- "name": "Alacak Senetleri"
- },
- {
- "name": "Al\u0131c\u0131lar"
- },
- {
- "name": "Verilen Depozito Ve Teminatlar"
- }
- ],
- "name": "Ticari Alacaklar"
- },
- {
- "children": [
- {
- "name": "Di\u011fer \u00c7e\u015fitli Duran Varl\u0131klar",
- "root_type": "Asset"
- },
- {
- "name": "Pe\u015fin \u00d6denen Vergi Ve Fonlar",
- "root_type": "Asset"
- },
- {
- "name": "Gelecek Y\u0131llarda \u0130ndirilecek KDV",
- "root_type": "Asset"
- },
- {
- "name": "Di\u011fer KDV",
- "root_type": "Asset"
- },
- {
- "name": "Elden \u00c7\u0131kar\u0131lacak Stoklar Ve Maddi Duran Varl\u0131klar",
- "root_type": "Asset"
- },
- {
- "name": "Stok De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)",
- "root_type": "Asset"
- },
- {
- "name": "Birikmi\u015f Amortismanlar(-)",
- "root_type": "Asset"
- },
- {
- "name": "Gelecek Y\u0131llar \u0130htiyac\u0131 Stoklar",
- "root_type": "Asset"
- }
- ],
- "name": "Di\u011fer Duran Varl\u0131klar",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Di\u011fer Mali Duran Varl\u0131klar Kar\u015f\u0131l\u0131\u011f\u0131(-)"
- },
- {
"name": "Ba\u011fl\u0131 Menkul K\u0131ymetler De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)"
},
{
@@ -1043,6 +606,9 @@
"name": "Ba\u011fl\u0131 Ortakl\u0131klara Sermaye Taahh\u00fctleri(-)"
},
{
+ "name": "Di\u011fer Mali Duran Varl\u0131klar Kar\u015f\u0131l\u0131\u011f\u0131(-)"
+ },
+ {
"name": "Di\u011fer Mali Duran Varl\u0131klar"
}
],
@@ -1051,43 +617,43 @@
{
"children": [
{
- "name": "Yer Alt\u0131 Ve Yer \u00dcst\u00fc D\u00fczenleri",
- "root_type": "Asset"
- },
- {
"name": "Binalar",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Tesis, Makine Ve Cihazlar",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Arazi Ve Arsalar"
},
{
+ "name": "Yer Alt\u0131 Ve Yer \u00dcst\u00fc D\u00fczenleri",
+ "report_type": "Balance Sheet"
+ },
+ {
"name": "Di\u011fer Maddi Duran Varl\u0131klar",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Birikmi\u015f Amortismanlar(-)",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Ta\u015f\u0131tlar",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Demirba\u015flar",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Yap\u0131lmakta Olan Yat\u0131r\u0131mlar",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "Verilen Avanslar",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "Maddi Duran Varl\u0131klar"
@@ -1095,95 +661,602 @@
{
"children": [
{
- "name": "Verilen Avanslar",
- "root_type": "Asset"
- },
- {
"name": "Birikmi\u015f Amortismanlar(-)",
- "root_type": "Asset"
- },
- {
- "name": "\u00d6zel Maliyetler",
- "root_type": "Asset"
- },
- {
- "name": "Ara\u015ft\u0131rma Ve Geli\u015ftirme Giderleri",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"name": "\u015eerefiye",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
- "name": "Haklar",
- "root_type": "Asset"
- },
- {
- "name": "Kurulu\u015f Ve \u00d6rg\u00fctlenme Giderleri",
- "root_type": "Asset"
+ "name": "Verilen Avanslar",
+ "report_type": "Balance Sheet"
},
{
"name": "Di\u011fer Maddi Olmayan Duran Varl\u0131klar",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "\u00d6zel Maliyetler",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Ara\u015ft\u0131rma Ve Geli\u015ftirme Giderleri",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Kurulu\u015f Ve \u00d6rg\u00fctlenme Giderleri",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Haklar",
+ "report_type": "Balance Sheet"
}
],
"name": "Maddi Olmayan Duran Varl\u0131klar",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
},
{
"children": [
{
"name": "Birikmi\u015f T\u00fckenme Paylar\u0131(-)",
- "root_type": "Expense"
- },
- {
- "name": "Di\u011fer \u00d6zel T\u00fckenmeye Tabi Varl\u0131klar",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Verilen Avanslar",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Arama Giderleri",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Haz\u0131rl\u0131k Ve Geli\u015ftirme Giderleri",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Di\u011fer \u00d6zel T\u00fckenmeye Tabi Varl\u0131klar",
+ "report_type": "Profit and Loss"
}
],
"name": "\u00d6zel T\u00fckenmeye Tabi Varl\u0131klar",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"children": [
{
+ "name": "\u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131(-)"
+ },
+ {
+ "name": "Alacak Senetleri Reeskontu(-)"
+ },
+ {
+ "name": "Alacak Senetleri"
+ },
+ {
+ "name": "Al\u0131c\u0131lar"
+ },
+ {
+ "name": "Verilen Depozito Ve Teminatlar"
+ },
+ {
+ "name": "Kazaqn\u0131lmam\u0131\u015f Finansal Kiralama Faiz Gelirleri(-)"
+ }
+ ],
+ "name": "Ticari Alacaklar"
+ },
+ {
+ "children": [
+ {
+ "name": "Personelden Alacaklar"
+ },
+ {
+ "name": "Di\u011fer \u00c7e\u015fitli Alacaklar"
+ },
+ {
"name": "Di\u011fer Alacak Senetleri Reeskontu(-)"
},
{
- "name": "\u0130\u015ftiraklerden Alacaklar"
+ "name": "Ortaklardan Alacaklar"
},
{
- "name": "Personelden Alacaklar"
+ "name": "\u0130\u015ftiraklerden Alacaklar"
},
{
"name": "Ba\u011fl\u0131 Ortakl\u0131klardan Alacaklar"
},
{
"name": "\u015e\u00fcpheli Di\u011fer Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131(-)"
- },
- {
- "name": "Di\u011fer \u00c7e\u015fitli Alacaklar"
- },
- {
- "name": "Ortaklardan Alacaklar"
}
],
"name": "Di\u011fer Alacaklar"
+ },
+ {
+ "children": [
+ {
+ "name": "Di\u011fer \u00c7e\u015fitli Duran Varl\u0131klar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Elden \u00c7\u0131kar\u0131lacak Stoklar Ve Maddi Duran Varl\u0131klar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Pe\u015fin \u00d6denen Vergi Ve Fonlar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Di\u011fer KDV",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gelecek Y\u0131llar \u0130htiyac\u0131 Stoklar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gelecek Y\u0131llarda \u0130ndirilecek KDV",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Stok De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Birikmi\u015f Amortismanlar(-)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Di\u011fer Duran Varl\u0131klar",
+ "report_type": "Balance Sheet"
}
],
"name": "Duran Varl\u0131klar"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "D\u00f6nem Net K\u00e2r\u0131",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "D\u00f6nem Net Zarar\u0131(-)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "D\u00f6nem Net K\u00e2r\u0131 (Zarar\u0131)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Ge\u00e7mi\u015f Y\u0131llar Zararlar\u0131(-)",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Ge\u00e7mi\u015f Y\u0131llar Zararlar\u0131(-)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Sermaye",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "\u00d6denmi\u015f Sermaye(-)"
+ }
+ ],
+ "name": "\u00d6denmi\u015f Sermaye",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Di\u011fer Sermaye Yedekleri",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Maliyet Art\u0131\u015flar\u0131 Fonu",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Hisse Senetleri \u0130hra\u00e7 Primleri",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Hisse Senedi \u0130ptal K\u00e2rlar\u0131",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Maddi Duran Varl\u0131k Yeniden De\u011ferlenme Art\u0131\u015flar\u0131",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "\u0130\u015ftirakler Yeniden De\u011ferleme Art\u0131\u015flar\u0131",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Sermaye Yedekleri",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "\u00d6zel Fonlar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Stat\u00fc Yedekleri",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Ola\u011fan\u00fcst\u00fc Yedekler",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Yasal Yedekler",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Di\u011fer K\u00e2r Yedekleri",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "K\u00e2r Yedekleri",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Ge\u00e7mi\u015f Y\u0131llar K\u00e2rlar\u0131",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Ge\u00e7mi\u015f Y\u0131llar K\u00e2rlar\u0131",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "\u00d6z Kaynaklar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Gider Tahakkuklar\u0131"
+ },
+ {
+ "name": "Gelecek Y\u0131llara Ait Gelirler"
+ }
+ ],
+ "name": "Gelecek Y\u0131llara Ait Gelirler Ve Gider Tahakkuklar\u0131"
+ },
+ {
+ "account_type": "Payable",
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Di\u011fer \u00c7e\u015fitli Uzun Vadeli Yabanc\u0131 Kaynaklar"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Gelecek Y\u0131llara Ertelenmi\u015f Veya Terkin Edilecek KDV"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Tesise Kat\u0131lma Paylar\u0131"
+ }
+ ],
+ "name": "Di\u011fer Uzun Vadeli Yabanc\u0131 Kaynaklar"
+ },
+ {
+ "account_type": "Payable",
+ "children": [
+ {
+ "name": "K\u0131dem Tazminat\u0131 Kar\u015f\u0131l\u0131\u011f\u0131",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Di\u011fer Bor\u00e7 Ve Gider Kar\u015f\u0131l\u0131klar\u0131"
+ }
+ ],
+ "name": "Bor\u00e7 Ve Gider Kar\u015f\u0131l\u0131klar\u0131"
+ },
+ {
+ "account_type": "Payable",
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Al\u0131nan Di\u011fer Avanslar"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Al\u0131nan Sipari\u015f Avanslar\u0131"
+ }
+ ],
+ "name": "Al\u0131nan Avanslar"
+ },
+ {
+ "account_type": "Payable",
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Di\u011fer Ticari Bor\u00e7lar"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Al\u0131nan Depozito Ve Teminatlar"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Bor\u00e7 Senetleri"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Sat\u0131c\u0131lar"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Bor\u00e7 Senetleri Reeskontu(-)"
+ }
+ ],
+ "name": "Ticari Bor\u00e7lar"
+ },
+ {
+ "account_type": "Payable",
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Kamuya Olan Ertelenmi\u015f Veya Taksitlendirilmi\u015f Bor\u00e7lar"
+ },
+ {
+ "account_type": "Payable",
+ "name": "\u0130\u015ftiraklere Bor\u00e7lar"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Ba\u011fl\u0131 Ortakl\u0131klara Bor\u00e7lar"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Ortaklara Bor\u00e7lar"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Di\u011fer Bor\u00e7 Senetleri Reeskontu(-)"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Di\u011fer \u00c7e\u015fitli Bor\u00e7lar"
+ }
+ ],
+ "name": "Di\u011fer Bor\u00e7lar"
+ },
+ {
+ "account_type": "Payable",
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "Ertelenmi\u015f Finansal Kiralama Bor\u00e7lanma Maliyetleri(-)"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Finansal Kiralama \u0130\u015flemlerinden Bor\u00e7lar"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Banka Kredileri"
+ },
+ {
+ "account_type": "Payable",
+ "name": "\u00c7\u0131kar\u0131lm\u0131\u015f Di\u011fer Menkul K\u0131ymetler"
+ },
+ {
+ "account_type": "Payable",
+ "name": "\u00c7\u0131kar\u0131lm\u0131\u015f Tahviller"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Di\u011fer Mali Bor\u00e7lar"
+ },
+ {
+ "account_type": "Payable",
+ "name": "Menkul K\u0131ymetler \u0130hra\u00e7 Fark\u0131(-)"
+ }
+ ],
+ "name": "Mali Bor\u00e7lar"
+ }
+ ],
+ "name": "Uzun Vadeli Yabanc\u0131 Kaynaklar"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Di\u011fer Ola\u011fan Gider Ve Zararlar(-)"
+ },
+ {
+ "name": "Kar\u015f\u0131l\u0131k Giderleri(-)"
+ },
+ {
+ "name": "Menkul K\u0131ymet Sat\u0131\u015f Zararlar\u0131(-)"
+ },
+ {
+ "name": "Kambiyo Zararlar\u0131(-)"
+ },
+ {
+ "name": "Reeskont Faiz Giderleri(-)"
+ },
+ {
+ "name": "Komisyon Giderleri(-)"
+ },
+ {
+ "name": "Enflasyon D\u00fczeltmesi Zararlar\u0131(-)"
+ }
+ ],
+ "name": "Di\u011fer Faaliyetlerden Olu\u015fan Gider ve Zararlar (-)"
+ },
+ {
+ "children": [
+ {
+ "name": "Kambiyo K\u00e2rlar\u0131"
+ },
+ {
+ "name": "Menkul K\u0131ymet Sat\u0131\u015f K\u00e2rlar\u0131"
+ },
+ {
+ "name": "Konusu Kalmayan Kar\u015f\u0131l\u0131klar"
+ },
+ {
+ "name": "Komisyon Gelirleri"
+ },
+ {
+ "name": "Faiz Gelirleri"
+ },
+ {
+ "name": "Reeskont Faiz Gelirleri"
+ },
+ {
+ "name": "Enflasyon D\u00fczeltme K\u00e2rlar\u0131"
+ },
+ {
+ "name": "Di\u011fer Ola\u011fan Gelir Ve K\u00e2rlar"
+ },
+ {
+ "name": "Ba\u011fl\u0131 Ortakl\u0131klardan Temett\u00fc Gelirleri"
+ },
+ {
+ "name": "\u0130\u015ftiraklerden Temett\u00fc Gelirleri"
+ }
+ ],
+ "name": "Di\u011fer Faaliyetlerden Olu\u015fan Gelir ve K\u00e2rlar"
+ },
+ {
+ "children": [
+ {
+ "name": "Yurt D\u0131\u015f\u0131 Sat\u0131\u015flar"
+ },
+ {
+ "name": "Yurt \u0130\u00e7i Sat\u0131\u015flar"
+ },
+ {
+ "name": "Di\u011fer Gelirler"
+ }
+ ],
+ "name": "Br\u00fct Sat\u0131\u015flar"
+ },
+ {
+ "children": [
+ {
+ "name": "Di\u011fer \u0130ndirimler"
+ },
+ {
+ "name": "Sat\u0131\u015f \u0130ndirimleri(-)"
+ },
+ {
+ "name": "Sat\u0131\u015ftan \u0130adeler(-)"
+ }
+ ],
+ "name": "Sat\u0131\u015f \u0130ndirimleri (-)"
+ },
+ {
+ "children": [
+ {
+ "name": "Sat\u0131lan Hizmet Maliyeti(-)"
+ },
+ {
+ "name": "Sat\u0131lan Ticari Mallar Maliyeti(-)"
+ },
+ {
+ "name": "Sat\u0131lan Mamuller Maliyeti(-)"
+ },
+ {
+ "name": "Di\u011fer Sat\u0131\u015flar\u0131n Maliyeti(-)"
+ }
+ ],
+ "name": "Sat\u0131\u015flar\u0131n Maliyeti(-)"
+ },
+ {
+ "children": [
+ {
+ "name": "Uzun Vadeli Bor\u00e7lanma Giderleri(-)"
+ },
+ {
+ "name": "K\u0131sa Vadeli Bor\u00e7lanma Giderleri(-)"
+ }
+ ],
+ "name": "Finansman Giderleri"
+ },
+ {
+ "children": [
+ {
+ "name": "\u00d6nceki D\u00f6nem Gelir Ve K\u00e2rlar\u0131"
+ },
+ {
+ "name": "Di\u011fer Ola\u011fan D\u0131\u015f\u0131 Gelir Ve K\u00e2rlar"
+ }
+ ],
+ "name": "Ola\u011fan D\u0131\u015f\u0131 Gelir Ve K\u00e2rlar"
+ },
+ {
+ "children": [
+ {
+ "name": "\u00c7al\u0131\u015fmayan K\u0131s\u0131m Gider Ve Zararlar\u0131(-)"
+ },
+ {
+ "name": "\u00d6nceki D\u00f6nem Gider Ve Zararlar\u0131(-)"
+ },
+ {
+ "name": "Di\u011fer Ola\u011fan D\u0131\u015f\u0131 Gider Ve Zararlar(-)"
+ }
+ ],
+ "name": "Ola\u011fan D\u0131\u015f\u0131 Gider Ve Zaralar(-)"
+ },
+ {
+ "children": [
+ {
+ "name": "D\u00f6nem K\u00e2r\u0131 Vergi Ve Di\u011fer Yasal Y\u00fck\u00fcml\u00fcl\u00fck Kar\u015f\u0131l\u0131klar\u0131(-)"
+ },
+ {
+ "name": "D\u00f6nem Net K\u00e2r\u0131 Veya Zarar\u0131"
+ },
+ {
+ "name": "D\u00f6nem K\u00e2r\u0131 Veya Zarar\u0131"
+ },
+ {
+ "name": "Y\u0131llara Yayg\u0131n \u0130n\u015faat Ve Enflasyon D\u00fczeltme Hesab\u0131"
+ },
+ {
+ "name": "Enflasyon D\u00fczeltme Hesab\u0131"
+ }
+ ],
+ "name": "D\u00f6nem Net K\u00e2r\u0131 Ve Zarar\u0131"
+ },
+ {
+ "children": [
+ {
+ "name": "Pazarlama Sat\u0131\u015f Ve Da\u011f\u0131t\u0131m Giderleri(-)"
+ },
+ {
+ "name": "Ara\u015ft\u0131rma Ve Geli\u015ftirme Giderleri(-)"
+ },
+ {
+ "name": "Genel Y\u00f6netim Giderleri(-)"
+ }
+ ],
+ "name": "Faaliyet Giderleri(-)"
+ }
+ ],
+ "name": "Gelir Tablosu Hesaplar\u0131"
+ },
+ {
+ "name": "Naz\u0131m Hesaplar"
}
],
"name": "Tek D\u00fczen Hesap Plan\u0131"
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/uk_l10n_uk.json b/erpnext/accounts/doctype/chart_of_accounts/charts/uk_l10n_uk.json
new file mode 100644
index 0000000..8fe2b6b
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/uk_l10n_uk.json
@@ -0,0 +1,488 @@
+{
+ "name": "UK Tax and Account Chart Template (by SmartMode)",
+ "root": {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Sales Tax Control Account"
+ },
+ {
+ "name": "Purchase Tax Control Account"
+ },
+ {
+ "name": "HMRC - VAT Account"
+ },
+ {
+ "name": "Manual Adjustments \uff96 VAT"
+ },
+ {
+ "name": "P.A.Y.E. & NI"
+ },
+ {
+ "name": "Other Creditors"
+ },
+ {
+ "name": "Sundry Creditors"
+ },
+ {
+ "name": "Creditors Control Account"
+ },
+ {
+ "name": "Net Wages"
+ },
+ {
+ "name": "Pension Fund"
+ }
+ ],
+ "name": "Creditors due within one year"
+ },
+ {
+ "children": [
+ {
+ "name": "Corporation Tax"
+ },
+ {
+ "name": "Accruals"
+ }
+ ],
+ "name": "Accruals and deferred income"
+ },
+ {
+ "children": [
+ {
+ "name": "Bad debt provision"
+ }
+ ],
+ "name": "Provisions for liabilities and charges"
+ }
+ ],
+ "name": "Current Liabilities"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Company Credit Card"
+ },
+ {
+ "name": "Bank Accounts"
+ }
+ ],
+ "name": "Cash at bank and in hand"
+ },
+ {
+ "children": [
+ {
+ "name": "Debtors Control Account"
+ },
+ {
+ "name": "Other Debtors"
+ },
+ {
+ "name": "Sundry Debtors"
+ }
+ ],
+ "name": "Trade Debtors"
+ },
+ {
+ "children": [
+ {
+ "name": "Prepayments"
+ }
+ ],
+ "name": "Prepayments and accrued income"
+ },
+ {
+ "name": "Investment current assets"
+ },
+ {
+ "children": [
+ {
+ "name": "Finished Goods"
+ },
+ {
+ "name": "Work in Progress"
+ },
+ {
+ "name": "Stock"
+ }
+ ],
+ "name": "Stocks & WIP"
+ }
+ ],
+ "name": "Current assets"
+ },
+ {
+ "children": [
+ {
+ "name": "Other reserves"
+ },
+ {
+ "name": "Revaluation reserve"
+ },
+ {
+ "name": "Share premium account"
+ },
+ {
+ "name": "Called up share capital"
+ },
+ {
+ "name": "Profit and loss account"
+ }
+ ],
+ "name": "Capital & Reserves"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Hire Purchase"
+ },
+ {
+ "name": "Loans"
+ },
+ {
+ "name": "Mortgages"
+ }
+ ],
+ "name": "Creditors due after one year"
+ }
+ ],
+ "name": "Non Current Liabilities"
+ },
+ {
+ "children": [
+ {
+ "name": "Investments"
+ },
+ {
+ "children": [
+ {
+ "name": "Fixtures and fittings Depreciation"
+ },
+ {
+ "name": "Fixtures and fittings"
+ },
+ {
+ "name": "Land and buildings"
+ },
+ {
+ "name": "Land and buildings Depreciation"
+ },
+ {
+ "name": "Motor vehicles Depreciation"
+ },
+ {
+ "name": "Motor vehicles"
+ },
+ {
+ "name": "Office equipment (inc computer equipment)"
+ },
+ {
+ "name": "Office equipment (inc computer equipment) Depreciation"
+ },
+ {
+ "name": "Plant and machinery Depreciation"
+ },
+ {
+ "name": "Plant and machinery"
+ }
+ ],
+ "name": "Tangible assets"
+ },
+ {
+ "children": [
+ {
+ "name": "Software Depreciation"
+ },
+ {
+ "name": "Software"
+ },
+ {
+ "name": "Patents & Trademarks"
+ },
+ {
+ "name": "Patents & Trademarks Depreciation"
+ }
+ ],
+ "name": "Intangible assets"
+ }
+ ],
+ "name": "Fixed assets"
+ }
+ ],
+ "name": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Light, heat and power"
+ },
+ {
+ "name": "Repairs, renewals and maintenance"
+ },
+ {
+ "name": "Rent and rates"
+ }
+ ],
+ "name": "Property costs"
+ },
+ {
+ "children": [
+ {
+ "name": "Auditing"
+ },
+ {
+ "name": "Accounting"
+ }
+ ],
+ "name": "Accountancy and audit"
+ },
+ {
+ "children": [
+ {
+ "name": "Consultancy"
+ },
+ {
+ "name": "Legal and professional charges"
+ }
+ ],
+ "name": "Legal and professional costs"
+ },
+ {
+ "children": [
+ {
+ "name": "Recruitment fees"
+ },
+ {
+ "name": "Software expenses"
+ },
+ {
+ "name": "Travel and subsistence"
+ },
+ {
+ "name": "Other admin expenses"
+ },
+ {
+ "name": "Other computer costs"
+ },
+ {
+ "name": "Internet & hosting"
+ },
+ {
+ "name": "Mobiles"
+ },
+ {
+ "name": "Stationery"
+ },
+ {
+ "name": "Office consumables"
+ },
+ {
+ "name": "Postage and Carriage"
+ },
+ {
+ "name": "Telephone"
+ },
+ {
+ "name": "Books"
+ },
+ {
+ "name": "Network costs"
+ }
+ ],
+ "name": "Administration and office expenses"
+ },
+ {
+ "children": [
+ {
+ "name": "Car maintenance"
+ },
+ {
+ "name": "Car hire"
+ },
+ {
+ "name": "Car fuel"
+ }
+ ],
+ "name": "Vehicle expenses"
+ },
+ {
+ "children": [
+ {
+ "name": "Intangible assets depn"
+ },
+ {
+ "name": "Tangible assets depn"
+ }
+ ],
+ "name": "Depreciation expense"
+ },
+ {
+ "children": [
+ {
+ "name": "Entertaining"
+ },
+ {
+ "name": "Other sundry expenses"
+ },
+ {
+ "name": "Donations"
+ },
+ {
+ "name": "Exchange gains/losses"
+ },
+ {
+ "name": "Bad debts"
+ },
+ {
+ "name": "Bank, credit card and other financial charges"
+ },
+ {
+ "name": "Insurance"
+ }
+ ],
+ "name": "Sundry expenses"
+ },
+ {
+ "children": [
+ {
+ "name": "Subcontractors payments"
+ },
+ {
+ "name": "Employers NIC"
+ },
+ {
+ "name": "Admin gross salaries"
+ },
+ {
+ "name": "Management gross salaries"
+ },
+ {
+ "name": "Directors remuneration"
+ },
+ {
+ "name": "Directors pension"
+ }
+ ],
+ "name": "Salaries & wages"
+ }
+ ],
+ "name": "Administrative expenses"
+ },
+ {
+ "children": [
+ {
+ "name": "Corporation tax expense"
+ }
+ ],
+ "name": "Tax on profit or loss on ordinary activities"
+ },
+ {
+ "children": [
+ {
+ "name": "Interest paid"
+ }
+ ],
+ "name": "Interest payable and similar charges"
+ },
+ {
+ "children": [
+ {
+ "name": "Bank Interest received"
+ },
+ {
+ "name": "Investment Interest received"
+ }
+ ],
+ "name": "Interest receivable and similar income:"
+ },
+ {
+ "children": [
+ {
+ "name": "Profits/Losses on disposals of assets"
+ }
+ ],
+ "name": "Other operating income"
+ },
+ {
+ "children": [
+ {
+ "name": "Sales category 1"
+ },
+ {
+ "name": "Sales category 2"
+ },
+ {
+ "name": "Sales category 3"
+ },
+ {
+ "name": "Sales category 4"
+ }
+ ],
+ "name": "Turnover"
+ },
+ {
+ "children": [
+ {
+ "name": "Distribution vehicles"
+ },
+ {
+ "name": "Distribution salaries and wages"
+ },
+ {
+ "children": [
+ {
+ "name": "PR"
+ },
+ {
+ "name": "Marketing, POS"
+ },
+ {
+ "name": "Exhibitions and events"
+ }
+ ],
+ "name": "Advertising and promotions"
+ },
+ {
+ "name": "Shipping"
+ }
+ ],
+ "name": "Distribution costs"
+ },
+ {
+ "children": [
+ {
+ "name": "Cost of sales 4"
+ },
+ {
+ "name": "Cost of sales 3"
+ },
+ {
+ "name": "Cost of sales 2"
+ },
+ {
+ "name": "Cost of sales 1"
+ }
+ ],
+ "name": "Cost of sales"
+ }
+ ],
+ "name": "Profit and Loss"
+ }
+ ],
+ "name": "Company",
+ "parent_id": null
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/us_account_chart_template_basic.json b/erpnext/accounts/doctype/chart_of_accounts/charts/us_account_chart_template_basic.json
new file mode 100644
index 0000000..327c0e9
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/us_account_chart_template_basic.json
@@ -0,0 +1,543 @@
+{
+ "name": "Basic Chart of Account",
+ "root": {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Automobile Expense",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Payroll Expenses",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Interest Expense",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Continuing Education",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Meals and Entertainment",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Custom Hire and Contract Labor",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Repairs and Maintenance",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Postage and Delivery",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Small Tools and Equipment",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Chemicals Purchased",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Gasoline, Fuel and Oil",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Equipment Rental",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Taxes - Property",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Miscellaneous Expense",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Uniforms",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Veterinary, Breeding, Medicine",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Professional Fees",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Janitorial Expense",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "General Liability Insurance",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Life and Disability Insurance",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Health Insurance",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Professional Liability",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Worker's Compensation",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Insurance Expense",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Travel Expense",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Advertising and Promotion",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Office Supplies",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Dues and Subscriptions",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Feed Purchased",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Bank Service Charges",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Marketing Expense",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Storage and Warehousing",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Computer and Internet Expenses",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Fertilizers and Lime",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Seeds and Plants Purchased",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Conservation Expenses",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Freight and Trucking",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Depreciation Expense",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Printing and Reproduction",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Car and Truck Expenses",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Charitable Contributions",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Rent Expense",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Utilities",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Telephone Expense",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Business Licenses and Permits",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Expenses",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Client Trust Account",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "Account Receivable",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Receivable",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Cash",
+ "name": "Cash or Cash Equivalents",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Current Assets",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Security Deposits Asset",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Other Assets",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Court Costs",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Advanced Client Costs",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Filing Fees",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Expert Witness Fees",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Other Current Assets",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Fixed Asset",
+ "children": [
+ {
+ "account_type": "Fixed Asset",
+ "name": "Furniture and Equipment",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Accumulated Depreciation",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Fixed Assets",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Assets",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Equity",
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "Capital Stock",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Retained Earnings",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Dividends Paid",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "account_type": "Equity",
+ "name": "Opening Balance Equity",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Equity",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Account Payable",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Payable",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Current Liabilities",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Sales Tax Payable",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Customer Deposits Received",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Payroll Liabilities",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Use Tax Payable",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Other Current Liabilities",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Liabilities",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "Liabilities and Equity",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "name": "Settlement Income",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Commodity Credit Loans",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Administrative Fees",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Shipping and Delivery Income",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Commission income",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Fuel Tax Credits and Other Inc.",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Livestock Sales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Custom Hire Income",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Crop Insurance Proceeds",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Legal Fee Income",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cooperative Distributions",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Job Income",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Crop Sales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sales Discounts",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Rental Income",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Farmers Market Sales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sales Discounts",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Service Income",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Agricultural Program Payments",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Income",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "children": [
+ {
+ "name": "Proceeds from Sale of Assets",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Finance Charge Income",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Interest Income",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Insurance Proceeds Received",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Other Income",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Cost of Goods Sold",
+ "children": [
+ {
+ "account_type": "Cost of Goods Sold",
+ "name": "Other Job Related Costs",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Cost of Goods Sold",
+ "name": "Commissions Paid",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Cost of Goods Sold",
+ "name": "Tools and Small Equipment",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Cost of Goods Sold",
+ "name": "Merchant Account Fees",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Cost of Goods Sold",
+ "name": "Job Materials Purchased",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Cost of Goods Sold",
+ "name": "Subcontracted Services",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Cost of Goods Sold",
+ "name": "Equipment Rental for Jobs",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Cost of Goods Sold",
+ "name": "Purchases - Resale Items",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Cost of Goods Sold",
+ "name": "Commissions Paid",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Cost of Goods Sold",
+ "name": "Freight and Shipping Costs",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Cost of Goods Sold",
+ "name": "Merchant Account Fees",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Cost of Goods Sold",
+ "name": "Media Purchased for Clients",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Cost of Goods Sold",
+ "name": "Purchase Discounts",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "account_type": "Cost of Goods Sold",
+ "name": "Subcontractors Expense",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Cost of Goods Sold",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "Basic",
+ "parent_id": null
+ }
+}
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/charts/uy_uy_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/uy_uy_chart_template.json
similarity index 66%
rename from erpnext/setup/doctype/company/charts/uy_uy_chart_template.json
rename to erpnext/accounts/doctype/chart_of_accounts/charts/uy_uy_chart_template.json
index 220dcc7..3454273 100644
--- a/erpnext/setup/doctype/company/charts/uy_uy_chart_template.json
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/uy_uy_chart_template.json
@@ -5,168 +5,32 @@
{
"children": [
{
- "name": "Capital Autorizado a Suscribir"
- },
- {
- "name": "Capital suscripto"
- }
- ],
- "name": "ORDEN PASIVO"
- },
- {
- "children": [
- {
"children": [
{
"children": [
{
- "name": "Dividendos a Pagar",
- "root_type": "Liability"
+ "name": "Deuds. Contratos de Cambio Import.",
+ "report_type": "Balance Sheet"
},
{
- "children": [
- {
- "name": "Irae a Pagar"
- },
- {
- "name": "Irae Anticipo a Pagar"
- },
- {
- "name": "Irae del Ejercicio"
- }
- ],
- "name": "DGI IRAE"
+ "name": "Proveedores de Plaza",
+ "report_type": "Balance Sheet"
},
{
- "name": "Otras deudas",
- "root_type": "Liability"
+ "name": "Acreedores Varios (def)",
+ "report_type": "Balance Sheet"
},
{
- "children": [
- {
- "name": "Icosa del Ejercicio"
- },
- {
- "name": "Icosa a Pagar"
- },
- {
- "name": "Icosa Anticipo a Pagar"
- }
- ],
- "name": "DGI ICOSA"
+ "name": "Proveedores por Importaciones",
+ "report_type": "Balance Sheet"
},
{
- "children": [
- {
- "name": "Patrimonio Anticipo a Pagar"
- },
- {
- "name": "Patrimonio a Pagar"
- },
- {
- "name": "Patrimonio del Ejercicio"
- }
- ],
- "name": "DGI PATRIMONIO"
+ "name": "Documentos a Pagar ds/Comerciales",
+ "report_type": "Balance Sheet"
},
{
- "name": "Casa Matriz, Empresas Controlantes,",
- "root_type": "Liability"
- },
- {
- "name": "Acreedores por Cargas Sociales",
- "root_type": "Liability"
- },
- {
- "name": "Saldos Acreedores Cuentas Directores",
- "root_type": "Liability"
- },
- {
- "name": "Cobros Anticipados",
- "root_type": "Liability"
- },
- {
- "name": "Controladas/Vinculadas",
- "root_type": "Liability"
- },
- {
- "name": "Sueldos y Jornales a pagar",
- "root_type": "Liability"
- },
- {
- "name": "Acreedores fiscales",
- "root_type": "Liability"
- }
- ],
- "name": "DEUDAS DIVERSAS"
- },
- {
- "children": [
- {
- "name": "Documentos a pagar MN a pagar ds/Financieras",
- "root_type": "Liability"
- },
- {
- "name": "Ints. a vencer ds/Financieras",
- "root_type": "Expense"
- },
- {
- "name": "Obligaciones",
- "root_type": "Liability"
- },
- {
- "name": "Prestamos Bancarios",
- "root_type": "Liability"
- },
- {
- "name": "Documentos a pagar ME a pagar ds/Financieras",
- "root_type": "Liability"
- }
- ],
- "name": "DEUDAS FINANCIERAS"
- },
- {
- "children": [
- {
- "name": "Irpf Retenido"
- },
- {
- "name": "Iva Retenido"
- },
- {
- "name": "Bps"
- },
- {
- "name": "Iva Ventas M\u00ednima"
- },
- {
- "name": "Iva a Pagar"
- },
- {
- "name": "Iva Ventas B\u00e1sica"
- }
- ],
- "name": "DGI IVA x VENTAS"
- },
- {
- "children": [
- {
- "name": "Intereses a vencer ds/Comerciales"
- },
- {
- "name": "Deuds. Contratos de Cambio Import."
- },
- {
- "name": "Acreedores Varios (def)"
- },
- {
- "name": "Documentos a Pagar ds/Comerciales"
- },
- {
- "name": "Proveedores de Plaza"
- },
- {
- "name": "Proveedores por Importaciones"
+ "name": "Intereses a vencer ds/Comerciales",
+ "report_type": "Balance Sheet"
}
],
"name": "DEUDAS COMERCIALES"
@@ -175,10 +39,156 @@
"children": [
{
"name": "Responsabilidad frente a terceros",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "PREVISIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "Controladas/Vinculadas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Sueldos y Jornales a pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Acreedores fiscales",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Otras deudas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Saldos Acreedores Cuentas Directores",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Patrimonio del Ejercicio"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Patrimonio Anticipo a Pagar"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Patrimonio a Pagar"
+ }
+ ],
+ "name": "DGI PATRIMONIO"
+ },
+ {
+ "name": "Cobros Anticipados",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Dividendos a Pagar",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Casa Matriz, Empresas Controlantes,",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Acreedores por Cargas Sociales",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Irae a Pagar"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Irae Anticipo a Pagar"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Irae del Ejercicio"
+ }
+ ],
+ "name": "DGI IRAE"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Icosa del Ejercicio"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Icosa a Pagar"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Icosa Anticipo a Pagar"
+ }
+ ],
+ "name": "DGI ICOSA"
+ }
+ ],
+ "name": "DEUDAS DIVERSAS"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Tax",
+ "name": "Irpf Retenido"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Iva Retenido"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Bps"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Iva a Pagar"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Iva Ventas B\u00e1sica"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Iva Ventas M\u00ednima"
+ }
+ ],
+ "name": "DGI IVA x VENTAS"
+ },
+ {
+ "children": [
+ {
+ "name": "Ints. a vencer ds/Financieras",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Prestamos Bancarios",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Documentos a pagar MN a pagar ds/Financieras",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Obligaciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Documentos a pagar ME a pagar ds/Financieras",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "DEUDAS FINANCIERAS"
}
],
"name": "PASIVO CORRIENTE"
@@ -189,7 +199,7 @@
"children": [
{
"name": "Deudas Comerciales",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "DEUDAS COMERCIALES"
@@ -197,17 +207,17 @@
{
"children": [
{
- "name": "Deudas Diversas",
- "root_type": "Liability"
+ "name": "Deudas Financieras",
+ "report_type": "Balance Sheet"
}
],
- "name": "DEUDAS DIVERSAS"
+ "name": "DEUDAS FINANCIERAS"
},
{
"children": [
{
"name": "Previsiones No Corrientes",
- "root_type": "Liability"
+ "report_type": "Balance Sheet"
}
],
"name": "PREVISIONES NO CORRIENTES"
@@ -215,11 +225,11 @@
{
"children": [
{
- "name": "Deudas Financieras",
- "root_type": "Liability"
+ "name": "Deudas Diversas",
+ "report_type": "Balance Sheet"
}
],
- "name": "DEUDAS FINANCIERAS"
+ "name": "DEUDAS DIVERSAS"
}
],
"name": "PASIVO NO CORRIENTE"
@@ -234,26 +244,14 @@
{
"children": [
{
- "name": "Capital Integrado"
- }
- ],
- "name": "CAPITAL"
- },
- {
- "name": "APORTES A CAPITALIZAR"
- }
- ],
- "name": "APORTE DE PROPIETARIOS/SOCIOS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Revaluaciones fiscales"
+ "account_type": "Equity",
+ "name": "Revaluaciones fiscales",
+ "report_type": "Balance Sheet"
},
{
- "name": "Revaluaciones voluntarias"
+ "account_type": "Equity",
+ "name": "Revaluaciones voluntarias",
+ "report_type": "Balance Sheet"
}
],
"name": "AJUSTES PATRIMONIO (H)"
@@ -264,12 +262,34 @@
{
"children": [
{
+ "name": "APORTES A CAPITALIZAR"
+ },
+ {
"children": [
{
- "name": "Resultados del ejercicio"
+ "account_type": "Equity",
+ "name": "Capital Integrado",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "CAPITAL"
+ }
+ ],
+ "name": "APORTE DE PROPIETARIOS/SOCIOS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Equity",
+ "name": "Resultados del ejercicio",
+ "report_type": "Balance Sheet"
},
{
- "name": "Dividendos provisorios"
+ "account_type": "Equity",
+ "name": "Dividendos provisorios",
+ "report_type": "Balance Sheet"
}
],
"name": "RESULTADOS ACUMULADOS"
@@ -277,13 +297,19 @@
{
"children": [
{
- "name": "P\u00e9rdidas y Ganancias"
+ "account_type": "Equity",
+ "name": "Reservas Legales",
+ "report_type": "Balance Sheet"
},
{
- "name": "Reservas Legales"
+ "account_type": "Equity",
+ "name": "Reservas Voluntarias",
+ "report_type": "Balance Sheet"
},
{
- "name": "Reservas Voluntarias"
+ "account_type": "Equity",
+ "name": "P\u00e9rdidas y Ganancias",
+ "report_type": "Balance Sheet"
}
],
"name": "RESERVAS"
@@ -301,132 +327,57 @@
{
"children": [
{
- "name": "Amort.Ac.Vehiculos",
- "root_type": "Asset"
+ "name": "Importaciones en tramite",
+ "report_type": "Balance Sheet"
},
{
- "name": "Amort.Ac.Inmuebles",
- "root_type": "Asset"
+ "name": "Materiales y Suministros",
+ "report_type": "Balance Sheet"
},
{
- "name": "Amort.Ac.Mueb.y Utiles",
- "root_type": "Asset"
+ "name": "Materias Primas",
+ "report_type": "Balance Sheet"
},
{
- "name": "Amort.Ac.Maq.y Herram.",
- "root_type": "Asset"
+ "name": "Productos en Proceso",
+ "report_type": "Balance Sheet"
},
{
- "name": "Veh\u00edculos",
- "root_type": "Asset"
+ "name": "Productos Terminados",
+ "report_type": "Balance Sheet"
},
{
- "name": "Muebles y \u00datiles",
- "root_type": "Asset"
+ "name": "Mercaderia de Reventa",
+ "report_type": "Balance Sheet"
},
{
- "name": "Maquinas y Herramientas",
- "root_type": "Asset"
- },
- {
- "name": "Inmuebles",
- "root_type": "Asset"
+ "name": "Prevision p/desvalorizaciones",
+ "report_type": "Balance Sheet"
}
],
- "name": "BIENES DE USO"
+ "name": "BIENES DE CAMBIO"
},
{
"children": [
{
- "name": "Valores orig. y revaluados s/anexo",
- "root_type": "Asset"
- },
- {
- "name": "Depositos Bancarios",
- "root_type": "Asset"
- },
- {
- "name": "Menos: Amort. Acum.",
- "root_type": "Asset"
- },
- {
- "name": "Prevision para Desvalorizaciones",
- "root_type": "Expense"
- },
- {
- "name": "Inmuebles",
- "root_type": "Asset"
- },
- {
- "name": "Intereses percibidos por adelantado",
- "root_type": "Income"
- },
- {
- "name": "Titulos y Acciones",
- "root_type": "Asset"
- }
- ],
- "name": "INVERSIONES A LARGO PLAZO"
- },
- {
- "children": [
- {
- "name": "Bienes de cambio no corrientes",
- "root_type": "Asset"
- }
- ],
- "name": "BIENES DE CAMBIO NO CORRIENTES"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ditos a Largo Plazo",
- "root_type": "Asset"
- }
- ],
- "name": "CREDITOS A LARGO PLAZO"
- },
- {
- "children": [
- {
- "name": "Amortizaciones Acumuladas",
- "root_type": "Asset"
- },
- {
- "name": "Patentes, marcas y licencias",
- "root_type": "Asset"
- },
- {
- "name": "Gastos de investigacion",
- "root_type": "Asset"
- }
- ],
- "name": "INTANGIBLES"
- }
- ],
- "name": "ACTIVO NO CORRIENTE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Controladas / Vinculadas"
- },
- {
"name": "Depositos en Garantia"
},
{
+ "name": "Pagos adelantados",
+ "report_type": "Balance Sheet"
+ },
+ {
"name": "Saldos Deudor de ctas de Directores"
},
{
- "name": "Anticipos a Proveedores"
+ "name": "Anticipos a Proveedores",
+ "report_type": "Balance Sheet"
},
{
"name": "Casa Matriz, Empresas Controlantes"
},
{
- "name": "Pagos adelantados"
+ "name": "Controladas / Vinculadas"
}
],
"name": "OTROS CREDITOS"
@@ -434,51 +385,28 @@
{
"children": [
{
- "name": "Prevision para Deudores Incobrables",
- "root_type": "Expense"
- },
- {
- "name": "Ingresos diferidos",
- "root_type": "Income"
- },
- {
- "name": "Patrimonio Anticipo"
- },
- {
- "name": "Icosa Anticipo"
- },
- {
- "name": "Ingresos percibidos por adelantado",
- "root_type": "Income"
- },
- {
- "name": "Irae Anticipo"
- },
- {
- "name": "Diversos"
- }
- ],
- "name": "DGI ANTICIPOS"
- },
- {
- "children": [
- {
- "name": "Iva Importaci\u00f3n"
- },
- {
- "name": "Iva Compras M\u00ednima"
- },
- {
- "name": "Iva Anticipo Importaci\u00f3n"
- },
- {
- "name": "Iva Pagos"
- },
- {
+ "account_type": "Tax",
"name": "Iva Retenciones"
},
{
+ "account_type": "Tax",
+ "name": "Iva Pagos"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Iva Importaci\u00f3n"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Iva Compras M\u00ednima"
+ },
+ {
+ "account_type": "Tax",
"name": "Iva Compras B\u00e1sica"
+ },
+ {
+ "account_type": "Tax",
+ "name": "Iva Anticipo Importaci\u00f3n"
}
],
"name": "DGI IVA x COMPRAS"
@@ -489,13 +417,13 @@
"name": "Previsi\u00f3n para desvalorizaciones"
},
{
- "name": "Dep\u00f3sitos Bancarios"
- },
- {
"name": "Intereses percibidos por adelantado"
},
{
"name": "Valores P\u00fablicos"
+ },
+ {
+ "name": "Dep\u00f3sitos Bancarios"
}
],
"name": "INVERSIONES TEMPORARIAS"
@@ -503,6 +431,53 @@
{
"children": [
{
+ "name": "Ingresos diferidos",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Prevision para Deudores Incobrables"
+ },
+ {
+ "name": "Prevision p/dtos y Bonificaciones"
+ },
+ {
+ "name": "Intereses percibidos por adelantado",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Documentos a Cobrar MN",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Deudores por Exportaciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Deudores Simples Plaza",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Deudores Varios (def)",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cheques en Cartera ME",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Cheques en Cartera MN",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Documentos a Cobrar ME",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "CREDITOS POR VENTAS"
+ },
+ {
+ "children": [
+ {
"name": "Caja Moneda Nacional"
},
{
@@ -523,76 +498,148 @@
{
"children": [
{
- "name": "Deudores Varios (def)"
+ "account_type": "Tax",
+ "name": "Patrimonio Anticipo"
},
{
- "name": "Deudores Simples Plaza"
+ "account_type": "Tax",
+ "name": "Icosa Anticipo"
},
{
- "name": "Cheques en Cartera ME"
+ "account_type": "Tax",
+ "name": "Irae Anticipo"
},
{
- "name": "Documentos a Cobrar ME"
+ "name": "Ingresos diferidos",
+ "report_type": "Profit and Loss"
},
{
- "name": "Intereses percibidos por adelantado"
+ "name": "Ingresos percibidos por adelantado",
+ "report_type": "Profit and Loss"
},
{
- "name": "Cheques en Cartera MN"
+ "name": "Prevision para Deudores Incobrables",
+ "report_type": "Profit and Loss"
},
{
- "name": "Ingresos diferidos"
- },
- {
- "name": "Documentos a Cobrar MN"
- },
- {
- "name": "Deudores por Exportaciones"
- },
- {
- "name": "Prevision para Deudores Incobrables"
- },
- {
- "name": "Prevision p/dtos y Bonificaciones"
+ "account_type": "Tax",
+ "name": "Diversos"
}
],
- "name": "CREDITOS POR VENTAS"
+ "name": "DGI ANTICIPOS"
+ }
+ ],
+ "name": "ACTIVO CORRIENTE"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "Amortizaciones Acumuladas",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Patentes, marcas y licencias",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Gastos de investigacion",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "INTANGIBLES"
},
{
"children": [
{
- "name": "Productos en Proceso",
- "root_type": "Asset"
+ "name": "Veh\u00edculos",
+ "report_type": "Balance Sheet"
},
{
- "name": "Mercaderia de Reventa",
- "root_type": "Asset"
+ "name": "Muebles y \u00datiles",
+ "report_type": "Balance Sheet"
},
{
- "name": "Prevision p/desvalorizaciones",
- "root_type": "Asset"
+ "name": "Maquinas y Herramientas",
+ "report_type": "Balance Sheet"
},
{
- "name": "Materiales y Suministros",
- "root_type": "Asset"
+ "name": "Inmuebles",
+ "report_type": "Balance Sheet"
},
{
- "name": "Importaciones en tramite",
- "root_type": "Asset"
+ "name": "Amort.Ac.Vehiculos",
+ "report_type": "Balance Sheet"
},
{
- "name": "Productos Terminados",
- "root_type": "Asset"
+ "name": "Amort.Ac.Maq.y Herram.",
+ "report_type": "Balance Sheet"
},
{
- "name": "Materias Primas",
- "root_type": "Asset"
+ "name": "Amort.Ac.Inmuebles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Amort.Ac.Mueb.y Utiles",
+ "report_type": "Balance Sheet"
}
],
- "name": "BIENES DE CAMBIO"
+ "name": "BIENES DE USO"
+ },
+ {
+ "children": [
+ {
+ "name": "Prevision para Desvalorizaciones",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Intereses percibidos por adelantado",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Inmuebles",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Valores orig. y revaluados s/anexo",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Menos: Amort. Acum.",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Titulos y Acciones",
+ "report_type": "Balance Sheet"
+ },
+ {
+ "name": "Depositos Bancarios",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "INVERSIONES A LARGO PLAZO"
+ },
+ {
+ "children": [
+ {
+ "name": "Bienes de cambio no corrientes",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "BIENES DE CAMBIO NO CORRIENTES"
+ },
+ {
+ "children": [
+ {
+ "name": "Cr\u00e9ditos a Largo Plazo",
+ "report_type": "Balance Sheet"
+ }
+ ],
+ "name": "CREDITOS A LARGO PLAZO"
}
],
- "name": "ACTIVO CORRIENTE"
+ "name": "ACTIVO NO CORRIENTE"
}
],
"name": "ACTIVO"
@@ -600,10 +647,10 @@
{
"children": [
{
- "name": "Suscriptores de acciones"
+ "name": "Acciones a Emitir"
},
{
- "name": "Acciones a Emitir"
+ "name": "Suscriptores de acciones"
}
],
"name": "ORDEN ACTIVO"
@@ -611,10 +658,25 @@
{
"children": [
{
+ "name": "Capital suscripto"
+ },
+ {
+ "name": "Capital Autorizado a Suscribir"
+ }
+ ],
+ "name": "ORDEN PASIVO"
+ },
+ {
+ "children": [
+ {
+ "name": "Ingresos Operativos (def)",
+ "report_type": "Profit and Loss"
+ },
+ {
"children": [
{
"name": "Ventas extraordinarias",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "VENTAS EXTRAORDINARIAS"
@@ -622,44 +684,40 @@
{
"children": [
{
- "name": "Ventas Tasa B\u00e1sica",
- "root_type": "Income"
- },
- {
- "name": "Ventas por Exportaciones",
- "root_type": "Income"
- },
- {
- "name": "Ventas Tasa M\u00ednima",
- "root_type": "Income"
- },
- {
- "name": "Ventas Exentas",
- "root_type": "Income"
- }
- ],
- "name": "VENTAS ORDINARIAS"
- },
- {
- "children": [
- {
"name": "Diferencias de Cambio ganadas",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"name": "Descuentos Obtenidos",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
},
{
"name": "Intereses ganados",
- "root_type": "Income"
+ "report_type": "Profit and Loss"
}
],
"name": "INGRESOS FINANCIEROS"
},
{
- "name": "Ingresos Operativos (def)",
- "root_type": "Income"
+ "children": [
+ {
+ "name": "Ventas Exentas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas Tasa B\u00e1sica",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas Tasa M\u00ednima",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Ventas por Exportaciones",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "VENTAS ORDINARIAS"
}
],
"name": "GANANCIAS"
@@ -669,85 +727,73 @@
{
"children": [
{
- "name": "Intereses y Gastos Bancarios",
- "root_type": "Expense"
- },
- {
- "name": "Descuentos Concedidos",
- "root_type": "Expense"
- },
- {
- "name": "Diferencias de Cambio perdidas",
- "root_type": "Expense"
- },
- {
- "name": "Multas y Recargos Fiscales",
- "root_type": "Expense"
+ "name": "Amortizaciones",
+ "report_type": "Profit and Loss"
}
],
- "name": "GASTOS FINANCIEROS"
+ "name": "AMORTIZACIONES"
},
{
"children": [
{
- "name": "Papeler\u00eda",
- "root_type": "Expense"
- },
- {
- "name": "Cargas Sociales",
- "root_type": "Expense"
- },
- {
- "name": "Sueldos y Jornales",
- "root_type": "Expense"
- },
- {
- "name": "Combustible",
- "root_type": "Expense"
- },
- {
- "name": "Fletes",
- "root_type": "Expense"
- },
- {
- "name": "Publicidad",
- "root_type": "Expense"
+ "name": "Representaci\u00f3n",
+ "report_type": "Profit and Loss"
},
{
"name": "Energ\u00eda El\u00e9ctrica y Aguas Corrientes",
- "root_type": "Expense"
- },
- {
- "name": "Representaci\u00f3n",
- "root_type": "Expense"
- },
- {
- "name": "Comunicaciones y Servicios Telef\u00f3nicos",
- "root_type": "Expense"
- },
- {
- "name": "Alquileres",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Servicios Contratados",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Honorarios Profesionales",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
},
{
"name": "Mantenimiento Veh\u00edculos",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Combustible",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Papeler\u00eda",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Cargas Sociales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Fletes",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Comunicaciones y Servicios Telef\u00f3nicos",
+ "report_type": "Profit and Loss"
},
{
"name": "Seguros",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Sueldos y Jornales",
+ "report_type": "Profit and Loss"
},
{
"name": "Gastos Varios (def)",
- "root_type": "Expense"
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Publicidad",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Alquileres",
+ "report_type": "Profit and Loss"
}
],
"name": "GASTOS DE ADMINISTRACION Y VENTAS"
@@ -755,28 +801,21 @@
{
"children": [
{
- "name": "Costos de lo vendido",
- "root_type": "Expense"
+ "name": "Retenciones",
+ "report_type": "Balance Sheet"
},
{
- "name": "Costo de Venta de Bienes de Uso",
- "root_type": "Expense"
+ "name": "Otros",
+ "report_type": "Balance Sheet"
},
{
- "name": "Costo de Mercader\u00edas",
- "root_type": "Expense"
- }
- ],
- "name": "COSTO DE LO VENDIDO"
- },
- {
- "children": [
- {
"children": [
{
+ "account_type": "Tax",
"name": "IVA ventas 10%"
},
{
+ "account_type": "Tax",
"name": "IVA ventas 22%"
}
],
@@ -784,15 +823,7 @@
},
{
"name": "Contribuciones",
- "root_type": "Asset"
- },
- {
- "name": "Retenciones",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
+ "report_type": "Balance Sheet"
}
],
"name": "OBLIGACIONES TRIBUTARIAS"
@@ -800,11 +831,40 @@
{
"children": [
{
- "name": "Amortizaciones",
- "root_type": "Expense"
+ "name": "Multas y Recargos Fiscales",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Descuentos Concedidos",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Diferencias de Cambio perdidas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Intereses y Gastos Bancarios",
+ "report_type": "Profit and Loss"
}
],
- "name": "AMORTIZACIONES"
+ "name": "GASTOS FINANCIEROS"
+ },
+ {
+ "children": [
+ {
+ "name": "Costos de lo vendido",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Mercader\u00edas",
+ "report_type": "Profit and Loss"
+ },
+ {
+ "name": "Costo de Venta de Bienes de Uso",
+ "report_type": "Profit and Loss"
+ }
+ ],
+ "name": "COSTO DE LO VENDIDO"
}
],
"name": "PERDIDAS"
diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/ve_ve_chart_template_amd.json b/erpnext/accounts/doctype/chart_of_accounts/charts/ve_ve_chart_template_amd.json
new file mode 100644
index 0000000..803ef2c
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/charts/ve_ve_chart_template_amd.json
@@ -0,0 +1,1526 @@
+{
+ "name": "Venezuelan - Account",
+ "root": {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "INGRESOS POR SERVICIOS"
+ }
+ ],
+ "name": "INGRESOS POR SERVICIOS"
+ },
+ {
+ "children": [
+ {
+ "name": "VENTAS EXPORTACION"
+ },
+ {
+ "name": "VENTAS NACIONALES AL DETAL"
+ },
+ {
+ "name": "VENTAS INMUEBLES"
+ },
+ {
+ "name": "VENTAS NACIONALES AL MAYOR"
+ }
+ ],
+ "name": "VENTAS"
+ },
+ {
+ "children": [
+ {
+ "name": "DEVOLUCIONES EN VENTAS"
+ },
+ {
+ "name": "DESCUENTOS EN VENTAS"
+ }
+ ],
+ "name": "DESCUENTOS Y DEVOLUCION EN VENTAS"
+ }
+ ],
+ "name": "INGRESOS OPERACIONALES"
+ }
+ ],
+ "name": "INGRESOS OPERACIONALES"
+ }
+ ],
+ "name": "INGRESOS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "CAPITAL SUSCRITO POR COPBAR"
+ },
+ {
+ "name": "ACTUALIZACION DEL VALOR"
+ },
+ {
+ "name": "CAPITAL SOCIAL PAGADO"
+ }
+ ],
+ "name": "CAPITAL SOCIAL PAGADO"
+ }
+ ],
+ "name": "CAPITAL SOCIAL PAGADO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "ACCIONES EN TESORERIA"
+ },
+ {
+ "name": "ACTUALIZACION DE VALOR"
+ }
+ ],
+ "name": "ACCIONES EN TESORERIA"
+ }
+ ],
+ "name": "ACCIONES EN TESORERIA"
+ }
+ ],
+ "name": "CAPITAL SOCIAL"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "VALOR ORIGINAL"
+ },
+ {
+ "name": "ACTUALIZACION DEL VALOR"
+ }
+ ],
+ "name": "OTRAS RESERVAS"
+ }
+ ],
+ "name": "OTRAS RESERVAS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "VALOR ORIGINAL RESERVA LEGAL"
+ },
+ {
+ "name": "ACTUALIZACION DE VALOR"
+ }
+ ],
+ "name": "RESERVA LEGAL"
+ }
+ ],
+ "name": "RESERVA LEGAL"
+ }
+ ],
+ "name": "RESERVA DE CAPITAL"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "REAJUSTE POR INFLACION"
+ },
+ {
+ "name": "REI-EJERCICIO"
+ },
+ {
+ "name": "REI-ACUMULADOS"
+ },
+ {
+ "name": "EXCLUSIONES FISCALES"
+ },
+ {
+ "name": "ACTUALIZACION DEL PATRIMONIO"
+ }
+ ],
+ "name": "RESULTADO POR EXPOS. A LA INFLACION"
+ },
+ {
+ "children": [
+ {
+ "name": "UTILIDADES DEL EJERCICIO"
+ },
+ {
+ "name": "UTILIDADES NO DISTRIBUIDAS"
+ }
+ ],
+ "name": "SUPERAVIT OPERATIVO"
+ }
+ ],
+ "name": "SUPERAVIT GANADO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "RETAM-ACTIVOS"
+ },
+ {
+ "name": "RETAM-INVENTARIOS"
+ },
+ {
+ "name": "RETAM INVERSIONES"
+ }
+ ],
+ "name": "RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS"
+ }
+ ],
+ "name": "RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS"
+ }
+ ],
+ "name": "SUPERAVIT"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "REI EJERCICIO"
+ }
+ ],
+ "name": "GANACIAS Y PERDIDAS"
+ }
+ ],
+ "name": "GANACIAS Y PERDIDAS"
+ }
+ ],
+ "name": "GANANCIAS Y PERDIDAS"
+ }
+ ],
+ "name": "PATRIMONIO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "PASIVOS A CORTO PLAZO"
+ }
+ ],
+ "name": "OTROS PASIVOS A CORTO PLAZO"
+ }
+ ],
+ "name": "OTROS PASIVOS A CORTO PLAZO"
+ }
+ ],
+ "name": "OTROS PASIVOS A CORTO PLAZO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "DIVDENDO POR COBRAR NO COBRADOS"
+ },
+ {
+ "account_type": "Payable",
+ "name": "DIVIDENDO POR PAGAR VIGENTES"
+ }
+ ],
+ "name": "DIVIDENDO POR PAGAR"
+ }
+ ],
+ "name": "DIVIDENDO POR PAGAR"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "I.N.C.E.S APORTES EMPLEADOS"
+ },
+ {
+ "name": "F.A.O.V APORTES EMPLEADOS"
+ },
+ {
+ "name": "FONDO FIDEICOMISO"
+ },
+ {
+ "name": "I.V.S.S APORTES EMPLEADOS"
+ },
+ {
+ "name": "FONDO DE AHORRO"
+ }
+ ],
+ "name": "ACUMULACIONES LABORALES"
+ }
+ ],
+ "name": "ACUMULACIONES LABORALES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "I.V.S.S APORTE EMPRESA"
+ },
+ {
+ "name": "F.A.O.V APORTE EMPRESA"
+ },
+ {
+ "name": "I.N.C.E.S APORTE EMPRESA"
+ }
+ ],
+ "name": "CONTRIBUCIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "PRESTAMOS SOBRE FIDEICOMISO"
+ },
+ {
+ "name": "EMBARGO DE SUELDO"
+ },
+ {
+ "name": "SINDICATOS"
+ }
+ ],
+ "name": "RETENCIONES VARIAS"
+ },
+ {
+ "children": [
+ {
+ "name": "INTERESES S/PRESTACIONES SOCIALES"
+ },
+ {
+ "name": "BONIFICACION ACCIDENTAL UNICA"
+ },
+ {
+ "name": "L.O.P.T.I."
+ },
+ {
+ "name": "VACACIONES"
+ },
+ {
+ "name": "UTILIDADES"
+ },
+ {
+ "name": "PRESTACIONES SOCIALES"
+ },
+ {
+ "account_type": "Payable",
+ "name": "POLIZA DE SEGURO POR PAGAR"
+ },
+ {
+ "name": "PUBLICIDAD Y PROPAGANDA"
+ },
+ {
+ "name": "BONO VACACIONAL"
+ },
+ {
+ "name": "TARJETA CORPORATIVA"
+ },
+ {
+ "name": "ALQUILERES"
+ },
+ {
+ "name": "COMISIONES"
+ },
+ {
+ "account_type": "Payable",
+ "name": "NOMINA POR PAGAR"
+ },
+ {
+ "name": "CONVESION DE COMERCIALIZACION"
+ },
+ {
+ "name": "PROGRAMA DE ALIMENTACION"
+ },
+ {
+ "account_type": "Payable",
+ "name": "IMPUESTOS POR PAGAR"
+ },
+ {
+ "name": "ADELANTO DE CLIENTES"
+ }
+ ],
+ "name": "OTRAS ACUMULACIONES"
+ },
+ {
+ "children": [
+ {
+ "name": "I.V.A.RETENIDO EN COMPRAS"
+ },
+ {
+ "name": "RETENCIONES I.S.L.R. EMPLEADOS"
+ },
+ {
+ "name": "I.V.A DEBITO FISCAL"
+ },
+ {
+ "name": "RETENCIONES I.S.L.R. PROVEEDORES"
+ }
+ ],
+ "name": "RETENCIONES E IMPUESTOS POR PAGAR"
+ }
+ ],
+ "name": "GASTOS ACUMULADOS Y RETENCIONES POR PAGAR"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "BANCO MERCANTIL"
+ },
+ {
+ "account_type": "Cash",
+ "name": "BANCO BANESCO"
+ },
+ {
+ "account_type": "Cash",
+ "name": "BANCO EXTRANJERO"
+ }
+ ],
+ "name": "PASIVOS FINANCIEROS A CORTO PLAZO"
+ }
+ ],
+ "name": "PASIVOS FINACIEROS A CORTO PLAZO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "CUENTAS POR PAGAR SOCIOS"
+ }
+ ],
+ "name": "CUENTAS POR PAGAR ACCIONISTAS"
+ },
+ {
+ "children": [
+ {
+ "name": "AMD COMPUTER SHOP, C.A."
+ },
+ {
+ "name": "COMERCIALIZADORA M321,C.A."
+ },
+ {
+ "name": "ACCESORIOS AMD COMPUTADORAS,C.A."
+ },
+ {
+ "name": "COMERCIALIZADORA JGV 3000, C.A."
+ },
+ {
+ "name": "COMERCIALIZADORA LVG ELECTRONIC, C.A."
+ }
+ ],
+ "name": "COMPA\u00d1IAS AFILIADAS Y RELACIONADAS"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "CUENTAS POR PAGAR PROVEEDORES"
+ }
+ ],
+ "name": "PROVEEDORES OCASIONALES"
+ },
+ {
+ "children": [
+ {
+ "name": "T.W.C. COMPUTER, INC."
+ },
+ {
+ "name": "MICRO INFORMATICA 11C"
+ },
+ {
+ "name": "STARREC GROUP USA,INC"
+ }
+ ],
+ "name": "PROVEEDORES EXTRANJEROS"
+ }
+ ],
+ "name": "DOCUMENTOS Y CUENTAS POR PAGAR"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "RESERVAS FISCALES"
+ },
+ {
+ "name": "RESERVAS FINANCIERAS"
+ },
+ {
+ "name": "RESERVAS OPERATIVAS"
+ }
+ ],
+ "name": "RESERVAS"
+ }
+ ],
+ "name": "RESERVAS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "DECLARACION ESTIMADAS"
+ },
+ {
+ "name": "RAR AJUSTE INICIAL POR INFLACION"
+ },
+ {
+ "name": "I.S.L.R. ACUMULADOS GASTOS"
+ }
+ ],
+ "name": "I.S.L.R. ACUMULADOS GASTOS"
+ }
+ ],
+ "name": "IMPUESTOS SOBRE LA RENTA POR PAGAR"
+ }
+ ],
+ "name": "PASIVOA CORTO PLAZO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "PASIVOS FINANCIEROS A LARGO PLAZO"
+ }
+ ],
+ "name": "PASIVOS FINANCIEROS A LARGO PLAZO"
+ }
+ ],
+ "name": "PASIVOS FINANCIEROS A LARGO PLAZO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "INDEMNIZACIONES SENCILLAS"
+ },
+ {
+ "name": "INDEMNIZACIONES DOBLES"
+ }
+ ],
+ "name": "ACUMULACIONES PARA INDEMNIZ.LABORALES"
+ }
+ ],
+ "name": "ACUMULACIONES PARA INDEMNIZ. LABORALES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "PASIVOS INTERCOMPA\u00d1IAS"
+ }
+ ],
+ "name": "PASIVOS INTERCOMPA\u00d1IAS"
+ }
+ ],
+ "name": "PASIVOS INTERCOMPA\u00d1IAS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "OTROS PASIVOS A LARGO PLAZO"
+ }
+ ],
+ "name": "OTROS PASIVOS A LARGO PLAZO"
+ }
+ ],
+ "name": "OTROS PASIVOS A LARGO PLAZO"
+ }
+ ],
+ "name": "PASIVO A LARGO PLAZO"
+ }
+ ],
+ "name": "PASIVO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "MERCANCIA EN CONSIGNACION P. COMPRA0"
+ }
+ ],
+ "name": "CUENTAS DE ORDEN ACREEDORAS"
+ }
+ ],
+ "name": "CUENTAS DE ORDEN ACREEDORAS"
+ }
+ ],
+ "name": "CUENTAS DE ORDEN ACREEDORAS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "CARTAS DE CREDITOS"
+ },
+ {
+ "name": "MERCANCIAS EN CONSIGNACION"
+ }
+ ],
+ "name": "CUENTAS DE ORDEN DEUDORAS"
+ }
+ ],
+ "name": "CUENTAS DE ORDEN DEUDORAS"
+ }
+ ],
+ "name": "CUENTAS DE ORDEN"
+ }
+ ],
+ "name": "CUENTAS DE ORDEN"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "DEPOSITOS GARANTIA ARRENDAMIENTO LOCAL"
+ },
+ {
+ "name": "DEPOSITOS GARANTIA PROVEEDORES"
+ },
+ {
+ "name": "DEPOSITOS GARANTIA BANCOS"
+ }
+ ],
+ "name": "OTROS ACTIVOS"
+ }
+ ],
+ "name": "OTROS ACTIVOS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "OTRAS CUENTAS POR COBRAR"
+ },
+ {
+ "name": "GASTOS DE CONSTITUCION"
+ },
+ {
+ "name": "MARCA DE FABRICA"
+ }
+ ],
+ "name": "CARGOS DIFERIDOS"
+ }
+ ],
+ "name": "CARGOS DIFERIDOS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "IMPUESTOS DIFERIDOS I.S.L.R"
+ }
+ ],
+ "name": "IMPUESTOS DIFERIDOS I.S.L.R"
+ }
+ ],
+ "name": "IMPUESTOS DIFERIDOS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "INVERSIONES EN BONOS M.N."
+ },
+ {
+ "name": "BONOS TITULOS"
+ },
+ {
+ "name": "INVERSIONES PERMANENTES"
+ }
+ ],
+ "name": "TITULOS DE VALORES"
+ }
+ ],
+ "name": "INVERSIONES LARGO PLAZO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "INMUEBLES COSTO ORIGINAL"
+ },
+ {
+ "name": "MAQUINARIAS Y EQUIPOS COSTO ORIGINAL"
+ },
+ {
+ "name": "TERRENO COSTO ORIGINAL"
+ },
+ {
+ "name": "VEHICULOS COSTO ORIGINAL"
+ },
+ {
+ "name": "LICENCIA & SOFWARE COSTO ORIGINAL"
+ },
+ {
+ "name": "MUEBLES Y ENSERES COSTO ORIGINAL"
+ }
+ ],
+ "name": "ACTIVO FIJO"
+ },
+ {
+ "children": [
+ {
+ "name": "MUEBLES Y ENSERES COSTO ORIGINAL"
+ },
+ {
+ "name": "MEJORAS A PROPIEDAD COSTO ORIGINAL"
+ },
+ {
+ "name": "TERRENOS COSTO ORIGINAL"
+ },
+ {
+ "name": "MAQUINARIAS Y EQUIPOS COSTO ORIGINAL"
+ },
+ {
+ "name": "INMUEBLES COSTO ORIGINAL"
+ },
+ {
+ "name": "VEHICULOS COSTO ORIGINAL"
+ }
+ ],
+ "name": "DEPRECIACION Y AMORTIZACION ACUMULADAS"
+ }
+ ],
+ "name": "ACTIVO FIJO NETO"
+ }
+ ],
+ "name": "ACTIVO LARGO PLAZO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "PATENTE MUNICIPAL ESTIMADA"
+ },
+ {
+ "name": "I.V.A. CREDITO FISCAL"
+ },
+ {
+ "name": "I.V.A. CREDITO FISCAL IMPORTACION"
+ },
+ {
+ "name": "I.S.L.R. DECLARACION ESTIMADAS"
+ },
+ {
+ "name": "I.V.A. RETENIDO"
+ },
+ {
+ "name": "I.S.L.R RETENIDO"
+ }
+ ],
+ "name": "IMPUESTOS"
+ }
+ ],
+ "name": "IMPUESTOS PAGADOS POR ANTICIPADOS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "PUBLICIDAD"
+ },
+ {
+ "name": "SEGURO PREPAGADOS"
+ },
+ {
+ "name": "SEGURO H.C.M."
+ },
+ {
+ "name": "ALQUILERES"
+ }
+ ],
+ "name": "GASTOS PREPAGADOS OPERATIVOS"
+ }
+ ],
+ "name": "GASTOS OPERACIONALES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "MERCANCIA EN TRANSITOS"
+ }
+ ],
+ "name": "INVENTARIO EN TRANSITO"
+ },
+ {
+ "children": [
+ {
+ "name": "INVENTARIOS DE MERCANCIA EXTERIOR"
+ },
+ {
+ "name": "INVENTARIOS DE MERCANCIA NACIONAL"
+ },
+ {
+ "name": "INVENTARIO FINAL"
+ },
+ {
+ "name": "INVENTARIO MERCANCIA ACTUALIZACION DEL VALOR"
+ }
+ ],
+ "name": "INVENTARIOS DE MERCANCIA"
+ }
+ ],
+ "name": "INVENTARIOS"
+ },
+ {
+ "children": [
+ {
+ "name": "INTERESES POR COBRAR"
+ },
+ {
+ "children": [
+ {
+ "name": "ACCESORIOS AMD COMPUTADORAS,C.A."
+ },
+ {
+ "name": "AMD COMPUTER SHOP, C.A."
+ },
+ {
+ "name": "COMERCIALIZADORA JGV 3000, C.A."
+ },
+ {
+ "name": "COMERCIALIZADORA LVG ELECTRONIC, C.A."
+ },
+ {
+ "name": "COMERCIALIZADORA M321,C.A."
+ }
+ ],
+ "name": "COMPA\u00d1IAS AFILIADAS Y RELACIONADAS"
+ },
+ {
+ "children": [
+ {
+ "name": "PROVISION INCOBRALES NACIONALES"
+ },
+ {
+ "name": "PROVINCION INCOBRABLES EXTERIOR"
+ }
+ ],
+ "name": "PROVINCION INCOBRABLES NACIONAL"
+ },
+ {
+ "children": [
+ {
+ "name": "VACACIONES"
+ },
+ {
+ "name": "UTILIDADES"
+ },
+ {
+ "name": "VIATICOS VENDEDORES"
+ },
+ {
+ "name": "PRESTAMOS PERSONALES"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "CUENTAS POR COBRAR SOCIOS"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "CUENTAS POR COBRAR CLIENTES"
+ },
+ {
+ "name": "SEGURO DE VEHICULOS"
+ }
+ ],
+ "name": "CUENTAS POR COBRAR EMPLEADOS"
+ },
+ {
+ "children": [
+ {
+ "name": "COBRO ANTICIPO CLIENTES"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "CUENTAS POR COBRAR CLIENTES"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "CUENTAS POR COBRAR DETALLISTA"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "CUENTAS POR COBRAR MAYORISTA"
+ }
+ ],
+ "name": "CUENTAS POR COBRAR NACIONALES"
+ },
+ {
+ "name": "CUENTAS POR COBRAR EXTERIOR"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Receivable",
+ "name": "EFECTOS POR COBRAR NACIONALES"
+ }
+ ],
+ "name": "EFECTOS POR COBRAR"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Payable",
+ "name": "CUENTAS POR PAGAR SOCIOS"
+ }
+ ],
+ "name": "CUENTAS POR COBRAR ACCIONISTAS"
+ },
+ {
+ "children": [
+ {
+ "name": "ENTES GUBERNAMENTALES"
+ },
+ {
+ "name": "TRANSFERENCIAS BANCARIAS"
+ },
+ {
+ "name": "ADELANTO A PROVEEDORES"
+ },
+ {
+ "name": "DEPOSITOS VARIOS"
+ },
+ {
+ "name": "RECLAMO AL SEGURO"
+ },
+ {
+ "account_type": "Receivable",
+ "name": "0TRAS CUENTAS X COBRAR OTROS DEUDORES"
+ }
+ ],
+ "name": "0TRAS CUENTAS POR COBRAR"
+ }
+ ],
+ "name": "DOCUMENTOS Y CUENTAS POR COBRAR"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "INVERSIONES EN BONOS M.E."
+ },
+ {
+ "name": "PAPELES COMERCIALES"
+ },
+ {
+ "name": "INVERSIONES EN BONOS M.N."
+ },
+ {
+ "name": "INVERSIONES TEMPORALES"
+ }
+ ],
+ "name": "INVERSIONES A CORTO PLAZO"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "BANCO MERCANTIL COMMERCEBANK"
+ }
+ ],
+ "name": "BANCOS E INSTITUCIONES FINANCIERAS EXTERIOR"
+ },
+ {
+ "children": [
+ {
+ "account_type": "Cash",
+ "name": "BANCO FONDO COMUN"
+ },
+ {
+ "account_type": "Cash",
+ "name": "BANCO BANPLUS"
+ },
+ {
+ "account_type": "Cash",
+ "name": "BANCO DE VENEZUELA"
+ },
+ {
+ "account_type": "Cash",
+ "name": "BANCO PROVINCIAL"
+ },
+ {
+ "account_type": "Cash",
+ "name": "BANCO BANESCO"
+ },
+ {
+ "account_type": "Cash",
+ "name": "BANCO MERCANTIL"
+ },
+ {
+ "account_type": "Cash",
+ "name": "BANESCO BANCO UNIVERSAL"
+ },
+ {
+ "account_type": "Cash",
+ "name": "BANCO BOLIVAR"
+ },
+ {
+ "account_type": "Cash",
+ "name": "BANCO CORP BANCA"
+ },
+ {
+ "account_type": "Cash",
+ "name": "BANCO EXTERIOR"
+ }
+ ],
+ "name": "BANCOS E INTITUCIONES FINANCIERAS"
+ },
+ {
+ "children": [
+ {
+ "name": "CAJA CHICA"
+ },
+ {
+ "name": "FONDO A DEPOSITAR"
+ },
+ {
+ "name": "CAJA PRINCIPAL"
+ },
+ {
+ "name": "CAJA GENERAL"
+ }
+ ],
+ "name": "CAJAS"
+ }
+ ],
+ "name": "EFECTIVO Y VALORES NEGOCIABLES"
+ }
+ ],
+ "name": "ACTIVO CIRCULANTE"
+ }
+ ],
+ "name": "ACTIVO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "PASAJE EXTERIOR NO DEDUCIBLE"
+ },
+ {
+ "name": "VIATICOS DEDUCIBLES"
+ },
+ {
+ "name": "ASEO URBANO"
+ },
+ {
+ "name": "FOTOCOPIADO"
+ },
+ {
+ "name": "ASEO Y LIMPIEZA"
+ },
+ {
+ "name": "ENERGIA ELECTRICA"
+ },
+ {
+ "name": "TELEFONOS Y TELEGRAFOS"
+ },
+ {
+ "name": "AGUA POTABLE Y REFRIGERIO"
+ },
+ {
+ "name": "SERVICIOS DE PUBLICIDAD"
+ },
+ {
+ "name": "BONIFICACION UNICA ESPECIAL"
+ },
+ {
+ "name": "SERVICIOS CONTRATADOS A TERCEROS"
+ },
+ {
+ "name": "PARTIDAS NO DEDUCIBLES"
+ },
+ {
+ "name": "SEGUROS"
+ },
+ {
+ "name": "REPAROS"
+ },
+ {
+ "name": "GASTOS DE I.S.L.R."
+ },
+ {
+ "name": "RELACIONES INDUSTRIALES"
+ },
+ {
+ "name": "SERVICIOS PUBLICOS"
+ },
+ {
+ "name": "MANTENIMIENTOS"
+ },
+ {
+ "name": "REPARACIONES"
+ },
+ {
+ "name": "SUMINISTROS DE EQUIPOS DE OFICINA"
+ },
+ {
+ "name": "HONORARIOS PROFESIONALES"
+ },
+ {
+ "name": "UTILES DE LIMPIEZA"
+ },
+ {
+ "name": "ARTICULOS DE OFICINA"
+ },
+ {
+ "name": "COMBUSTIBLES Y LUBRICANTES"
+ },
+ {
+ "name": "FLETES Y TRANSPORTES"
+ },
+ {
+ "name": "ESTACIONAMINETO"
+ },
+ {
+ "name": "TRAMITES DE SOLVENCIAS"
+ },
+ {
+ "name": "CONDOMINIOS"
+ },
+ {
+ "name": "GASTOS DE SISTEMAS"
+ },
+ {
+ "name": "DERECHO DE FRENTE"
+ },
+ {
+ "name": "TRAMITES LEGALES"
+ },
+ {
+ "name": "COMIDAS, VIAJES Y TRASLADOS"
+ },
+ {
+ "name": "GASTOS DE REPRESENTACION"
+ },
+ {
+ "name": "VIATICOS NO DEDUCIBLES"
+ },
+ {
+ "name": "EQUIPOS Y EVENTOS DEPOSRTIVOS"
+ },
+ {
+ "name": "HOSPEDAJE"
+ },
+ {
+ "name": "OBSEQUIOS"
+ },
+ {
+ "name": "CONVENSION DE COMERCIALIZACION"
+ },
+ {
+ "name": "AVERIAS-PRODUCTOS"
+ },
+ {
+ "name": "ALQUILER DE LOCALES"
+ },
+ {
+ "name": "AJUSTE DE INVENTARIOS OBSOLETOS"
+ },
+ {
+ "name": "AJUSTE DE INVENTARIOS DONADOS"
+ },
+ {
+ "name": "PASAJES LOCALES Y EXT.DEDUCIBLES"
+ }
+ ],
+ "name": "GASTOS GENERALES"
+ }
+ ],
+ "name": "GASTOS GENERALES"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "INMUEBLES"
+ },
+ {
+ "name": "MAQUINARIAS Y EQUIPOS"
+ },
+ {
+ "name": "VEHICULOS"
+ },
+ {
+ "name": "MUEBLES Y ENSERES"
+ },
+ {
+ "name": "LICENCIA & SOFTWARE"
+ },
+ {
+ "name": "MEJORAS A PROPIEDAD"
+ }
+ ],
+ "name": "DEPRECIACION"
+ },
+ {
+ "children": [
+ {
+ "name": "SEGUROS"
+ }
+ ],
+ "name": "AMORTIZACION"
+ }
+ ],
+ "name": "DEPRECIACION Y AMORTIZACION"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "MEDIOS"
+ },
+ {
+ "name": "PUBLICIDAD"
+ },
+ {
+ "name": "MATERIALES PROMOCIONALES"
+ },
+ {
+ "name": "EVENTOS ESPECIALES"
+ },
+ {
+ "name": "ACTIVIDADES REGIONALES"
+ },
+ {
+ "name": "PROMOCIONES"
+ },
+ {
+ "name": "DISTRIBUCION Y REPARTO LOCALES"
+ },
+ {
+ "name": "CUENTAS INCOBRABLES NACIONALES"
+ },
+ {
+ "name": "PRODUCCION MATERIAL P.O.P."
+ },
+ {
+ "name": "TRANSPORTE Y FLETES"
+ },
+ {
+ "name": "PATENTE INDUSTRIA Y COMERCIO"
+ }
+ ],
+ "name": "GASTOS DE DISTRIBUCION"
+ }
+ ],
+ "name": "GASTOS COMERCIALIZACION"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "BENEFICIOS COMEDOR"
+ },
+ {
+ "name": "BENEFICIOS UNIFORMES"
+ },
+ {
+ "name": "SUELDOS EMPLEADOS"
+ },
+ {
+ "name": "HORAS EXTRAS"
+ },
+ {
+ "name": "SUELDOS DIRECTIVOS"
+ },
+ {
+ "name": "COMISION AL PERSONAL"
+ },
+ {
+ "name": "HORAS EXTRAORDINARIAS"
+ },
+ {
+ "name": "PROGRAMA DE ALIMENTACION EMPLEADOS"
+ },
+ {
+ "name": "TRANSPORTE Y ALIMENTACION"
+ },
+ {
+ "name": "GASTOS PERSONAL CONTRATADO"
+ },
+ {
+ "name": "GASTOS PERSONAL TRANSFERIDOSR"
+ },
+ {
+ "name": "VIATICOS Y GASTOS DE REPRESENTACION"
+ },
+ {
+ "name": "PRIMA POR RENDIMIENTO"
+ },
+ {
+ "name": "SEGURO H.C.M."
+ },
+ {
+ "name": "CONTRIBUCIONES I.N.C.E.S."
+ },
+ {
+ "name": "CONTRIBUCIONES F.A.O.V."
+ },
+ {
+ "name": "CONTRIBUCIONES I.V.S.S."
+ },
+ {
+ "name": "BONO VACACIONAL"
+ },
+ {
+ "name": "LOCTI"
+ },
+ {
+ "name": "LOPCYMAT"
+ },
+ {
+ "name": "BONIFICACION UNICA ESPECIAL"
+ },
+ {
+ "name": "GASTOS PERSONAL PASANTE"
+ },
+ {
+ "name": "UTILIDADES"
+ },
+ {
+ "name": "VACACIONES"
+ },
+ {
+ "name": "BENEFICIOS ADIESTRAMIENTOS-CURSOS"
+ },
+ {
+ "name": "BENEFICIOS BECAS"
+ },
+ {
+ "name": "BENEFICIOS SERVICIOS MEDICOS"
+ },
+ {
+ "name": "PRESTACIONES SOCIALES"
+ },
+ {
+ "name": "INTERESES S/PRESTACIONES SOCIALES"
+ }
+ ],
+ "name": "GASTOS PERSONAL"
+ }
+ ],
+ "name": "GASTOS DE PERSONAL"
+ }
+ ],
+ "name": "GASTOS OPERATIVOS"
+ }
+ ],
+ "name": "GASTOS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "COSTO DE VENTAS"
+ }
+ ],
+ "name": "COSTO DE VENTAS"
+ }
+ ],
+ "name": "COSTO DE VENTAS"
+ }
+ ],
+ "name": "COSTO DE VENTAS"
+ }
+ ],
+ "name": "COSTO"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "OTROS INGRESOS FINANCIEROS"
+ },
+ {
+ "name": "INTERESES DE BANCOS NACIONALES"
+ },
+ {
+ "name": "INTERESES DE BANCOS EXTRANJEROS"
+ }
+ ],
+ "name": "INGRESOS FINANCIEROS"
+ },
+ {
+ "children": [
+ {
+ "name": "GANANCIAS EN VENTAS DE ACTIVOS FIJOS"
+ },
+ {
+ "name": "GANANCIAS EN DIFERENCIAL CAMBIARIO"
+ },
+ {
+ "name": "GANANCIAS EN VENTAS DE INVERSIONES"
+ },
+ {
+ "name": "OTROS INGRESOS"
+ },
+ {
+ "name": "INTERESES VARIOS"
+ },
+ {
+ "name": "AJUSTES A\u00d1OS ANTERIORES"
+ }
+ ],
+ "name": "OTROS INGRESOS"
+ }
+ ],
+ "name": "OTROS INGRESOS"
+ }
+ ],
+ "name": "OTROS INGRESOS"
+ },
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "children": [
+ {
+ "name": "PERDIDA POR ROBO DE INVENTARIO"
+ },
+ {
+ "name": "FLUCTUACION CAMBIARIA NO REALIZADAS"
+ },
+ {
+ "name": "PERDIDAS EN VENTAS ACTIVOS FIJOS"
+ },
+ {
+ "name": "INTERESES S/PRESTACIONES SOCIALES"
+ },
+ {
+ "name": "AJUSTE DE A\u00d1OS ANTERIORES"
+ },
+ {
+ "name": "PERDIDAS EN DIFERENCIAL CAMBIARIO"
+ },
+ {
+ "name": "PERDIDAS EN VENTAS DE INVERSIONES"
+ },
+ {
+ "name": "PERDIDAS EN INVERSIONES DE BONOS P."
+ }
+ ],
+ "name": "OTROS EGRESOS"
+ },
+ {
+ "children": [
+ {
+ "name": "IMPUESTOS A LAS TRANSACIONES FINANCIERAS"
+ }
+ ],
+ "name": "EGRESOS NO GRAVABLES"
+ },
+ {
+ "children": [
+ {
+ "name": "INTERESES BANCOS NACIONALES"
+ },
+ {
+ "name": "COMISIONES TICKET DE ALIMENTACION"
+ },
+ {
+ "name": "COMSIONES Y GASTOS BANCARIOS"
+ },
+ {
+ "name": "OTROS EGRESOS"
+ }
+ ],
+ "name": "GASTOS FINANCIEROS"
+ }
+ ],
+ "name": "GASTOS FINANCIEROS"
+ }
+ ],
+ "name": "EGRESOS"
+ }
+ ],
+ "name": "OTROS INGRESOS (EGRESOS)"
+ }
+ ],
+ "name": "Main Account Company"
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/chart_of_accounts/import_charts.py b/erpnext/accounts/doctype/chart_of_accounts/import_charts.py
new file mode 100644
index 0000000..c804955
--- /dev/null
+++ b/erpnext/accounts/doctype/chart_of_accounts/import_charts.py
@@ -0,0 +1,26 @@
+# Copyright (c) 2013, Web Notes Technologies Pvt. Ltd. and Contributors
+# License: GNU General Public License v3. See license.txt
+
+from __future__ import unicode_literals
+import frappe, os, json
+
+def import_charts():
+ frappe.db.sql("""delete from `tabChart of Accounts`""")
+ charts_dir = os.path.join(os.path.dirname(__file__), "charts")
+ for fname in os.listdir(charts_dir):
+ if fname.endswith(".json"):
+ with open(os.path.join(charts_dir, fname), "r") as f:
+ chart = json.loads(f.read())
+ country = frappe.db.get_value("Country", {"code": fname.split("_", 1)[0]})
+ if country:
+ bean = frappe.bean({
+ "doctype":"Chart of Accounts",
+ "chart_name": chart.get("name"),
+ "source_file": fname,
+ "country": country
+ }).insert()
+ print bean.doc.name
+ else:
+ print "No chart for: " + chart.get("name")
+
+ frappe.db.commit()
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/cost_center/cost_center.js b/erpnext/accounts/doctype/cost_center/cost_center.js
index 7fb4afe..5c8be10 100644
--- a/erpnext/accounts/doctype/cost_center/cost_center.js
+++ b/erpnext/accounts/doctype/cost_center/cost_center.js
@@ -14,9 +14,8 @@
return {
filters:[
['Account', 'company', '=', me.frm.doc.company],
- ['Account', 'is_pl_account', '=', 'Yes'],
- ['Account', 'debit_or_credit', '=', 'Debit'],
- ['Account', 'group_or_ledger', '!=', 'Group'],
+ ['Account', 'report_type', '=', 'Profit and Loss'],
+ ['Account', 'group_or_ledger', '=', 'Ledger'],
]
}
});
diff --git a/erpnext/accounts/doctype/gl_entry/gl_entry.py b/erpnext/accounts/doctype/gl_entry/gl_entry.py
index cbe94fd..8bac636 100644
--- a/erpnext/accounts/doctype/gl_entry/gl_entry.py
+++ b/erpnext/accounts/doctype/gl_entry/gl_entry.py
@@ -22,7 +22,7 @@
self.validate_account_details(adv_adj)
validate_frozen_account(self.doc.account, adv_adj)
check_freezing_date(self.doc.posting_date, adv_adj)
- check_negative_balance(self.doc.account, adv_adj)
+ validate_balance_type(self.doc.account, adv_adj)
# Update outstanding amt on against voucher
if self.doc.against_voucher and self.doc.against_voucher_type != "POS" \
@@ -42,10 +42,10 @@
self.doc.account)
def pl_must_have_cost_center(self):
- if frappe.db.get_value("Account", self.doc.account, "is_pl_account") == "Yes":
+ if frappe.db.get_value("Account", self.doc.account, "report_type") == "Profit and Loss":
if not self.doc.cost_center and self.doc.voucher_type != 'Period Closing Voucher':
- frappe.throw(_("Cost Center must be specified for PL Account: ") +
- self.doc.account)
+ frappe.throw(_("Cost Center must be specified for Profit and Loss type account: ")
+ + self.doc.account)
elif self.doc.cost_center:
self.doc.cost_center = None
@@ -55,8 +55,9 @@
def check_pl_account(self):
if self.doc.is_opening=='Yes' and \
- frappe.db.get_value("Account", self.doc.account, "is_pl_account") == "Yes":
- frappe.throw(_("For opening balance entry account can not be a PL account"))
+ frappe.db.get_value("Account", self.doc.account, "report_type")=="Profit and Loss":
+ frappe.throw(_("For opening balance entry, account can not be \
+ a Profit and Loss type account"))
def validate_account_details(self, adv_adj):
"""Account must be ledger, active and not freezed"""
@@ -89,19 +90,18 @@
frappe.throw(_("Cost Center") + ": " + self.doc.cost_center +
_(" does not belong to the company") + ": " + self.doc.company)
-def check_negative_balance(account, adv_adj=False):
+def validate_balance_type(account, adv_adj=False):
if not adv_adj and account:
- account_details = frappe.db.get_value("Account", account,
- ["allow_negative_balance", "debit_or_credit"], as_dict=True)
- if not account_details["allow_negative_balance"]:
- balance = frappe.db.sql("""select sum(debit) - sum(credit) from `tabGL Entry`
- where account = %s""", account)
- balance = account_details["debit_or_credit"] == "Debit" and \
- flt(balance[0][0]) or -1*flt(balance[0][0])
-
- if flt(balance) < 0:
- frappe.throw(_("Negative balance is not allowed for account ") + account)
-
+ balance_must_be = frappe.db.get_value("Account", account, "balance_must_be")
+ if balance_must_be:
+ balance = frappe.db.sql("""select sum(ifnull(debit, 0)) - sum(ifnull(credit, 0))
+ from `tabGL Entry` where account = %s""", account)[0][0]
+
+ if (balance_must_be=="Debit" and flt(balance) < 0) or \
+ (balance_must_be=="Credit" and flt(balance) > 0):
+ frappe.throw("Credit" if balance_must_be=="Debit" else "Credit"
+ + _(" balance is not allowed for account ") + account)
+
def check_freezing_date(posting_date, adv_adj=False):
"""
Nobody can do GL Entries where posting date is before freezing date
@@ -143,7 +143,7 @@
# Update outstanding amt on against voucher
if against_voucher_type in ["Sales Invoice", "Purchase Invoice"]:
- frappe.db.sql("update `tab%s` set outstanding_amount=%s where name='%s'" %
+ frappe.db.sql("update `tab%s` set outstanding_amount=%s where name=%s",
(against_voucher_type, bal, against_voucher))
def validate_frozen_account(account, adv_adj=None):
diff --git a/erpnext/accounts/doctype/journal_voucher/journal_voucher.py b/erpnext/accounts/doctype/journal_voucher/journal_voucher.py
index c1635bd..57c14b0 100644
--- a/erpnext/accounts/doctype/journal_voucher/journal_voucher.py
+++ b/erpnext/accounts/doctype/journal_voucher/journal_voucher.py
@@ -88,7 +88,7 @@
msgprint("You can not enter current voucher in 'Against JV' column",
raise_exception=1)
elif not frappe.db.sql("""select name from `tabJournal Voucher Detail`
- where account = '%s' and docstatus = 1 and parent = '%s'""" %
+ where account = %s and docstatus = 1 and parent = %s""",
(d.account, d.against_jv)):
msgprint("Against JV: %s is not valid." % d.against_jv, raise_exception=1)
@@ -175,7 +175,7 @@
' - '.join(d.account.split(' - ')[:-1]),
master_type == 'Customer' and 'customer_name' or 'supplier_name')
- if account_type == 'Bank or Cash':
+ if account_type in ['Bank', 'Cash']:
company_currency = get_company_currency(self.doc.company)
amt = flt(d.debit) and d.debit or d.credit
self.doc.total_amount = company_currency + ' ' + cstr(amt)
@@ -413,7 +413,7 @@
"""get all balance sheet accounts for opening entry"""
from erpnext.accounts.utils import get_balance_on
accounts = frappe.db.sql_list("""select name from tabAccount
- where group_or_ledger='Ledger' and is_pl_account='No' and company=%s""", company)
+ where group_or_ledger='Ledger' and report_type='Profit and Loss' and company=%s""", company)
return [{"account": a, "balance": get_balance_on(a)} for a in accounts]
diff --git a/erpnext/accounts/doctype/mis_control/README.md b/erpnext/accounts/doctype/mis_control/README.md
deleted file mode 100644
index 65c851f..0000000
--- a/erpnext/accounts/doctype/mis_control/README.md
+++ /dev/null
@@ -1 +0,0 @@
-Backend scripts for Financial Statements (to be deprecated)
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/mis_control/__init__.py b/erpnext/accounts/doctype/mis_control/__init__.py
deleted file mode 100644
index baffc48..0000000
--- a/erpnext/accounts/doctype/mis_control/__init__.py
+++ /dev/null
@@ -1 +0,0 @@
-from __future__ import unicode_literals
diff --git a/erpnext/accounts/doctype/mis_control/mis_control.py b/erpnext/accounts/doctype/mis_control/mis_control.py
deleted file mode 100644
index b398716..0000000
--- a/erpnext/accounts/doctype/mis_control/mis_control.py
+++ /dev/null
@@ -1,166 +0,0 @@
-# Copyright (c) 2013, Web Notes Technologies Pvt. Ltd. and Contributors
-# License: GNU General Public License v3. See license.txt
-
-from __future__ import unicode_literals
-import frappe
-from frappe.utils import flt, get_first_day, get_last_day, has_common
-import frappe.defaults
-from erpnext.accounts.utils import get_balance_on
-
-class DocType:
- def __init__(self, doc, doclist):
- self.doc = doc
- self.doclist = doclist
- self.account_list = []
- self.ac_details = {} # key: account id, values: debit_or_credit, lft, rgt
-
- self.period_list = []
- self.period_start_date = {}
- self.period_end_date = {}
-
- self.fs_list = []
- self.root_bal = []
- self.flag = 0
-
- # Get defaults on load of MIS, MIS - Comparison Report and Financial statements
- def get_comp(self):
- ret = {}
- type = []
-
- ret['period'] = ['Annual','Half Yearly','Quarterly','Monthly']
-
- from erpnext.accounts.page.accounts_browser.accounts_browser import get_companies
- ret['company'] = get_companies()
-
- #--- to get fiscal year and start_date of that fiscal year -----
- res = frappe.db.sql("select name, year_start_date from `tabFiscal Year`")
- ret['fiscal_year'] = [r[0] for r in res]
- ret['start_dates'] = {}
- for r in res:
- ret['start_dates'][r[0]] = str(r[1])
-
- #--- from month and to month (for MIS - Comparison Report) -------
- month_list = ['Jan','Feb','Mar','Apr','May','Jun','Jul','Aug','Sep','Oct','Nov','Dec']
- fiscal_start_month = frappe.db.sql("select MONTH(year_start_date) from `tabFiscal Year` where name = %s",(frappe.defaults.get_global_default("fiscal_year")))
- fiscal_start_month = fiscal_start_month and fiscal_start_month[0][0] or 1
- mon = ['']
- for i in range(fiscal_start_month,13): mon.append(month_list[i-1])
- for i in range(0,fiscal_start_month-1): mon.append(month_list[i])
- ret['month'] = mon
-
- # get MIS Type on basis of roles of session user
- self.roles = frappe.user.get_roles()
- if has_common(self.roles, ['Sales Manager']):
- type.append('Sales')
- if has_common(self.roles, ['Purchase Manager']):
- type.append('Purchase')
- ret['type'] = type
- return ret
-
-
- def get_statement(self, arg):
- self.return_data = []
-
- # define periods
- arg = eval(arg)
- pl = ''
-
- self.define_periods(arg['year'], arg['period'])
- self.return_data.append([4,'']+self.period_list)
-
-
- if arg['statement'] == 'Balance Sheet': pl = 'No'
- if arg['statement'] == 'Profit & Loss': pl = 'Yes'
- self.get_children('',0,pl,arg['company'], arg['year'])
-
- return self.return_data
-
- def get_children(self, parent_account, level, pl, company, fy):
- cl = frappe.db.sql("select distinct account_name, name, debit_or_credit, lft, rgt from `tabAccount` where ifnull(parent_account, '') = %s and ifnull(is_pl_account, 'No')=%s and company=%s and docstatus != 2 order by name asc", (parent_account, pl, company))
- level0_diff = [0 for p in self.period_list]
- if pl=='Yes' and level==0: # switch for income & expenses
- cl = [c for c in cl]
- cl.reverse()
- if cl:
- for c in cl:
- self.ac_details[c[1]] = [c[2], c[3], c[4]]
- bal_list = self.get_period_balance(c[1], pl)
- if level==0: # top level - put balances as totals
- self.return_data.append([level, c[0]] + ['' for b in bal_list])
- totals = bal_list
- for i in range(len(totals)): # make totals
- if c[2]=='Credit':
- level0_diff[i] += flt(totals[i])
- else:
- level0_diff[i] -= flt(totals[i])
- else:
- self.return_data.append([level, c[0]]+bal_list)
-
- if level < 2:
- self.get_children(c[1], level+1, pl, company, fy)
-
- # make totals - for top level
- if level==0:
- # add rows for profit / loss in B/S
- if pl=='No':
- if c[2]=='Credit':
- self.return_data.append([1, 'Total Liabilities'] + totals)
- level0_diff = [-i for i in level0_diff] # convert to debit
- self.return_data.append([5, 'Profit/Loss (Provisional)'] + level0_diff)
- for i in range(len(totals)): # make totals
- level0_diff[i] = flt(totals[i]) + level0_diff[i]
- else:
- self.return_data.append([4, 'Total '+c[0]] + totals)
-
- # add rows for profit / loss in P/L
- else:
- if c[2]=='Debit':
- self.return_data.append([1, 'Total Expenses'] + totals)
- self.return_data.append([5, 'Profit/Loss (Provisional)'] + level0_diff)
- for i in range(len(totals)): # make totals
- level0_diff[i] = flt(totals[i]) + level0_diff[i]
- else:
- self.return_data.append([4, 'Total '+c[0]] + totals)
-
- def define_periods(self, year, period):
- ysd = frappe.db.sql("select year_start_date from `tabFiscal Year` where name=%s", year)
- ysd = ysd and ysd[0][0] or ''
-
- self.ysd = ysd
-
- # year
- if period == 'Annual':
- pn = 'FY'+year
- self.period_list.append(pn)
- self.period_start_date[pn] = ysd
- self.period_end_date[pn] = get_last_day(get_first_day(ysd,0,11))
-
- # quarter
- if period == 'Quarterly':
- for i in range(4):
- pn = 'Q'+str(i+1)
- self.period_list.append(pn)
- self.period_start_date[pn] = get_first_day(ysd,0,i*3)
- self.period_end_date[pn] = get_last_day(get_first_day(ysd,0,((i+1)*3)-1))
-
- # month
- if period == 'Monthly':
- mlist = ['Jan','Feb','Mar','Apr','May','Jun','Jul','Aug','Sep','Oct','Nov','Dec']
- for i in range(12):
- fd = get_first_day(ysd,0,i)
- pn = mlist[fd.month-1]
- self.period_list.append(pn)
-
- self.period_start_date[pn] = fd
- self.period_end_date[pn] = get_last_day(fd)
-
- def get_period_balance(self, acc, pl):
- ret, i = [], 0
- for p in self.period_list:
- period_end_date = self.period_end_date[p].strftime('%Y-%m-%d')
- bal = get_balance_on(acc, period_end_date)
- if pl=='Yes':
- bal = bal - sum(ret)
-
- ret.append(bal)
- return ret
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/mis_control/mis_control.txt b/erpnext/accounts/doctype/mis_control/mis_control.txt
deleted file mode 100644
index 28a0df4..0000000
--- a/erpnext/accounts/doctype/mis_control/mis_control.txt
+++ /dev/null
@@ -1,19 +0,0 @@
-[
- {
- "creation": "2012-03-27 14:35:49",
- "docstatus": 0,
- "modified": "2013-12-20 19:23:21",
- "modified_by": "Administrator",
- "owner": "Administrator"
- },
- {
- "doctype": "DocType",
- "issingle": 1,
- "module": "Accounts",
- "name": "__common__"
- },
- {
- "doctype": "DocType",
- "name": "MIS Control"
- }
-]
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/mode_of_payment/mode_of_payment.js b/erpnext/accounts/doctype/mode_of_payment/mode_of_payment.js
index f2b2ead..a86da0e 100644
--- a/erpnext/accounts/doctype/mode_of_payment/mode_of_payment.js
+++ b/erpnext/accounts/doctype/mode_of_payment/mode_of_payment.js
@@ -3,10 +3,10 @@
cur_frm.set_query("default_account", function(doc) {
return{
- filters: {
- 'account_type': "Bank or Cash",
- "group_or_ledger": "Ledger",
- 'company': doc.company
- }
+ filters: [
+ ['Account', 'account_type', 'in', 'Bank, Cash'],
+ ['Account', 'group_or_ledger', '=', 'Ledger'],
+ ['Account', 'company', '=', doc.company]
+ ]
}
});
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/payment_to_invoice_matching_tool/payment_to_invoice_matching_tool.py b/erpnext/accounts/doctype/payment_to_invoice_matching_tool/payment_to_invoice_matching_tool.py
index b8c1bd6..e0bd61d 100644
--- a/erpnext/accounts/doctype/payment_to_invoice_matching_tool/payment_to_invoice_matching_tool.py
+++ b/erpnext/accounts/doctype/payment_to_invoice_matching_tool/payment_to_invoice_matching_tool.py
@@ -15,8 +15,10 @@
self.doclist = doclist
def set_account_type(self):
- self.doc.account_type = self.doc.account and \
- frappe.db.get_value("Account", self.doc.account, "debit_or_credit").lower() or ""
+ self.doc.account_type = ""
+ if self.doc.account:
+ root_type = frappe.db.get_value("Account", self.doc.account, "root_type")
+ self.doc.account_type = "debit" if root_type in ["Asset", "Income"] else "credit"
def get_voucher_details(self):
total_amount = frappe.db.sql("""select sum(%s) from `tabGL Entry`
diff --git a/erpnext/accounts/doctype/period_closing_voucher/period_closing_voucher.js b/erpnext/accounts/doctype/period_closing_voucher/period_closing_voucher.js
index 56eb330..162e857 100644
--- a/erpnext/accounts/doctype/period_closing_voucher/period_closing_voucher.js
+++ b/erpnext/accounts/doctype/period_closing_voucher/period_closing_voucher.js
@@ -12,9 +12,8 @@
cur_frm.fields_dict['closing_account_head'].get_query = function(doc, cdt, cdn) {
return{
filters:{
- 'is_pl_account': "No",
- "debit_or_credit": "Credit",
"company": doc.company,
+ "report_type": "Balance Sheet",
"freeze_account": "No",
"group_or_ledger": "Ledger"
}
diff --git a/erpnext/accounts/doctype/period_closing_voucher/period_closing_voucher.py b/erpnext/accounts/doctype/period_closing_voucher/period_closing_voucher.py
index 98befa0..022e9d4 100644
--- a/erpnext/accounts/doctype/period_closing_voucher/period_closing_voucher.py
+++ b/erpnext/accounts/doctype/period_closing_voucher/period_closing_voucher.py
@@ -3,8 +3,8 @@
from __future__ import unicode_literals
import frappe
-from frappe.utils import cstr, flt, getdate
-from frappe import msgprint, _
+from frappe.utils import cstr, flt
+from frappe import _
from erpnext.controllers.accounts_controller import AccountsController
class DocType(AccountsController):
@@ -25,10 +25,8 @@
where voucher_type = 'Period Closing Voucher' and voucher_no=%s""", self.doc.name)
def validate_account_head(self):
- debit_or_credit, is_pl_account = frappe.db.get_value("Account",
- self.doc.closing_account_head, ["debit_or_credit", "is_pl_account"])
-
- if debit_or_credit != 'Credit' or is_pl_account != 'No':
+ if frappe.db.get_value("Account", self.doc.closing_account_head, "report_type") \
+ != "Balance Sheet":
frappe.throw(_("Account") + ": " + self.doc.closing_account_head +
_("must be a Liability account"))
@@ -48,16 +46,14 @@
select sum(ifnull(t1.debit,0))-sum(ifnull(t1.credit,0))
from `tabGL Entry` t1, tabAccount t2
where t1.account = t2.name and t1.posting_date between %s and %s
- and t2.debit_or_credit = 'Credit' and t2.is_pl_account = 'Yes'
- and t2.docstatus < 2 and t2.company = %s""",
+ and t2.root_type = 'Income' and t2.docstatus < 2 and t2.company = %s""",
(self.year_start_date, self.doc.posting_date, self.doc.company))
expense_bal = frappe.db.sql("""
select sum(ifnull(t1.debit,0))-sum(ifnull(t1.credit,0))
from `tabGL Entry` t1, tabAccount t2
where t1.account = t2.name and t1.posting_date between %s and %s
- and t2.debit_or_credit = 'Debit' and t2.is_pl_account = 'Yes'
- and t2.docstatus < 2 and t2.company=%s""",
+ and t2.root_type = 'Expense' and t2.docstatus < 2 and t2.company=%s""",
(self.year_start_date, self.doc.posting_date, self.doc.company))
income_bal = income_bal and income_bal[0][0] or 0
@@ -71,7 +67,7 @@
return frappe.db.sql("""
select t1.account, sum(ifnull(t1.debit,0))-sum(ifnull(t1.credit,0)) as balance
from `tabGL Entry` t1, `tabAccount` t2
- where t1.account = t2.name and ifnull(t2.is_pl_account, 'No') = 'Yes'
+ where t1.account = t2.name and ifnull(t2.report_type, '') = 'Profit and Loss'
and t2.docstatus < 2 and t2.company = %s
and t1.posting_date between %s and %s
group by t1.account
diff --git a/erpnext/accounts/doctype/pos_setting/pos_setting.js b/erpnext/accounts/doctype/pos_setting/pos_setting.js
index 5e7afc6..debfcd9 100755
--- a/erpnext/accounts/doctype/pos_setting/pos_setting.js
+++ b/erpnext/accounts/doctype/pos_setting/pos_setting.js
@@ -16,8 +16,7 @@
cur_frm.fields_dict['cash_bank_account'].get_query = function(doc,cdt,cdn) {
return{
filters:{
- 'debit_or_credit': "Debit",
- 'is_pl_account': "No",
+ 'report_type': "Balance Sheet",
'group_or_ledger': "Ledger",
'company': doc.company
}
@@ -29,7 +28,6 @@
cur_frm.fields_dict['income_account'].get_query = function(doc,cdt,cdn) {
return{
filters:{
- 'debit_or_credit': "Credit",
'group_or_ledger': "Ledger",
'company': doc.company,
'account_type': "Income Account"
@@ -55,8 +53,7 @@
cur_frm.fields_dict["expense_account"].get_query = function(doc) {
return {
filters: {
- "is_pl_account": "Yes",
- "debit_or_credit": "Debit",
+ "report_type": "Profit and Loss",
"company": doc.company,
"group_or_ledger": "Ledger"
}
diff --git a/erpnext/accounts/doctype/pos_setting/pos_setting.py b/erpnext/accounts/doctype/pos_setting/pos_setting.py
index 69228fd..29ae298 100755
--- a/erpnext/accounts/doctype/pos_setting/pos_setting.py
+++ b/erpnext/accounts/doctype/pos_setting/pos_setting.py
@@ -51,14 +51,24 @@
frappe.throw(link_dn +_(" does not belong to ") + self.doc.company)
def on_update(self):
- frappe.defaults.clear_default("is_pos")
+ self.set_defaults()
- pos_view_users = frappe.db.sql_list("""select user from `tabPOS Setting`""")
+ def on_trash(self):
+ self.set_defaults(include_current_pos=False)
+
+ def set_defaults(self, include_current_pos=True):
+ frappe.defaults.clear_default("is_pos")
+
+ if not include_current_pos:
+ condition = " where name != '%s'" % self.doc.name.replace("'", "\'")
+ else:
+ condition = ""
+
+ pos_view_users = frappe.db.sql_list("""select user
+ from `tabPOS Setting` {0}""".format(condition))
+
for user in pos_view_users:
if user:
frappe.defaults.set_user_default("is_pos", 1, user)
else:
- frappe.defaults.set_global_default("is_pos", 1)
-
- def on_trash(self):
- self.on_update()
\ No newline at end of file
+ frappe.defaults.set_global_default("is_pos", 1)
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.js b/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.js
index 202179d..be1f3b2 100644
--- a/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.js
+++ b/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.js
@@ -158,8 +158,7 @@
cur_frm.fields_dict['credit_to'].get_query = function(doc) {
return{
filters:{
- 'debit_or_credit': 'Credit',
- 'is_pl_account': 'No',
+ 'report_type': 'Balance Sheet',
'group_or_ledger': 'Ledger',
'company': doc.company
}
diff --git a/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py b/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
index f0a9ecb..f94dd81 100644
--- a/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
+++ b/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
@@ -4,7 +4,7 @@
from __future__ import unicode_literals
import frappe
-from frappe.utils import add_days, cint, cstr, flt, formatdate
+from frappe.utils import cint, cstr, flt, formatdate
from frappe.model.bean import getlist
from frappe.model.code import get_obj
from frappe import msgprint, _
@@ -109,17 +109,8 @@
self.doc.remarks = "No Remarks"
def validate_credit_acc(self):
- acc = frappe.db.sql("select debit_or_credit, is_pl_account from tabAccount where name = %s",
- self.doc.credit_to)
- if not acc:
- msgprint("Account: "+ self.doc.credit_to + "does not exist")
- raise Exception
- elif acc[0][0] and acc[0][0] != 'Credit':
- msgprint("Account: "+ self.doc.credit_to + "is not a credit account")
- raise Exception
- elif acc[0][1] and acc[0][1] != 'No':
- msgprint("Account: "+ self.doc.credit_to + "is a pl account")
- raise Exception
+ if frappe.db.get_value("Account", self.doc.debit_to, "report_type") != "Balance Sheet":
+ frappe.throw(_("Account must be a balance sheet account"))
# Validate Acc Head of Supplier and Credit To Account entered
# ------------------------------------------------------------
@@ -137,7 +128,7 @@
for d in getlist(self.doclist,'entries'):
if d.purchase_order and not d.purchase_order in check_list and not d.purchase_receipt:
check_list.append(d.purhcase_order)
- stopped = frappe.db.sql("select name from `tabPurchase Order` where status = 'Stopped' and name = '%s'" % d.purchase_order)
+ stopped = frappe.db.sql("select name from `tabPurchase Order` where status = 'Stopped' and name = %s", d.purchase_order)
if stopped:
msgprint("One cannot do any transaction against 'Purchase Order' : %s, it's status is 'Stopped'" % (d.purhcase_order))
raise Exception
@@ -238,11 +229,11 @@
def check_prev_docstatus(self):
for d in getlist(self.doclist,'entries'):
if d.purchase_order:
- submitted = frappe.db.sql("select name from `tabPurchase Order` where docstatus = 1 and name = '%s'" % d.purchase_order)
+ submitted = frappe.db.sql("select name from `tabPurchase Order` where docstatus = 1 and name = %s", d.purchase_order)
if not submitted:
frappe.throw("Purchase Order : "+ cstr(d.purchase_order) +" is not submitted")
if d.purchase_receipt:
- submitted = frappe.db.sql("select name from `tabPurchase Receipt` where docstatus = 1 and name = '%s'" % d.purchase_receipt)
+ submitted = frappe.db.sql("select name from `tabPurchase Receipt` where docstatus = 1 and name = %s", d.purchase_receipt)
if not submitted:
frappe.throw("Purchase Receipt : "+ cstr(d.purchase_receipt) +" is not submitted")
@@ -433,7 +424,7 @@
# but can also be a Liability account with account_type='Expense Account' in special circumstances.
# Hence the first condition is an "OR"
return frappe.db.sql("""select tabAccount.name from `tabAccount`
- where (tabAccount.debit_or_credit="Debit"
+ where (tabAccount.report_type = "Profit and Loss"
or tabAccount.account_type = "Expense Account")
and tabAccount.group_or_ledger="Ledger"
and tabAccount.docstatus!=2
diff --git a/erpnext/accounts/doctype/purchase_taxes_and_charges_master/purchase_taxes_and_charges_master.js b/erpnext/accounts/doctype/purchase_taxes_and_charges_master/purchase_taxes_and_charges_master.js
index b87915a..2027a7b 100644
--- a/erpnext/accounts/doctype/purchase_taxes_and_charges_master/purchase_taxes_and_charges_master.js
+++ b/erpnext/accounts/doctype/purchase_taxes_and_charges_master/purchase_taxes_and_charges_master.js
@@ -138,7 +138,6 @@
query: "erpnext.controllers.queries.tax_account_query",
filters: {
"account_type": ["Tax", "Chargeable", "Expense Account"],
- "debit_or_credit": "Debit",
"company": doc.company
}
}
diff --git a/erpnext/accounts/doctype/sales_invoice/pos.py b/erpnext/accounts/doctype/sales_invoice/pos.py
index c2d7c4b..74ff03f 100644
--- a/erpnext/accounts/doctype/sales_invoice/pos.py
+++ b/erpnext/accounts/doctype/sales_invoice/pos.py
@@ -15,7 +15,7 @@
condition = "i.is_purchase_item='Yes'"
if item_group and item_group != "All Item Groups":
- condition += " and i.item_group='%s'" % item_group
+ condition += " and i.item_group='%s'" % item_group.replace("'", "\'")
if item:
condition += " and CONCAT(i.name, i.item_name) like %(name)s"
diff --git a/erpnext/accounts/doctype/sales_invoice/sales_invoice.js b/erpnext/accounts/doctype/sales_invoice/sales_invoice.js
index fdbead9..42cf823 100644
--- a/erpnext/accounts/doctype/sales_invoice/sales_invoice.js
+++ b/erpnext/accounts/doctype/sales_invoice/sales_invoice.js
@@ -182,13 +182,16 @@
frappe.model.round_floats_in(this.frm.doc, ["grand_total", "paid_amount"]);
// this will make outstanding amount 0
this.frm.set_value("write_off_amount",
- flt(this.frm.doc.grand_total - this.frm.doc.paid_amount), precision("write_off_amount"));
+ flt(this.frm.doc.grand_total - this.frm.doc.paid_amount),
+ precision("write_off_amount"));
}
+
+ this.calculate_outstanding_amount();
+ this.frm.refresh_fields();
},
write_off_amount: function() {
- this.calculate_outstanding_amount();
- this.frm.refresh_fields();
+ this.write_off_outstanding_amount_automatically();
},
paid_amount: function() {
@@ -289,8 +292,7 @@
cur_frm.fields_dict.debit_to.get_query = function(doc) {
return{
filters: {
- 'debit_or_credit': 'Debit',
- 'is_pl_account': 'No',
+ 'report_type': 'Balance Sheet',
'group_or_ledger': 'Ledger',
'company': doc.company
}
@@ -300,8 +302,7 @@
cur_frm.fields_dict.cash_bank_account.get_query = function(doc) {
return{
filters: {
- 'debit_or_credit': 'Debit',
- 'is_pl_account': 'No',
+ 'report_type': 'Balance Sheet',
'group_or_ledger': 'Ledger',
'company': doc.company
}
@@ -311,8 +312,7 @@
cur_frm.fields_dict.write_off_account.get_query = function(doc) {
return{
filters:{
- 'debit_or_credit': 'Debit',
- 'is_pl_account': 'Yes',
+ 'report_type': 'Profit and Loss',
'group_or_ledger': 'Ledger',
'company': doc.company
}
@@ -353,8 +353,7 @@
cur_frm.fields_dict['entries'].grid.get_field('expense_account').get_query = function(doc) {
return {
filters: {
- 'is_pl_account': 'Yes',
- 'debit_or_credit': 'Debit',
+ 'report_type': 'Profit and Loss',
'company': doc.company,
'group_or_ledger': 'Ledger'
}
@@ -362,17 +361,6 @@
}
}
-// warehouse in detail table
-//----------------------------
-cur_frm.fields_dict['entries'].grid.get_field('warehouse').get_query = function(doc, cdt, cdn) {
- var d = locals[cdt][cdn];
- return{
- filters:[
- ['Bin', 'item_code', '=', d.item_code],
- ['Bin', 'actual_qty', '>', 0]
- ]
- }
-}
// Cost Center in Details Table
// -----------------------------
diff --git a/erpnext/accounts/doctype/sales_invoice/sales_invoice.py b/erpnext/accounts/doctype/sales_invoice/sales_invoice.py
index 769a01e..a3302c7 100644
--- a/erpnext/accounts/doctype/sales_invoice/sales_invoice.py
+++ b/erpnext/accounts/doctype/sales_invoice/sales_invoice.py
@@ -257,27 +257,21 @@
def validate_debit_acc(self):
- acc = frappe.db.sql("select debit_or_credit, is_pl_account from tabAccount where name = '%s' and docstatus != 2" % self.doc.debit_to)
- if not acc:
- msgprint("Account: "+ self.doc.debit_to + " does not exist")
- raise Exception
- elif acc[0][0] and acc[0][0] != 'Debit':
- msgprint("Account: "+ self.doc.debit_to + " is not a debit account")
- raise Exception
- elif acc[0][1] and acc[0][1] != 'No':
- msgprint("Account: "+ self.doc.debit_to + " is a pl account")
- raise Exception
-
-
+ if frappe.db.get_value("Account", self.doc.debit_to, "report_type") != "Balance Sheet":
+ frappe.throw(_("Account must be a balance sheet account"))
+
def validate_fixed_asset_account(self):
- """Validate Fixed Asset Account and whether Income Account Entered Exists"""
+ """Validate Fixed Asset and whether Income Account Entered Exists"""
for d in getlist(self.doclist,'entries'):
- item = frappe.db.sql("select name,is_asset_item,is_sales_item from `tabItem` where name = '%s' and (ifnull(end_of_life,'')='' or end_of_life = '0000-00-00' or end_of_life > now())"% d.item_code)
- acc = frappe.db.sql("select account_type from `tabAccount` where name = '%s' and docstatus != 2" % d.income_account)
+ item = frappe.db.sql("""select name,is_asset_item,is_sales_item from `tabItem`
+ where name = %s and (ifnull(end_of_life,'')='' or end_of_life = '0000-00-00'
+ or end_of_life > now())""", d.item_code)
+ acc = frappe.db.sql("""select account_type from `tabAccount`
+ where name = %s and docstatus != 2""", d.income_account)
if not acc:
msgprint("Account: "+d.income_account+" does not exist in the system", raise_exception=True)
- elif item and item[0][1] == 'Yes' and not acc[0][0] == 'Fixed Asset Account':
- msgprint("Please select income head with account type 'Fixed Asset Account' as Item %s is an asset item" % d.item_code, raise_exception=True)
+ elif item and item[0][1] == 'Yes' and not acc[0][0] == 'Fixed Asset':
+ msgprint("Please select income head with account type 'Fixed Asset' as Item %s is an asset item" % d.item_code, raise_exception=True)
def validate_with_previous_doc(self):
super(DocType, self).validate_with_previous_doc(self.tname, {
@@ -344,7 +338,9 @@
def validate_proj_cust(self):
"""check for does customer belong to same project as entered.."""
if self.doc.project_name and self.doc.customer:
- res = frappe.db.sql("select name from `tabProject` where name = '%s' and (customer = '%s' or ifnull(customer,'')='')"%(self.doc.project_name, self.doc.customer))
+ res = frappe.db.sql("""select name from `tabProject`
+ where name = %s and (customer = %s or
+ ifnull(customer,'')='')""", (self.doc.project_name, self.doc.customer))
if not res:
msgprint("Customer - %s does not belong to project - %s. \n\nIf you want to use project for multiple customers then please make customer details blank in that project."%(self.doc.customer,self.doc.project_name))
raise Exception
@@ -397,10 +393,13 @@
def get_warehouse(self):
- w = frappe.db.sql("select warehouse from `tabPOS Setting` where ifnull(user,'') = '%s' and company = '%s'" % (frappe.session['user'], self.doc.company))
+ w = frappe.db.sql("""select warehouse from `tabPOS Setting`
+ where ifnull(user,'') = %s and company = %s""",
+ (frappe.session['user'], self.doc.company))
w = w and w[0][0] or ''
if not w:
- ps = frappe.db.sql("select name, warehouse from `tabPOS Setting` where ifnull(user,'') = '' and company = '%s'" % self.doc.company)
+ ps = frappe.db.sql("""select name, warehouse from `tabPOS Setting`
+ where ifnull(user,'') = '' and company = %s""", self.doc.company)
if not ps:
msgprint("To make POS entry, please create POS Setting from Accounts --> POS Setting page and refresh the system.", raise_exception=True)
elif not ps[0][1]:
@@ -439,13 +438,15 @@
def check_prev_docstatus(self):
for d in getlist(self.doclist,'entries'):
if d.sales_order:
- submitted = frappe.db.sql("select name from `tabSales Order` where docstatus = 1 and name = '%s'" % d.sales_order)
+ submitted = frappe.db.sql("""select name from `tabSales Order`
+ where docstatus = 1 and name = %s""", d.sales_order)
if not submitted:
msgprint("Sales Order : "+ cstr(d.sales_order) +" is not submitted")
raise Exception , "Validation Error."
if d.delivery_note:
- submitted = frappe.db.sql("select name from `tabDelivery Note` where docstatus = 1 and name = '%s'" % d.delivery_note)
+ submitted = frappe.db.sql("""select name from `tabDelivery Note`
+ where docstatus = 1 and name = %s""", d.delivery_note)
if not submitted:
msgprint("Delivery Note : "+ cstr(d.delivery_note) +" is not submitted")
raise Exception , "Validation Error."
@@ -786,7 +787,7 @@
# but can also be a Asset account with account_type='Income Account' in special circumstances.
# Hence the first condition is an "OR"
return frappe.db.sql("""select tabAccount.name from `tabAccount`
- where (tabAccount.debit_or_credit="Credit"
+ where (tabAccount.report_type = "Profit and Loss"
or tabAccount.account_type = "Income Account")
and tabAccount.group_or_ledger="Ledger"
and tabAccount.docstatus!=2
diff --git a/erpnext/accounts/doctype/sales_taxes_and_charges_master/sales_taxes_and_charges_master.js b/erpnext/accounts/doctype/sales_taxes_and_charges_master/sales_taxes_and_charges_master.js
index f33eb27..6f35f4a 100644
--- a/erpnext/accounts/doctype/sales_taxes_and_charges_master/sales_taxes_and_charges_master.js
+++ b/erpnext/accounts/doctype/sales_taxes_and_charges_master/sales_taxes_and_charges_master.js
@@ -137,7 +137,6 @@
query: "erpnext.controllers.queries.tax_account_query",
filters: {
"account_type": ["Tax", "Chargeable", "Income Account"],
- "debit_or_credit": "Credit",
"company": doc.company
}
}
diff --git a/erpnext/accounts/general_ledger.py b/erpnext/accounts/general_ledger.py
index bfc2d2d..f2eef28 100644
--- a/erpnext/accounts/general_ledger.py
+++ b/erpnext/accounts/general_ledger.py
@@ -103,7 +103,7 @@
def delete_gl_entries(gl_entries=None, voucher_type=None, voucher_no=None,
adv_adj=False, update_outstanding="Yes"):
- from erpnext.accounts.doctype.gl_entry.gl_entry import check_negative_balance, \
+ from erpnext.accounts.doctype.gl_entry.gl_entry import validate_balance_type, \
check_freezing_date, update_outstanding_amt, validate_frozen_account
if not gl_entries:
@@ -117,7 +117,7 @@
for entry in gl_entries:
validate_frozen_account(entry["account"], adv_adj)
- check_negative_balance(entry["account"], adv_adj)
+ validate_balance_type(entry["account"], adv_adj)
validate_expense_against_budget(entry)
if entry.get("against_voucher") and entry.get("against_voucher_type") != "POS" \
diff --git a/erpnext/accounts/page/accounts_browser/accounts_browser.js b/erpnext/accounts/page/accounts_browser/accounts_browser.js
index 50345d7..e68e43c 100644
--- a/erpnext/accounts/page/accounts_browser/accounts_browser.js
+++ b/erpnext/accounts/page/accounts_browser/accounts_browser.js
@@ -32,7 +32,7 @@
'<li>'+
'<b>'+frappe._('To create a Bank Account:')+'</b>'+
frappe._('Go to the appropriate group (usually Application of Funds > Current Assets > Bank Accounts)')+
- frappe._('and create a new Account Ledger (by clicking on Add Child) of type "Bank or Cash"')+
+ frappe._('and create a new Account Ledger (by clicking on Add Child) of type "Bank"')+
'</li>'+
'<li>'+
'<b>'+frappe._('To create a Tax Account:')+'</b>'+
@@ -68,7 +68,7 @@
$.each(r.message, function(i, v) {
$('<option>').html(v).attr('value', v).appendTo(wrapper.$company_select);
});
- wrapper.$company_select.val(frappe.defaults.get_default("company") || r[0]).change();
+ wrapper.$company_select.val(frappe.defaults.get_user_default("company") || r[0]).change();
}
});
}
@@ -193,8 +193,9 @@
options:'Group\nLedger', description: frappe._('Further accounts can be made under Groups,')+
frappe._('but entries can be made against Ledger')},
{fieldtype:'Select', fieldname:'account_type', label:frappe._('Account Type'),
- options: ['', 'Fixed Asset Account', 'Bank or Cash', 'Expense Account', 'Tax',
- 'Income Account', 'Chargeable'].join('\n'),
+ options: ['', 'Bank', 'Cash', 'Warehouse', 'Receivable', 'Payable',
+ 'Equity', 'Cost of Goods Sold', 'Fixed Asset', 'Expense Account',
+ 'Income Account', 'Tax', 'Chargeable'].join('\n'),
description: frappe._("Optional. This setting will be used to filter in various transactions.") },
{fieldtype:'Float', fieldname:'tax_rate', label:frappe._('Tax Rate')},
{fieldtype:'Button', fieldname:'create_new', label:frappe._('Create New') }
diff --git a/erpnext/accounts/page/financial_analytics/financial_analytics.js b/erpnext/accounts/page/financial_analytics/financial_analytics.js
index 470b384..27ca19d 100644
--- a/erpnext/accounts/page/financial_analytics/financial_analytics.js
+++ b/erpnext/accounts/page/financial_analytics/financial_analytics.js
@@ -16,20 +16,27 @@
erpnext.FinancialAnalytics = erpnext.AccountTreeGrid.extend({
filters: [
- {fieldtype:"Select", label: frappe._("PL or BS"), options:["Profit and Loss", "Balance Sheet"],
+ {
+ fieldtype:"Select", label: frappe._("PL or BS"),
+ options:["Profit and Loss", "Balance Sheet"],
filter: function(val, item, opts, me) {
if(item._show) return true;
// pl or bs
- var out = (val!='Balance Sheet') ? item.is_pl_account=='Yes' : item.is_pl_account!='Yes';
+ var out = (val=='Balance Sheet') ?
+ item.report_type=='Balance Sheet' : item.report_type=='Profit and Loss';
if(!out) return false;
return me.apply_zero_filter(val, item, opts, me);
- }},
- {fieldtype:"Select", label: frappe._("Company"), link:"Company", default_value: "Select Company...",
+ }
+ },
+ {
+ fieldtype:"Select", label: frappe._("Company"),
+ link:"Company", default_value: "Select Company...",
filter: function(val, item, opts) {
return item.company == val || val == opts.default_value || item._show;
- }},
+ }
+ },
{fieldtype:"Select", label: frappe._("Fiscal Year"), link:"Fiscal Year",
default_value: "Select Fiscal Year..."},
{fieldtype:"Date", label: frappe._("From Date")},
@@ -46,13 +53,93 @@
formatter: this.check_formatter},
{id: "name", name: frappe._("Account"), field: "name", width: 300,
formatter: this.tree_formatter},
- {id: "opening", name: frappe._("Opening"), field: "opening", hidden: true,
- formatter: this.currency_formatter}
+ {id: "opening_dr", name: frappe._("Opening (Dr)"), field: "opening_dr",
+ hidden: true, formatter: this.currency_formatter, balance_type: "Dr"},
+ {id: "opening_cr", name: frappe._("Opening (Cr)"), field: "opening_cr",
+ hidden: true, formatter: this.currency_formatter, balance_type: "Cr"},
];
- this.make_date_range_columns();
+ this.make_date_range_columns(true);
this.columns = std_columns.concat(this.columns);
},
+ make_date_range_columns: function() {
+ this.columns = [];
+
+ var me = this;
+ var range = this.filter_inputs.range.val();
+ this.from_date = dateutil.user_to_str(this.filter_inputs.from_date.val());
+ this.to_date = dateutil.user_to_str(this.filter_inputs.to_date.val());
+ var date_diff = dateutil.get_diff(this.to_date, this.from_date);
+
+ me.column_map = {};
+ me.last_date = null;
+
+ var add_column = function(date, balance_type) {
+ me.columns.push({
+ id: date + "_" + balance_type.toLowerCase(),
+ name: dateutil.str_to_user(date),
+ field: date + "_" + balance_type.toLowerCase(),
+ date: date,
+ balance_type: balance_type,
+ formatter: me.currency_formatter,
+ width: 100
+ });
+ }
+
+ var build_columns = function(condition) {
+ // add column for each date range
+ for(var i=0; i <= date_diff; i++) {
+ var date = dateutil.add_days(me.from_date, i);
+ if(!condition) condition = function() { return true; }
+
+ if(condition(date)) {
+ $.each(["Dr", "Cr"], function(i, v) {
+ add_column(date, v)
+ });
+ }
+ me.last_date = date;
+
+ if(me.columns.length) {
+ me.column_map[date] = me.columns[me.columns.length-1];
+ }
+ }
+ }
+
+ // make columns for all date ranges
+ if(range=='Daily') {
+ build_columns();
+ } else if(range=='Weekly') {
+ build_columns(function(date) {
+ if(!me.last_date) return true;
+ return !(dateutil.get_diff(date, me.from_date) % 7)
+ });
+ } else if(range=='Monthly') {
+ build_columns(function(date) {
+ if(!me.last_date) return true;
+ return dateutil.str_to_obj(me.last_date).getMonth() != dateutil.str_to_obj(date).getMonth()
+ });
+ } else if(range=='Quarterly') {
+ build_columns(function(date) {
+ if(!me.last_date) return true;
+ return dateutil.str_to_obj(date).getDate()==1 && in_list([0,3,6,9], dateutil.str_to_obj(date).getMonth())
+ });
+ } else if(range=='Yearly') {
+ build_columns(function(date) {
+ if(!me.last_date) return true;
+ return $.map(frappe.report_dump.data['Fiscal Year'], function(v) {
+ return date==v.year_start_date ? true : null;
+ }).length;
+ });
+
+ }
+
+ // set label as last date of period
+ $.each(this.columns, function(i, col) {
+ col.name = me.columns[i+2]
+ ? dateutil.str_to_user(dateutil.add_days(me.columns[i+2].date, -1)) + " (" + me.columns[i].balance_type + ")"
+ : dateutil.str_to_user(me.to_date) + " (" + me.columns[i].balance_type + ")";
+ });
+ },
setup_filters: function() {
var me = this;
this._super();
@@ -69,7 +156,6 @@
},
prepare_balances: function() {
var me = this;
-
// setup cost center map
if(!this.cost_center_by_name) {
this.cost_center_by_name = this.make_name_map(frappe.report_dump.data["Cost Center"]);
@@ -100,29 +186,32 @@
if(gl.voucher_type=='Period Closing Voucher') {
// period closing voucher not to be added
// to profit and loss accounts (else will become zero!!)
- if(account.is_pl_account!='Yes')
- me.add_balance(col.field, account, gl);
+ if(account.report_type=='Balance Sheet')
+ me.add_balance(col.date, account, gl);
} else {
- me.add_balance(col.field, account, gl);
+ me.add_balance(col.date, account, gl);
}
- } else if(account.is_pl_account!='Yes'
+ } else if(account.report_type=='Balance Sheet'
&& (posting_date < dateutil.str_to_obj(me.from_date))) {
- me.add_balance('opening', account, gl);
+ me.add_balance('opening', account, gl);
}
}
});
-
+
// make balances as cumulative
if(me.pl_or_bs=='Balance Sheet') {
$.each(me.data, function(i, ac) {
- if((ac.rgt - ac.lft)==1 && ac.is_pl_account!='Yes') {
+ if((ac.rgt - ac.lft)==1 && ac.report_type=='Balance Sheet') {
var opening = 0;
//if(opening) throw opening;
$.each(me.columns, function(i, col) {
if(col.formatter==me.currency_formatter) {
- ac[col.field] = opening + flt(ac[col.field]);
- opening = ac[col.field];
+ if(col.balance_type=="Dr") {
+ opening = opening + flt(ac[col.date + "_dr"]) -
+ flt(ac[col.date + "_cr"]);
+ me.set_debit_or_credit(ac, col.date, opening);
+ }
}
});
}
@@ -140,40 +229,62 @@
indent: 0,
opening: 0,
checked: false,
- is_pl_account: me.pl_or_bs=="Balance Sheet" ? "No" : "Yes",
+ report_type: me.pl_or_bs,
};
me.item_by_name[net_profit.name] = net_profit;
-
- $.each(me.data, function(i, ac) {
- if(!ac.parent_account && me.apply_filter(ac, "company")) {
- if(me.pl_or_bs == "Balance Sheet") {
- var valid_account = ac.is_pl_account!="Yes";
- var do_addition_for = "Debit";
- } else {
- var valid_account = ac.is_pl_account=="Yes";
- var do_addition_for = "Credit";
- }
- if(valid_account) {
- $.each(me.columns, function(i, col) {
- if(col.formatter==me.currency_formatter) {
- if(!net_profit[col.field]) net_profit[col.field] = 0;
- if(ac.debit_or_credit==do_addition_for) {
- net_profit[col.field] += ac[col.field];
- } else {
- net_profit[col.field] -= ac[col.field];
- }
- }
- });
- }
+
+ $.each(me.columns, function(i, col) {
+ if(col.formatter==me.currency_formatter) {
+ if(!net_profit[col.id]) net_profit[col.id] = 0;
}
});
+ $.each(me.data, function(i, ac) {
+ if(!ac.parent_account && me.apply_filter(ac, "company") &&
+ ac.report_type==me.pl_or_bs) {
+ $.each(me.columns, function(i, col) {
+ if(col.formatter==me.currency_formatter && col.balance_type=="Dr") {
+ var bal = net_profit[col.date+"_dr"] -
+ net_profit[col.date+"_cr"] +
+ ac[col.date+"_dr"] - ac[col.date+"_cr"];
+ me.set_debit_or_credit(net_profit, col.date, bal);
+ }
+ });
+ }
+ });
this.data.push(net_profit);
+ // $.each(me.data, function(i, v) {
+ // if(v.report_type=="Profit and Loss") console.log(v)
+ // })
}
},
add_balance: function(field, account, gl) {
- account[field] = flt(account[field]) +
- ((account.debit_or_credit == "Debit" ? 1 : -1) * (flt(gl.debit) - flt(gl.credit)))
+ var bal = flt(account[field+"_dr"]) - flt(account[field+"_cr"]) +
+ flt(gl.debit) - flt(gl.credit);
+ this.set_debit_or_credit(account, field, bal);
+ },
+ update_groups: function() {
+ // update groups
+ var me= this;
+ $.each(this.data, function(i, account) {
+ // update groups
+ if((account.group_or_ledger == "Ledger") || (account.rgt - account.lft == 1)) {
+ var parent = me.parent_map[account.name];
+ while(parent) {
+ var parent_account = me.item_by_name[parent];
+ $.each(me.columns, function(c, col) {
+ if (col.formatter == me.currency_formatter && col.balance_type=="Dr") {
+ var bal = flt(parent_account[col.date+"_dr"]) -
+ flt(parent_account[col.date+"_cr"]) +
+ flt(account[col.date+"_dr"]) -
+ flt(account[col.date+"_cr"]);
+ me.set_debit_or_credit(parent_account, col.date, bal);
+ }
+ });
+ parent = me.parent_map[parent];
+ }
+ }
+ });
},
init_account: function(d) {
// set 0 values for all columns
@@ -191,18 +302,21 @@
var pl_or_bs = this.pl_or_bs;
$.each(this.data, function(i, account) {
- var show = pl_or_bs != "Balance Sheet" ? account.is_pl_account=="Yes" : account.is_pl_account!="Yes";
+ var show = pl_or_bs == "Balance Sheet" ?
+ account.report_type=="Balance Sheet" : account.report_type=="Profit and Loss";
if (show && account.checked && me.apply_filter(account, "company")) {
data.push({
label: account.name,
data: $.map(me.columns, function(col, idx) {
- if(col.formatter==me.currency_formatter && !col.hidden) {
- if (pl_or_bs != "Balance Sheet") {
- return [[dateutil.str_to_obj(col.id).getTime(), account[col.field]],
- [dateutil.user_to_obj(col.name).getTime(), account[col.field]]];
- } else {
- return [[dateutil.user_to_obj(col.name).getTime(), account[col.field]]];
- }
+ if(col.formatter==me.currency_formatter && !col.hidden &&
+ col.balance_type=="Dr") {
+ var bal = account[col.date+"_dr"]||account[col.date+"_cr"];
+ if (pl_or_bs != "Balance Sheet") {
+ return [[dateutil.str_to_obj(col.date).getTime(), bal],
+ [dateutil.user_to_obj(col.date).getTime(), bal]];
+ } else {
+ return [[dateutil.user_to_obj(col.date).getTime(), bal]];
+ }
}
}),
points: {show: true},
diff --git a/erpnext/accounts/page/financial_statements/README.md b/erpnext/accounts/page/financial_statements/README.md
deleted file mode 100644
index 1493ac9..0000000
--- a/erpnext/accounts/page/financial_statements/README.md
+++ /dev/null
@@ -1 +0,0 @@
-Generate provisional Balance Sheet and Profit and Loss statements.
\ No newline at end of file
diff --git a/erpnext/accounts/page/financial_statements/__init__.py b/erpnext/accounts/page/financial_statements/__init__.py
deleted file mode 100644
index baffc48..0000000
--- a/erpnext/accounts/page/financial_statements/__init__.py
+++ /dev/null
@@ -1 +0,0 @@
-from __future__ import unicode_literals
diff --git a/erpnext/accounts/page/financial_statements/financial_statements.js b/erpnext/accounts/page/financial_statements/financial_statements.js
deleted file mode 100644
index 82cebd2..0000000
--- a/erpnext/accounts/page/financial_statements/financial_statements.js
+++ /dev/null
@@ -1,148 +0,0 @@
-// Copyright (c) 2013, Web Notes Technologies Pvt. Ltd. and Contributors
-// License: GNU General Public License v3. See license.txt
-
-erpnext.fs = {}
-
-pscript['onload_Financial Statements'] = function(wrapper) {
- frappe.ui.make_app_page({
- parent: wrapper,
- "title": frappe._("Financial Statements"),
- "single_column": true,
- });
-
- erpnext.fs.stmt_type = wrapper.appframe.add_field({
- fieldtype:"Select",
- fieldname:"stmt_type",
- options: ['Select Statement...','Balance Sheet','Profit & Loss']
- })
-
- erpnext.fs.stmt_company = wrapper.appframe.add_field({
- fieldtype:"Select",
- fieldname:"stmt_company",
- options: ['Loading Companies...']
- })
-
- erpnext.fs.stmt_period = wrapper.appframe.add_field({
- fieldtype:"Select",
- fieldname:"stmt_period",
- options: ['Select Period...', 'Annual', 'Quarterly', 'Monthly']
- })
-
- erpnext.fs.stmt_fiscal_year = wrapper.appframe.add_field({
- fieldtype:"Select",
- fieldname:"stmt_fiscal_year",
- options: ['Loading...']
- })
-
- wrapper.appframe.add_button(frappe._("Create"), function() {
- pscript.stmt_new();
- }, "icon-refresh")
-
- wrapper.appframe.add_button(frappe._("Print"), function() {
- _p.go($i('print_html').innerHTML);
- }, "icon-print")
-
- $(wrapper).find(".layout-main").html('<div id="print_html">\
- <div id="stmt_title1" style="margin:16px 0px 4px 0px; font-size: 16px; font-weight: bold; color: #888;"></div>\
- <div id="stmt_title2" style="margin:0px 0px 8px 0px; font-size: 16px; font-weight: bold;"></div>\
- <div id="stmt_tree" style="margin: 0px 0px 16px; overflow: auto;">'+frappe._('Please select options and click on Create')+'</div>\
- </div>').css({"min-height": "400px"});
-
- // load companies
- return $c_obj('MIS Control','get_comp','', function(r,rt) {
- // company
- erpnext.fs.stmt_company.$input.empty()
- .add_options(['Select Company...'].concat(r.message.company));
- erpnext.fs.stmt_fiscal_year.$input.empty()
- .add_options(['Select Year...'].concat(r.message.fiscal_year));
- });
-
-}
-
-pscript.stmt_new = function(stmt,company_name,level,period,year) {
-
- $i('stmt_tree').innerHTML = frappe._('Refreshing....');
- $i('stmt_tree').style.display = 'block';
-
- var company =erpnext.fs.stmt_company.get_value();
-
- var arg = {
- statement: erpnext.fs.stmt_type.get_value(),
- company: company,
- period: erpnext.fs.stmt_period.get_value(),
- year: erpnext.fs.stmt_fiscal_year.get_value()
- }
-
- return $c_obj('MIS Control', 'get_statement', docstring(arg), function(r,rt) {
- var nl = r.message;
- var t = $i('stmt_tree');
- var stmt_type = erpnext.fs.stmt_type.get_value();
- t.innerHTML = '';
- var tab = $a($a(t, 'div'),'table','stmt_table');
- tab.style.tableLayout = 'fixed';
- tab.style.width = '100%';
-
- $i('stmt_title1').innerHTML = erpnext.fs.stmt_company.get_value()
- $i('stmt_title2').innerHTML = erpnext.fs.stmt_type.get_value()
- + ' - ' + erpnext.fs.stmt_fiscal_year.get_value();
- for(i=0;i<nl.length;i++) {
- tab.insertRow(i);
-
- tab.rows[i].style.height = '20px';
-
- // heads
- var per = tab.rows[i].insertCell(0);
- per.style.width = '150px';
- per.innerHTML = pscript.space_reqd(nl[i][0])+cstr(nl[i][1]);
- per.className = 'stmt_level' + nl[i][0];
-
- // Make Title Bold
- if(nl[i][0] == 0 || nl[i][0] == 1 || nl[i][0] == 4){
- per.innerHTML = (pscript.space_reqd(nl[i][0])+cstr(nl[i][1])+'').bold();
- per.style.fontSize = '12px';
- }
-
- for(j=2;j<nl[i].length;j++){
- var per = tab.rows[i].insertCell(j-1);
-// per.style.width = (100-acc_width)/(nl[i].length-2) +'%';
- per.style.width = '150px';
- per.style.textAlign = "right";
- per.className = 'stmt_level' + nl[i][0];
- if (i==0) {
- per.style.fontSize = '14px';
- per.style.textAlign = "right";
- }
- if (nl[i][0]==5) {
- if(flt(nl[i][j])<0.0) per.style.color = "RED";
- else per.style.color = "GREEN";
- }
- if(nl[i][0] != 0){
- if(nl[i][j]) {
- if (i==0)
- per.innerHTML = (nl[i][j]+'').bold();
- else if(nl[i][0] == 1 || nl[i][0] == 4)
- per.innerHTML = format_currency(nl[i][j], erpnext.get_currency(company)).bold();
- else
- per.innerHTML = format_currency(nl[i][j], erpnext.get_currency(company))
- } else
- per.innerHTML = '-';
- }
- }
- }
-
- });
- $i('stmt_tree').style.display = 'block';
-}
-
-//printing statement
-pscript.print_statement = function(){
- print_go($i('print_html').innerHTML);
-}
-
-//determine space to be given
-pscript.space_reqd = function(val){
- if(val == 1) return ' ';
- else if(val == 2) return ' ';
- else if(val == 3) return ' ';
- else return '';
-}
\ No newline at end of file
diff --git a/erpnext/accounts/page/financial_statements/financial_statements.txt b/erpnext/accounts/page/financial_statements/financial_statements.txt
deleted file mode 100644
index 18f8904..0000000
--- a/erpnext/accounts/page/financial_statements/financial_statements.txt
+++ /dev/null
@@ -1,36 +0,0 @@
-[
- {
- "creation": "2013-01-27 16:30:52",
- "docstatus": 0,
- "modified": "2013-08-14 12:47:45",
- "modified_by": "Administrator",
- "owner": "Administrator"
- },
- {
- "doctype": "Page",
- "icon": "icon-money",
- "module": "Accounts",
- "name": "__common__",
- "page_name": "Financial Statements",
- "standard": "Yes"
- },
- {
- "doctype": "Page Role",
- "name": "__common__",
- "parent": "Financial Statements",
- "parentfield": "roles",
- "parenttype": "Page"
- },
- {
- "doctype": "Page",
- "name": "Financial Statements"
- },
- {
- "doctype": "Page Role",
- "role": "Accounts Manager"
- },
- {
- "doctype": "Page Role",
- "role": "Analytics"
- }
-]
\ No newline at end of file
diff --git a/erpnext/accounts/report/accounts_payable/accounts_payable.js b/erpnext/accounts/report/accounts_payable/accounts_payable.js
index 855aae1..f85e179 100644
--- a/erpnext/accounts/report/accounts_payable/accounts_payable.js
+++ b/erpnext/accounts/report/accounts_payable/accounts_payable.js
@@ -8,7 +8,7 @@
"label": frappe._("Company"),
"fieldtype": "Link",
"options": "Company",
- "default": frappe.defaults.get_default("company")
+ "default": frappe.defaults.get_user_default("company")
},
{
"fieldname":"account",
@@ -20,8 +20,7 @@
return {
"query": "accounts.utils.get_account_list",
"filters": {
- "is_pl_account": "No",
- "debit_or_credit": "Credit",
+ "report_type": "Balance Sheet",
"company": company,
"master_type": "Supplier"
}
diff --git a/erpnext/accounts/report/accounts_payable/accounts_payable.py b/erpnext/accounts/report/accounts_payable/accounts_payable.py
index fffc948..b65c1e8 100644
--- a/erpnext/accounts/report/accounts_payable/accounts_payable.py
+++ b/erpnext/accounts/report/accounts_payable/accounts_payable.py
@@ -93,7 +93,7 @@
def get_conditions(filters, before_report_date=True):
conditions = ""
if filters.get("company"):
- conditions += " and company='%s'" % filters["company"]
+ conditions += " and company='%s'" % filters["company"].replace("'", "\'")
supplier_accounts = []
if filters.get("account"):
diff --git a/erpnext/accounts/report/accounts_receivable/accounts_receivable.js b/erpnext/accounts/report/accounts_receivable/accounts_receivable.js
index bb3bf5b..c08c7ff 100644
--- a/erpnext/accounts/report/accounts_receivable/accounts_receivable.js
+++ b/erpnext/accounts/report/accounts_receivable/accounts_receivable.js
@@ -8,7 +8,7 @@
"label": frappe._("Company"),
"fieldtype": "Link",
"options": "Company",
- "default": frappe.defaults.get_default("company")
+ "default": frappe.defaults.get_user_default("company")
},
{
"fieldname":"account",
@@ -20,8 +20,7 @@
return {
"query": "accounts.utils.get_account_list",
"filters": {
- "is_pl_account": "No",
- "debit_or_credit": "Debit",
+ "report_type": "Balance Sheet",
"company": company,
"master_type": "Customer"
}
diff --git a/erpnext/accounts/report/bank_clearance_summary/bank_clearance_summary.js b/erpnext/accounts/report/bank_clearance_summary/bank_clearance_summary.js
index 5f692e3..4813f91 100644
--- a/erpnext/accounts/report/bank_clearance_summary/bank_clearance_summary.js
+++ b/erpnext/accounts/report/bank_clearance_summary/bank_clearance_summary.js
@@ -24,10 +24,10 @@
"get_query": function() {
return {
"query": "accounts.utils.get_account_list",
- "filters": {
- "is_pl_account": "No",
- "account_type": "Bank or Cash"
- }
+ "filters": [
+ ['Account', 'account_type', 'in', 'Bank, Cash'],
+ ['Account', 'group_or_ledger', '=', 'Ledger'],
+ ]
}
}
},
diff --git a/erpnext/accounts/report/bank_reconciliation_statement/bank_reconciliation_statement.js b/erpnext/accounts/report/bank_reconciliation_statement/bank_reconciliation_statement.js
index 1d355cc..baacfe5 100644
--- a/erpnext/accounts/report/bank_reconciliation_statement/bank_reconciliation_statement.js
+++ b/erpnext/accounts/report/bank_reconciliation_statement/bank_reconciliation_statement.js
@@ -12,10 +12,10 @@
"get_query": function() {
return {
"query": "accounts.utils.get_account_list",
- "filters": {
- "is_pl_account": "No",
- "account_type": "Bank or Cash"
- }
+ "filters": [
+ ['Account', 'account_type', 'in', 'Bank, Cash'],
+ ['Account', 'group_or_ledger', '=', 'Ledger'],
+ ]
}
}
},
diff --git a/erpnext/accounts/report/bank_reconciliation_statement/bank_reconciliation_statement.py b/erpnext/accounts/report/bank_reconciliation_statement/bank_reconciliation_statement.py
index 4cb14db..2b1923b 100644
--- a/erpnext/accounts/report/bank_reconciliation_statement/bank_reconciliation_statement.py
+++ b/erpnext/accounts/report/bank_reconciliation_statement/bank_reconciliation_statement.py
@@ -7,9 +7,7 @@
def execute(filters=None):
if not filters: filters = {}
-
- debit_or_credit = frappe.db.get_value("Account", filters["account"], "debit_or_credit")
-
+
columns = get_columns()
data = get_entries(filters)
@@ -21,15 +19,12 @@
total_debit += flt(d[4])
total_credit += flt(d[5])
- if debit_or_credit == 'Debit':
- bank_bal = flt(balance_as_per_company) - flt(total_debit) + flt(total_credit)
- else:
- bank_bal = flt(balance_as_per_company) + flt(total_debit) - flt(total_credit)
+ bank_bal = flt(balance_as_per_company) + flt(total_debit) - flt(total_credit)
data += [
- get_balance_row("Balance as per company books", balance_as_per_company, debit_or_credit),
+ get_balance_row("Balance as per company books", balance_as_per_company),
["", "", "", "Amounts not reflected in bank", total_debit, total_credit],
- get_balance_row("Balance as per bank", bank_bal, debit_or_credit)
+ get_balance_row("Balance as per bank", bank_bal)
]
return columns, data
@@ -45,15 +40,15 @@
jv.name, jv.posting_date, jv.clearance_date, jvd.against_account, jvd.debit, jvd.credit
from
`tabJournal Voucher Detail` jvd, `tabJournal Voucher` jv
- where jvd.parent = jv.name and jv.docstatus=1 and ifnull(jv.cheque_no, '')!= ''
+ where jvd.parent = jv.name and jv.docstatus=1
and jvd.account = %(account)s and jv.posting_date <= %(report_date)s
and ifnull(jv.clearance_date, '4000-01-01') > %(report_date)s
order by jv.name DESC""", filters, as_list=1)
return entries
-def get_balance_row(label, amount, debit_or_credit):
- if debit_or_credit == "Debit":
+def get_balance_row(label, amount):
+ if amount > 0:
return ["", "", "", label, amount, 0]
else:
return ["", "", "", label, 0, amount]
diff --git a/erpnext/accounts/report/budget_variance_report/budget_variance_report.js b/erpnext/accounts/report/budget_variance_report/budget_variance_report.js
index 4bf5d22..6a9bba2 100644
--- a/erpnext/accounts/report/budget_variance_report/budget_variance_report.js
+++ b/erpnext/accounts/report/budget_variance_report/budget_variance_report.js
@@ -22,7 +22,7 @@
label: frappe._("Company"),
fieldtype: "Link",
options: "Company",
- default: frappe.defaults.get_default("company")
+ default: frappe.defaults.get_user_default("company")
},
]
}
\ No newline at end of file
diff --git a/erpnext/accounts/report/general_ledger/general_ledger.py b/erpnext/accounts/report/general_ledger/general_ledger.py
index e130e29..17af02f 100644
--- a/erpnext/accounts/report/general_ledger/general_ledger.py
+++ b/erpnext/accounts/report/general_ledger/general_ledger.py
@@ -8,8 +8,7 @@
def execute(filters=None):
account_details = {}
- for acc in frappe.db.sql("""select name, debit_or_credit, group_or_ledger
- from tabAccount""", as_dict=1):
+ for acc in frappe.db.sql("""select name, group_or_ledger from tabAccount""", as_dict=1):
account_details.setdefault(acc.name, acc)
validate_filters(filters, account_details)
@@ -88,15 +87,13 @@
# Opening for filtered account
if filters.get("account"):
- data += [get_balance_row("Opening", account_details[filters.account].debit_or_credit,
- opening), {}]
+ data += [get_balance_row("Opening", opening), {}]
for acc, acc_dict in gle_map.items():
if acc_dict.entries:
# Opening for individual ledger, if grouped by account
if filters.get("group_by_account"):
- data.append(get_balance_row("Opening", account_details[acc].debit_or_credit,
- acc_dict.opening))
+ data.append(get_balance_row("Opening", acc_dict.opening))
data += acc_dict.entries
@@ -105,8 +102,7 @@
data += [{"account": "Totals", "debit": acc_dict.total_debit,
"credit": acc_dict.total_credit},
get_balance_row("Closing (Opening + Totals)",
- account_details[acc].debit_or_credit, (acc_dict.opening
- + acc_dict.total_debit - acc_dict.total_credit)), {}]
+ (acc_dict.opening + acc_dict.total_debit - acc_dict.total_credit)), {}]
# Total debit and credit between from and to date
if total_debit or total_credit:
@@ -115,7 +111,6 @@
# Closing for filtered account
if filters.get("account"):
data.append(get_balance_row("Closing (Opening + Totals)",
- account_details[filters.account].debit_or_credit,
(opening + total_debit - total_credit)))
return data
@@ -151,11 +146,11 @@
return opening, total_debit, total_credit, gle_map
-def get_balance_row(label, debit_or_credit, balance):
+def get_balance_row(label, balance):
return {
"account": label,
- "debit": balance if debit_or_credit=="Debit" else 0,
- "credit": -1*balance if debit_or_credit=="Credit" else 0,
+ "debit": balance if balance > 0 else 0,
+ "credit": -1*balance if balance < 0 else 0,
}
def get_result_as_list(data):
diff --git a/erpnext/accounts/report/item_wise_purchase_register/item_wise_purchase_register.js b/erpnext/accounts/report/item_wise_purchase_register/item_wise_purchase_register.js
index 4196c85..9c2f5fb 100644
--- a/erpnext/accounts/report/item_wise_purchase_register/item_wise_purchase_register.js
+++ b/erpnext/accounts/report/item_wise_purchase_register/item_wise_purchase_register.js
@@ -32,8 +32,7 @@
return {
"query": "accounts.utils.get_account_list",
"filters": {
- "is_pl_account": "No",
- "debit_or_credit": "Credit",
+ "report_type": "Balance Sheet",
"company": company,
"master_type": "Supplier"
}
@@ -45,7 +44,7 @@
"label": frappe._("Company"),
"fieldtype": "Link",
"options": "Company",
- "default": frappe.defaults.get_default("company")
+ "default": frappe.defaults.get_user_default("company")
}
]
}
\ No newline at end of file
diff --git a/erpnext/accounts/report/item_wise_sales_register/item_wise_sales_register.js b/erpnext/accounts/report/item_wise_sales_register/item_wise_sales_register.js
index 1828f694..af6c224 100644
--- a/erpnext/accounts/report/item_wise_sales_register/item_wise_sales_register.js
+++ b/erpnext/accounts/report/item_wise_sales_register/item_wise_sales_register.js
@@ -26,8 +26,7 @@
return {
"query": "accounts.utils.get_account_list",
"filters": {
- "is_pl_account": "No",
- "debit_or_credit": "Debit",
+ "report_type": "Balance Sheet",
"company": company,
"master_type": "Customer"
}
@@ -39,7 +38,7 @@
"label": frappe._("Company"),
"fieldtype": "Link",
"options": "Company",
- "default": frappe.defaults.get_default("company")
+ "default": frappe.defaults.get_user_default("company")
}
]
}
\ No newline at end of file
diff --git a/erpnext/accounts/report/payment_period_based_on_invoice_date/payment_period_based_on_invoice_date.js b/erpnext/accounts/report/payment_period_based_on_invoice_date/payment_period_based_on_invoice_date.js
index f2e9a9d..768b8e2 100644
--- a/erpnext/accounts/report/payment_period_based_on_invoice_date/payment_period_based_on_invoice_date.js
+++ b/erpnext/accounts/report/payment_period_based_on_invoice_date/payment_period_based_on_invoice_date.js
@@ -31,7 +31,7 @@
return {
query: "accounts.utils.get_account_list",
filters: {
- is_pl_account: "No",
+ "report_type": "Balance Sheet",
company: frappe.query_report.filters_by_name.company.get_value()
}
}
@@ -42,7 +42,7 @@
label: frappe._("Company"),
fieldtype: "Link",
options: "Company",
- default: frappe.defaults.get_default("company")
+ default: frappe.defaults.get_user_default("company")
},
]
}
\ No newline at end of file
diff --git a/erpnext/accounts/report/payment_period_based_on_invoice_date/payment_period_based_on_invoice_date.py b/erpnext/accounts/report/payment_period_based_on_invoice_date/payment_period_based_on_invoice_date.py
index 36d02e0..33e0495 100644
--- a/erpnext/accounts/report/payment_period_based_on_invoice_date/payment_period_based_on_invoice_date.py
+++ b/erpnext/accounts/report/payment_period_based_on_invoice_date/payment_period_based_on_invoice_date.py
@@ -51,7 +51,8 @@
if filters.get("account"):
party_accounts = [filters["account"]]
else:
- cond = filters.get("company") and (" and company = '%s'" % filters["company"]) or ""
+ cond = filters.get("company") and (" and company = '%s'" %
+ filters["company"].replace("'", "\'")) or ""
if filters.get("payment_type") == "Incoming":
cond += " and master_type = 'Customer'"
diff --git a/erpnext/accounts/report/purchase_register/purchase_register.js b/erpnext/accounts/report/purchase_register/purchase_register.js
index 78eb762..93d1b8a 100644
--- a/erpnext/accounts/report/purchase_register/purchase_register.js
+++ b/erpnext/accounts/report/purchase_register/purchase_register.js
@@ -26,8 +26,7 @@
return {
"query": "accounts.utils.get_account_list",
"filters": {
- "is_pl_account": "No",
- "debit_or_credit": "Credit",
+ "report_type": "Balance Sheet",
"company": company,
"master_type": "Supplier"
}
@@ -39,7 +38,7 @@
"label": frappe._("Company"),
"fieldtype": "Link",
"options": "Company",
- "default": frappe.defaults.get_default("company")
+ "default": frappe.defaults.get_user_default("company")
}
]
}
\ No newline at end of file
diff --git a/erpnext/accounts/report/sales_register/sales_register.js b/erpnext/accounts/report/sales_register/sales_register.js
index f0d00ce..cef7299 100644
--- a/erpnext/accounts/report/sales_register/sales_register.js
+++ b/erpnext/accounts/report/sales_register/sales_register.js
@@ -26,8 +26,7 @@
return {
"query": "accounts.utils.get_account_list",
"filters": {
- "is_pl_account": "No",
- "debit_or_credit": "Debit",
+ "report_type": "Balance Sheet",
"company": company,
"master_type": "Customer"
}
@@ -39,7 +38,7 @@
"label": frappe._("Company"),
"fieldtype": "Link",
"options": "Company",
- "default": frappe.defaults.get_default("company")
+ "default": frappe.defaults.get_user_default("company")
}
]
}
\ No newline at end of file
diff --git a/erpnext/accounts/utils.py b/erpnext/accounts/utils.py
index 4edf774..3bb98a0 100644
--- a/erpnext/accounts/utils.py
+++ b/erpnext/accounts/utils.py
@@ -22,7 +22,7 @@
# if year start date is 2012-04-01, year end date should be 2013-03-31 (hence subdate)
cond = ""
if fiscal_year:
- cond = "name = '%s'" % fiscal_year
+ cond = "name = '%s'" % fiscal_year.replace("'", "\'")
else:
cond = "'%s' >= year_start_date and '%s' <= year_end_date" % \
(date, date)
@@ -74,7 +74,7 @@
return 0.0
acc = frappe.db.get_value('Account', account, \
- ['lft', 'rgt', 'debit_or_credit', 'is_pl_account', 'group_or_ledger'], as_dict=1)
+ ['lft', 'rgt', 'is_pl_account', 'group_or_ledger'], as_dict=1)
# for pl accounts, get balance within a fiscal year
if acc.is_pl_account == 'Yes':
@@ -88,17 +88,13 @@
and ac.lft >= %s and ac.rgt <= %s
)""" % (acc.lft, acc.rgt))
else:
- cond.append("""gle.account = "%s" """ % (account, ))
+ cond.append("""gle.account = "%s" """ % (account.replace('"', '\"'), ))
bal = frappe.db.sql("""
SELECT sum(ifnull(debit, 0)) - sum(ifnull(credit, 0))
FROM `tabGL Entry` gle
WHERE %s""" % " and ".join(cond))[0][0]
- # if credit account, it should calculate credit - debit
- if bal and acc.debit_or_credit == 'Credit':
- bal = -bal
-
# if bal is None, return 0
return flt(bal)
@@ -289,8 +285,7 @@
def validate_expense_against_budget(args):
args = frappe._dict(args)
- if frappe.db.get_value("Account", {"name": args.account, "is_pl_account": "Yes",
- "debit_or_credit": "Debit"}):
+ if frappe.db.get_value("Account", {"name": args.account, "report_type": "Profit and Loss"}):
budget = frappe.db.sql("""
select bd.budget_allocated, cc.distribution_id
from `tabCost Center` cc, `tabBudget Detail` bd
diff --git a/erpnext/buying/doctype/purchase_order/purchase_order.py b/erpnext/buying/doctype/purchase_order/purchase_order.py
index 1210ee9..fca61e3 100644
--- a/erpnext/buying/doctype/purchase_order/purchase_order.py
+++ b/erpnext/buying/doctype/purchase_order/purchase_order.py
@@ -127,7 +127,8 @@
update_bin(args)
def check_modified_date(self):
- mod_db = frappe.db.sql("select modified from `tabPurchase Order` where name = '%s'" % self.doc.name)
+ mod_db = frappe.db.sql("select modified from `tabPurchase Order` where name = %s",
+ self.doc.name)
date_diff = frappe.db.sql("select TIMEDIFF('%s', '%s')" % ( mod_db[0][0],cstr(self.doc.modified)))
if date_diff and date_diff[0][0]:
@@ -166,7 +167,10 @@
pc_obj.check_docstatus(check = 'Next', doctype = 'Purchase Receipt', docname = self.doc.name, detail_doctype = 'Purchase Receipt Item')
# Check if Purchase Invoice has been submitted against current Purchase Order
- submitted = frappe.db.sql("select t1.name from `tabPurchase Invoice` t1,`tabPurchase Invoice Item` t2 where t1.name = t2.parent and t2.purchase_order = '%s' and t1.docstatus = 1" % self.doc.name)
+ submitted = frappe.db.sql("""select t1.name
+ from `tabPurchase Invoice` t1,`tabPurchase Invoice Item` t2
+ where t1.name = t2.parent and t2.purchase_order = %s and t1.docstatus = 1""",
+ self.doc.name)
if submitted:
msgprint("Purchase Invoice : " + cstr(submitted[0][0]) + " has already been submitted !")
raise Exception
diff --git a/erpnext/buying/doctype/quality_inspection/quality_inspection.py b/erpnext/buying/doctype/quality_inspection/quality_inspection.py
index 972757f..4222d68 100644
--- a/erpnext/buying/doctype/quality_inspection/quality_inspection.py
+++ b/erpnext/buying/doctype/quality_inspection/quality_inspection.py
@@ -23,16 +23,19 @@
def on_submit(self):
if self.doc.purchase_receipt_no:
- frappe.db.sql("update `tabPurchase Receipt Item` t1, `tabPurchase Receipt` t2 set t1.qa_no = '%s', t2.modified = '%s' \
- where t1.parent = '%s' and t1.item_code = '%s' and t1.parent = t2.name" \
- % (self.doc.name, self.doc.modified, self.doc.purchase_receipt_no, self.doc.item_code))
+ frappe.db.sql("""update `tabPurchase Receipt Item` t1, `tabPurchase Receipt` t2
+ set t1.qa_no = %s, t2.modified = %s
+ where t1.parent = %s and t1.item_code = %s and t1.parent = t2.name""",
+ (self.doc.name, self.doc.modified, self.doc.purchase_receipt_no,
+ self.doc.item_code))
def on_cancel(self):
if self.doc.purchase_receipt_no:
- frappe.db.sql("update `tabPurchase Receipt Item` t1, `tabPurchase Receipt` t2 set t1.qa_no = '', t2.modified = '%s' \
- where t1.parent = '%s' and t1.item_code = '%s' and t1.parent = t2.name" \
- % (self.doc.modified, self.doc.purchase_receipt_no, self.doc.item_code))
+ frappe.db.sql("""update `tabPurchase Receipt Item` t1, `tabPurchase Receipt` t2
+ set t1.qa_no = '', t2.modified = %s
+ where t1.parent = %s and t1.item_code = %s and t1.parent = t2.name""",
+ (self.doc.modified, self.doc.purchase_receipt_no, self.doc.item_code))
def item_query(doctype, txt, searchfield, start, page_len, filters):
diff --git a/erpnext/buying/doctype/supplier/supplier.py b/erpnext/buying/doctype/supplier/supplier.py
index 878dda5..f937958 100644
--- a/erpnext/buying/doctype/supplier/supplier.py
+++ b/erpnext/buying/doctype/supplier/supplier.py
@@ -63,7 +63,7 @@
def get_contacts(self,nm):
if nm:
- contact_details =frappe.db.convert_to_lists(frappe.db.sql("select name, CONCAT(IFNULL(first_name,''),' ',IFNULL(last_name,'')),contact_no,email_id from `tabContact` where supplier = '%s'"%nm))
+ contact_details =frappe.db.convert_to_lists(frappe.db.sql("select name, CONCAT(IFNULL(first_name,''),' ',IFNULL(last_name,'')),contact_no,email_id from `tabContact` where supplier = %s", nm))
return contact_details
else:
diff --git a/erpnext/controllers/queries.py b/erpnext/controllers/queries.py
index 1f8077f..e8cdc80 100644
--- a/erpnext/controllers/queries.py
+++ b/erpnext/controllers/queries.py
@@ -106,19 +106,24 @@
'page_len': page_len})
def tax_account_query(doctype, txt, searchfield, start, page_len, filters):
- return frappe.db.sql("""select name, parent_account, debit_or_credit
- from tabAccount
+ tax_accounts = frappe.db.sql("""select name, parent_account from tabAccount
where tabAccount.docstatus!=2
- and (account_type in (%s) or
- (ifnull(is_pl_account, 'No') = 'Yes' and debit_or_credit = %s) )
+ and account_type in (%s)
and group_or_ledger = 'Ledger'
and company = %s
and `%s` LIKE %s
limit %s, %s""" %
- (", ".join(['%s']*len(filters.get("account_type"))),
- "%s", "%s", searchfield, "%s", "%s", "%s"),
- tuple(filters.get("account_type") + [filters.get("debit_or_credit"),
- filters.get("company"), "%%%s%%" % txt, start, page_len]))
+ (", ".join(['%s']*len(filters.get("account_type"))), "%s", searchfield, "%s", "%s", "%s"),
+ tuple(filters.get("account_type") + [filters.get("company"), "%%%s%%" % txt,
+ start, page_len]))
+ if not tax_accounts:
+ tax_accounts = frappe.db.sql("""select name, parent_account from tabAccount
+ where tabAccount.docstatus!=2 and group_or_ledger = 'Ledger'
+ and company = %s and `%s` LIKE %s limit %s, %s"""
+ % ("%s", searchfield, "%s", "%s", "%s"),
+ (filters.get("company"), "%%%s%%" % txt, start, page_len))
+
+ return tax_accounts
def item_query(doctype, txt, searchfield, start, page_len, filters):
from frappe.utils import nowdate
diff --git a/erpnext/controllers/status_updater.py b/erpnext/controllers/status_updater.py
index 40be699..f389b99 100644
--- a/erpnext/controllers/status_updater.py
+++ b/erpnext/controllers/status_updater.py
@@ -118,10 +118,11 @@
args['name'] = d.fields[args['join_field']]
# get all qty where qty > target_field
- item = frappe.db.sql("""select item_code, `%(target_ref_field)s`,
- `%(target_field)s`, parenttype, parent from `tab%(target_dt)s`
- where `%(target_ref_field)s` < `%(target_field)s`
- and name="%(name)s" and docstatus=1""" % args, as_dict=1)
+ item = frappe.db.sql("""select item_code, `{target_ref_field}`,
+ `{target_field}`, parenttype, parent from `{target_dt}`
+ where `{target_ref_field}` < `{target_field}`
+ and name=%s and docstatus=1""".format(**args),
+ args['name'], as_dict=1)
if item:
item = item[0]
item['idx'] = d.idx
@@ -181,9 +182,9 @@
for args in self.status_updater:
# condition to include current record (if submit or no if cancel)
if self.doc.docstatus == 1:
- args['cond'] = ' or parent="%s"' % self.doc.name
+ args['cond'] = ' or parent="%s"' % self.doc.name.replace('"', '\"')
else:
- args['cond'] = ' and parent!="%s"' % self.doc.name
+ args['cond'] = ' and parent!="%s"' % self.doc.name.replace('"', '\"')
args['modified_cond'] = ''
if change_modified:
diff --git a/erpnext/home/page/activity/activity.py b/erpnext/home/page/activity/activity.py
index 0d088bb..8fab54a 100644
--- a/erpnext/home/page/activity/activity.py
+++ b/erpnext/home/page/activity/activity.py
@@ -7,15 +7,16 @@
@frappe.whitelist()
def get_feed(arg=None):
"""get feed"""
+ roles = frappe.get_roles()
return frappe.db.sql("""select
distinct t1.name, t1.feed_type, t1.doc_type, t1.doc_name, t1.subject, t1.owner,
t1.modified
from tabFeed t1, tabDocPerm t2
where t1.doc_type = t2.parent
- and t2.role in ('%s')
+ and t2.role in (%s)
and t2.permlevel = 0
and ifnull(t2.`read`,0) = 1
order by t1.modified desc
- limit %s, %s""" % ("','".join(frappe.get_roles()),
- frappe.form_dict['limit_start'], frappe.form_dict['limit_page_length']),
- as_dict=1)
\ No newline at end of file
+ limit %s, %s""" % (','.join(['%s']*len(roles)), '%s', '%s'),
+ tuple(roles + [frappe.form_dict['limit_start'], frappe.form_dict['limit_page_length']]),
+ as_dict=1)
\ No newline at end of file
diff --git a/erpnext/hr/doctype/leave_application/leave_application.py b/erpnext/hr/doctype/leave_application/leave_application.py
index cdc5979..1630e14 100755
--- a/erpnext/hr/doctype/leave_application/leave_application.py
+++ b/erpnext/hr/doctype/leave_application/leave_application.py
@@ -141,11 +141,10 @@
msgprint("Employee : %s has already applied for %s between %s and %s on %s. Please refer Leave Application : <a href=\"#Form/Leave Application/%s\">%s</a>" % (self.doc.employee, cstr(d['leave_type']), formatdate(d['from_date']), formatdate(d['to_date']), formatdate(d['posting_date']), d['name'], d['name']), raise_exception = OverlapError)
def validate_max_days(self):
- max_days = frappe.db.sql("select max_days_allowed from `tabLeave Type` where name = '%s'" %(self.doc.leave_type))
- max_days = max_days and flt(max_days[0][0]) or 0
+ max_days = frappe.db.get_value("Leave Type", self.doc.leave_type, "max_days_allowed")
if max_days and self.doc.total_leave_days > max_days:
- msgprint("Sorry ! You cannot apply for %s for more than %s days" % (self.doc.leave_type, max_days))
- raise Exception
+ frappe.throw("Sorry ! You cannot apply for %s for more than %s days" %
+ (self.doc.leave_type, max_days))
def validate_leave_approver(self):
employee = frappe.bean("Employee", self.doc.employee)
@@ -328,11 +327,12 @@
txt = "%" + cstr(txt) + "%"
if "Leave Approver" in frappe.user.get_roles():
+ user = frappe.session.user.replace('"', '\"')
condition = """and (exists(select ela.name from `tabEmployee Leave Approver` ela
where ela.parent=`tabEmployee`.name and ela.leave_approver= "%s") or
not exists(select ela.name from `tabEmployee Leave Approver` ela
where ela.parent=`tabEmployee`.name)
- or user_id = "%s")""" % (frappe.session.user, frappe.session.user)
+ or user_id = "%s")""" % (user, user)
else:
from frappe.widgets.reportview import build_match_conditions
condition = build_match_conditions("Employee")
diff --git a/erpnext/hr/doctype/leave_control_panel/leave_control_panel.py b/erpnext/hr/doctype/leave_control_panel/leave_control_panel.py
index 53436cc..001d0d5 100644
--- a/erpnext/hr/doctype/leave_control_panel/leave_control_panel.py
+++ b/erpnext/hr/doctype/leave_control_panel/leave_control_panel.py
@@ -7,62 +7,64 @@
from frappe.utils import cint, cstr, flt, nowdate
from frappe.model.doc import Document
from frappe.model.code import get_obj
-from frappe import msgprint
+from frappe import msgprint, _
class DocType:
- def __init__(self, doc, doclist):
- self.doc = doc
- self.doclist = doclist
-
- # Get Employees
- # **********************************************************************
- def get_employees(self):
- lst1 = [[self.doc.employee_type,"employment_type"],[self.doc.branch,"branch"],[self.doc.designation,"designation"],[self.doc.department, "department"],[self.doc.grade,"grade"]]
- condition = "where "
- flag = 0
- for l in lst1:
- if(l[0]):
- if flag == 0:
- condition += l[1] + "= '" + l[0] +"'"
- else:
- condition += " and " + l[1]+ "= '" +l[0] +"'"
- flag = 1
- emp_query = "select name from `tabEmployee` "
- if flag == 1:
- emp_query += condition
- e = frappe.db.sql(emp_query)
- return e
+ def __init__(self, doc, doclist):
+ self.doc = doc
+ self.doclist = doclist
+
- # ----------------
- # validate values
- # ----------------
- def validate_values(self):
- val_dict = {self.doc.fiscal_year:'Fiscal Year', self.doc.leave_type:'Leave Type', self.doc.no_of_days:'New Leaves Allocated'}
- for d in val_dict:
- if not d:
- msgprint("Please enter : "+val_dict[d])
- raise Exception
+ def get_employees(self):
+ lst1 = [[self.doc.employee_type,"employment_type"],[self.doc.branch,"branch"],[self.doc.designation,"designation"],[self.doc.department, "department"],[self.doc.grade,"grade"]]
+ condition = "where "
+ flag = 0
+ for l in lst1:
+ if(l[0]):
+ if flag == 0:
+ condition += l[1] + "= '" + l[0] +"'"
+ else:
+ condition += " and " + l[1]+ "= '" +l[0] +"'"
+ flag = 1
+ emp_query = "select name from `tabEmployee` "
+ if flag == 1:
+ emp_query += condition
+ e = frappe.db.sql(emp_query)
+ return e
+ def validate_values(self):
+ meta = frappe.get_doctype(self.doc.doctype)
+ for f in ["fiscal_year", "leave_type", "no_of_days"]:
+ if not self.doc.fields[f]:
+ frappe.throw(_(meta.get_label(f)) + _(" is mandatory"))
- # Allocation
- # **********************************************************************
- def allocate_leave(self):
- self.validate_values()
- for d in self.get_employees():
- la = Document('Leave Allocation')
- la.employee = cstr(d[0])
- la.employee_name = frappe.db.get_value('Employee',cstr(d[0]),'employee_name')
- la.leave_type = self.doc.leave_type
- la.fiscal_year = self.doc.fiscal_year
- la.posting_date = nowdate()
- la.carry_forward = cint(self.doc.carry_forward)
- la.new_leaves_allocated = flt(self.doc.no_of_days)
- la_obj = get_obj(doc=la)
- la_obj.doc.docstatus = 1
- la_obj.validate()
- la_obj.on_update()
- la_obj.doc.save(1)
- msgprint("Leaves Allocated Successfully")
+ def allocate_leave(self):
+ self.validate_values()
+ leave_allocated_for = []
+ employees = self.get_employees()
+ if not employees:
+ frappe.throw(_("No employee found"))
+
+ for d in self.get_employees():
+ try:
+ la = Document('Leave Allocation')
+ la.employee = cstr(d[0])
+ la.employee_name = frappe.db.get_value('Employee',cstr(d[0]),'employee_name')
+ la.leave_type = self.doc.leave_type
+ la.fiscal_year = self.doc.fiscal_year
+ la.posting_date = nowdate()
+ la.carry_forward = cint(self.doc.carry_forward)
+ la.new_leaves_allocated = flt(self.doc.no_of_days)
+ la_obj = get_obj(doc=la)
+ la_obj.doc.docstatus = 1
+ la_obj.validate()
+ la_obj.on_update()
+ la_obj.doc.save(1)
+ leave_allocated_for.append(d[0])
+ except:
+ pass
+ if leave_allocated_for:
+ msgprint("Leaves Allocated Successfully for " + ", ".join(leave_allocated_for))
diff --git a/erpnext/hr/doctype/salary_manager/salary_manager.py b/erpnext/hr/doctype/salary_manager/salary_manager.py
index 622b89b..0420f77 100644
--- a/erpnext/hr/doctype/salary_manager/salary_manager.py
+++ b/erpnext/hr/doctype/salary_manager/salary_manager.py
@@ -37,7 +37,7 @@
cond = ''
for f in ['company', 'branch', 'department', 'designation', 'grade']:
if self.doc.fields.get(f):
- cond += " and t1." + f + " = '" + self.doc.fields.get(f) + "'"
+ cond += " and t1." + f + " = '" + self.doc.fields.get(f).replace("'", "\'") + "'"
return cond
@@ -58,7 +58,7 @@
def get_month_details(self, year, month):
- ysd = frappe.db.sql("select year_start_date from `tabFiscal Year` where name ='%s'"%year)[0][0]
+ ysd = frappe.db.get_value("Fiscal Year", year, "year_start_date")
if ysd:
from dateutil.relativedelta import relativedelta
import calendar, datetime
@@ -117,8 +117,8 @@
cond = self.get_filter_condition()
ss_list = frappe.db.sql("""
select t1.name from `tabSalary Slip` t1
- where t1.docstatus = 0 and month = '%s' and fiscal_year = '%s' %s
- """ % (self.doc.month, self.doc.fiscal_year, cond))
+ where t1.docstatus = 0 and month = %s and fiscal_year = %s %s
+ """ % ('%s', '%s', cond), (self.doc.month, self.doc.fiscal_year))
return ss_list
@@ -179,8 +179,8 @@
cond = self.get_filter_condition()
tot = frappe.db.sql("""
select sum(rounded_total) from `tabSalary Slip` t1
- where t1.docstatus = 1 and month = '%s' and fiscal_year = '%s' %s
- """ % (self.doc.month, self.doc.fiscal_year, cond))
+ where t1.docstatus = 1 and month = %s and fiscal_year = %s %s
+ """ % ('%s', '%s', cond), (self.doc.month, self.doc.fiscal_year))
return flt(tot[0][0])
diff --git a/erpnext/hr/doctype/salary_manager/test_salary_manager.py b/erpnext/hr/doctype/salary_manager/test_salary_manager.py
deleted file mode 100644
index 071d9d4..0000000
--- a/erpnext/hr/doctype/salary_manager/test_salary_manager.py
+++ /dev/null
@@ -1,205 +0,0 @@
-# Copyright (c) 2013, Web Notes Technologies Pvt. Ltd. and Contributors
-# License: GNU General Public License v3. See license.txt
-
-from __future__ import unicode_literals
-import unittest
-import frappe
-
-test_records = []
-
-# from frappe.model.doc import Document
-# from frappe.model.code import get_obj
-# frappe.db.sql = frappe.db.sql
-#
-# class TestSalaryManager(unittest.TestCase):
-# def setUp(self):
-# frappe.db.begin()
-# for rec in [des1, dep1, branch1, grade1, comp1, emp1, emp2]:
-# rec.save(1)
-#
-# ss1[0].employee = emp1.name
-# for s in ss1: s.save(1)
-# for s in ss1[1:]:
-# frappe.db.sql("update `tabSalary Structure Earning` set parent = '%s' where name = '%s'" % (ss1[0].name, s.name))
-# frappe.db.sql("update `tabSalary Structure Deduction` set parent = '%s' where name = '%s'" % (ss1[0].name, s.name))
-#
-#
-# ss2[0].employee = emp2.name
-# for s in ss2: s.save(1)
-# for s in ss2[1:]:
-# frappe.db.sql("update `tabSalary Structure Earning` set parent = '%s' where name = '%s'" % (ss2[0].name, s.name))
-# frappe.db.sql("update `tabSalary Structure Deduction` set parent = '%s' where name = '%s'" % (ss2[0].name, s.name))
-#
-# sman.save()
-# self.sm = get_obj('Salary Manager')
-# leave.save(1)
-# self.sm.create_sal_slip()
-#
-# def test_creation(self):
-# ssid = frappe.db.sql("""
-# select name, department
-# from `tabSalary Slip`
-# where month = '08' and fiscal_year='2011-2012'""")
-#
-# self.assertTrue(len(ssid)==1)
-# self.assertTrue(ssid[0][1] == 'dep1')
-#
-#
-# def test_lwp_calc(self):
-# ss = frappe.db.sql("""
-# select payment_days
-# from `tabSalary Slip`
-# where month = '08' and fiscal_year='2011-2012' and employee = '%s'
-# """ % emp1.name)
-#
-# self.assertTrue(ss[0][0]==27)
-#
-# def test_net_pay(self):
-# ss = frappe.db.sql("""
-# select rounded_total
-# from `tabSalary Slip`
-# where month = '08'
-# and fiscal_year='2011-2012' and employee = '%s'""" % emp1.name)
-# self.assertTrue(ss[0][0]==67)
-#
-# def test_submit(self):
-# self.sm.submit_salary_slip()
-# ss = frappe.db.sql("""
-# select docstatus
-# from `tabSalary Slip`
-# where month = '08'
-# and fiscal_year='2011-2012' and employee = '%s'""" % emp1.name)
-# self.assertTrue(ss[0][0]==1)
-#
-# def tearDown(self):
-# frappe.db.rollback()
-#
-# #--------------------------------------------
-# # test data
-# #--------------------------------------------
-# des1 = Document(fielddata={
-# 'name':'des1',
-# 'doctype':'Designation',
-# 'designation_name':'des1'
-# })
-#
-# dep1 = Document(fielddata={
-# 'name':'dep1',
-# 'doctype':'Department',
-# 'department_name' : 'dep1'
-# })
-#
-# branch1 = Document(fielddata={
-# 'name':'branch1',
-# 'doctype':'Branch',
-# 'branch' : 'branch1'
-# })
-#
-# comp1 = Document(fielddata={
-# 'name':'comp1',
-# 'doctype':'Company',
-# 'abbr':'c1',
-# 'company_name' : 'comp1'
-# })
-#
-# grade1 = Document(fielddata={
-# 'name':'grade1',
-# 'doctype':'Grade',
-# 'grade_name' : 'grade1'
-# })
-#
-# emp1 = Document(fielddata={
-# 'doctype':'Employee',
-# 'employee_number':'emp1',
-# 'department':'dep1',
-# 'designation':'des1',
-# 'branch' : 'branch1',
-# 'company':'comp1',
-# 'grade':'grade1',
-# 'naming_series':'EMP/',
-# 'status':'Active',
-# 'docstatus':0,
-# 'employee_name':'emp1'
-# })
-#
-# emp2 = Document(fielddata={
-# 'doctype':'Employee',
-# 'employee_number':'emp2',
-# 'department':'dep1',
-# 'designation':'des2',
-# 'branch' : 'branch1',
-# 'company':'comp1',
-# 'naming_series':'EMP/',
-# 'grade':'grade1',
-# 'status':'Active',
-#
-# })
-#
-# ss1 = [
-# Document(fielddata={
-# 'doctype':'Salary Structure',
-# 'docstatus':0,
-# 'employee':'emp1',
-# 'is_active':'Yes',
-# 'department': 'dep1',
-# 'designation' : 'des1',
-# 'employee_name': 'emp1'
-# }),
-# Document(fielddata={
-# 'parenttype':'Salary Structure',
-# 'parentfield':'earning_details',
-# 'doctype':'Salary Structure Earning',
-# 'e_type' : 'Basic',
-# 'depend_on_lwp':1,
-# 'modified_value':100
-# }),
-# Document(fielddata={
-# 'parenttype':'Salary Structure',
-# 'parentfield':'earning_details',
-# 'doctype':'Salary Structure Deduction',
-# 'd_type':'TDS',
-# 'd_modified_amt':20
-# })
-# ]
-#
-# ss2 = [
-# Document(fielddata={
-# 'doctype':'Salary Structure',
-# 'is_active':'Yes',
-# 'docstatus':0,
-# }),
-# Document(fielddata={
-# 'parenttype':'Salary Structure',
-# 'parentfield':'deduction_details',
-# 'doctype':'Salary Structure Earning',
-# 'e_type' : 'Basic',
-# 'modified_value':100
-# }),
-# Document(fielddata={
-# 'parenttype':'Salary Structure',
-# 'parentfield':'deduction_details',
-# 'doctype':'Salary Structure Deduction',
-# 'd_type':'TDS',
-# 'd_modified_amt':20
-# })
-# ]
-#
-# sman = Document(fielddata={
-# 'name':'Salary Manager',
-# 'doctype':'Salary Manager',
-# 'company': 'comp1',
-# 'department':'dep1',
-# 'designation':'des1',
-# 'month': '08',
-# 'fiscal_year':'2011-2012'
-# })
-#
-# leave = Document(fielddata = {
-# 'doctype':'Leave Application',
-# 'employee':'emp1',
-# 'from_date':'2011-08-12',
-# 'to_date':'2011-08-15',
-# 'total_leave_days':'4',
-# 'leave_type':'Leave Without Pay',
-# 'docstatus':1
-# })
diff --git a/erpnext/hr/report/employee_birthday/employee_birthday.py b/erpnext/hr/report/employee_birthday/employee_birthday.py
index f1f4be9..51a5051 100644
--- a/erpnext/hr/report/employee_birthday/employee_birthday.py
+++ b/erpnext/hr/report/employee_birthday/employee_birthday.py
@@ -32,6 +32,7 @@
"Dec"].index(filters["month"]) + 1
conditions += " and month(date_of_birth) = '%s'" % month
- if filters.get("company"): conditions += " and company = '%s'" % filters["company"]
+ if filters.get("company"): conditions += " and company = '%s'" % \
+ filters["company"].repalce("'", "\'")
return conditions
\ No newline at end of file
diff --git a/erpnext/hr/report/employee_leave_balance/employee_leave_balance.py b/erpnext/hr/report/employee_leave_balance/employee_leave_balance.py
index 24ab7e7..8098db4 100644
--- a/erpnext/hr/report/employee_leave_balance/employee_leave_balance.py
+++ b/erpnext/hr/report/employee_leave_balance/employee_leave_balance.py
@@ -18,16 +18,18 @@
fiscal_years = [filters["fiscal_year"]]
else:
fiscal_years = frappe.db.sql_list("select name from `tabFiscal Year` order by name desc")
-
- employee_in = '", "'.join([e.name for e in employees])
-
+
allocations = frappe.db.sql("""select employee, fiscal_year, leave_type, total_leaves_allocated
from `tabLeave Allocation`
- where docstatus=1 and employee in ("%s")""" % employee_in, as_dict=True)
- applications = frappe.db.sql("""select employee, fiscal_year, leave_type, SUM(total_leave_days) as leaves
- from `tabLeave Application`
- where status="Approved" and docstatus = 1 and employee in ("%s")
- group by employee, fiscal_year, leave_type""" % employee_in, as_dict=True)
+ where docstatus=1 and employee in (%s)""" %
+ ','.join(['%s']*len(employees)), employees, as_dict=True)
+
+ applications = frappe.db.sql("""select employee, fiscal_year, leave_type,
+ SUM(total_leave_days) as leaves
+ from `tabLeave Application`
+ where status="Approved" and docstatus = 1 and employee in (%s)
+ group by employee, fiscal_year, leave_type""" %
+ ','.join(['%s']*len(employees)), employees, as_dict=True)
columns = [
"Fiscal Year", "Employee:Link/Employee:150", "Employee Name::200", "Department::150"
diff --git a/erpnext/hr/report/monthly_attendance_sheet/monthly_attendance_sheet.js b/erpnext/hr/report/monthly_attendance_sheet/monthly_attendance_sheet.js
index 0b33d8e..f6a29fb 100644
--- a/erpnext/hr/report/monthly_attendance_sheet/monthly_attendance_sheet.js
+++ b/erpnext/hr/report/monthly_attendance_sheet/monthly_attendance_sheet.js
@@ -29,7 +29,7 @@
"label": frappe._("Company"),
"fieldtype": "Link",
"options": "Company",
- "default": frappe.defaults.get_default("company")
+ "default": frappe.defaults.get_user_default("company")
}
]
}
\ No newline at end of file
diff --git a/erpnext/hr/report/monthly_salary_register/monthly_salary_register.js b/erpnext/hr/report/monthly_salary_register/monthly_salary_register.js
index d1561c7..cd9accc 100644
--- a/erpnext/hr/report/monthly_salary_register/monthly_salary_register.js
+++ b/erpnext/hr/report/monthly_salary_register/monthly_salary_register.js
@@ -29,7 +29,7 @@
"label": frappe._("Company"),
"fieldtype": "Link",
"options": "Company",
- "default": frappe.defaults.get_default("company")
+ "default": frappe.defaults.get_user_default("company")
}
]
}
\ No newline at end of file
diff --git a/erpnext/manufacturing/doctype/bom/bom.py b/erpnext/manufacturing/doctype/bom/bom.py
index 5d1a5d8..2c6d642 100644
--- a/erpnext/manufacturing/doctype/bom/bom.py
+++ b/erpnext/manufacturing/doctype/bom/bom.py
@@ -271,8 +271,8 @@
for d in check_list:
bom_list, count = [self.doc.name], 0
while (len(bom_list) > count ):
- boms = frappe.db.sql(" select %s from `tabBOM Item` where %s = '%s' " %
- (d[0], d[1], cstr(bom_list[count])))
+ boms = frappe.db.sql(" select %s from `tabBOM Item` where %s = %s " %
+ (d[0], d[1], '%s'), cstr(bom_list[count]))
count = count + 1
for b in boms:
if b[0] == self.doc.name:
@@ -389,10 +389,6 @@
ch.docstatus = self.doc.docstatus
ch.save(1)
- def get_parent_bom_list(self, bom_no):
- p_bom = frappe.db.sql("select parent from `tabBOM Item` where bom_no = '%s'" % bom_no)
- return p_bom and [i[0] for i in p_bom] or []
-
def validate_bom_links(self):
if not self.doc.is_active:
act_pbom = frappe.db.sql("""select distinct bom_item.parent from `tabBOM Item` bom_item
diff --git a/erpnext/manufacturing/doctype/production_planning_tool/production_planning_tool.js b/erpnext/manufacturing/doctype/production_planning_tool/production_planning_tool.js
index 0e9231e..fdd4db1 100644
--- a/erpnext/manufacturing/doctype/production_planning_tool/production_planning_tool.js
+++ b/erpnext/manufacturing/doctype/production_planning_tool/production_planning_tool.js
@@ -2,7 +2,7 @@
// License: GNU General Public License v3. See license.txt
cur_frm.cscript.onload = function(doc, cdt, cdn) {
- cur_frm.set_value("company", frappe.defaults.get_default("company"))
+ cur_frm.set_value("company", frappe.defaults.get_user_default("company"))
cur_frm.set_value("use_multi_level_bom", 1)
}
diff --git a/erpnext/manufacturing/doctype/workstation/workstation.py b/erpnext/manufacturing/doctype/workstation/workstation.py
index 3dd2fc9..2829f41 100644
--- a/erpnext/manufacturing/doctype/workstation/workstation.py
+++ b/erpnext/manufacturing/doctype/workstation/workstation.py
@@ -3,13 +3,7 @@
from __future__ import unicode_literals
import frappe
-
from frappe.utils import flt
-from frappe.model import db_exists
-from frappe.model.bean import copy_doclist
-
-
-
class DocType:
def __init__(self, doc, doclist=[]):
@@ -17,11 +11,15 @@
self.doclist = doclist
def update_bom_operation(self):
- bom_list = frappe.db.sql(" select DISTINCT parent from `tabBOM Operation` where workstation = '%s'" % self.doc.name)
+ bom_list = frappe.db.sql("""select DISTINCT parent from `tabBOM Operation`
+ where workstation = %s""", self.doc.name)
for bom_no in bom_list:
- frappe.db.sql("update `tabBOM Operation` set hour_rate = '%s' where parent = '%s' and workstation = '%s'"%( self.doc.hour_rate, bom_no[0], self.doc.name))
+ frappe.db.sql("""update `tabBOM Operation` set hour_rate = %s
+ where parent = %s and workstation = %s""",
+ (self.doc.hour_rate, bom_no[0], self.doc.name))
def on_update(self):
- frappe.db.set(self.doc, 'overhead', flt(self.doc.hour_rate_electricity) + flt(self.doc.hour_rate_consumable) + flt(self.doc.hour_rate_rent))
+ frappe.db.set(self.doc, 'overhead', flt(self.doc.hour_rate_electricity) +
+ flt(self.doc.hour_rate_consumable) + flt(self.doc.hour_rate_rent))
frappe.db.set(self.doc, 'hour_rate', flt(self.doc.hour_rate_labour) + flt(self.doc.overhead))
self.update_bom_operation()
\ No newline at end of file
diff --git a/erpnext/patches.txt b/erpnext/patches.txt
index fec9bb0..c1f43e3 100644
--- a/erpnext/patches.txt
+++ b/erpnext/patches.txt
@@ -27,4 +27,6 @@
execute:frappe.db.sql("""delete from `tabWebsite Item Group` where ifnull(item_group, '')=''""")
erpnext.patches.4_0.remove_module_home_pages
erpnext.patches.4_0.split_email_settings
-erpnext.patches.4_0.fix_employee_user_id
\ No newline at end of file
+erpnext.patches.4_0.fix_employee_user_id
+erpnext.patches.4_0.import_country_codes
+execute:patches.4_0.countrywise_coa
diff --git a/erpnext/patches/4_0/countrywise_coa.py b/erpnext/patches/4_0/countrywise_coa.py
new file mode 100644
index 0000000..6ee8987
--- /dev/null
+++ b/erpnext/patches/4_0/countrywise_coa.py
@@ -0,0 +1,18 @@
+# Copyright (c) 2013, Web Notes Technologies Pvt. Ltd. and Contributors
+# License: GNU General Public License v3. See license.txt
+
+from __future__ import unicode_literals
+import frappe
+
+def execute():
+ frappe.reload_doc("setup", 'doctype', "company")
+ frappe.reload_doc("accounts", 'doctype', "account")
+
+ frappe.db.sql("""update tabAccount set account_type='Fixed Asset'
+ where account_type='Fixed Asset Account'""")
+
+ frappe.db.sql("""update `tabAccount` set report_type =
+ if(is_pl_account=='Yes', 'Profit and Loss', 'Balance Sheet')""")
+
+ frappe.db.sql("""update `tabAccount` set balance_must_be=debit_or_credit
+ where ifnull(allow_negative_balance, 0) = 0""")
\ No newline at end of file
diff --git a/erpnext/patches/4_0/import_country_codes.py b/erpnext/patches/4_0/import_country_codes.py
new file mode 100644
index 0000000..9a4ddcb
--- /dev/null
+++ b/erpnext/patches/4_0/import_country_codes.py
@@ -0,0 +1,13 @@
+# Copyright (c) 2013, Web Notes Technologies Pvt. Ltd. and Contributors
+# MIT License. See license.txt
+
+from __future__ import unicode_literals
+import frappe
+
+def execute():
+ frappe.reload_doc("setup", "doctype", "country")
+
+ from frappe.country_info import get_all
+
+ for name, country in get_all().iteritems():
+ frappe.set_value("Country", name, "code", country.get("code"))
\ No newline at end of file
diff --git a/erpnext/public/js/account_tree_grid.js b/erpnext/public/js/account_tree_grid.js
index 6b234db..ab5ce26 100644
--- a/erpnext/public/js/account_tree_grid.js
+++ b/erpnext/public/js/account_tree_grid.js
@@ -39,17 +39,17 @@
this.columns = [
{id: "name", name: frappe._("Account"), field: "name", width: 300, cssClass: "cell-title",
formatter: this.tree_formatter},
- {id: "opening_debit", name: frappe._("Opening (Dr)"), field: "opening_debit", width: 100,
+ {id: "opening_dr", name: frappe._("Opening (Dr)"), field: "opening_dr", width: 100,
formatter: this.currency_formatter},
- {id: "opening_credit", name: frappe._("Opening (Cr)"), field: "opening_credit", width: 100,
+ {id: "opening_cr", name: frappe._("Opening (Cr)"), field: "opening_cr", width: 100,
formatter: this.currency_formatter},
{id: "debit", name: frappe._("Debit"), field: "debit", width: 100,
formatter: this.currency_formatter},
{id: "credit", name: frappe._("Credit"), field: "credit", width: 100,
formatter: this.currency_formatter},
- {id: "closing_debit", name: frappe._("Closing (Dr)"), field: "closing_debit", width: 100,
+ {id: "closing_dr", name: frappe._("Closing (Dr)"), field: "closing_dr", width: 100,
formatter: this.currency_formatter},
- {id: "closing_credit", name: frappe._("Closing (Cr)"), field: "closing_credit", width: 100,
+ {id: "closing_cr", name: frappe._("Closing (Cr)"), field: "closing_cr", width: 100,
formatter: this.currency_formatter}
];
@@ -132,8 +132,8 @@
if (!this.fiscal_year) return;
$.each(this.data, function(i, v) {
- v.opening_debit = v.opening_credit = v.debit
- = v.credit = v.closing_debit = v.closing_credit = 0;
+ v.opening_dr = v.opening_cr = v.debit
+ = v.credit = v.closing_dr = v.closing_cr = 0;
});
$.each(gl, function(i, v) {
@@ -145,29 +145,31 @@
this.update_groups();
},
update_balances: function(account, posting_date, v) {
+ var bal = flt(account.opening_dr) - flt(account.opening_cr) + flt(v.debit) - flt(v.credit);
// opening
if (posting_date < this.opening_date || v.is_opening === "Yes") {
- if (account.is_pl_account === "Yes" &&
+ if (account.report_type === "Profit and Loss" &&
posting_date <= dateutil.str_to_obj(this.fiscal_year[1])) {
// balance of previous fiscal_year should
// not be part of opening of pl account balance
} else {
- if(account.debit_or_credit=='Debit') {
- account.opening_debit += (v.debit - v.credit);
- } else {
- account.opening_credit += (v.credit - v.debit);
- }
+ this.set_debit_or_credit(account, "opening", bal);
}
} else if (this.opening_date <= posting_date && posting_date <= this.closing_date) {
// in between
- account.debit += v.debit;
- account.credit += v.credit;
+ account.debit += flt(v.debit);
+ account.credit += flt(v.credit);
}
// closing
- if(account.debit_or_credit=='Debit') {
- account.closing_debit = account.opening_debit + account.debit - account.credit;
+ this.set_debit_or_credit(account, "closing", bal);
+ },
+ set_debit_or_credit: function(account, field, balance) {
+ if(balance > 0) {
+ account[field+"_dr"] = balance;
+ account[field+"_cr"] = 0;
} else {
- account.closing_credit = account.opening_credit - account.debit + account.credit;
+ account[field+"_cr"] = Math.abs(balance);
+ account[field+"_dr"] = 0;
}
},
update_groups: function() {
@@ -181,9 +183,20 @@
var parent_account = me.item_by_name[parent];
$.each(me.columns, function(c, col) {
if (col.formatter == me.currency_formatter) {
- parent_account[col.field] =
- flt(parent_account[col.field])
- + flt(account[col.field]);
+ if(col.field=="opening_dr") {
+ var bal = flt(parent_account.opening_dr) -
+ flt(parent_account.opening_cr) +
+ flt(account.opening_dr) - flt(account.opening_cr);
+ me.set_debit_or_credit(parent_account, "opening", bal);
+ } else if(col.field=="closing_dr") {
+ var bal = flt(parent_account.closing_dr) -
+ flt(parent_account.closing_cr) +
+ flt(account.closing_dr) - flt(account.closing_cr);
+ me.set_debit_or_credit(parent_account, "closing", bal);
+ } else if(in_list(["debit", "credit"], col.field)) {
+ parent_account[col.field] = flt(parent_account[col.field]) +
+ flt(account[col.field]);
+ }
}
});
parent = me.parent_map[parent];
diff --git a/erpnext/public/js/purchase_trends_filters.js b/erpnext/public/js/purchase_trends_filters.js
index db4b15d..fee8b39 100644
--- a/erpnext/public/js/purchase_trends_filters.js
+++ b/erpnext/public/js/purchase_trends_filters.js
@@ -36,7 +36,7 @@
"label": frappe._("Company"),
"fieldtype": "Link",
"options": "Company",
- "default": frappe.defaults.get_default("company")
+ "default": frappe.defaults.get_user_default("company")
},
];
}
\ No newline at end of file
diff --git a/erpnext/public/js/sales_trends_filters.js b/erpnext/public/js/sales_trends_filters.js
index 65b6bcf..89e52f1 100644
--- a/erpnext/public/js/sales_trends_filters.js
+++ b/erpnext/public/js/sales_trends_filters.js
@@ -36,7 +36,7 @@
"label": frappe._("Company"),
"fieldtype": "Link",
"options": "Company",
- "default": frappe.defaults.get_default("company")
+ "default": frappe.defaults.get_user_default("company")
},
];
}
\ No newline at end of file
diff --git a/erpnext/public/js/transaction.js b/erpnext/public/js/transaction.js
index 66cd501..2f89470 100644
--- a/erpnext/public/js/transaction.js
+++ b/erpnext/public/js/transaction.js
@@ -9,7 +9,7 @@
var me = this;
if(this.frm.doc.__islocal) {
var today = get_today(),
- currency = frappe.defaults.get_default("currency");
+ currency = frappe.defaults.get_user_default("currency");
$.each({
posting_date: today,
@@ -18,8 +18,8 @@
currency: currency,
price_list_currency: currency,
status: "Draft",
- company: frappe.defaults.get_default("company"),
- fiscal_year: frappe.defaults.get_default("fiscal_year"),
+ company: frappe.defaults.get_user_default("company"),
+ fiscal_year: frappe.defaults.get_user_default("fiscal_year"),
is_subcontracted: "No",
}, function(fieldname, value) {
if(me.frm.fields_dict[fieldname] && !me.frm.doc[fieldname])
diff --git a/erpnext/public/js/utils.js b/erpnext/public/js/utils.js
index 12eb5fb..c5d3e0b 100644
--- a/erpnext/public/js/utils.js
+++ b/erpnext/public/js/utils.js
@@ -31,7 +31,7 @@
add_applicable_territory: function() {
if(cur_frm.doc.__islocal &&
frappe.model.get_doclist(cur_frm.doc.doctype, cur_frm.doc.name).length === 1) {
- var default_territory = frappe.defaults.get_default("territory");
+ var default_territory = frappe.defaults.get_user_default("territory");
if(default_territory) {
var territory = frappe.model.add_child(cur_frm.doc, "Applicable Territory",
"valid_for_territories");
diff --git a/erpnext/selling/doctype/opportunity/opportunity.js b/erpnext/selling/doctype/opportunity/opportunity.js
index f243758..06cf4b1 100644
--- a/erpnext/selling/doctype/opportunity/opportunity.js
+++ b/erpnext/selling/doctype/opportunity/opportunity.js
@@ -22,8 +22,8 @@
set_multiple(cdt, cdn, { status:'Draft' });
if(!this.frm.doc.date)
this.frm.doc.transaction_date = date.obj_to_str(new Date());
- if(!this.frm.doc.company && frappe.defaults.get_default("company"))
- set_multiple(cdt, cdn, { company:frappe.defaults.get_default("company") });
+ if(!this.frm.doc.company && frappe.defaults.get_user_default("company"))
+ set_multiple(cdt, cdn, { company:frappe.defaults.get_user_default("company") });
if(!this.frm.doc.fiscal_year && sys_defaults.fiscal_year)
set_multiple(cdt, cdn, { fiscal_year:sys_defaults.fiscal_year });
diff --git a/erpnext/selling/doctype/opportunity/opportunity.py b/erpnext/selling/doctype/opportunity/opportunity.py
index 9edc261..d2f7a2e 100644
--- a/erpnext/selling/doctype/opportunity/opportunity.py
+++ b/erpnext/selling/doctype/opportunity/opportunity.py
@@ -38,7 +38,8 @@
return ret
def get_cust_address(self,name):
- details = frappe.db.sql("select customer_name, address, territory, customer_group from `tabCustomer` where name = '%s' and docstatus != 2" %(name), as_dict = 1)
+ details = frappe.db.sql("""select customer_name, address, territory, customer_group
+ from `tabCustomer` where name = %s and docstatus != 2""", (name), as_dict = 1)
if details:
ret = {
'customer_name': details and details[0]['customer_name'] or '',
@@ -48,7 +49,9 @@
}
# ********** get primary contact details (this is done separately coz. , in case there is no primary contact thn it would not be able to fetch customer details in case of join query)
- contact_det = frappe.db.sql("select contact_name, contact_no, email_id from `tabContact` where customer = '%s' and is_customer = 1 and is_primary_contact = 'Yes' and docstatus != 2" %(name), as_dict = 1)
+ contact_det = frappe.db.sql("""select contact_name, contact_no, email_id
+ from `tabContact` where customer = %s and is_customer = 1
+ and is_primary_contact = 'Yes' and docstatus != 2""", name, as_dict = 1)
ret['contact_person'] = contact_det and contact_det[0]['contact_name'] or ''
ret['contact_no'] = contact_det and contact_det[0]['contact_no'] or ''
diff --git a/erpnext/selling/doctype/sales_order/sales_order.py b/erpnext/selling/doctype/sales_order/sales_order.py
index 165660d..fd915de 100644
--- a/erpnext/selling/doctype/sales_order/sales_order.py
+++ b/erpnext/selling/doctype/sales_order/sales_order.py
@@ -71,7 +71,7 @@
d.transaction_date = self.doc.transaction_date
tot_avail_qty = frappe.db.sql("select projected_qty from `tabBin` \
- where item_code = '%s' and warehouse = '%s'" % (d.item_code,d.warehouse))
+ where item_code = %s and warehouse = %s", (d.item_code,d.warehouse))
d.projected_qty = tot_avail_qty and flt(tot_avail_qty[0][0]) or 0
def validate_sales_mntc_quotation(self):
@@ -94,7 +94,9 @@
def validate_proj_cust(self):
if self.doc.project_name and self.doc.customer_name:
- res = frappe.db.sql("select name from `tabProject` where name = '%s' and (customer = '%s' or ifnull(customer,'')='')"%(self.doc.project_name, self.doc.customer))
+ res = frappe.db.sql("""select name from `tabProject` where name = %s
+ and (customer = %s or ifnull(customer,'')='')""",
+ (self.doc.project_name, self.doc.customer))
if not res:
msgprint("Customer - %s does not belong to project - %s. \n\nIf you want to use project for multiple customers then please make customer details blank in project - %s."%(self.doc.customer,self.doc.project_name,self.doc.project_name))
raise Exception
@@ -187,7 +189,10 @@
msgprint("Delivery Note : " + cstr(submit_dn[0][0]) + " has been submitted against " + cstr(self.doc.doctype) + ". Please cancel Delivery Note : " + cstr(submit_dn[0][0]) + " first and then cancel "+ cstr(self.doc.doctype), raise_exception = 1)
# Checks Sales Invoice
- submit_rv = frappe.db.sql("select t1.name from `tabSales Invoice` t1,`tabSales Invoice Item` t2 where t1.name = t2.parent and t2.sales_order = '%s' and t1.docstatus = 1" % (self.doc.name))
+ submit_rv = frappe.db.sql("""select t1.name
+ from `tabSales Invoice` t1,`tabSales Invoice Item` t2
+ where t1.name = t2.parent and t2.sales_order = %s and t1.docstatus = 1""",
+ self.doc.name)
if submit_rv:
msgprint("Sales Invoice : " + cstr(submit_rv[0][0]) + " has already been submitted against " +cstr(self.doc.doctype)+ ". Please cancel Sales Invoice : "+ cstr(submit_rv[0][0]) + " first and then cancel "+ cstr(self.doc.doctype), raise_exception = 1)
@@ -209,8 +214,9 @@
pro_order[0][0], raise_exception=1)
def check_modified_date(self):
- mod_db = frappe.db.sql("select modified from `tabSales Order` where name = '%s'" % self.doc.name)
- date_diff = frappe.db.sql("select TIMEDIFF('%s', '%s')" % ( mod_db[0][0],cstr(self.doc.modified)))
+ mod_db = frappe.db.get_value("Sales Order", self.doc.name, "modified")
+ date_diff = frappe.db.sql("select TIMEDIFF('%s', '%s')" %
+ ( mod_db, cstr(self.doc.modified)))
if date_diff and date_diff[0][0]:
msgprint("%s: %s has been modified after you have opened. Please Refresh"
% (self.doc.doctype, self.doc.name), raise_exception=1)
diff --git a/erpnext/selling/doctype/sms_center/sms_center.py b/erpnext/selling/doctype/sms_center/sms_center.py
index e1284e2..7da6f32 100644
--- a/erpnext/selling/doctype/sms_center/sms_center.py
+++ b/erpnext/selling/doctype/sms_center/sms_center.py
@@ -5,8 +5,6 @@
import frappe
from frappe.utils import cstr
-from frappe.model import db_exists
-from frappe.model.bean import copy_doclist
from frappe.model.code import get_obj
from frappe import msgprint, _
@@ -18,11 +16,16 @@
def create_receiver_list(self):
rec, where_clause = '', ''
if self.doc.send_to == 'All Customer Contact':
- where_clause = self.doc.customer and " and customer = '%s'" % self.doc.customer or " and ifnull(customer, '') != ''"
+ where_clause = self.doc.customer and " and customer = '%s'" % \
+ self.doc.customer.replace("'", "\'") or " and ifnull(customer, '') != ''"
if self.doc.send_to == 'All Supplier Contact':
- where_clause = self.doc.supplier and " and ifnull(is_supplier, 0) = 1 and supplier = '%s'" % self.doc.supplier or " and ifnull(supplier, '') != ''"
+ where_clause = self.doc.supplier and \
+ " and ifnull(is_supplier, 0) = 1 and supplier = '%s'" % \
+ self.doc.supplier.replace("'", "\'") or " and ifnull(supplier, '') != ''"
if self.doc.send_to == 'All Sales Partner Contact':
- where_clause = self.doc.sales_partner and " and ifnull(is_sales_partner, 0) = 1 and sales_partner = '%s'" % self.doc.sales_partner or " and ifnull(sales_partner, '') != ''"
+ where_clause = self.doc.sales_partner and \
+ " and ifnull(is_sales_partner, 0) = 1 and sales_partner = '%s'" % \
+ self.doc.sales_partner.replace("'", "\'") or " and ifnull(sales_partner, '') != ''"
if self.doc.send_to in ['All Contact', 'All Customer Contact', 'All Supplier Contact', 'All Sales Partner Contact']:
rec = frappe.db.sql("""select CONCAT(ifnull(first_name,''), '', ifnull(last_name,'')),
@@ -34,8 +37,11 @@
ifnull(mobile_no,'')!='' and docstatus != 2 and status='Open'""")
elif self.doc.send_to == 'All Employee (Active)':
- where_clause = self.doc.department and " and department = '%s'" % self.doc.department or ""
- where_clause += self.doc.branch and " and branch = '%s'" % self.doc.branch or ""
+ where_clause = self.doc.department and " and department = '%s'" % \
+ self.doc.department.replace("'", "\'") or ""
+ where_clause += self.doc.branch and " and branch = '%s'" % \
+ self.doc.branch.replace("'", "\'") or ""
+
rec = frappe.db.sql("""select employee_name, cell_number from
`tabEmployee` where status = 'Active' and docstatus < 2 and
ifnull(cell_number,'')!='' %s""", where_clause)
diff --git a/erpnext/selling/report/sales_person_wise_transaction_summary/sales_person_wise_transaction_summary.js b/erpnext/selling/report/sales_person_wise_transaction_summary/sales_person_wise_transaction_summary.js
index 608097d..9681cdc 100644
--- a/erpnext/selling/report/sales_person_wise_transaction_summary/sales_person_wise_transaction_summary.js
+++ b/erpnext/selling/report/sales_person_wise_transaction_summary/sales_person_wise_transaction_summary.js
@@ -33,7 +33,7 @@
label: frappe._("Company"),
fieldtype: "Link",
options: "Company",
- default: frappe.defaults.get_default("company")
+ default: frappe.defaults.get_user_default("company")
},
{
fieldname:"item_group",
diff --git a/erpnext/selling/report/sales_person_wise_transaction_summary/sales_person_wise_transaction_summary.py b/erpnext/selling/report/sales_person_wise_transaction_summary/sales_person_wise_transaction_summary.py
index ad409f0..c7ee35f 100644
--- a/erpnext/selling/report/sales_person_wise_transaction_summary/sales_person_wise_transaction_summary.py
+++ b/erpnext/selling/report/sales_person_wise_transaction_summary/sales_person_wise_transaction_summary.py
@@ -30,25 +30,28 @@
dt_item.item_code, dt_item.qty, dt_item.base_amount, st.sales_person,
st.allocated_percentage, dt_item.base_amount*st.allocated_percentage/100
from `tab%s` dt, `tab%s Item` dt_item, `tabSales Team` st
- where st.parent = dt.name and dt.name = dt_item.parent and st.parenttype = '%s'
+ where st.parent = dt.name and dt.name = dt_item.parent and st.parenttype = %s
and dt.docstatus = 1 %s order by st.sales_person, dt.name desc""" %
- (date_field, filters["doc_type"], filters["doc_type"], filters["doc_type"], conditions),
- tuple(items), as_list=1)
+ (date_field, filters["doc_type"], filters["doc_type"], '%s', conditions),
+ tuple([filters["doc_type"]] + items), as_list=1)
return entries
def get_conditions(filters, date_field):
conditions = ""
- if filters.get("company"): conditions += " and dt.company = '%s'" % filters["company"]
- if filters.get("customer"): conditions += " and dt.customer = '%s'" % filters["customer"]
- if filters.get("territory"): conditions += " and dt.territory = '%s'" % filters["territory"]
+ if filters.get("company"): conditions += " and dt.company = '%s'" % \
+ filters["company"].replace("'", "\'")
+ if filters.get("customer"): conditions += " and dt.customer = '%s'" % \
+ filters["customer"].replace("'", "\'")
+ if filters.get("territory"): conditions += " and dt.territory = '%s'" % \
+ filters["territory"].replace("'", "\'")
if filters.get("from_date"): conditions += " and dt.%s >= '%s'" % \
(date_field, filters["from_date"])
if filters.get("to_date"): conditions += " and dt.%s <= '%s'" % (date_field, filters["to_date"])
if filters.get("sales_person"): conditions += " and st.sales_person = '%s'" % \
- filters["sales_person"]
+ filters["sales_person"].replace("'", "\'")
items = get_items(filters)
if items:
diff --git a/erpnext/selling/sales_common.js b/erpnext/selling/sales_common.js
index 74b9bb9..d2eab68 100644
--- a/erpnext/selling/sales_common.js
+++ b/erpnext/selling/sales_common.js
@@ -407,6 +407,7 @@
"paid_amount"]);
var total_amount_to_pay = this.frm.doc.grand_total - this.frm.doc.write_off_amount
- this.frm.doc.total_advance;
+
this.frm.doc.paid_amount = (this.frm.doc.is_pos && !this.frm.doc.paid_amount) ?
flt(total_amount_to_pay): 0.0;
this.frm.set_value("outstanding_amount", flt(total_amount_to_pay
diff --git a/erpnext/setup/doctype/authorization_rule/authorization_rule.py b/erpnext/setup/doctype/authorization_rule/authorization_rule.py
index d7c8cb2..71f5caf 100644
--- a/erpnext/setup/doctype/authorization_rule/authorization_rule.py
+++ b/erpnext/setup/doctype/authorization_rule/authorization_rule.py
@@ -5,13 +5,8 @@
import frappe
from frappe.utils import cint, cstr, flt, has_common
-from frappe.model import db_exists
-from frappe.model.bean import copy_doclist
from frappe import msgprint
-
-
-
class DocType:
def __init__(self, d, dl):
self.doc, self.doclist = d, dl
@@ -38,12 +33,12 @@
def validate_master_name(self):
if self.doc.based_on == 'Customerwise Discount' and \
- not frappe.db.sql("select name from tabCustomer where name = '%s' and docstatus != 2" % \
- (self.doc.master_name)):
+ not frappe.db.sql("""select name from tabCustomer
+ where name = %s and docstatus != 2""", (self.doc.master_name)):
msgprint("Please select valid Customer Name for Customerwise Discount",
raise_exception=1)
elif self.doc.based_on == 'Itemwise Discount' and \
- not frappe.db.sql("select name from tabItem where name = '%s' and docstatus != 2" % \
+ not frappe.db.sql("select name from tabItem where name = %s and docstatus != 2",
(self.doc.master_name)):
msgprint("Please select valid Item Name for Itemwise Discount", raise_exception=1)
elif (self.doc.based_on == 'Grand Total' or \
@@ -64,7 +59,7 @@
Applicable To (Role).", raise_exception=1)
elif self.doc.system_user and self.doc.approving_role and \
has_common([self.doc.approving_role], [x[0] for x in \
- frappe.db.sql("select role from `tabUserRole` where parent = '%s'" % \
+ frappe.db.sql("select role from `tabUserRole` where parent = %s", \
(self.doc.system_user))]):
msgprint("System User : %s is assigned role : %s. So rule does not make sense" %
(self.doc.system_user,self.doc.approving_role), raise_exception=1)
diff --git a/erpnext/setup/doctype/company/charts/ar_ar_chart_template.json b/erpnext/setup/doctype/company/charts/ar_ar_chart_template.json
deleted file mode 100644
index 4aceae0..0000000
--- a/erpnext/setup/doctype/company/charts/ar_ar_chart_template.json
+++ /dev/null
@@ -1,11887 +0,0 @@
-{
- "name": "Argentina - Plan de Cuentas",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - mat. y sum. directos / Envases ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - mat. y sum. directos / Embalajes ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - mat. y sum. directos / Materia Prima ",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de Producci\u00f3n - Materiales y Suministros Directos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ refrigerio del personal",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ movilidad por labores",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ uniformes al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ atenciones al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ capacitaci\u00f3n al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ accident. trab. y enferm. prof",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ asignaci\u00f3n familiar LEY 25129",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ gastos recreativos ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ movilidad del personal ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ bonificaci\u00f3n por riesgo de caja ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ regimen de prestaciones salud ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ regimen de pensiones ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ seguros de vida LEY 49226",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ refrigerio al personal ",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de Producci\u00f3n - Gastos adicionales a las remuneraciones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / horas extras obreros ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / indemnizaci\u00f3n especiales ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / bonificaciones D.S obreros ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / horas extras empleados ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / gratificaci\u00f3n de empleados ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / asignaci\u00f3n familiar ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / trabajos eventuales ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / bonificaciones D.S empleados ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / bonificaciones extraordinarias ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / practicas pre-profecionales ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / subsidios por enfermedad ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / aguinaldos ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / vacaciones empleados ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / vacaciones obreros ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / gratificaci\u00f3n obreros ",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de Producci\u00f3n - Otras remuneraciones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones / sueldos ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones / salarios ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones / remuneraciones en especie ",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones ",
- "root_type": "None"
- }
- ],
- "name": "Costo de Producci\u00f3n - Mano de Obra Directa",
- "root_type": "None"
- },
- {
- "name": "Costo de Producci\u00f3n - Otros Costos Directos",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - Gastos Indirectos - Mano de Obra Indirecta",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - mat. y sum. indirectos / Materiales Auxiliares",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - mat. y sum. indirectos / Repuestos",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - mat. y sum. indirectos / Suministros",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de Producci\u00f3n - Gastos Indirectos - Materiales y Suministros Indirectos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - gastos indirectos / Otros Gastos de Producci\u00f3n Indirectos",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / agua ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / combus. lubric. unidades de transp. ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. herramientas ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. muebles y enseres ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquiler locales",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. equipos diversos ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. unidades de transp. ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repar. edif. locales ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / arrendamiento financiero (leasing) ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquileres varios ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / electricidad ",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos ",
- "root_type": "None"
- }
- ],
- "name": "Costo de Producci\u00f3n - Gastos Indirectos - Otros Gastos de Producci\u00f3n Indirectos",
- "root_type": "None"
- }
- ],
- "name": "Costo de Producci\u00f3n - Gastos de Producci\u00f3n Indirectos",
- "root_type": "None"
- }
- ],
- "name": "Costo de Producci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de ventas - Publicidad ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Alquiler de locales y servicios basicos ",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Gastos de ventas - Sueldos,comisiones y otras remuneraciones / sueldos",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Sueldos, comisones y otras remuneraciones / comisiones",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Sueldos, comisones y otras remuneraciones / remuneraciones en especie",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de ventas - Sueldos,comisiones y otras remuneraciones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de ventas - Gastos adicionales .../ regimen de pensiones ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ regimen de prestaciones salud ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ accident. trab., enferm. prof y otros seguros",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ capacitaci\u00f3n al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ uniformes al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ movilidad y refrigerios",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ atenciones al personal y gastos recreativos",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de ventas - Gastos adicionales a las remuneraciones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de ventas - Otras remuneraciones / asignaci\u00f3n familiar y bonificaciones",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / vacaciones",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / gratificaciones",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / subsidios por enfermedad ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / indemnizaci\u00f3n especiales ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / practicas pre-profecionales ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / gratificaciones",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / horas extras",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de ventas - Otras remuneraciones ",
- "root_type": "None"
- },
- {
- "name": "Gastos de ventas - Honorarios profecionales ",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Gastos de ventas - Otras cargas de personal / embalajes y otros ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras cargas de personal / pasajes terrestres ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras cargas de personal / telecomunicaciones (telefono, internet,...)",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras cargas de personal / pasajes aereos ",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de ventas - Otras cargas de personal ",
- "root_type": "None"
- },
- {
- "name": "Gastos de ventas - Mantenimiento de inmuebles, maquinarias y equipos ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otros gastos de ventas",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de ventas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de administraci\u00f3n - Gastos varios ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Cotizaci\u00f3n, licitaci\u00f3n, donaciones y otros ",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / regimen de pensiones ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / remuneraci\u00f3n al directorio ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / telefonos ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / practicas pre-profecionales",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / vacaciones empleados ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / regimen de prestaciones salud ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / aguinaldos ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / subsidios por enfermedad ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / gratificaci\u00f3n de empleados ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / horas extras empleados ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / remuneraciones en especie ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / sueldos ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / otras cargas de personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / pasajes aereos ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / movilidad al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / uniformes al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / capacitaci\u00f3n al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / atenciones al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / refrigerio al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / asignaci\u00f3n familiar ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / envio correspondencia ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / pasajes terrestres ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / bonificaci\u00f3n por riesgo de caja ",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones ",
- "root_type": "None"
- },
- {
- "name": "Gastos de administraci\u00f3n - Depreciaci\u00f3n y Amortizaci\u00f3n",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Penalidades, tributos y seguros ",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / gastos notariales, registro y judicial",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / honorarios profesionales",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / transferencias de fondos ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / mantenimiento, ctas bancarias ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / servicios de seguridad ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / otros servicios bancarios",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / talonarios de cheques ",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquileres varios ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. unidades de transp. ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. muebles y enseres ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repar. edif. locales ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. herramientas ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / combus. lubric. unidades de transp. ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / electricidad ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / agua ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / arrendamiento financiero (leasing) ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquiler locales",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. equipos diversos ",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos ",
- "root_type": "None"
- },
- {
- "name": "Gastos de administraci\u00f3n - Publicidad, representaci\u00f3n y otros servicios de personal",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de administraci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos financieros - Otras cargas financieras / intereses moratorios",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Otras cargas financieras / pago tributos y contribuciones ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Otras cargas financieras / comisi\u00f3n tarjeta de credito ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Otras cargas financieras / gastos cheques devueltos ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Otras cargas financieras / intereses SUNAT ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Otras cargas financieras / intereses de leasing",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos financieros - Otras cargas financieras ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos financieros - Interes y gastos financieros / intereses de pagares ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / interes compensatorio - por cartera",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / perdida por diferencia de cambio",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / descuentos concedidos por pronto pago",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / intereses y gastos de prestamo",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / devolucion de documentos de cobranza",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / interes por Letras en descuento",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / cargo intereses moratorios ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / cargo intereses compensatorios ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / intereses,compra,mercader\u00eda ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / intereses por sobregiros ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / gastos por atrazo, cuotas bancarias",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos financieros - Interes y gastos financieros ",
- "root_type": "None"
- }
- ],
- "name": "Gastos financieros ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas de Centros de Costo",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Capital - Capital social / acciones ",
- "root_type": "Liability"
- },
- {
- "name": "Capital - Capital social / participaciones ",
- "root_type": "Liability"
- }
- ],
- "name": "Capital - Capital social ",
- "root_type": "None"
- },
- {
- "name": "Capital - Acciones en tesorer\u00eda ",
- "root_type": "Liability"
- }
- ],
- "name": "Capital (Patrimonio neto)",
- "root_type": "None"
- },
- {
- "name": "PASIVOS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n de activo ...- Desvalorizaci\u00f3n de inversiones .., inversiones a ser mantenidas hasta el vencimiento",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n de activo ...- Desvalorizaci\u00f3n de inversiones .., inversiones financieras representativas de derecho patrimonial",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de activo inmovilizado - Desvalorizaci\u00f3n de inversiones mobiliarias",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Intangibles / concesiones, licencias y otros derechos ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Intangibles / otros activos intangibles",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Intangibles / programas de computadora (software) ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Intangibles / patentes y propiedad industrial",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Intangibles / costos de exploraci\u00f3n y desarrollo, costo",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Intangibles / costos de exploraci\u00f3n y desarrollo, costo de financiaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n ...- Intangibles / costos de exploraci\u00f3n y desarrollo",
- "root_type": "None"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Intangibles / plusval\u00eda mercantil ",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de activo inmovilizado - **Desvalorizaci\u00f3n de intangibles ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n, costo",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n, costo de financiaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo, costo de financiaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo ",
- "root_type": "None"
- }
- ],
- "name": "Desvalorizaci\u00f3n de activo inmovilizado - **Desvalorizaci\u00f3n de activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n, costo de financiaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n ",
- "root_type": "None"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / equipos diversos ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / terrenos ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / edificaciones, edificaciones, costo de adquisici\u00f3n o construcci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / edificaciones, edificaciones, costo de financiaci\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / edificaciones",
- "root_type": "None"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / equipo de transporte",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / muebles y enseres",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de activo inmovilizado - Desvalorizaci\u00f3n de inmuebles, maquinaria y equipo ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Inversiones inmobiliarias / terrenos ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Inversiones inmobiliarias / edificaciones, edificaciones, costo de financiaci\u00f3n ",
- "root_type": "Asset"
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- "name": "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / asociadas ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Anticipos recibidos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas, relacionadas - Pr\u00e9stamos / subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacianadas - Pr\u00e9stamos / otras ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacianadas - Pr\u00e9stamos / sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Pr\u00e9stamos / asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Pr\u00e9stamos / matriz ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Pr\u00e9stamos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas / otras ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas / matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas / asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas / subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas / sucursales ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas, relacionadas - Dividendos / otras ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Dividendos / sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Dividendos / subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Dividendos / asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Dividendos / matriz ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Dividendos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, otras ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por pagar diversas / otras cuentas por pagar diversas ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por pagar diversas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, otras ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, otras",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, matriz",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, asociadas",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, subsidiarias",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, sucursales",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / inversiones inmobiliarias ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, otras ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, subsidiarias ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / activos adquiridos en arrendamiento financiero ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, otras ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, sucursales ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / inmuebles, maquinaria y equipo ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, otras ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, sucursales ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / intangibles ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, otras ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / inversiones mobiliarias ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Pasivo por compra de activo inmovilizado ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones en el exterior",
- "root_type": "Asset"
- },
- {
- "name": "Otros ",
- "root_type": "Asset"
- },
- {
- "name": "Valores de titularizaci\u00f3n de participaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Unidades de participaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Cuotas de fondos colectivos",
- "root_type": "Asset"
- },
- {
- "name": "Acciones y participaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Renta variable"
- },
- {
- "children": [
- {
- "name": "Certificados Financieros",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Tesorer\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Dep\u00f3sito",
- "root_type": "Asset"
- },
- {
- "name": "Cupones",
- "root_type": "Asset"
- },
- {
- "name": "Avales",
- "root_type": "Asset"
- },
- {
- "name": "Bonos del Estado",
- "root_type": "Asset"
- },
- {
- "name": "Bonos de Prenda",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones en el exterior",
- "root_type": "Asset"
- },
- {
- "name": "Notas de Cr\u00e9dito",
- "root_type": "Asset"
- },
- {
- "name": "C\u00e9dulas Hipotecarias",
- "root_type": "Asset"
- },
- {
- "name": "P\u00f3lizas de Acumulaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Pagar\u00e9s",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones Convertibles en acciones",
- "root_type": "Asset"
- },
- {
- "name": "Overnights",
- "root_type": "Asset"
- },
- {
- "name": "Letras de Cambio",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "T\u00edtulos del Banco Central ",
- "root_type": "Asset"
- },
- {
- "name": "Valores de Titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones",
- "root_type": "Asset"
- },
- {
- "name": "Dep\u00f3sitos a Plazo",
- "root_type": "Asset"
- },
- {
- "name": "Papel Comercial",
- "root_type": "Asset"
- },
- {
- "name": "Facturas Comerciales Negociables",
- "root_type": "Asset"
- }
- ],
- "name": "Renta Fija"
- }
- ],
- "name": "DISPONIBLES PARA LA VENTA"
- },
- {
- "children": [
- {
- "name": "Inversiones mantenidas hasta el vencimiento ",
- "root_type": "Asset"
- },
- {
- "name": "Pr\u00e9stamos y partidas a cobrar",
- "root_type": "Asset"
- }
- ],
- "name": "PROVISI\u00d3N POR DETERIORO DE ACTIVOS FINANCIEROS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones en el exterior",
- "root_type": "Asset"
- }
- ],
- "name": "Otros"
- },
- {
- "children": [
- {
- "name": "Pagar\u00e9s",
- "root_type": "Asset"
- },
- {
- "name": "P\u00f3lizas de Acumulaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones Convertibles en acciones",
- "root_type": "Asset"
- },
- {
- "name": "Papel Comercial",
- "root_type": "Asset"
- },
- {
- "name": "Facturas Comerciales Negociables",
- "root_type": "Asset"
- },
- {
- "name": "Overnights",
- "root_type": "Asset"
- },
- {
- "name": "Notas de Cr\u00e9dito",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones",
- "root_type": "Asset"
- },
- {
- "name": "Dep\u00f3sitos a Plazo",
- "root_type": "Asset"
- },
- {
- "name": "Letras de Cambio",
- "root_type": "Asset"
- },
- {
- "name": "Bonos de Prenda",
- "root_type": "Asset"
- },
- {
- "name": "Certificados Financieros",
- "root_type": "Asset"
- },
- {
- "name": "Valores de Titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "T\u00edtulos del Banco Central ",
- "root_type": "Asset"
- },
- {
- "name": "Avales",
- "root_type": "Asset"
- },
- {
- "name": "Bonos del Estado",
- "root_type": "Asset"
- },
- {
- "name": "C\u00e9dulas Hipotecarias",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Tesorer\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Cupones",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Dep\u00f3sito",
- "root_type": "Asset"
- }
- ],
- "name": "Renta Fija"
- },
- {
- "children": [
- {
- "name": "Acciones y participaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Acciones y participaciones"
- }
- ],
- "name": "INVERSIONES MANTENIDAS HASTA EL VENCIMIENTO "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar a terceros",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar accionistas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar al originador",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas y Documentos a cobrar a terceros"
- }
- ],
- "name": "PRESTAMOS Y PARTIDAS A COBRAR "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuotas de fondos colectivos",
- "root_type": "Asset"
- },
- {
- "name": "Valores de titularizaci\u00f3n de participaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Acciones y participaciones",
- "root_type": "Asset"
- },
- {
- "name": "Otros ",
- "root_type": "Asset"
- }
- ],
- "name": "Renta variable"
- },
- {
- "children": [
- {
- "name": "Inversiones en el exterior",
- "root_type": "Asset"
- },
- {
- "name": "Forward",
- "root_type": "Asset"
- },
- {
- "name": "Futuros",
- "root_type": "Asset"
- },
- {
- "name": "Opciones",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
- }
- ],
- "name": "Derivados"
- },
- {
- "children": [
- {
- "name": "Obligaciones Convertibles en acciones",
- "root_type": "Asset"
- },
- {
- "name": "Overnights",
- "root_type": "Asset"
- },
- {
- "name": "Notas de Cr\u00e9dito",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones",
- "root_type": "Asset"
- },
- {
- "name": "Dep\u00f3sitos a Plazo",
- "root_type": "Asset"
- },
- {
- "name": "Letras de Cambio",
- "root_type": "Asset"
- },
- {
- "name": "P\u00f3lizas de Acumulaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Papel Comercial",
- "root_type": "Asset"
- },
- {
- "name": "Facturas Comerciales Negociables",
- "root_type": "Asset"
- },
- {
- "name": "Pagar\u00e9s",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Valores de Titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "T\u00edtulos del Banco Central ",
- "root_type": "Asset"
- },
- {
- "name": "Cupones",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Dep\u00f3sito",
- "root_type": "Asset"
- },
- {
- "name": "Avales",
- "root_type": "Asset"
- },
- {
- "name": "Bonos de Prenda",
- "root_type": "Asset"
- },
- {
- "name": "Bonos del Estado",
- "root_type": "Asset"
- },
- {
- "name": "Certificados Financieros",
- "root_type": "Asset"
- },
- {
- "name": "C\u00e9dulas Hipotecarias",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Tesorer\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Inversi\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Renta Fija"
- }
- ],
- "name": "A VALOR RAZONABLE CON CAMBIOS EN RESULTADOS"
- },
- {
- "name": "Caja y Bancos - Valores a Depositar "
- },
- {
- "children": [
- {
- "name": "Caja y Bancos.../ BCO. CTA CTE PAB"
- }
- ],
- "name": "Caja y Bancos - Bancos"
- },
- {
- "name": "Caja y Bancos - Recaudaciones a Depositar "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos o garantizados por el Estado / costo",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos o garantizados por el Estado / valor razonable ",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos o garantizados por el Estado",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por el sistema financiero / costo",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por el sistema financiero / valor razonable ",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por el sistema financiero",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / otros t\u00edtulos representativos de deuda / valor razonable ",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / otros t\u00edtulos representativos de deuda / costo",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones al valor razonable / otros t\u00edtulos representativos de deuda",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por empresas / costo",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por empresas / valor razonable",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por empresas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / participaciones en entidades / costo",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / participaciones en entidades / valor razonable ",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones al valor razonable / participaciones en entidades",
- "root_type": "None"
- },
- {
- "name": "Caja y Bancos - Caja / efectivo PAB"
- }
- ],
- "name": "Inversiones al valor razonable ...- Inversiones al valor razonable ** Inversiones mantenidas para negociaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones mantenidas para negociaci\u00f3n / costo",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones mantenidas para negociaci\u00f3n / valor razonable",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones mantenidas para negociaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones disponibles para la venta / costo",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones disponibles para la venta / valor razonable",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones disponibles para la venta ",
- "root_type": "None"
- },
- {
- "name": "Caja y Bancos - Fondos fijos / caja menuda 01 PAB"
- }
- ],
- "name": "Inversiones al valor razonable y disponibles ...- Activos financieros / compromiso de compra",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos o garantizados por el Estado /valor razonable",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos o garantizados por el Estado / costo",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos o garantizados por el Estado eh",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por empresas / costo ",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por empresas / valor razonable",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por empresas eh",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / otros t\u00edtulos representativos de deuda / costo ",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / otros t\u00edtulos representativos de deuda / valor razonable ",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / otros t\u00edtulos representativos de deuda eh",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por el sistema financiero / costo",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por el sistema financiero / valor razonable",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por el sistema financiero eh",
- "root_type": "None"
- },
- {
- "name": "Caja y Bancos - Caja / efectivo USD"
- }
- ],
- "name": "Inversiones al valor razonable y disponibles ...- Inversiones disponibles para la venta",
- "root_type": "None"
- }
- ],
- "name": "Inversiones al valor razonable y disponibles para la venta ** Inversiones financieras",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por ...- Letras por cobrar / en cartera, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cartera, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cartera, sucursal",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cartera, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cartera, asociadas",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar...- Letras por cobrar / en cartera",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por ...- Letras por cobrar / en cobranza, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cobranza, asociadas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cobranza, sucursal",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cobranza, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cobranza, otros",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Letras por cobrar / en cobranza ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por ...- Letras por cobrar / en descuento, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en descuento, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en descuento, sucursal",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en descuento, matriz ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en descuento, asociadas ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Letras por cobrar / en descuento ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar comerciales ...- Letras por cobrar",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / otros",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / subsidiarias",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / sucursales",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / asociadas",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / matriz ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, sucursal",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, asociadas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, otros",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en descuento ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, asociadas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, sucursal",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, otros",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en cobranza ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ no emitidas, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ no emitidas, asociadas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ no emitidas, sucursal ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros ... / no emitidas, matriz ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por... - Facturas, boletas y otros .../ no emitidas, subsidiarias ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / no emitidas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, asociadas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, sucursal",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / emitidas en cartera ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar comerciales ...- Facturas, boletas y otros comprobantes por cobrar ",
- "root_type": "None"
- },
- {
- "name": "Otras Cuentas por Cobrar / Accionistas",
- "root_type": "Asset"
- },
- {
- "name": "Otras Cuentas por Cobrar / Intereses Pagados por Adelantado",
- "root_type": "Asset"
- },
- {
- "name": "Otras Cuentas por Cobrar / Alquileres Pagados por Adelantado",
- "root_type": "Asset"
- },
- {
- "name": "Otras Cuentas por Cobrar / Anticipo al Personal",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / facturas, boletas y otros comprobantes por cobrar ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / letras por cobrar ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar comerciales ...- Cobranza dudosa",
- "root_type": "None"
- },
- {
- "name": "Otras Cuentas por Cobrar / (-) Previsi\u00f3n para Descuentos",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar comerciales, relacionadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Comisiones por cobrar ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar a terceros ",
- "root_type": "Asset"
- }
- ],
- "name": "PROVISI\u00d3N POR DETERIORO DE CUENTAS POR COBRAR"
- },
- {
- "children": [
- {
- "name": "Intereses ",
- "root_type": "Asset"
- },
- {
- "name": "Dividendos",
- "root_type": "Asset"
- }
- ],
- "name": "RENDIMIENTOS POR COBRAR"
- },
- {
- "name": "DERECHOS POR COMPROMISO DE RECOMPRA"
- },
- {
- "name": "ANTICIPO A CONSTRUCTOR POR AVANCE DE OBRA"
- },
- {
- "name": "ANTICIPO COMITENTES"
- },
- {
- "children": [
- {
- "name": "Al Originador",
- "root_type": "Asset"
- },
- {
- "name": "A Terceros",
- "root_type": "Asset"
- }
- ],
- "name": "CUENTAS POR COBRAR"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Puestos inactivos",
- "root_type": "Asset"
- },
- {
- "name": "Operaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Por servicios burs\u00e1tiles"
- },
- {
- "name": "Asesor\u00eda"
- },
- {
- "children": [
- {
- "name": "Contrato de Underwriting",
- "root_type": "Asset"
- },
- {
- "name": "Operaciones Extraburs\u00e1tiles",
- "root_type": "Asset"
- },
- {
- "name": "Operaciones Burs\u00e1tiles",
- "root_type": "Asset"
- }
- ],
- "name": "Intermediaci\u00f3n de valores"
- },
- {
- "children": [
- {
- "name": "Por Manejo de Fideicomisos",
- "root_type": "Asset"
- },
- {
- "name": "Por Contratos de Administraci\u00f3n Portafolio de Terceros",
- "root_type": "Asset"
- },
- {
- "name": "Por Manejo de Fondos Administrados",
- "root_type": "Asset"
- },
- {
- "name": "Por Manejo de Encargos Fiduciarios",
- "root_type": "Asset"
- },
- {
- "name": "Por comisiones de administraci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Por administraci\u00f3n y manejo"
- },
- {
- "children": [
- {
- "name": "Valores Materializados",
- "root_type": "Asset"
- },
- {
- "name": "Por Manejo de Libro de Acciones y Accionistas",
- "root_type": "Asset"
- },
- {
- "name": "Valores Desmaterializados",
- "root_type": "Asset"
- }
- ],
- "name": "Por Custodia y Conservaci\u00f3n de Valores"
- },
- {
- "name": "Otras comisiones"
- }
- ],
- "name": "COMISIONES POR COBRAR"
- },
- {
- "children": [
- {
- "name": "A Terceros",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "A Personal",
- "root_type": "Asset"
- }
- ],
- "name": "DOCUMENTOS POR COBRAR"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / no emitidas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en cobranza",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en descuento",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / emitidas en cartera",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ..., terceros - Facturas, boletas y otros comprobantes por cobrar",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ..., terceros - Anticipos de clientes - Cuotas Iniciales",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por cobrar ..., terceros - Anticipos de clientes - Adelantos o Separaciones",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por cobrar ..., terceros - Anticipos de clientes",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Letras por cobrar / en descuento",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Letras por cobrar / en cartera ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Letras por cobrar / en cobranza ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ..., terceros - Letras por cobrar",
- "root_type": "None"
- },
- {
- "name": "Cuentas por Cobrar / Deudores Varios"
- },
- {
- "name": "Cuentas por Cobrar / (-) Previsi\u00f3n para Incobrables"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / letras por cobrar ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / facturas, boletas y otros comprobantes por cobrar ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ..., terceros - Cobranza dudosa ",
- "root_type": "None"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "PROVISIONES PARA CUENTAS POR COBRAR"
- }
- ],
- "name": "Cuentas por cobrar comerciales, terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "PRODUCTOS TERMINADOS"
- },
- {
- "name": "PRODUCTOS EN PROCESO"
- },
- {
- "name": "MATERIA PRIMA"
- },
- {
- "name": "MATERIALES Y SUMINISTROS"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Gerentes / adelanto de remuneraciones",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Gerentes / pr\u00e9stamos",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Gerentes / entregas a rendir cuentas",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Gerentes ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Accionistas (o socios) / suscripciones por cobrar a socios o accionistas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Accionistas (o socios) / pr\u00e9stamos ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Accionistas o (socios) ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ... - Directores / entregas a rendir cuentas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ... - Directores / adelanto de dietas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ... - Directores / pr\u00e9stamos",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas ... - Directores ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Personal / entregas a rendir cuenta",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Personal / pr\u00e9stamos",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Personal / adelanto de remuneraciones",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Personal / otras cuentas por cobrar al personal",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Personal",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / accionistas (o socios) ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / directores ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / personal ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / diversas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / gerentes",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Cobranza dudosa ",
- "root_type": "None"
- },
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Diversas ",
- "root_type": "Asset"
- },
- {
- "name": "PROVISI\u00d3N POR DETERIORO DE EXISTENCIAS"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas (socios), directores y gerentes",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n mobiliaria ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / activos biol\u00f3gicos ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inmuebles, maquinaria y equipo",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / intangibles ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n inmobiliaria ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas - Venta de activo inmovilizado ",
- "root_type": "None"
- },
- {
- "name": "Activo Intangible / (-) Amortizaci\u00f3n Acumulada",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, sucursal ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, subsidiarias ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, asociadas ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, matriz ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, asociadas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, subsidiarias ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses , asociadas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, subsidiarias ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, sucursal ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Intereses, r\u00e9galias y dividendos / intereses",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas - Interes\u00e9s, regal\u00edas y dividendos ",
- "root_type": "None"
- },
- {
- "name": "Activo Intangible / Concesiones y Franquicias",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, sucursal",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, asociadas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, subsidiarias",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, matriz ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, asociadas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, sucursal",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas - Pr\u00e9stamos ",
- "root_type": "None"
- },
- {
- "name": "ACTIVOS ADQUIRIDOS EN ARRENDAMIENTO FINANCIERO"
- },
- {
- "name": "CONSTRUCCIONES EN CURSO "
- },
- {
- "name": "PROPIEDADES DE INVERSI\u00d3N"
- },
- {
- "name": "PLUSVAL\u00cdA MERCANTIL (Goodwill)"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / dep\u00f3sitos otorgados en garant\u00eda ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / intereses, regal\u00edas y dividendos ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / otras cuentas por cobrar diversas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / pr\u00e9stamos ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / venta de activos inmovilizados ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas - Cobranza dudosa ",
- "root_type": "None"
- },
- {
- "name": "Cuentas por cobrar diversas, relacionadas - Dep\u00f3sitos otorgados en garant\u00eda",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Terrenos",
- "root_type": "Asset"
- },
- {
- "name": "Edificios",
- "root_type": "Asset"
- },
- {
- "name": "Maquinaria y Equipo",
- "root_type": "Asset"
- },
- {
- "name": "Muebles y enseres ",
- "root_type": "Asset"
- },
- {
- "name": "Equipo de Computaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Veh\u00edculos",
- "root_type": "Asset"
- }
- ],
- "name": "PROPIEDADES"
- },
- {
- "children": [
- {
- "name": "Programas de computaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Costos de exploraci\u00f3n y desarrollo",
- "root_type": "Asset"
- },
- {
- "name": "Reservas de recursos extra\u00edbles",
- "root_type": "Asset"
- },
- {
- "name": "Concesiones",
- "root_type": "Asset"
- },
- {
- "name": "Licencias",
- "root_type": "Asset"
- },
- {
- "name": "Patentes y propiedad industrial",
- "root_type": "Asset"
- }
- ],
- "name": "INTANGIBLES"
- },
- {
- "children": [
- {
- "name": "Intangibles",
- "root_type": "Asset"
- },
- {
- "name": "Propiedades"
- },
- {
- "name": "Plusval\u00eda mercantil (Goodwill) ",
- "root_type": "Asset"
- },
- {
- "name": "Propiedades de inversi\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "PROVISI\u00d3N POR DETERIORO DE ACTIVOS NO CORRIENTES"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar diversas, relacionadas - Otras cuentas por cobrar diversas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar diversas, relacionadas - Otras cuentas por cobrar diversas a Largo Plazo",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas - Otras cuentas por cobrar diversas ",
- "root_type": "None"
- },
- {
- "name": "Cuentas por cobrar diversas, relacionadas - Activos por instrumentos financieros derivados",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos financieros primarios ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos finacieros derivados / instrumento de cobertura",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos finacieros derivados / cartera de negociaci\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos financieros derivados ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Activos por instrumentos financieros ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / entregas a rendir cuenta a terceros ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / otras cuentas por cobrar diversas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / otras cuentas por cobrar diversas a Largo Plazo",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / otras cuentas por cobrar diversas ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / pr\u00e9stamos",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / intereses, regal\u00edas y dividendos ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / otras cuentas por cobrar diversas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / dep\u00f3sitos otorgados en garant\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / reclamaciones a terceros ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / venta de activos inmovilizados",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Cobranza dudosa ",
- "root_type": "None"
- },
- {
- "name": "ACTIVO NO CORRIENTE DISPONIBLE PARA LA VENTA"
- },
- {
- "name": "UNIDADES DE PARTICIPACION"
- },
- {
- "name": "ACTIVO POR IMPUESTO CORRIENTE"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / dep\u00f3sitos en garant\u00eda por alquileres",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / pr\u00e9stamos de instituciones no financieras ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / pr\u00e9stamos de instituciones financieras ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / otros dep\u00f3sitos en garant\u00eda ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Dep\u00f3sitos otorgados en garant\u00eda",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inmuebles, maquinaria y equipo",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n mobiliaria",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / activos biol\u00f3gicos ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n inmobiliaria",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / intangibles",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Venta de activo inmovilizado",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Pr\u00e9stamos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Reclamaciones a terceros / Compa\u00f1\u00edas aseguradoras",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Reclamaciones a terceros / transportadoras",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Reclamaciones a terceros / tributos",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Reclamaciones a terceros / otras",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Reclamaciones a terceros / servicios p\u00fablicos",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Reclamaciones a terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Intereses, regal\u00edas y dividendos",
- "root_type": "None"
- },
- {
- "name": "OTROS"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Servicios y otros contratados por anticipado - Interes\u00e9s ** Costos financieros",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Activo por impuesto diferido ",
- "root_type": "Asset"
- }
- ],
- "name": "ACTIVO POR IMPUESTO DIFERIDO"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuota patrimonial bolsa de valores",
- "root_type": "Asset"
- },
- {
- "name": "Acciones Dep\u00f3sito Centralizado de Valores",
- "root_type": "Asset"
- },
- {
- "name": "Acciones Dep\u00f3sito Centralizado de Valores",
- "root_type": "Asset"
- }
- ],
- "name": "Cuota patrimonial bolsa de valores"
- },
- {
- "children": [
- {
- "name": "Dep\u00f3sitos en Garant\u00eda por reporto",
- "root_type": "Asset"
- },
- {
- "name": "Dep\u00f3sitos en Garant\u00eda por operaciones burs\u00e1tiles",
- "root_type": "Asset"
- }
- ],
- "name": "Dep\u00f3sitos en Garant\u00eda"
- }
- ],
- "name": "OTROS ACTIVOS"
- },
- {
- "name": "Servicios y otros contratados por anticipado - Mantenimiento de activos inmovilizados ",
- "root_type": "Asset"
- },
- {
- "name": "Servicios y otros contratados por anticipado - Otros gastos contratados por anticipado ",
- "root_type": "Asset"
- },
- {
- "name": "ACTIVOS DE EXPLORACION Y EVALUACION MINERA"
- },
- {
- "name": "DERECHOS FIDUCIARIOS"
- },
- {
- "name": "Servicios y otros contratados por anticipado - Primas pagadas por opciones ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Activos adquiridos en arrendamiento financiero",
- "root_type": "Asset"
- },
- {
- "name": "Propiedades de inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Equipo de Computaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Veh\u00edculos",
- "root_type": "Asset"
- },
- {
- "name": "Maquinaria y Equipo",
- "root_type": "Asset"
- },
- {
- "name": "Muebles y enseres ",
- "root_type": "Asset"
- },
- {
- "name": "Edificios",
- "root_type": "Asset"
- },
- {
- "name": "Activos de exploraci\u00f3n y evaluaci\u00f3n minera",
- "root_type": "Asset"
- }
- ],
- "name": "DEPRECIACION ACUMULADA"
- },
- {
- "name": "Servicios y otros contratados por anticipado - Alquileres ",
- "root_type": "Asset"
- },
- {
- "name": "Servicios y otros contratados por anticipado - Seguros ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Concesiones",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Licencias",
- "root_type": "Asset"
- }
- ],
- "name": "AMORTIZACION ACUMULADA"
- }
- ],
- "name": "Servicios y otros contratados por anticipado",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Caja y bancos - Caja / efectivo USD ($)",
- "root_type": "Asset"
- },
- {
- "name": "Caja y bancos - Caja / efectivo PEN (S/.)",
- "root_type": "Asset"
- }
- ],
- "name": "Caja y bancos - Caja",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Caja y .../ BCO. CTA CTE PEN (S/.)",
- "root_type": "Asset"
- }
- ],
- "name": "Caja y ...- Cuentas corrientes en instituciones finacieras / cuentas corrientes operativas ",
- "root_type": "None"
- },
- {
- "name": "Caja y ...- Cuentas corrientes en instituciones financieras / cuentas corrientes para fines espec\u00edficos",
- "root_type": "Asset"
- }
- ],
- "name": "Caja y bancos - Cuentas corrientes en instituciones financieras",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Caja y ...- Fondos fijos / caja chica 01 PEN (S/.)",
- "root_type": "Asset"
- }
- ],
- "name": "Caja y bancos - Fondos fijos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Caja y ...- Dep\u00f3sitos en instituciones financieras / dep\u00f3sitos a plazo",
- "root_type": "Asset"
- },
- {
- "name": "Caja y ...- Dep\u00f3sitos en instituciones financieras / dep\u00f3sitos de ahorro",
- "root_type": "Asset"
- }
- ],
- "name": "Caja y bancos - Dep\u00f3sitos en instituciones financieras",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Caja y ...- Certificados bancarios / certificados bancarios ** otros equivalentes de efectivos ",
- "root_type": "Asset"
- },
- {
- "name": "Caja y ...- Certificados bancarios / otros",
- "root_type": "Asset"
- }
- ],
- "name": "Caja y bancos - Certificados bancarios **Otros equivalentes de efectivos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Caja y ...- Fondos sujetos a restricci\u00f3n / BN CTA DETRACCIONES PEN (S/.)",
- "root_type": "Asset"
- }
- ],
- "name": "Caja y ...- Fondos sujetos a restricci\u00f3n / fondos sujetos a restricci\u00f3n",
- "root_type": "None"
- }
- ],
- "name": "Cajas y bancos - Fondos sujetos a restricci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Caja y bancos - Efectivo en tr\u00e1nsito ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cta. Cte. Otras monedas",
- "root_type": "Asset"
- },
- {
- "name": "Cta. Cte. Moneda de curso legal",
- "root_type": "Asset"
- }
- ],
- "name": "Banco Central del Ecuador"
- },
- {
- "children": [
- {
- "name": "Fondos rotativos",
- "root_type": "Asset"
- },
- {
- "name": "Otras monedas",
- "root_type": "Asset"
- },
- {
- "name": "Moneda de curso legal",
- "root_type": "Asset"
- }
- ],
- "name": "Caja"
- },
- {
- "name": "Instituciones financieras"
- },
- {
- "children": [
- {
- "name": "Cta. Cte. Moneda de curso legal",
- "root_type": "Asset"
- },
- {
- "name": "Cta. Ahorros Moneda de curso legal",
- "root_type": "Asset"
- },
- {
- "name": "Cta. Cte. En el exterior",
- "root_type": "Asset"
- },
- {
- "name": "Cta Ahorros En el exterior",
- "root_type": "Asset"
- }
- ],
- "name": "Otras Instituciones Financieras"
- }
- ],
- "name": "ACTIVO DISPONIBLE"
- }
- ],
- "name": "Caja y bancos (Activo disponible y exigible) - Efectivo y equivalentes de efectivos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Materias ...- Materias primas desvalorizadas / materias primas para productos agropecuarios y pisc\u00edcolas",
- "root_type": "Asset"
- },
- {
- "name": "Materias ...- Materias primas desvalorizadas / materias primas para productos inmuebles ",
- "root_type": "Asset"
- },
- {
- "name": "Materias ...- Materias primas desvalorizadas / materias primas para productos manufacturados",
- "root_type": "Asset"
- },
- {
- "name": "Materias ...- Materias primas desvalorizadas / materias primas para productos de extracci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Materias primas - Materias primas desvalorizadas",
- "root_type": "None"
- },
- {
- "name": "Salarios por Pagar / Retenciones a Depositar",
- "root_type": "Liability"
- },
- {
- "name": "Salarios por Pagar / Sueldos a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Materias primas - Materias primas para productos manufacturados",
- "root_type": "Asset"
- },
- {
- "name": "Salarios por Pagar / Provisi\u00f3n para Sueldo Anual Complementario",
- "root_type": "Liability"
- },
- {
- "name": "Salarios por Pagar / Cargas Sociales a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Materias primas - Materias primas para productos inmuebles ",
- "root_type": "Asset"
- },
- {
- "name": "Materias primas - Materias primas para productos de extracci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Materias primas - Materias primas para productos agropecuarios y pisc\u00edcolas",
- "root_type": "Asset"
- }
- ],
- "name": "Materias primas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otras Cuentas por Pagar / Cobros por Adelantado",
- "root_type": "Liability"
- },
- {
- "name": "Otras Cuentas por Pagar / Acreedores Varios",
- "root_type": "Liability"
- },
- {
- "name": "Otras Cuentas por Pagar / Honorarios Directores y S\u00edndicos a Pagar",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Materiales auxiliares, suministros ...- Suministros / lubricantes ",
- "root_type": "Asset"
- },
- {
- "name": "Materiales auxiliares, suministros ...- Suministros / combustibles ",
- "root_type": "Asset"
- },
- {
- "name": "Materiales auxiliares, suministros ...- Suministros / energ\u00eda ",
- "root_type": "Asset"
- },
- {
- "name": "Materiales auxiliares, suministros ...- Suministros / otros suministros ",
- "root_type": "Asset"
- }
- ],
- "name": "Materiales auxiliares, suministros y repuestos - Suministros ",
- "root_type": "None"
- },
- {
- "name": "Materiales auxiliares, suministros y repuestos - Materiales auxiliares ",
- "root_type": "Asset"
- },
- {
- "name": "Materiales auxiliares, suministros y repuestos - Repuestos ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Materiales auxiliares, ...- Materiales auxiliares, suministros y repuestos desvalorizados / materiales auxiliares",
- "root_type": "Asset"
- },
- {
- "name": "Materiales auxiliares, ...- Materiales auxiliares, suministros y repuestos desvalorizados / suministros ",
- "root_type": "Asset"
- },
- {
- "name": "Materiales auxiliares, ...- Materiales auxiliares, suministros y repuestos desvalorizados / repuestos ",
- "root_type": "Asset"
- }
- ],
- "name": "Materiales auxiliares, suministros y repuestos - Materiales auxiliares, suministros y repuestos desvalorizados ",
- "root_type": "None"
- }
- ],
- "name": "Materiales auxiliares, suministros y repuestos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Provisiones / Previsi\u00f3n para Garant\u00edas por Service",
- "root_type": "Liability"
- },
- {
- "name": "Provisiones / Previsi\u00f3n para juicios Pendientes",
- "root_type": "Liability"
- },
- {
- "name": "Provisiones / Previsi\u00f3n Indemnizaci\u00f3n por Despidos",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Envases y ...- Envases y embalajes desvalorizados / embalajes",
- "root_type": "Asset"
- },
- {
- "name": "Envases y ...- Envases y embalajes desvalorizados / envases",
- "root_type": "Asset"
- }
- ],
- "name": "Envases y embalajes - Envases y embalajes desvalorizados",
- "root_type": "None"
- },
- {
- "name": "Envases y embalajes - Embalajes",
- "root_type": "Asset"
- },
- {
- "name": "Envases y embalajes - Envases",
- "root_type": "Asset"
- }
- ],
- "name": "Envases y embalajes ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria .../ maquinarias y equipos de explotaci\u00f3n, costo de financiaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria .../ maquinarias y equipos de explotaci\u00f3n, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria .../ maquinarias y equipos de explotaci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones, costo de financiaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones, costo de adquisici\u00f3n o construcci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos, valor razonable",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo, costo ",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipos diversos, costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipos diversos, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipos diversos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / muebles y enseres, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / muebles y enseres, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / muebles y enseres ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipo de transporte, costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipo de transporte, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipo de transporte ",
- "root_type": "None"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Inmuebles, maquinaria y equipo ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos no corrientes mantenidos ...- Depreciaci\u00f3n acumulada, activos biol\u00f3gicos, activos biol\u00f3gicos en producci\u00f3n, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, activos biol\u00f3gicos, activos biol\u00f3gicos en producci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes mantenidos ...- Depreciaci\u00f3n acumulada, activos biol\u00f3gicos, activos biol\u00f3gicos en desarrollo, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, activos biol\u00f3gicos, activos biol\u00f3gicos en desarrollo",
- "root_type": "None"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones, costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones, valor razonable",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones, costos de financiaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / terrenos, valor razonable",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / terrenos, costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / terrenos, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / terrenos ",
- "root_type": "None"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Inversiones inmobiliarias ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Intangibles / patentes y propiedad industrial, costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Intangibles / patentes y propiedad industrial, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Intangibles / patentes y propiedad industrial ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Intangibles / otros activos intangibles, costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Intangibles / otros activos intangibles, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Intangibles / otros activos intangibles",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Intangibles / concesiones, licencias y derechos, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Intangibles / concesiones, licencias y derechos, costo ",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Intangibles / concesiones, licencias y derechos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Intangibles / programas de computadora (software), costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Intangibles / programas de computadora (software), revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Intangibles / programas de computadora (software) ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Intangibles / costos de exploraci\u00f3n y desarrollo, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Intangibles / costos de exploraci\u00f3n y desarrollo, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Intangibles / costos de exploraci\u00f3n y desarrollo",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Intangibles / reservas de recursos extra\u00edbles, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Intangibles / reservas de recursos extra\u00edbles, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Intangibles / reservas de recursos extra\u00edbles",
- "root_type": "None"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Intangibles ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo, valor razonable",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo, costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo, costos de financiaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n, costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n, valor razonable",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n, costos de financiaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n ",
- "root_type": "None"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones, valor razonable",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones",
- "root_type": "None"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, inversi\u00f3n inmoviliaria",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ maquinarias y equipos de explotaci\u00f3n, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ maquinarias y equipos de explotaci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ maquinarias y equipos de explotaci\u00f3n, costo de financiaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ maquinarias y equipos de explotaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "name": "Mercader\u00edas - Mercader\u00edas manufacturadas",
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- {
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- "name": "Mercader\u00edas - Mercader\u00edas agropecuarias y pisc\u00edcolas ",
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- "name": "Mercader\u00edas (Activo realizable)",
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- {
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- {
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- {
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- {
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- {
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- {
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- "root_type": "Asset"
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- {
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- {
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- "root_type": "Asset"
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- {
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- {
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- "name": "A valor razonable con cambios en resultados"
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- {
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- {
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- {
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- "name": "Cuentas y documentos por pagar"
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- },
- {
- "name": "Litigios",
- "root_type": "Asset"
- },
- {
- "name": "Indemnizaciones",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones Judiciales",
- "root_type": "Asset"
- }
- ],
- "name": "SANCIONES Y MULTAS"
- },
- {
- "children": [
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Impuestos",
- "root_type": "Asset"
- },
- {
- "name": "Retenciones",
- "root_type": "Asset"
- },
- {
- "name": "Contribuciones",
- "root_type": "Asset"
- }
- ],
- "name": "OBLIGACIONES TRIBUTARIAS"
- }
- ],
- "name": "Productos terminados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Pasivo Circulante / Debentures Emitidos",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Subproductos ...- Subproductos, desechos y desperdicios desvalorizados / subproductos",
- "root_type": "Asset"
- },
- {
- "name": "Subproductos ...- Subproductos, desechos y desperdicios desvalorizados / desechos y desperdicios",
- "root_type": "Asset"
- }
- ],
- "name": "Subproductos, desechos y desperdicios - Subproductos, desechos y desperdicios desvalorizados",
- "root_type": "None"
- },
- {
- "name": "Pasivo Circulante / Intereses a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Pasivo Circulante / Obligaciones a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Pasivo Circulante / Prestamos",
- "root_type": "Liability"
- },
- {
- "name": "Pasivo Circulante / Adelantos en Cuenta Corriente",
- "root_type": "Liability"
- },
- {
- "name": "Subproductos, desechos y desperdicios - Desechos y desperdicios",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Intereses diferidos",
- "root_type": "Asset"
- },
- {
- "name": "Pasivos por impuestos diferidos",
- "root_type": "Asset"
- }
- ],
- "name": "PASIVOS DIFERIDOS"
- },
- {
- "name": "Subproductos, desechos y desperdicios - Subproductos ",
- "root_type": "Asset"
- }
- ],
- "name": "Subproductos, desechos y desperdicios ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "DEUDA SECTOR FINANCIERO"
- },
- {
- "name": "Productos en proceso - Productos extra\u00eddos en proceso de transformaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Productos ...- Productos en proceso desvalorizados / productos en proceso de manufactura ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos en proceso desvalorizados / costos de financiaci\u00f3n, productos en proceso",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos en proceso desvalorizados / productos inmuebles en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos en proceso desvalorizados / productos extra\u00eddos en proceso de transformaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos en proceso desvalorizados / otros productos en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos en proceso desvalorizados / productos agropecuarios y pisc\u00edcolas en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos en proceso desvalorizados / existencias de servicios en proceso",
- "root_type": "Asset"
- }
- ],
- "name": "Productos en proceso - Productos en proceso desvalorizados",
- "root_type": "None"
- },
- {
- "name": "Deudas Fiscales / Impuesto sobre los Bienes Personales a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Deudas Fiscales / Monotributo a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Impuestos por Pagar / ITBMS a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Impuestos por Pagar / Impuesto sobre la Renta a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Productos en proceso - Productos inmuebles en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Productos en proceso - Costos de financiaci\u00f3n, productos en proceso",
- "root_type": "Asset"
- },
- {
- "name": "Deudas Fiscales / Impuesto a la Ganancia M\u00ednima Presunta a Pagar",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen vegetal, valor razonable ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen vegetal, costo ",
- "root_type": "Asset"
- }
- ],
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas en proceso / de origen vegetal ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen animal, valor razonable ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen animal, costo ",
- "root_type": "Asset"
- }
- ],
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas en proceso / de origen animal ",
- "root_type": "None"
- }
- ],
- "name": "Productos en proceso - Productos agropecuarios y pisc\u00edcolas en proceso",
- "root_type": "None"
- },
- {
- "name": "Productos en proceso - Otros productos en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Productos en proceso - Productos en proceso de manufactura",
- "root_type": "Asset"
- },
- {
- "name": "Productos en proceso - Existencias de servicios en proceso",
- "root_type": "Asset"
- }
- ],
- "name": "Productos en proceso ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Existencias por recibir - Mercader\u00edas / Categoria de productos 01",
- "root_type": "Asset"
- }
- ],
- "name": "Existencias por recibir - Mercader\u00edas ",
- "root_type": "None"
- },
- {
- "name": "Existencias por recibir - Materias primas ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Existencias por ...- Existencias por recibir desvalorizadas / materiales auxiliares, suministros y repuesto",
- "root_type": "Asset"
- },
- {
- "name": "Existencias por ...- Existencias por recibir desvalorizadas / envases y embalajes ",
- "root_type": "Asset"
- },
- {
- "name": "Existencias por ...- Existencias por recibir desvalorizadas / mercader\u00edas ",
- "root_type": "Asset"
- },
- {
- "name": "Existencias por ...- Existencias por recibir desvalorizadas / materias primas ",
- "root_type": "Asset"
- }
- ],
- "name": "Existencias por recibir - Existencias por recibir desvalorizadas",
- "root_type": "None"
- },
- {
- "name": "Existencias por recibir - Materiales auxiliares, suministros y repuestos ",
- "root_type": "Asset"
- },
- {
- "name": "Existencias por recibir - Envases y embalajes",
- "root_type": "Asset"
- }
- ],
- "name": "Existencias por recibir ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Existencias por recibir / materiales auxiliares, suministros y repuestos ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Existencias por recibir / materias primas ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Existencias por recibir / envases y embalajes ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Existencias por recibir / mercader\u00edas ",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Existencias por recibir ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / costos de financiaci\u00f3n, productos en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / existencias de servicios en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / productos agropecuarios y pisc\u00edcolas en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / productos inmuebles en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / productos extra\u00eddos en proceso de transformaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / productos en proceso de manufactura ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / otros productos en proceso ",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Productos en proceso ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / otros productos terminados",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / productos manufacturados ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / productos agropecuarios y pisc\u00edcolas terminados ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / costos de financiaci\u00f3n, productos terminados ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / existencias de servicios terminados ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / productos de extracci\u00f3n terminados ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / productos inmuebles ",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Productos terminados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Mercader\u00edas / mercader\u00edas manufacturadas ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Mercader\u00edas / mercader\u00edas inmuebles ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Mercader\u00edas / otras mercader\u00edas",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Mercader\u00edas / mercader\u00edas de extracci\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Mercader\u00edas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Materiales auxiliares, suministros y repuestos / suministros",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Materiales auxiliares, suministros y repuestos / repuestos",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Materiales auxiliares, suministros y repuestos / materiales auxiliares ",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Materiales auxiliares, suministros y repuestos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Envases y embalajes / embalajes",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Envases y embalajes / envases",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Envases y embalajes ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Materias primas / materias primas para productos agropecuarios y pisc\u00edcolas ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Materias primas / materias primas para productos manufacturados ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Materias primas / materias primas para productos inmuebles ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Materias primas / materias primas para productos de extracci\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Materias primas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Subproductos, desechos y desperdicios / subproductos ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Subproductos, desechos y desperdicios / desechos y desperdicios",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Subproductos, desechos y desperdicios ",
- "root_type": "None"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otros activos - Bienes de arte y cultura / obras de arte ",
- "root_type": "Asset"
- },
- {
- "name": "Otros activos - Bienes de arte y cultura / biblioteca",
- "root_type": "Asset"
- },
- {
- "name": "Otros activos - Bienes de arte y cultura / otros ",
- "root_type": "Asset"
- }
- ],
- "name": "Otros activos - Bienes de arte y cultura ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros activos - Diversos / otros",
- "root_type": "Asset"
- },
- {
- "name": "Otros activos - Diversos / bienes recibidos en pago (adjudicados y realizables) ",
- "root_type": "Asset"
- },
- {
- "name": "Otros activos - Diversos / bienes entregados en comodato ",
- "root_type": "Asset"
- },
- {
- "name": "Otros activos - Diversos / monedas y joyas ",
- "root_type": "Asset"
- }
- ],
- "name": "Otros activos - Diversos ",
- "root_type": "None"
- },
- {
- "name": "ACUMULADOS"
- },
- {
- "name": "UTILIDAD (PERDIDA) DEL EJERCICIO"
- },
- {
- "name": "RESULTADOS ACUMULADOS POR APLICACI\u00d3N DE LAS NIIF POR PRIMERA VEZ"
- }
- ],
- "name": "Otros activos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / maquinaria en montaje",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Inmuebles, ...- Construcciones y .../ costo de financiaci\u00f3n, inversiones inmobiliarias, costo de financiaci\u00f3n, edificaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / costo de financiaci\u00f3n, inversiones inmobiliarias",
- "root_type": "None"
- },
- {
- "name": "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / otros activos en curso ",
- "root_type": "Asset"
- },
- {
- "name": "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / construcciones en curso ",
- "root_type": "Asset"
- },
- {
- "name": "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / inversi\u00f3n inmobiliaria en curso ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Inmuebles, ...- Construcciones y .../ costo de financiaci\u00f3n, inmuebles, maquinaria y equipo, costo de financiaci\u00f3n, edificaci...",
- "root_type": "Asset"
- },
- {
- "name": "Inmue...- Constru.../ costo de financiaci\u00f3n, inmuebles, maquinaria y ..., C de F, maquinarias y equipos de explotaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / costo de financiaci\u00f3n, inmuebles maquinaria y equipo",
- "root_type": "None"
- },
- {
- "name": "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / adaptaci\u00f3n de terrenos ",
- "root_type": "Asset"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Construcciones y obras en curso ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inmuebles, maquinaria y equipo - Unidades por recibir / equipos diversos",
- "root_type": "Asset"
- },
- {
- "name": "Inmuebles, maquinaria y equipo - Unidades por recibir / equipo de transporte",
- "root_type": "Asset"
- },
- {
- "name": "Inmuebles, maquinaria y equipo - Unidades por recibir / herramientas y unidades de reemplazo",
- "root_type": "Asset"
- },
- {
- "name": "Inmuebles, maquinaria y equipo - Unidades por recibir / muebles y enseres",
- "root_type": "Asset"
- },
- {
- "name": "Inmuebles, maquinaria y equipo - Unidades por recibir / maquinarias y equipos de explotaci\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Unidades por recibir ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inmuebles, ...- Muebles y enseres / muebles, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Inmuebles, ...- Muebles y enseres / muebles, costo ",
- "root_type": "Asset"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Muebles y enseres / muebles",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inmuebles, ...- Muebles y enseres / enseres, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Inmuebles, ...- Muebles y enseres / enseres, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Muebles y enseres / enseres",
- "root_type": "None"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Muebles y enseres",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inmuebles, ...- Unidades de transporte / veh\u00edculos no motorizados, costo",
- "root_type": "Asset"
- },
- {
- "name": "Inmuebles, ...- Unidades de transporte / veh\u00edculos no motorizados, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Unidades de transporte / veh\u00edculos no motorizados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inmuebles, ...- Unidades de transporte / veh\u00edculos motorizados, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Inmuebles, ...- Unidades de transporte / veh\u00edculos motorizados, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Unidades de transporte / veh\u00edculos motorizados ",
- "root_type": "None"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - ** Unidades de transporte ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inmuebles, ...- Herramientas y unidades de reemplazo / herramientas, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Inmuebles, ...- Herramientas y unidades de reemplazo / herramientas, costo ",
- "root_type": "Asset"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Herramientas y unidades de reemplazo / herramientas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inmuebles, ...- Herramientas y unidades de reemplazo / unidades de reemplazo, revaluaci\u00f3n",
- "root_type": "Asset"
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- {
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- {
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- "root_type": "Liability"
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- {
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- {
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- {
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- "root_type": "Asset"
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- {
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- {
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- {
- "children": [
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- {
- "name": "Inversiones ...- Inversiones a .../ instrumentos financieros ...de deuda, valores emitidos por las empresas ",
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- "name": "Inversiones ...- Inversiones a ../ instrumentos ., otros t\u00edtulos representativos de deuda **valores emitidos por otras entidades",
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- "name": "Inversiones ...- Inversiones a ser mantenidas hasta el vencimiento / instrumentos financieros representativos de deuda",
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- {
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- {
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- {
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- {
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- {
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- {
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- {
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- "root_type": "Asset"
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- {
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- "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ **certificados de participaci\u00f3n de fondos de inversi\u00f3n",
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- {
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- "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ acciones representativas de capital social, comunes",
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- {
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- {
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- "root_type": "Asset"
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- {
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- "name": "Inversiones ...- Instrumentos financieros representativos de .../ acciones representativas de capital social, preferentes ",
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- {
- "children": [
- {
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- {
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- {
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- "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ acciones de inversi\u00f3n",
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- "name": "Inversiones mobiliarias - Instrumentos financieros representativos de derecho patrimonial ",
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- "name": "Inversiones mobiliarias (Activo inmovilizado)",
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- {
- "children": [
- {
- "children": [
- {
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- {
- "name": "Activo diferido - Intereses diferidos / intereses no devengados en transacciones con terceros ",
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- "name": "Activo diferido - Intereses diferidos ",
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- {
- "children": [
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- "root_type": "Asset"
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- {
- "name": "Activo diferido - Impuesto a la renta diferido, impuesto a la renta diferido, resultados ",
- "root_type": "Asset"
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- "name": "Activo diferido - Impuesto a la renta diferido",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "Asset"
- },
- {
- "name": "Activo diferido - Participaciones de los trabajadores .../ participaciones de los trabajadores diferidas, resultados ",
- "root_type": "Asset"
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- ],
- "name": "Activo diferido - Participaciones de los trabajadores diferidas ",
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- ],
- "name": "Activo diferido ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Resultado del Ejercicio",
- "root_type": "Liability"
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- {
- "name": "Utilidades y P\u00e9rdidas del Ejercicio",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "children": [
- {
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- "root_type": "Asset"
- },
- {
- "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen animal, costo de financiaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen animal, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen animal",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen vegetal, valor razonable",
- "root_type": "Asset"
- },
- {
- "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen vegetal, costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen vegetal, costo de financiaci\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen vegetal ",
- "root_type": "None"
- }
- ],
- "name": "Activos biol\u00f3gicos - Activos biol\u00f3gicos en desarrollo ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen vegetal, costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen vegetal, costo de financiaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen vegetal, valor razonable ",
- "root_type": "Asset"
- }
- ],
- "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen vegetal ",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "Asset"
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- {
- "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen animal, costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen animal, costo de financiaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen animal ",
- "root_type": "None"
- }
- ],
- "name": "Activos biol\u00f3gicos - Activos biol\u00f3gicos en producci\u00f3n ",
- "root_type": "None"
- }
- ],
- "name": "Activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "OTRAS RESERVAS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intangibles - Concesiones, licencias .../ licencias, costo ",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Concesiones, licencias .../ licencias, revaluaci\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Concesiones, licencias y otros derechos / licencias",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Intangibles - Concesiones, licencias .../ concesiones, costo",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Concesiones, licencias .../ concesiones, revaluaci\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Concesiones, licencias y otros derechos / concesiones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Intangibles - Concesiones, licencias .../ otros derechos, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Concesiones, licencias .../ otros derechos, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Concesiones, licencias y otros derechos / otros derechos",
- "root_type": "None"
- }
- ],
- "name": "Intangibles - Concesiones, licencias y otros derechos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intangibles - Patentes y propiedad industrial / marcas, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Patentes y propiedad industrial / marcas, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Patentes y propiedad industrial / marcas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Intangibles - Patentes y propiedad industrial / patentes, costo",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Patentes y propiedad industrial / patentes, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Patentes y propiedad industrial / patentes",
- "root_type": "None"
- }
- ],
- "name": "Intangibles - Patentes y propiedad industrial ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intangibles - Programas de computadora / aplicaciones inform\u00e1ticas, revaluaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Programas de computadora / aplicaciones inform\u00e1ticas, costo ",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Programas de computadora / aplicaciones inform\u00e1ticas ",
- "root_type": "None"
- }
- ],
- "name": "Intangibles - Programas de computadora (software) ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intangibles - Otros activos intangibles / otros activos intangibles, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Otros activos intangibles / otros activos intangibles, costo ",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Otros activos intangibles / otros activos intangibles ",
- "root_type": "None"
- }
- ],
- "name": "Intangibles - Otros activos intangibles ",
- "root_type": "None"
- },
- {
- "name": "RESERVA LEGAL"
- },
- {
- "children": [
- {
- "name": "Reserva por valuaci\u00f3n Propiedades",
- "root_type": "Asset"
- },
- {
- "name": "Reserva por Valuaci\u00f3n Activos Financieros Disponibles para la Venta",
- "root_type": "Asset"
- }
- ],
- "name": "RESERVA POR VALUACI\u00d3N"
- },
- {
- "name": "RESERVA FACULTATIVA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de exploraci\u00f3n, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de exploraci\u00f3n, costo",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de exploraci\u00f3n, costo de financiaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de exploraci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de desarrollo, costo",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de desarrollo, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de desarrollo, costo de financiaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de desarrollo ",
- "root_type": "None"
- }
- ],
- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / dise\u00f1os y prototipos, revaluaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / dise\u00f1os y prototipos, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / dise\u00f1os y prototipos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / f\u00f3rmulas, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / f\u00f3rmulas, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / f\u00f3rmulas ",
- "root_type": "None"
- }
- ],
- "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intangibles - Reservas de recursos extra\u00edbles / madera, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Reservas de recursos extra\u00edbles / madera, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Reservas de recursos extra\u00edbles / madera ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Intangibles - Reservas de recursos extra\u00edbles / petr\u00f3leo y gas, costo",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Reservas de recursos extra\u00edbles / petr\u00f3leo y gas, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Reservas de recursos extra\u00edbles / petr\u00f3leo y gas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Intangibles - Reservas de recursos extra\u00edbles/ minerales, costo",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Reservas de recursos extra\u00edbles/ minerales, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Reservas de recursos extra\u00edbles/ minerales ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Intangibles - Reservas de recursos extra\u00edbles / otros recursos extra\u00edbles, costo",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Reservas de recursos extra\u00edbles / otros recursos extra\u00edbles, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Reservas de recursos extra\u00edbles / otros recursos extra\u00edbles ",
- "root_type": "None"
- }
- ],
- "name": "Intangibles - Reservas de recursos extra\u00edbles ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Intangibles - Plusval\u00eda mercantil / plusval\u00eda mercantil ",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Plusval\u00eda mercantil ",
- "root_type": "None"
- }
- ],
- "name": "Intangibles ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas, terceros - D\u00e9positos recibidos en garant\u00eda ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / activos adquiridos en arrendamientos financiero ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / inversiones inmoviliarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / inmuebles, maquinaria y equipo",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / inversiones mobiliarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / activos biol\u00f3gicos",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / intangibles ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas, terceros - Pasivos por compra de activo inmovilizado",
- "root_type": "None"
- },
- {
- "name": "Cuentas por pagar diversas, terceros - Pasivos financieros, compromiso de venta ",
- "root_type": "Liability"
- },
- {
- "name": "INGRESOS DE ACTIVOS POR IMPUESTOS DIFERIDOS"
- },
- {
- "name": "Cuentas por pagar diversas, terceros - Reclamaciones de terceros ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Otras cuentas por pagar diversas / otras cuentas por pagar",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Otras cuentas por pagar diversas / donaciones condicionadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Otras cuentas por pagar diversas / subsidios gubernamentales ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas, terceros - Otras cuentas por pagar diversas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Pasivos por instrumentos financieros / instrumentos financieros primarios ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Pasivos por instrumentos financieros .../ instrumentos financieros derivados, cartera de negociaci\u00f3n ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Pasivos por instrumentos financieros .../ instrumentos financieros derivados, instrumentos de cobertura ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar ...- Pasivos por instrumentos financieros / instrumentos financieros derivados ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar diversas, terceros - Pasivos por instrumentos financieros ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar diversas, terceros ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Directores / otras cuentas por pagar ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Directores / dietas",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar a los accionistas, directores y gerentes - Directores ",
- "root_type": "None"
- },
- {
- "name": "Cuentas por pagar a los accionistas, directores y gerentes - Gerentes ",
- "root_type": "Liability"
- },
- {
- "name": "UTILIDAD POR OPERACIONES DESCONTINUADAS"
- },
- {
- "name": "OTRAS UTILIDADES EN VENTAS"
- },
- {
- "name": "UTILIDAD EN VENTA DE VALORES"
- },
- {
- "name": "UTILIDAD EN VENTA DE PROPIEDAD"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Accionistas / pr\u00e9stamos a Largo Plazo",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Accionistas / pr\u00e9stamos a Corto Plazo",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar ...- Accionistas / pr\u00e9stamos ",
- "root_type": "None"
- },
- {
- "name": "Cuentas por pagar ...- Accionistas / dividendos ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Accionistas / otras cuentas por pagar ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar a los accionistas, directores y gerentes - Accionistas (o socios) ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar a los accionistas(socios), directores y gerentes ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / contratos de arrendamiento financiero ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, bonos emitidos ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, bonos titulizados ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, papeles comerciales ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, otras obligaciones ",
- "root_type": "Liability"
- }
- ],
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Obligaciones ...- Costos de .../ pr\u00e9stamos de instituciones financieras y otras entidades, instituciones financieras",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones ...- Costos de .../ pr\u00e9stamos de instituciones financieras y otras entidades, otras entidades ",
- "root_type": "Liability"
- }
- ],
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / pr\u00e9stamos de instituciones financieras y otras entidades ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, pagar\u00e9s",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, letras ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, facturas conformadas ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, otras obligaciones financieras ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, papeles comerciales ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, bonos ",
- "root_type": "Liability"
- }
- ],
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / otros instrumentos financieros por pagar ",
- "root_type": "None"
- }
- ],
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Obligaciones ...- Pr\u00e9stamos de instituciones financieras y otras entidades / otras entidades ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones ...- Pr\u00e9stamos de instituciones financieras y otras entidades / instituciones financieras ",
- "root_type": "Liability"
- }
- ],
- "name": "Obligaciones financieras - Pr\u00e9stamos de instituciones financieras y otras entidades ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Obligaciones financieras - Contratos de arrendamientos financiero a Largo Plazo",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Contratos de arrendamientos financiero parte Corriente",
- "root_type": "Liability"
- }
- ],
- "name": "Obligaciones financieras - Contratos de arrendamientos financiero ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Obligaciones financieras - Obligaciones emitidas / bonos emitidos ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Obligaciones emitidas / bonos titulizados ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Obligaciones emitidas / papeles comerciales ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Obligaciones emitidas / otras obligaciones",
- "root_type": "Liability"
- }
- ],
- "name": "Obligaciones financieras - Obligaciones emitidas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / pagar\u00e9s ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / letras ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / facturas conformadas ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / bonos ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / papeles comerciales ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / otras obligaciones financieras ",
- "root_type": "Liability"
- }
- ],
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar ",
- "root_type": "None"
- },
- {
- "name": "Obligaciones financieras - Pr\u00e9stamos con compromisos de recompra ",
- "root_type": "Liability"
- },
- {
- "name": "OBLIGACIONES FINANCIERAS"
- },
- {
- "name": "ACTIVOS BIOL\u00d3GICOS"
- },
- {
- "name": "CUENTAS POR COBRAR"
- },
- {
- "name": "PROPIEDADES DE INVERSI\u00d3N"
- },
- {
- "name": "ACTIVOS NO CORRIENTES"
- }
- ],
- "name": "Obligaciones financieras ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar comerciales, terceros - Honorarios por pagar ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, terceros - Anticipos a proveedores",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Inscripciones",
- "root_type": "Asset"
- },
- {
- "name": "Mantenimiento de Inscripci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Comisiones en operaciones ",
- "root_type": "Asset"
- }
- ],
- "name": "SERVICIOS BURS\u00c1TILES"
- },
- {
- "children": [
- {
- "name": "Fondos colectivos",
- "root_type": "Asset"
- },
- {
- "name": "Titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Fondos administrados",
- "root_type": "Asset"
- },
- {
- "name": "Portafolio de terceros",
- "root_type": "Asset"
- },
- {
- "name": "Por representaci\u00f3n de obligacionistas",
- "root_type": "Asset"
- },
- {
- "name": "Encargos Fiduciarios",
- "root_type": "Asset"
- },
- {
- "name": "Fideicomisos mercantiles",
- "root_type": "Asset"
- }
- ],
- "name": "POR PRESTACI\u00d3N DE SERVICIOS DE ADMINISTRACI\u00d3N Y MANEJO"
- },
- {
- "children": [
- {
- "name": "Operaciones Burs\u00e1tiles",
- "root_type": "Asset"
- },
- {
- "name": "Por Contratos de Underwriting",
- "root_type": "Asset"
- },
- {
- "name": "Operaciones Extraburs\u00e1tiles",
- "root_type": "Asset"
- }
- ],
- "name": "INTERMEDIACI\u00d3N DE VALORES"
- },
- {
- "children": [
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Valores materializados",
- "root_type": "Asset"
- },
- {
- "name": "Valores desmaterializados",
- "root_type": "Asset"
- },
- {
- "name": "Compensaci\u00f3n y liquidaci\u00f3n de valores",
- "root_type": "Asset"
- }
- ],
- "name": "CUSTODIA REGISTRO\n COMPENSACI\u00d3N Y LIQUIDACI\u00d3N"
- },
- {
- "name": "OTRAS COMISIONES GANADAS"
- },
- {
- "name": "Cuentas por pagar comerciales, terceros - Letras por pagar ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar comerciales, terceros - Facturas, boletas y otros comprobantes por pagar",
- "root_type": "None"
- },
- {
- "name": "Ganancia Venta de Activo Fijo",
- "root_type": "Income"
- },
- {
- "name": "Recupero de Deudores Incobrables",
- "root_type": "Income"
- },
- {
- "name": "Ganancia Venta Inversiones Permanentes",
- "root_type": "Income"
- },
- {
- "name": "Donaciones obtenidas, ganandas, percibidas",
- "root_type": "Income"
- }
- ],
- "name": "Cuentas por pagar comerciales, terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, otros",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, sucursales ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, asociadas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, matriz ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, otros ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, sucursales ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, subsidiarias ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Negocios Fiduciarios",
- "root_type": "Asset"
- },
- {
- "name": "Oferta p\u00fablica de Valores",
- "root_type": "Asset"
- }
- ],
- "name": "INGRESOS POR ESTRUCTURACI\u00d3N"
- },
- {
- "name": "INGRESOS POR ASESORIA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, subsidiarias",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, otros",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, otros ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, subsidiarias ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, otros ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, subsidiarias",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, asociadas",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, matriz",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Facturas, boletas y otros comprobantes por pagar",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Gobiernos regionales ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Otros costos administrativos e intereses ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Administradoras de fondos de pensiones (AFP)",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Certificados tributarios ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto de alcabala ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto predial ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto al rodaje",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto al patrimonio vehicular ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto a los juegos ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto a las apuestas ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto a los espect\u00e1culos p\u00fablicos no deportivos ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobiernos locales / tasas, servicios administrativos o derechos ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / tasas, estacionamiento de veh\u00edculos ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / tasas, licencia de apertura de establecimientos ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / tasas, servicios p\u00fablicos o arbitrios ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / tasas, transporte p\u00fablico ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes ...- Gobiernos locales / tasas ",
- "root_type": "None"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / contribuciones ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes ...- Gobiernos Locales (Predial, Licencias, tributos, impuestos, contribuciones, tasas y arbitrios,...)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Instituciones p\u00fablicas / contribuci\u00f3n al SENCICO ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Instituciones p\u00fablicas / ONP",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Instituciones p\u00fablicas / ESSALUD",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Instituciones p\u00fablicas / contribuci\u00f3n al SENATI",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Instituciones p\u00fablicas / otras instituciones ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Instituciones p\u00fablicas (ESSALUD, ONP,...)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto selectivo al consumo ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, tasas por la prestaci\u00f3n de servicios p\u00fablicos ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, regal\u00edas ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, impuesto a los dividendos ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, impuesto a las transacciones financieras ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, impuesto a los juegos de casino y tragamonedas ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, otros impuestos ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, impuesto temporal a los activos netos ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes ...- Gobierno central / **otros impuestos (ITF,...) y contraprestaciones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobierno central / canon, canon hidroenerg\u00e9tico ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / canon, canon petroleo ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / canon, canon gas\u00edfero ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / canon, canon minero ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / canon, canon forestal ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / canon, canon pesquero ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes ...- Gobierno central / canon",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto general a las ventas, IGV - r\u00e9gimen de retenciones ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto general a las ventas, IGV - servicios prestados por no domiciliados ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto general a las ventas, IGV - r\u00e9gimen de percepciones ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto general a las ventas, IGV - cuenta propia ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes ...- Gobierno central / impuesto general a las ventas (IGV) ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta, renta de cuarta categor\u00eda ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta, renta de no domiciliados ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta, renta de tercera categor\u00eda ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta, otras retenciones ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta, renta de quinta categor\u00eda ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobierno central / derechos aduaneros, derechos arancelarios ",
- "root_type": "Asset"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / derechos aduaneros, derechos aduaneros por ventas ",
- "root_type": "Asset"
- }
- ],
- "name": "Tributos y aportes ...- Gobierno central / derechos aduaneros ",
- "root_type": "None"
- }
- ],
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Gobierno central",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Empresas prestadoras de servicios de salud / cuenta propia ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Empresas prestadoras de servicios de salud / cuenta de terceros ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Empresas prestadoras de servicios de salud (EPS)",
- "root_type": "None"
- }
- ],
- "name": "Tributos, **contraprestaciones y aportes al sistema de pensiones y de salud por pagar (Pasivo)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Comisiones gananados, obtenidos, percibidos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Remuneraciones ...- Beneficios sociales de los trabajodores por pagar / pensiones y jubilaciones ",
- "root_type": "Liability"
- },
- {
- "name": "Remuneraciones ...- Beneficios sociales de los trabajadores por pagar / compensaci\u00f3n por tiempo de servicios ",
- "root_type": "Liability"
- },
- {
- "name": "Remuneraciones ...- Beneficios sociales de los trabajadores por pagar / adelanto de compensaci\u00f3n por tiempo de servicios ",
- "root_type": "Liability"
- }
- ],
- "name": "Remuneraciones y participaciones por pagar - Beneficios sociales de los trabajadores por pagar ",
- "root_type": "None"
- },
- {
- "name": "Interese sobre Inversiones",
- "root_type": "Income"
- },
- {
- "name": "Honorarios gananados, obtenidos, percibidos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas - Categoria de productos 01",
- "root_type": "Income"
- },
- {
- "name": "Remuneraciones ...- Remuneraciones por pagar / sueldos y salarios por pagar ",
- "root_type": "Liability"
- },
- {
- "name": "Remuneraciones ...- Remuneraciones por pagar / gratificaciones por pagar ",
- "root_type": "Liability"
- },
- {
- "name": "Remuneraciones ...- Remuneraciones por pagar / vacaciones por pagar ",
- "root_type": "Liability"
- },
- {
- "name": "Remuneraciones ...- Remuneraciones por pagar / comisiones por pagar ",
- "root_type": "Liability"
- },
- {
- "name": "Remuneraciones ...- Remuneraciones por pagar / remuneraciones en especie por pagar ",
- "root_type": "Liability"
- }
- ],
- "name": "Remuneraciones y participaciones por pagar - Remuneraciones por pagar ",
- "root_type": "None"
- },
- {
- "name": "Intereses gananados, obtenidos, percibidos",
- "root_type": "Income"
- },
- {
- "name": "Alquileres gananados, obtenidos, percibidos",
- "root_type": "Income"
- },
- {
- "name": "Ganancia Venta de Acciones",
- "root_type": "Income"
- },
- {
- "name": "INTERESES Y RENDIMIENTOS"
- },
- {
- "name": "UTILIDAD EN CAMBIO"
- },
- {
- "name": "DIVIDENDOS"
- },
- {
- "name": "UTILIDAD POR VALUACI\u00d3N DE ACTIVOS FINANCIEROS A VALOR RAZONABLE"
- },
- {
- "name": "Remuneraciones y participaciones por pagar - Otras remuneraciones y participaciones por pagar ",
- "root_type": "Liability"
- },
- {
- "name": "Remuneraciones y participaciones por pagar - Participaci\u00f3n de los trabajadores por pagar ",
- "root_type": "Liability"
- }
- ],
- "name": "Remuneraciones y participaciones por pagar",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Resultados acumulados - Utilidades no distribuidas / ingresos de a\u00f1os anteriores ",
- "root_type": "Liability"
- },
- {
- "name": "Resultados acumulados - Utilidades no distribuidas / utilidades acumuladas ",
- "root_type": "Liability"
- }
- ],
- "name": "Resultados acumulados - Utilidades no distribuidas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Resultados acumulados - P\u00e9rdidas acumuladas / p\u00e9rdidas acumuladas ",
- "root_type": "Liability"
- },
- {
- "name": "Resultados acumulados - P\u00e9rdidas acumuladas / gastos de a\u00f1os anteriores ",
- "root_type": "Liability"
- }
- ],
- "name": "Resultados acumulados - P\u00e9rdidas acumuladas ",
- "root_type": "None"
- }
- ],
- "name": "Resultados acumulados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Reserva legal - Contractuales ",
- "root_type": "Liability"
- },
- {
- "name": "Reserva legal - Estatutarias ",
- "root_type": "Liability"
- },
- {
- "name": "Reserva legal - Reinversi\u00f3n ",
- "root_type": "Liability"
- },
- {
- "name": "Reserva legal - Facultativas ",
- "root_type": "Liability"
- },
- {
- "name": "Reserva legal - Legal ",
- "root_type": "Liability"
- },
- {
- "name": "Reserva legal - Otras reservas ",
- "root_type": "Liability"
- }
- ],
- "name": "Reserva legal ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Excedente de revaluaci\u00f3n - Participaci\u00f3n en excedente de revaluaci\u00f3n, inversiones en entidades relacionadas ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Excedente de ...- Excedente de revaluaci\u00f3n / intangibles ",
- "root_type": "Liability"
- },
- {
- "name": "Excedente de ...- Exdecente de revaluaci\u00f3n / inversiones inmobiliarias ",
- "root_type": "Liability"
- },
- {
- "name": "Excedente de ...- Excedente de revaluaci\u00f3n / inmuebles, maquinaria y equipos ",
- "root_type": "Liability"
- }
- ],
- "name": "Excedente de revaluaci\u00f3n - Excedente de revaluaci\u00f3n ",
- "root_type": "None"
- },
- {
- "name": "Excedente de revaluaci\u00f3n - Excedente de revaluaci\u00f3n, acciones liberadas recibidas ",
- "root_type": "Liability"
- }
- ],
- "name": "Excedente de revaluaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Resultados no realizados - Instrumentos financieros, cobertura de flujo de efectivo ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Resultados ...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta / p\u00e9rdida ",
- "root_type": "Liability"
- },
- {
- "name": "Resultados ...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta / ganancia ",
- "root_type": "Liability"
- }
- ],
- "name": "Resultados no realizados - Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta ",
- "root_type": "None"
- },
- {
- "name": "Resultados no realizados - Diferencia en cambio de inversiones permanentes en entidades extranjeras ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Resu...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta, compra o venta .../ p\u00e9rdida ",
- "root_type": "Liability"
- },
- {
- "name": "Resu...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta, compra o venta .../ ganancia ",
- "root_type": "Liability"
- }
- ],
- "name": "Resu...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta,compra o venta convencional fecha d liqui",
- "root_type": "None"
- }
- ],
- "name": "Resultados no realizados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de Publicidad y Propaganda",
- "root_type": "Expense"
- },
- {
- "name": "Gastos en Salarios",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses por cr\u00e9ditos de bancos y otras Instituciones financieras",
- "root_type": "Asset"
- },
- {
- "name": "Intereses por otros pasivos no financieros",
- "root_type": "Asset"
- }
- ],
- "name": "INTERESES CAUSADOS"
- },
- {
- "name": "Gastos en Servicios P\u00fablicos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de Mercader\u00edas Vendidas - Categoria de productos 01",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de Mercader\u00edas Vendidas",
- "root_type": "None"
- },
- {
- "name": "Gastos en Amortizaci\u00f3n",
- "root_type": "Expense"
- },
- {
- "name": "Gastos en Depreciaci\u00f3n de Activo Fijo",
- "root_type": "Expense"
- },
- {
- "name": "Gastos en Cargas Sociales",
- "root_type": "Expense"
- },
- {
- "name": "Gastos Bancarios",
- "root_type": "None"
- },
- {
- "name": "Gastos en Impuestos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida en Valuaci\u00f3n de activos financieros",
- "root_type": "Asset"
- }
- ],
- "name": "P\u00c9RDIDA EN VALUACI\u00d3N DE ACTIVOS FINANCIEROS"
- },
- {
- "children": [
- {
- "name": "Deterioro de activos financieros",
- "root_type": "Asset"
- }
- ],
- "name": "DETERIORO DE ACTIVOS FINANCIEROS"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida en cambio",
- "root_type": "Asset"
- }
- ],
- "name": "P\u00c9RDIDA EN CAMBIO"
- },
- {
- "children": [
- {
- "name": "Arrendamiento operativo",
- "root_type": "Asset"
- }
- ],
- "name": "ARRENDAMIENTO OPERATIVO"
- },
- {
- "children": [
- {
- "name": "Valores Desmaterializados",
- "root_type": "Asset"
- },
- {
- "name": "Compensaci\u00f3n y Liquidaci\u00f3n de Valores",
- "root_type": "Asset"
- },
- {
- "name": "Valores Materializados",
- "root_type": "Asset"
- }
- ],
- "name": "CUSTODIA REGISTRO COMPENSACI\u00d3N Y LIQUIDACI\u00d3N \n "
- },
- {
- "children": [
- {
- "name": "Otras Comisiones Pagadas",
- "root_type": "Asset"
- }
- ],
- "name": "OTRAS COMISIONES PAGADAS "
- },
- {
- "children": [
- {
- "name": "Por Contratos de Underwriting",
- "root_type": "Asset"
- },
- {
- "name": "Operaciones Burs\u00e1tiles",
- "root_type": "Asset"
- },
- {
- "name": "Operaciones Extraburs\u00e1tlies",
- "root_type": "Asset"
- },
- {
- "name": "Intermediaci\u00f3n de Valores",
- "root_type": "Asset"
- }
- ],
- "name": "COMISIONES PAGADAS"
- },
- {
- "children": [
- {
- "name": "Fideicomisos mercantiles",
- "root_type": "Asset"
- },
- {
- "name": "Titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Encargos fiduciarios",
- "root_type": "Asset"
- },
- {
- "name": "Fondos colectivos",
- "root_type": "Asset"
- },
- {
- "name": "Fondos administrados",
- "root_type": "Asset"
- },
- {
- "name": "Administraci\u00f3n de portafolio",
- "root_type": "Asset"
- }
- ],
- "name": "POR SERVICIOS DE ADMINISTRACI\u00d3N Y MANEJO"
- },
- {
- "name": "Acciones de inversi\u00f3n - Acciones de inversi\u00f3n en tesorer\u00eda ",
- "root_type": "Liability"
- },
- {
- "name": "Acciones de inversi\u00f3n - Acciones de inversi\u00f3n ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida por operaciones descontinuadas",
- "root_type": "Asset"
- },
- {
- "name": "P\u00e9rdida en venta activos biol\u00f2gicos",
- "root_type": "Asset"
- },
- {
- "name": "P\u00e9rdida en venta de Propiedad ",
- "root_type": "Asset"
- },
- {
- "name": "P\u00e9rdida en venta de Valores",
- "root_type": "Asset"
- }
- ],
- "name": "P\u00c9RDIDAS EN VENTA"
- },
- {
- "children": [
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Negocios Fiduciarios",
- "root_type": "Asset"
- },
- {
- "name": "Oferta P\u00fablica de Valores",
- "root_type": "Asset"
- }
- ],
- "name": "GASTOS POR ESTRUCTURACI\u00d3N"
- }
- ],
- "name": "Acciones de inversi\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Beneficios sociales de los trabajadores",
- "root_type": "Asset"
- },
- {
- "name": "Provisi\u00f3n para jubilaci\u00f3n patronal",
- "root_type": "Asset"
- },
- {
- "name": "Remuneraciones",
- "root_type": "Asset"
- }
- ],
- "name": "GASTOS DE PERSONAL"
- },
- {
- "children": [
- {
- "name": "Servicios de terceros",
- "root_type": "Asset"
- }
- ],
- "name": "SERVICIOS DE TERCEROS "
- },
- {
- "children": [
- {
- "name": "Honorarios",
- "root_type": "Asset"
- }
- ],
- "name": "HONORARIOS"
- },
- {
- "name": "Capital adicional - Reducciones de capital pendientes de formalizaci\u00f3n ",
- "root_type": "Liability"
- },
- {
- "name": "Capital adicional - Primas (descuento) de acciones ",
- "root_type": "Liability"
- },
- {
- "name": "Gastos en Siniestros",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Capital adicional - Capitalizaciones en tr\u00e1mite / reservas ",
- "root_type": "Liability"
- },
- {
- "name": "Capital adicional - Capitalizaciones en tr\u00e1mite / aportes ",
- "root_type": "Liability"
- },
- {
- "name": "Capital adicional - Capitalizaciones en tr\u00e1mite / utilidades ",
- "root_type": "Liability"
- },
- {
- "name": "Capital adicional - Capitalizaciones en tr\u00e1mite / acreencias ",
- "root_type": "Liability"
- }
- ],
- "name": "Capital adicional - Capitalizaciones en tr\u00e1mite ",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida Venta Activo Fijo",
- "root_type": "Expense"
- }
- ],
- "name": "Capital adicional ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Inventarios - Mercancias / Categoria de productos 01",
- "root_type": "Asset"
- }
- ],
- "name": "Inventarios - Mercancias"
- },
- {
- "name": "Materias primas",
- "root_type": "Asset"
- },
- {
- "name": "Inventarios - Mercancias en Tr\u00e1nsito",
- "root_type": "Asset"
- },
- {
- "name": "Productos Elaborados",
- "root_type": "Asset"
- },
- {
- "name": "Productos en Curso de Elaboraci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "(-) Previsi\u00f3n para Desvalorizaci\u00f3n de Inventarios",
- "root_type": "Asset"
- },
- {
- "name": "Materiales Varios ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "En desarrollo",
- "root_type": "Asset"
- },
- {
- "name": "En producci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Plantas en crecimiento",
- "root_type": "Asset"
- },
- {
- "name": "PROVISI\u00d3N POR DETERIORO DE ACTIVOS BIOL\u00d3GICOS"
- },
- {
- "children": [
- {
- "name": "En producci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "En desarrollo",
- "root_type": "Asset"
- }
- ],
- "name": "Animales vivos",
- "root_type": "Asset"
- }
- ],
- "name": "Inventarios"
- }
- ],
- "name": "ACTIVOS"
- }
- ],
- "name": "Cuentas de Balance",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Compras - Mercader\u00edas / otras mercader\u00edas",
- "root_type": "None"
- },
- {
- "name": "Compras - Mercaderias / mercader\u00edas agropecuarias y pisc\u00edcolas",
- "root_type": "None"
- },
- {
- "name": "Garant\u00edas en titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Garant\u00edas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Compras - Mercader\u00edas manufacturadas - Categoria de productos 01",
- "root_type": "None"
- }
- ],
- "name": "Compras - Mercader\u00edas manufacturadas",
- "root_type": "None"
- },
- {
- "name": "Compras - Mercader\u00edas / mercader\u00edas inmuebles",
- "root_type": "None"
- },
- {
- "name": "Compras - Mercader\u00edas de extracci\u00f3n",
- "root_type": "None"
- }
- ],
- "name": "Compras - Mercader\u00edas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ derechos aduaneros",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos .../ otros costos vinculados con las compras de materias primas ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ transporte",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ comisiones",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ seguros",
- "root_type": "None"
- }
- ],
- "name": "Compras - Costos vinculados con las compras / costos vinculados con las compras de materias primas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ comisiones ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ seguros",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ transporte",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ derechos aduaneros",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ otros costos vinculados con las compras de mercader\u00edas",
- "root_type": "None"
- }
- ],
- "name": "Compras - Costos Vinculados con las compras / costos vinculados con las compras de mercader\u00edas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, derechos aduaneros ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vincu...,otros costos vinculados con las compras de materiales, suministros y repuestos",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, seguros ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, comisiones ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, transporte ",
- "root_type": "None"
- }
- ],
- "name": "Compras - Costos vinculados con las compras / costos vinculados con las compras de materiales, suministros y repuestos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, derechos aduaneros ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, transporte ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, comisiones ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ../ costos vinculados con las compras de envases y .., otrs costos vinculados con las compras d env y emb",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, seguros ",
- "root_type": "None"
- }
- ],
- "name": "Compras - Costos vinculados con las compras / costos vinculados con las compras de envases y embalajes ",
- "root_type": "None"
- }
- ],
- "name": "Compras - Costos Vinculados con las compras ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compras - Materias .../ materias primas para productos manufacturados",
- "root_type": "None"
- },
- {
- "name": "Compras - Materias .../ materias primas para productos de extracc\u00edon ",
- "root_type": "None"
- },
- {
- "name": "Garant\u00edas ",
- "root_type": "Asset"
- },
- {
- "name": "Garant\u00edas en titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Compras - Materias .../ materias primas para productos agropecuarios y pisc\u00edcolas",
- "root_type": "None"
- },
- {
- "name": "Compras - Materias .../ materias primas para productos inmuebles",
- "root_type": "None"
- }
- ],
- "name": "Compras - Materias primas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compras - Materiales .../ suministros",
- "root_type": "None"
- },
- {
- "name": "Compras - Materiales .../ repuestos",
- "root_type": "None"
- },
- {
- "name": "Compras - Materiales .../ materiales auxiliares",
- "root_type": "None"
- }
- ],
- "name": "Compras - Materiales auxiliares, suministros y repuestos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compras - Envases y embalajes / embalajes ",
- "root_type": "None"
- },
- {
- "name": "Compras - Envases y embalajes / envases ",
- "root_type": "None"
- }
- ],
- "name": "Compras - Envases y embalajes",
- "root_type": "None"
- }
- ],
- "name": "Compras (Gastos por naturaleza)",
- "root_type": "None"
- },
- {
- "name": "COSTOS"
- },
- {
- "children": [
- {
- "name": "Cargas imputables ...- Gastos financieros imputables a cuentas de existencias",
- "root_type": "None"
- },
- {
- "name": "Cargas imputables ...- Cargas imputables a cuentas de costos y gastos",
- "root_type": "None"
- }
- ],
- "name": "Cargas imputables a cuentas de costos y gastos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cargas cubiertas por provisiones - Cargas cubiertas por provisiones",
- "root_type": "None"
- }
- ],
- "name": "Cargas cubiertas por provisiones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / costos de financiaci\u00f3n, productos terminados, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Productos terminados / costos de financiaci\u00f3n, productos terminados, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados / costos de financiaci\u00f3n, productos terminados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / existencias de servicios terminados, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Productos terminados / existencias de servicios terminados, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados / existencias de servicios terminados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados",
- "root_type": "None"
- },
- {
- "name": "Costo de ventas - Productos terminados / costos de producci\u00f3n no absorbido, productos terminados ",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / productos inmuebles terminados, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Productos terminados / productos inmuebles terminados, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados / productos inmuebles terminados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / productos manufacturados, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Productos terminados / productos manufacturados, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados / productos manufacturados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / productos de extracci\u00f3n terminados, relacionadas",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Productos terminados / productos de extracci\u00f3n terminados, terceros",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados / productos de extracci\u00f3n terminados",
- "root_type": "None"
- },
- {
- "name": "Costo de ventas - Productos terminados / costo de ineficiencia, productos terminados ",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Costo de ...- Subproductos, desechos .../ desechos y desperdicios, relacionadas",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Subproductos, desechos .../ desechos y desperdicios, terceros",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Subproductos, desechos y desperdicios / desechos y desperdicios ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Subproductos, desechos .../ subproductos, relacionadas",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Subproductos, desechos .../ subproductos, terceros",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Subproductos, desechos y desperdicios / subproductos",
- "root_type": "None"
- }
- ],
- "name": "Costo de ventas - Subproductos, desechos y desperdicios",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas inmuebles, relacionadas",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas inmuebles, terceros",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas inmuebles",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas, relacionadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas, terceros - Categoria de productos 01",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas, terceros",
- "root_type": "None"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / mercaderi\u00e1s de extracci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / otras mercader\u00edas, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Mercader\u00edas / otras mercader\u00edas, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / otras mercader\u00edas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas",
- "root_type": "None"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Servicios / relacionadas",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Servicios / terceros (Costo diferido)",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Servicios",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / productos en proceso ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / existencias por recibir ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / productos terminados ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / materias primas ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / mercader\u00edas ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / subproductos, desechos y desperdicios ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / envases y embalajes ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / materiales auxiliares, suministros y repuestos ",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias ",
- "root_type": "None"
- }
- ],
- "name": "Costo de ventas ",
- "root_type": "None"
- },
- {
- "name": "INGRESOS"
- },
- {
- "children": [
- {
- "name": "Excedente bruto ...- Exdedente bruto (insuficiencia bruta) de explotaci\u00f3n ",
- "root_type": "None"
- }
- ],
- "name": "Excedente bruto (insuficiencia bruta) de explotaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Resultado de explotaci\u00f3n - Resultado de explotaci\u00f3n",
- "root_type": "None"
- }
- ],
- "name": "Resultado de explotaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Resultado antes ...- Resultado antes de participaciones e impuestos ",
- "root_type": "None"
- }
- ],
- "name": "Resultado antes de participaciones e impuestos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Variaci\u00f3n ...- Materiales .../ materiales auxiliares",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n ...- Materiales .../ suministros",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n ...- Materiales .../ repuestos",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de existencias - Materiales auxiliares, suministros y repuestos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas / otras mercader\u00edas",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas / mercader\u00edas iinmuebles",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas / mercader\u00edas de extracci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n ...- Mercader\u00edas / mercader\u00edas manufacturadas - Categoria de productos 01",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas / mercaderias manufacturadas",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias - Envases .../ embalajes",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de existencias - Envases .../ envases",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de existencias - Envases y embalajes",
- "root_type": "None"
- },
- {
- "name": "Costo de Venta - Categoria de productos 01",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n ...- Materias .../ materias primas para productos inmuebles",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n ...- Materias .../ materias primas para productos de extracci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n ...- Materias .../ materias primas para productos agropecuarios y pisc\u00edcolas",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n ...- Materias .../ materias primas para productos manufacturados",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de existencias - Materias primas",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de existencias (perdidas de inventario)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / beneficio de movilidad al trabajador",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / bonificaciones extraordinarias",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / asignaci\u00f3n familiar",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / sueldos",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / subsidios por enfermedad",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / horas Extras",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / bonificaci\u00f3n por riesgo de caja",
- "root_type": "None"
- }
- ],
- "name": "Gastos de personal ...- Remuneraciones / sueldos y salarios ",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Remuneraciones / vacaciones",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Remuneraciones / gratificaciones",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Remuneraciones / comisiones",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Remuneraciones / remuneraciones en especie",
- "root_type": "None"
- }
- ],
- "name": "Gastos de personal, directores y gerentes - Remuneraciones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de personal ...- Seguridad y .../ r\u00e9gimen de pensiones",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Seguridad y .../ caja de beneficios de seguridad social del pescador",
- "root_type": "None"
- },
- {
- "name": "Gastos de ...- Seguridad .../ seguro complementario de trabajo de riesgo, accidentes de trabajo y enfermedades profesionales",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Seguridad y .../ seguros particulares de prestaciones de salud - EPS y otros particulares",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Seguridad y .../ r\u00e9gimen de prestaciones de salud",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Seguridad y .../ seguro de vida",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Seguridad y .../ contribuciones al SENCICO y el SENATI ",
- "root_type": "None"
- }
- ],
- "name": "Gastos de personal, directores y gerentes - Seguridad y previsi\u00f3n social y otras contribuciones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de personal ...- Otras Remuneraciones / planilla de movilidad",
- "root_type": "None"
- }
- ],
- "name": "Gastos de personal, directores y gerentes - Otras remuneraciones ",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal, directores y gerentes - Capacitaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de personal ...- Beneficios sociales .../ Compensaci\u00f3n por tiempo de servicio",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Beneficios sociales .../ otros beneficios post-empleo",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Beneficios sociales .../ pensiones y jubilaciones",
- "root_type": "None"
- }
- ],
- "name": "Gastos de personal, directores y gerentes - Beneficios sociales de los trabajadores ",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal, directores y gerentes - Gerentes",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal, directores y gerentes - Indemnizaciones al personal",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal, directores y gerentes - Retribuciones al directorio",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal, directores y gerentes - Atenci\u00f3n al personal ",
- "root_type": "None"
- },
- {
- "name": "Compras - Categoria de productos 01",
- "root_type": "None"
- }
- ],
- "name": "Gastos de personal, directores y gerentes",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Producci\u00f3n encargada a terceros / comisi\u00f3n de ventas ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Producci\u00f3n encargada a terceros / verificaciones",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Producci\u00f3n encargada a terceros / comisi\u00f3n de cobranzas ",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Producci\u00f3n encargada a terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / agua",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / gas",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / energ\u00eda el\u00e9ctrica",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios / internet",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / cable",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / radio",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / tel\u00e9fono",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Servicios b\u00e1sicos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultoria / administrartiva ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / mercadotecnia ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / medioambiental ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / legal y tributaria ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / producci\u00f3n ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / auditor\u00eda y contable ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / otros ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / investigaci\u00f3n y desarrollo ",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Asesor\u00eda y consultor\u00eda ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / relaciones p\u00fablicas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / diarios y revistas",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / publicaciones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / televisi\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / articulos promocionales",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / radial",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / otros medios",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / publicidad",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Publicidad, publicaciones, relaciones p\u00fablicas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / intangibles ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / edificios y locales",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / inversi\u00f3n inmoviliaria ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / equipos diversos",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / unidades de transporte",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / combustible y lubricantes",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / muebles y enseres",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / herramientas",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / inmuebles, maquinaria y equipo ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / activos adquiridos en arrendamiento financiero ",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Mantenimiento y reparaciones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Alquileres / equipo de transporte",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Alquileres / terrenos",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Alquileres / equipos diversos",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Alquileres / edificaciones ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Alquileres / maquinarias y equipos de explotaci\u00f3n",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Alquileres",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Servicios de contratistas / vigilancia",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios de contratistas / guardian\u00eda",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios de contratistas / conserjer\u00eda",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Servicios de contratistas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ gastos de laboratorio",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos ...- Otros servicios ...- Gastos bancarios / mantenimiento de cuentas",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Otros servicios ...- Gastos bancarios / transferencias de fondos",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Otros servicios ...- Gastos bancarios / talonario de cheques",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Otros servicios ...- Gastos bancarios / otros servicios bancarios",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios ...- Otros servicios prestados .../ gastos bancarios",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ gastos notariales y de registro ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ legalizaciones",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ tr\u00e1mites judiciales",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ varios",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ centrales de riesgo",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Otros servicios prestados por terceros ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ correos ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ alojamiento",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ alimentaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ otros gastos de viaje ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ transporte, de pasajeros",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ transporte, de carga",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios ...- Transporte, correos .../ transporte ",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros -Transporte, correos y gastos de viaje ",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos por tributos - Gobierno regional ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Cotizaciones con car\u00e1cter de tributo",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos por tributos - Gobierno local / impuesto al patrimonio vehicular ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno local / licencia de funcionamiento ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno local / otros ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno local / arbitrios municipales y seguridad ciudadana ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno local / impuesto predial ",
- "root_type": "None"
- }
- ],
- "name": "Gastos por tributos - Gobierno local",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos por tributos - Otros gastos por tributos / otros ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Otros gastos por tributos / contribuci\u00f3n al SENATI ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Otros gastos por tributos / contribuci\u00f3n al SENCICO",
- "root_type": "None"
- }
- ],
- "name": "Gastos por tributos - Otros gastos por tributos ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Otros tributos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos por tributos - Gobierno central / c\u00e1nones ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno central / regal\u00edas mineras ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno central / impuesto a las transacciones financieras ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno central / otros ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno central / impuesto a los juegos de casino y m\u00e1quinas tragamonedas ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno central / impuesto general a las ventas y selectivo al consumo ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno central / impuesto temporal a los activos netos ",
- "root_type": "None"
- }
- ],
- "name": "Gastos por tributos - Gobierno central ",
- "root_type": "None"
- }
- ],
- "name": "Gastos por tributos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, inversiones inmobiliarias ",
- "root_type": "None"
- },
- {
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, activos adquiridos en arrendamiento financiero",
- "root_type": "None"
- },
- {
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, inmuebles, maquinaria y equipo",
- "root_type": "None"
- },
- {
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, intangibles ",
- "root_type": "None"
- }
- ],
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas, abandono de activos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / inversiones inmobiliarias",
- "root_type": "Expense"
- },
- {
- "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / activos biol\u00f3gicos",
- "root_type": "Expense"
- },
- {
- "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / inmuebles, maquinaria y equipo",
- "root_type": "Expense"
- },
- {
- "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / intangibles",
- "root_type": "Expense"
- },
- {
- "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / activos adquiridos en arrendamiento financiero",
- "root_type": "Expense"
- }
- ],
- "name": "Otros ...- Costo neto ... / Costo neto de enajenaci\u00f3n de activos inmovilizados ",
- "root_type": "None"
- }
- ],
- "name": "Otros gastos de gesti\u00f3n - Costo neto de enajenaci\u00f3n de activos inmovilizados y operaciones discontinuadas",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Gastos de investigaci\u00f3n y desarrollo",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Regal\u00edas",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Suministros ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros gastos de ...- Seguros / vehiculos",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de ...- Seguros / robo, desfalco",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de ...- Seguros / contra incendio",
- "root_type": "None"
- }
- ],
- "name": "Otros gastos de gesti\u00f3n - Seguros",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Licencias y derechos de vigencia",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Gesti\u00f3n medioambiental",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Suscripciones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros ...- Otros gastos de gesti\u00f3n / sanciones administrativas",
- "root_type": "None"
- },
- {
- "name": "Otros ...- Otros gastos de gesti\u00f3n / gastos extraordinarios ( )",
- "root_type": "Expense"
- },
- {
- "name": "Otros ...- Otros gastos de gesti\u00f3n / otros gastos ( )",
- "root_type": "Expense"
- },
- {
- "name": "Otros ...- Otros gastos de gesti\u00f3n / donaciones",
- "root_type": "None"
- }
- ],
- "name": "Otros gastos de gesti\u00f3n - Otros gastos de gesti\u00f3n ",
- "root_type": "None"
- }
- ],
- "name": "Otros gastos de gesti\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Gastos por participaciones en negocios conjuntos",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Participaci\u00f3n en los resultados de subsidiarias y afiliadas bajo el m\u00e9todo del valor patrimonial",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Obligaciones financieras",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo inmovilizado / activos biol\u00f3gicos",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo inmovilizado / inversiones inmobiliarias",
- "root_type": "None"
- }
- ],
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo inmovilizado",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / mercader\u00edas",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / productos terminados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta, inmuebles, maquinaria y equipo ",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta, inversi\u00f3n inmoviliaria ",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta, intangibles ",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta, activos biol\u00f3gicos",
- "root_type": "None"
- }
- ],
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta",
- "root_type": "None"
- }
- ],
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable",
- "root_type": "None"
- }
- ],
- "name": "P\u00e9rdida por medici\u00f3n de activos no financieros al valor razonable",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos ..- Participaci\u00f3n ../ participaci\u00f3n en los resultados de subsidiarias y asociadas bajo el m\u00e9todo del valor patrimonial ",
- "root_type": "None"
- },
- {
- "name": "Gastos ..- Participaci\u00f3n ../ participaciones en negocios conjuntos ",
- "root_type": "None"
- }
- ],
- "name": "Gastos financieros - Participaci\u00f3n en resultados de entidades relacionadas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos ...- Otros gastos financieros / primas por opciones",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Otros gastos financieros / gastos financieros en medici\u00f3n a valor descontado",
- "root_type": "None"
- }
- ],
- "name": "Gastos financieros - Otros gastos financieros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos financieros - Gastos en operaciones .../ pr\u00e9stamos de instituciones financieras y otras entidades",
- "root_type": "None"
- },
- {
- "name": "Gastos financieros - Gastos en operaciones .../ contratos de arrendamiento financiero",
- "root_type": "None"
- },
- {
- "name": "Gastos financieros - Gastos en operaciones .../ documentos vendidos o descontados",
- "root_type": "None"
- },
- {
- "name": "Gastos financieros - Gastos en operaciones .../ emisi\u00f3n y colocaci\u00f3n de instrumentos representativos de deuda y patrimonio",
- "root_type": "None"
- }
- ],
- "name": "Gastos financieros - Gastos en operaciones de endeudamiento y otros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos financieros - Gastos en operaciones de factoraje / gastos por menor valor ",
- "root_type": "None"
- }
- ],
- "name": "Gastos financieros - Gastos en operaciones de factoraje ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos ...- P\u00e9rdida por medici\u00f3n de activos y pasivos financieros al valor razonable / otros ",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- P\u00e9rdida por medici\u00f3n de activos y pasivos financieros al valor razonable / inversiones disponibles para la venta ",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- P\u00e9rdida por medici\u00f3n de activos y pasivos financieros al valor razonable / inversiones para negociaci\u00f3n ",
- "root_type": "None"
- }
- ],
- "name": "Gastos financieros - P\u00e9rdida por medici\u00f3n de activos y pasivos financieros al valor razonable",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos ...- Intereses por pr\u00e9stamos.../ contratos de arrendamiento financiero",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Intereses por pr\u00e9stamos .../ obligaciones comerciales (compra de mercaderia)",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Intereses por pr\u00e9stamos .../ otros instrumentos financieros por pagar (sobre giro bancario)",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Intereses por pr\u00e9stamos .../ obligaciones tributarias",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos ...- Intereses por ...- Prestamos de instituciones .../ otras entidades",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Intereses por ...- Prestamos de instituciones .../ instituciones financieras",
- "root_type": "None"
- }
- ],
- "name": "Gastos...- Intereses por pr\u00e9stamos .../ pr\u00e9stamos de instituciones financieras y otras entidades",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Intereses por pr\u00e9stamos .../ obligaciones emitidas",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Intereses por pr\u00e9stamos .../ documentos vendidos o descontados",
- "root_type": "None"
- }
- ],
- "name": "Gastos financieros - Intereses por pr\u00e9stamos y otras obligaciones",
- "root_type": "None"
- },
- {
- "name": "Gastos financieros - Diferencia de cambio",
- "root_type": "None"
- },
- {
- "name": "Gastos financieros - Descuentos concedidos por pronto pago",
- "root_type": "None"
- },
- {
- "name": "Gastos financieros - P\u00e9rdida por instrumentos financieros derivados",
- "root_type": "None"
- }
- ],
- "name": "Gastos financieros (gastos en operaciones de endudamiento, intereses,...)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / concesiones, licencias y otros derechos",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / costos de exploraci\u00f3n y desarrollo",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / otros activos intangibles",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / programas de computadora (software)",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / f\u00f3rmulas, dise\u00f1os y prototipos",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / patentes y propiedad industrial ",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de intangibles / amortizaci\u00f3n de intangibles, costo",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / patentes y propiedad industrial",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / otros activos intangibles",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / costos de exploraci\u00f3n y desarrollo",
- "root_type": "None"
- },
- {
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- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / programas de computadora (software)",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / f\u00f3rmulas, dise\u00f1os y prototipos",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de intangibles / amortizaci\u00f3n de intangibles, revaluaci\u00f3n",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Amortizaci\u00f3n de intangibles",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n / activos biol\u00f3gicos de origen animal",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
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- }
- ],
- "name": "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de inversiones inmobiliarias",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / costos de exploraci\u00f3n y desarrollo",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / patentes y propiedad industrial",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / plusval\u00eda mercantil ",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / programas de computadora (software)",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / f\u00f3rmulas, dise\u00f1os y prototipos",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / concesiones, licencias y otros derechos",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de intangibles",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / equipo de transporte",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / equipos diversos",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / edificaciones",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n",
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- },
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- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / muebles y enseres",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / herramientas y unidades de reemplazo",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de inmuebles maquinaria y equipo ",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Deterioro del valor de los activos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
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- "root_type": "None"
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- "root_type": "None"
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- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa, cuentas por cobrar diversas, relacionadas ",
- "root_type": "None"
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- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa, cuentas por cobrar comerciales, terceros ",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de .., cuentas por cobrar al personal, a los accionistas(socios)..",
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- }
- ],
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / desvalorizaci\u00f3n de existencias",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n ../ desvalorizaci\u00f3n de inversiones ., instrumentos financieros representativos de derecho patrimonial",
- "root_type": "None"
- }
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- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / desvalorizaci\u00f3n de inversiones mobiliarias",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Valuaci\u00f3n de activos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para gastos de responsabilidad social",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
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- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para protecci\u00f3n y remediaci\u00f3n del medio ambiente",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
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- "root_type": "None"
- }
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- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para garant\u00edas ",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Provisiones - Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del ..., actualizaci\u00f3n financiera",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Provisones - Provisi\u00f3n para litigios / provisi\u00f3n para litigios, costo",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para litigios",
- "root_type": "None"
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- {
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para reestructuraciones",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / otras provisiones",
- "root_type": "None"
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- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Provisiones",
- "root_type": "None"
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- {
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- {
- "children": [
- {
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- {
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- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inversiones inmobiliarias",
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- {
- "children": [
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- }
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- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos adquiridos en arrendamiento financiero ",
- "root_type": "None"
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- {
- "children": [
- {
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- "root_type": "None"
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- {
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- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / edificaciones",
- "root_type": "None"
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- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / equipos diversos",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos adquiridos en arrendamiento financiero .../ edificaciones",
- "root_type": "None"
- }
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- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos adquiridos en arrendamiento financiero, inversiones inmobiliarias",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
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- "root_type": "None"
- }
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- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n, costo de financiaci\u00f3n",
- "root_type": "None"
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- {
- "children": [
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- "root_type": "None"
- },
- {
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- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ equipo de transporte",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ maquinarias y equipos de explotaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ herramientas y unidades de reemplazo",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ muebles y enseres",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inmuebles, maquinaria y equipo, revaluaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ maquinarias y equipos de explotaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ edificaciones ",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inmuebles, maquinaria y equipo, costos de financiaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n .../ activos biol\u00f3gicos de origen animal",
- "root_type": "None"
- }
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- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n, costo",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Depreciaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Agotamiento / agotamiento de recursos naturales adquiridos",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Agotamiento",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "COSTO DE PRODUCCI\u00d3N "
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- {
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- },
- {
- "name": "ACTIVOS BIOL\u00d3GICOS"
- },
- {
- "name": "PRIMA POR OPERACIONES DE REPORTO"
- },
- {
- "name": "OTROS GASTOS"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "FISCALES"
- },
- {
- "name": "ORGANISMOS DE CONTROL"
- },
- {
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- },
- {
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- },
- {
- "name": "ACTIVOS NO CORRIENTES "
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- {
- "name": "CUENTAS POR COBRAR"
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- {
- "name": "COSTO DE VENTAS"
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- "name": "P\u00c9RDIDA POR MEDICI\u00d3N DE ACTIVOS NO FINANCIEROS AL VALOR RAZONABLE"
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- {
- "children": [
- {
- "name": "ARRENDAMIENTOS"
- },
- {
- "name": "POR PUBLICIDAD"
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- {
- "name": "OTROS"
- },
- {
- "name": "SEGUROS"
- },
- {
- "name": "MATERIALES Y SUMINISTROS"
- },
- {
- "name": "SERVICIOS Y MANTENIMIENTO"
- },
- {
- "name": "DEPRECIACI\u00d3N"
- },
- {
- "name": "AMORTIZACIONES"
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- {
- "name": "PROVISIONES"
- }
- ],
- "name": "GASTOS GENERALES"
- },
- {
- "children": [
- {
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- {
- "name": "PLUSVAL\u00cdA MERCANTIL (GOODWILL)"
- },
- {
- "name": "ACTIVOS BIOL\u00d3GICOS"
- },
- {
- "name": "PROPIEDADES DE INVERSI\u00d3N"
- },
- {
- "name": "CUENTAS Y DOCUMENTOS POR COBRAR"
- },
- {
- "name": "EXISTENCIAS"
- },
- {
- "name": "PROPIEDADES PLANTA Y EQUIPO"
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- ],
- "name": "GASTOS POR DETERIORO"
- }
- ],
- "name": "GASTOS"
- },
- {
- "children": [
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- },
- {
- "name": "Ingresos financieros - Dividendos ",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos financieros - Participaci\u00f3n en.../Participaci\u00f3n en result de subsidiarias y asociadas bajo m\u00e9todo de valor patrimonial",
- "root_type": "Income"
- },
- {
- "name": "Ingresos financieros - Participaci\u00f3n en.../Ingresos por participaciones en negocios conjuntos",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos financieros - Participaci\u00f3n en resultados de entidades relacionadas",
- "root_type": "None"
- },
- {
- "name": "Ingresos financieros - Ganancia por instrumento financiero derivado",
- "root_type": "Income"
- },
- {
- "name": "Ingresos financieros - Diferencia en Cambio (desajuste)",
- "root_type": "Income"
- },
- {
- "name": "Ingresos financieros - Descuentos obtenidos por pronto pago",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos financieros - Ganancia por.../Inversiones disponibles para la venta",
- "root_type": "Income"
- },
- {
- "name": "Ingresos financieros - Ganancia por.../Inversiones mantenidas para negociaci\u00f3n ",
- "root_type": "Income"
- },
- {
- "name": "Ingresos financieros - Ganancia por.../Otras",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos financieros - Ganancia por medici\u00f3n de activos y pasivos financieros al valor razonable",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ingresos ...- Rendimientos ganados / inversiones a ser mantenidas hasta vencimiento",
- "root_type": "Income"
- },
- {
- "name": "Ingresos ...- Rendimientos ganados / pr\u00e9stamos otorgados (Intereses Moratorios)",
- "root_type": "Income"
- },
- {
- "name": "Ingresos ...- Rendimientos ganados / instrumentos financieros representativos de derecho patrimonial",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos ...- Rendimientos ganados / cuentas por cobrar comerciales / Devengado",
- "root_type": "Income"
- },
- {
- "name": "Ingresos ...- Rendimientos ganados / cuentas por cobrar comerciales / Por Devengar",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos ...- Rendimientos ganados / cuentas por cobrar comerciales",
- "root_type": "None"
- },
- {
- "name": "Ingresos ...- Rendimientos ganados / dep\u00f3sitos en instituciones financieras",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos financieros - Rendimientos Ganados (moras e intereses cobrados)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ingresos...- Otros ingresos ... /ingresos financieros en medici\u00f3n a valor descontado (venta al cr\u00e9dito)",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos financieros - Otros ingresos financieros",
- "root_type": "None"
- }
- ],
- "name": "Ingresos financieros ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / productos terminados",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Activos biol\u00f3gicos",
- "root_type": "Income"
- },
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Inversiones inmobiliarias",
- "root_type": "Income"
- },
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Inmuebles, maquinaria y equipo",
- "root_type": "Income"
- },
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Intangibles",
- "root_type": "Income"
- }
- ],
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta ",
- "root_type": "None"
- },
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / mercader\u00edas",
- "root_type": "Income"
- }
- ],
- "name": "Ganancia por medici\u00f3n activos no financieros al valor razonable - Activo realizable ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ganancia por medici\u00f3n ...- Activo inmovilizado / activos biol\u00f3gicos",
- "root_type": "Income"
- },
- {
- "name": "Ganancia por medici\u00f3n ...- Activo inmovilizado / inversiones inmobiliarias",
- "root_type": "Income"
- }
- ],
- "name": "Ganancia por medici\u00f3n de activos no financieros al valor razonable - Activo inmovilizado",
- "root_type": "None"
- }
- ],
- "name": "Ganancia por medici\u00f3n de activos no financieros al valor razonable",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de intangibles",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de inversiones inmobiliarias",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de inmuebles, maquinaria y equipo",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de activos biol\u00f3gicos",
- "root_type": "Income"
- }
- ],
- "name": "Otros ingresos ...- Recuperaci\u00f3n de deterioro de cuentas de activos inmovilizados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n ... /cuentas de cobranza dudosa",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n .../ desvalorizaci\u00f3n de existencias",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n .../ desvalorizaci\u00f3n de inversiones mobiliarias",
- "root_type": "Income"
- }
- ],
- "name": "Otros ingresos ...- Recuperaci\u00f3n de cuentas de valuaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros ingresos ...- Alquileres / equipos diversos",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Alquileres / terrenos",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Alquileres / equipo de transporte",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Alquileres / edificaciones",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Alquileres / maquinarias y equipos de explotaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Otros ingresos de gesti\u00f3n - Alquileres",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / donaciones",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / reclamos al seguro",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / sudsidios gubernamentales ",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / otros ingresos de gesti\u00f3n",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / dividendos de acciones preferentes ( )",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / interes minoritario ( )",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / resultados por exposici\u00f3n a la inflaci\u00f3n ( )",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / ingresos extraordinarios ( )",
- "root_type": "Income"
- }
- ],
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / otros ingresos de gesti\u00f3n",
- "root_type": "None"
- }
- ],
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ inmuebles, maquinaria y equipo intangible",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ inversiones inmobiliarias",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ intangibles",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ activos biol\u00f3gicos",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ inversiones mobiliarias",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ activos adquiridos en arrendamiento financiero",
- "root_type": "Expense"
- }
- ],
- "name": "Otros ingresos ...- Enajenaci\u00f3n de activos inmovilizados ",
- "root_type": "None"
- },
- {
- "name": "Otros ingresos de gesti\u00f3n - Regalias",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos de gesti\u00f3n - Servicios en beneficio del personal",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos de gesti\u00f3n - Comisiones y corretajes",
- "root_type": "Income"
- }
- ],
- "name": "Otros ingresos de gesti\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Descuentos ...- Descuentos,rebajas y bonificaciones concedidos / relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Descuentos ...- Descuentos,rebajas y bonificaciones concedidos / terceros",
- "root_type": "Income"
- }
- ],
- "name": "Descuentos ...- Descuentos,rebajas y bonificaciones concedidos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "T\u00edtulos de Renta Fija",
- "root_type": "Asset"
- },
- {
- "name": "T\u00edtulos de Renta Variable",
- "root_type": "Asset"
- },
- {
- "name": "Depositos en efectivo",
- "root_type": "Asset"
- }
- ],
- "name": "En Custodia",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "T\u00edtulos de Renta Variable",
- "root_type": "Asset"
- },
- {
- "name": "Depositos en efectivo",
- "root_type": "Asset"
- },
- {
- "name": "T\u00edtulos de Renta Fija",
- "root_type": "Asset"
- }
- ],
- "name": "En Garant\u00eda",
- "root_type": "Asset"
- }
- ],
- "name": "VALORES Y BIENES RECIBIDOS DE TERCEROS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Administraci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Garant\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Inmobiliario",
- "root_type": "Asset"
- },
- {
- "name": "Titularizaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Fideicomisos mercantiles inscritos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Garant\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Administraci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Inmobiliario",
- "root_type": "Asset"
- }
- ],
- "name": "Encargos fiduciarios inscritos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Inmobiliario",
- "root_type": "Asset"
- },
- {
- "name": "Inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Administraci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Garant\u00eda",
- "root_type": "Asset"
- }
- ],
- "name": "Encargos fiduciarios no inscritos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Garant\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Administraci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Inmobiliario",
- "root_type": "Asset"
- }
- ],
- "name": "Fideicomisos mercantiles no inscritos",
- "root_type": "Asset"
- }
- ],
- "name": "Patrimonio de Negocios Fiduciarios"
- },
- {
- "name": "Intermediaci\u00f3n de valores"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intereses",
- "root_type": "Asset"
- },
- {
- "name": "Principal",
- "root_type": "Asset"
- }
- ],
- "name": "Fondos Colectivos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Principal",
- "root_type": "Asset"
- },
- {
- "name": "Intereses",
- "root_type": "Asset"
- }
- ],
- "name": "Fondos Administrados",
- "root_type": "Asset"
- }
- ],
- "name": "Patrimonio de Fondos de Inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Principal",
- "root_type": "Asset"
- },
- {
- "name": "Intereses",
- "root_type": "Asset"
- }
- ],
- "name": "Administraci\u00f3n de portafolio "
- }
- ],
- "name": "ADMINISTRACION DE RECURSOS DE TERCEROS"
- }
- ],
- "name": "Descuentos, rebajas y bonificaciones concedidos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Descuentos ...- Descuentos,rebajas y bonificaciones obtenidos / terceros",
- "root_type": "Income"
- },
- {
- "name": "Descuentos ...- Descuentos,rebajas y bonificaciones obtenidos / relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Descuentos ...- Descuentos, rebajas y bonificaciones obtenidos",
- "root_type": "None"
- }
- ],
- "name": "Descuentos, rebajas y bonificaciones obtenidos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo de origen animal ",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo de origen vegetal",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado - Activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n .../ costos de financiaci\u00f3n inversiones inmobiliarias, edificaciones",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, inversiones inmobiliarias",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, intangibles",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, activos biol\u00f3gicos en desarrollo, de origen vegetal",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, activos biol\u00f3gicos en desarrollo, de origen animal",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, activos biol\u00f3gicos en desarrollo ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, inmuebles, maquinaria y equipo, edificaciones ",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, inmuebles, ..., maquinarias y otros equipos de explotaci\u00f3n ",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, inmuebles, maquinaria y equipo",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado - Costos de financiaci\u00f3n capitalizados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / maquinarias y otros equipos de explotaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / otros equipos ",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipo de comunicaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipos diversos ",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / muebles y enseres",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipo de transporte",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipo de seguridad",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / edificaciones",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado - Inmuebles, maquinaria y equipo",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Intangibles / programas de computadora (software)",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Intangibles / costos de exploraci\u00f3n y desarrollo",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos ",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado - Intangibles",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Producc\u00edon de activo ...- Inversiones inmobiliarias / edificaciones",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado - Inversiones inmobiliarias",
- "root_type": "None"
- },
- {
- "name": "Acreedores por contra",
- "root_type": "Asset"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Bienes en garant\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Valores en garant\u00eda",
- "root_type": "Asset"
- }
- ],
- "name": "VALORES Y BIENES PROPIOS EN PODER DE TERCEROS"
- },
- {
- "children": [
- {
- "name": "Emisiones no colocadas ",
- "root_type": "Asset"
- }
- ],
- "name": "EMISIONES NO COLOCADAS"
- },
- {
- "children": [
- {
- "name": "Colaterales de las operaciones de reporto burs\u00e1til",
- "root_type": "Asset"
- }
- ],
- "name": "COLATERALES DE LAS OPERACIONES DE REPORTO BURSATIL"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de existencias de servicios",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Derechos sobre instrumentos financieros derivados",
- "root_type": "Asset"
- }
- ],
- "name": "OTRAS CUENTAS DE ORDEN DEUDORAS"
- },
- {
- "name": "Documentos Endosados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n ... / envases",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n ... / embalajes",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de envases y embalajes",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / existencias de productos en proceso ",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos agropecuarios y pisc\u00edcolas en proceso",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos extra\u00eddos en proceso de transformaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / otros productos en proceso ",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos inmuebles en proceso",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos en proceso de manufactura ",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de subproductos .../ desechos y desperdicios",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de subproductos .../ sub productos",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de subproductos, desechos y desperdicios",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de la producc\u00edon almacenada - Variaci\u00f3n de productos terminados / productos de extracci\u00f3n terminados",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / existencias de servicios terminados ",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / productos inmuebles terminados ",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / productos agropecuarios y pisc\u00edcolas terminados ",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / productos manufacturados",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas - Subproductos, desechos ... / subproductos, terceros",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Subproductos, desechos ... / subproductos, relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Subproductos , desechos y desperdicios / subproductos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Subproductos, desechos... / desechos y desperdicios, terceros ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Subproductos, desechos... / desechos y desperdicios, relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Subproductos , desechos y desperdicios / desechos y desperdicios",
- "root_type": "None"
- }
- ],
- "name": "Ventas - Subproductos, desechos y desperdicios",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Prestaci\u00f3n de servicios / terceros",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Prestaci\u00f3n de servicios / relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Prestaci\u00f3n de servicios",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas - Productos terminados / productos de extracci\u00f3n terminados, relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Productos terminados / productos de extracci\u00f3n terminados, terceros",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Productos terminados / productos de extracci\u00f3n terminados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Productos terminados / existencias de servicios, relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Productos terminados / existencias de servicios, terceros",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Productos terminados / existencias de servicios terminados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Productos terminados / productos inmuebles terminados, terceros",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Productos terminados / productos inmuebles terminados, relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Productos terminados / productos inmuebles terminados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, terceros",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Productos terminados / productos manufacturados, terceros",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Productos terminados / productos manufacturados, relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Productos terminados - Productos manufacturados ",
- "root_type": "None"
- }
- ],
- "name": "Ventas - Productos terminados ",
- "root_type": "None"
- },
- {
- "name": "Ventas - Software",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas - Devoluciones - Prestaci\u00f3n de servicios / terceros",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones - Prestaci\u00f3n de servicios / relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones - Prestaci\u00f3n de servicios ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Subproductos, desechos .../ subproductos",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Subproductos, desechos ... / desechos y desperdicios",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones ...- Subproductos, desechos y desperdicios, terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas agropecuarias y pisc\u00edcolas ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas otras ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas de extracc\u00edon ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas inmuebles ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercaderias relacionadas / mercader\u00edas manufacturadas ",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones sobre ventas / mercader\u00edas relacionadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Subproductos, desechos .../ subproductos ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Subproductos, desechos ... / desechos y desperdicios ",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones ...- Subproductos, desechos y desperdicios, relacionadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Productos terminados .../ productos inmuebles terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados .../ existencias de servicios terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados .../ productos agropecuarios y pisc\u00edcolas terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados .../ productos de extracc\u00edon terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados .../ productos manufacturados",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones ...- Productos terminados, relacionadas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Productos terminados terceros / productos agropecuarios y pisc\u00edcolas terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados terceros / existencias de servicios terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados terceros / productos de extracc\u00edon terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados terceros / productos manufacturados ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados terceros / productos inmuebles terminados",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones sobre ventas / productos terminados terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas de extracc\u00edon",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas otras",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas inmuebles",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas manufacturadas - Categoria de productos 01",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas manufacturadas ",
- "root_type": "None"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas agropecuarias y pisc\u00edcolas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones sobre ventas - Mercader\u00edas terceros",
- "root_type": "None"
- }
- ],
- "name": "Ventas - Devoluciones sobre ventas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas otras, relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas otras, terceros (Venta Diferida)",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas otras",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, terceros",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas, relacionadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas terceros - Categoria de productos 01",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas, terceros",
- "root_type": "None"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas inmuebles, relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas inmuebles, terceros",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas inmuebles",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, terceros",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n",
- "root_type": "None"
- }
- ],
- "name": "Ventas - Mercader\u00edas",
- "root_type": "None"
- }
- ],
- "name": "Ventas (Ingresos)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Impuesto a la ...- Impuesto a la renta /diferido",
- "root_type": "Expense"
- },
- {
- "name": "Impuesto a la ...- Impuesto a la renta /corriente",
- "root_type": "Expense"
- }
- ],
- "name": "Impuesto a la renta ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Determinaci\u00f3n del resultado del ejercicio - Utilidad",
- "root_type": "Income"
- },
- {
- "name": "Determinaci\u00f3n del resultado del ejercicio - P\u00e9rdida",
- "root_type": "Income"
- }
- ],
- "name": "Determinaci\u00f3n del resultado del ejercicio",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valor agregado - Valor agregado",
- "root_type": "None"
- }
- ],
- "name": "Valor agregado",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Margen comercial - Margen comercial",
- "root_type": "None"
- }
- ],
- "name": "Margen comercial (Saldos intermediarios de gesti\u00f3n)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Producci\u00f3n del ejercicio - Producci\u00f3n de servicios ",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n del ejercicio - Producci\u00f3n de activo inmovilizado",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n del ejercicio - Producci\u00f3n de bienes",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n del ejercicio",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Participaciones de ...- Participaci\u00f3n de los trabajadores / corriente",
- "root_type": "Expense"
- },
- {
- "name": "Participaciones de ...- Participaci\u00f3n de los trabajadores / diferida",
- "root_type": "Expense"
- }
- ],
- "name": "Participaciones de los trabajadores",
- "root_type": "None"
- }
- ],
- "name": "Cuentas de Ganancias y Perdidas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Acreedoras por el contrario",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores entregados - Activos realizables entregados en consignaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores entregados - Letras o efectos descontados y responsabilidad / reponsb. por LT o efectos desc. 00.2.000",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Letras o efectos descontados y responsabilidad / LT/.o efectos descontados 00.1.000",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores entregados - Letras o efectos descontados y responsabilidad ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores entregados - Bienes en pr\u00e9stamo, custodia y no capitalizables / bienes en custodia ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Bienes en pr\u00e9stamo, custodia y no capitalizables / bienes en pr\u00e9stamo ",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores entregados - Bienes en pr\u00e9stamo, custodia y no capitalizables ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / intangibles ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / cuentas por cobrar ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / existencias",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / inversi\u00f3n mobiliaria ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / inmuebles, maquinaria y equipo",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / cartas fianza ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / inversi\u00f3n inmobiliaria ",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda ",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores entregados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compromisos sobre instrumentos financieros derivados - Contratos a futuro",
- "root_type": "None"
- },
- {
- "name": "Compromisos sobre instrumentos financieros derivados - Permutas financieras (swap)",
- "root_type": "None"
- },
- {
- "name": "Compromisos sobre instrumentos financieros derivados - Contratos a t\u00e9rmino (forward) ",
- "root_type": "None"
- },
- {
- "name": "Compromisos sobre instrumentos financieros derivados - Contratos de opci\u00f3n ",
- "root_type": "None"
- }
- ],
- "name": "Compromisos sobre instrumentos financieros derivados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores recibidos - Activos realizables recibidos en consignaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores ...- Bienes de uso / bienes recibidos por embargos, 00.5.001",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Bienes de uso / respons. por bienes recib. p, 00.6.001",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores ...- Bienes de uso / respons. control bienes de uso, bienes de uso muebles enseres, 00.4.001",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Bienes de uso / respons. control bienes de uso, bienes de uso equipos diversos, 00.4.002",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores ...- Bienes de uso / respons. control bienes de uso, 00.4.000",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores ...- Bienes de uso / inventario de bienes de uso, muebles y enseres, 00.3.001",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Bienes de uso / inventario de bienes de uso, equipos diversos, 00.3.002",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores ...- Bienes de uso / inventario de bienes de uso, 00.3.000",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores recibidos - Bienes de uso ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores ...- Bienes recibidos en pr\u00e9stamo y custodia / bienes recibidos en custodia ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Bienes recibidos en pr\u00e9stamo y custodia / bienes recibidos en pr\u00e9stamo ",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores recibidos - Bienes recibidos en pr\u00e9stamo y custodia ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / existencias",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / inversi\u00f3n mobiliaria ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / inversi\u00f3n inmobiliaria ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / inmuebles, maquinaria y equipo ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / intangibles",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / cuentas por cobrar ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / cartas fianza",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores recibidos - Valores y bienes recibidos en garant\u00eda ",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores recibidos ",
- "root_type": "None"
- },
- {
- "name": "Cuentas de orden acreedoras ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otras cuentas de orden acreedoras - Diversas",
- "root_type": "None"
- }
- ],
- "name": "Otras cuentas de orden acreedoras ",
- "root_type": "None"
- },
- {
- "name": "Deudoras por contra ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Derechos sobre instrumentos financieros derivados - Contratos a t\u00e9rmino (forward)",
- "root_type": "None"
- },
- {
- "name": "Derechos sobre instrumentos financieros derivados - Contratos de opci\u00f3n ",
- "root_type": "None"
- },
- {
- "name": "Derechos sobre instrumentos financieros derivados - Permutas financieras (swap) ",
- "root_type": "None"
- },
- {
- "name": "Derechos sobre instrumentos financieros derivados - Contratos a futuro ",
- "root_type": "None"
- }
- ],
- "name": "Derechos sobre instrumentos financieros derivados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otras cuentas de orden deudoras - Diversas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otras cuentas de orden deudoras - Bienes dados de baja / suministros ",
- "root_type": "None"
- },
- {
- "name": "Otras cuentas de orden deudoras - Bienes dados de baja / inmuebles, maquinaria y equipo",
- "root_type": "None"
- }
- ],
- "name": "Otras cuentas de orden deudoras - Bienes dados de baja ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otras cuentas de orden deudoras - Contratos aprobados / contratos en ejecuci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Otras cuentas de orden deudoras - Contratos aprobados / contratos en tr\u00e1mite ",
- "root_type": "None"
- }
- ],
- "name": "Otras cuentas de orden deudoras - Contratos aprobados ",
- "root_type": "None"
- }
- ],
- "name": "Otras cuentas de orden deudoras",
- "root_type": "None"
- }
- ],
- "name": "Cuentas de Orden",
- "root_type": "None"
- }
- ],
- "name": "Per\u00fa - PCGE 2010",
- "root_type": "None"
- }
-}
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/charts/at_austria_chart_template.json b/erpnext/setup/doctype/company/charts/at_austria_chart_template.json
deleted file mode 100644
index 23dfe67..0000000
--- a/erpnext/setup/doctype/company/charts/at_austria_chart_template.json
+++ /dev/null
@@ -1,2426 +0,0 @@
-{
- "name": "Austria - Chart of Accounts",
- "root": {
- "children": [
- {
- "children": [
- {
- "name": "5500 bis 5590 Verbrauch von Werkzeugen und anderen Erzeugungshilfsmittel",
- "root_type": "Expense"
- },
- {
- "name": "Wareneinkauf igErwerb 20 % VSt/20 % USt",
- "root_type": "Expense"
- },
- {
- "name": "Wareneinkauf igErwerb 10 % VSt/10 % USt",
- "root_type": "Expense"
- },
- {
- "name": "5400 bis 5490 Verbrauch von Betriebsstoffen",
- "root_type": "Expense"
- },
- {
- "name": "Skontoertr\u00e4ge auf sonstige bezogene Herstellungsleistungen",
- "root_type": "Income"
- },
- {
- "name": "5100 bis 5190 Verbrauch an Rohstoffen",
- "root_type": "Expense"
- },
- {
- "name": "5300 bis 5390 Verbrauch von Hilfsstoffen",
- "root_type": "Expense"
- },
- {
- "name": "5700 bis 5790 Sonstige bezogene Herstellungsleistungen",
- "root_type": "Expense"
- },
- {
- "name": "Wareneinkauf 20 %",
- "root_type": "Expense"
- },
- {
- "name": "Wareneinkauf igErwerb ohne Vorsteuerabzug und 10 % USt",
- "root_type": "Expense"
- },
- {
- "name": "Wareneinkauf igErwerb ohne Vorsteuerabzug und 20 % USt",
- "root_type": "Expense"
- },
- {
- "name": "Aufwandsstellenrechnung",
- "root_type": "Expense"
- },
- {
- "name": "5200 bis 5290 Verbrauch von bezogenen Fertig- und Einzelteilen",
- "root_type": "Expense"
- },
- {
- "name": "5600 bis 5690 Verbrauch von Brenn- und Treibstoffen, Energie und Wasser",
- "root_type": "Expense"
- },
- {
- "name": "Skontoertr\u00e4ge auf Materialaufwand",
- "root_type": "Income"
- }
- ],
- "name": "Summe Wareneinsatz"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Rezerwa z tytu\u0142u odroczonego podatku dochodowego"
- },
- {
- "children": [
- {
- "name": "Rezerwa d\u0142ugoterminowa na \u015bwiadczenia emerytalne i podobne"
- },
- {
- "name": "Rezerwa kr\u00f3tkoterminowa na \u015bwiadczenia emerytalne i podobne"
- }
- ],
- "name": "Rezerwa na \u015bwiadczenia"
- },
- {
- "children": [
- {
- "name": "Pozosta\u0142e rezerwy kr\u00f3tkoterminowe"
- },
- {
- "name": "Pozosta\u0142e rezerwy d\u0142ugoterminowe"
- }
- ],
- "name": "Pozosta\u0142e rezerwy"
- }
- ],
- "name": "Rezerwy"
- },
- {
- "name": "Kapita\u0142 podstawowy"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inne rozliczenia mi\u0119dzyokresowe d\u0142ugoterminowe"
- },
- {
- "name": "Inne rozliczenia mi\u0119dzyokresowe kr\u00f3tkoterminowe"
- }
- ],
- "name": "Inne rozliczenia mi\u0119dzyokresowe"
- },
- {
- "name": "Ujemna warto\u015b\u0107 firmy"
- }
- ],
- "name": "Rozliczenia mi\u0119dzyokresowe"
- },
- {
- "children": [
- {
- "name": "Zak\u0142adowy fundusz \u015bwiadcze\u0144 socjalnych"
- },
- {
- "children": [
- {
- "name": "Zak\u0142adowy fundusz rehabilitacji os\u00f3b niepe\u0142nosprawnych"
- },
- {
- "name": "Fundusz nagr\u00f3d"
- },
- {
- "name": "Fundusz na remont zasob\u00f3w mieszkaniowych"
- }
- ],
- "name": "Inne fundusze specjalne"
- }
- ],
- "name": "Fundusze specjalne"
- },
- {
- "children": [
- {
- "name": "Podatek dochodowy od os\u00f3b prawnych"
- },
- {
- "name": "Inne obowi\u0105zkowe obci\u0105\u017cenia wyniku finansowego"
- }
- ],
- "name": "Podatek dochodowy i inne obowi\u0105zkowe obci\u0105\u017cenia wyniku finansowego"
- },
- {
- "name": "Rozliczenia wyniku finansowego"
- },
- {
- "children": [
- {
- "name": "Kapita\u0142 rezerwowy"
- },
- {
- "name": "Kapita\u0142 zapasowy"
- },
- {
- "name": "Kapita\u0142y wydzielone w jednostce statutowej i zak\u0142adach (oddzia\u0142ach) samodzielnie sporz\u0105dzaj\u0105cych bilans"
- },
- {
- "name": "Kapita\u0142 z aktualizacji wyceny"
- }
- ],
- "name": "Pozosta\u0142e kapita\u0142y i fundusze"
- },
- {
- "name": "Wynik finansowy"
- }
- ],
- "name": "Kapita\u0142y w\u0142asne i wynik finansowy"
- },
- {
- "children": [
- {
- "name": "8600 bis 8690 Aufl\u00f6sung unversteuerten R\u00fccklagen"
- },
- {
- "name": "Gewinabfuhr bzw. Verlust\u00fcberrechnung aus Ergebnisabf\u00fchrungsvertr\u00e4gen"
- },
- {
- "name": "8100 bis 8130 Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge",
- "root_type": "Income"
- },
- {
- "name": "nicht ausgenutzte Lieferantenskonti",
- "root_type": "Expense"
- },
- {
- "name": "Erl\u00f6se aus dem Abgang von Wertpapieren des Umlaufverm\u00f6gens",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se aus dem Abgang von Beteiligungen",
- "root_type": "Income"
- },
- {
- "name": "8700 bis 8740 Aufl\u00f6sung von Kapitalr\u00fccklagen"
- },
- {
- "name": "8260 bis 8270 Aufwendungen aus sonst. Fiananzanlagen und aus Wertpapieren des Umlaufverm\u00f6gens",
- "root_type": "Expense"
- },
- {
- "name": "8450 bis 8490 Au\u00dferordentliche Aufwendungen",
- "root_type": "Expense"
- },
- {
- "name": "Buchwert abgegangener sonstiger Finanzanlagen",
- "root_type": "Income"
- },
- {
- "name": "8220 bis 8250 Aufwendungen aus Beteiligungen",
- "root_type": "Expense"
- },
- {
- "name": "Ertr\u00e4ge aus dem Abgang von und der Zuschreibung zu Finanzanlagen",
- "root_type": "Income"
- },
- {
- "name": "8800 bis 8890 Zuweisung von unversteuerten R\u00fccklagen"
- },
- {
- "name": "8050 bis 8090 Ertr\u00e4ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm\u00f6gens",
- "root_type": "Income"
- },
- {
- "name": "8280 bis 8340 Zinsen und \u00e4hnliche Aufwendungem",
- "root_type": "Expense"
- },
- {
- "name": "8750 bis 8790 Aufl\u00f6sung von Gewinnr\u00fccklagen"
- },
- {
- "name": "Buchwert abgegangener Beteiligungen",
- "root_type": "Income"
- },
- {
- "name": "8500 bis 8590 Steuern vom Einkommen und vom Ertrag"
- },
- {
- "name": "Erl\u00f6se aus dem Abgang von sonstigen Finanzanlagen",
- "root_type": "Income"
- },
- {
- "name": "Buchwert abgegangener Wertpapiere des Umlaufverm\u00f6gens",
- "root_type": "Income"
- },
- {
- "name": "8400 bis 8440 Au\u00dferordentliche Ertr\u00e4ge",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge aus dem Abgang von und der Zuschreibung zu Wertpapieren des Umlaufverm\u00f6gens",
- "root_type": "Income"
- },
- {
- "name": "8000 bis 8040 Ertr\u00e4ge aus Beteiligungen",
- "root_type": "Income"
- }
- ],
- "name": "Summe Finanzertr\u00e4ge und Aufwendungen"
- },
- {
- "children": [
- {
- "name": "Hebezeuge und Montageanlagen",
- "root_type": "Asset"
- },
- {
- "name": "Aufwendungen f\u00fcs das Ingangssetzen u. Erweitern eines Betriebes",
- "root_type": "Asset"
- },
- {
- "name": "Anlagen im Bau",
- "root_type": "Asset"
- },
- {
- "name": "Vorrichtungen, Formen und Modelle",
- "root_type": "Asset"
- },
- {
- "name": "Kumulierte Abschreibungen",
- "root_type": "Asset"
- },
- {
- "name": "Kumulierte Abschreibungen",
- "root_type": "Asset"
- },
- {
- "name": "Maschinenwerkzeuge",
- "root_type": "Asset"
- },
- {
- "name": "Wohn- und Sozialgeb\u00e4ude auf eigenem Grund",
- "root_type": "Asset"
- },
- {
- "name": "Wohn- und Sozialgeb\u00e4ude auf fremdem Grund",
- "root_type": "Asset"
- },
- {
- "name": "Marken, Warenzeichen und Musterschutzrechte",
- "root_type": "Asset"
- },
- {
- "name": "Geringwertige Verm\u00f6gensgegenst\u00e4nde, soweit nicht im Erzeugungsprozess verwendet",
- "root_type": "Asset"
- },
- {
- "name": "Grundst\u00fcckseinrichtunten auf fremdem Grund",
- "root_type": "Asset"
- },
- {
- "name": "Patentrechte und Lizenzen",
- "root_type": "Asset"
- },
- {
- "name": "Bauliche Investitionen in fremden (gepachteten) Wohn- und Sozialgeb\u00e4uden",
- "root_type": "Asset"
- },
- {
- "name": "Anteile an verbundenen Unternehmen",
- "root_type": "Asset"
- },
- {
- "name": "Kumulierte Abschreibungen",
- "root_type": "Asset"
- },
- {
- "name": "Beteiligungen an angeschlossenen (assoziierten) Unternehmen",
- "root_type": "Asset"
- },
- {
- "name": "B\u00fcromaschinen, EDV - Anlagen",
- "root_type": "Asset"
- },
- {
- "name": "Gesch\u00e4fts(Firmen)wert",
- "root_type": "Asset"
- },
- {
- "name": "Ausleihungen an verbundene Unternehmen",
- "root_type": "Asset"
- },
- {
- "name": "Beheizungs- und Beleuchtungsanlagen",
- "root_type": "Asset"
- },
- {
- "name": "Sonstige Ausleihungen",
- "root_type": "Asset"
- },
- {
- "name": "Andere Betriebs- und Gesch\u00e4ftsausstattung",
- "root_type": "Asset"
- },
- {
- "name": "Anteile an Personengesellschaften ohne Beteiligungscharakter",
- "root_type": "Asset"
- },
- {
- "name": "Antriebsmaschinen",
- "root_type": "Asset"
- },
- {
- "name": "LKW",
- "root_type": "Asset"
- },
- {
- "name": "Transportanlagen",
- "root_type": "Asset"
- },
- {
- "name": "920 bis 930 Festverzinsliche Wertpapiere des Anlageverm\u00f6gens",
- "root_type": "Asset"
- },
- {
- "name": "Genossenschaften ohne Beteiligungscharakter",
- "root_type": "Asset"
- },
- {
- "name": "Bebaute Grundst\u00fccke (Grundwert)",
- "root_type": "Asset"
- },
- {
- "name": "Geringwertige Verm\u00f6gensgegenst\u00e4nde, soweit im Erzeugerprozess verwendet",
- "root_type": "Asset"
- },
- {
- "name": "940 bis 970 Sonstige Finanzanlagen, Wertrechte",
- "root_type": "Asset"
- },
- {
- "name": "Andere Erzeugungshilfsmittel",
- "root_type": "Asset"
- },
- {
- "name": "Geleistete Anzahlungen",
- "root_type": "Asset"
- },
- {
- "name": "Allgemeine Werkzeuge und Handwerkzeuge",
- "root_type": "Asset"
- },
- {
- "name": "Geleistete Anzahlungen",
- "root_type": "Asset"
- },
- {
- "name": "Geleistete Anzahlungen",
- "root_type": "Asset"
- },
- {
- "name": "Betriebs- und Gesch\u00e4ftsgeb\u00e4ude auf eigenem Grund",
- "root_type": "Asset"
- },
- {
- "name": "Betriebs- und Gesch\u00e4ftsgeb\u00e4ude auf fremdem Grund",
- "root_type": "Asset"
- },
- {
- "name": "Kumulierte Abschreibungen",
- "root_type": "Asset"
- },
- {
- "name": "Datenverarbeitungsprogramme",
- "root_type": "Asset"
- },
- {
- "name": "Grundst\u00fcckseinrichtunten auf eigenem Grund",
- "root_type": "Asset"
- },
- {
- "name": "Konzessionen",
- "root_type": "Asset"
- },
- {
- "name": "Sonstige Beteiligungen",
- "root_type": "Asset"
- },
- {
- "name": "Bauliche Investitionen in fremden (gepachteten) Betriebs- und Gesch\u00e4ftsgeb\u00e4uden",
- "root_type": "Asset"
- },
- {
- "name": "Beteiligungen an Gemeinschaftunternehmen",
- "root_type": "Asset"
- },
- {
- "name": "44 bis 49 Sonstige Maschinen und maschinelle Anlagen",
- "root_type": "Asset"
- },
- {
- "name": "PKW",
- "root_type": "Asset"
- },
- {
- "name": "Pacht- und Mietrechte",
- "root_type": "Asset"
- },
- {
- "name": "Ausleihungen an verbundene Unternehmen, mit denen ein Beteiligungsverh\u00e4lnis besteht",
- "root_type": "Asset"
- },
- {
- "name": "Nachrichten- und Kontrollanlagen",
- "root_type": "Asset"
- },
- {
- "name": "Anteile an Kapitalgesellschaften ohne Beteiligungscharakter",
- "root_type": "Asset"
- },
- {
- "name": "Fertigungsmaschinen",
- "root_type": "Asset"
- },
- {
- "name": "Gebinde",
- "root_type": "Asset"
- },
- {
- "name": "Kumulierte Abschreibungen",
- "root_type": "Asset"
- },
- {
- "name": "Kumulierte Abschreibungen",
- "root_type": "Asset"
- },
- {
- "name": "Energieversorgungsanlagen",
- "root_type": "Asset"
- },
- {
- "name": "Andere Bef\u00f6rderungsmittel",
- "root_type": "Asset"
- },
- {
- "name": "Grundst\u00fccksgleiche Rechte",
- "root_type": "Asset"
- },
- {
- "name": "Anteile an Investmentfonds",
- "root_type": "Asset"
- },
- {
- "name": "Unbebaute Grundst\u00fccke",
- "root_type": "Asset"
- }
- ],
- "name": "Summe Kontoklasse 0 Anlageverm\u00f6gen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Aktywa z tytu\u0142u odroczonego podatku dochodowego"
- },
- {
- "name": "Inne rozliczenia mi\u0119dzyokresowe"
- }
- ],
- "name": "Pozosta\u0142e rozliczenia mi\u0119dzyokresowe"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Produkty gotowe w magazynie",
- "root_type": "Asset"
- },
- {
- "name": "Produkty gotowe poza jednostk\u0105",
- "root_type": "Asset"
- }
- ],
- "name": "Produkty gotowe"
- },
- {
- "name": "P\u00f3\u0142produkty",
- "root_type": "Asset"
- }
- ],
- "name": "Produkty i p\u00f3\u0142produkty"
- },
- {
- "children": [
- {
- "name": "Czynne rozliczenia mi\u0119dzyokresowe koszt\u00f3w"
- },
- {
- "name": "Bierne rozliczenia mi\u0119dzyokresowe koszt\u00f3w"
- }
- ],
- "name": "Rozliczenia mi\u0119dzyokresowe koszt\u00f3w"
- },
- {
- "children": [
- {
- "name": "Odchylenia z tytu\u0142u aktualizacji warto\u015bci zapas\u00f3w produkt\u00f3w",
- "root_type": "Asset"
- },
- {
- "name": "Odchylenia od cen ewidencyjnych produkt\u00f3w",
- "root_type": "Asset"
- }
- ],
- "name": "Odchylenia od cen ewidencyjnych produkt\u00f3w"
- }
- ],
- "name": "Produkty i rozliczenia mi\u0119dzyokresowe"
- },
- {
- "children": [
- {
- "name": "Amortyzacja",
- "root_type": "Expense"
- },
- {
- "name": "Pozosta\u0142e koszty rodzajowe",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Pozosta\u0142e \u015bwiadczenia",
- "root_type": "Expense"
- },
- {
- "name": "Odpisy na zak\u0142adowy fundusz \u015bwiadcze\u0144 socjalnych lub \u015bwiadczenia urlopowe",
- "root_type": "Expense"
- },
- {
- "name": "Sk\u0142adki na ubezpieczenia spo\u0142eczne, FP, FG\u015aP",
- "root_type": "Expense"
- }
- ],
- "name": "Ubezpieczenia spo\u0142eczne i inne \u015bwiadczenia"
- },
- {
- "children": [
- {
- "name": "Podatek od nieruchomo\u015bci",
- "root_type": "Expense"
- },
- {
- "name": "Op\u0142aty s\u0105dowe, prawnicze i notarialne",
- "root_type": "Expense"
- },
- {
- "name": "Koncesje",
- "root_type": "Expense"
- },
- {
- "name": "Pozosta\u0142e podatki i op\u0142aty",
- "root_type": "Expense"
- },
- {
- "name": "Op\u0142aty i prowizje bankowe",
- "root_type": "Expense"
- },
- {
- "name": "Podatek akcyzowy",
- "root_type": "Expense"
- },
- {
- "name": "Op\u0142aty skarbowe",
- "root_type": "Expense"
- },
- {
- "name": "VAT niepodlegaj\u0105cy odliczeniu",
- "root_type": "Expense"
- },
- {
- "name": "Podatek od \u015brodk\u00f3w transportowych",
- "root_type": "Expense"
- }
- ],
- "name": "Podatki i op\u0142aty"
- },
- {
- "children": [
- {
- "name": "Wynagrodzenia os\u00f3b dora\u017anie zatrudnionych",
- "root_type": "Expense"
- },
- {
- "name": "Wynagrodzenia pracownik\u00f3w",
- "root_type": "Expense"
- }
- ],
- "name": "Wynagrodzenia"
- },
- {
- "children": [
- {
- "name": "Zu\u017cycie paliwa do \u015brodk\u00f3w transportu",
- "root_type": "Expense"
- },
- {
- "name": "Zu\u017cycie innych materia\u0142\u00f3w",
- "root_type": "Expense"
- },
- {
- "name": "Zu\u017cycie surowc\u00f3w do wytwarzania produkt\u00f3w",
- "root_type": "Expense"
- },
- {
- "name": "Zu\u017cycie materia\u0142\u00f3w biurowych",
- "root_type": "Expense"
- },
- {
- "name": "Zu\u017cycie energii",
- "root_type": "Expense"
- }
- ],
- "name": "Zu\u017cycie materia\u0142\u00f3w i energii"
- },
- {
- "children": [
- {
- "name": "Us\u0142ugi celne",
- "root_type": "Expense"
- },
- {
- "name": "Us\u0142ugi graficzne i drukarskie",
- "root_type": "Expense"
- },
- {
- "name": "Us\u0142ugi telekomunikacyjne",
- "root_type": "Expense"
- },
- {
- "name": "Us\u0142ugi kurierskie i transportowe",
- "root_type": "Expense"
- },
- {
- "name": "Us\u0142ugi remontowe",
- "root_type": "Expense"
- },
- {
- "name": "Pozosta\u0142e us\u0142ugi",
- "root_type": "Expense"
- },
- {
- "name": "Us\u0142ugi pocztowe",
- "root_type": "Expense"
- },
- {
- "name": "Analizy sanitarne",
- "root_type": "Expense"
- }
- ],
- "name": "Us\u0142ugi obce"
- }
- ],
- "name": "Koszty wed\u0142ug rodzaj\u00f3w"
- },
- {
- "name": "\u015awiadczenia na rzecz pracownik\u00f3w",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Koszty zgromadzone",
- "root_type": "Expense"
- },
- {
- "name": "Koszty nie wliczane do warto\u015bci sprzeda\u017cy",
- "root_type": "Expense"
- },
- {
- "name": "Przypadaj\u0105ce na przysz\u0142e okresy",
- "root_type": "Expense"
- },
- {
- "name": "Nie podlegaj\u0105ce rozliczeniu w czasie",
- "root_type": "Expense"
- }
- ],
- "name": "Rozliczenie koszt\u00f3w"
- }
- ],
- "name": "Koszty wed\u0142ug rodzaj\u00f3w i ich rozliczenie"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Sprzeda\u017c produkt\u00f3w na kraj",
- "root_type": "Income"
- },
- {
- "name": "Sprzeda\u017c produkt\u00f3w na eksport",
- "root_type": "Income"
- },
- {
- "name": "Sprzeda\u017c us\u0142ug na kraj",
- "root_type": "Income"
- },
- {
- "name": "Sprzeda\u017c us\u0142ug na eksport",
- "root_type": "Income"
- }
- ],
- "name": "Sprzeda\u017c produkt\u00f3w"
- },
- {
- "name": "Straty nadzwyczajne",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Otrzymane dotacje",
- "root_type": "Income"
- },
- {
- "name": "Przychody z us\u0142ug socjalnych",
- "root_type": "Income"
- },
- {
- "name": "Przychody ze zbycia niefinansowych aktyw\u00f3w trwa\u0142ych",
- "root_type": "Income"
- },
- {
- "name": "Inne pozosta\u0142e przychody operacyjne",
- "root_type": "Income"
- },
- {
- "name": "Przychody ze wzrostu warto\u015bci niefinansowych aktyw\u00f3w trwa\u0142ych",
- "root_type": "Income"
- }
- ],
- "name": "Pozosta\u0142e przychody operacyjne"
- },
- {
- "children": [
- {
- "name": "Sprzeda\u017c wysy\u0142kowa towar\u00f3w",
- "root_type": "Income"
- },
- {
- "name": "Sprzeda\u017c detaliczna towar\u00f3w",
- "root_type": "Income"
- },
- {
- "name": "Sprzeda\u017c hurtowa towar\u00f3w",
- "root_type": "Income"
- },
- {
- "name": "Prowizja komisowa",
- "root_type": "Income"
- }
- ],
- "name": "Sprzeda\u017c towar\u00f3w"
- },
- {
- "children": [
- {
- "name": "Warto\u015b\u0107 sprzedanych towar\u00f3w w sprzeda\u017cy detalicznej",
- "root_type": "Expense"
- },
- {
- "name": "Warto\u015b\u0107 sprzedanych towar\u00f3w w sprzeda\u017cy wysy\u0142kowej",
- "root_type": "Expense"
- },
- {
- "name": "Warto\u015b\u0107 sprzedanych towar\u00f3w w sprzeda\u017cy hurtowej",
- "root_type": "Expense"
- },
- {
- "name": "Prowizja komisowa",
- "root_type": "Expense"
- }
- ],
- "name": "Warto\u015b\u0107 sprzedanych towar\u00f3w w cenach zakupu"
- },
- {
- "children": [
- {
- "name": "Koszt wytworzenia wyrob\u00f3w gotowych wydanych do w\u0142asnych sklep\u00f3w",
- "root_type": "Expense"
- },
- {
- "name": "Koszt wytworzenia produkt\u00f3w uznanych za niedobory",
- "root_type": "Expense"
- },
- {
- "name": "Koszt wytworzenia \u015bwiadcze\u0144 na rzecz \u015brodk\u00f3w trwa\u0142ych w budowie",
- "root_type": "Expense"
- },
- {
- "name": "Koszt wytworzenia zako\u0144czonych prac rozwojowych",
- "root_type": "Expense"
- },
- {
- "name": "Koszt zaniechania okre\u015blonego rodzaju dzia\u0142alno\u015bci",
- "root_type": "Expense"
- }
- ],
- "name": "Koszt obrot\u00f3w wewn\u0119trznych"
- },
- {
- "children": [
- {
- "name": "Koszt w\u0142asny sprzeda\u017cy us\u0142ug na eksport",
- "root_type": "Expense"
- },
- {
- "name": "Koszt w\u0142asny sprzeda\u017cy us\u0142ug na kraj",
- "root_type": "Expense"
- },
- {
- "name": "Koszt w\u0142asny sprzeda\u017cy produkt\u00f3w na kraj",
- "root_type": "Expense"
- },
- {
- "name": "Koszt w\u0142asny sprzeda\u017cy produkt\u00f3w na eksport",
- "root_type": "Expense"
- }
- ],
- "name": "Koszty sprzedanych produkt\u00f3w"
- },
- {
- "children": [
- {
- "name": "Koszt wyrob\u00f3w w\u0142asnej produkcji wydanych do w\u0142asnych sklep\u00f3w",
- "root_type": "Income"
- },
- {
- "name": "\u015awiadczenia na rzecz \u015brodk\u00f3w trwa\u0142ych w budowie",
- "root_type": "Income"
- },
- {
- "name": "Koszt niedobor\u00f3w produkt\u00f3w",
- "root_type": "Income"
- },
- {
- "name": "Koszt zaniechania okre\u015blonego rodzaju dzia\u0142alno\u015bci",
- "root_type": "Income"
- }
- ],
- "name": "Obroty wewn\u0119trzne"
- },
- {
- "children": [
- {
- "name": "Warto\u015b\u0107 sprzedanych inwestycji",
- "root_type": "Expense"
- },
- {
- "name": "Odpisy z tytu\u0142u utraty warto\u015bci inwestycji-koszty",
- "root_type": "Expense"
- },
- {
- "name": "Ujemne r\u00f3\u017cnice kursu walut",
- "root_type": "Expense"
- },
- {
- "name": "Pozosta\u0142e koszty finansowe",
- "root_type": "Expense"
- },
- {
- "name": "Odsetki zap\u0142acone",
- "root_type": "Expense"
- }
- ],
- "name": "Koszty finansowe"
- },
- {
- "children": [
- {
- "name": "Kwoty nale\u017cne z tytu\u0142u dywidend",
- "root_type": "Income"
- },
- {
- "name": "Otrzymane odsetki",
- "root_type": "Income"
- },
- {
- "name": "Aktualizacja warto\u015bci inwestycji-przychody",
- "root_type": "Income"
- },
- {
- "name": "Przychody ze zbycia inwestycji",
- "root_type": "Income"
- },
- {
- "name": "Kwoty nale\u017cne ze sprzeda\u017cy aktyw\u00f3w finansowych",
- "root_type": "Income"
- },
- {
- "name": "Dodatnie r\u00f3\u017cnice kursu walut",
- "root_type": "Income"
- },
- {
- "name": "Pozosta\u0142e przychody finansowe",
- "root_type": "Income"
- }
- ],
- "name": "Przychody finansowe"
- },
- {
- "children": [
- {
- "name": "Warto\u015b\u0107 w cenach zakupu sprzedanych odpad\u00f3w",
- "root_type": "Expense"
- },
- {
- "name": "Warto\u015b\u0107 w cenach zakupu sprzedanych materia\u0142\u00f3w",
- "root_type": "Expense"
- },
- {
- "name": "Warto\u015b\u0107 w cenach zakupu sprzedanych opakowa\u0144",
- "root_type": "Expense"
- }
- ],
- "name": "Warto\u015b\u0107 sprzedanych materia\u0142\u00f3w i opakowa\u0144"
- },
- {
- "children": [
- {
- "name": "Inne pozosta\u0142e koszty operacyjne",
- "root_type": "Expense"
- },
- {
- "name": "Odpisy z tytu\u0142u utraty warto\u015bci aktyw\u00f3w niefinansowych",
- "root_type": "Expense"
- },
- {
- "name": "Dotacje przekazane",
- "root_type": "Expense"
- },
- {
- "name": "Warto\u015b\u0107 sprzedanych niefinansowych aktyw\u00f3w trwa\u0142ych",
- "root_type": "Expense"
- }
- ],
- "name": "Pozosta\u0142e koszty operacyjne"
- },
- {
- "children": [
- {
- "name": "Sprzeda\u017c odpad\u00f3w",
- "root_type": "Income"
- },
- {
- "name": "Sprzeda\u017c materia\u0142\u00f3w",
- "root_type": "Income"
- },
- {
- "name": "Sprzeda\u017c opakowa\u0144",
- "root_type": "Income"
- }
- ],
- "name": "Sprzeda\u017c materia\u0142\u00f3w i opakowa\u0144"
- },
- {
- "name": "Zyski nadzwyczajne",
- "root_type": "Income"
- }
- ],
- "name": "Przychody i koszty zwi\u0105zane z ich osi\u0105gni\u0119ciem"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Zobowi\u0105zania warunkowe"
- },
- {
- "name": "Weksle obce dyskontowane lub indosowane"
- },
- {
- "name": "Nale\u017cno\u015bci warunkowe"
- }
- ],
- "name": "Rozrachunki pozabilansowe"
- },
- {
- "name": "Rozrachunki z odbiorcami"
- },
- {
- "name": "Odpisy aktualizuj\u0105ce rozrachunki"
- },
- {
- "children": [
- {
- "name": "Pozosta\u0142e rozrachunki z urz\u0119dem skarbowym"
- },
- {
- "children": [
- {
- "name": "Rozliczenie nale\u017cnego VAT-7%"
- },
- {
- "name": "Rozliczenie nale\u017cnego VAT-22%"
- },
- {
- "name": "Rozliczenie nale\u017cnego VAT-0%"
- }
- ],
- "name": "Rozrachunki z urz\u0119dem skarbowym z tytu\u0142u VAT nale\u017cnego"
- },
- {
- "name": "Rozrachunki publicznoprawne z PFRON"
- },
- {
- "name": "Rozrachunki publicznoprawne z urz\u0119dem celnym"
- },
- {
- "name": "Pozosta\u0142e rozrachunki publicznoprawne"
- },
- {
- "name": "Rozrachunki z urz\u0119dem skarbowym z tytu\u0142u VAT"
- },
- {
- "children": [
- {
- "name": "Rozliczenie naliczonego VAT-22%"
- },
- {
- "name": "Rozliczenie naliczonego VAT-0%"
- },
- {
- "name": "Rozliczenie naliczonego VAT-7%"
- }
- ],
- "name": "VAT naliczony i jego rozliczenie"
- },
- {
- "name": "Rozrachunki publicznoprawne z ZUS"
- },
- {
- "name": "Rozrachunki publicznoprawne z urz\u0119dem miasta/gminy"
- }
- ],
- "name": "Rozrachunki publicznoprawne"
- },
- {
- "name": "Rozrachunki z dostawcami"
- },
- {
- "children": [
- {
- "name": "Rozrachunki z tytu\u0142u po\u017cyczek udzielonych pracownikom"
- },
- {
- "name": "Inne rozrachunki z pracownikami"
- },
- {
- "name": "Rozrachunki z tytu\u0142u wynagrodze\u0144"
- }
- ],
- "name": "Rozrachunki z pracownikami"
- },
- {
- "children": [
- {
- "name": "Rozrachunki wewn\u0105trzzak\u0142adowe"
- },
- {
- "name": "Rozrachunki z tytu\u0142u dop\u0142at i zwrotu dop\u0142at"
- },
- {
- "name": "Pozosta\u0142e rozrachunki"
- },
- {
- "children": [
- {
- "name": "Po\u017cyczki otrzymane"
- },
- {
- "name": "Po\u017cyczki udzielone"
- }
- ],
- "name": "Po\u017cyczki"
- },
- {
- "name": "Rozrachunki z tytu\u0142u dywidend"
- },
- {
- "name": "Nale\u017cno\u015bci dochodzone na drodze s\u0105dowej"
- },
- {
- "children": [
- {
- "name": "Rozliczenie nadwy\u017cek"
- },
- {
- "name": "Rozliczenie niedobor\u00f3w"
- }
- ],
- "name": "Rozliczenie niedobor\u00f3w i nadwy\u017cek"
- },
- {
- "children": [
- {
- "name": "Rozrachunki z tytu\u0142u wk\u0142ad\u00f3w niepieni\u0119\u017cnych na kapita\u0142 zak\u0142adowy"
- },
- {
- "name": "Rozrachunki z tytu\u0142u umorzenia udzia\u0142\u00f3w w\u0142asnych"
- },
- {
- "name": "Rozrachunki z tytu\u0142u podwy\u017cszenia kapita\u0142u ze \u015brodk\u00f3w w\u0142asnych sp\u00f3\u0142ki"
- },
- {
- "name": "Rozrachunki z tytu\u0142u wp\u0142at na kapita\u0142 zak\u0142adowy"
- }
- ],
- "name": "Rozrachunki zwi\u0105zane z kapita\u0142em zak\u0142adowym"
- }
- ],
- "name": "Pozosta\u0142e rozrachunki"
- }
- ],
- "name": "Rozrachunki i roszczenia"
- },
- {
- "children": [
- {
- "name": "3900 bis 3990 Passive Rechnungsabgrenzungsposten",
- "root_type": "Liability"
- },
- {
- "name": "3040 bis 3090 Sonstige R\u00fcckstellungen",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten aus Lieferungen u. Leistungen EU",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer aus i.g. Lieferungen 20%"
- },
- {
- "name": "Umsatzsteuer aus i.g. Lieferungen 10%"
- },
- {
- "name": "Verbindlichkeiten aus Lieferungen u. Leistungen Inland",
- "root_type": "Liability"
- },
- {
- "name": "Verrechnung Finanzamt"
- },
- {
- "name": "3110 bis 3170 Verbindlichkeiten gegen\u00fcber Kredidinstituten",
- "root_type": "Liability"
- },
- {
- "name": "3380 bis 3390 Verbindlichkeiten aus der Annahme gezogener Wechsel u. d. Ausstellungen eigener Wechsel",
- "root_type": "Liability"
- },
- {
- "name": "Erhaltene Anzahlungenauf Bestellungen",
- "root_type": "Liability"
- },
- {
- "name": "R\u00fcckstellungen f\u00fcr Pensionen",
- "root_type": "Liability"
- },
- {
- "name": "3700 bis 3890 \u00dcbrige sonstige Verbindlichkeiten",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten aus Lieferungen u. Leistungen sonst. Ausland",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer aus i.g. Erwerb 20%"
- },
- {
- "name": "Umsatzsteuer",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer aus i.g. Erwerb 10%"
- },
- {
- "name": "USt. \u00a719 /art (reverse charge)"
- },
- {
- "name": "Umsatzsteuer Zahllast"
- },
- {
- "name": "Anleihen (einschlie\u00dflich konvertibler)",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber Gesellschaften",
- "root_type": "Liability"
- },
- {
- "name": "3600 bis 3690 Verbindlichkeiten im Rahmen der sozialen Sicherheit",
- "root_type": "Liability"
- },
- {
- "name": "3180 bis 3190 Verbindlichkeiten gegen\u00fcber Finanzinstituten",
- "root_type": "Liability"
- },
- {
- "name": "3400 bis 3470 Verbindlichkeiten gegen\u00fc. verb. Untern., Verbindl. gegen\u00fc. Untern., mit denen eine Beteiligungsverh\u00e4lnis besteht",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer-Evidenzkonto f\u00fcr erhaltene Anzahlungen auf Bestellungen",
- "root_type": "Liability"
- },
- {
- "name": "3020 bis 3030 Steuerr\u00fcckstellungen",
- "root_type": "Liability"
- },
- {
- "name": "R\u00fcckstellungen f\u00fcr Abfertigung",
- "root_type": "Liability"
- }
- ],
- "name": "Summe Fremdkapital"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Koszty sprzeda\u017cy wyrob\u00f3w",
- "root_type": "Expense"
- },
- {
- "name": "Koszty utrzymania punkt\u00f3w sprzeda\u017cy detalicznej",
- "root_type": "Expense"
- }
- ],
- "name": "Koszty dzia\u0142alno\u015bci podstawowej-handlowej"
- },
- {
- "children": [
- {
- "name": "Straty zwi\u0105zane z wykonaniem d\u0142ugotrwa\u0142ych us\u0142ug",
- "root_type": "Expense"
- },
- {
- "name": "Rozliczone koszty dzia\u0142alno\u015bci",
- "root_type": "Expense"
- },
- {
- "name": "Koszty nie zako\u0144czonych d\u0142ugotrwa\u0142ych us\u0142ug",
- "root_type": "Expense"
- },
- {
- "name": "Koszty utrzymania hurtowni",
- "root_type": "Expense"
- }
- ],
- "name": "Koszty dzia\u0142alno\u015bci podstawowej-produkcyjnej"
- },
- {
- "name": "Rozliczenie koszt\u00f3w dzia\u0142alno\u015bci",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "\u015awiadczenia us\u0142ug na potrzeby reprezentacji i reklamy",
- "root_type": "Expense"
- },
- {
- "name": "Koszty zarz\u0105dzania jednostk\u0105",
- "root_type": "Expense"
- }
- ],
- "name": "Koszty zarz\u0105du"
- },
- {
- "children": [
- {
- "name": "\u015awiadczenia us\u0142ug transportowych",
- "root_type": "Expense"
- },
- {
- "name": "Pozosta\u0142e koszty",
- "root_type": "Expense"
- }
- ],
- "name": "Koszty dzia\u0142alno\u015bci pomocniczej"
- }
- ],
- "name": "Koszty wed\u0142ug typ\u00f3w dzia\u0142alno\u015bci i ich rozliczenie"
- },
- {
- "children": [
- {
- "name": "Erl\u00f6se 20 %",
- "root_type": "Income"
- },
- {
- "name": "4630 bis 4650 Ertr\u00e4ge aus dem Abgang vom Anlageverm\u00f6gen, ausgen. Finanzanlagen",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se aus im Inland stpfl. EG Lieferungen 20 % USt",
- "root_type": "Income"
- },
- {
- "name": "4400 bis 4490 Erl\u00f6sschm\u00e4lerungen",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se i.g. Lieferungen (stfr)",
- "root_type": "Income"
- },
- {
- "name": "4500 bis 4570 Ver\u00e4nderungen des Bestandes an fertigen und unfertigen Erzeugn. sowie an noch nicht abrechenbaren Leistungen",
- "root_type": "Income"
- },
- {
- "name": "4660 bis 4670 Ertr\u00e4ge aus der Zuschreibung zum Anlageverm\u00f6gen, ausgen. Finanzanlagen",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se 0 % Ausfuhrlieferungen/Drittl\u00e4nder",
- "root_type": "Income"
- },
- {
- "name": "4580 bis 4590 andere aktivierte Eigenleistungen",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se 10 %",
- "root_type": "Income"
- },
- {
- "name": "4600 bis 4620 Erl\u00f6se aus dem Abgang vom Anlageverm\u00f6gen, ausgen. Finanzanlagen",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se aus im Inland stpfl. EG Lieferungen 10 % USt",
- "root_type": "Income"
- },
- {
- "name": "4800 bis 4990 \u00dcbrige betriebliche Ertr\u00e4ge",
- "root_type": "Income"
- },
- {
- "name": "4700 bis 4790 Ertr\u00e4ge aus der Aufl\u00f6sung von R\u00fcckstellungen",
- "root_type": "Income"
- }
- ],
- "name": "Summe Betriebliche Ertr\u00e4ge"
- },
- {
- "children": [
- {
- "name": "7100 bis 7190 Sonstige Steuern"
- },
- {
- "name": "7650 bis 7680 Werbung und Repr\u00e4sentationen",
- "root_type": "Expense"
- },
- {
- "name": "7480 bis 7490 Lizenzaufwand",
- "root_type": "Expense"
- },
- {
- "name": "7700 bis 7740 Versicherungen",
- "root_type": "Expense"
- },
- {
- "name": "Verwaltungskosten",
- "root_type": "Expense"
- },
- {
- "name": "7200 bis 7290 Instandhaltung u. Reinigung durh Dritte, Entsorgung, Beleuchtung",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibungen auf aktivierte Aufwendungen f\u00fcr das Ingangs. u. Erweitern des Betriebes",
- "root_type": "Expense"
- },
- {
- "name": "Herstellungskosten der zur Erzielung der Umsatzerl\u00f6se erbrachten Leistungen",
- "root_type": "Expense"
- },
- {
- "name": "7610 bis 7620 Druckerzeugnisse und Vervielf\u00e4ltigungen",
- "root_type": "Expense"
- },
- {
- "name": "Aufwandsstellenrechnung",
- "root_type": "Expense"
- },
- {
- "name": "Fachliteratur und Zeitungen ",
- "root_type": "Expense"
- },
- {
- "name": "7380 bis 7390 Nachrichtenaufwand",
- "root_type": "Expense"
- },
- {
- "name": "Spenden und Trinkgelder",
- "root_type": "Expense"
- },
- {
- "name": "7320 bis 7330 Kfz - Aufwand",
- "root_type": "Expense"
- },
- {
- "name": "7840 bis 7880 Verschiedene betriebliche Aufwendungen",
- "root_type": "Expense"
- },
- {
- "name": "7300 bis 7310 Transporte durch Dritte",
- "root_type": "Expense"
- },
- {
- "name": "Spesen des Geldverkehrs",
- "root_type": "Expense"
- },
- {
- "name": "Buchwert abgegangener Anlagen, ausgenommen Finanzanlagen",
- "root_type": "Expense"
- },
- {
- "name": "7360 bis 7370 Tag- und N\u00e4chtigungsgelder",
- "root_type": "Expense"
- },
- {
- "name": "7580 bis 7590 Aufsichtsratsverg\u00fctungen",
- "root_type": "Expense"
- },
- {
- "name": "Aus- und Fortbildung",
- "root_type": "Expense"
- },
- {
- "name": "7800 bis 7810 Schadensf\u00e4lle",
- "root_type": "Expense"
- },
- {
- "name": "7340 bis 7350 Reise- und Fahraufwand",
- "root_type": "Expense"
- },
- {
- "name": "7750 bis 7760 Beratungs- und Pr\u00fcfungsaufwand",
- "root_type": "Expense"
- },
- {
- "name": "7500 bis 7530 Aufwand f\u00fcr beigestelltes Personal",
- "root_type": "Expense"
- },
- {
- "name": "Sonstige betrieblichen Aufwendungen",
- "root_type": "Expense"
- },
- {
- "name": "Vertriebskosten",
- "root_type": "Expense"
- },
- {
- "name": "7010 bis 7080 Abschreibungen auf das Anlageverm\u00f6gen (ausgenommen Finanzanlagen)",
- "root_type": "Expense"
- },
- {
- "name": "7540 bis 7570 Provisionen an Dritte",
- "root_type": "Expense"
- },
- {
- "name": "B\u00fcromaterial und Drucksorten",
- "root_type": "Expense"
- },
- {
- "name": "7910 bis 7950 Aufwandsstellenrechung der Hersteller",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibungen vom Umlaufverm\u00f6gen, soweit diese die im Unternehmen \u00fcblichen Abschreibungen \u00fcbersteigen",
- "root_type": "Expense"
- },
- {
- "name": "Skontoertr\u00e4ge auf sonstige betriebliche Aufwendungen",
- "root_type": "Income"
- },
- {
- "name": "7400 bis 7430 Miet- und Pachtaufwand",
- "root_type": "Expense"
- },
- {
- "name": "7440 bis 7470 Leasingaufwand",
- "root_type": "Expense"
- },
- {
- "name": "Mitgliedsbeitr\u00e4ge",
- "root_type": "Expense"
- },
- {
- "name": "Verluste aus dem Abgang vom Anlageverm\u00f6gen, ausgenommen Finanzanlagen",
- "root_type": "Expense"
- }
- ],
- "name": "Summe Abschreibungen und Aufwendungen"
- },
- {
- "children": [
- {
- "name": "Postwertzeichen",
- "root_type": "Asset"
- },
- {
- "name": "Unterschiedsbetrag zur gebotenen Pensionsr\u00fcckstellung",
- "root_type": "Asset"
- },
- {
- "name": "Einzelwertberichtigungen zu Forderungen aus Lief. und Leist. Inland ",
- "root_type": "Asset"
- },
- {
- "name": "2750 bis 2770 Kassenbest\u00e4nde in Fremdw\u00e4hrung",
- "root_type": "Asset"
- },
- {
- "name": "2250 bis 2270 Forderungen gegen\u00fcber Unternehmen, mit denen ein Beteiligungsverh\u00e4ltnis besteht",
- "root_type": "Asset"
- },
- {
- "name": "2200 bis 2220 Forderungen gegen\u00fcber verbundenen Unternehmen",
- "root_type": "Asset"
- },
- {
- "name": "2000 bis 2007 Forderungen aus Lief. und Leist. Inland",
- "root_type": "Asset"
- },
- {
- "name": "Pauschalwertberichtigungen zu sonstigen Forderungen und Verm\u00f6gensgegenst\u00e4nden",
- "root_type": "Asset"
- },
- {
- "name": "Besitzwechsel ...",
- "root_type": "Asset"
- },
- {
- "name": "Eingeforderte aber noch nicht eingezahlte Einlagen",
- "root_type": "Asset"
- },
- {
- "name": "Einzelwertberichtigungen zu Forderungen aus Lief. und Leist. Ausland",
- "root_type": "Asset"
- },
- {
- "name": "Einzelwertberichtigungen zu Forderungen gegen\u00fcber verbundenen Unternehmen",
- "root_type": "Asset"
- },
- {
- "name": "Einzelwertberichtigungen zu Forderungen gegen\u00fcber Unternehmen mit denen ein Beteiligungsverh\u00e4ltnis besteht",
- "root_type": "Asset"
- },
- {
- "name": "Pauschalwertberichtigungen zu Forderungen aus Lief. und Leist. EU",
- "root_type": "Asset"
- },
- {
- "name": "Eigene Anteile (Wertpapiere)",
- "root_type": "Asset"
- },
- {
- "name": "Pauschalwertberichtigungen zu Forderungen gegen\u00fcber Unternehmen mit denen ein Beteiligungsverh\u00e4ltnis besteht",
- "root_type": "Asset"
- },
- {
- "name": "Sonstige Anteile",
- "root_type": "Asset"
- },
- {
- "name": "2100 bis 2120 Forderungen aus Lief. und Leist. EU",
- "root_type": "Asset"
- },
- {
- "name": "Schecks in Inlandsw\u00e4hrung",
- "root_type": "Asset"
- },
- {
- "name": "Vorsteuer \u00a719/Art 19 ( reverse charge ) "
- },
- {
- "name": "Vorsteuer aus ig. Erwerb 10%"
- },
- {
- "name": "Vorsteuer",
- "root_type": "Asset"
- },
- {
- "name": "Steuerabgrenzung",
- "root_type": "Asset"
- },
- {
- "name": "Disagio",
- "root_type": "Asset"
- },
- {
- "name": "Pauschalwertberichtigungen zu Forderungen aus Lief. und Leist. Inland ",
- "root_type": "Asset"
- },
- {
- "name": "Wertberichtigungen",
- "root_type": "Asset"
- },
- {
- "name": "Unterschiedsbetrag gem. Abschnitt XII Pensionskassengesetz",
- "root_type": "Asset"
- },
- {
- "name": "Kassenbestand",
- "root_type": "Asset"
- },
- {
- "name": "Pauschalwertberichtigungen zu Forderungen gegen\u00fcber verbundenen Unternehmen",
- "root_type": "Asset"
- },
- {
- "name": "Aktive Rechnungsabrenzungsposten",
- "root_type": "Asset"
- },
- {
- "name": "Stempelmarken",
- "root_type": "Asset"
- },
- {
- "name": "Einzelwertberichtigungen zu sonstigen Forderungen und Verm\u00f6gensgegenst\u00e4nden",
- "root_type": "Asset"
- },
- {
- "name": "Wertberichtigungen",
- "root_type": "Asset"
- },
- {
- "name": "Pauschalwertberichtigungen zu Forderungen aus Lief. und Leist. Ausland",
- "root_type": "Asset"
- },
- {
- "name": "2150 bis 2170 Forderungen aus Lief. und Leist. Ausland",
- "root_type": "Asset"
- },
- {
- "name": "Anteile an verbundenen Unternehmen",
- "root_type": "Asset"
- },
- {
- "name": "Bank / Guthaben bei Kreditinstituten",
- "root_type": "Asset"
- },
- {
- "name": "2630 bis 2670 Sonstige Wertpapiere",
- "root_type": "Asset"
- },
- {
- "name": "Einzelwertberichtigungen zu Forderungen aus Lief. und Leist. EU",
- "root_type": "Asset"
- },
- {
- "name": "2300 bis 2460 Sonstige Forderungen und Verm\u00f6gensgegenst\u00e4nde",
- "root_type": "Asset"
- },
- {
- "name": "Einfuhrumsatzsteuer (bezahlt)",
- "root_type": "Asset"
- }
- ],
- "name": "Summe Umlaufverm\u00f6gen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Nieruchomo\u015bci",
- "root_type": "Asset"
- },
- {
- "name": "Warto\u015bci niematerialne i prawne",
- "root_type": "Asset"
- }
- ],
- "name": "Inwestycje w nieruchomo\u015bci i prawa"
- },
- {
- "children": [
- {
- "name": "Inne warto\u015bci niematerialne i prawne",
- "root_type": "Asset"
- },
- {
- "name": "Koszty zako\u0144czonych prac rozwojowych",
- "root_type": "Asset"
- },
- {
- "name": "Nabyta warto\u015b\u0107 firmy",
- "root_type": "Asset"
- },
- {
- "name": "Zaliczki na warto\u015bci niematerialne i prawne",
- "root_type": "Asset"
- }
- ],
- "name": "Warto\u015bci niematerialne i prawne"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Odpisy umorzeniowe innych \u015brodk\u00f3w trwa\u0142ych",
- "root_type": "Asset"
- },
- {
- "name": "Odpisy umorzeniowe warto\u015bci grunt\u00f3w i prawa wieczystego u\u017cytkowania grunt\u00f3w",
- "root_type": "Asset"
- },
- {
- "name": "Odpisy umorzeniowe \u015brodk\u00f3w transportu",
- "root_type": "Asset"
- },
- {
- "name": "Odpisy umorzeniowe ulepsze\u0144 obcych \u015brodk\u00f3w trwa\u0142ych",
- "root_type": "Asset"
- },
- {
- "name": "Odpisy umorzeniowe urz\u0105dze\u0144 technicznych i maszyn",
- "root_type": "Asset"
- },
- {
- "name": "Odpisy umorzeniowe budynk\u00f3w, lokali i obiekt\u00f3w in\u017cynierii l\u0105dowej i wodnej",
- "root_type": "Asset"
- }
- ],
- "name": "Odpisy umorzeniowe \u015brodk\u00f3w trwa\u0142ych"
- },
- {
- "children": [
- {
- "name": "Odpisy umorzeniowe innych warto\u015bci niematerialnych i prawnych",
- "root_type": "Asset"
- },
- {
- "name": "Odpisy umorzeniowe warto\u015bci firmy",
- "root_type": "Asset"
- },
- {
- "name": "Odpisy umorzeniowe zako\u0144czonych prac rozwojowych",
- "root_type": "Asset"
- }
- ],
- "name": "Odpisy umorzeniowe warto\u015bci niematerialnych i prawnych"
- },
- {
- "children": [
- {
- "name": "Odpisy umorzeniowe inwestycji w warto\u015bci niematerialne i prawne",
- "root_type": "Asset"
- },
- {
- "name": "Odpisy umorzeniowe inwestycji w nieruchomo\u015bci",
- "root_type": "Asset"
- }
- ],
- "name": "Odpisy umorzeniowe inwestycji w nieruchomo\u015bci i prawa"
- }
- ],
- "name": "Odpisy umorzeniowe \u015brodk\u00f3w trwa\u0142ych oraz warto\u015bci niematerialnych i prawnych"
- },
- {
- "children": [
- {
- "name": "Zaliczki na \u015brodki trwa\u0142e w budowie",
- "root_type": "Asset"
- },
- {
- "name": "Nak\u0142ady na budow\u0119 \u015brodka trwa\u0142ego",
- "root_type": "Asset"
- },
- {
- "name": "Ulepszenia \u015brodka trwa\u0142ego",
- "root_type": "Asset"
- },
- {
- "name": "Ulepszenia obcych \u015brodk\u00f3w trwa\u0142ych",
- "root_type": "Asset"
- },
- {
- "name": "Inwestycje budowy \u015brodka trwa\u0142ego",
- "root_type": "Asset"
- }
- ],
- "name": "\u015arodki trwa\u0142e w budowie"
- },
- {
- "children": [
- {
- "name": "Inne \u015brodki trwa\u0142e",
- "root_type": "Asset"
- },
- {
- "name": "Budynki, lokale i obiekty in\u017cynierii l\u0105dowej i wodnej",
- "root_type": "Asset"
- },
- {
- "name": "\u015arodki transportu",
- "root_type": "Asset"
- },
- {
- "name": "Grunty w\u0142asne i prawa wieczystego u\u017cytkowania grunt\u00f3w",
- "root_type": "Asset"
- },
- {
- "name": "Urz\u0105dzenia techniczne i maszyny",
- "root_type": "Asset"
- }
- ],
- "name": "\u015arodki Trwa\u0142e"
- },
- {
- "children": [
- {
- "name": "Inne rozliczenia mi\u0119dzyokresowe",
- "root_type": "Asset"
- },
- {
- "name": "Aktywa z tytu\u0142u odroczonego podatku dochodowego",
- "root_type": "Asset"
- }
- ],
- "name": "D\u0142ugoterminowe rozliczenia mi\u0119dzyokresowe"
- },
- {
- "children": [
- {
- "name": "Od pozosta\u0142ych jednostek",
- "root_type": "Asset"
- },
- {
- "name": "Od jednostek powi\u0105zanych",
- "root_type": "Asset"
- }
- ],
- "name": "Nale\u017cno\u015bci d\u0142ugoterminowe"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inne d\u0142ugoterminowe aktywa finansowe",
- "root_type": "Asset"
- },
- {
- "name": "Udzielone po\u017cyczki",
- "root_type": "Asset"
- },
- {
- "name": "Inne papiery warto\u015bciowe",
- "root_type": "Asset"
- },
- {
- "name": "Udzia\u0142y lub akcje",
- "root_type": "Asset"
- }
- ],
- "name": "Odpisy aktualizuj\u0105ce d\u0142ugoterminowe aktywa finansowe"
- },
- {
- "children": [
- {
- "name": "Inne papiery warto\u015bciowe",
- "root_type": "Asset"
- },
- {
- "name": "Udzielone po\u017cyczki",
- "root_type": "Asset"
- },
- {
- "name": "Inne d\u0142ugoterminowe aktywa finansowe",
- "root_type": "Asset"
- },
- {
- "name": "Udzia\u0142y lub akcje",
- "root_type": "Asset"
- }
- ],
- "name": "W jednostkach powi\u0105zanych"
- },
- {
- "children": [
- {
- "name": "Inne d\u0142ugoterminowe aktywa finansowe",
- "root_type": "Asset"
- },
- {
- "name": "Udzielone po\u017cyczki",
- "root_type": "Asset"
- },
- {
- "name": "Udzia\u0142y lub akcje",
- "root_type": "Asset"
- },
- {
- "name": "Inne papiery warto\u015bciowe",
- "root_type": "Asset"
- }
- ],
- "name": "W pozosta\u0142ych jednostkach"
- },
- {
- "children": [
- {
- "name": "Inne rodzaje d\u0142ugoterminowych aktyw\u00f3w finansowych",
- "root_type": "Asset"
- }
- ],
- "name": "Inne inwestycje d\u0142ugoterminowe"
- }
- ],
- "name": "D\u0142ugoterminowe aktywa finansowe"
- },
- {
- "children": [
- {
- "name": "Odpisy aktualizuj\u0105ce udzielone po\u017cyczki d\u0142ugoterminowe",
- "root_type": "Asset"
- },
- {
- "name": "Odpisy aktualizuj\u0105ce inne rodzaje d\u0142ugoterminowych aktyw\u00f3w finansowych",
- "root_type": "Asset"
- },
- {
- "name": "Odpisy aktualizuj\u0105ce udzia\u0142y i akcje w obcych jednostkach",
- "root_type": "Asset"
- },
- {
- "name": "Odpisy aktualizuj\u0105ce lokaty",
- "root_type": "Asset"
- }
- ],
- "name": "Odpisy aktualizuj\u0105ce d\u0142ugoterminowe aktywa finansowe"
- }
- ],
- "name": "Aktywa Trwa\u0142e"
- },
- {
- "children": [
- {
- "name": "Bilanzgewinn (-verlust )",
- "root_type": "Liability"
- },
- {
- "name": "Er\u00f6ffnungsbilanz"
- },
- {
- "name": "9700 bis 9790 Einlagen stiller Gesellschafter "
- },
- {
- "name": "9300 bis 9380 Gewinnr\u00fccklagen",
- "root_type": "Liability"
- },
- {
- "name": "9900 bis 9999 Evidenzkonten"
- },
- {
- "name": "9000 bis 9180 Gezeichnetes bzw. gewidmetes Kapital",
- "root_type": "Liability"
- },
- {
- "name": "nicht eingeforderte ausstehende Einlagen",
- "root_type": "Liability"
- },
- {
- "name": "9600 bis 9690 Privat und Verrechnungskonten bei Einzelunternehmen und Personengesellschaften"
- },
- {
- "name": "Schlussbilanz"
- },
- {
- "name": "9200 bis 9290 Kapitalr\u00fccklagen",
- "root_type": "Liability"
- },
- {
- "name": "Gewinn- und Verlustrechnung"
- },
- {
- "name": "9400 bis 9590 Bewertungsreserven uns sonst. unversteuerte R\u00fccklagen",
- "root_type": "Liability"
- }
- ],
- "name": "Summe Eigenkapital R\u00fccklagen Abschlusskonten"
- },
- {
- "children": [
- {
- "name": "1000 bis 1090 Bezugsverrechnung",
- "root_type": "Asset"
- },
- {
- "name": "1900 bis 1990 Wertberichtigungen",
- "root_type": "Asset"
- },
- {
- "name": "1200 bis 1290 Bezogene Teile",
- "root_type": "Asset"
- },
- {
- "name": "1700 bis 1790 Noch nicht abgerechenbare Leistungen",
- "root_type": "Asset"
- },
- {
- "name": "geleistete Anzahlungen",
- "root_type": "Asset"
- },
- {
- "name": "1100 bis 1190 Rohstoffe",
- "root_type": "Asset"
- },
- {
- "name": "1600 bis 1690 Waren",
- "root_type": "Asset"
- },
- {
- "name": "1350 bis 1390 Betriebsstoffe",
- "root_type": "Asset"
- },
- {
- "name": "1500 bis 1590 Fertige Erzeugniss",
- "root_type": "Asset"
- },
- {
- "name": "1300 bis 1340 Hilfsstoffe",
- "root_type": "Asset"
- },
- {
- "name": "1400 bis 1490 Unfertige Erzeugniss",
- "root_type": "Asset"
- }
- ],
- "name": "Summe Vorr\u00e4te"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Materia\u0142y",
- "root_type": "Asset"
- },
- {
- "name": "Opakowania",
- "root_type": "Asset"
- },
- {
- "name": "Materia\u0142y w przerobie",
- "root_type": "Asset"
- }
- ],
- "name": "Materia\u0142y i opakowania"
- },
- {
- "children": [
- {
- "name": "Towary poza jednostk\u0105",
- "root_type": "Asset"
- },
- {
- "name": "Towary w detalu",
- "root_type": "Asset"
- },
- {
- "name": "Towary w zak\u0142adach gastronomicznych",
- "root_type": "Asset"
- },
- {
- "name": "Towary w hurcie",
- "root_type": "Asset"
- },
- {
- "name": "Nieruchomo\u015bci i prawa maj\u0105tkowe przeznaczone do obrotu",
- "root_type": "Asset"
- },
- {
- "name": "Towary skupu",
- "root_type": "Asset"
- }
- ],
- "name": "Towary"
- },
- {
- "children": [
- {
- "name": "Odchylenia od cen ewidencyjnych materia\u0142\u00f3w",
- "root_type": "Asset"
- },
- {
- "name": "Odchylenia od cen ewidencyjnych opakowa\u0144",
- "root_type": "Asset"
- },
- {
- "name": "Odchylenia z tytu\u0142u aktualizacji warto\u015bci zapas\u00f3w materia\u0142\u00f3w i towar\u00f3w",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Odchylenia od cen ewidencyjnych towar\u00f3w w hurcie",
- "root_type": "Asset"
- },
- {
- "name": "Odchylenia od cen ewidencyjnych towar\u00f3w w zak\u0142adach gastronomicznych",
- "root_type": "Asset"
- },
- {
- "name": "Odchylenia od cen ewidencyjnych towar\u00f3w w detalu",
- "root_type": "Asset"
- },
- {
- "name": "Odchylenia od cen ewidencyjnych towar\u00f3w skupu",
- "root_type": "Asset"
- }
- ],
- "name": "Odchylenia od cen ewidencyjnych towar\u00f3w"
- }
- ],
- "name": "Odchylenia od cen ewidencyjnych materia\u0142\u00f3w i towar\u00f3w"
- },
- {
- "name": "Zapasy obce",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Niedobory, szkody i nadwy\u017cki w transporcie",
- "root_type": "Asset"
- },
- {
- "name": "Rozliczenie zakupu sk\u0142adnik\u00f3w aktyw\u00f3w trwa\u0142ych",
- "root_type": "Asset"
- },
- {
- "name": "Rozliczenie zakupu towar\u00f3w",
- "root_type": "Asset"
- },
- {
- "name": "Op\u0142aty manipulacyjne policzone przez Urz\u0105d Celny",
- "root_type": "Asset"
- },
- {
- "name": "Rozliczenie warto\u015bci materia\u0142\u00f3w i towar\u00f3w w drodze",
- "root_type": "Asset"
- },
- {
- "name": "Rozliczenie zakupu materia\u0142\u00f3w",
- "root_type": "Asset"
- },
- {
- "name": "Reklamacje faktur dostawc\u00f3w",
- "root_type": "Asset"
- },
- {
- "name": "Rozliczenie zakupu us\u0142ug obcych",
- "root_type": "Asset"
- },
- {
- "name": "Warto\u015bci dostaw niefakturowanych",
- "root_type": "Asset"
- }
- ],
- "name": "Rozliczenie zakupu"
- }
- ],
- "name": "Materia\u0142y i towary"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Inne kr\u00f3tkoterminowe aktywa finansowe",
- "root_type": "Asset"
- },
- {
- "name": "Inne papiery warto\u015bciowe",
- "root_type": "Asset"
- },
- {
- "name": "Udzia\u0142y lub akcje",
- "root_type": "Asset"
- }
- ],
- "name": "Kr\u00f3tkoterminowe aktywa finansowe w pozosta\u0142ych jednostkach"
- },
- {
- "children": [
- {
- "name": "Udzielone po\u017cyczki",
- "root_type": "Expense"
- },
- {
- "name": "Inne papiery warto\u015bciowe",
- "root_type": "Asset"
- },
- {
- "name": "Udzia\u0142y lub akcje",
- "root_type": "Asset"
- },
- {
- "name": "Inne kr\u00f3tkoterminowe aktywa finansowe",
- "root_type": "Asset"
- }
- ],
- "name": "Kr\u00f3tkoterminowe aktywa finansowe w jednostkach powi\u0105zanych"
- },
- {
- "name": "Odpisy aktualizuj\u0105ce kr\u00f3tkoterminowe aktywa finansowe",
- "root_type": "Asset"
- }
- ],
- "name": "Kr\u00f3tkoterminowe aktywa finansowe"
- },
- {
- "name": "Inne \u015brodki pieni\u0119\u017cne",
- "root_type": "Asset"
- },
- {
- "name": "Inne inwestycje kr\u00f3tkoterminowe",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Kasa krajowych \u015brodk\u00f3w pieni\u0119\u017cnych",
- "root_type": "Asset"
- },
- {
- "name": "Kasa zagranicznych \u015brodk\u00f3w pieni\u0119\u017cnych",
- "root_type": "Asset"
- }
- ],
- "name": "\u015arodki pieni\u0119\u017cne w kasie"
- },
- {
- "name": "Inne aktywa pieni\u0119\u017cne",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Rachunek bankowy wyodr\u0119bnionych \u015brodk\u00f3w pieni\u0119\u017cnych ZF\u015aS",
- "root_type": "Asset"
- },
- {
- "name": "Rachunek bankowy akretytywy",
- "root_type": "Asset"
- },
- {
- "name": "Rachunek bankowy lokat terminowych",
- "root_type": "Asset"
- }
- ],
- "name": "Inne rachunki bankowe"
- },
- {
- "name": "Rachunki kredyt\u00f3w bankowych",
- "root_type": "Asset"
- },
- {
- "name": "Rachunek \u015brodk\u00f3w wyodr\u0119bnionych i zablokowanych",
- "root_type": "Asset"
- },
- {
- "name": "Rachunek \u015brodk\u00f3w walutowych",
- "root_type": "Asset"
- },
- {
- "name": "\u015arodki pieni\u0119\u017cne w drodze",
- "root_type": "Asset"
- },
- {
- "name": "Rachunek bie\u017c\u0105cy",
- "root_type": "Asset"
- }
- ],
- "name": "Rachunki i kredyty bankowe"
- },
- {
- "name": "Kr\u00f3tkoterminowe rozliczenia mi\u0119dzyokresowe",
- "root_type": "Asset"
- }
- ],
- "name": "\u015arodki pieni\u0119\u017cne, rachunki bankowe oraz inne kr\u00f3tkoterminowe aktywa finansowe"
- },
- {
- "children": [
- {
- "name": "6400 bis 6440 Aufwendungen f\u00fcr Abfertigungen",
- "root_type": "Expense"
- },
- {
- "name": "6200 bis 6390 Geh\u00e4lter",
- "root_type": "Expense"
- },
- {
- "name": "6560 bis 6590 Gesetzlicher Sozialaufwand Angestellte",
- "root_type": "Expense"
- },
- {
- "name": "6500 bis 6550 Gesetzlicher Sozialaufwand Arbeiter",
- "root_type": "Expense"
- },
- {
- "name": "6660 bis 6690 Gehaltsabh\u00e4ngige Abgaben und Pflichtbeitr\u00e4gte",
- "root_type": "Expense"
- },
- {
- "name": "6600 bis 6650 Lohnabh\u00e4ngige Abgaben und Pflichtbeitr\u00e4gte",
- "root_type": "Expense"
- },
- {
- "name": "6450 bis 6490 Aufwendungen f\u00fcr Altersversorgung",
- "root_type": "Expense"
- },
- {
- "name": "Aufwandsstellenrechnung",
- "root_type": "Expense"
- },
- {
- "name": "6000 bis 6190 L\u00f6hne",
- "root_type": "Expense"
- },
- {
- "name": "6700 bis 6890 Sonstige Sozialaufwendungen",
- "root_type": "Expense"
- }
- ],
- "name": "Summe Personalaufwand"
- }
- ],
- "name": "Plan kont"
- }
-}
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/charts/be_l10nbe_chart_template.json b/erpnext/setup/doctype/company/charts/be_l10nbe_chart_template.json
deleted file mode 100644
index 1183a36..0000000
--- a/erpnext/setup/doctype/company/charts/be_l10nbe_chart_template.json
+++ /dev/null
@@ -1,4768 +0,0 @@
-{
- "name": "Belgian PCMN",
- "root": {
- "children": [
- {
- "name": "INDIRECTE KOSTEN"
- },
- {
- "children": [
- {
- "name": "Kantoorbenodigdheden"
- },
- {
- "name": "Emballage"
- },
- {
- "name": "Hulpstoffen 1"
- },
- {
- "name": "Grondstoffen 2"
- },
- {
- "name": "Goederen onderweg"
- },
- {
- "name": "Goederen 1"
- },
- {
- "name": "Hulpstoffen 2"
- },
- {
- "name": "Gereed product 1"
- },
- {
- "name": "Gereed product 2"
- },
- {
- "name": "Onderhanden werk"
- },
- {
- "name": "Zegels"
- },
- {
- "name": "Goederen 2"
- },
- {
- "name": "Goederen in consignatie"
- },
- {
- "name": "Verpakkingsmateriaal"
- },
- {
- "name": "Grondstoffen 1"
- },
- {
- "name": "Halffabrikaten 2"
- },
- {
- "name": "Halffabrikaten 1"
- }
- ],
- "name": "VOORRAAD GRONDSTOFFEN, HULPMATERIALEN EN HANDELSGOEDEREN"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Btw te vorderen overig",
- "root_type": "Liability"
- },
- {
- "name": "Premie WIR",
- "root_type": "Liability"
- },
- {
- "name": "Af te dragen Btw-verlegd",
- "root_type": "Liability"
- },
- {
- "name": "Btw oude jaren",
- "root_type": "Liability"
- },
- {
- "name": "Btw te vorderen hoog",
- "root_type": "Liability"
- },
- {
- "name": "Btw af te dragen laag",
- "root_type": "Liability"
- },
- {
- "name": "Overige te betalen posten",
- "root_type": "Liability"
- },
- {
- "name": "Vooruit ontvangen bedr.",
- "root_type": "Liability"
- },
- {
- "name": "Btw-afdracht",
- "root_type": "Liability"
- },
- {
- "name": "Energiekosten",
- "root_type": "Liability"
- },
- {
- "name": "Accountantskosten",
- "root_type": "Liability"
- },
- {
- "name": "Telefoon/telefax",
- "root_type": "Liability"
- },
- {
- "name": "Termijnen onderh. werk",
- "root_type": "Liability"
- },
- {
- "name": "Rekening-courant inkoopvereniging",
- "root_type": "Liability"
- },
- {
- "name": "Loonheffing",
- "root_type": "Liability"
- },
- {
- "name": "Afdracht loonheffing",
- "root_type": "Liability"
- },
- {
- "name": "Vennootschapsbelasting",
- "root_type": "Liability"
- },
- {
- "name": "Btw te vorderen laag",
- "root_type": "Liability"
- },
- {
- "name": "Btw af te dragen hoog",
- "root_type": "Liability"
- },
- {
- "name": "Te vorderen Btw-verlegd",
- "root_type": "Liability"
- },
- {
- "name": "Btw af te dragen overig",
- "root_type": "Liability"
- },
- {
- "name": "Investeringsaftrek",
- "root_type": "Liability"
- },
- {
- "name": "Dividendbelasting",
- "root_type": "Liability"
- },
- {
- "name": "Sociale lasten",
- "root_type": "Liability"
- },
- {
- "name": "Pensioenpremies",
- "root_type": "Liability"
- },
- {
- "name": "Vakantiegeld",
- "root_type": "Liability"
- },
- {
- "name": "Vakantiedagen",
- "root_type": "Liability"
- },
- {
- "name": "Vakantiezegels",
- "root_type": "Liability"
- },
- {
- "name": "Rente",
- "root_type": "Liability"
- },
- {
- "name": "Dividend",
- "root_type": "Liability"
- },
- {
- "name": "Tanti\u00e8mes",
- "root_type": "Liability"
- }
- ],
- "name": "KORTLOPENDE SCHULDEN"
- },
- {
- "children": [
- {
- "name": "Vooruitbetaalde kosten",
- "root_type": "Asset"
- },
- {
- "name": "Te ontvangen ziekengeld",
- "root_type": "Asset"
- },
- {
- "name": "Overige vorderingen",
- "root_type": "Asset"
- },
- {
- "name": "Dubieuze debiteuren",
- "root_type": "Asset"
- },
- {
- "name": "Rekening-courant directie",
- "root_type": "Asset"
- },
- {
- "name": "Voorziening dubieuze debiteuren",
- "root_type": "Asset"
- },
- {
- "name": "Voorschotten personeel",
- "root_type": "Asset"
- }
- ],
- "name": "VORDERINGEN"
- },
- {
- "children": [
- {
- "name": "BIZNER bank"
- },
- {
- "name": "Kleine kas"
- },
- {
- "name": "ABN-AMRO bank"
- },
- {
- "name": "Bankbetaalkaarten",
- "root_type": "Asset"
- },
- {
- "name": "Effecten",
- "root_type": "Asset"
- },
- {
- "name": "Kas valuta"
- },
- {
- "name": "Kruisposten",
- "root_type": "Asset"
- },
- {
- "name": "Kas"
- },
- {
- "name": "RABO bank"
- },
- {
- "name": "Girobetaalkaarten",
- "root_type": "Asset"
- },
- {
- "name": "Postbank"
- }
- ],
- "name": "LIQUIDE MIDDELEN"
- }
- ],
- "name": "FINANCIELE REKENINGEN, KORTLOPENDE VORDERINGEN EN SCHULDEN"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Afschrijving Vrachtauto's",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Aanhangwagens",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Personenauto's",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Heftrucks",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Aanhangwagens",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Vrachtauto's",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Personenauto's",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Rijwielen en bromfietsen",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Rijwielen en bromfietsen",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Heftrucks",
- "root_type": "Asset"
- }
- ],
- "name": "VERVOERMIDDELEN"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Aanschafwaarde Gereedschappen",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Fabrieksinventaris",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Bedrijfsinventaris",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Magazijninventaris",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Gereedschappen",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Kantine-inventaris",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Fabrieksinventaris",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Magazijninventaris",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Kantoorinventaris",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Kantoormachines",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Kantoormachines",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Kantine-inventaris",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Kantoorinventaris",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Bedrijfsinventaris",
- "root_type": "Asset"
- }
- ],
- "name": "INVENTARIS"
- },
- {
- "children": [
- {
- "name": "Afschrijving Machines 4",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Machines 2",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Machines 5",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Machines 3",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Machines 4",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Machines 1",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Machines 2",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Machines 5",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Machines 3",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Machines 1",
- "root_type": "Asset"
- }
- ],
- "name": "MACHINES"
- }
- ],
- "name": "MACHINES EN INVENTARIS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Financieringskosten huurkoop",
- "root_type": "Asset"
- },
- {
- "name": "Waarborgsommen",
- "root_type": "Asset"
- },
- {
- "name": "Hypotheken u/g 2",
- "root_type": "Asset"
- },
- {
- "name": "Hypotheken u/g 1",
- "root_type": "Asset"
- },
- {
- "name": "Hypotheken u/g 3",
- "root_type": "Asset"
- },
- {
- "name": "Leningen u/g 1",
- "root_type": "Asset"
- },
- {
- "name": "Leningen u/g 3",
- "root_type": "Asset"
- },
- {
- "name": "Leningen u/g 2",
- "root_type": "Asset"
- },
- {
- "name": "Leningen u/g 5",
- "root_type": "Asset"
- },
- {
- "name": "Leningen u/g 4",
- "root_type": "Asset"
- },
- {
- "name": "Vorderingen op deelnemingen",
- "root_type": "Asset"
- },
- {
- "name": "Financieringskosten",
- "root_type": "Asset"
- }
- ],
- "name": "LANGLOPENDE VORDERINGEN"
- },
- {
- "children": [
- {
- "name": "Meerderheidsdeelnemingen",
- "root_type": "Asset"
- },
- {
- "name": "Minderheidsdeelnemingen",
- "root_type": "Asset"
- },
- {
- "name": "Aandeel inkoopcombinatie",
- "root_type": "Asset"
- }
- ],
- "name": "FINANCIELE VASTE ACTIVA"
- }
- ],
- "name": "FINANCIELE VASTE ACTIVA EN LANGLOPENDE VORDERINGEN"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Hypotheek o/g 5",
- "root_type": "Liability"
- },
- {
- "name": "Lease-verplichtingen",
- "root_type": "Liability"
- },
- {
- "name": "Huurkoopverplichtingen",
- "root_type": "Liability"
- },
- {
- "name": "Hypotheek o/g 1",
- "root_type": "Liability"
- },
- {
- "name": "Hypotheek o/g 2",
- "root_type": "Liability"
- },
- {
- "name": "Hypotheek o/g 4",
- "root_type": "Liability"
- },
- {
- "name": "Hypotheek o/g 3",
- "root_type": "Liability"
- }
- ],
- "name": "AFLOSSINGEN"
- },
- {
- "children": [
- {
- "name": "Rekening-courant directie",
- "root_type": "Liability"
- },
- {
- "name": "Hypotheken o/g 1",
- "root_type": "Liability"
- },
- {
- "name": "Hypotheken o/g 3",
- "root_type": "Liability"
- },
- {
- "name": "Hypotheken o/g 5",
- "root_type": "Liability"
- },
- {
- "name": "Lease-verplichtingen",
- "root_type": "Liability"
- },
- {
- "name": "Huurkoopverplichtingen",
- "root_type": "Liability"
- },
- {
- "name": "Hypotheken o/g 2",
- "root_type": "Liability"
- },
- {
- "name": "Hypotheken o/g 4",
- "root_type": "Liability"
- },
- {
- "name": "Leningen o/g 5",
- "root_type": "Liability"
- },
- {
- "name": "Leningen o/g 2",
- "root_type": "Liability"
- },
- {
- "name": "Leningen o/g 1",
- "root_type": "Liability"
- },
- {
- "name": "Leningen o/g 3",
- "root_type": "Liability"
- },
- {
- "name": "Leningen o/g 4",
- "root_type": "Liability"
- }
- ],
- "name": "LANGLOPENDE SCHULDEN"
- }
- ],
- "name": "LANGLOPENDE SCHULDEN EN AFLOSSINGEN"
- },
- {
- "children": [
- {
- "name": "Afschrijving Ontwikkelingskosten",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Octrooien",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Goodwill",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Auteursrechten",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Vergunningen",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Aanloopkosten",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Licenties",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Tonnagevergunningen",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Drankvergunningen",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Vergunningen",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Auteursrechten",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Drankvergunningen",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Tonnagevergunningen",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Goodwill",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Octrooien",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Aanloopkosten",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Ontwikkelingskosten",
- "root_type": "Asset"
- }
- ],
- "name": "IMMATERIELE ACTIVA"
- },
- {
- "children": [
- {
- "name": "Aanschafwaarde Gebouwen",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Verbouwingen",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Landerijen",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Grondverbetering",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Pachtersinvesteringen",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Bedrijfsgebouwen",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Woon-winkelhuis",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Woon-winkelhuis",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Winkels",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Parkeerplaats",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Grondverbetering",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Ondergrond gebouwen",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Bedrijfsgebouwen",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Aanloopkosten",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Gebouwen",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Winkels",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Pachtersinvesteringen",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Parkeerplaats",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Verbouwingen",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Aanloopkosten",
- "root_type": "Asset"
- }
- ],
- "name": "ONROERENDE GOEDEREN"
- },
- {
- "children": [
- {
- "name": "Overige persoonlijke verplichtingen",
- "root_type": "Liability"
- },
- {
- "name": "Giften",
- "root_type": "Liability"
- },
- {
- "name": "Buitengewone lasten",
- "root_type": "Liability"
- },
- {
- "name": "Inkomstenbelasting",
- "root_type": "Liability"
- },
- {
- "name": "Vermogensbelasting",
- "root_type": "Liability"
- },
- {
- "name": "Wettelijke reserves",
- "root_type": "Liability"
- },
- {
- "name": "Overige reserves",
- "root_type": "Liability"
- },
- {
- "name": "Aandelenkapitaal",
- "root_type": "Liability"
- },
- {
- "name": "Overige priv\u00e9-uitgaven",
- "root_type": "Liability"
- },
- {
- "name": "Huishoudgeld",
- "root_type": "Liability"
- },
- {
- "name": "Premie lijfrenteverzekeringen",
- "root_type": "Liability"
- },
- {
- "name": "Premie volksverzekeringen",
- "root_type": "Liability"
- },
- {
- "name": "Assuranties",
- "root_type": "Liability"
- },
- {
- "name": "Priv\u00e9-opnamen/stortingen",
- "root_type": "Liability"
- },
- {
- "name": "Kapitaal",
- "root_type": "Liability"
- },
- {
- "name": "WAO en ziekengeldverzekeringen",
- "root_type": "Liability"
- },
- {
- "name": "Priv\u00e9-gebruik",
- "root_type": "Liability"
- },
- {
- "name": "Premie volksverzekeringen",
- "root_type": "Liability"
- }
- ],
- "name": "EIGEN VERMOGEN"
- },
- {
- "children": [
- {
- "name": "Pens.voorz. eigen beheer",
- "root_type": "Liability"
- },
- {
- "name": "Stamrechtverplichtingen",
- "root_type": "Liability"
- },
- {
- "name": "Backservice pensioenverpl.",
- "root_type": "Liability"
- },
- {
- "name": "Pensioenverplichtingen",
- "root_type": "Liability"
- },
- {
- "name": "Egalisatierekening WIR",
- "root_type": "Liability"
- },
- {
- "name": "Vervangingsreserve",
- "root_type": "Liability"
- },
- {
- "name": "Garantieverplichtingen",
- "root_type": "Liability"
- },
- {
- "name": "Egalisatieres. grootonderh.",
- "root_type": "Liability"
- },
- {
- "name": "Assurantie eigen risico",
- "root_type": "Liability"
- },
- {
- "name": "Latente belastingverpl.",
- "root_type": "Liability"
- },
- {
- "name": "Voorziening deelnemingen",
- "root_type": "Liability"
- }
- ],
- "name": "VOORZIENINGEN"
- }
- ],
- "name": "VASTE ACTIVA, EIGEN VERMOGEN, LANGLOPEND VREEMD VERMOGEN EN VOORZIENINGEN"
- },
- {
- "children": [
- {
- "name": "Opbrengsten deelnemingen",
- "root_type": "Income"
- },
- {
- "name": "Verlies verkoop deelnem.",
- "root_type": "Expense"
- },
- {
- "name": "Vpb bijzonder resultaat",
- "root_type": "Income"
- },
- {
- "name": "Winst",
- "root_type": "Income"
- },
- {
- "name": "Memoriaal"
- },
- {
- "name": "Winst bij verkoop deelnem.",
- "root_type": "Income"
- },
- {
- "name": "Reorganisatiekosten",
- "root_type": "Expense"
- },
- {
- "name": "Vpb normaal resultaat",
- "root_type": "Income"
- },
- {
- "name": "Voorz. Verlies deelnem.",
- "root_type": "Expense"
- }
- ],
- "name": "OVERIGE RESULTATEN"
- },
- {
- "children": [
- {
- "name": "Income"
- }
- ],
- "name": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Tanti\u00e8mes de l'exercice"
- },
- {
- "name": "Autres allocataires"
- },
- {
- "name": "Dividendes et tanti\u00e8mes d'exercices ant\u00e9rieurs"
- },
- {
- "name": "Dividendes de l'exercice"
- }
- ],
- "name": "DETTES DECOULANT DE L'AFFECTATION DES RESULTATS"
- },
- {
- "children": [
- {
- "name": "R\u00e9ductions de valeur act\u00e9es"
- },
- {
- "name": "Compensation clients"
- },
- {
- "children": [
- {
- "name": "Autres entreprises avec lesquelles il existe un lien de participation"
- },
- {
- "name": "Entreprises li\u00e9es"
- },
- {
- "name": "Administrateurs et g\u00e9rants de l'entreprise"
- }
- ],
- "name": "Effets \u00e0 recevoir sur entreprises apparent\u00e9es et administrateurs et g\u00e9rants"
- },
- {
- "children": [
- {
- "name": "Entreprises li\u00e9es"
- },
- {
- "name": "Administrateurs et g\u00e9rants d'entreprise"
- },
- {
- "name": "Autres entreprises avec lesquelles il existe un lien de participation"
- }
- ],
- "name": "Clients, cr\u00e9ances courantes, entreprises apparent\u00e9es, administrateurs et g\u00e9rants"
- },
- {
- "children": [
- {
- "name": "Effets \u00e0 l'escompte"
- },
- {
- "name": "Effets \u00e0 l'encaissement"
- },
- {
- "name": "Effets \u00e0 recevoir"
- }
- ],
- "name": "Effets \u00e0 recevoir"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances r\u00e9sultant de livraisons de biens"
- },
- {
- "name": "Rabais, remises, ristournes \u00e0 accorder et autres notes de cr\u00e9dit \u00e0 \u00e9tablir"
- }
- ],
- "name": "Clients"
- },
- {
- "name": "Cr\u00e9ances douteuses"
- },
- {
- "name": "Acomptes vers\u00e9s"
- },
- {
- "name": "Clients : retenues sur garanties"
- },
- {
- "name": "Produits \u00e0 recevoir"
- }
- ],
- "name": "CREANCES COMMERCIALES"
- },
- {
- "children": [
- {
- "name": "Acomptes re\u00e7us d'autres tiers \u00e0 moins d'un an"
- },
- {
- "name": "Participation du personnel \u00e0 payer"
- },
- {
- "name": "Actionnaires - capital \u00e0 rembourser"
- },
- {
- "name": "Obligations et coupons \u00e9chus"
- },
- {
- "name": "Emballages et mat\u00e9riel consign\u00e9s"
- },
- {
- "name": "Autres dettes diverses"
- },
- {
- "name": "Cautionnements re\u00e7us en num\u00e9raires"
- }
- ],
- "name": "DETTES DIVERSES"
- },
- {
- "children": [
- {
- "name": "Charges \u00e0 reporter"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Autres produits d'exploitation"
- },
- {
- "name": "Commissions \u00e0 obtenir"
- },
- {
- "name": "Ristournes, rabais \u00e0 obtenir"
- }
- ],
- "name": "Produits d'exploitation"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats courus et non \u00e9chus sur pr\u00eats et d\u00e9bits"
- },
- {
- "name": "Autres produits financiers"
- }
- ],
- "name": "Produits financiers"
- }
- ],
- "name": "Produits acquis"
- },
- {
- "name": "Charges \u00e0 imputer"
- },
- {
- "children": [
- {
- "name": "Produits d'exploitation \u00e0 reporter"
- },
- {
- "name": "Produits financiers \u00e0 reporter"
- }
- ],
- "name": "Produits \u00e0 reporter"
- },
- {
- "children": [
- {
- "name": "Compte de r\u00e9partition p\u00e9riodique des charges"
- },
- {
- "name": "Compte d'attente"
- },
- {
- "name": "Transferts d'exercice"
- }
- ],
- "name": "Comptes d'attente"
- }
- ],
- "name": "COMPTES DE REGULARISATION ET COMPTES D'ATTENTE"
- },
- {
- "name": "ACOMPTES RECUS SUR COMMANDES"
- },
- {
- "children": [
- {
- "name": "Acomptes re\u00e7us"
- },
- {
- "name": "Factures \u00e0 recevoir"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Fournisseurs importation"
- },
- {
- "name": "Fournisseurs CEE"
- },
- {
- "name": "Fournisseurs belges"
- }
- ],
- "name": "Fournisseurs ordinaires"
- },
- {
- "children": [
- {
- "name": "Entreprises li\u00e9es"
- },
- {
- "name": "Entreprises avec lesquelles il existe un lien de participation"
- }
- ],
- "name": "Entreprises apparent\u00e9es"
- }
- ],
- "name": "Effets \u00e0 payer"
- },
- {
- "children": [
- {
- "name": "Dettes envers les coparticipants"
- },
- {
- "children": [
- {
- "name": "Fournisseurs CEE"
- },
- {
- "name": "Fournisseurs importation"
- },
- {
- "name": "Fournisseurs belges"
- }
- ],
- "name": "Fournisseurs ordinaires"
- },
- {
- "name": "Fournisseurs - retenues de garanties"
- },
- {
- "children": [
- {
- "name": "Entreprises avec lesquelles il existe un lien de participation"
- }
- ],
- "name": "Entreprises apparent\u00e9es"
- }
- ],
- "name": "Fournisseurs"
- },
- {
- "name": "Compensations fournisseurs"
- }
- ],
- "name": "DETTES COMMERCIALES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "1er trimestre"
- },
- {
- "name": "Arri\u00e9r\u00e9s"
- },
- {
- "name": "3\u00e8me trimestre"
- },
- {
- "name": "2\u00e8me trimestre"
- },
- {
- "name": "4\u00e8me trimestre"
- }
- ],
- "name": "Office National de la S\u00e9curit\u00e9 Sociale"
- },
- {
- "children": [
- {
- "name": "Employ\u00e9s"
- },
- {
- "name": "Ouvriers"
- },
- {
- "name": "Administrateurs, g\u00e9rants et commissaires"
- },
- {
- "name": "Direction"
- }
- ],
- "name": "R\u00e9mun\u00e9rations"
- },
- {
- "children": [
- {
- "name": "Ouvriers"
- },
- {
- "name": "Employ\u00e9s"
- },
- {
- "name": "Direction"
- }
- ],
- "name": "P\u00e9cules de vacances"
- },
- {
- "children": [
- {
- "name": "\u00e0 4507 Autres imp\u00f4ts en Belgique"
- },
- {
- "name": "\u00e0 4504 Imp\u00f4ts sur le r\u00e9sultat"
- },
- {
- "name": "Imp\u00f4ts \u00e0 l'\u00e9tranger"
- }
- ],
- "name": "Dettes fiscales estim\u00e9es"
- },
- {
- "children": [
- {
- "name": "T.V.A. \u00e0 payer - Import"
- },
- {
- "name": "T.V.A. \u00e0 payer - Cocontractant"
- },
- {
- "name": "T.V.A. \u00e0 payer - Intra-communautaire"
- },
- {
- "name": "T.V.A. \u00e0 payer"
- },
- {
- "name": "Compte courant administration T.V.A."
- },
- {
- "name": "Taxe d'\u00e9galisation due"
- }
- ],
- "name": "T.V.A. \u00e0 payer"
- },
- {
- "children": [
- {
- "name": "Autres imp\u00f4ts sur le r\u00e9sultat"
- },
- {
- "children": [
- {
- "name": "Autres imp\u00f4ts et taxes \u00e0 payer"
- },
- {
- "name": "Imp\u00f4ts provinciaux \u00e0 payer"
- },
- {
- "name": "Imp\u00f4ts communaux \u00e0 payer"
- },
- {
- "name": "Pr\u00e9compte immobilier"
- }
- ],
- "name": "Autres imp\u00f4ts et taxes en Belgique"
- },
- {
- "name": "Imp\u00f4ts et taxes \u00e0 l'\u00e9tranger"
- }
- ],
- "name": "Imp\u00f4ts et taxes \u00e0 payer"
- },
- {
- "children": [
- {
- "name": "Autres pr\u00e9comptes retenus"
- },
- {
- "name": "Pr\u00e9compte professionnel retenu sur r\u00e9mun\u00e9rations"
- },
- {
- "name": "Pr\u00e9compte professionnel retenu sur tanti\u00e8mes"
- },
- {
- "name": "Pr\u00e9compte mobilier retenu sur dividendes attribu\u00e9s"
- },
- {
- "name": "Pr\u00e9compte mobilier retenu sur int\u00e9r\u00eats pay\u00e9s"
- }
- ],
- "name": "Pr\u00e9comptes retenus"
- },
- {
- "children": [
- {
- "name": "Dettes et provisions sociales diverses"
- },
- {
- "name": "Caisse d'assurances sociales pour travailleurs ind\u00e9pendants"
- },
- {
- "name": "Oppositions sur r\u00e9mun\u00e9rations"
- },
- {
- "children": [
- {
- "name": "Assurance groupe "
- },
- {
- "name": "Assurances individuelles"
- },
- {
- "name": "Assurance loi"
- },
- {
- "name": "Assurance salaire garanti "
- }
- ],
- "name": "Assurances relatives au personnel"
- },
- {
- "name": "Provision pour gratifications de fin d'ann\u00e9e"
- },
- {
- "name": "D\u00e9parts de personnel"
- }
- ],
- "name": "Autres dettes sociales"
- }
- ],
- "name": "DETTES FISCALES, SALARIALES ET SOCIALES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Non convertibles"
- },
- {
- "name": "Convertibles"
- }
- ],
- "name": "Emprunts obligataires non subordonn\u00e9s"
- },
- {
- "children": [
- {
- "name": "Non convertibles"
- },
- {
- "name": "Convertibles"
- }
- ],
- "name": "Emprunts subordonn\u00e9s"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9dits d'acceptation"
- },
- {
- "name": "Promesses"
- },
- {
- "name": "Dettes en compte"
- }
- ],
- "name": "Etablissements de cr\u00e9dit"
- },
- {
- "children": [
- {
- "name": "Financement de biens immobiliers"
- },
- {
- "name": "Financement de biens mobiliers"
- }
- ],
- "name": "Dettes de location-financement et assimil\u00e9es"
- },
- {
- "children": [
- {
- "name": "Effets \u00e0 payer"
- },
- {
- "name": "Fournisseurs"
- }
- ],
- "name": "Dettes commerciales"
- },
- {
- "name": "Autres emprunts"
- },
- {
- "name": "Cautionnements re\u00e7us en num\u00e9raires"
- },
- {
- "children": [
- {
- "name": "Entreprises avec lesquelles il existe un lien de participation"
- },
- {
- "name": "Entreprises li\u00e9es"
- },
- {
- "name": "Administrateurs, g\u00e9rants, associ\u00e9s"
- },
- {
- "name": "Autres dettes"
- }
- ],
- "name": "Dettes diverses"
- }
- ],
- "name": "DETTES A PLUS D'UN AN ECHEANT DANS L'ANNEE"
- },
- {
- "children": [
- {
- "name": "Etablissements de cr\u00e9dit. Cr\u00e9dits d'acceptation"
- },
- {
- "name": "Etablissements de cr\u00e9dit. Promesses"
- },
- {
- "name": "Etablissements de cr\u00e9dit. Dettes en compte courant"
- },
- {
- "name": "Etablissements de cr\u00e9dit. Emprunts en compte \u00e0 terme fixe"
- },
- {
- "name": "Autres emprunts"
- }
- ],
- "name": "DETTES FINANCIERES"
- },
- {
- "children": [
- {
- "name": "Cautionnements vers\u00e9s en num\u00e9raires"
- },
- {
- "name": "R\u00e9ductions de valeur act\u00e9es"
- },
- {
- "children": [
- {
- "name": "Actionnaires d\u00e9faillants"
- },
- {
- "name": "Appels de fonds"
- }
- ],
- "name": "Capital appel\u00e9, non vers\u00e9"
- },
- {
- "children": [
- {
- "name": "T.V.A D\u00e9ductible"
- },
- {
- "name": "Compte courant administration T.V.A."
- },
- {
- "name": "Taxe d'\u00e9galisation due"
- }
- ],
- "name": "T.V.A. \u00e0 r\u00e9cup\u00e9rer"
- },
- {
- "children": [
- {
- "name": "Imp\u00f4ts \u00e9trangers"
- },
- {
- "name": "\u00e0 4127 Autres imp\u00f4ts belges"
- },
- {
- "name": "\u00e0 4124 Imp\u00f4ts belges sur le r\u00e9sultat"
- }
- ],
- "name": "Imp\u00f4ts et versements fiscaux \u00e0 r\u00e9cup\u00e9rer"
- },
- {
- "name": "Produits \u00e0 recevoir"
- },
- {
- "children": [
- {
- "name": "Rabais, ristournes, remises \u00e0 obtenir et autres avoirs non encore re\u00e7us"
- },
- {
- "name": "Compte courant des administrateurs et g\u00e9rants"
- },
- {
- "name": "Compte courant des associ\u00e9s en S.P.R.L."
- },
- {
- "name": "Avances et pr\u00eats au personnel"
- },
- {
- "name": "Associ\u00e9s"
- },
- {
- "children": [
- {
- "name": "Autres cr\u00e9ances"
- },
- {
- "name": "Subsides \u00e0 recevoir"
- }
- ],
- "name": "Etat et \u00e9tablissements publics"
- },
- {
- "name": "Emballages et mat\u00e9riel \u00e0 rendre"
- },
- {
- "name": "Cr\u00e9ances sur soci\u00e9t\u00e9s apparent\u00e9es"
- }
- ],
- "name": "Cr\u00e9ances diverses"
- },
- {
- "name": "Cr\u00e9ances douteuses"
- }
- ],
- "name": "AUTRES CREANCES"
- }
- ],
- "name": "CLASSE 4. CREANCES ET DETTES A UN AN AU PLUS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Perte \u00e0 reporter",
- "root_type": "Income"
- },
- {
- "name": "Pr\u00e9l\u00e8vement sur les r\u00e9serves",
- "root_type": "Income"
- },
- {
- "name": "Pr\u00e9l\u00e8vement sur le capital et les primes d'\u00e9mission",
- "root_type": "Income"
- },
- {
- "name": "B\u00e9n\u00e9fice report\u00e9 de l'exercice pr\u00e9c\u00e9dent",
- "root_type": "Income"
- },
- {
- "name": "Intervention d'associ\u00e9s",
- "root_type": "Income"
- }
- ],
- "name": "AFFECTATION AUX RESULTATS"
- },
- {
- "children": [
- {
- "name": "Imp\u00f4ts \u00e9trangers sur le r\u00e9sultat",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "R\u00e9gularisations d'imp\u00f4ts estim\u00e9s",
- "root_type": "Income"
- },
- {
- "name": "R\u00e9gularisations d'imp\u00f4ts dus ou vers\u00e9s",
- "root_type": "Income"
- },
- {
- "name": "Reprises de provisions fiscales",
- "root_type": "Income"
- }
- ],
- "name": "Imp\u00f4ts belges sur le r\u00e9sultat"
- }
- ],
- "name": "REGULARISATIONS D'IMPOTS ET REPRISES DE PROVISIONS FISCALES"
- },
- {
- "children": [
- {
- "name": "Reprises de provisions pour risques et charges exceptionnelles",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Sur immobilisations financi\u00e8res",
- "root_type": "Income"
- },
- {
- "name": "Sur immobilisations incorporelles",
- "root_type": "Income"
- },
- {
- "name": "Sur immobilisations corporelles",
- "root_type": "Income"
- }
- ],
- "name": "Plus-values sur r\u00e9alisation d'actifs immobilis\u00e9s"
- },
- {
- "name": "Reprises de r\u00e9ductions de valeur sur immobilisations financi\u00e8res",
- "root_type": "Income"
- },
- {
- "name": "Autres produits exceptionnels",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Sur immobilisations corporelles",
- "root_type": "Income"
- },
- {
- "name": "Sur immobilisations incorporelles",
- "root_type": "Income"
- }
- ],
- "name": "Reprises d'amortissements et de r\u00e9ductions de valeur"
- }
- ],
- "name": "PRODUITS EXCEPTIONNELS"
- },
- {
- "children": [
- {
- "name": "Escomptes obtenus",
- "root_type": "Income"
- },
- {
- "name": "Produits des autres cr\u00e9ances",
- "root_type": "Income"
- },
- {
- "name": "Ecarts de conversion des devises",
- "root_type": "Income"
- },
- {
- "name": "Diff\u00e9rences de change",
- "root_type": "Income"
- },
- {
- "name": "Subsides en capital et en int\u00e9r\u00eats",
- "root_type": "Income"
- },
- {
- "name": "Plus-values sur r\u00e9alisations d'actifs circulants",
- "root_type": "Income"
- },
- {
- "name": "Produits des actifs circulants",
- "root_type": "Income"
- }
- ],
- "name": "PRODUITS FINANCIERS"
- },
- {
- "children": [
- {
- "name": "Locations diverses \u00e0 caract\u00e8re professionnel",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Bonis sur reprises d'emballages consign\u00e9s",
- "root_type": "Income"
- },
- {
- "name": "Bonis sur travaux en associations momentan\u00e9es",
- "root_type": "Income"
- }
- ],
- "name": "Produits divers"
- },
- {
- "name": "Commissions et courtages",
- "root_type": "Income"
- },
- {
- "name": "Redevances pour brevets et licences",
- "root_type": "Income"
- },
- {
- "name": "Prestations de services",
- "root_type": "Income"
- },
- {
- "name": "Revenus des immeubles affect\u00e9s aux activit\u00e9s non professionnelles",
- "root_type": "Income"
- },
- {
- "name": "Subsides d'exploitation et montants compensatoires",
- "root_type": "Income"
- },
- {
- "name": "Plus-values sur r\u00e9alisations courantes d'immobilisations corporelles",
- "root_type": "Income"
- },
- {
- "name": "Plus-values sur r\u00e9alisations de cr\u00e9ances commerciales",
- "root_type": "Income"
- },
- {
- "name": "Produits de services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel",
- "root_type": "Income"
- }
- ],
- "name": "AUTRES PRODUITS D'EXPLOITATION"
- },
- {
- "children": [
- {
- "name": "En immobilisations corporelles",
- "root_type": "Income"
- },
- {
- "name": "En immobilisations en cours",
- "root_type": "Income"
- },
- {
- "name": "En frais d'\u00e9tablissement",
- "root_type": "Income"
- },
- {
- "name": "En immobilisations incorporelles",
- "root_type": "Income"
- }
- ],
- "name": "PRODUCTION IMMOBILISEE"
- },
- {
- "children": [
- {
- "name": "Des produits finis",
- "root_type": "Income"
- },
- {
- "name": "Des en cours de fabrication",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Sur travaux en cours des associations momentan\u00e9es",
- "root_type": "Income"
- },
- {
- "name": "Sur commandes en cours d'ex\u00e9cution",
- "root_type": "Income"
- }
- ],
- "name": "B\u00e9n\u00e9fices port\u00e9s en compte sur commandes en cours"
- },
- {
- "children": [
- {
- "name": "Co\u00fbt des commandes en cours d'ex\u00e9cution",
- "root_type": "Income"
- },
- {
- "name": "Co\u00fbt des travaux en cours des associations momentan\u00e9es",
- "root_type": "Income"
- }
- ],
- "name": "Commandes en cours - Co\u00fbt de revient"
- }
- ],
- "name": "Des commandes en cours d'ex\u00e9cution"
- },
- {
- "name": "Des immeubles construits destin\u00e9s \u00e0 la vente",
- "root_type": "Income"
- }
- ],
- "name": "VARIATION DES STOCKS ET DES COMMANDES EN COURS D'EXECUTION"
- },
- {
- "children": [
- {
- "name": "Ventes d'emballages r\u00e9cup\u00e9rables",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventes dans les pays membres de la C.E.E.",
- "root_type": "Income"
- },
- {
- "name": "Ventes en Belgique",
- "root_type": "Income"
- },
- {
- "name": "Ventes \u00e0 l'exportation",
- "root_type": "Income"
- }
- ],
- "name": "Ventes de marchandises"
- },
- {
- "name": "P\u00e9nalit\u00e9s et d\u00e9dits obtenus par l'entreprise",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventes \u00e0 l'exportation",
- "root_type": "Income"
- },
- {
- "name": "Ventes dans les pays membres de la C.E.E.",
- "root_type": "Income"
- }
- ],
- "name": "Ventes de produits finis"
- },
- {
- "children": [
- {
- "name": "Ventes \u00e0 l'exportation",
- "root_type": "Income"
- },
- {
- "name": "Ventes dans les pays membres de la C.E.E.",
- "root_type": "Income"
- },
- {
- "name": "Ventes en Belgique",
- "root_type": "Income"
- }
- ],
- "name": "Ventes de d\u00e9chets et rebuts"
- },
- {
- "name": "Facturations des travaux en cours",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Prestations de services dans les pays membres de la C.E.E.",
- "root_type": "Income"
- },
- {
- "name": "Prestations de services en vue de l'exportation",
- "root_type": "Income"
- },
- {
- "name": "Prestations de services en Belgique",
- "root_type": "Income"
- }
- ],
- "name": "Prestations de services"
- },
- {
- "children": [
- {
- "name": "Sur prestations de services",
- "root_type": "Income"
- },
- {
- "name": "Sur ventes de produits finis",
- "root_type": "Income"
- },
- {
- "name": "Sur ventes de marchandises",
- "root_type": "Income"
- },
- {
- "name": "Sur ventes de d\u00e9chets et rebuts",
- "root_type": "Income"
- },
- {
- "name": "Mali sur travaux factur\u00e9s aux associations momentan\u00e9es",
- "root_type": "Income"
- }
- ],
- "name": "Remises, ristournes et rabais accord\u00e9s"
- }
- ],
- "name": "CHIFFRE D'AFFAIRES"
- }
- ],
- "name": "CLASSE 7. - PRODUITS"
- },
- {
- "children": [
- {
- "name": "Inkoopbonussen",
- "root_type": "Expense"
- },
- {
- "name": "Toevoeging voorz. incour. handelsgoed.",
- "root_type": "Expense"
- },
- {
- "name": "Inkoop import buiten EU hoog",
- "root_type": "Expense"
- },
- {
- "name": "Inkoop import buiten EU overig",
- "root_type": "Expense"
- },
- {
- "name": "Inkopen BTW verlegd",
- "root_type": "Expense"
- },
- {
- "name": "Inkopen EU laag tarief",
- "root_type": "Expense"
- },
- {
- "name": "Inkopen EU overig",
- "root_type": "Expense"
- },
- {
- "name": "Inkoop import buiten EU laag",
- "root_type": "Expense"
- },
- {
- "name": "Invoerkosten",
- "root_type": "Expense"
- },
- {
- "name": "Inkoopkosten",
- "root_type": "Expense"
- },
- {
- "name": "Inkopen EU hoog tarief",
- "root_type": "Expense"
- },
- {
- "name": "Betalingskort. crediteuren",
- "root_type": "Expense"
- },
- {
- "name": "Inkopen overig",
- "root_type": "Expense"
- },
- {
- "name": "Garantiekosten",
- "root_type": "Expense"
- },
- {
- "name": "Inkopen hoog",
- "root_type": "Expense"
- },
- {
- "name": "Toevoeging garantieverpl.",
- "root_type": "Expense"
- },
- {
- "name": "Tegenrekening inkoop",
- "root_type": "Expense"
- },
- {
- "name": "Onttrekking uitgev.garantie",
- "root_type": "Expense"
- },
- {
- "name": "Voorz. Incourourant grondst.",
- "root_type": "Expense"
- },
- {
- "name": "Kostprijs omzet grondstoffen",
- "root_type": "Expense"
- },
- {
- "name": "Toev. Voorz. incour. grondst.",
- "root_type": "Expense"
- },
- {
- "name": "Kosten inkoopvereniging",
- "root_type": "Expense"
- },
- {
- "name": "Kostprijs omzet handelsgoederen",
- "root_type": "Expense"
- },
- {
- "name": "Voorz.incour. handelsgoed.",
- "root_type": "Expense"
- },
- {
- "name": "Inkoopprovisie",
- "root_type": "Expense"
- },
- {
- "name": "Inkomende vrachten",
- "root_type": "Expense"
- },
- {
- "name": "Hulpmaterialen",
- "root_type": "Expense"
- },
- {
- "name": "Uitbesteed werk",
- "root_type": "Expense"
- },
- {
- "name": "Priv\u00e9-gebruik goederen",
- "root_type": "Expense"
- },
- {
- "name": "Inkopen laag",
- "root_type": "Expense"
- },
- {
- "name": "Inkopen nul",
- "root_type": "Expense"
- }
- ],
- "name": "VOORRAAD GEREED PRODUCT EN ONDERHANDEN WERK"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Brandstoffen",
- "root_type": "Expense"
- },
- {
- "name": "Overige vervoerskosten",
- "root_type": "Expense"
- },
- {
- "name": "Onderhoud personenauto's",
- "root_type": "Expense"
- },
- {
- "name": "Onderhoud vrachtauto's",
- "root_type": "Expense"
- },
- {
- "name": "Leasing auto's",
- "root_type": "Expense"
- },
- {
- "name": "Assuranties auto's",
- "root_type": "Expense"
- },
- {
- "name": "Priv\u00e9-gebruik auto's",
- "root_type": "Expense"
- },
- {
- "name": "Wegenbelasting",
- "root_type": "Expense"
- }
- ],
- "name": "VERVOERSKOSTEN"
- },
- {
- "children": [
- {
- "name": "Overige rentebaten",
- "root_type": "Expense"
- },
- {
- "name": "Rente hypotheek",
- "root_type": "Expense"
- },
- {
- "name": "Rente leasecontracten",
- "root_type": "Expense"
- },
- {
- "name": "Overige rentelasten",
- "root_type": "Expense"
- },
- {
- "name": "Rente lening o/g",
- "root_type": "Expense"
- },
- {
- "name": "Rente lening u/g",
- "root_type": "Expense"
- },
- {
- "name": "Rente bankkrediet",
- "root_type": "Expense"
- },
- {
- "name": "Rente huurkoopcontracten",
- "root_type": "Expense"
- }
- ],
- "name": "FINANCIERINGSKOSTEN"
- },
- {
- "children": [
- {
- "name": "Vrachtauto's",
- "root_type": "Expense"
- },
- {
- "name": "Tonnagevergunningen",
- "root_type": "Expense"
- },
- {
- "name": "Drankvergunningen",
- "root_type": "Expense"
- },
- {
- "name": "Auteursrechten",
- "root_type": "Expense"
- },
- {
- "name": "Octrooien",
- "root_type": "Expense"
- },
- {
- "name": "Goodwill",
- "root_type": "Expense"
- },
- {
- "name": "Kantoorinventaris",
- "root_type": "Expense"
- },
- {
- "name": "Kantoormachines",
- "root_type": "Expense"
- },
- {
- "name": "Gebouwen",
- "root_type": "Expense"
- },
- {
- "name": "Bedrijfsgebouwen",
- "root_type": "Expense"
- },
- {
- "name": "Woon-winkelhuis",
- "root_type": "Expense"
- },
- {
- "name": "Winkels",
- "root_type": "Expense"
- },
- {
- "name": "Gereedschappen",
- "root_type": "Expense"
- },
- {
- "name": "Kantine-inventaris",
- "root_type": "Expense"
- },
- {
- "name": "Bedrijfsinventaris",
- "root_type": "Expense"
- },
- {
- "name": "Magazijninventaris",
- "root_type": "Expense"
- },
- {
- "name": "Machines",
- "root_type": "Expense"
- },
- {
- "name": "Heftrucks",
- "root_type": "Expense"
- },
- {
- "name": "Aanhangwagens",
- "root_type": "Expense"
- },
- {
- "name": "Rijwielen en bromfietsen",
- "root_type": "Expense"
- },
- {
- "name": "Vergunningen",
- "root_type": "Expense"
- },
- {
- "name": "Licenties",
- "root_type": "Expense"
- },
- {
- "name": "Aanloopkosten",
- "root_type": "Expense"
- },
- {
- "name": "Ontwikkelingskosten",
- "root_type": "Expense"
- },
- {
- "name": "Personenauto's",
- "root_type": "Expense"
- },
- {
- "name": "Pachtersinvestering",
- "root_type": "Expense"
- },
- {
- "name": "Aankoopkosten",
- "root_type": "Expense"
- },
- {
- "name": "Parkeerplaats",
- "root_type": "Expense"
- },
- {
- "name": "Grondverbetering",
- "root_type": "Expense"
- },
- {
- "name": "Voorraadverschillen",
- "root_type": "Expense"
- },
- {
- "name": "Fabrieksinventaris",
- "root_type": "Expense"
- },
- {
- "name": "Verbouwingen",
- "root_type": "Expense"
- }
- ],
- "name": "AFSCHRIJVINGEN"
- },
- {
- "children": [
- {
- "name": "Betaalde schadevergoed.",
- "root_type": "Expense"
- },
- {
- "name": "Nadelige koersverschillen",
- "root_type": "Expense"
- },
- {
- "name": "Kosten omzetbelasting",
- "root_type": "Expense"
- },
- {
- "name": "Boekverlies vaste activa",
- "root_type": "Expense"
- },
- {
- "name": "K.O. regeling OB",
- "root_type": "Expense"
- },
- {
- "name": "Overige lasten",
- "root_type": "Expense"
- },
- {
- "name": "Kasverschillen",
- "root_type": "Expense"
- },
- {
- "name": "Boekwinst van vaste activa",
- "root_type": "Expense"
- },
- {
- "name": "Kosten loonbelasting",
- "root_type": "Expense"
- },
- {
- "name": "Naheffing bedrijfsver.",
- "root_type": "Expense"
- },
- {
- "name": "Overige baten",
- "root_type": "Expense"
- },
- {
- "name": "Ontvangen schadevergoed.",
- "root_type": "Expense"
- },
- {
- "name": "Voordelige koersverschil.",
- "root_type": "Expense"
- }
- ],
- "name": "OVERIGE BATEN EN LASTEN"
- },
- {
- "children": [
- {
- "name": "Reis en verblijfkosten",
- "root_type": "Expense"
- },
- {
- "name": "Representatiekosten",
- "root_type": "Expense"
- },
- {
- "name": "Kascorrecties",
- "root_type": "Expense"
- },
- {
- "name": "Exportkosten",
- "root_type": "Expense"
- },
- {
- "name": "Beurskosten",
- "root_type": "Expense"
- },
- {
- "name": "Websitekosten",
- "root_type": "Expense"
- },
- {
- "name": "Provisie",
- "root_type": "Expense"
- },
- {
- "name": "Etalagekosten",
- "root_type": "Expense"
- },
- {
- "name": "Veilingkosten",
- "root_type": "Expense"
- },
- {
- "name": "Reclame",
- "root_type": "Expense"
- },
- {
- "name": "Advertenties",
- "root_type": "Expense"
- },
- {
- "name": "Verpakkingsmateriaal",
- "root_type": "Expense"
- },
- {
- "name": "Overige verkoopkosten",
- "root_type": "Expense"
- },
- {
- "name": "Afschrijving dubieuze deb.",
- "root_type": "Expense"
- },
- {
- "name": "Relatiegeschenken",
- "root_type": "Expense"
- },
- {
- "name": "Uitgaande vrachten",
- "root_type": "Expense"
- }
- ],
- "name": "VERKOOPKOSTEN"
- },
- {
- "children": [
- {
- "name": "Juridische kosten",
- "root_type": "Expense"
- },
- {
- "name": "Bankkosten",
- "root_type": "Expense"
- },
- {
- "name": "Overige algemene kosten",
- "root_type": "Expense"
- },
- {
- "name": "Advieskosten",
- "root_type": "Expense"
- },
- {
- "name": "Assuranties",
- "root_type": "Expense"
- },
- {
- "name": "Toev. Ass. eigen risico",
- "root_type": "Expense"
- },
- {
- "name": "Accountantskosten",
- "root_type": "Expense"
- }
- ],
- "name": "ALGEMENE KOSTEN"
- },
- {
- "children": [
- {
- "name": "Uitkering ziekengeld",
- "root_type": "Expense"
- },
- {
- "name": "Overige uitkeringen",
- "root_type": "Expense"
- },
- {
- "name": "Loonwerk",
- "root_type": "Expense"
- },
- {
- "name": "Thuiswerkers",
- "root_type": "Expense"
- },
- {
- "name": "Managementvergoedingen",
- "root_type": "Expense"
- },
- {
- "name": "Gratificaties",
- "root_type": "Expense"
- },
- {
- "name": "Wervingskosten personeel",
- "root_type": "Expense"
- },
- {
- "name": "Opleidingskosten",
- "root_type": "Expense"
- },
- {
- "name": "Bedrijfskleding",
- "root_type": "Expense"
- },
- {
- "name": "Geschenken personeel",
- "root_type": "Expense"
- },
- {
- "name": "Toevoeging pensioenverpl.",
- "root_type": "Expense"
- },
- {
- "name": "Sociale lasten",
- "root_type": "Expense"
- },
- {
- "name": "Tanti\u00e8mes",
- "root_type": "Expense"
- },
- {
- "name": "Provisie",
- "root_type": "Expense"
- },
- {
- "name": "Gereedschapsgeld",
- "root_type": "Expense"
- },
- {
- "name": "Reiskosten",
- "root_type": "Expense"
- },
- {
- "name": "Congressen, seminars en symposia",
- "root_type": "Expense"
- },
- {
- "name": "Oprenting stamrechtverpl.",
- "root_type": "Expense"
- },
- {
- "name": "Toev. Backservice pens.verpl.",
- "root_type": "Expense"
- },
- {
- "name": "Inhouding pensioenpremies",
- "root_type": "Expense"
- },
- {
- "name": "Pensioenpremies",
- "root_type": "Expense"
- },
- {
- "name": "Inhouding sociale lasten",
- "root_type": "Expense"
- },
- {
- "name": "Belastingvrije uitkeringen",
- "root_type": "Expense"
- },
- {
- "name": "Bedrijfskleding",
- "root_type": "Expense"
- },
- {
- "name": "Kantinekosten",
- "root_type": "Expense"
- },
- {
- "name": "Rijwielvergoeding",
- "root_type": "Expense"
- },
- {
- "name": "Autokostenvergoeding",
- "root_type": "Expense"
- },
- {
- "name": "Vergoeding studiekosten",
- "root_type": "Expense"
- },
- {
- "name": "Bijzondere beloningen",
- "root_type": "Expense"
- },
- {
- "name": "Uitzendkrachten",
- "root_type": "Expense"
- },
- {
- "name": "Overige kostenverg.",
- "root_type": "Expense"
- },
- {
- "name": "Overige personeelskosten",
- "root_type": "Expense"
- },
- {
- "name": "Vakantiebonnen",
- "root_type": "Expense"
- },
- {
- "name": "Vakantiegeld",
- "root_type": "Expense"
- },
- {
- "name": "Lonen en salarissen",
- "root_type": "Expense"
- },
- {
- "name": "Overhevelingstoeslag",
- "root_type": "Expense"
- }
- ],
- "name": "PERSONEELSKOSTEN"
- },
- {
- "children": [
- {
- "name": "Energiekosten",
- "root_type": "Expense"
- },
- {
- "name": "Schoonmaakkosten",
- "root_type": "Expense"
- },
- {
- "name": "Pacht",
- "root_type": "Expense"
- },
- {
- "name": "Huur",
- "root_type": "Expense"
- },
- {
- "name": "Ontvangen huren",
- "root_type": "Expense"
- },
- {
- "name": "Huurwaarde woongedeelte",
- "root_type": "Expense"
- },
- {
- "name": "Groot onderhoud onr. Goed",
- "root_type": "Expense"
- },
- {
- "name": "Overige huisvestingskosten",
- "root_type": "Expense"
- },
- {
- "name": "Assurantie onroerend goed",
- "root_type": "Expense"
- },
- {
- "name": "Toevoeging egalisatieres. Groot onderhoud",
- "root_type": "Expense"
- },
- {
- "name": "Belastingen onr. Goed",
- "root_type": "Expense"
- },
- {
- "name": "Onderhoud onroerend goed",
- "root_type": "Expense"
- }
- ],
- "name": "HUISVESTINGSKOSTEN"
- },
- {
- "children": [
- {
- "name": "Overige bedrijfskosten",
- "root_type": "Expense"
- },
- {
- "name": "Ophalen/vervoer afval",
- "root_type": "Expense"
- },
- {
- "name": "Huur inventaris",
- "root_type": "Expense"
- },
- {
- "name": "Energie (krachtstroom)",
- "root_type": "Expense"
- },
- {
- "name": "Leasing invent.operational",
- "root_type": "Expense"
- },
- {
- "name": "Hulpmaterialen",
- "root_type": "Expense"
- },
- {
- "name": "Assuranties",
- "root_type": "Expense"
- },
- {
- "name": "Huur machines",
- "root_type": "Expense"
- },
- {
- "name": "Leasing mach. operational",
- "root_type": "Expense"
- },
- {
- "name": "Gereedschappen",
- "root_type": "Expense"
- },
- {
- "name": "Onderhoud machines",
- "root_type": "Expense"
- },
- {
- "name": "Onderhoud inventaris",
- "root_type": "Expense"
- }
- ],
- "name": "BEDRIJFSKOSTEN"
- },
- {
- "children": [
- {
- "name": "Overige kantoorkosten",
- "root_type": "Expense"
- },
- {
- "name": "Huur kantoorapparatuur",
- "root_type": "Expense"
- },
- {
- "name": "Kantoorbenodigdh./drukw.",
- "root_type": "Expense"
- },
- {
- "name": "Contributies/abonnementen",
- "root_type": "Expense"
- },
- {
- "name": "Administratiekosten",
- "root_type": "Expense"
- },
- {
- "name": "Porti",
- "root_type": "Expense"
- },
- {
- "name": "Internetaansluiting",
- "root_type": "Expense"
- },
- {
- "name": "Telefoon/telefax",
- "root_type": "Expense"
- },
- {
- "name": "Onderhoud kantoorinvent.",
- "root_type": "Expense"
- }
- ],
- "name": "KANTOORKOSTEN"
- }
- ],
- "name": "KOSTENREKENINGEN"
- },
- {
- "children": [
- {
- "name": "Account Payable"
- },
- {
- "name": "Uninvoiced Receipts"
- },
- {
- "name": "Loans"
- },
- {
- "name": "Withholding Tax"
- },
- {
- "name": "Accrued Expenses"
- },
- {
- "name": "Output VAT"
- }
- ],
- "name": "Liabilities"
- },
- {
- "children": [
- {
- "name": "Salary"
- },
- {
- "name": "Rent"
- },
- {
- "name": "Cost of goods sold"
- },
- {
- "name": "Office Expenses"
- },
- {
- "name": "Income tax expenses"
- },
- {
- "name": "Interest expenses"
- }
- ],
- "name": "Expenses"
- },
- {
- "children": [
- {
- "name": "Inkopen binnen EU laag"
- },
- {
- "name": "Tussenrek. autom. loonbetalingen"
- },
- {
- "name": "Inkopen binnen EU hoog"
- },
- {
- "name": "Inkopen binnen EU overig"
- },
- {
- "name": "Betaalwijze contant"
- },
- {
- "name": "Tussenrek. autom. betalingen"
- },
- {
- "name": "Inkopen buiten EU overig"
- },
- {
- "name": "Inkopen Nederland hoog"
- },
- {
- "name": "Betaalwijze chipknip"
- },
- {
- "name": "Tussenrekening chipknip"
- },
- {
- "name": "Vraagposten"
- },
- {
- "name": "Tussenrekening correcties"
- },
- {
- "name": "Netto lonen"
- },
- {
- "name": "Inkopen buiten EU hoog"
- },
- {
- "name": "Inkopen buiten EU laag"
- },
- {
- "name": "Tussenrek. cadeaubonbetalingen"
- },
- {
- "name": "Betaalwijze cadeaubonnen"
- },
- {
- "name": "Inkopen Nederland overig"
- },
- {
- "name": "Inkopen Nederland laag"
- },
- {
- "name": "Inkopen Nederland verlegd"
- },
- {
- "name": "Betaalwijze pin"
- },
- {
- "name": "Tussenrekening pin"
- },
- {
- "name": "Kassa 2"
- },
- {
- "name": "Kassa 1"
- },
- {
- "name": "Inkopen Nederland onbelast"
- },
- {
- "name": "Tussenrekening balans"
- },
- {
- "name": "Tegenrekening Inkopen"
- }
- ],
- "name": "TUSSENREKENINGEN"
- },
- {
- "children": [
- {
- "name": "Capital Stock"
- },
- {
- "name": "Dividends"
- },
- {
- "name": "Income Summary"
- },
- {
- "name": "Retained Earnings"
- }
- ],
- "name": "Equity"
- },
- {
- "children": [
- {
- "name": "TRANSFERTS AUX RESERVES IMMUNISEES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Autres allocataires",
- "root_type": "Expense"
- },
- {
- "name": "R\u00e9mun\u00e9ration du capital",
- "root_type": "Expense"
- },
- {
- "name": "Administrateurs ou g\u00e9rants",
- "root_type": "Expense"
- },
- {
- "name": "Dotation aux autres r\u00e9serves",
- "root_type": "Expense"
- },
- {
- "name": "B\u00e9n\u00e9fice \u00e0 reporter",
- "root_type": "Expense"
- },
- {
- "name": "Perte report\u00e9e de l'exercice pr\u00e9c\u00e9dent",
- "root_type": "Expense"
- },
- {
- "name": "Dotation \u00e0 la r\u00e9serve l\u00e9gale",
- "root_type": "Expense"
- }
- ],
- "name": "AFFECTATION DES RESULTATS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Taxe sur le personnel occup\u00e9",
- "root_type": "Expense"
- },
- {
- "name": "Taxe sur la force motrice",
- "root_type": "Expense"
- }
- ],
- "name": "Imp\u00f4ts provinciaux et communaux"
- },
- {
- "name": "Taxes diverses",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Taxes sur autos et camions",
- "root_type": "Expense"
- }
- ],
- "name": "Taxes et imp\u00f4ts directs"
- },
- {
- "children": [
- {
- "name": "Timbres fiscaux pris en charge par la firme",
- "root_type": "Expense"
- },
- {
- "name": "Droits d'enregistrement",
- "root_type": "Expense"
- },
- {
- "name": "T.V.A. non d\u00e9ductible",
- "root_type": "Expense"
- }
- ],
- "name": "Taxes et imp\u00f4ts indirects"
- }
- ],
- "name": "Charges fiscales d'exploitation"
- },
- {
- "name": "\u00e0 648 Charges d'exploitations diverses",
- "root_type": "Expense"
- },
- {
- "name": "Charges d'exploitation port\u00e9es \u00e0 l'actif au titre de restructuration",
- "root_type": "Expense"
- },
- {
- "name": "Moins-values sur r\u00e9alisations courantes d'immobilisations corporelles",
- "root_type": "Expense"
- },
- {
- "name": "Moins-values sur r\u00e9alisations de cr\u00e9ances commerciales",
- "root_type": "Expense"
- }
- ],
- "name": "AUTRES CHARGES D'EXPLOITATION"
- },
- {
- "children": [
- {
- "name": "Charges exceptionnelles transf\u00e9r\u00e9es \u00e0 l'actif en frais de restructuration",
- "root_type": "Expense"
- },
- {
- "name": "Autres charges exceptionnelles",
- "root_type": "Expense"
- },
- {
- "name": "Diff\u00e9rence de charge",
- "root_type": "Expense"
- },
- {
- "name": "P\u00e9nalit\u00e9s et amendes diverses",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Sur immeubles acquis ou construits en vue de la revente",
- "root_type": "Expense"
- },
- {
- "name": "Sur immobilisations corporelles",
- "root_type": "Expense"
- },
- {
- "name": "Sur immobilisations incorporelles",
- "root_type": "Expense"
- },
- {
- "name": "Sur immobilisations financi\u00e8res",
- "root_type": "Expense"
- },
- {
- "name": "Sur immobilisations d\u00e9tenues en location-financement et droits similaires",
- "root_type": "Expense"
- }
- ],
- "name": "Moins-values sur r\u00e9alisation d'actifs immobilis\u00e9s"
- },
- {
- "name": "Provisions pour risques et charges exceptionnels",
- "root_type": "Expense"
- },
- {
- "name": "R\u00e9ductions de valeur sur immobilisations financi\u00e8res",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Sur frais d'\u00e9tablissement",
- "root_type": "Expense"
- },
- {
- "name": "Sur immobilisations incorporelles",
- "root_type": "Expense"
- },
- {
- "name": "Sur immobilisations corporelles",
- "root_type": "Expense"
- }
- ],
- "name": "Amortissements et r\u00e9ductions de valeur exceptionnels"
- }
- ],
- "name": "CHARGES EXCEPTIONNELLES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Exc\u00e9dent de versements d'imp\u00f4ts et pr\u00e9comptes port\u00e9 \u00e0 l'actif",
- "root_type": "Expense"
- },
- {
- "name": "Imp\u00f4ts et pr\u00e9comptes dus ou vers\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Charges fiscales estim\u00e9es",
- "root_type": "Expense"
- }
- ],
- "name": "Imp\u00f4ts belges sur le r\u00e9sultat de l'exercice"
- },
- {
- "children": [
- {
- "name": "Provisions fiscales constitu\u00e9es",
- "root_type": "Expense"
- },
- {
- "name": "Suppl\u00e9ments d'imp\u00f4ts dus ou vers\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Suppl\u00e9ments d'imp\u00f4ts estim\u00e9s",
- "root_type": "Expense"
- }
- ],
- "name": "Imp\u00f4ts belges sur le r\u00e9sultat d'exercices ant\u00e9rieurs"
- },
- {
- "name": "Imp\u00f4ts \u00e9trangers sur le r\u00e9sultat de l'exercice",
- "root_type": "Expense"
- },
- {
- "name": "Imp\u00f4ts \u00e9trangers sur le r\u00e9sultat d'exercices ant\u00e9rieurs",
- "root_type": "Expense"
- }
- ],
- "name": "IMPOTS SUR LE RESULTAT"
- },
- {
- "children": [
- {
- "name": "Achats de fournitures",
- "root_type": "Expense"
- },
- {
- "name": "Achats de marchandises",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "De fournitures",
- "root_type": "Expense"
- },
- {
- "name": "De mati\u00e8res premi\u00e8res",
- "root_type": "Expense"
- },
- {
- "name": "D'immeubles destin\u00e9s \u00e0 la vente",
- "root_type": "Expense"
- },
- {
- "name": "De marchandises",
- "root_type": "Expense"
- }
- ],
- "name": "Variations de stocks"
- },
- {
- "name": "Remises, ristournes et rabais obtenus sur achats",
- "root_type": "Expense"
- },
- {
- "name": "Sous-traitances g\u00e9n\u00e9rales",
- "root_type": "Expense"
- },
- {
- "name": "Achats de services, travaux et \u00e9tudes",
- "root_type": "Expense"
- },
- {
- "name": "Achats d'immeubles destin\u00e9s \u00e0 la revente",
- "root_type": "Expense"
- }
- ],
- "name": "APPROVISIONNEMENTS ET MARCHANDISES"
- },
- {
- "children": [
- {
- "name": "Personnel int\u00e9rimaire et personnes mises \u00e0 la disposition de l'entreprise",
- "root_type": "Expense"
- },
- {
- "name": "R\u00e9mun\u00e9rations, primes pour assurances extral\u00e9gales",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Documentation",
- "root_type": "Expense"
- },
- {
- "name": "Missions et r\u00e9ceptions",
- "root_type": "Expense"
- },
- {
- "name": "Cadeaux \u00e0 la client\u00e8le",
- "root_type": "Expense"
- },
- {
- "name": "Primes",
- "root_type": "Expense"
- },
- {
- "name": "Foires et expositions",
- "root_type": "Expense"
- },
- {
- "name": "Echantillons",
- "root_type": "Expense"
- },
- {
- "name": "Catalogues et imprim\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Annonces et insertions",
- "root_type": "Expense"
- }
- ],
- "name": "Annonces, publicit\u00e9, propagande et documentation"
- },
- {
- "children": [
- {
- "name": "Sous-traitants pour activit\u00e9s propres",
- "root_type": "Expense"
- },
- {
- "name": "Sous-traitants d'associations momentan\u00e9es",
- "root_type": "Expense"
- },
- {
- "name": "Quote-part b\u00e9n\u00e9ficiaire des coparticipants",
- "root_type": "Expense"
- }
- ],
- "name": "Sous-traitants"
- },
- {
- "children": [
- {
- "name": "Imprim\u00e9s et fournitures de bureau",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "T\u00e9l\u00e9grammes",
- "root_type": "Expense"
- },
- {
- "name": "T\u00e9l\u00e9phone",
- "root_type": "Expense"
- },
- {
- "name": "T\u00e9lex et t\u00e9l\u00e9fax",
- "root_type": "Expense"
- },
- {
- "name": "Frais postaux",
- "root_type": "Expense"
- }
- ],
- "name": "T\u00e9l\u00e9phone, t\u00e9l\u00e9grammes, t\u00e9lex, t\u00e9l\u00e9fax, frais postaux"
- },
- {
- "children": [
- {
- "name": "Vapeur",
- "root_type": "Expense"
- },
- {
- "name": "Eau",
- "root_type": "Expense"
- },
- {
- "name": "Electricit\u00e9",
- "root_type": "Expense"
- },
- {
- "name": "Gaz",
- "root_type": "Expense"
- }
- ],
- "name": "Eau, gaz, \u00e9lectricit\u00e9, vapeur"
- },
- {
- "name": "Livres, biblioth\u00e8que",
- "root_type": "Expense"
- }
- ],
- "name": "Fournitures faites \u00e0 l'entreprise"
- },
- {
- "children": [
- {
- "name": "Personnel int\u00e9rimaire",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Publications l\u00e9gales",
- "root_type": "Expense"
- },
- {
- "name": "Honoraires d'avocats, d'experts, etc ...",
- "root_type": "Expense"
- },
- {
- "name": "Commissions aux tiers",
- "root_type": "Expense"
- },
- {
- "name": "Dons, lib\u00e9ralit\u00e9s, ...",
- "root_type": "Expense"
- },
- {
- "name": "Cotisations aux groupements professionnels",
- "root_type": "Expense"
- },
- {
- "name": "Frais de contentieux",
- "root_type": "Expense"
- }
- ],
- "name": "Divers"
- },
- {
- "children": [
- {
- "name": "Transports de personnel",
- "root_type": "Expense"
- },
- {
- "name": "Voyages, d\u00e9placements, repr\u00e9sentations",
- "root_type": "Expense"
- }
- ],
- "name": "Transports et d\u00e9placements"
- },
- {
- "children": [
- {
- "name": "Autres redevances",
- "root_type": "Expense"
- },
- {
- "name": "Redevances pour brevets, licences, marques, accessoires",
- "root_type": "Expense"
- }
- ],
- "name": "Redevances et royalties"
- },
- {
- "children": [
- {
- "name": "Assurance incendie",
- "root_type": "Expense"
- },
- {
- "name": "Assurance vol",
- "root_type": "Expense"
- },
- {
- "name": "Assurance autos",
- "root_type": "Expense"
- },
- {
- "name": "Assurance cr\u00e9dit",
- "root_type": "Expense"
- },
- {
- "name": "Assurances frais g\u00e9n\u00e9raux",
- "root_type": "Expense"
- }
- ],
- "name": "Assurances non relatives au personnel"
- }
- ],
- "name": "R\u00e9tributions de tiers"
- },
- {
- "name": "Entretien et r\u00e9paration",
- "root_type": "Expense"
- }
- ],
- "name": "SERVICES ET BIENS DIVERS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Salaire hebdomadaire garanti",
- "root_type": "Expense"
- },
- {
- "name": "Jours f\u00e9ri\u00e9s pay\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Allocations familiales compl\u00e9mentaires",
- "root_type": "Expense"
- }
- ],
- "name": "Charges sociales diverses"
- },
- {
- "children": [
- {
- "name": "Assurances individuelles",
- "root_type": "Expense"
- },
- {
- "name": "Assurances loi, responsabilit\u00e9 civile, chemin du travail",
- "root_type": "Expense"
- },
- {
- "name": "Assurance salaire garanti",
- "root_type": "Expense"
- }
- ],
- "name": "Assurances du personnel"
- },
- {
- "children": [
- {
- "name": "Allocations familiales compl\u00e9mentaires pour non salari\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Lois sociales pour ind\u00e9pendants",
- "root_type": "Expense"
- },
- {
- "name": "Divers",
- "root_type": "Expense"
- }
- ],
- "name": "Charges sociales des administrateurs, g\u00e9rants et commissaires"
- }
- ],
- "name": "Autres frais de personnel"
- },
- {
- "name": "Primes patronales pour assurances extral\u00e9gales",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Sur appointements et commissions",
- "root_type": "Expense"
- },
- {
- "name": "Sur salaires",
- "root_type": "Expense"
- }
- ],
- "name": "Cotisations patronales d'assurances sociales"
- },
- {
- "children": [
- {
- "name": "Administrateurs ou g\u00e9rants",
- "root_type": "Expense"
- },
- {
- "name": "Personnel de direction",
- "root_type": "Expense"
- },
- {
- "name": "Employ\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Autres membres du personnel",
- "root_type": "Expense"
- },
- {
- "name": "Ouvriers",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00e9mun\u00e9rations et avantages sociaux directs"
- },
- {
- "children": [
- {
- "name": "Utilisations et reprises",
- "root_type": "Expense"
- },
- {
- "name": "Dotations",
- "root_type": "Expense"
- }
- ],
- "name": "Provision pour p\u00e9cule de vacances"
- },
- {
- "children": [
- {
- "name": "Personnel",
- "root_type": "Expense"
- },
- {
- "name": "Administrateurs et g\u00e9rants",
- "root_type": "Expense"
- }
- ],
- "name": "Pensions de retraite et de survie"
- }
- ],
- "name": "REMUNERATIONS, CHARGES SOCIALES ET PENSIONS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Dotations aux r\u00e9ductions de valeur sur immobilisations corporelles",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux r\u00e9ductions de valeur sur immobilisations incorporelles",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux amortissements sur immobilisations incorporelles",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux amortissements sur frais d'\u00e9tablissement",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux amortissements sur immobilisations corporelles",
- "root_type": "Expense"
- }
- ],
- "name": "Dotations aux amortissements et aux r\u00e9ductions de valeur sur immobilisations"
- },
- {
- "children": [
- {
- "name": "Dotations",
- "root_type": "Expense"
- },
- {
- "name": "Reprises",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00e9ductions de valeur sur stocks"
- },
- {
- "children": [
- {
- "name": "Reprises",
- "root_type": "Expense"
- },
- {
- "name": "Dotations",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00e9ductions de valeur sur commandes en cours d'ex\u00e9cution"
- },
- {
- "children": [
- {
- "name": "Dotations",
- "root_type": "Expense"
- },
- {
- "name": "Reprises",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00e9ductions de valeur sur cr\u00e9ances commerciales \u00e0 plus d'un an"
- },
- {
- "children": [
- {
- "name": "Reprises",
- "root_type": "Expense"
- },
- {
- "name": "Dotations",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00e9ductions de valeur sur cr\u00e9ances commerciales \u00e0 un an au plus"
- },
- {
- "children": [
- {
- "name": "Dotations",
- "root_type": "Expense"
- },
- {
- "name": "Utilisations et reprises",
- "root_type": "Expense"
- }
- ],
- "name": "Provisions pour pensions et obligations similaires"
- },
- {
- "children": [
- {
- "name": "Utilisations et reprises",
- "root_type": "Expense"
- },
- {
- "name": "Dotations",
- "root_type": "Expense"
- }
- ],
- "name": "Provisions pour grosses r\u00e9parations et gros entretiens"
- },
- {
- "children": [
- {
- "name": "Dotations ",
- "root_type": "Expense"
- },
- {
- "name": "Utilisations et reprises",
- "root_type": "Expense"
- }
- ],
- "name": "Provisions pour autres risques et charges"
- }
- ],
- "name": "AMORTISSEMENTS, REDUCTIONS DE VALEUR ET PROVISIONS POUR RISQUES ET CHARGES"
- },
- {
- "children": [
- {
- "name": "Frais de vente des titres",
- "root_type": "Expense"
- },
- {
- "name": "Moins-values sur r\u00e9alisation d'actifs circulants",
- "root_type": "Expense"
- },
- {
- "name": "Charges d'escompte de cr\u00e9ances",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Autres charges de dettes",
- "root_type": "Expense"
- },
- {
- "name": "Amortissements des agios et frais d'\u00e9mission d'emprunts",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats, commissions et frais aff\u00e9rents aux dettes",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats intercalaires port\u00e9s \u00e0 l'actif",
- "root_type": "Expense"
- }
- ],
- "name": "Charges des dettes"
- },
- {
- "children": [
- {
- "name": "Reprises",
- "root_type": "Expense"
- },
- {
- "name": "Dotations ",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00e9ductions de valeur sur actifs circulants"
- },
- {
- "name": "Frais de banques, de ch\u00e8ques postaux",
- "root_type": "Expense"
- },
- {
- "name": "Commissions sur ouvertures de cr\u00e9dit, cautions, avals",
- "root_type": "Expense"
- },
- {
- "name": "Diff\u00e9rences de change",
- "root_type": "Expense"
- },
- {
- "name": "Ecarts de conversion des devises",
- "root_type": "Expense"
- }
- ],
- "name": "CHARGES FINANCIERES"
- }
- ],
- "name": "CLASSE 6. - CHARGES"
- },
- {
- "name": "FABRIKAGEREKENINGEN"
- },
- {
- "children": [
- {
- "name": "Verkopen Handel 0% niet-EU",
- "root_type": "Income"
- },
- {
- "name": "Verkopen Fabric. 0% niet-EU",
- "root_type": "Income"
- },
- {
- "name": "Diensten fabric. 0% niet-EU",
- "root_type": "Income"
- },
- {
- "name": "Diensten fabricage hoog",
- "root_type": "Income"
- },
- {
- "name": "Diensten fabricage overig",
- "root_type": "Income"
- },
- {
- "name": "Diensten fabricage 0% EU",
- "root_type": "Income"
- },
- {
- "name": "Verkopen fabricage overig",
- "root_type": "Income"
- },
- {
- "name": "Verkopen fabric. 0 % EU",
- "root_type": "Income"
- },
- {
- "name": "Verkopen fabricage laag",
- "root_type": "Income"
- },
- {
- "name": "Verkopen fabricage hoog",
- "root_type": "Income"
- },
- {
- "name": "Diensten handel 0% EU",
- "root_type": "Income"
- },
- {
- "name": "Diensten handel hoog tarief",
- "root_type": "Income"
- },
- {
- "name": "Verkopen handel laag",
- "root_type": "Income"
- },
- {
- "name": "Diensten handel 0% niet-EU",
- "root_type": "Income"
- },
- {
- "name": "Verleende Kredietbep. fabricage",
- "root_type": "Income"
- },
- {
- "name": "Verleende Kredietbep. handel",
- "root_type": "Income"
- },
- {
- "name": "Diensten handel laag tarief",
- "root_type": "Income"
- },
- {
- "name": "Verkopen handel 0% EU",
- "root_type": "Income"
- },
- {
- "name": "Diensten fabricage laag",
- "root_type": "Income"
- },
- {
- "name": "Verkopen handel hoog",
- "root_type": "Income"
- },
- {
- "name": "Verkopen handel overig",
- "root_type": "Income"
- }
- ],
- "name": "VERKOOPRESULTATEN"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortissements sur goodwill",
- "root_type": "Asset"
- },
- {
- "name": "Plus-values act\u00e9es",
- "root_type": "Asset"
- },
- {
- "name": "Co\u00fbt d'acquisition",
- "root_type": "Asset"
- }
- ],
- "name": "Goodwill",
- "root_type": "Asset"
- },
- {
- "name": "Acomptes vers\u00e9s",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Concessions, brevets, licences, savoir-faire, marques, etc...",
- "root_type": "Asset"
- },
- {
- "name": "Plus-values act\u00e9es sur concessions, brevets, etc...",
- "root_type": "Asset"
- },
- {
- "name": "Amortissements sur concessions, brevets, etc...",
- "root_type": "Asset"
- }
- ],
- "name": "Concessions, brevets, licences, savoir-faire, marques et droits similaires",
- "root_type": "Asset"
- }
- ],
- "name": "IMMOBILISATIONS INCORPORELLES",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Valeur d'acquisition",
- "root_type": "Asset"
- },
- {
- "name": "Amortissements",
- "root_type": "Asset"
- },
- {
- "name": "Plus-values act\u00e9es",
- "root_type": "Asset"
- }
- ],
- "name": "Autres droits r\u00e9els sur des immeubles",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Frais d'acquisition des terrains \u00e0 b\u00e2tir",
- "root_type": "Asset"
- },
- {
- "name": "Voies de transport et ouvrages d'art",
- "root_type": "Asset"
- },
- {
- "name": "Autres b\u00e2timents d'exploitation",
- "root_type": "Asset"
- },
- {
- "name": "B\u00e2timents administratifs et commerciaux",
- "root_type": "Asset"
- },
- {
- "name": "B\u00e2timents industriels",
- "root_type": "Asset"
- }
- ],
- "name": "Valeur d'acquisition",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Sur voies de transport et ouvrages d'art",
- "root_type": "Asset"
- },
- {
- "name": "Sur autres b\u00e2timents d'exploitation",
- "root_type": "Asset"
- },
- {
- "name": "Sur b\u00e2timents administratifs et commerciaux",
- "root_type": "Asset"
- },
- {
- "name": "Sur b\u00e2timents industriels",
- "root_type": "Asset"
- }
- ],
- "name": "Plus-values act\u00e9es",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Sur b\u00e2timents industriels",
- "root_type": "Asset"
- },
- {
- "name": "Sur b\u00e2timents administratifs et commerciaux",
- "root_type": "Asset"
- },
- {
- "name": "Sur autres b\u00e2timents d'exploitation",
- "root_type": "Asset"
- },
- {
- "name": "Sur voies de transport et ouvrages d'art",
- "root_type": "Asset"
- },
- {
- "name": "Sur frais d'acquisition des terrains b\u00e2tis",
- "root_type": "Asset"
- }
- ],
- "name": "Amortissements sur terrains b\u00e2tis",
- "root_type": "Asset"
- }
- ],
- "name": "Terrains b\u00e2tis",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Voies de transport et ouvrages d'art",
- "root_type": "Asset"
- },
- {
- "name": "Autres b\u00e2timents d'exploitation",
- "root_type": "Asset"
- },
- {
- "name": "B\u00e2timents administratifs et commerciaux",
- "root_type": "Asset"
- },
- {
- "name": "B\u00e2timents industriels",
- "root_type": "Asset"
- },
- {
- "name": "Frais d'acquisition sur constructions",
- "root_type": "Asset"
- },
- {
- "name": "Constructions sur sol d'autrui",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Sur autres b\u00e2timents d'exploitation",
- "root_type": "Asset"
- },
- {
- "name": "Sur b\u00e2timents administratifs et commerciaux",
- "root_type": "Asset"
- },
- {
- "name": "Sur b\u00e2timents industriels",
- "root_type": "Asset"
- },
- {
- "name": "Sur constructions sur sol d'autrui",
- "root_type": "Asset"
- },
- {
- "name": "Sur voies de transport et ouvrages d'art",
- "root_type": "Asset"
- },
- {
- "name": "Sur frais d'acquisition sur constructions",
- "root_type": "Asset"
- }
- ],
- "name": "Amortissements sur constructions",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Sur autres b\u00e2timents d'exploitation",
- "root_type": "Asset"
- },
- {
- "name": "Sur voies de transport et ouvrages d'art",
- "root_type": "Asset"
- },
- {
- "name": "Sur b\u00e2timents industriels",
- "root_type": "Asset"
- },
- {
- "name": "Sur b\u00e2timents administratifs et commerciaux",
- "root_type": "Asset"
- }
- ],
- "name": "Plus-values act\u00e9es",
- "root_type": "Asset"
- }
- ],
- "name": "Constructions",
- "root_type": "Asset"
- }
- ],
- "name": "TERRAINS ET CONSTRUCTIONS",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Division A",
- "root_type": "Asset"
- },
- {
- "name": "Division B",
- "root_type": "Asset"
- }
- ],
- "name": "Machines",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Division A",
- "root_type": "Asset"
- },
- {
- "name": "Division B",
- "root_type": "Asset"
- }
- ],
- "name": "Outillage",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Sur outillage",
- "root_type": "Asset"
- },
- {
- "name": "Sur machines",
- "root_type": "Asset"
- },
- {
- "name": "Sur installations",
- "root_type": "Asset"
- }
- ],
- "name": "Plus-values act\u00e9es",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Sur outillage",
- "root_type": "Asset"
- },
- {
- "name": "Sur installations",
- "root_type": "Asset"
- },
- {
- "name": "Sur machines",
- "root_type": "Asset"
- }
- ],
- "name": "Amortissements",
- "root_type": "Asset"
- }
- ],
- "name": "INSTALLATIONS, MACHINES ET OUTILLAGE",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Idem sur mat\u00e9riel ferroviaire",
- "root_type": "Asset"
- },
- {
- "name": "Amortissements sur mat\u00e9riel automobile",
- "root_type": "Asset"
- },
- {
- "name": "Idem sur mat\u00e9riel naval",
- "root_type": "Asset"
- },
- {
- "name": "Idem sur mat\u00e9riel fluvial",
- "root_type": "Asset"
- },
- {
- "name": "Idem sur mat\u00e9riel a\u00e9rien",
- "root_type": "Asset"
- }
- ],
- "name": "Amortissements sur mat\u00e9riel roulant",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Idem sur mat\u00e9riel naval",
- "root_type": "Asset"
- },
- {
- "name": "Plus-values sur mat\u00e9riel automobile",
- "root_type": "Asset"
- },
- {
- "name": "Idem sur mat\u00e9riel ferroviaire",
- "root_type": "Asset"
- },
- {
- "name": "Idem sur mat\u00e9riel a\u00e9rien",
- "root_type": "Asset"
- },
- {
- "name": "Idem sur mat\u00e9riel fluvial",
- "root_type": "Asset"
- }
- ],
- "name": "Plus-values sur mat\u00e9riel roulant",
- "root_type": "Asset"
- },
- {
- "name": "Mat\u00e9riel ferroviaire",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Voitures",
- "root_type": "Asset"
- },
- {
- "name": "Camions",
- "root_type": "Asset"
- }
- ],
- "name": "Mat\u00e9riel automobile",
- "root_type": "Asset"
- },
- {
- "name": "Mat\u00e9riel naval",
- "root_type": "Asset"
- },
- {
- "name": "Mat\u00e9riel fluvial",
- "root_type": "Asset"
- },
- {
- "name": "Mat\u00e9riel a\u00e9rien",
- "root_type": "Asset"
- }
- ],
- "name": "Mat\u00e9riel roulant",
- "root_type": "Asset"
- }
- ],
- "name": "MOBILIER ET MATERIEL ROULANT",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Plus-values act\u00e9es sur installations, machines et outillage pris en leasing",
- "root_type": "Asset"
- },
- {
- "name": "Amortissements sur installations, machines et outillage pris en leasing",
- "root_type": "Asset"
- },
- {
- "name": "Installations",
- "root_type": "Asset"
- },
- {
- "name": "Machines",
- "root_type": "Asset"
- },
- {
- "name": "Outillage",
- "root_type": "Asset"
- }
- ],
- "name": "Installations, machines et outillage",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Mat\u00e9riel roulant",
- "root_type": "Asset"
- },
- {
- "name": "Mobilier",
- "root_type": "Asset"
- },
- {
- "name": "Amortissements sur mobilier et mat\u00e9riel roulant en leasing",
- "root_type": "Asset"
- },
- {
- "name": "Plus-values act\u00e9es sur mobilier et mat\u00e9riel roulant en leasing",
- "root_type": "Asset"
- }
- ],
- "name": "Mobilier et mat\u00e9riel roulant",
- "root_type": "Asset"
- }
- ],
- "name": "IMMOBILISATION DETENUES EN LOCATION-FINANCEMENT ET DROITS SIMILAIRES",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortissements sur emballages r\u00e9cup\u00e9rables",
- "root_type": "Asset"
- },
- {
- "name": "Amortissements sur mat\u00e9riel d'emballage",
- "root_type": "Asset"
- },
- {
- "name": "Amortissements sur r\u00e9serve immobili\u00e8re",
- "root_type": "Asset"
- },
- {
- "name": "Amortissements sur maison d'habitation",
- "root_type": "Asset"
- },
- {
- "name": "Amortissements sur frais d'am\u00e9nagement des locaux pris en location",
- "root_type": "Asset"
- }
- ],
- "name": "Amortissements sur autres immobilisations corporelles",
- "root_type": "Asset"
- },
- {
- "name": "Plus-values act\u00e9es sur autres immobilisations corporelles",
- "root_type": "Asset"
- },
- {
- "name": "Mat\u00e9riel d'emballage",
- "root_type": "Asset"
- },
- {
- "name": "R\u00e9serve immobili\u00e8re",
- "root_type": "Asset"
- },
- {
- "name": "Maison d'habitation",
- "root_type": "Asset"
- },
- {
- "name": "Emballages r\u00e9cup\u00e9rables",
- "root_type": "Asset"
- }
- ],
- "name": "AUTRES IMMOBILISATIONS CORPORELLES",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "root_type": "Asset"
- },
- {
- "name": "Effets \u00e0 recevoir",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances en compte",
- "root_type": "Asset"
- },
- {
- "name": "Titres \u00e0 revenu fixe",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances douteuses",
- "root_type": "Asset"
- }
- ],
- "name": "Autres cr\u00e9ances",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "root_type": "Asset"
- },
- {
- "name": "Valeur d'acquisition",
- "root_type": "Asset"
- },
- {
- "name": "Montants non appel\u00e9s",
- "root_type": "Asset"
- },
- {
- "name": "Plus-values act\u00e9es",
- "root_type": "Asset"
- }
- ],
- "name": "Autres actions et parts",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances douteuses",
- "root_type": "Asset"
- },
- {
- "name": "Effets \u00e0 recevoir",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances en compte",
- "root_type": "Asset"
- },
- {
- "name": "Titres \u00e0 revenu fixes",
- "root_type": "Asset"
- },
- {
- "name": "R\u00e9ductions de valeurs act\u00e9es",
- "root_type": "Asset"
- }
- ],
- "name": "Cr\u00e9ances sur des entreprises li\u00e9es",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Valeur d'acquisition",
- "root_type": "Asset"
- },
- {
- "name": "Montants non appel\u00e9s",
- "root_type": "Asset"
- },
- {
- "name": "Plus-values act\u00e9es",
- "root_type": "Asset"
- },
- {
- "name": "R\u00e9ductions de valeurs act\u00e9es",
- "root_type": "Asset"
- }
- ],
- "name": "Participations dans des entreprises li\u00e9es",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Titres \u00e0 revenu fixe",
- "root_type": "Asset"
- },
- {
- "name": "Effets \u00e0 recevoir",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances en compte",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances douteuses",
- "root_type": "Asset"
- },
- {
- "name": "R\u00e9ductions de valeurs act\u00e9es",
- "root_type": "Asset"
- }
- ],
- "name": "Cr\u00e9ances sur des entreprises avec lesquelles il existe un lien de participation",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Plus-values act\u00e9es",
- "root_type": "Asset"
- },
- {
- "name": "R\u00e9ductions de valeurs act\u00e9es",
- "root_type": "Asset"
- },
- {
- "name": "Valeur d'acquisition",
- "root_type": "Asset"
- },
- {
- "name": "Montants non appel\u00e9s",
- "root_type": "Asset"
- }
- ],
- "name": "Participations dans des entreprises avec lesquelles il existe un lien de participation",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Autres cautionnements vers\u00e9s en num\u00e9raires",
- "root_type": "Asset"
- },
- {
- "name": "Electricit\u00e9",
- "root_type": "Asset"
- },
- {
- "name": "T\u00e9l\u00e9phone, t\u00e9lefax, t\u00e9lex",
- "root_type": "Asset"
- },
- {
- "name": "Gaz",
- "root_type": "Asset"
- },
- {
- "name": "Eau",
- "root_type": "Asset"
- }
- ],
- "name": "Cautionnements vers\u00e9s en num\u00e9raires",
- "root_type": "Asset"
- }
- ],
- "name": "IMMOBILISATIONS FINANCIERES",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Installations, machines et outillage",
- "root_type": "Asset"
- },
- {
- "name": "Constructions",
- "root_type": "Asset"
- },
- {
- "name": "Mobilier et mat\u00e9riel roulant",
- "root_type": "Asset"
- },
- {
- "name": "Autres immobilisations corporelles",
- "root_type": "Asset"
- }
- ],
- "name": "Immobilisations en cours",
- "root_type": "Asset"
- },
- {
- "name": "Avances et acomptes vers\u00e9s sur immobilisations en cours",
- "root_type": "Asset"
- }
- ],
- "name": "IMMOBILISATIONS CORPORELLES EN COURS ET ACOMPTES VERSES",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances entreprises avec lesquelles il existe un lien de participation",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances entreprises li\u00e9es",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances autres d\u00e9biteurs",
- "root_type": "Asset"
- }
- ],
- "name": "Cr\u00e9ances en compte",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Sur entreprises li\u00e9es",
- "root_type": "Asset"
- },
- {
- "name": "Sur autres d\u00e9biteurs",
- "root_type": "Asset"
- },
- {
- "name": "Sur entreprises avec lesquelles il existe un lien de participation",
- "root_type": "Asset"
- }
- ],
- "name": "Effets \u00e0 recevoir",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances r\u00e9sultant de la cession d'immobilisations donn\u00e9es en leasing",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances douteuses",
- "root_type": "Asset"
- }
- ],
- "name": "Autres cr\u00e9ances",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances douteuses",
- "root_type": "Asset"
- },
- {
- "name": "Acomptes vers\u00e9s",
- "root_type": "Asset"
- },
- {
- "name": "Retenues sur garanties",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Sur clients exportation hors C.E.E.",
- "root_type": "Asset"
- },
- {
- "name": "Sur clients C.E.E.",
- "root_type": "Asset"
- },
- {
- "name": "Sur clients Belgique",
- "root_type": "Asset"
- },
- {
- "name": "Sur entreprises avec lesquelles il existe un lien de participation",
- "root_type": "Asset"
- },
- {
- "name": "Sur entreprises li\u00e9es",
- "root_type": "Asset"
- }
- ],
- "name": "Effets \u00e0 recevoir",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Sur entreprises avec lesquelles il existe un lien de participation",
- "root_type": "Asset"
- },
- {
- "name": "Sur clients Belgique",
- "root_type": "Asset"
- },
- {
- "name": "Sur clients C.E.E.",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances en compte sur entreprises li\u00e9es",
- "root_type": "Asset"
- },
- {
- "name": "Sur clients exportation hors C.E.E.",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances sur les coparticipants",
- "root_type": "Asset"
- }
- ],
- "name": "Clients",
- "root_type": "Asset"
- }
- ],
- "name": "Cr\u00e9ances commerciales",
- "root_type": "Asset"
- }
- ],
- "name": "CREANCES A PLUS D'UN AN",
- "root_type": "Asset"
- }
- ],
- "name": "CLASSE 2. FRAIS D'ETABLISSEMENT. ACTIFS IMMOBILISES ET CREANCES A PLUS D'UN AN",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "D'un mois au plus"
- },
- {
- "name": "De plus d'un mois et \u00e0 un an au plus"
- },
- {
- "name": "De plus d'un an"
- },
- {
- "name": "R\u00e9ductions de valeur act\u00e9es"
- }
- ],
- "name": "DEPOTS A TERME"
- },
- {
- "children": [
- {
- "name": "Valeur d'acquisition"
- },
- {
- "name": "R\u00e9ductions de valeur act\u00e9es"
- }
- ],
- "name": "TITRES A REVENUS FIXES"
- },
- {
- "children": [
- {
- "name": "Comptes ouverts aupr\u00e8s des divers \u00e9tablissements"
- }
- ],
- "name": "ETABLISSEMENTS DE CREDIT."
- },
- {
- "name": "VIREMENTS INTERNES"
- },
- {
- "children": [
- {
- "name": "Coupons \u00e0 encaisser"
- }
- ],
- "name": "VALEURS ECHUES A L'ENCAISSEMENT"
- },
- {
- "children": [
- {
- "name": "Caisses - timbres"
- }
- ],
- "name": "CAISSES"
- },
- {
- "children": [
- {
- "name": "Ch\u00e8ques \u00e9mis"
- }
- ],
- "name": "OFFICE DES CHEQUES POSTAUX"
- }
- ],
- "name": "CLASSE 5. PLACEMENTS DE TRESORERIE ET DE VALEURS DISPONIBLES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Petty Cash"
- },
- {
- "name": "Cash at Bank"
- }
- ],
- "name": "Cash"
- },
- {
- "children": [
- {
- "name": "Accumulated Depreciation - Equipment"
- }
- ],
- "name": "Equipment"
- },
- {
- "children": [
- {
- "name": "Accumulated Depreciation - Building"
- }
- ],
- "name": "Building"
- },
- {
- "name": "Account Receivable"
- },
- {
- "name": "Outstanding Cheques"
- },
- {
- "name": "Input VAT"
- },
- {
- "name": "Withholding Income Tax"
- },
- {
- "name": "Inventory"
- }
- ],
- "name": "Assets"
- }
- ],
- "name": "Simple chart of accounts"
- }
-}
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/charts/bo_bo_chart_template.json b/erpnext/setup/doctype/company/charts/bo_bo_chart_template.json
deleted file mode 100644
index b4303d4..0000000
--- a/erpnext/setup/doctype/company/charts/bo_bo_chart_template.json
+++ /dev/null
@@ -1,11887 +0,0 @@
-{
- "name": "Bolivia - Plan de Cuentas",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - mat. y sum. directos / Envases ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - mat. y sum. directos / Embalajes ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - mat. y sum. directos / Materia Prima ",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de Producci\u00f3n - Materiales y Suministros Directos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ refrigerio del personal",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ movilidad por labores",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ uniformes al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ atenciones al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ capacitaci\u00f3n al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ accident. trab. y enferm. prof",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ asignaci\u00f3n familiar LEY 25129",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ gastos recreativos ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ movilidad del personal ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ bonificaci\u00f3n por riesgo de caja ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ regimen de prestaciones salud ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ regimen de pensiones ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ seguros de vida LEY 49226",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ refrigerio al personal ",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de Producci\u00f3n - Gastos adicionales a las remuneraciones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / horas extras obreros ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / indemnizaci\u00f3n especiales ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / bonificaciones D.S obreros ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / horas extras empleados ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / gratificaci\u00f3n de empleados ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / asignaci\u00f3n familiar ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / trabajos eventuales ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / bonificaciones D.S empleados ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / bonificaciones extraordinarias ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / practicas pre-profecionales ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / subsidios por enfermedad ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / aguinaldos ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / vacaciones empleados ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / vacaciones obreros ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / gratificaci\u00f3n obreros ",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de Producci\u00f3n - Otras remuneraciones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones / sueldos ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones / salarios ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones / remuneraciones en especie ",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones ",
- "root_type": "None"
- }
- ],
- "name": "Costo de Producci\u00f3n - Mano de Obra Directa",
- "root_type": "None"
- },
- {
- "name": "Costo de Producci\u00f3n - Otros Costos Directos",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - Gastos Indirectos - Mano de Obra Indirecta",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - mat. y sum. indirectos / Materiales Auxiliares",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - mat. y sum. indirectos / Repuestos",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - mat. y sum. indirectos / Suministros",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de Producci\u00f3n - Gastos Indirectos - Materiales y Suministros Indirectos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - gastos indirectos / Otros Gastos de Producci\u00f3n Indirectos",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / agua ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / combus. lubric. unidades de transp. ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. herramientas ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. muebles y enseres ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquiler locales",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. equipos diversos ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. unidades de transp. ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repar. edif. locales ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / arrendamiento financiero (leasing) ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquileres varios ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / electricidad ",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos ",
- "root_type": "None"
- }
- ],
- "name": "Costo de Producci\u00f3n - Gastos Indirectos - Otros Gastos de Producci\u00f3n Indirectos",
- "root_type": "None"
- }
- ],
- "name": "Costo de Producci\u00f3n - Gastos de Producci\u00f3n Indirectos",
- "root_type": "None"
- }
- ],
- "name": "Costo de Producci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de ventas - Publicidad ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Alquiler de locales y servicios basicos ",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Gastos de ventas - Sueldos,comisiones y otras remuneraciones / sueldos",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Sueldos, comisones y otras remuneraciones / comisiones",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Sueldos, comisones y otras remuneraciones / remuneraciones en especie",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de ventas - Sueldos,comisiones y otras remuneraciones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de ventas - Gastos adicionales .../ regimen de pensiones ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ regimen de prestaciones salud ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ accident. trab., enferm. prof y otros seguros",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ capacitaci\u00f3n al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ uniformes al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ movilidad y refrigerios",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ atenciones al personal y gastos recreativos",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de ventas - Gastos adicionales a las remuneraciones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de ventas - Otras remuneraciones / asignaci\u00f3n familiar y bonificaciones",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / vacaciones",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / gratificaciones",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / subsidios por enfermedad ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / indemnizaci\u00f3n especiales ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / practicas pre-profecionales ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / gratificaciones",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / horas extras",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de ventas - Otras remuneraciones ",
- "root_type": "None"
- },
- {
- "name": "Gastos de ventas - Honorarios profecionales ",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Gastos de ventas - Otras cargas de personal / embalajes y otros ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras cargas de personal / pasajes terrestres ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras cargas de personal / telecomunicaciones (telefono, internet,...)",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras cargas de personal / pasajes aereos ",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de ventas - Otras cargas de personal ",
- "root_type": "None"
- },
- {
- "name": "Gastos de ventas - Mantenimiento de inmuebles, maquinarias y equipos ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otros gastos de ventas",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de ventas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de administraci\u00f3n - Gastos varios ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Cotizaci\u00f3n, licitaci\u00f3n, donaciones y otros ",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / regimen de pensiones ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / remuneraci\u00f3n al directorio ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / telefonos ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / practicas pre-profecionales",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / vacaciones empleados ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / regimen de prestaciones salud ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / aguinaldos ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / subsidios por enfermedad ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / gratificaci\u00f3n de empleados ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / horas extras empleados ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / remuneraciones en especie ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / sueldos ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / otras cargas de personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / pasajes aereos ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / movilidad al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / uniformes al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / capacitaci\u00f3n al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / atenciones al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / refrigerio al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / asignaci\u00f3n familiar ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / envio correspondencia ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / pasajes terrestres ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / bonificaci\u00f3n por riesgo de caja ",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones ",
- "root_type": "None"
- },
- {
- "name": "Gastos de administraci\u00f3n - Depreciaci\u00f3n y Amortizaci\u00f3n",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Penalidades, tributos y seguros ",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / gastos notariales, registro y judicial",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / honorarios profesionales",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / transferencias de fondos ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / mantenimiento, ctas bancarias ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / servicios de seguridad ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / otros servicios bancarios",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / talonarios de cheques ",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquileres varios ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. unidades de transp. ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. muebles y enseres ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repar. edif. locales ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. herramientas ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / combus. lubric. unidades de transp. ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / electricidad ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / agua ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / arrendamiento financiero (leasing) ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquiler locales",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. equipos diversos ",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos ",
- "root_type": "None"
- },
- {
- "name": "Gastos de administraci\u00f3n - Publicidad, representaci\u00f3n y otros servicios de personal",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de administraci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos financieros - Otras cargas financieras / intereses moratorios",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Otras cargas financieras / pago tributos y contribuciones ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Otras cargas financieras / comisi\u00f3n tarjeta de credito ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Otras cargas financieras / gastos cheques devueltos ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Otras cargas financieras / intereses SUNAT ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Otras cargas financieras / intereses de leasing",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos financieros - Otras cargas financieras ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos financieros - Interes y gastos financieros / intereses de pagares ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / interes compensatorio - por cartera",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / perdida por diferencia de cambio",
- "root_type": "Expense"
- },
- {
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- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / intereses y gastos de prestamo",
- "root_type": "Expense"
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- {
- "name": "Gastos financieros - Interes y gastos financieros / devolucion de documentos de cobranza",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / interes por Letras en descuento",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / cargo intereses moratorios ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / cargo intereses compensatorios ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / intereses,compra,mercader\u00eda ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / intereses por sobregiros ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / gastos por atrazo, cuotas bancarias",
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- "name": "Gastos financieros - Interes y gastos financieros ",
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- "name": "Gastos financieros ",
- "root_type": "None"
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- "name": "Cuentas de Centros de Costo",
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- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
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- {
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- "name": "Capital - Capital social ",
- "root_type": "None"
- },
- {
- "name": "Capital - Acciones en tesorer\u00eda ",
- "root_type": "Liability"
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- ],
- "name": "Capital (Patrimonio neto)",
- "root_type": "None"
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- {
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- {
- "children": [
- {
- "children": [
- {
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- {
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- {
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- {
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- {
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- {
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- {
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- "root_type": "Asset"
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- {
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- {
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- {
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- "name": "Desvalorizaci\u00f3n ...- Intangibles / costos de exploraci\u00f3n y desarrollo",
- "root_type": "None"
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- {
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- "root_type": "Asset"
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- {
- "name": "Desvalorizaci\u00f3n ...- Intangibles / plusval\u00eda mercantil ",
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- "name": "Desvalorizaci\u00f3n de activo inmovilizado - **Desvalorizaci\u00f3n de intangibles ",
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- {
- "children": [
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- "children": [
- {
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- {
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- "name": "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n ",
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- {
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- {
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- "name": "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo ",
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- "name": "Desvalorizaci\u00f3n de activo inmovilizado - **Desvalorizaci\u00f3n de activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
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- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n ",
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- {
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- "root_type": "Asset"
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- {
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- "root_type": "Asset"
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- {
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- "root_type": "Asset"
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- {
- "children": [
- {
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- "root_type": "Asset"
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- {
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- "root_type": "Asset"
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- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / edificaciones",
- "root_type": "None"
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- {
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- "root_type": "Asset"
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- {
- "name": "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / muebles y enseres",
- "root_type": "Asset"
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- ],
- "name": "Desvalorizaci\u00f3n de activo inmovilizado - Desvalorizaci\u00f3n de inmuebles, maquinaria y equipo ",
- "root_type": "None"
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- {
- "children": [
- {
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- "root_type": "Asset"
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- {
- "children": [
- {
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- "root_type": "Asset"
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- {
- "name": "Desvalorizaci\u00f3n ...- Inversiones inmobiliarias / edificaciones, edificaciones, costo de adquisici\u00f3n o construcci\u00f3n ",
- "root_type": "Asset"
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- ],
- "name": "Desvalorizaci\u00f3n ...- Inversiones inmobiliarias / edificaciones ",
- "root_type": "None"
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- "name": "Desvalorizaci\u00f3n de activo inmovilizado - Inversiones inmobiliarias ",
- "root_type": "None"
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- "name": "Desvalorizaci\u00f3n de activo inmovilizado ",
- "root_type": "None"
- },
- {
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- },
- {
- "children": [
- {
- "children": [
- {
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- "root_type": "Liability"
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- "name": "Pasivo diferido - Ingresos diferidos ",
- "root_type": "None"
- },
- {
- "name": "Pasivo diferido - Subsidios recibidos diferidos ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
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- "root_type": "Liability"
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- "name": "Pasivo diferido - Costos diferidos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Pasivo diferido - Impuesto a la renta diferido / impuesto a la renta diferido, resultados ",
- "root_type": "Liability"
- },
- {
- "name": "Pasivo diferido - Impuesto a la renta diferido / impuesto a la renta diferido, patrimonio ",
- "root_type": "Liability"
- }
- ],
- "name": "Pasivo diferido - Impuesto a la renta diferido ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Pasivo diferido - Participaciones de los trabajadores diferidas / patrimonio ",
- "root_type": "Liability"
- },
- {
- "name": "Pasivo diferido - Participaciones de los trabajadores diferidas / resultados ",
- "root_type": "Liability"
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- "name": "Pasivo diferido - Participaciones de los trabajadores diferidas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Pasivo diferido - Intereses diferidos / intereses no devengados en medici\u00f3n a valor descontado ",
- "root_type": "Liability"
- },
- {
- "name": "Pasivo diferido - Intereses diferidos / intereses no devengados en transacciones con terceros ",
- "root_type": "Liability"
- }
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- "name": "Pasivo diferido - Intereses diferidos ",
- "root_type": "None"
- },
- {
- "name": "Pasivo diferido - Ganancia en venta con arrendamiento financiero paralelo ",
- "root_type": "Liability"
- }
- ],
- "name": "Pasivo diferido ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
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- "root_type": "Asset"
- },
- {
- "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ directores",
- "root_type": "Asset"
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- {
- "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ diversas",
- "root_type": "Asset"
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- {
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- "root_type": "Asset"
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- {
- "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ personal",
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- "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar al personal, a los accionistas (socios), directores y gerentes",
- "root_type": "None"
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- {
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- "root_type": "Asset"
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- {
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- "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - ** Cuentas por cobrar comerciales, relacionadas ",
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- {
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- "root_type": "Asset"
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- {
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- "root_type": "Asset"
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- "root_type": "Asset"
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- {
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- "name": "Renta Fija"
- }
- ],
- "name": "DISPONIBLES PARA LA VENTA"
- },
- {
- "children": [
- {
- "name": "Inversiones mantenidas hasta el vencimiento ",
- "root_type": "Asset"
- },
- {
- "name": "Pr\u00e9stamos y partidas a cobrar",
- "root_type": "Asset"
- }
- ],
- "name": "PROVISI\u00d3N POR DETERIORO DE ACTIVOS FINANCIEROS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones en el exterior",
- "root_type": "Asset"
- }
- ],
- "name": "Otros"
- },
- {
- "children": [
- {
- "name": "Pagar\u00e9s",
- "root_type": "Asset"
- },
- {
- "name": "P\u00f3lizas de Acumulaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones Convertibles en acciones",
- "root_type": "Asset"
- },
- {
- "name": "Papel Comercial",
- "root_type": "Asset"
- },
- {
- "name": "Facturas Comerciales Negociables",
- "root_type": "Asset"
- },
- {
- "name": "Overnights",
- "root_type": "Asset"
- },
- {
- "name": "Notas de Cr\u00e9dito",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones",
- "root_type": "Asset"
- },
- {
- "name": "Dep\u00f3sitos a Plazo",
- "root_type": "Asset"
- },
- {
- "name": "Letras de Cambio",
- "root_type": "Asset"
- },
- {
- "name": "Bonos de Prenda",
- "root_type": "Asset"
- },
- {
- "name": "Certificados Financieros",
- "root_type": "Asset"
- },
- {
- "name": "Valores de Titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "T\u00edtulos del Banco Central ",
- "root_type": "Asset"
- },
- {
- "name": "Avales",
- "root_type": "Asset"
- },
- {
- "name": "Bonos del Estado",
- "root_type": "Asset"
- },
- {
- "name": "C\u00e9dulas Hipotecarias",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Tesorer\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Cupones",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Dep\u00f3sito",
- "root_type": "Asset"
- }
- ],
- "name": "Renta Fija"
- },
- {
- "children": [
- {
- "name": "Acciones y participaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Acciones y participaciones"
- }
- ],
- "name": "INVERSIONES MANTENIDAS HASTA EL VENCIMIENTO "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar a terceros",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar accionistas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar al originador",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas y Documentos a cobrar a terceros"
- }
- ],
- "name": "PRESTAMOS Y PARTIDAS A COBRAR "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuotas de fondos colectivos",
- "root_type": "Asset"
- },
- {
- "name": "Valores de titularizaci\u00f3n de participaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Acciones y participaciones",
- "root_type": "Asset"
- },
- {
- "name": "Otros ",
- "root_type": "Asset"
- }
- ],
- "name": "Renta variable"
- },
- {
- "children": [
- {
- "name": "Inversiones en el exterior",
- "root_type": "Asset"
- },
- {
- "name": "Forward",
- "root_type": "Asset"
- },
- {
- "name": "Futuros",
- "root_type": "Asset"
- },
- {
- "name": "Opciones",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
- }
- ],
- "name": "Derivados"
- },
- {
- "children": [
- {
- "name": "Obligaciones Convertibles en acciones",
- "root_type": "Asset"
- },
- {
- "name": "Overnights",
- "root_type": "Asset"
- },
- {
- "name": "Notas de Cr\u00e9dito",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones",
- "root_type": "Asset"
- },
- {
- "name": "Dep\u00f3sitos a Plazo",
- "root_type": "Asset"
- },
- {
- "name": "Letras de Cambio",
- "root_type": "Asset"
- },
- {
- "name": "P\u00f3lizas de Acumulaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Papel Comercial",
- "root_type": "Asset"
- },
- {
- "name": "Facturas Comerciales Negociables",
- "root_type": "Asset"
- },
- {
- "name": "Pagar\u00e9s",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Valores de Titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "T\u00edtulos del Banco Central ",
- "root_type": "Asset"
- },
- {
- "name": "Cupones",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Dep\u00f3sito",
- "root_type": "Asset"
- },
- {
- "name": "Avales",
- "root_type": "Asset"
- },
- {
- "name": "Bonos de Prenda",
- "root_type": "Asset"
- },
- {
- "name": "Bonos del Estado",
- "root_type": "Asset"
- },
- {
- "name": "Certificados Financieros",
- "root_type": "Asset"
- },
- {
- "name": "C\u00e9dulas Hipotecarias",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Tesorer\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Inversi\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Renta Fija"
- }
- ],
- "name": "A VALOR RAZONABLE CON CAMBIOS EN RESULTADOS"
- },
- {
- "name": "Caja y Bancos - Valores a Depositar "
- },
- {
- "children": [
- {
- "name": "Caja y Bancos.../ BCO. CTA CTE PAB"
- }
- ],
- "name": "Caja y Bancos - Bancos"
- },
- {
- "name": "Caja y Bancos - Recaudaciones a Depositar "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos o garantizados por el Estado / costo",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos o garantizados por el Estado / valor razonable ",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos o garantizados por el Estado",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por el sistema financiero / costo",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por el sistema financiero / valor razonable ",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por el sistema financiero",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / otros t\u00edtulos representativos de deuda / valor razonable ",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / otros t\u00edtulos representativos de deuda / costo",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones al valor razonable / otros t\u00edtulos representativos de deuda",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por empresas / costo",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por empresas / valor razonable",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por empresas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / participaciones en entidades / costo",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / participaciones en entidades / valor razonable ",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones al valor razonable / participaciones en entidades",
- "root_type": "None"
- },
- {
- "name": "Caja y Bancos - Caja / efectivo PAB"
- }
- ],
- "name": "Inversiones al valor razonable ...- Inversiones al valor razonable ** Inversiones mantenidas para negociaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones mantenidas para negociaci\u00f3n / costo",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones mantenidas para negociaci\u00f3n / valor razonable",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones mantenidas para negociaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones disponibles para la venta / costo",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones disponibles para la venta / valor razonable",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones disponibles para la venta ",
- "root_type": "None"
- },
- {
- "name": "Caja y Bancos - Fondos fijos / caja menuda 01 PAB"
- }
- ],
- "name": "Inversiones al valor razonable y disponibles ...- Activos financieros / compromiso de compra",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos o garantizados por el Estado /valor razonable",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos o garantizados por el Estado / costo",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos o garantizados por el Estado eh",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por empresas / costo ",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por empresas / valor razonable",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por empresas eh",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / otros t\u00edtulos representativos de deuda / costo ",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / otros t\u00edtulos representativos de deuda / valor razonable ",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / otros t\u00edtulos representativos de deuda eh",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por el sistema financiero / costo",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por el sistema financiero / valor razonable",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por el sistema financiero eh",
- "root_type": "None"
- },
- {
- "name": "Caja y Bancos - Caja / efectivo USD"
- }
- ],
- "name": "Inversiones al valor razonable y disponibles ...- Inversiones disponibles para la venta",
- "root_type": "None"
- }
- ],
- "name": "Inversiones al valor razonable y disponibles para la venta ** Inversiones financieras",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por ...- Letras por cobrar / en cartera, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cartera, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cartera, sucursal",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cartera, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cartera, asociadas",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar...- Letras por cobrar / en cartera",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por ...- Letras por cobrar / en cobranza, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cobranza, asociadas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cobranza, sucursal",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cobranza, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cobranza, otros",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Letras por cobrar / en cobranza ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por ...- Letras por cobrar / en descuento, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en descuento, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en descuento, sucursal",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en descuento, matriz ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en descuento, asociadas ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Letras por cobrar / en descuento ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar comerciales ...- Letras por cobrar",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / otros",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / subsidiarias",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / sucursales",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / asociadas",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / matriz ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, sucursal",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, asociadas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, otros",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en descuento ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, asociadas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, sucursal",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, otros",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en cobranza ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ no emitidas, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ no emitidas, asociadas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ no emitidas, sucursal ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros ... / no emitidas, matriz ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por... - Facturas, boletas y otros .../ no emitidas, subsidiarias ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / no emitidas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, asociadas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, sucursal",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / emitidas en cartera ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar comerciales ...- Facturas, boletas y otros comprobantes por cobrar ",
- "root_type": "None"
- },
- {
- "name": "Otras Cuentas por Cobrar / Accionistas",
- "root_type": "Asset"
- },
- {
- "name": "Otras Cuentas por Cobrar / Intereses Pagados por Adelantado",
- "root_type": "Asset"
- },
- {
- "name": "Otras Cuentas por Cobrar / Alquileres Pagados por Adelantado",
- "root_type": "Asset"
- },
- {
- "name": "Otras Cuentas por Cobrar / Anticipo al Personal",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / facturas, boletas y otros comprobantes por cobrar ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / letras por cobrar ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar comerciales ...- Cobranza dudosa",
- "root_type": "None"
- },
- {
- "name": "Otras Cuentas por Cobrar / (-) Previsi\u00f3n para Descuentos",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar comerciales, relacionadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Comisiones por cobrar ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar a terceros ",
- "root_type": "Asset"
- }
- ],
- "name": "PROVISI\u00d3N POR DETERIORO DE CUENTAS POR COBRAR"
- },
- {
- "children": [
- {
- "name": "Intereses ",
- "root_type": "Asset"
- },
- {
- "name": "Dividendos",
- "root_type": "Asset"
- }
- ],
- "name": "RENDIMIENTOS POR COBRAR"
- },
- {
- "name": "DERECHOS POR COMPROMISO DE RECOMPRA"
- },
- {
- "name": "ANTICIPO A CONSTRUCTOR POR AVANCE DE OBRA"
- },
- {
- "name": "ANTICIPO COMITENTES"
- },
- {
- "children": [
- {
- "name": "Al Originador",
- "root_type": "Asset"
- },
- {
- "name": "A Terceros",
- "root_type": "Asset"
- }
- ],
- "name": "CUENTAS POR COBRAR"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Puestos inactivos",
- "root_type": "Asset"
- },
- {
- "name": "Operaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Por servicios burs\u00e1tiles"
- },
- {
- "name": "Asesor\u00eda"
- },
- {
- "children": [
- {
- "name": "Contrato de Underwriting",
- "root_type": "Asset"
- },
- {
- "name": "Operaciones Extraburs\u00e1tiles",
- "root_type": "Asset"
- },
- {
- "name": "Operaciones Burs\u00e1tiles",
- "root_type": "Asset"
- }
- ],
- "name": "Intermediaci\u00f3n de valores"
- },
- {
- "children": [
- {
- "name": "Por Manejo de Fideicomisos",
- "root_type": "Asset"
- },
- {
- "name": "Por Contratos de Administraci\u00f3n Portafolio de Terceros",
- "root_type": "Asset"
- },
- {
- "name": "Por Manejo de Fondos Administrados",
- "root_type": "Asset"
- },
- {
- "name": "Por Manejo de Encargos Fiduciarios",
- "root_type": "Asset"
- },
- {
- "name": "Por comisiones de administraci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Por administraci\u00f3n y manejo"
- },
- {
- "children": [
- {
- "name": "Valores Materializados",
- "root_type": "Asset"
- },
- {
- "name": "Por Manejo de Libro de Acciones y Accionistas",
- "root_type": "Asset"
- },
- {
- "name": "Valores Desmaterializados",
- "root_type": "Asset"
- }
- ],
- "name": "Por Custodia y Conservaci\u00f3n de Valores"
- },
- {
- "name": "Otras comisiones"
- }
- ],
- "name": "COMISIONES POR COBRAR"
- },
- {
- "children": [
- {
- "name": "A Terceros",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "A Personal",
- "root_type": "Asset"
- }
- ],
- "name": "DOCUMENTOS POR COBRAR"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / no emitidas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en cobranza",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en descuento",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / emitidas en cartera",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ..., terceros - Facturas, boletas y otros comprobantes por cobrar",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ..., terceros - Anticipos de clientes - Cuotas Iniciales",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por cobrar ..., terceros - Anticipos de clientes - Adelantos o Separaciones",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por cobrar ..., terceros - Anticipos de clientes",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Letras por cobrar / en descuento",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Letras por cobrar / en cartera ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Letras por cobrar / en cobranza ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ..., terceros - Letras por cobrar",
- "root_type": "None"
- },
- {
- "name": "Cuentas por Cobrar / Deudores Varios"
- },
- {
- "name": "Cuentas por Cobrar / (-) Previsi\u00f3n para Incobrables"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / letras por cobrar ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / facturas, boletas y otros comprobantes por cobrar ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ..., terceros - Cobranza dudosa ",
- "root_type": "None"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "PROVISIONES PARA CUENTAS POR COBRAR"
- }
- ],
- "name": "Cuentas por cobrar comerciales, terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "PRODUCTOS TERMINADOS"
- },
- {
- "name": "PRODUCTOS EN PROCESO"
- },
- {
- "name": "MATERIA PRIMA"
- },
- {
- "name": "MATERIALES Y SUMINISTROS"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Gerentes / adelanto de remuneraciones",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Gerentes / pr\u00e9stamos",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Gerentes / entregas a rendir cuentas",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Gerentes ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Accionistas (o socios) / suscripciones por cobrar a socios o accionistas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Accionistas (o socios) / pr\u00e9stamos ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Accionistas o (socios) ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ... - Directores / entregas a rendir cuentas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ... - Directores / adelanto de dietas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ... - Directores / pr\u00e9stamos",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas ... - Directores ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Personal / entregas a rendir cuenta",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Personal / pr\u00e9stamos",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Personal / adelanto de remuneraciones",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Personal / otras cuentas por cobrar al personal",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Personal",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / accionistas (o socios) ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / directores ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / personal ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / diversas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / gerentes",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Cobranza dudosa ",
- "root_type": "None"
- },
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Diversas ",
- "root_type": "Asset"
- },
- {
- "name": "PROVISI\u00d3N POR DETERIORO DE EXISTENCIAS"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas (socios), directores y gerentes",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n mobiliaria ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / activos biol\u00f3gicos ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inmuebles, maquinaria y equipo",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / intangibles ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n inmobiliaria ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas - Venta de activo inmovilizado ",
- "root_type": "None"
- },
- {
- "name": "Activo Intangible / (-) Amortizaci\u00f3n Acumulada",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, sucursal ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, subsidiarias ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, asociadas ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, matriz ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, asociadas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, subsidiarias ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses , asociadas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, subsidiarias ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, sucursal ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Intereses, r\u00e9galias y dividendos / intereses",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas - Interes\u00e9s, regal\u00edas y dividendos ",
- "root_type": "None"
- },
- {
- "name": "Activo Intangible / Concesiones y Franquicias",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, sucursal",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, asociadas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, subsidiarias",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, matriz ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, asociadas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, sucursal",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas - Pr\u00e9stamos ",
- "root_type": "None"
- },
- {
- "name": "ACTIVOS ADQUIRIDOS EN ARRENDAMIENTO FINANCIERO"
- },
- {
- "name": "CONSTRUCCIONES EN CURSO "
- },
- {
- "name": "PROPIEDADES DE INVERSI\u00d3N"
- },
- {
- "name": "PLUSVAL\u00cdA MERCANTIL (Goodwill)"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / dep\u00f3sitos otorgados en garant\u00eda ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / intereses, regal\u00edas y dividendos ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / otras cuentas por cobrar diversas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / pr\u00e9stamos ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / venta de activos inmovilizados ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas - Cobranza dudosa ",
- "root_type": "None"
- },
- {
- "name": "Cuentas por cobrar diversas, relacionadas - Dep\u00f3sitos otorgados en garant\u00eda",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Terrenos",
- "root_type": "Asset"
- },
- {
- "name": "Edificios",
- "root_type": "Asset"
- },
- {
- "name": "Maquinaria y Equipo",
- "root_type": "Asset"
- },
- {
- "name": "Muebles y enseres ",
- "root_type": "Asset"
- },
- {
- "name": "Equipo de Computaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Veh\u00edculos",
- "root_type": "Asset"
- }
- ],
- "name": "PROPIEDADES"
- },
- {
- "children": [
- {
- "name": "Programas de computaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Costos de exploraci\u00f3n y desarrollo",
- "root_type": "Asset"
- },
- {
- "name": "Reservas de recursos extra\u00edbles",
- "root_type": "Asset"
- },
- {
- "name": "Concesiones",
- "root_type": "Asset"
- },
- {
- "name": "Licencias",
- "root_type": "Asset"
- },
- {
- "name": "Patentes y propiedad industrial",
- "root_type": "Asset"
- }
- ],
- "name": "INTANGIBLES"
- },
- {
- "children": [
- {
- "name": "Intangibles",
- "root_type": "Asset"
- },
- {
- "name": "Propiedades"
- },
- {
- "name": "Plusval\u00eda mercantil (Goodwill) ",
- "root_type": "Asset"
- },
- {
- "name": "Propiedades de inversi\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "PROVISI\u00d3N POR DETERIORO DE ACTIVOS NO CORRIENTES"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar diversas, relacionadas - Otras cuentas por cobrar diversas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar diversas, relacionadas - Otras cuentas por cobrar diversas a Largo Plazo",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas - Otras cuentas por cobrar diversas ",
- "root_type": "None"
- },
- {
- "name": "Cuentas por cobrar diversas, relacionadas - Activos por instrumentos financieros derivados",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos financieros primarios ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos finacieros derivados / instrumento de cobertura",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos finacieros derivados / cartera de negociaci\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos financieros derivados ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Activos por instrumentos financieros ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / entregas a rendir cuenta a terceros ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / otras cuentas por cobrar diversas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / otras cuentas por cobrar diversas a Largo Plazo",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / otras cuentas por cobrar diversas ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / pr\u00e9stamos",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / intereses, regal\u00edas y dividendos ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / otras cuentas por cobrar diversas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / dep\u00f3sitos otorgados en garant\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / reclamaciones a terceros ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / venta de activos inmovilizados",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Cobranza dudosa ",
- "root_type": "None"
- },
- {
- "name": "ACTIVO NO CORRIENTE DISPONIBLE PARA LA VENTA"
- },
- {
- "name": "UNIDADES DE PARTICIPACION"
- },
- {
- "name": "ACTIVO POR IMPUESTO CORRIENTE"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / dep\u00f3sitos en garant\u00eda por alquileres",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / pr\u00e9stamos de instituciones no financieras ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / pr\u00e9stamos de instituciones financieras ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / otros dep\u00f3sitos en garant\u00eda ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Dep\u00f3sitos otorgados en garant\u00eda",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inmuebles, maquinaria y equipo",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n mobiliaria",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / activos biol\u00f3gicos ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n inmobiliaria",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / intangibles",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Venta de activo inmovilizado",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Pr\u00e9stamos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Reclamaciones a terceros / Compa\u00f1\u00edas aseguradoras",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Reclamaciones a terceros / transportadoras",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Reclamaciones a terceros / tributos",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Reclamaciones a terceros / otras",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Reclamaciones a terceros / servicios p\u00fablicos",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Reclamaciones a terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Intereses, regal\u00edas y dividendos",
- "root_type": "None"
- },
- {
- "name": "OTROS"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Servicios y otros contratados por anticipado - Interes\u00e9s ** Costos financieros",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Activo por impuesto diferido ",
- "root_type": "Asset"
- }
- ],
- "name": "ACTIVO POR IMPUESTO DIFERIDO"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuota patrimonial bolsa de valores",
- "root_type": "Asset"
- },
- {
- "name": "Acciones Dep\u00f3sito Centralizado de Valores",
- "root_type": "Asset"
- },
- {
- "name": "Acciones Dep\u00f3sito Centralizado de Valores",
- "root_type": "Asset"
- }
- ],
- "name": "Cuota patrimonial bolsa de valores"
- },
- {
- "children": [
- {
- "name": "Dep\u00f3sitos en Garant\u00eda por reporto",
- "root_type": "Asset"
- },
- {
- "name": "Dep\u00f3sitos en Garant\u00eda por operaciones burs\u00e1tiles",
- "root_type": "Asset"
- }
- ],
- "name": "Dep\u00f3sitos en Garant\u00eda"
- }
- ],
- "name": "OTROS ACTIVOS"
- },
- {
- "name": "Servicios y otros contratados por anticipado - Mantenimiento de activos inmovilizados ",
- "root_type": "Asset"
- },
- {
- "name": "Servicios y otros contratados por anticipado - Otros gastos contratados por anticipado ",
- "root_type": "Asset"
- },
- {
- "name": "ACTIVOS DE EXPLORACION Y EVALUACION MINERA"
- },
- {
- "name": "DERECHOS FIDUCIARIOS"
- },
- {
- "name": "Servicios y otros contratados por anticipado - Primas pagadas por opciones ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Activos adquiridos en arrendamiento financiero",
- "root_type": "Asset"
- },
- {
- "name": "Propiedades de inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Equipo de Computaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Veh\u00edculos",
- "root_type": "Asset"
- },
- {
- "name": "Maquinaria y Equipo",
- "root_type": "Asset"
- },
- {
- "name": "Muebles y enseres ",
- "root_type": "Asset"
- },
- {
- "name": "Edificios",
- "root_type": "Asset"
- },
- {
- "name": "Activos de exploraci\u00f3n y evaluaci\u00f3n minera",
- "root_type": "Asset"
- }
- ],
- "name": "DEPRECIACION ACUMULADA"
- },
- {
- "name": "Servicios y otros contratados por anticipado - Alquileres ",
- "root_type": "Asset"
- },
- {
- "name": "Servicios y otros contratados por anticipado - Seguros ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Concesiones",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Licencias",
- "root_type": "Asset"
- }
- ],
- "name": "AMORTIZACION ACUMULADA"
- }
- ],
- "name": "Servicios y otros contratados por anticipado",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Caja y bancos - Caja / efectivo USD ($)",
- "root_type": "Asset"
- },
- {
- "name": "Caja y bancos - Caja / efectivo PEN (S/.)",
- "root_type": "Asset"
- }
- ],
- "name": "Caja y bancos - Caja",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Caja y .../ BCO. CTA CTE PEN (S/.)",
- "root_type": "Asset"
- }
- ],
- "name": "Caja y ...- Cuentas corrientes en instituciones finacieras / cuentas corrientes operativas ",
- "root_type": "None"
- },
- {
- "name": "Caja y ...- Cuentas corrientes en instituciones financieras / cuentas corrientes para fines espec\u00edficos",
- "root_type": "Asset"
- }
- ],
- "name": "Caja y bancos - Cuentas corrientes en instituciones financieras",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Caja y ...- Fondos fijos / caja chica 01 PEN (S/.)",
- "root_type": "Asset"
- }
- ],
- "name": "Caja y bancos - Fondos fijos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Caja y ...- Dep\u00f3sitos en instituciones financieras / dep\u00f3sitos a plazo",
- "root_type": "Asset"
- },
- {
- "name": "Caja y ...- Dep\u00f3sitos en instituciones financieras / dep\u00f3sitos de ahorro",
- "root_type": "Asset"
- }
- ],
- "name": "Caja y bancos - Dep\u00f3sitos en instituciones financieras",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Caja y ...- Certificados bancarios / certificados bancarios ** otros equivalentes de efectivos ",
- "root_type": "Asset"
- },
- {
- "name": "Caja y ...- Certificados bancarios / otros",
- "root_type": "Asset"
- }
- ],
- "name": "Caja y bancos - Certificados bancarios **Otros equivalentes de efectivos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Caja y ...- Fondos sujetos a restricci\u00f3n / BN CTA DETRACCIONES PEN (S/.)",
- "root_type": "Asset"
- }
- ],
- "name": "Caja y ...- Fondos sujetos a restricci\u00f3n / fondos sujetos a restricci\u00f3n",
- "root_type": "None"
- }
- ],
- "name": "Cajas y bancos - Fondos sujetos a restricci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Caja y bancos - Efectivo en tr\u00e1nsito ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cta. Cte. Otras monedas",
- "root_type": "Asset"
- },
- {
- "name": "Cta. Cte. Moneda de curso legal",
- "root_type": "Asset"
- }
- ],
- "name": "Banco Central del Ecuador"
- },
- {
- "children": [
- {
- "name": "Fondos rotativos",
- "root_type": "Asset"
- },
- {
- "name": "Otras monedas",
- "root_type": "Asset"
- },
- {
- "name": "Moneda de curso legal",
- "root_type": "Asset"
- }
- ],
- "name": "Caja"
- },
- {
- "name": "Instituciones financieras"
- },
- {
- "children": [
- {
- "name": "Cta. Cte. Moneda de curso legal",
- "root_type": "Asset"
- },
- {
- "name": "Cta. Ahorros Moneda de curso legal",
- "root_type": "Asset"
- },
- {
- "name": "Cta. Cte. En el exterior",
- "root_type": "Asset"
- },
- {
- "name": "Cta Ahorros En el exterior",
- "root_type": "Asset"
- }
- ],
- "name": "Otras Instituciones Financieras"
- }
- ],
- "name": "ACTIVO DISPONIBLE"
- }
- ],
- "name": "Caja y bancos (Activo disponible y exigible) - Efectivo y equivalentes de efectivos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Materias ...- Materias primas desvalorizadas / materias primas para productos agropecuarios y pisc\u00edcolas",
- "root_type": "Asset"
- },
- {
- "name": "Materias ...- Materias primas desvalorizadas / materias primas para productos inmuebles ",
- "root_type": "Asset"
- },
- {
- "name": "Materias ...- Materias primas desvalorizadas / materias primas para productos manufacturados",
- "root_type": "Asset"
- },
- {
- "name": "Materias ...- Materias primas desvalorizadas / materias primas para productos de extracci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Materias primas - Materias primas desvalorizadas",
- "root_type": "None"
- },
- {
- "name": "Salarios por Pagar / Retenciones a Depositar",
- "root_type": "Liability"
- },
- {
- "name": "Salarios por Pagar / Sueldos a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Materias primas - Materias primas para productos manufacturados",
- "root_type": "Asset"
- },
- {
- "name": "Salarios por Pagar / Provisi\u00f3n para Sueldo Anual Complementario",
- "root_type": "Liability"
- },
- {
- "name": "Salarios por Pagar / Cargas Sociales a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Materias primas - Materias primas para productos inmuebles ",
- "root_type": "Asset"
- },
- {
- "name": "Materias primas - Materias primas para productos de extracci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Materias primas - Materias primas para productos agropecuarios y pisc\u00edcolas",
- "root_type": "Asset"
- }
- ],
- "name": "Materias primas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otras Cuentas por Pagar / Cobros por Adelantado",
- "root_type": "Liability"
- },
- {
- "name": "Otras Cuentas por Pagar / Acreedores Varios",
- "root_type": "Liability"
- },
- {
- "name": "Otras Cuentas por Pagar / Honorarios Directores y S\u00edndicos a Pagar",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Materiales auxiliares, suministros ...- Suministros / lubricantes ",
- "root_type": "Asset"
- },
- {
- "name": "Materiales auxiliares, suministros ...- Suministros / combustibles ",
- "root_type": "Asset"
- },
- {
- "name": "Materiales auxiliares, suministros ...- Suministros / energ\u00eda ",
- "root_type": "Asset"
- },
- {
- "name": "Materiales auxiliares, suministros ...- Suministros / otros suministros ",
- "root_type": "Asset"
- }
- ],
- "name": "Materiales auxiliares, suministros y repuestos - Suministros ",
- "root_type": "None"
- },
- {
- "name": "Materiales auxiliares, suministros y repuestos - Materiales auxiliares ",
- "root_type": "Asset"
- },
- {
- "name": "Materiales auxiliares, suministros y repuestos - Repuestos ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Materiales auxiliares, ...- Materiales auxiliares, suministros y repuestos desvalorizados / materiales auxiliares",
- "root_type": "Asset"
- },
- {
- "name": "Materiales auxiliares, ...- Materiales auxiliares, suministros y repuestos desvalorizados / suministros ",
- "root_type": "Asset"
- },
- {
- "name": "Materiales auxiliares, ...- Materiales auxiliares, suministros y repuestos desvalorizados / repuestos ",
- "root_type": "Asset"
- }
- ],
- "name": "Materiales auxiliares, suministros y repuestos - Materiales auxiliares, suministros y repuestos desvalorizados ",
- "root_type": "None"
- }
- ],
- "name": "Materiales auxiliares, suministros y repuestos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Provisiones / Previsi\u00f3n para Garant\u00edas por Service",
- "root_type": "Liability"
- },
- {
- "name": "Provisiones / Previsi\u00f3n para juicios Pendientes",
- "root_type": "Liability"
- },
- {
- "name": "Provisiones / Previsi\u00f3n Indemnizaci\u00f3n por Despidos",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Envases y ...- Envases y embalajes desvalorizados / embalajes",
- "root_type": "Asset"
- },
- {
- "name": "Envases y ...- Envases y embalajes desvalorizados / envases",
- "root_type": "Asset"
- }
- ],
- "name": "Envases y embalajes - Envases y embalajes desvalorizados",
- "root_type": "None"
- },
- {
- "name": "Envases y embalajes - Embalajes",
- "root_type": "Asset"
- },
- {
- "name": "Envases y embalajes - Envases",
- "root_type": "Asset"
- }
- ],
- "name": "Envases y embalajes ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria .../ maquinarias y equipos de explotaci\u00f3n, costo de financiaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria .../ maquinarias y equipos de explotaci\u00f3n, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria .../ maquinarias y equipos de explotaci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones, costo de financiaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones, costo de adquisici\u00f3n o construcci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos, valor razonable",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo, costo ",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipos diversos, costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipos diversos, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipos diversos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / muebles y enseres, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / muebles y enseres, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / muebles y enseres ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipo de transporte, costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipo de transporte, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipo de transporte ",
- "root_type": "None"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Inmuebles, maquinaria y equipo ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos no corrientes mantenidos ...- Depreciaci\u00f3n acumulada, activos biol\u00f3gicos, activos biol\u00f3gicos en producci\u00f3n, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, activos biol\u00f3gicos, activos biol\u00f3gicos en producci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes mantenidos ...- Depreciaci\u00f3n acumulada, activos biol\u00f3gicos, activos biol\u00f3gicos en desarrollo, costo",
- "root_type": "Asset"
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- "name": "Mercade...- Mercader\u00edas desvalorizadas / recursos extra\u00eddos ",
- "root_type": "Asset"
- },
- {
- "name": "Mercade...- Mercader\u00edas desvalorizadas / otras mercader\u00edas",
- "root_type": "Asset"
- },
- {
- "name": "Mercade...- Mercader\u00edas desvalorizadas / mercader\u00edas manufacturadas",
- "root_type": "Asset"
- }
- ],
- "name": "Mercader\u00edas - Mercaderias desvalorizadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Mercader\u00edas - Mercader\u00edas agropecuarias y pisc\u00edcolas / de origen vegetal ",
- "root_type": "Asset"
- },
- {
- "name": "Mercader\u00edas - Mercader\u00edas agropecuarias y pisc\u00edcolas / de origen animal",
- "root_type": "Asset"
- }
- ],
- "name": "Mercader\u00edas - Mercader\u00edas agropecuarias y pisc\u00edcolas ",
- "root_type": "None"
- },
- {
- "name": "Mercader\u00edas - Mercader\u00edas inmuebles ",
- "root_type": "Asset"
- },
- {
- "name": "Mercader\u00edas - Otras mercader\u00edas",
- "root_type": "Asset"
- },
- {
- "name": "Mercader\u00edas - Mercader\u00edas de extracci\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "Mercader\u00edas (Activo realizable)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Productos terminados - Productos de extracci\u00f3n terminados",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por Pagar / Anticipos de Clientes"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen animal, costo ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen animal, valor razonable ",
- "root_type": "Asset"
- }
- ],
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas terminados / de origen animal ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen vegetal, costo ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen vegetal, valor razonable ",
- "root_type": "Asset"
- }
- ],
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas terminados / de origen vegetal ",
- "root_type": "None"
- }
- ],
- "name": "Productos terminados - Productos agropecuarios y pisc\u00edcolas terminados",
- "root_type": "None"
- },
- {
- "name": "Cuentas por Pagar / Proveedores"
- },
- {
- "children": [
- {
- "name": "Productos ...- Productos terminados desvalorizados / otros productos terminados ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos terminados desvalorizados / productos manufacturados ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos terminados desvalorizados / costos de financiaci\u00f3n, productos terminados",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos terminados desvalorizados / productos inmuebles",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos terminados desvalorizados / productos agropecuarios y pisc\u00edcolas terminados",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos terminados desvalorizados / productos de extracci\u00f3n terminados ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos terminados desvalorizados / existencias de servicios terminados ",
- "root_type": "Asset"
- }
- ],
- "name": "Productos terminados - Productos terminados desvalorizados ",
- "root_type": "None"
- },
- {
- "name": "Productos terminados - Productos inmuebles",
- "root_type": "Asset"
- },
- {
- "name": "Productos terminados - Productos manufacturados ",
- "root_type": "Asset"
- },
- {
- "name": "Productos terminados - Otros productos terminados ",
- "root_type": "Asset"
- },
- {
- "name": "Productos terminados - Costos de financiaci\u00f3n, productos terminados",
- "root_type": "Asset"
- },
- {
- "name": "Productos terminados - Existencias de servicios terminados ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Participaciones de los trabajadores en utilidades",
- "root_type": "Asset"
- },
- {
- "name": "Beneficios a empleados",
- "root_type": "Asset"
- },
- {
- "name": "Remuneraciones ",
- "root_type": "Asset"
- },
- {
- "name": "Provisi\u00f3n para jubilaci\u00f3n patronal",
- "root_type": "Asset"
- },
- {
- "name": "Aportes y descuentos al IESS",
- "root_type": "Asset"
- },
- {
- "name": "Fondo reserva del IESS",
- "root_type": "Asset"
- }
- ],
- "name": "OBLIGACIONES PATRONALES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Proveedores",
- "root_type": "Asset"
- },
- {
- "name": "Acreedores Varios",
- "root_type": "Asset"
- },
- {
- "name": "Por administraci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Otras comisiones",
- "root_type": "Asset"
- },
- {
- "name": "Dividendos por pagar",
- "root_type": "Asset"
- },
- {
- "name": "Intereses por pagar",
- "root_type": "Asset"
- },
- {
- "name": "Comisiones por pagar ",
- "root_type": "Asset"
- },
- {
- "name": "Por Operaciones Burs\u00e1tiles",
- "root_type": "Asset"
- },
- {
- "name": "Por custodia",
- "root_type": "Asset"
- }
- ],
- "name": "Deuda Sector No Financiero"
- }
- ],
- "name": "PASIVO NO FINANCIERO"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Obligaciones por Arrendamiento Financiero ",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones",
- "root_type": "Asset"
- },
- {
- "name": "Papel Comercial",
- "root_type": "Asset"
- },
- {
- "name": "Valores de Titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Otras En el exterior",
- "root_type": "Asset"
- },
- {
- "name": "Valores",
- "root_type": "Asset"
- }
- ],
- "name": "A valor razonable con cambios en resultados"
- },
- {
- "children": [
- {
- "name": "Compa\u00f1\u00edas relacionadas / vinculadas",
- "root_type": "Asset"
- },
- {
- "name": "Administradores",
- "root_type": "Asset"
- },
- {
- "name": "Accionistas",
- "root_type": "Asset"
- }
- ],
- "name": "Relacionadas"
- },
- {
- "name": "Pasivos por compra de activos no corrientes"
- },
- {
- "children": [
- {
- "name": "Intereses por pagar",
- "root_type": "Asset"
- },
- {
- "name": "Pr\u00e9stamos",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones por contratos de underwriting",
- "root_type": "Asset"
- },
- {
- "name": "Porci\u00f3n corriente de deuda a largo plazo",
- "root_type": "Asset"
- },
- {
- "name": "Sobregiros bancarios",
- "root_type": "Asset"
- }
- ],
- "name": "Obligaciones financieras"
- },
- {
- "name": "Otros pasivos financieros"
- },
- {
- "children": [
- {
- "name": "Pr\u00e9stamos",
- "root_type": "Asset"
- },
- {
- "name": "Otras cuentas y documentos por pagar",
- "root_type": "Asset"
- },
- {
- "name": "Anticipos recibidos",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas y documentos por pagar"
- }
- ],
- "name": "PASIVOS FINANCIEROS"
- },
- {
- "name": "OTROS PASIVOS CORRIENTES"
- },
- {
- "name": "ACREEDORES POR INTERMEDIACION "
- },
- {
- "children": [
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Litigios",
- "root_type": "Asset"
- },
- {
- "name": "Indemnizaciones",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones Judiciales",
- "root_type": "Asset"
- }
- ],
- "name": "SANCIONES Y MULTAS"
- },
- {
- "children": [
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Impuestos",
- "root_type": "Asset"
- },
- {
- "name": "Retenciones",
- "root_type": "Asset"
- },
- {
- "name": "Contribuciones",
- "root_type": "Asset"
- }
- ],
- "name": "OBLIGACIONES TRIBUTARIAS"
- }
- ],
- "name": "Productos terminados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Pasivo Circulante / Debentures Emitidos",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Subproductos ...- Subproductos, desechos y desperdicios desvalorizados / subproductos",
- "root_type": "Asset"
- },
- {
- "name": "Subproductos ...- Subproductos, desechos y desperdicios desvalorizados / desechos y desperdicios",
- "root_type": "Asset"
- }
- ],
- "name": "Subproductos, desechos y desperdicios - Subproductos, desechos y desperdicios desvalorizados",
- "root_type": "None"
- },
- {
- "name": "Pasivo Circulante / Intereses a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Pasivo Circulante / Obligaciones a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Pasivo Circulante / Prestamos",
- "root_type": "Liability"
- },
- {
- "name": "Pasivo Circulante / Adelantos en Cuenta Corriente",
- "root_type": "Liability"
- },
- {
- "name": "Subproductos, desechos y desperdicios - Desechos y desperdicios",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Intereses diferidos",
- "root_type": "Asset"
- },
- {
- "name": "Pasivos por impuestos diferidos",
- "root_type": "Asset"
- }
- ],
- "name": "PASIVOS DIFERIDOS"
- },
- {
- "name": "Subproductos, desechos y desperdicios - Subproductos ",
- "root_type": "Asset"
- }
- ],
- "name": "Subproductos, desechos y desperdicios ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "DEUDA SECTOR FINANCIERO"
- },
- {
- "name": "Productos en proceso - Productos extra\u00eddos en proceso de transformaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Productos ...- Productos en proceso desvalorizados / productos en proceso de manufactura ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos en proceso desvalorizados / costos de financiaci\u00f3n, productos en proceso",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos en proceso desvalorizados / productos inmuebles en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos en proceso desvalorizados / productos extra\u00eddos en proceso de transformaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos en proceso desvalorizados / otros productos en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos en proceso desvalorizados / productos agropecuarios y pisc\u00edcolas en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos en proceso desvalorizados / existencias de servicios en proceso",
- "root_type": "Asset"
- }
- ],
- "name": "Productos en proceso - Productos en proceso desvalorizados",
- "root_type": "None"
- },
- {
- "name": "Deudas Fiscales / Impuesto sobre los Bienes Personales a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Deudas Fiscales / Monotributo a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Impuestos por Pagar / ITBMS a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Impuestos por Pagar / Impuesto sobre la Renta a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Productos en proceso - Productos inmuebles en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Productos en proceso - Costos de financiaci\u00f3n, productos en proceso",
- "root_type": "Asset"
- },
- {
- "name": "Deudas Fiscales / Impuesto a la Ganancia M\u00ednima Presunta a Pagar",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen vegetal, valor razonable ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen vegetal, costo ",
- "root_type": "Asset"
- }
- ],
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas en proceso / de origen vegetal ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen animal, valor razonable ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen animal, costo ",
- "root_type": "Asset"
- }
- ],
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas en proceso / de origen animal ",
- "root_type": "None"
- }
- ],
- "name": "Productos en proceso - Productos agropecuarios y pisc\u00edcolas en proceso",
- "root_type": "None"
- },
- {
- "name": "Productos en proceso - Otros productos en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Productos en proceso - Productos en proceso de manufactura",
- "root_type": "Asset"
- },
- {
- "name": "Productos en proceso - Existencias de servicios en proceso",
- "root_type": "Asset"
- }
- ],
- "name": "Productos en proceso ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Existencias por recibir - Mercader\u00edas / Categoria de productos 01",
- "root_type": "Asset"
- }
- ],
- "name": "Existencias por recibir - Mercader\u00edas ",
- "root_type": "None"
- },
- {
- "name": "Existencias por recibir - Materias primas ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Existencias por ...- Existencias por recibir desvalorizadas / materiales auxiliares, suministros y repuesto",
- "root_type": "Asset"
- },
- {
- "name": "Existencias por ...- Existencias por recibir desvalorizadas / envases y embalajes ",
- "root_type": "Asset"
- },
- {
- "name": "Existencias por ...- Existencias por recibir desvalorizadas / mercader\u00edas ",
- "root_type": "Asset"
- },
- {
- "name": "Existencias por ...- Existencias por recibir desvalorizadas / materias primas ",
- "root_type": "Asset"
- }
- ],
- "name": "Existencias por recibir - Existencias por recibir desvalorizadas",
- "root_type": "None"
- },
- {
- "name": "Existencias por recibir - Materiales auxiliares, suministros y repuestos ",
- "root_type": "Asset"
- },
- {
- "name": "Existencias por recibir - Envases y embalajes",
- "root_type": "Asset"
- }
- ],
- "name": "Existencias por recibir ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Existencias por recibir / materiales auxiliares, suministros y repuestos ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Existencias por recibir / materias primas ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Existencias por recibir / envases y embalajes ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Existencias por recibir / mercader\u00edas ",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Existencias por recibir ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / costos de financiaci\u00f3n, productos en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / existencias de servicios en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / productos agropecuarios y pisc\u00edcolas en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / productos inmuebles en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / productos extra\u00eddos en proceso de transformaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / productos en proceso de manufactura ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / otros productos en proceso ",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Productos en proceso ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / otros productos terminados",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / productos manufacturados ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / productos agropecuarios y pisc\u00edcolas terminados ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / costos de financiaci\u00f3n, productos terminados ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / existencias de servicios terminados ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / productos de extracci\u00f3n terminados ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / productos inmuebles ",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Productos terminados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Mercader\u00edas / mercader\u00edas manufacturadas ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Mercader\u00edas / mercader\u00edas inmuebles ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Mercader\u00edas / otras mercader\u00edas",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Mercader\u00edas / mercader\u00edas de extracci\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Mercader\u00edas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Materiales auxiliares, suministros y repuestos / suministros",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Materiales auxiliares, suministros y repuestos / repuestos",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Materiales auxiliares, suministros y repuestos / materiales auxiliares ",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Materiales auxiliares, suministros y repuestos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Envases y embalajes / embalajes",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Envases y embalajes / envases",
- "root_type": "Asset"
- }
- ],
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- {
- "children": [
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- {
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- "name": "Desvalorizaci\u00f3n de existencias ",
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- {
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- "name": "Otros activos - Bienes de arte y cultura ",
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- {
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- {
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- "root_type": "Asset"
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- {
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- {
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- "root_type": "Asset"
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- "name": "Otros activos - Diversos ",
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- {
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- "name": "Otros activos ",
- "root_type": "None"
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- {
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- {
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- "root_type": "Asset"
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- {
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- "name": "Inmuebles, maquinaria y equipo - Construcciones y obras en curso ",
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- {
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- "root_type": "Asset"
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- "root_type": "Asset"
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- {
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- "root_type": "Asset"
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- {
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- {
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- "root_type": "Asset"
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- "name": "Inmuebles, maquinaria y equipo - Muebles y enseres / muebles",
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- {
- "children": [
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- {
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- "name": "Inmuebles, maquinaria y equipo - Herramientas y unidades de reemplazo ",
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- {
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- "name": "Inmuebles, maquinaria y equipo - Terrenos / terrenos ",
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- "name": "Inmuebles, maquinaria y equipo - Terrenos ",
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- {
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- "children": [
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- "name": "Inmuebles, maquinaria y equipo - Maquinarias y equipos de explotaci\u00f3n / maquinarias y equipos de explotaci\u00f3n",
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- "name": "Inmuebles, maquinaria y equipo - Maquinarias y equipos de explotaci\u00f3n",
- "root_type": "None"
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- {
- "children": [
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- "root_type": "Asset"
- },
- {
- "name": "Inmuebles, ...- Equipos diversos / otros equipos, costo",
- "root_type": "Asset"
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- ],
- "name": "Inmuebles, maquinaria y equipo - Equipos diversos / otros equipos ",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "Asset"
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- {
- "name": "Inmuebles, ...- Equipos diversos / equipo para procesamiento de informaci\u00f3n, revaluaci\u00f3n",
- "root_type": "Asset"
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- "name": "Inmuebles, maquinaria y equipo - Equipos diversos / equipo para procesamiento de informaci\u00f3n (de c\u00f3mputo) ",
- "root_type": "None"
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- {
- "children": [
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- {
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- "name": "Inmuebles, maquinaria y equipo - Equipos diversos / equipo de comunicaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inmuebles, ...- Equipos diversos / equipo de seguridad, costo",
- "root_type": "Asset"
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- {
- "name": "Inmuebles, ...- Equipos diversos / equipo de seguridad, revaluaci\u00f3n",
- "root_type": "Asset"
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- "name": "Inmuebles, maquinaria y equipo - Equipos diversos / equipo de seguridad",
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- "name": "Inmuebles, maquinaria y equipo - Equipos diversos",
- "root_type": "None"
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- {
- "children": [
- {
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- {
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- {
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- {
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- "root_type": "Asset"
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- {
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- {
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- {
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- "root_type": "Asset"
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- "name": "Inmuebles, maquinaria y equipo - Edificaciones",
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- "root_type": "None"
- },
- {
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- {
- "children": [
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- "root_type": "Asset"
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- {
- "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / equipo de transporte",
- "root_type": "Asset"
- },
- {
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- "root_type": "Asset"
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- {
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- "root_type": "Asset"
- },
- {
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- "root_type": "Asset"
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- {
- "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / muebles y enseres",
- "root_type": "Asset"
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- ],
- "name": "Activos adquiridos en arrendamiento financiero - Inmuebles, maquinaria y equipo ",
- "root_type": "None"
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- {
- "children": [
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- "root_type": "Asset"
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- {
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- "root_type": "Asset"
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- "name": "Activos adquiridos en arrendamiento financiero - Inversiones inmobiliarias ",
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- "name": "Activos adquiridos en arrendamiento financiero ",
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- {
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- {
- "children": [
- {
- "children": [
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- "root_type": "Asset"
- },
- {
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- "root_type": "Asset"
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- {
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- {
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- }
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- "name": "Inversiones ...- Edificaciones / edificaciones",
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- ],
- "name": "Inversiones inmobiliarias - Edificaciones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
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- "root_type": "Asset"
- },
- {
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- "root_type": "Asset"
- },
- {
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- "name": "Inversiones ...- Terrenos / rurales ",
- "root_type": "None"
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- {
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- {
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- },
- {
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- "root_type": "Asset"
- }
- ],
- "name": "Inversiones ...- Terrenos / urbanos ",
- "root_type": "None"
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- "name": "Inversiones inmobiliarias - Terrenos ",
- "root_type": "None"
- },
- {
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- "root_type": "Liability"
- },
- {
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- {
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- "root_type": "Asset"
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- {
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- "root_type": "Asset"
- }
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- "name": "PATRIMONIO DE LOS FONDOS DE INVERSI\u00d3N"
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- "name": "Inversiones inmobiliarias ",
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- {
- "children": [
- {
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- "root_type": "Asset"
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- {
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- {
- "children": [
- {
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- "root_type": "Asset"
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- {
- "name": "Inversiones ...- Inversiones a .../ instrumentos financieros ...de deuda, valores emitidos por las empresas ",
- "root_type": "Asset"
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- {
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- "root_type": "Asset"
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- {
- "name": "Inversiones ...- Inversiones a .../ instrumentos financieros ...de deuda, valores emitidos o garantizados por el estado ",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones ...- Inversiones a ser mantenidas hasta el vencimiento / instrumentos financieros representativos de deuda",
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- {
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- {
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- {
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- {
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- {
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- {
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- {
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- {
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- "name": "Inversiones ...- Instrumentos financieros representativos de .../ participaciones en asociaciones en participaci\u00f3n y consorcios",
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- {
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- {
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- {
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- "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ certificados de participaci\u00f3n de fondos mutuos",
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- {
- "children": [
- {
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- "root_type": "Asset"
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- {
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- "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ **certificados de participaci\u00f3n de fondos de inversi\u00f3n",
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- {
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- {
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- {
- "name": "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, comunes, costo",
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- {
- "name": "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, comunes, valor razonable",
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- "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ acciones representativas de capital social, comunes",
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- {
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- {
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- {
- "name": "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, preferentes, valor razonable ",
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- {
- "name": "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, preferentes, costo",
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- ],
- "name": "Inversiones ...- Instrumentos financieros representativos de .../ acciones representativas de capital social, preferentes ",
- "root_type": "None"
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- {
- "children": [
- {
- "name": "Inversiones ...- Instrumentos financieros .../ acciones de inversi\u00f3n, valor razonable",
- "root_type": "Asset"
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- {
- "name": "Inversiones ...- Instrumentos financieros .../ acciones de inversi\u00f3n, participaci\u00f3n patrimonial ",
- "root_type": "Asset"
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- {
- "name": "Inversiones ...- Instrumentos financieros .../ acciones de inversi\u00f3n, costo ",
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- "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ acciones de inversi\u00f3n",
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- {
- "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ certificados de suscripci\u00f3n preferente",
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- "name": "Inversiones mobiliarias - Instrumentos financieros representativos de derecho patrimonial ",
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- "name": "Inversiones mobiliarias (Activo inmovilizado)",
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- {
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- {
- "children": [
- {
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- {
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- "name": "Activo diferido - Intereses diferidos ",
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- {
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- {
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- "root_type": "Asset"
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- {
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- "root_type": "Asset"
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- "name": "Activo diferido - Impuesto a la renta diferido",
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- {
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- {
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- {
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- "name": "Activo diferido - Participaciones de los trabajadores diferidas ",
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- "name": "Activo diferido ",
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- {
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- {
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- {
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- "root_type": "Liability"
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- {
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- {
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- {
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- {
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- {
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- "root_type": "Asset"
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- "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen animal",
- "root_type": "None"
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- {
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- {
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- "root_type": "Asset"
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- {
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- "root_type": "Asset"
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- {
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- "root_type": "Asset"
- }
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- "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen vegetal ",
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- "name": "Activos biol\u00f3gicos - Activos biol\u00f3gicos en desarrollo ",
- "root_type": "None"
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- {
- "children": [
- {
- "children": [
- {
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- "root_type": "Asset"
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- {
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- "root_type": "Asset"
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- "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen vegetal ",
- "root_type": "None"
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- {
- "children": [
- {
- "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen animal, valor razonable ",
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- {
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- "root_type": "Asset"
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- {
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- "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen animal ",
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- "name": "Activos biol\u00f3gicos - Activos biol\u00f3gicos en producci\u00f3n ",
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- "name": "Activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
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- {
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- },
- {
- "children": [
- {
- "children": [
- {
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- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Concesiones, licencias .../ licencias, revaluaci\u00f3n ",
- "root_type": "Asset"
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- "name": "Intangibles - Concesiones, licencias y otros derechos / licencias",
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- {
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- {
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- {
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- "name": "Intangibles - Concesiones, licencias y otros derechos / concesiones ",
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- {
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- {
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- {
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- "root_type": "Asset"
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- "name": "Intangibles - Concesiones, licencias y otros derechos / otros derechos",
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- "name": "Intangibles - Concesiones, licencias y otros derechos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
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- },
- {
- "name": "Intangibles - Patentes y propiedad industrial / marcas, costo",
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- }
- ],
- "name": "Intangibles - Patentes y propiedad industrial / marcas",
- "root_type": "None"
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- {
- "children": [
- {
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- "root_type": "Asset"
- },
- {
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- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Patentes y propiedad industrial / patentes",
- "root_type": "None"
- }
- ],
- "name": "Intangibles - Patentes y propiedad industrial ",
- "root_type": "None"
- },
- {
- "children": [
- {
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- {
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- },
- {
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- "root_type": "Asset"
- }
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- "name": "Intangibles - Programas de computadora / aplicaciones inform\u00e1ticas ",
- "root_type": "None"
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- "name": "Intangibles - Programas de computadora (software) ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
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- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Otros activos intangibles / otros activos intangibles, costo ",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Otros activos intangibles / otros activos intangibles ",
- "root_type": "None"
- }
- ],
- "name": "Intangibles - Otros activos intangibles ",
- "root_type": "None"
- },
- {
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- },
- {
- "children": [
- {
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- "root_type": "Asset"
- },
- {
- "name": "Reserva por Valuaci\u00f3n Activos Financieros Disponibles para la Venta",
- "root_type": "Asset"
- }
- ],
- "name": "RESERVA POR VALUACI\u00d3N"
- },
- {
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- },
- {
- "children": [
- {
- "children": [
- {
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- "root_type": "Asset"
- },
- {
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- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de exploraci\u00f3n, costo de financiaci\u00f3n",
- "root_type": "Asset"
- }
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- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de exploraci\u00f3n ",
- "root_type": "None"
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- {
- "children": [
- {
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- "root_type": "Asset"
- },
- {
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- "root_type": "Asset"
- },
- {
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- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de desarrollo ",
- "root_type": "None"
- }
- ],
- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
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- "root_type": "Asset"
- },
- {
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- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / dise\u00f1os y prototipos",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "Asset"
- },
- {
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- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / f\u00f3rmulas ",
- "root_type": "None"
- }
- ],
- "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
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- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Reservas de recursos extra\u00edbles / madera, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Reservas de recursos extra\u00edbles / madera ",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Reservas de recursos extra\u00edbles / petr\u00f3leo y gas, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Reservas de recursos extra\u00edbles / petr\u00f3leo y gas ",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Reservas de recursos extra\u00edbles/ minerales, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Reservas de recursos extra\u00edbles/ minerales ",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Reservas de recursos extra\u00edbles / otros recursos extra\u00edbles, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Reservas de recursos extra\u00edbles / otros recursos extra\u00edbles ",
- "root_type": "None"
- }
- ],
- "name": "Intangibles - Reservas de recursos extra\u00edbles ",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Plusval\u00eda mercantil ",
- "root_type": "None"
- }
- ],
- "name": "Intangibles ",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "Liability"
- },
- {
- "children": [
- {
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- "root_type": "Liability"
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- {
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / inversiones inmoviliarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / inmuebles, maquinaria y equipo",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / inversiones mobiliarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / activos biol\u00f3gicos",
- "root_type": "Liability"
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- {
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / intangibles ",
- "root_type": "Liability"
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- ],
- "name": "Cuentas por pagar diversas, terceros - Pasivos por compra de activo inmovilizado",
- "root_type": "None"
- },
- {
- "name": "Cuentas por pagar diversas, terceros - Pasivos financieros, compromiso de venta ",
- "root_type": "Liability"
- },
- {
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- {
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- "root_type": "Liability"
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- {
- "children": [
- {
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- "root_type": "Liability"
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- {
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- "root_type": "Liability"
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- {
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- "root_type": "Liability"
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- "name": "Cuentas por pagar diversas, terceros - Otras cuentas por pagar diversas ",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "Liability"
- },
- {
- "children": [
- {
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- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Pasivos por instrumentos financieros .../ instrumentos financieros derivados, instrumentos de cobertura ",
- "root_type": "Liability"
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- ],
- "name": "Cuentas por pagar ...- Pasivos por instrumentos financieros / instrumentos financieros derivados ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar diversas, terceros - Pasivos por instrumentos financieros ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar diversas, terceros ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Directores / otras cuentas por pagar ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Directores / dietas",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar a los accionistas, directores y gerentes - Directores ",
- "root_type": "None"
- },
- {
- "name": "Cuentas por pagar a los accionistas, directores y gerentes - Gerentes ",
- "root_type": "Liability"
- },
- {
- "name": "UTILIDAD POR OPERACIONES DESCONTINUADAS"
- },
- {
- "name": "OTRAS UTILIDADES EN VENTAS"
- },
- {
- "name": "UTILIDAD EN VENTA DE VALORES"
- },
- {
- "name": "UTILIDAD EN VENTA DE PROPIEDAD"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Accionistas / pr\u00e9stamos a Largo Plazo",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Accionistas / pr\u00e9stamos a Corto Plazo",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar ...- Accionistas / pr\u00e9stamos ",
- "root_type": "None"
- },
- {
- "name": "Cuentas por pagar ...- Accionistas / dividendos ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Accionistas / otras cuentas por pagar ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar a los accionistas, directores y gerentes - Accionistas (o socios) ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar a los accionistas(socios), directores y gerentes ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / contratos de arrendamiento financiero ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, bonos emitidos ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, bonos titulizados ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, papeles comerciales ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, otras obligaciones ",
- "root_type": "Liability"
- }
- ],
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Obligaciones ...- Costos de .../ pr\u00e9stamos de instituciones financieras y otras entidades, instituciones financieras",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones ...- Costos de .../ pr\u00e9stamos de instituciones financieras y otras entidades, otras entidades ",
- "root_type": "Liability"
- }
- ],
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / pr\u00e9stamos de instituciones financieras y otras entidades ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, pagar\u00e9s",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, letras ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, facturas conformadas ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, otras obligaciones financieras ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, papeles comerciales ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, bonos ",
- "root_type": "Liability"
- }
- ],
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / otros instrumentos financieros por pagar ",
- "root_type": "None"
- }
- ],
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Obligaciones ...- Pr\u00e9stamos de instituciones financieras y otras entidades / otras entidades ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones ...- Pr\u00e9stamos de instituciones financieras y otras entidades / instituciones financieras ",
- "root_type": "Liability"
- }
- ],
- "name": "Obligaciones financieras - Pr\u00e9stamos de instituciones financieras y otras entidades ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Obligaciones financieras - Contratos de arrendamientos financiero a Largo Plazo",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Contratos de arrendamientos financiero parte Corriente",
- "root_type": "Liability"
- }
- ],
- "name": "Obligaciones financieras - Contratos de arrendamientos financiero ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Obligaciones financieras - Obligaciones emitidas / bonos emitidos ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Obligaciones emitidas / bonos titulizados ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Obligaciones emitidas / papeles comerciales ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Obligaciones emitidas / otras obligaciones",
- "root_type": "Liability"
- }
- ],
- "name": "Obligaciones financieras - Obligaciones emitidas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / pagar\u00e9s ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / letras ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / facturas conformadas ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / bonos ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / papeles comerciales ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / otras obligaciones financieras ",
- "root_type": "Liability"
- }
- ],
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar ",
- "root_type": "None"
- },
- {
- "name": "Obligaciones financieras - Pr\u00e9stamos con compromisos de recompra ",
- "root_type": "Liability"
- },
- {
- "name": "OBLIGACIONES FINANCIERAS"
- },
- {
- "name": "ACTIVOS BIOL\u00d3GICOS"
- },
- {
- "name": "CUENTAS POR COBRAR"
- },
- {
- "name": "PROPIEDADES DE INVERSI\u00d3N"
- },
- {
- "name": "ACTIVOS NO CORRIENTES"
- }
- ],
- "name": "Obligaciones financieras ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar comerciales, terceros - Honorarios por pagar ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, terceros - Anticipos a proveedores",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Inscripciones",
- "root_type": "Asset"
- },
- {
- "name": "Mantenimiento de Inscripci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Comisiones en operaciones ",
- "root_type": "Asset"
- }
- ],
- "name": "SERVICIOS BURS\u00c1TILES"
- },
- {
- "children": [
- {
- "name": "Fondos colectivos",
- "root_type": "Asset"
- },
- {
- "name": "Titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Fondos administrados",
- "root_type": "Asset"
- },
- {
- "name": "Portafolio de terceros",
- "root_type": "Asset"
- },
- {
- "name": "Por representaci\u00f3n de obligacionistas",
- "root_type": "Asset"
- },
- {
- "name": "Encargos Fiduciarios",
- "root_type": "Asset"
- },
- {
- "name": "Fideicomisos mercantiles",
- "root_type": "Asset"
- }
- ],
- "name": "POR PRESTACI\u00d3N DE SERVICIOS DE ADMINISTRACI\u00d3N Y MANEJO"
- },
- {
- "children": [
- {
- "name": "Operaciones Burs\u00e1tiles",
- "root_type": "Asset"
- },
- {
- "name": "Por Contratos de Underwriting",
- "root_type": "Asset"
- },
- {
- "name": "Operaciones Extraburs\u00e1tiles",
- "root_type": "Asset"
- }
- ],
- "name": "INTERMEDIACI\u00d3N DE VALORES"
- },
- {
- "children": [
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Valores materializados",
- "root_type": "Asset"
- },
- {
- "name": "Valores desmaterializados",
- "root_type": "Asset"
- },
- {
- "name": "Compensaci\u00f3n y liquidaci\u00f3n de valores",
- "root_type": "Asset"
- }
- ],
- "name": "CUSTODIA REGISTRO\n COMPENSACI\u00d3N Y LIQUIDACI\u00d3N"
- },
- {
- "name": "OTRAS COMISIONES GANADAS"
- },
- {
- "name": "Cuentas por pagar comerciales, terceros - Letras por pagar ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar comerciales, terceros - Facturas, boletas y otros comprobantes por pagar",
- "root_type": "None"
- },
- {
- "name": "Ganancia Venta de Activo Fijo",
- "root_type": "Income"
- },
- {
- "name": "Recupero de Deudores Incobrables",
- "root_type": "Income"
- },
- {
- "name": "Ganancia Venta Inversiones Permanentes",
- "root_type": "Income"
- },
- {
- "name": "Donaciones obtenidas, ganandas, percibidas",
- "root_type": "Income"
- }
- ],
- "name": "Cuentas por pagar comerciales, terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, otros",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, sucursales ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, asociadas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, matriz ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, otros ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, sucursales ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, subsidiarias ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Negocios Fiduciarios",
- "root_type": "Asset"
- },
- {
- "name": "Oferta p\u00fablica de Valores",
- "root_type": "Asset"
- }
- ],
- "name": "INGRESOS POR ESTRUCTURACI\u00d3N"
- },
- {
- "name": "INGRESOS POR ASESORIA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, subsidiarias",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, otros",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, otros ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, subsidiarias ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, otros ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, subsidiarias",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, asociadas",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, matriz",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Facturas, boletas y otros comprobantes por pagar",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Gobiernos regionales ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Otros costos administrativos e intereses ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Administradoras de fondos de pensiones (AFP)",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Certificados tributarios ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto de alcabala ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto predial ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto al rodaje",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto al patrimonio vehicular ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto a los juegos ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto a las apuestas ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto a los espect\u00e1culos p\u00fablicos no deportivos ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobiernos locales / tasas, servicios administrativos o derechos ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / tasas, estacionamiento de veh\u00edculos ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / tasas, licencia de apertura de establecimientos ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / tasas, servicios p\u00fablicos o arbitrios ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / tasas, transporte p\u00fablico ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes ...- Gobiernos locales / tasas ",
- "root_type": "None"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / contribuciones ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes ...- Gobiernos Locales (Predial, Licencias, tributos, impuestos, contribuciones, tasas y arbitrios,...)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Instituciones p\u00fablicas / contribuci\u00f3n al SENCICO ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Instituciones p\u00fablicas / ONP",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Instituciones p\u00fablicas / ESSALUD",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Instituciones p\u00fablicas / contribuci\u00f3n al SENATI",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Instituciones p\u00fablicas / otras instituciones ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Instituciones p\u00fablicas (ESSALUD, ONP,...)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto selectivo al consumo ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, tasas por la prestaci\u00f3n de servicios p\u00fablicos ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, regal\u00edas ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, impuesto a los dividendos ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, impuesto a las transacciones financieras ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, impuesto a los juegos de casino y tragamonedas ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, otros impuestos ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, impuesto temporal a los activos netos ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes ...- Gobierno central / **otros impuestos (ITF,...) y contraprestaciones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobierno central / canon, canon hidroenerg\u00e9tico ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / canon, canon petroleo ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / canon, canon gas\u00edfero ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / canon, canon minero ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / canon, canon forestal ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / canon, canon pesquero ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes ...- Gobierno central / canon",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto general a las ventas, IGV - r\u00e9gimen de retenciones ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto general a las ventas, IGV - servicios prestados por no domiciliados ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto general a las ventas, IGV - r\u00e9gimen de percepciones ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto general a las ventas, IGV - cuenta propia ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes ...- Gobierno central / impuesto general a las ventas (IGV) ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta, renta de cuarta categor\u00eda ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta, renta de no domiciliados ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta, renta de tercera categor\u00eda ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta, otras retenciones ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta, renta de quinta categor\u00eda ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobierno central / derechos aduaneros, derechos arancelarios ",
- "root_type": "Asset"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / derechos aduaneros, derechos aduaneros por ventas ",
- "root_type": "Asset"
- }
- ],
- "name": "Tributos y aportes ...- Gobierno central / derechos aduaneros ",
- "root_type": "None"
- }
- ],
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Gobierno central",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Empresas prestadoras de servicios de salud / cuenta propia ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Empresas prestadoras de servicios de salud / cuenta de terceros ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Empresas prestadoras de servicios de salud (EPS)",
- "root_type": "None"
- }
- ],
- "name": "Tributos, **contraprestaciones y aportes al sistema de pensiones y de salud por pagar (Pasivo)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Comisiones gananados, obtenidos, percibidos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Remuneraciones ...- Beneficios sociales de los trabajodores por pagar / pensiones y jubilaciones ",
- "root_type": "Liability"
- },
- {
- "name": "Remuneraciones ...- Beneficios sociales de los trabajadores por pagar / compensaci\u00f3n por tiempo de servicios ",
- "root_type": "Liability"
- },
- {
- "name": "Remuneraciones ...- Beneficios sociales de los trabajadores por pagar / adelanto de compensaci\u00f3n por tiempo de servicios ",
- "root_type": "Liability"
- }
- ],
- "name": "Remuneraciones y participaciones por pagar - Beneficios sociales de los trabajadores por pagar ",
- "root_type": "None"
- },
- {
- "name": "Interese sobre Inversiones",
- "root_type": "Income"
- },
- {
- "name": "Honorarios gananados, obtenidos, percibidos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas - Categoria de productos 01",
- "root_type": "Income"
- },
- {
- "name": "Remuneraciones ...- Remuneraciones por pagar / sueldos y salarios por pagar ",
- "root_type": "Liability"
- },
- {
- "name": "Remuneraciones ...- Remuneraciones por pagar / gratificaciones por pagar ",
- "root_type": "Liability"
- },
- {
- "name": "Remuneraciones ...- Remuneraciones por pagar / vacaciones por pagar ",
- "root_type": "Liability"
- },
- {
- "name": "Remuneraciones ...- Remuneraciones por pagar / comisiones por pagar ",
- "root_type": "Liability"
- },
- {
- "name": "Remuneraciones ...- Remuneraciones por pagar / remuneraciones en especie por pagar ",
- "root_type": "Liability"
- }
- ],
- "name": "Remuneraciones y participaciones por pagar - Remuneraciones por pagar ",
- "root_type": "None"
- },
- {
- "name": "Intereses gananados, obtenidos, percibidos",
- "root_type": "Income"
- },
- {
- "name": "Alquileres gananados, obtenidos, percibidos",
- "root_type": "Income"
- },
- {
- "name": "Ganancia Venta de Acciones",
- "root_type": "Income"
- },
- {
- "name": "INTERESES Y RENDIMIENTOS"
- },
- {
- "name": "UTILIDAD EN CAMBIO"
- },
- {
- "name": "DIVIDENDOS"
- },
- {
- "name": "UTILIDAD POR VALUACI\u00d3N DE ACTIVOS FINANCIEROS A VALOR RAZONABLE"
- },
- {
- "name": "Remuneraciones y participaciones por pagar - Otras remuneraciones y participaciones por pagar ",
- "root_type": "Liability"
- },
- {
- "name": "Remuneraciones y participaciones por pagar - Participaci\u00f3n de los trabajadores por pagar ",
- "root_type": "Liability"
- }
- ],
- "name": "Remuneraciones y participaciones por pagar",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Resultados acumulados - Utilidades no distribuidas / ingresos de a\u00f1os anteriores ",
- "root_type": "Liability"
- },
- {
- "name": "Resultados acumulados - Utilidades no distribuidas / utilidades acumuladas ",
- "root_type": "Liability"
- }
- ],
- "name": "Resultados acumulados - Utilidades no distribuidas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Resultados acumulados - P\u00e9rdidas acumuladas / p\u00e9rdidas acumuladas ",
- "root_type": "Liability"
- },
- {
- "name": "Resultados acumulados - P\u00e9rdidas acumuladas / gastos de a\u00f1os anteriores ",
- "root_type": "Liability"
- }
- ],
- "name": "Resultados acumulados - P\u00e9rdidas acumuladas ",
- "root_type": "None"
- }
- ],
- "name": "Resultados acumulados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Reserva legal - Contractuales ",
- "root_type": "Liability"
- },
- {
- "name": "Reserva legal - Estatutarias ",
- "root_type": "Liability"
- },
- {
- "name": "Reserva legal - Reinversi\u00f3n ",
- "root_type": "Liability"
- },
- {
- "name": "Reserva legal - Facultativas ",
- "root_type": "Liability"
- },
- {
- "name": "Reserva legal - Legal ",
- "root_type": "Liability"
- },
- {
- "name": "Reserva legal - Otras reservas ",
- "root_type": "Liability"
- }
- ],
- "name": "Reserva legal ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Excedente de revaluaci\u00f3n - Participaci\u00f3n en excedente de revaluaci\u00f3n, inversiones en entidades relacionadas ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Excedente de ...- Excedente de revaluaci\u00f3n / intangibles ",
- "root_type": "Liability"
- },
- {
- "name": "Excedente de ...- Exdecente de revaluaci\u00f3n / inversiones inmobiliarias ",
- "root_type": "Liability"
- },
- {
- "name": "Excedente de ...- Excedente de revaluaci\u00f3n / inmuebles, maquinaria y equipos ",
- "root_type": "Liability"
- }
- ],
- "name": "Excedente de revaluaci\u00f3n - Excedente de revaluaci\u00f3n ",
- "root_type": "None"
- },
- {
- "name": "Excedente de revaluaci\u00f3n - Excedente de revaluaci\u00f3n, acciones liberadas recibidas ",
- "root_type": "Liability"
- }
- ],
- "name": "Excedente de revaluaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Resultados no realizados - Instrumentos financieros, cobertura de flujo de efectivo ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Resultados ...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta / p\u00e9rdida ",
- "root_type": "Liability"
- },
- {
- "name": "Resultados ...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta / ganancia ",
- "root_type": "Liability"
- }
- ],
- "name": "Resultados no realizados - Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta ",
- "root_type": "None"
- },
- {
- "name": "Resultados no realizados - Diferencia en cambio de inversiones permanentes en entidades extranjeras ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Resu...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta, compra o venta .../ p\u00e9rdida ",
- "root_type": "Liability"
- },
- {
- "name": "Resu...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta, compra o venta .../ ganancia ",
- "root_type": "Liability"
- }
- ],
- "name": "Resu...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta,compra o venta convencional fecha d liqui",
- "root_type": "None"
- }
- ],
- "name": "Resultados no realizados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de Publicidad y Propaganda",
- "root_type": "Expense"
- },
- {
- "name": "Gastos en Salarios",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses por cr\u00e9ditos de bancos y otras Instituciones financieras",
- "root_type": "Asset"
- },
- {
- "name": "Intereses por otros pasivos no financieros",
- "root_type": "Asset"
- }
- ],
- "name": "INTERESES CAUSADOS"
- },
- {
- "name": "Gastos en Servicios P\u00fablicos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de Mercader\u00edas Vendidas - Categoria de productos 01",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de Mercader\u00edas Vendidas",
- "root_type": "None"
- },
- {
- "name": "Gastos en Amortizaci\u00f3n",
- "root_type": "Expense"
- },
- {
- "name": "Gastos en Depreciaci\u00f3n de Activo Fijo",
- "root_type": "Expense"
- },
- {
- "name": "Gastos en Cargas Sociales",
- "root_type": "Expense"
- },
- {
- "name": "Gastos Bancarios",
- "root_type": "None"
- },
- {
- "name": "Gastos en Impuestos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida en Valuaci\u00f3n de activos financieros",
- "root_type": "Asset"
- }
- ],
- "name": "P\u00c9RDIDA EN VALUACI\u00d3N DE ACTIVOS FINANCIEROS"
- },
- {
- "children": [
- {
- "name": "Deterioro de activos financieros",
- "root_type": "Asset"
- }
- ],
- "name": "DETERIORO DE ACTIVOS FINANCIEROS"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida en cambio",
- "root_type": "Asset"
- }
- ],
- "name": "P\u00c9RDIDA EN CAMBIO"
- },
- {
- "children": [
- {
- "name": "Arrendamiento operativo",
- "root_type": "Asset"
- }
- ],
- "name": "ARRENDAMIENTO OPERATIVO"
- },
- {
- "children": [
- {
- "name": "Valores Desmaterializados",
- "root_type": "Asset"
- },
- {
- "name": "Compensaci\u00f3n y Liquidaci\u00f3n de Valores",
- "root_type": "Asset"
- },
- {
- "name": "Valores Materializados",
- "root_type": "Asset"
- }
- ],
- "name": "CUSTODIA REGISTRO COMPENSACI\u00d3N Y LIQUIDACI\u00d3N \n "
- },
- {
- "children": [
- {
- "name": "Otras Comisiones Pagadas",
- "root_type": "Asset"
- }
- ],
- "name": "OTRAS COMISIONES PAGADAS "
- },
- {
- "children": [
- {
- "name": "Por Contratos de Underwriting",
- "root_type": "Asset"
- },
- {
- "name": "Operaciones Burs\u00e1tiles",
- "root_type": "Asset"
- },
- {
- "name": "Operaciones Extraburs\u00e1tlies",
- "root_type": "Asset"
- },
- {
- "name": "Intermediaci\u00f3n de Valores",
- "root_type": "Asset"
- }
- ],
- "name": "COMISIONES PAGADAS"
- },
- {
- "children": [
- {
- "name": "Fideicomisos mercantiles",
- "root_type": "Asset"
- },
- {
- "name": "Titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Encargos fiduciarios",
- "root_type": "Asset"
- },
- {
- "name": "Fondos colectivos",
- "root_type": "Asset"
- },
- {
- "name": "Fondos administrados",
- "root_type": "Asset"
- },
- {
- "name": "Administraci\u00f3n de portafolio",
- "root_type": "Asset"
- }
- ],
- "name": "POR SERVICIOS DE ADMINISTRACI\u00d3N Y MANEJO"
- },
- {
- "name": "Acciones de inversi\u00f3n - Acciones de inversi\u00f3n en tesorer\u00eda ",
- "root_type": "Liability"
- },
- {
- "name": "Acciones de inversi\u00f3n - Acciones de inversi\u00f3n ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida por operaciones descontinuadas",
- "root_type": "Asset"
- },
- {
- "name": "P\u00e9rdida en venta activos biol\u00f2gicos",
- "root_type": "Asset"
- },
- {
- "name": "P\u00e9rdida en venta de Propiedad ",
- "root_type": "Asset"
- },
- {
- "name": "P\u00e9rdida en venta de Valores",
- "root_type": "Asset"
- }
- ],
- "name": "P\u00c9RDIDAS EN VENTA"
- },
- {
- "children": [
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Negocios Fiduciarios",
- "root_type": "Asset"
- },
- {
- "name": "Oferta P\u00fablica de Valores",
- "root_type": "Asset"
- }
- ],
- "name": "GASTOS POR ESTRUCTURACI\u00d3N"
- }
- ],
- "name": "Acciones de inversi\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Beneficios sociales de los trabajadores",
- "root_type": "Asset"
- },
- {
- "name": "Provisi\u00f3n para jubilaci\u00f3n patronal",
- "root_type": "Asset"
- },
- {
- "name": "Remuneraciones",
- "root_type": "Asset"
- }
- ],
- "name": "GASTOS DE PERSONAL"
- },
- {
- "children": [
- {
- "name": "Servicios de terceros",
- "root_type": "Asset"
- }
- ],
- "name": "SERVICIOS DE TERCEROS "
- },
- {
- "children": [
- {
- "name": "Honorarios",
- "root_type": "Asset"
- }
- ],
- "name": "HONORARIOS"
- },
- {
- "name": "Capital adicional - Reducciones de capital pendientes de formalizaci\u00f3n ",
- "root_type": "Liability"
- },
- {
- "name": "Capital adicional - Primas (descuento) de acciones ",
- "root_type": "Liability"
- },
- {
- "name": "Gastos en Siniestros",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Capital adicional - Capitalizaciones en tr\u00e1mite / reservas ",
- "root_type": "Liability"
- },
- {
- "name": "Capital adicional - Capitalizaciones en tr\u00e1mite / aportes ",
- "root_type": "Liability"
- },
- {
- "name": "Capital adicional - Capitalizaciones en tr\u00e1mite / utilidades ",
- "root_type": "Liability"
- },
- {
- "name": "Capital adicional - Capitalizaciones en tr\u00e1mite / acreencias ",
- "root_type": "Liability"
- }
- ],
- "name": "Capital adicional - Capitalizaciones en tr\u00e1mite ",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida Venta Activo Fijo",
- "root_type": "Expense"
- }
- ],
- "name": "Capital adicional ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Inventarios - Mercancias / Categoria de productos 01",
- "root_type": "Asset"
- }
- ],
- "name": "Inventarios - Mercancias"
- },
- {
- "name": "Materias primas",
- "root_type": "Asset"
- },
- {
- "name": "Inventarios - Mercancias en Tr\u00e1nsito",
- "root_type": "Asset"
- },
- {
- "name": "Productos Elaborados",
- "root_type": "Asset"
- },
- {
- "name": "Productos en Curso de Elaboraci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "(-) Previsi\u00f3n para Desvalorizaci\u00f3n de Inventarios",
- "root_type": "Asset"
- },
- {
- "name": "Materiales Varios ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "En desarrollo",
- "root_type": "Asset"
- },
- {
- "name": "En producci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Plantas en crecimiento",
- "root_type": "Asset"
- },
- {
- "name": "PROVISI\u00d3N POR DETERIORO DE ACTIVOS BIOL\u00d3GICOS"
- },
- {
- "children": [
- {
- "name": "En producci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "En desarrollo",
- "root_type": "Asset"
- }
- ],
- "name": "Animales vivos",
- "root_type": "Asset"
- }
- ],
- "name": "Inventarios"
- }
- ],
- "name": "ACTIVOS"
- }
- ],
- "name": "Cuentas de Balance",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Compras - Mercader\u00edas / otras mercader\u00edas",
- "root_type": "None"
- },
- {
- "name": "Compras - Mercaderias / mercader\u00edas agropecuarias y pisc\u00edcolas",
- "root_type": "None"
- },
- {
- "name": "Garant\u00edas en titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Garant\u00edas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Compras - Mercader\u00edas manufacturadas - Categoria de productos 01",
- "root_type": "None"
- }
- ],
- "name": "Compras - Mercader\u00edas manufacturadas",
- "root_type": "None"
- },
- {
- "name": "Compras - Mercader\u00edas / mercader\u00edas inmuebles",
- "root_type": "None"
- },
- {
- "name": "Compras - Mercader\u00edas de extracci\u00f3n",
- "root_type": "None"
- }
- ],
- "name": "Compras - Mercader\u00edas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ derechos aduaneros",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos .../ otros costos vinculados con las compras de materias primas ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ transporte",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ comisiones",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ seguros",
- "root_type": "None"
- }
- ],
- "name": "Compras - Costos vinculados con las compras / costos vinculados con las compras de materias primas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ comisiones ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ seguros",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ transporte",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ derechos aduaneros",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ otros costos vinculados con las compras de mercader\u00edas",
- "root_type": "None"
- }
- ],
- "name": "Compras - Costos Vinculados con las compras / costos vinculados con las compras de mercader\u00edas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, derechos aduaneros ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vincu...,otros costos vinculados con las compras de materiales, suministros y repuestos",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, seguros ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, comisiones ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, transporte ",
- "root_type": "None"
- }
- ],
- "name": "Compras - Costos vinculados con las compras / costos vinculados con las compras de materiales, suministros y repuestos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, derechos aduaneros ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, transporte ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, comisiones ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ../ costos vinculados con las compras de envases y .., otrs costos vinculados con las compras d env y emb",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, seguros ",
- "root_type": "None"
- }
- ],
- "name": "Compras - Costos vinculados con las compras / costos vinculados con las compras de envases y embalajes ",
- "root_type": "None"
- }
- ],
- "name": "Compras - Costos Vinculados con las compras ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compras - Materias .../ materias primas para productos manufacturados",
- "root_type": "None"
- },
- {
- "name": "Compras - Materias .../ materias primas para productos de extracc\u00edon ",
- "root_type": "None"
- },
- {
- "name": "Garant\u00edas ",
- "root_type": "Asset"
- },
- {
- "name": "Garant\u00edas en titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Compras - Materias .../ materias primas para productos agropecuarios y pisc\u00edcolas",
- "root_type": "None"
- },
- {
- "name": "Compras - Materias .../ materias primas para productos inmuebles",
- "root_type": "None"
- }
- ],
- "name": "Compras - Materias primas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compras - Materiales .../ suministros",
- "root_type": "None"
- },
- {
- "name": "Compras - Materiales .../ repuestos",
- "root_type": "None"
- },
- {
- "name": "Compras - Materiales .../ materiales auxiliares",
- "root_type": "None"
- }
- ],
- "name": "Compras - Materiales auxiliares, suministros y repuestos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compras - Envases y embalajes / embalajes ",
- "root_type": "None"
- },
- {
- "name": "Compras - Envases y embalajes / envases ",
- "root_type": "None"
- }
- ],
- "name": "Compras - Envases y embalajes",
- "root_type": "None"
- }
- ],
- "name": "Compras (Gastos por naturaleza)",
- "root_type": "None"
- },
- {
- "name": "COSTOS"
- },
- {
- "children": [
- {
- "name": "Cargas imputables ...- Gastos financieros imputables a cuentas de existencias",
- "root_type": "None"
- },
- {
- "name": "Cargas imputables ...- Cargas imputables a cuentas de costos y gastos",
- "root_type": "None"
- }
- ],
- "name": "Cargas imputables a cuentas de costos y gastos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cargas cubiertas por provisiones - Cargas cubiertas por provisiones",
- "root_type": "None"
- }
- ],
- "name": "Cargas cubiertas por provisiones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / costos de financiaci\u00f3n, productos terminados, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Productos terminados / costos de financiaci\u00f3n, productos terminados, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados / costos de financiaci\u00f3n, productos terminados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / existencias de servicios terminados, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Productos terminados / existencias de servicios terminados, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados / existencias de servicios terminados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados",
- "root_type": "None"
- },
- {
- "name": "Costo de ventas - Productos terminados / costos de producci\u00f3n no absorbido, productos terminados ",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / productos inmuebles terminados, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Productos terminados / productos inmuebles terminados, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados / productos inmuebles terminados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / productos manufacturados, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Productos terminados / productos manufacturados, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados / productos manufacturados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / productos de extracci\u00f3n terminados, relacionadas",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Productos terminados / productos de extracci\u00f3n terminados, terceros",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados / productos de extracci\u00f3n terminados",
- "root_type": "None"
- },
- {
- "name": "Costo de ventas - Productos terminados / costo de ineficiencia, productos terminados ",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Costo de ...- Subproductos, desechos .../ desechos y desperdicios, relacionadas",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Subproductos, desechos .../ desechos y desperdicios, terceros",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Subproductos, desechos y desperdicios / desechos y desperdicios ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Subproductos, desechos .../ subproductos, relacionadas",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Subproductos, desechos .../ subproductos, terceros",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Subproductos, desechos y desperdicios / subproductos",
- "root_type": "None"
- }
- ],
- "name": "Costo de ventas - Subproductos, desechos y desperdicios",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas inmuebles, relacionadas",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas inmuebles, terceros",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas inmuebles",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas, relacionadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas, terceros - Categoria de productos 01",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas, terceros",
- "root_type": "None"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / mercaderi\u00e1s de extracci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / otras mercader\u00edas, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Mercader\u00edas / otras mercader\u00edas, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / otras mercader\u00edas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas",
- "root_type": "None"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Servicios / relacionadas",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Servicios / terceros (Costo diferido)",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Servicios",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / productos en proceso ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / existencias por recibir ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / productos terminados ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / materias primas ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / mercader\u00edas ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / subproductos, desechos y desperdicios ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / envases y embalajes ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / materiales auxiliares, suministros y repuestos ",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias ",
- "root_type": "None"
- }
- ],
- "name": "Costo de ventas ",
- "root_type": "None"
- },
- {
- "name": "INGRESOS"
- },
- {
- "children": [
- {
- "name": "Excedente bruto ...- Exdedente bruto (insuficiencia bruta) de explotaci\u00f3n ",
- "root_type": "None"
- }
- ],
- "name": "Excedente bruto (insuficiencia bruta) de explotaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Resultado de explotaci\u00f3n - Resultado de explotaci\u00f3n",
- "root_type": "None"
- }
- ],
- "name": "Resultado de explotaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Resultado antes ...- Resultado antes de participaciones e impuestos ",
- "root_type": "None"
- }
- ],
- "name": "Resultado antes de participaciones e impuestos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Variaci\u00f3n ...- Materiales .../ materiales auxiliares",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n ...- Materiales .../ suministros",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n ...- Materiales .../ repuestos",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de existencias - Materiales auxiliares, suministros y repuestos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas / otras mercader\u00edas",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas / mercader\u00edas iinmuebles",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas / mercader\u00edas de extracci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n ...- Mercader\u00edas / mercader\u00edas manufacturadas - Categoria de productos 01",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas / mercaderias manufacturadas",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias - Envases .../ embalajes",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de existencias - Envases .../ envases",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de existencias - Envases y embalajes",
- "root_type": "None"
- },
- {
- "name": "Costo de Venta - Categoria de productos 01",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n ...- Materias .../ materias primas para productos inmuebles",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n ...- Materias .../ materias primas para productos de extracci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n ...- Materias .../ materias primas para productos agropecuarios y pisc\u00edcolas",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n ...- Materias .../ materias primas para productos manufacturados",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de existencias - Materias primas",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de existencias (perdidas de inventario)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / beneficio de movilidad al trabajador",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / bonificaciones extraordinarias",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / asignaci\u00f3n familiar",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / sueldos",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / subsidios por enfermedad",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / horas Extras",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / bonificaci\u00f3n por riesgo de caja",
- "root_type": "None"
- }
- ],
- "name": "Gastos de personal ...- Remuneraciones / sueldos y salarios ",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Remuneraciones / vacaciones",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Remuneraciones / gratificaciones",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Remuneraciones / comisiones",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Remuneraciones / remuneraciones en especie",
- "root_type": "None"
- }
- ],
- "name": "Gastos de personal, directores y gerentes - Remuneraciones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de personal ...- Seguridad y .../ r\u00e9gimen de pensiones",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Seguridad y .../ caja de beneficios de seguridad social del pescador",
- "root_type": "None"
- },
- {
- "name": "Gastos de ...- Seguridad .../ seguro complementario de trabajo de riesgo, accidentes de trabajo y enfermedades profesionales",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Seguridad y .../ seguros particulares de prestaciones de salud - EPS y otros particulares",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Seguridad y .../ r\u00e9gimen de prestaciones de salud",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Seguridad y .../ seguro de vida",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Seguridad y .../ contribuciones al SENCICO y el SENATI ",
- "root_type": "None"
- }
- ],
- "name": "Gastos de personal, directores y gerentes - Seguridad y previsi\u00f3n social y otras contribuciones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de personal ...- Otras Remuneraciones / planilla de movilidad",
- "root_type": "None"
- }
- ],
- "name": "Gastos de personal, directores y gerentes - Otras remuneraciones ",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal, directores y gerentes - Capacitaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de personal ...- Beneficios sociales .../ Compensaci\u00f3n por tiempo de servicio",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Beneficios sociales .../ otros beneficios post-empleo",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Beneficios sociales .../ pensiones y jubilaciones",
- "root_type": "None"
- }
- ],
- "name": "Gastos de personal, directores y gerentes - Beneficios sociales de los trabajadores ",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal, directores y gerentes - Gerentes",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal, directores y gerentes - Indemnizaciones al personal",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal, directores y gerentes - Retribuciones al directorio",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal, directores y gerentes - Atenci\u00f3n al personal ",
- "root_type": "None"
- },
- {
- "name": "Compras - Categoria de productos 01",
- "root_type": "None"
- }
- ],
- "name": "Gastos de personal, directores y gerentes",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Producci\u00f3n encargada a terceros / comisi\u00f3n de ventas ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Producci\u00f3n encargada a terceros / verificaciones",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Producci\u00f3n encargada a terceros / comisi\u00f3n de cobranzas ",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Producci\u00f3n encargada a terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / agua",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / gas",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / energ\u00eda el\u00e9ctrica",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios / internet",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / cable",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / radio",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / tel\u00e9fono",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Servicios b\u00e1sicos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultoria / administrartiva ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / mercadotecnia ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / medioambiental ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / legal y tributaria ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / producci\u00f3n ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / auditor\u00eda y contable ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / otros ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / investigaci\u00f3n y desarrollo ",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Asesor\u00eda y consultor\u00eda ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / relaciones p\u00fablicas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / diarios y revistas",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / publicaciones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / televisi\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / articulos promocionales",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / radial",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / otros medios",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / publicidad",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Publicidad, publicaciones, relaciones p\u00fablicas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / intangibles ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / edificios y locales",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / inversi\u00f3n inmoviliaria ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / equipos diversos",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / unidades de transporte",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / combustible y lubricantes",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / muebles y enseres",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / herramientas",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / inmuebles, maquinaria y equipo ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / activos adquiridos en arrendamiento financiero ",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Mantenimiento y reparaciones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Alquileres / equipo de transporte",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Alquileres / terrenos",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Alquileres / equipos diversos",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Alquileres / edificaciones ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Alquileres / maquinarias y equipos de explotaci\u00f3n",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Alquileres",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Servicios de contratistas / vigilancia",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios de contratistas / guardian\u00eda",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios de contratistas / conserjer\u00eda",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Servicios de contratistas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ gastos de laboratorio",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos ...- Otros servicios ...- Gastos bancarios / mantenimiento de cuentas",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Otros servicios ...- Gastos bancarios / transferencias de fondos",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Otros servicios ...- Gastos bancarios / talonario de cheques",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Otros servicios ...- Gastos bancarios / otros servicios bancarios",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios ...- Otros servicios prestados .../ gastos bancarios",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ gastos notariales y de registro ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ legalizaciones",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ tr\u00e1mites judiciales",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ varios",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ centrales de riesgo",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Otros servicios prestados por terceros ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ correos ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ alojamiento",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ alimentaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ otros gastos de viaje ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ transporte, de pasajeros",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ transporte, de carga",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios ...- Transporte, correos .../ transporte ",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros -Transporte, correos y gastos de viaje ",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos por tributos - Gobierno regional ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Cotizaciones con car\u00e1cter de tributo",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos por tributos - Gobierno local / impuesto al patrimonio vehicular ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno local / licencia de funcionamiento ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno local / otros ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno local / arbitrios municipales y seguridad ciudadana ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno local / impuesto predial ",
- "root_type": "None"
- }
- ],
- "name": "Gastos por tributos - Gobierno local",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos por tributos - Otros gastos por tributos / otros ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Otros gastos por tributos / contribuci\u00f3n al SENATI ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Otros gastos por tributos / contribuci\u00f3n al SENCICO",
- "root_type": "None"
- }
- ],
- "name": "Gastos por tributos - Otros gastos por tributos ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Otros tributos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos por tributos - Gobierno central / c\u00e1nones ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno central / regal\u00edas mineras ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno central / impuesto a las transacciones financieras ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno central / otros ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno central / impuesto a los juegos de casino y m\u00e1quinas tragamonedas ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno central / impuesto general a las ventas y selectivo al consumo ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno central / impuesto temporal a los activos netos ",
- "root_type": "None"
- }
- ],
- "name": "Gastos por tributos - Gobierno central ",
- "root_type": "None"
- }
- ],
- "name": "Gastos por tributos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, inversiones inmobiliarias ",
- "root_type": "None"
- },
- {
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, activos adquiridos en arrendamiento financiero",
- "root_type": "None"
- },
- {
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, inmuebles, maquinaria y equipo",
- "root_type": "None"
- },
- {
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, intangibles ",
- "root_type": "None"
- }
- ],
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas, abandono de activos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / inversiones inmobiliarias",
- "root_type": "Expense"
- },
- {
- "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / activos biol\u00f3gicos",
- "root_type": "Expense"
- },
- {
- "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / inmuebles, maquinaria y equipo",
- "root_type": "Expense"
- },
- {
- "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / intangibles",
- "root_type": "Expense"
- },
- {
- "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / activos adquiridos en arrendamiento financiero",
- "root_type": "Expense"
- }
- ],
- "name": "Otros ...- Costo neto ... / Costo neto de enajenaci\u00f3n de activos inmovilizados ",
- "root_type": "None"
- }
- ],
- "name": "Otros gastos de gesti\u00f3n - Costo neto de enajenaci\u00f3n de activos inmovilizados y operaciones discontinuadas",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Gastos de investigaci\u00f3n y desarrollo",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Regal\u00edas",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Suministros ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros gastos de ...- Seguros / vehiculos",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de ...- Seguros / robo, desfalco",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de ...- Seguros / contra incendio",
- "root_type": "None"
- }
- ],
- "name": "Otros gastos de gesti\u00f3n - Seguros",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Licencias y derechos de vigencia",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Gesti\u00f3n medioambiental",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Suscripciones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros ...- Otros gastos de gesti\u00f3n / sanciones administrativas",
- "root_type": "None"
- },
- {
- "name": "Otros ...- Otros gastos de gesti\u00f3n / gastos extraordinarios ( )",
- "root_type": "Expense"
- },
- {
- "name": "Otros ...- Otros gastos de gesti\u00f3n / otros gastos ( )",
- "root_type": "Expense"
- },
- {
- "name": "Otros ...- Otros gastos de gesti\u00f3n / donaciones",
- "root_type": "None"
- }
- ],
- "name": "Otros gastos de gesti\u00f3n - Otros gastos de gesti\u00f3n ",
- "root_type": "None"
- }
- ],
- "name": "Otros gastos de gesti\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Gastos por participaciones en negocios conjuntos",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Participaci\u00f3n en los resultados de subsidiarias y afiliadas bajo el m\u00e9todo del valor patrimonial",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Obligaciones financieras",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo inmovilizado / activos biol\u00f3gicos",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo inmovilizado / inversiones inmobiliarias",
- "root_type": "None"
- }
- ],
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo inmovilizado",
- "root_type": "None"
- },
- {
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- {
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- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / productos terminados ",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
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- "root_type": "None"
- },
- {
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- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta, activos biol\u00f3gicos",
- "root_type": "None"
- }
- ],
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta",
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- }
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- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable",
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- }
- ],
- "name": "P\u00e9rdida por medici\u00f3n de activos no financieros al valor razonable",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
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- "root_type": "None"
- }
- ],
- "name": "Gastos financieros - Participaci\u00f3n en resultados de entidades relacionadas ",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
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- "root_type": "None"
- }
- ],
- "name": "Gastos financieros - Otros gastos financieros",
- "root_type": "None"
- },
- {
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- {
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- {
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- "root_type": "None"
- },
- {
- "name": "Gastos financieros - Gastos en operaciones .../ documentos vendidos o descontados",
- "root_type": "None"
- },
- {
- "name": "Gastos financieros - Gastos en operaciones .../ emisi\u00f3n y colocaci\u00f3n de instrumentos representativos de deuda y patrimonio",
- "root_type": "None"
- }
- ],
- "name": "Gastos financieros - Gastos en operaciones de endeudamiento y otros",
- "root_type": "None"
- },
- {
- "children": [
- {
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- }
- ],
- "name": "Gastos financieros - Gastos en operaciones de factoraje ",
- "root_type": "None"
- },
- {
- "children": [
- {
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- },
- {
- "name": "Gastos ...- P\u00e9rdida por medici\u00f3n de activos y pasivos financieros al valor razonable / inversiones disponibles para la venta ",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- P\u00e9rdida por medici\u00f3n de activos y pasivos financieros al valor razonable / inversiones para negociaci\u00f3n ",
- "root_type": "None"
- }
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- "name": "Gastos financieros - P\u00e9rdida por medici\u00f3n de activos y pasivos financieros al valor razonable",
- "root_type": "None"
- },
- {
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- {
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- "root_type": "None"
- },
- {
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- "root_type": "None"
- },
- {
- "name": "Gastos ...- Intereses por pr\u00e9stamos .../ otros instrumentos financieros por pagar (sobre giro bancario)",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Intereses por pr\u00e9stamos .../ obligaciones tributarias",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos ...- Intereses por ...- Prestamos de instituciones .../ otras entidades",
- "root_type": "None"
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- {
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- "root_type": "None"
- }
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- "name": "Gastos...- Intereses por pr\u00e9stamos .../ pr\u00e9stamos de instituciones financieras y otras entidades",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Intereses por pr\u00e9stamos .../ obligaciones emitidas",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Intereses por pr\u00e9stamos .../ documentos vendidos o descontados",
- "root_type": "None"
- }
- ],
- "name": "Gastos financieros - Intereses por pr\u00e9stamos y otras obligaciones",
- "root_type": "None"
- },
- {
- "name": "Gastos financieros - Diferencia de cambio",
- "root_type": "None"
- },
- {
- "name": "Gastos financieros - Descuentos concedidos por pronto pago",
- "root_type": "None"
- },
- {
- "name": "Gastos financieros - P\u00e9rdida por instrumentos financieros derivados",
- "root_type": "None"
- }
- ],
- "name": "Gastos financieros (gastos en operaciones de endudamiento, intereses,...)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
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- {
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- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / costos de exploraci\u00f3n y desarrollo",
- "root_type": "None"
- },
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- {
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- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / f\u00f3rmulas, dise\u00f1os y prototipos",
- "root_type": "None"
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- }
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- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de intangibles / amortizaci\u00f3n de intangibles, costo",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / otros activos intangibles",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / costos de exploraci\u00f3n y desarrollo",
- "root_type": "None"
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- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / concesiones, licencias y otros derechos",
- "root_type": "None"
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- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / programas de computadora (software)",
- "root_type": "None"
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- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / f\u00f3rmulas, dise\u00f1os y prototipos",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de intangibles / amortizaci\u00f3n de intangibles, revaluaci\u00f3n",
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- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Amortizaci\u00f3n de intangibles",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n / activos biol\u00f3gicos de origen animal",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
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- }
- ],
- "name": "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de inversiones inmobiliarias",
- "root_type": "None"
- },
- {
- "children": [
- {
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- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / costos de exploraci\u00f3n y desarrollo",
- "root_type": "None"
- },
- {
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- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / plusval\u00eda mercantil ",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / programas de computadora (software)",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / f\u00f3rmulas, dise\u00f1os y prototipos",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / concesiones, licencias y otros derechos",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de intangibles",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / equipo de transporte",
- "root_type": "None"
- },
- {
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- "root_type": "None"
- },
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- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / edificaciones",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n",
- "root_type": "None"
- },
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- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / muebles y enseres",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / herramientas y unidades de reemplazo",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de inmuebles maquinaria y equipo ",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Deterioro del valor de los activos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
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- "root_type": "None"
- },
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- "root_type": "None"
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- "root_type": "None"
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- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de .., cuentas por cobrar al personal, a los accionistas(socios)..",
- "root_type": "None"
- }
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- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa",
- "root_type": "None"
- },
- {
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- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "None"
- },
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- }
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- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / desvalorizaci\u00f3n de inversiones mobiliarias",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Valuaci\u00f3n de activos",
- "root_type": "None"
- },
- {
- "children": [
- {
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- },
- {
- "children": [
- {
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- "root_type": "None"
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- }
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- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para protecci\u00f3n y remediaci\u00f3n del medio ambiente",
- "root_type": "None"
- },
- {
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- {
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- "root_type": "None"
- },
- {
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- "root_type": "None"
- }
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- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para garant\u00edas ",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Provisiones - Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del ..., actualizaci\u00f3n financiera",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
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- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para litigios",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para reestructuraciones",
- "root_type": "None"
- },
- {
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- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Provisiones",
- "root_type": "None"
- },
- {
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- {
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- {
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- "root_type": "None"
- },
- {
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- "root_type": "None"
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- "root_type": "None"
- }
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- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inversiones inmobiliarias",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
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- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos adquiridos en .../ maquinarias y equipos de explotaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos adquiridos en arrendamiento .../ equipos diversos",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos adquiridos en arrendamiento financiero ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / maquinarias y equipos de explotaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / herramientas y unidades de reemplazo",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / muebles y enseres",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / equipo de transporte",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / edificaciones",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / equipos diversos",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos adquiridos en arrendamiento financiero .../ edificaciones",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos adquiridos en arrendamiento financiero, inversiones inmobiliarias",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n .../ activos biol\u00f3gicos de origen animal ",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n .../ activos biol\u00f3gicos de origen vegetal ",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n, costo de financiaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ edificaciones",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ equipos diversos",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ equipo de transporte",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ maquinarias y equipos de explotaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ herramientas y unidades de reemplazo",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ muebles y enseres",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inmuebles, maquinaria y equipo, revaluaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ maquinarias y equipos de explotaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ edificaciones ",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inmuebles, maquinaria y equipo, costos de financiaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n .../ activos biol\u00f3gicos de origen vegetal",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n .../ activos biol\u00f3gicos de origen animal",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n, costo",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Depreciaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Agotamiento / agotamiento de recursos naturales adquiridos",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Agotamiento",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "COSTO DE PRODUCCI\u00d3N "
- },
- {
- "name": "OBLIGACIONES FINANCIERAS"
- },
- {
- "name": "ACTIVOS BIOL\u00d3GICOS"
- },
- {
- "name": "PRIMA POR OPERACIONES DE REPORTO"
- },
- {
- "name": "OTROS GASTOS"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "FISCALES"
- },
- {
- "name": "ORGANISMOS DE CONTROL"
- },
- {
- "name": "MUNICIPALES"
- },
- {
- "name": "PROPIEDADES DE INVERSI\u00d3N"
- },
- {
- "name": "ACTIVOS NO CORRIENTES "
- },
- {
- "name": "CUENTAS POR COBRAR"
- },
- {
- "name": "COSTO DE VENTAS"
- }
- ],
- "name": "P\u00c9RDIDA POR MEDICI\u00d3N DE ACTIVOS NO FINANCIEROS AL VALOR RAZONABLE"
- },
- {
- "children": [
- {
- "name": "ARRENDAMIENTOS"
- },
- {
- "name": "POR PUBLICIDAD"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "SEGUROS"
- },
- {
- "name": "MATERIALES Y SUMINISTROS"
- },
- {
- "name": "SERVICIOS Y MANTENIMIENTO"
- },
- {
- "name": "DEPRECIACI\u00d3N"
- },
- {
- "name": "AMORTIZACIONES"
- },
- {
- "name": "PROVISIONES"
- }
- ],
- "name": "GASTOS GENERALES"
- },
- {
- "children": [
- {
- "name": "ACTIVOS DE EXPLORACI\u00d3N Y EVALUACI\u00d3N MINERA"
- },
- {
- "name": "PLUSVAL\u00cdA MERCANTIL (GOODWILL)"
- },
- {
- "name": "ACTIVOS BIOL\u00d3GICOS"
- },
- {
- "name": "PROPIEDADES DE INVERSI\u00d3N"
- },
- {
- "name": "CUENTAS Y DOCUMENTOS POR COBRAR"
- },
- {
- "name": "EXISTENCIAS"
- },
- {
- "name": "PROPIEDADES PLANTA Y EQUIPO"
- }
- ],
- "name": "GASTOS POR DETERIORO"
- }
- ],
- "name": "GASTOS"
- },
- {
- "children": [
- {
- "name": "Ingresos financieros - Ingresos en operaciones de factoraje (factoring)",
- "root_type": "Income"
- },
- {
- "name": "Ingresos financieros - Dividendos ",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos financieros - Participaci\u00f3n en.../Participaci\u00f3n en result de subsidiarias y asociadas bajo m\u00e9todo de valor patrimonial",
- "root_type": "Income"
- },
- {
- "name": "Ingresos financieros - Participaci\u00f3n en.../Ingresos por participaciones en negocios conjuntos",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos financieros - Participaci\u00f3n en resultados de entidades relacionadas",
- "root_type": "None"
- },
- {
- "name": "Ingresos financieros - Ganancia por instrumento financiero derivado",
- "root_type": "Income"
- },
- {
- "name": "Ingresos financieros - Diferencia en Cambio (desajuste)",
- "root_type": "Income"
- },
- {
- "name": "Ingresos financieros - Descuentos obtenidos por pronto pago",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos financieros - Ganancia por.../Inversiones disponibles para la venta",
- "root_type": "Income"
- },
- {
- "name": "Ingresos financieros - Ganancia por.../Inversiones mantenidas para negociaci\u00f3n ",
- "root_type": "Income"
- },
- {
- "name": "Ingresos financieros - Ganancia por.../Otras",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos financieros - Ganancia por medici\u00f3n de activos y pasivos financieros al valor razonable",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ingresos ...- Rendimientos ganados / inversiones a ser mantenidas hasta vencimiento",
- "root_type": "Income"
- },
- {
- "name": "Ingresos ...- Rendimientos ganados / pr\u00e9stamos otorgados (Intereses Moratorios)",
- "root_type": "Income"
- },
- {
- "name": "Ingresos ...- Rendimientos ganados / instrumentos financieros representativos de derecho patrimonial",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos ...- Rendimientos ganados / cuentas por cobrar comerciales / Devengado",
- "root_type": "Income"
- },
- {
- "name": "Ingresos ...- Rendimientos ganados / cuentas por cobrar comerciales / Por Devengar",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos ...- Rendimientos ganados / cuentas por cobrar comerciales",
- "root_type": "None"
- },
- {
- "name": "Ingresos ...- Rendimientos ganados / dep\u00f3sitos en instituciones financieras",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos financieros - Rendimientos Ganados (moras e intereses cobrados)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ingresos...- Otros ingresos ... /ingresos financieros en medici\u00f3n a valor descontado (venta al cr\u00e9dito)",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos financieros - Otros ingresos financieros",
- "root_type": "None"
- }
- ],
- "name": "Ingresos financieros ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / productos terminados",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Activos biol\u00f3gicos",
- "root_type": "Income"
- },
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Inversiones inmobiliarias",
- "root_type": "Income"
- },
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Inmuebles, maquinaria y equipo",
- "root_type": "Income"
- },
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Intangibles",
- "root_type": "Income"
- }
- ],
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta ",
- "root_type": "None"
- },
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / mercader\u00edas",
- "root_type": "Income"
- }
- ],
- "name": "Ganancia por medici\u00f3n activos no financieros al valor razonable - Activo realizable ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ganancia por medici\u00f3n ...- Activo inmovilizado / activos biol\u00f3gicos",
- "root_type": "Income"
- },
- {
- "name": "Ganancia por medici\u00f3n ...- Activo inmovilizado / inversiones inmobiliarias",
- "root_type": "Income"
- }
- ],
- "name": "Ganancia por medici\u00f3n de activos no financieros al valor razonable - Activo inmovilizado",
- "root_type": "None"
- }
- ],
- "name": "Ganancia por medici\u00f3n de activos no financieros al valor razonable",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de intangibles",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de inversiones inmobiliarias",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de inmuebles, maquinaria y equipo",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de activos biol\u00f3gicos",
- "root_type": "Income"
- }
- ],
- "name": "Otros ingresos ...- Recuperaci\u00f3n de deterioro de cuentas de activos inmovilizados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n ... /cuentas de cobranza dudosa",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n .../ desvalorizaci\u00f3n de existencias",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n .../ desvalorizaci\u00f3n de inversiones mobiliarias",
- "root_type": "Income"
- }
- ],
- "name": "Otros ingresos ...- Recuperaci\u00f3n de cuentas de valuaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros ingresos ...- Alquileres / equipos diversos",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Alquileres / terrenos",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Alquileres / equipo de transporte",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Alquileres / edificaciones",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Alquileres / maquinarias y equipos de explotaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Otros ingresos de gesti\u00f3n - Alquileres",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / donaciones",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / reclamos al seguro",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / sudsidios gubernamentales ",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / otros ingresos de gesti\u00f3n",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / dividendos de acciones preferentes ( )",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / interes minoritario ( )",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / resultados por exposici\u00f3n a la inflaci\u00f3n ( )",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / ingresos extraordinarios ( )",
- "root_type": "Income"
- }
- ],
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / otros ingresos de gesti\u00f3n",
- "root_type": "None"
- }
- ],
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ inmuebles, maquinaria y equipo intangible",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ inversiones inmobiliarias",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ intangibles",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ activos biol\u00f3gicos",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ inversiones mobiliarias",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ activos adquiridos en arrendamiento financiero",
- "root_type": "Expense"
- }
- ],
- "name": "Otros ingresos ...- Enajenaci\u00f3n de activos inmovilizados ",
- "root_type": "None"
- },
- {
- "name": "Otros ingresos de gesti\u00f3n - Regalias",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos de gesti\u00f3n - Servicios en beneficio del personal",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos de gesti\u00f3n - Comisiones y corretajes",
- "root_type": "Income"
- }
- ],
- "name": "Otros ingresos de gesti\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Descuentos ...- Descuentos,rebajas y bonificaciones concedidos / relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Descuentos ...- Descuentos,rebajas y bonificaciones concedidos / terceros",
- "root_type": "Income"
- }
- ],
- "name": "Descuentos ...- Descuentos,rebajas y bonificaciones concedidos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "T\u00edtulos de Renta Fija",
- "root_type": "Asset"
- },
- {
- "name": "T\u00edtulos de Renta Variable",
- "root_type": "Asset"
- },
- {
- "name": "Depositos en efectivo",
- "root_type": "Asset"
- }
- ],
- "name": "En Custodia",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "T\u00edtulos de Renta Variable",
- "root_type": "Asset"
- },
- {
- "name": "Depositos en efectivo",
- "root_type": "Asset"
- },
- {
- "name": "T\u00edtulos de Renta Fija",
- "root_type": "Asset"
- }
- ],
- "name": "En Garant\u00eda",
- "root_type": "Asset"
- }
- ],
- "name": "VALORES Y BIENES RECIBIDOS DE TERCEROS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Administraci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Garant\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Inmobiliario",
- "root_type": "Asset"
- },
- {
- "name": "Titularizaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Fideicomisos mercantiles inscritos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Garant\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Administraci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Inmobiliario",
- "root_type": "Asset"
- }
- ],
- "name": "Encargos fiduciarios inscritos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Inmobiliario",
- "root_type": "Asset"
- },
- {
- "name": "Inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Administraci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Garant\u00eda",
- "root_type": "Asset"
- }
- ],
- "name": "Encargos fiduciarios no inscritos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Garant\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Administraci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Inmobiliario",
- "root_type": "Asset"
- }
- ],
- "name": "Fideicomisos mercantiles no inscritos",
- "root_type": "Asset"
- }
- ],
- "name": "Patrimonio de Negocios Fiduciarios"
- },
- {
- "name": "Intermediaci\u00f3n de valores"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intereses",
- "root_type": "Asset"
- },
- {
- "name": "Principal",
- "root_type": "Asset"
- }
- ],
- "name": "Fondos Colectivos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Principal",
- "root_type": "Asset"
- },
- {
- "name": "Intereses",
- "root_type": "Asset"
- }
- ],
- "name": "Fondos Administrados",
- "root_type": "Asset"
- }
- ],
- "name": "Patrimonio de Fondos de Inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Principal",
- "root_type": "Asset"
- },
- {
- "name": "Intereses",
- "root_type": "Asset"
- }
- ],
- "name": "Administraci\u00f3n de portafolio "
- }
- ],
- "name": "ADMINISTRACION DE RECURSOS DE TERCEROS"
- }
- ],
- "name": "Descuentos, rebajas y bonificaciones concedidos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Descuentos ...- Descuentos,rebajas y bonificaciones obtenidos / terceros",
- "root_type": "Income"
- },
- {
- "name": "Descuentos ...- Descuentos,rebajas y bonificaciones obtenidos / relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Descuentos ...- Descuentos, rebajas y bonificaciones obtenidos",
- "root_type": "None"
- }
- ],
- "name": "Descuentos, rebajas y bonificaciones obtenidos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo de origen animal ",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo de origen vegetal",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado - Activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n .../ costos de financiaci\u00f3n inversiones inmobiliarias, edificaciones",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, inversiones inmobiliarias",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, intangibles",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, activos biol\u00f3gicos en desarrollo, de origen vegetal",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, activos biol\u00f3gicos en desarrollo, de origen animal",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, activos biol\u00f3gicos en desarrollo ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, inmuebles, maquinaria y equipo, edificaciones ",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, inmuebles, ..., maquinarias y otros equipos de explotaci\u00f3n ",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, inmuebles, maquinaria y equipo",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado - Costos de financiaci\u00f3n capitalizados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / maquinarias y otros equipos de explotaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / otros equipos ",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipo de comunicaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipos diversos ",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / muebles y enseres",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipo de transporte",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipo de seguridad",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / edificaciones",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado - Inmuebles, maquinaria y equipo",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Intangibles / programas de computadora (software)",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Intangibles / costos de exploraci\u00f3n y desarrollo",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos ",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado - Intangibles",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Producc\u00edon de activo ...- Inversiones inmobiliarias / edificaciones",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado - Inversiones inmobiliarias",
- "root_type": "None"
- },
- {
- "name": "Acreedores por contra",
- "root_type": "Asset"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Bienes en garant\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Valores en garant\u00eda",
- "root_type": "Asset"
- }
- ],
- "name": "VALORES Y BIENES PROPIOS EN PODER DE TERCEROS"
- },
- {
- "children": [
- {
- "name": "Emisiones no colocadas ",
- "root_type": "Asset"
- }
- ],
- "name": "EMISIONES NO COLOCADAS"
- },
- {
- "children": [
- {
- "name": "Colaterales de las operaciones de reporto burs\u00e1til",
- "root_type": "Asset"
- }
- ],
- "name": "COLATERALES DE LAS OPERACIONES DE REPORTO BURSATIL"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de existencias de servicios",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Derechos sobre instrumentos financieros derivados",
- "root_type": "Asset"
- }
- ],
- "name": "OTRAS CUENTAS DE ORDEN DEUDORAS"
- },
- {
- "name": "Documentos Endosados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n ... / envases",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n ... / embalajes",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de envases y embalajes",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / existencias de productos en proceso ",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos agropecuarios y pisc\u00edcolas en proceso",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos extra\u00eddos en proceso de transformaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / otros productos en proceso ",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos inmuebles en proceso",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos en proceso de manufactura ",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de subproductos .../ desechos y desperdicios",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de subproductos .../ sub productos",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de subproductos, desechos y desperdicios",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de la producc\u00edon almacenada - Variaci\u00f3n de productos terminados / productos de extracci\u00f3n terminados",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / existencias de servicios terminados ",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / productos inmuebles terminados ",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / productos agropecuarios y pisc\u00edcolas terminados ",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / productos manufacturados",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas - Subproductos, desechos ... / subproductos, terceros",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Subproductos, desechos ... / subproductos, relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Subproductos , desechos y desperdicios / subproductos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Subproductos, desechos... / desechos y desperdicios, terceros ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Subproductos, desechos... / desechos y desperdicios, relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Subproductos , desechos y desperdicios / desechos y desperdicios",
- "root_type": "None"
- }
- ],
- "name": "Ventas - Subproductos, desechos y desperdicios",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Prestaci\u00f3n de servicios / terceros",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Prestaci\u00f3n de servicios / relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Prestaci\u00f3n de servicios",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas - Productos terminados / productos de extracci\u00f3n terminados, relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Productos terminados / productos de extracci\u00f3n terminados, terceros",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Productos terminados / productos de extracci\u00f3n terminados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Productos terminados / existencias de servicios, relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Productos terminados / existencias de servicios, terceros",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Productos terminados / existencias de servicios terminados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Productos terminados / productos inmuebles terminados, terceros",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Productos terminados / productos inmuebles terminados, relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Productos terminados / productos inmuebles terminados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, terceros",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Productos terminados / productos manufacturados, terceros",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Productos terminados / productos manufacturados, relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Productos terminados - Productos manufacturados ",
- "root_type": "None"
- }
- ],
- "name": "Ventas - Productos terminados ",
- "root_type": "None"
- },
- {
- "name": "Ventas - Software",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas - Devoluciones - Prestaci\u00f3n de servicios / terceros",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones - Prestaci\u00f3n de servicios / relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones - Prestaci\u00f3n de servicios ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Subproductos, desechos .../ subproductos",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Subproductos, desechos ... / desechos y desperdicios",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones ...- Subproductos, desechos y desperdicios, terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas agropecuarias y pisc\u00edcolas ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas otras ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas de extracc\u00edon ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas inmuebles ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercaderias relacionadas / mercader\u00edas manufacturadas ",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones sobre ventas / mercader\u00edas relacionadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Subproductos, desechos .../ subproductos ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Subproductos, desechos ... / desechos y desperdicios ",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones ...- Subproductos, desechos y desperdicios, relacionadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Productos terminados .../ productos inmuebles terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados .../ existencias de servicios terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados .../ productos agropecuarios y pisc\u00edcolas terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados .../ productos de extracc\u00edon terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados .../ productos manufacturados",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones ...- Productos terminados, relacionadas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Productos terminados terceros / productos agropecuarios y pisc\u00edcolas terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados terceros / existencias de servicios terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados terceros / productos de extracc\u00edon terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados terceros / productos manufacturados ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados terceros / productos inmuebles terminados",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones sobre ventas / productos terminados terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas de extracc\u00edon",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas otras",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas inmuebles",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas manufacturadas - Categoria de productos 01",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas manufacturadas ",
- "root_type": "None"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas agropecuarias y pisc\u00edcolas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones sobre ventas - Mercader\u00edas terceros",
- "root_type": "None"
- }
- ],
- "name": "Ventas - Devoluciones sobre ventas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas otras, relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas otras, terceros (Venta Diferida)",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas otras",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, terceros",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas, relacionadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas terceros - Categoria de productos 01",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas, terceros",
- "root_type": "None"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas inmuebles, relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas inmuebles, terceros",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas inmuebles",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, terceros",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n",
- "root_type": "None"
- }
- ],
- "name": "Ventas - Mercader\u00edas",
- "root_type": "None"
- }
- ],
- "name": "Ventas (Ingresos)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Impuesto a la ...- Impuesto a la renta /diferido",
- "root_type": "Expense"
- },
- {
- "name": "Impuesto a la ...- Impuesto a la renta /corriente",
- "root_type": "Expense"
- }
- ],
- "name": "Impuesto a la renta ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Determinaci\u00f3n del resultado del ejercicio - Utilidad",
- "root_type": "Income"
- },
- {
- "name": "Determinaci\u00f3n del resultado del ejercicio - P\u00e9rdida",
- "root_type": "Income"
- }
- ],
- "name": "Determinaci\u00f3n del resultado del ejercicio",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valor agregado - Valor agregado",
- "root_type": "None"
- }
- ],
- "name": "Valor agregado",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Margen comercial - Margen comercial",
- "root_type": "None"
- }
- ],
- "name": "Margen comercial (Saldos intermediarios de gesti\u00f3n)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Producci\u00f3n del ejercicio - Producci\u00f3n de servicios ",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n del ejercicio - Producci\u00f3n de activo inmovilizado",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n del ejercicio - Producci\u00f3n de bienes",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n del ejercicio",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Participaciones de ...- Participaci\u00f3n de los trabajadores / corriente",
- "root_type": "Expense"
- },
- {
- "name": "Participaciones de ...- Participaci\u00f3n de los trabajadores / diferida",
- "root_type": "Expense"
- }
- ],
- "name": "Participaciones de los trabajadores",
- "root_type": "None"
- }
- ],
- "name": "Cuentas de Ganancias y Perdidas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Acreedoras por el contrario",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores entregados - Activos realizables entregados en consignaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores entregados - Letras o efectos descontados y responsabilidad / reponsb. por LT o efectos desc. 00.2.000",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Letras o efectos descontados y responsabilidad / LT/.o efectos descontados 00.1.000",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores entregados - Letras o efectos descontados y responsabilidad ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores entregados - Bienes en pr\u00e9stamo, custodia y no capitalizables / bienes en custodia ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Bienes en pr\u00e9stamo, custodia y no capitalizables / bienes en pr\u00e9stamo ",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores entregados - Bienes en pr\u00e9stamo, custodia y no capitalizables ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / intangibles ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / cuentas por cobrar ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / existencias",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / inversi\u00f3n mobiliaria ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / inmuebles, maquinaria y equipo",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / cartas fianza ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / inversi\u00f3n inmobiliaria ",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda ",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores entregados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compromisos sobre instrumentos financieros derivados - Contratos a futuro",
- "root_type": "None"
- },
- {
- "name": "Compromisos sobre instrumentos financieros derivados - Permutas financieras (swap)",
- "root_type": "None"
- },
- {
- "name": "Compromisos sobre instrumentos financieros derivados - Contratos a t\u00e9rmino (forward) ",
- "root_type": "None"
- },
- {
- "name": "Compromisos sobre instrumentos financieros derivados - Contratos de opci\u00f3n ",
- "root_type": "None"
- }
- ],
- "name": "Compromisos sobre instrumentos financieros derivados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores recibidos - Activos realizables recibidos en consignaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores ...- Bienes de uso / bienes recibidos por embargos, 00.5.001",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Bienes de uso / respons. por bienes recib. p, 00.6.001",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores ...- Bienes de uso / respons. control bienes de uso, bienes de uso muebles enseres, 00.4.001",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Bienes de uso / respons. control bienes de uso, bienes de uso equipos diversos, 00.4.002",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores ...- Bienes de uso / respons. control bienes de uso, 00.4.000",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores ...- Bienes de uso / inventario de bienes de uso, muebles y enseres, 00.3.001",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Bienes de uso / inventario de bienes de uso, equipos diversos, 00.3.002",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores ...- Bienes de uso / inventario de bienes de uso, 00.3.000",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores recibidos - Bienes de uso ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores ...- Bienes recibidos en pr\u00e9stamo y custodia / bienes recibidos en custodia ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Bienes recibidos en pr\u00e9stamo y custodia / bienes recibidos en pr\u00e9stamo ",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores recibidos - Bienes recibidos en pr\u00e9stamo y custodia ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / existencias",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / inversi\u00f3n mobiliaria ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / inversi\u00f3n inmobiliaria ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / inmuebles, maquinaria y equipo ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / intangibles",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / cuentas por cobrar ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / cartas fianza",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores recibidos - Valores y bienes recibidos en garant\u00eda ",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores recibidos ",
- "root_type": "None"
- },
- {
- "name": "Cuentas de orden acreedoras ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otras cuentas de orden acreedoras - Diversas",
- "root_type": "None"
- }
- ],
- "name": "Otras cuentas de orden acreedoras ",
- "root_type": "None"
- },
- {
- "name": "Deudoras por contra ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Derechos sobre instrumentos financieros derivados - Contratos a t\u00e9rmino (forward)",
- "root_type": "None"
- },
- {
- "name": "Derechos sobre instrumentos financieros derivados - Contratos de opci\u00f3n ",
- "root_type": "None"
- },
- {
- "name": "Derechos sobre instrumentos financieros derivados - Permutas financieras (swap) ",
- "root_type": "None"
- },
- {
- "name": "Derechos sobre instrumentos financieros derivados - Contratos a futuro ",
- "root_type": "None"
- }
- ],
- "name": "Derechos sobre instrumentos financieros derivados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otras cuentas de orden deudoras - Diversas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otras cuentas de orden deudoras - Bienes dados de baja / suministros ",
- "root_type": "None"
- },
- {
- "name": "Otras cuentas de orden deudoras - Bienes dados de baja / inmuebles, maquinaria y equipo",
- "root_type": "None"
- }
- ],
- "name": "Otras cuentas de orden deudoras - Bienes dados de baja ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otras cuentas de orden deudoras - Contratos aprobados / contratos en ejecuci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Otras cuentas de orden deudoras - Contratos aprobados / contratos en tr\u00e1mite ",
- "root_type": "None"
- }
- ],
- "name": "Otras cuentas de orden deudoras - Contratos aprobados ",
- "root_type": "None"
- }
- ],
- "name": "Otras cuentas de orden deudoras",
- "root_type": "None"
- }
- ],
- "name": "Cuentas de Orden",
- "root_type": "None"
- }
- ],
- "name": "Per\u00fa - PCGE 2010",
- "root_type": "None"
- }
-}
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/charts/cl_cl_chart_template.json b/erpnext/setup/doctype/company/charts/cl_cl_chart_template.json
deleted file mode 100644
index de3ffab..0000000
--- a/erpnext/setup/doctype/company/charts/cl_cl_chart_template.json
+++ /dev/null
@@ -1,11887 +0,0 @@
-{
- "name": "Chile - Plan de Cuentas",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - mat. y sum. directos / Envases ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - mat. y sum. directos / Embalajes ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - mat. y sum. directos / Materia Prima ",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de Producci\u00f3n - Materiales y Suministros Directos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ refrigerio del personal",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ movilidad por labores",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ uniformes al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ atenciones al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ capacitaci\u00f3n al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ accident. trab. y enferm. prof",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ asignaci\u00f3n familiar LEY 25129",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ gastos recreativos ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ movilidad del personal ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ bonificaci\u00f3n por riesgo de caja ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ regimen de prestaciones salud ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ regimen de pensiones ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ seguros de vida LEY 49226",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ refrigerio al personal ",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de Producci\u00f3n - Gastos adicionales a las remuneraciones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / horas extras obreros ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / indemnizaci\u00f3n especiales ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / bonificaciones D.S obreros ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / horas extras empleados ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / gratificaci\u00f3n de empleados ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / asignaci\u00f3n familiar ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / trabajos eventuales ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / bonificaciones D.S empleados ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / bonificaciones extraordinarias ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / practicas pre-profecionales ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / subsidios por enfermedad ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / aguinaldos ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / vacaciones empleados ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / vacaciones obreros ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / gratificaci\u00f3n obreros ",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de Producci\u00f3n - Otras remuneraciones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones / sueldos ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones / salarios ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones / remuneraciones en especie ",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones ",
- "root_type": "None"
- }
- ],
- "name": "Costo de Producci\u00f3n - Mano de Obra Directa",
- "root_type": "None"
- },
- {
- "name": "Costo de Producci\u00f3n - Otros Costos Directos",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - Gastos Indirectos - Mano de Obra Indirecta",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - mat. y sum. indirectos / Materiales Auxiliares",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - mat. y sum. indirectos / Repuestos",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - mat. y sum. indirectos / Suministros",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de Producci\u00f3n - Gastos Indirectos - Materiales y Suministros Indirectos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - gastos indirectos / Otros Gastos de Producci\u00f3n Indirectos",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / agua ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / combus. lubric. unidades de transp. ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. herramientas ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. muebles y enseres ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquiler locales",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. equipos diversos ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. unidades de transp. ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repar. edif. locales ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / arrendamiento financiero (leasing) ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquileres varios ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / electricidad ",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos ",
- "root_type": "None"
- }
- ],
- "name": "Costo de Producci\u00f3n - Gastos Indirectos - Otros Gastos de Producci\u00f3n Indirectos",
- "root_type": "None"
- }
- ],
- "name": "Costo de Producci\u00f3n - Gastos de Producci\u00f3n Indirectos",
- "root_type": "None"
- }
- ],
- "name": "Costo de Producci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de ventas - Publicidad ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Alquiler de locales y servicios basicos ",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Gastos de ventas - Sueldos,comisiones y otras remuneraciones / sueldos",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Sueldos, comisones y otras remuneraciones / comisiones",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Sueldos, comisones y otras remuneraciones / remuneraciones en especie",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de ventas - Sueldos,comisiones y otras remuneraciones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de ventas - Gastos adicionales .../ regimen de pensiones ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ regimen de prestaciones salud ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ accident. trab., enferm. prof y otros seguros",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ capacitaci\u00f3n al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ uniformes al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ movilidad y refrigerios",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ atenciones al personal y gastos recreativos",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de ventas - Gastos adicionales a las remuneraciones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de ventas - Otras remuneraciones / asignaci\u00f3n familiar y bonificaciones",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / vacaciones",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / gratificaciones",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / subsidios por enfermedad ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / indemnizaci\u00f3n especiales ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / practicas pre-profecionales ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / gratificaciones",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / horas extras",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de ventas - Otras remuneraciones ",
- "root_type": "None"
- },
- {
- "name": "Gastos de ventas - Honorarios profecionales ",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Gastos de ventas - Otras cargas de personal / embalajes y otros ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras cargas de personal / pasajes terrestres ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras cargas de personal / telecomunicaciones (telefono, internet,...)",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras cargas de personal / pasajes aereos ",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de ventas - Otras cargas de personal ",
- "root_type": "None"
- },
- {
- "name": "Gastos de ventas - Mantenimiento de inmuebles, maquinarias y equipos ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otros gastos de ventas",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de ventas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de administraci\u00f3n - Gastos varios ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Cotizaci\u00f3n, licitaci\u00f3n, donaciones y otros ",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / regimen de pensiones ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / remuneraci\u00f3n al directorio ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / telefonos ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / practicas pre-profecionales",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / vacaciones empleados ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / regimen de prestaciones salud ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / aguinaldos ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / subsidios por enfermedad ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / gratificaci\u00f3n de empleados ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / horas extras empleados ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / remuneraciones en especie ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / sueldos ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / otras cargas de personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / pasajes aereos ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / movilidad al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / uniformes al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / capacitaci\u00f3n al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / atenciones al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / refrigerio al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / asignaci\u00f3n familiar ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / envio correspondencia ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / pasajes terrestres ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / bonificaci\u00f3n por riesgo de caja ",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones ",
- "root_type": "None"
- },
- {
- "name": "Gastos de administraci\u00f3n - Depreciaci\u00f3n y Amortizaci\u00f3n",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Penalidades, tributos y seguros ",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / gastos notariales, registro y judicial",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / honorarios profesionales",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / transferencias de fondos ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / mantenimiento, ctas bancarias ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / servicios de seguridad ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / otros servicios bancarios",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / talonarios de cheques ",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquileres varios ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. unidades de transp. ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. muebles y enseres ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repar. edif. locales ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. herramientas ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / combus. lubric. unidades de transp. ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / electricidad ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / agua ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / arrendamiento financiero (leasing) ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquiler locales",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. equipos diversos ",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos ",
- "root_type": "None"
- },
- {
- "name": "Gastos de administraci\u00f3n - Publicidad, representaci\u00f3n y otros servicios de personal",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de administraci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos financieros - Otras cargas financieras / intereses moratorios",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Otras cargas financieras / pago tributos y contribuciones ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Otras cargas financieras / comisi\u00f3n tarjeta de credito ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Otras cargas financieras / gastos cheques devueltos ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Otras cargas financieras / intereses SUNAT ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Otras cargas financieras / intereses de leasing",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos financieros - Otras cargas financieras ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos financieros - Interes y gastos financieros / intereses de pagares ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / interes compensatorio - por cartera",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / perdida por diferencia de cambio",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / descuentos concedidos por pronto pago",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / intereses y gastos de prestamo",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / devolucion de documentos de cobranza",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / interes por Letras en descuento",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / cargo intereses moratorios ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / cargo intereses compensatorios ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / intereses,compra,mercader\u00eda ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / intereses por sobregiros ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / gastos por atrazo, cuotas bancarias",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos financieros - Interes y gastos financieros ",
- "root_type": "None"
- }
- ],
- "name": "Gastos financieros ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas de Centros de Costo",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Capital - Capital social / acciones ",
- "root_type": "Liability"
- },
- {
- "name": "Capital - Capital social / participaciones ",
- "root_type": "Liability"
- }
- ],
- "name": "Capital - Capital social ",
- "root_type": "None"
- },
- {
- "name": "Capital - Acciones en tesorer\u00eda ",
- "root_type": "Liability"
- }
- ],
- "name": "Capital (Patrimonio neto)",
- "root_type": "None"
- },
- {
- "name": "PASIVOS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n de activo ...- Desvalorizaci\u00f3n de inversiones .., inversiones a ser mantenidas hasta el vencimiento",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n de activo ...- Desvalorizaci\u00f3n de inversiones .., inversiones financieras representativas de derecho patrimonial",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de activo inmovilizado - Desvalorizaci\u00f3n de inversiones mobiliarias",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Intangibles / concesiones, licencias y otros derechos ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Intangibles / otros activos intangibles",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Intangibles / programas de computadora (software) ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Intangibles / patentes y propiedad industrial",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Intangibles / costos de exploraci\u00f3n y desarrollo, costo",
- "root_type": "Asset"
- },
- {
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- "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, revaluaci\u00f3n, equipo de transporte ",
- "root_type": "Asset"
- },
- {
- "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, revaluaci\u00f3n, herramientas y unidades de reemplazo ",
- "root_type": "Asset"
- },
- {
- "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, revaluaci\u00f3n, muebles y enseres",
- "root_type": "Asset"
- }
- ],
- "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / inmuebles, maquinaria y equipo, revaluaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n ../ activos adquiridos en arrendamiento financiero, inmuebles, maquinaria y equipos diversos ",
- "root_type": "Asset"
- },
- {
- "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n ../ activos adquiridos en arrendamiento financiero, inmuebles, maquinaria y equipos de transporte",
- "root_type": "Asset"
- },
- {
- "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ activos adquiridos en arrendamiento financiero, inversiones inmobiliarias, edificaciones",
- "root_type": "Asset"
- },
- {
- "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ activos adquiridos en arrendamiento ..., inmuebles, maquinaria y equipo de explotaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n ../ activos adquiridos en arrendamiento financiero, inmuebles, maquinaria y equipo, edificaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / activos adquiridos en arrendamiento financiero ",
- "root_type": "None"
- }
- ],
- "name": "Depreciaci\u00f3n, amortizaci\u00f3n y agotamiento acumulados - Depreciaci\u00f3n acumulada ",
- "root_type": "None"
- }
- ],
- "name": "Depreciaci\u00f3n, amortizaci\u00f3n y agotamiento acumulados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Provisiones - Provisi\u00f3n para reestructuraciones ",
- "root_type": "Liability"
- },
- {
- "name": "Provisiones - Otras provisiones ",
- "root_type": "Liability"
- },
- {
- "name": "Provisiones - Provisi\u00f3n para litigios ",
- "root_type": "Liability"
- },
- {
- "name": "Provisiones - Provisi\u00f3n para garant\u00edas ",
- "root_type": "Liability"
- },
- {
- "name": "Provisiones - Provisi\u00f3n para gastos de responsabilidad social ",
- "root_type": "Liability"
- },
- {
- "name": "Provisiones - Provisi\u00f3n para protecci\u00f3n y remediaci\u00f3n del medio ambiente ",
- "root_type": "Liability"
- },
- {
- "name": "Provisiones - Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado ",
- "root_type": "Liability"
- }
- ],
- "name": "Provisiones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas, relacianadas - Costos de financiaci\u00f3n / otras ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Costos de financiaci\u00f3n / asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Costos de financiaci\u00f3n / matriz",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Costos de financiaci\u00f3n / subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacianadas - Costos de financiaci\u00f3n / sucursales ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Costos de financiaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / otras ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / asociadas ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Anticipos recibidos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas, relacionadas - Pr\u00e9stamos / subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacianadas - Pr\u00e9stamos / otras ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacianadas - Pr\u00e9stamos / sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Pr\u00e9stamos / asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Pr\u00e9stamos / matriz ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Pr\u00e9stamos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas / otras ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas / matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas / asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas / subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas / sucursales ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas, relacionadas - Dividendos / otras ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Dividendos / sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Dividendos / subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Dividendos / asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Dividendos / matriz ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Dividendos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, otras ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por pagar diversas / otras cuentas por pagar diversas ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por pagar diversas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, otras ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, otras",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, matriz",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, asociadas",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, subsidiarias",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, sucursales",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / inversiones inmobiliarias ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, otras ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, subsidiarias ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / activos adquiridos en arrendamiento financiero ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, otras ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, sucursales ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / inmuebles, maquinaria y equipo ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, otras ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, sucursales ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / intangibles ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, otras ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / inversiones mobiliarias ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Pasivo por compra de activo inmovilizado ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones en el exterior",
- "root_type": "Asset"
- },
- {
- "name": "Otros ",
- "root_type": "Asset"
- },
- {
- "name": "Valores de titularizaci\u00f3n de participaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Unidades de participaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Cuotas de fondos colectivos",
- "root_type": "Asset"
- },
- {
- "name": "Acciones y participaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Renta variable"
- },
- {
- "children": [
- {
- "name": "Certificados Financieros",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Tesorer\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Dep\u00f3sito",
- "root_type": "Asset"
- },
- {
- "name": "Cupones",
- "root_type": "Asset"
- },
- {
- "name": "Avales",
- "root_type": "Asset"
- },
- {
- "name": "Bonos del Estado",
- "root_type": "Asset"
- },
- {
- "name": "Bonos de Prenda",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones en el exterior",
- "root_type": "Asset"
- },
- {
- "name": "Notas de Cr\u00e9dito",
- "root_type": "Asset"
- },
- {
- "name": "C\u00e9dulas Hipotecarias",
- "root_type": "Asset"
- },
- {
- "name": "P\u00f3lizas de Acumulaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Pagar\u00e9s",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones Convertibles en acciones",
- "root_type": "Asset"
- },
- {
- "name": "Overnights",
- "root_type": "Asset"
- },
- {
- "name": "Letras de Cambio",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "T\u00edtulos del Banco Central ",
- "root_type": "Asset"
- },
- {
- "name": "Valores de Titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones",
- "root_type": "Asset"
- },
- {
- "name": "Dep\u00f3sitos a Plazo",
- "root_type": "Asset"
- },
- {
- "name": "Papel Comercial",
- "root_type": "Asset"
- },
- {
- "name": "Facturas Comerciales Negociables",
- "root_type": "Asset"
- }
- ],
- "name": "Renta Fija"
- }
- ],
- "name": "DISPONIBLES PARA LA VENTA"
- },
- {
- "children": [
- {
- "name": "Inversiones mantenidas hasta el vencimiento ",
- "root_type": "Asset"
- },
- {
- "name": "Pr\u00e9stamos y partidas a cobrar",
- "root_type": "Asset"
- }
- ],
- "name": "PROVISI\u00d3N POR DETERIORO DE ACTIVOS FINANCIEROS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones en el exterior",
- "root_type": "Asset"
- }
- ],
- "name": "Otros"
- },
- {
- "children": [
- {
- "name": "Pagar\u00e9s",
- "root_type": "Asset"
- },
- {
- "name": "P\u00f3lizas de Acumulaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones Convertibles en acciones",
- "root_type": "Asset"
- },
- {
- "name": "Papel Comercial",
- "root_type": "Asset"
- },
- {
- "name": "Facturas Comerciales Negociables",
- "root_type": "Asset"
- },
- {
- "name": "Overnights",
- "root_type": "Asset"
- },
- {
- "name": "Notas de Cr\u00e9dito",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones",
- "root_type": "Asset"
- },
- {
- "name": "Dep\u00f3sitos a Plazo",
- "root_type": "Asset"
- },
- {
- "name": "Letras de Cambio",
- "root_type": "Asset"
- },
- {
- "name": "Bonos de Prenda",
- "root_type": "Asset"
- },
- {
- "name": "Certificados Financieros",
- "root_type": "Asset"
- },
- {
- "name": "Valores de Titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "T\u00edtulos del Banco Central ",
- "root_type": "Asset"
- },
- {
- "name": "Avales",
- "root_type": "Asset"
- },
- {
- "name": "Bonos del Estado",
- "root_type": "Asset"
- },
- {
- "name": "C\u00e9dulas Hipotecarias",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Tesorer\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Cupones",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Dep\u00f3sito",
- "root_type": "Asset"
- }
- ],
- "name": "Renta Fija"
- },
- {
- "children": [
- {
- "name": "Acciones y participaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Acciones y participaciones"
- }
- ],
- "name": "INVERSIONES MANTENIDAS HASTA EL VENCIMIENTO "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar a terceros",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar accionistas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar al originador",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas y Documentos a cobrar a terceros"
- }
- ],
- "name": "PRESTAMOS Y PARTIDAS A COBRAR "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuotas de fondos colectivos",
- "root_type": "Asset"
- },
- {
- "name": "Valores de titularizaci\u00f3n de participaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Acciones y participaciones",
- "root_type": "Asset"
- },
- {
- "name": "Otros ",
- "root_type": "Asset"
- }
- ],
- "name": "Renta variable"
- },
- {
- "children": [
- {
- "name": "Inversiones en el exterior",
- "root_type": "Asset"
- },
- {
- "name": "Forward",
- "root_type": "Asset"
- },
- {
- "name": "Futuros",
- "root_type": "Asset"
- },
- {
- "name": "Opciones",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
- }
- ],
- "name": "Derivados"
- },
- {
- "children": [
- {
- "name": "Obligaciones Convertibles en acciones",
- "root_type": "Asset"
- },
- {
- "name": "Overnights",
- "root_type": "Asset"
- },
- {
- "name": "Notas de Cr\u00e9dito",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones",
- "root_type": "Asset"
- },
- {
- "name": "Dep\u00f3sitos a Plazo",
- "root_type": "Asset"
- },
- {
- "name": "Letras de Cambio",
- "root_type": "Asset"
- },
- {
- "name": "P\u00f3lizas de Acumulaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Papel Comercial",
- "root_type": "Asset"
- },
- {
- "name": "Facturas Comerciales Negociables",
- "root_type": "Asset"
- },
- {
- "name": "Pagar\u00e9s",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Valores de Titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "T\u00edtulos del Banco Central ",
- "root_type": "Asset"
- },
- {
- "name": "Cupones",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Dep\u00f3sito",
- "root_type": "Asset"
- },
- {
- "name": "Avales",
- "root_type": "Asset"
- },
- {
- "name": "Bonos de Prenda",
- "root_type": "Asset"
- },
- {
- "name": "Bonos del Estado",
- "root_type": "Asset"
- },
- {
- "name": "Certificados Financieros",
- "root_type": "Asset"
- },
- {
- "name": "C\u00e9dulas Hipotecarias",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Tesorer\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Inversi\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Renta Fija"
- }
- ],
- "name": "A VALOR RAZONABLE CON CAMBIOS EN RESULTADOS"
- },
- {
- "name": "Caja y Bancos - Valores a Depositar "
- },
- {
- "children": [
- {
- "name": "Caja y Bancos.../ BCO. CTA CTE PAB"
- }
- ],
- "name": "Caja y Bancos - Bancos"
- },
- {
- "name": "Caja y Bancos - Recaudaciones a Depositar "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos o garantizados por el Estado / costo",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos o garantizados por el Estado / valor razonable ",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos o garantizados por el Estado",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por el sistema financiero / costo",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por el sistema financiero / valor razonable ",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por el sistema financiero",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / otros t\u00edtulos representativos de deuda / valor razonable ",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / otros t\u00edtulos representativos de deuda / costo",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones al valor razonable / otros t\u00edtulos representativos de deuda",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por empresas / costo",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por empresas / valor razonable",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por empresas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / participaciones en entidades / costo",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / participaciones en entidades / valor razonable ",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones al valor razonable / participaciones en entidades",
- "root_type": "None"
- },
- {
- "name": "Caja y Bancos - Caja / efectivo PAB"
- }
- ],
- "name": "Inversiones al valor razonable ...- Inversiones al valor razonable ** Inversiones mantenidas para negociaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones mantenidas para negociaci\u00f3n / costo",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones mantenidas para negociaci\u00f3n / valor razonable",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones mantenidas para negociaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones disponibles para la venta / costo",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones disponibles para la venta / valor razonable",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones disponibles para la venta ",
- "root_type": "None"
- },
- {
- "name": "Caja y Bancos - Fondos fijos / caja menuda 01 PAB"
- }
- ],
- "name": "Inversiones al valor razonable y disponibles ...- Activos financieros / compromiso de compra",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos o garantizados por el Estado /valor razonable",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos o garantizados por el Estado / costo",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos o garantizados por el Estado eh",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por empresas / costo ",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por empresas / valor razonable",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por empresas eh",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / otros t\u00edtulos representativos de deuda / costo ",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / otros t\u00edtulos representativos de deuda / valor razonable ",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / otros t\u00edtulos representativos de deuda eh",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por el sistema financiero / costo",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por el sistema financiero / valor razonable",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por el sistema financiero eh",
- "root_type": "None"
- },
- {
- "name": "Caja y Bancos - Caja / efectivo USD"
- }
- ],
- "name": "Inversiones al valor razonable y disponibles ...- Inversiones disponibles para la venta",
- "root_type": "None"
- }
- ],
- "name": "Inversiones al valor razonable y disponibles para la venta ** Inversiones financieras",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por ...- Letras por cobrar / en cartera, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cartera, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cartera, sucursal",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cartera, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cartera, asociadas",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar...- Letras por cobrar / en cartera",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por ...- Letras por cobrar / en cobranza, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cobranza, asociadas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cobranza, sucursal",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cobranza, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cobranza, otros",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Letras por cobrar / en cobranza ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por ...- Letras por cobrar / en descuento, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en descuento, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en descuento, sucursal",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en descuento, matriz ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en descuento, asociadas ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Letras por cobrar / en descuento ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar comerciales ...- Letras por cobrar",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / otros",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / subsidiarias",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / sucursales",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / asociadas",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / matriz ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, sucursal",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, asociadas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, otros",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en descuento ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, asociadas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, sucursal",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, otros",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en cobranza ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ no emitidas, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ no emitidas, asociadas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ no emitidas, sucursal ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros ... / no emitidas, matriz ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por... - Facturas, boletas y otros .../ no emitidas, subsidiarias ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / no emitidas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, asociadas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, sucursal",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / emitidas en cartera ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar comerciales ...- Facturas, boletas y otros comprobantes por cobrar ",
- "root_type": "None"
- },
- {
- "name": "Otras Cuentas por Cobrar / Accionistas",
- "root_type": "Asset"
- },
- {
- "name": "Otras Cuentas por Cobrar / Intereses Pagados por Adelantado",
- "root_type": "Asset"
- },
- {
- "name": "Otras Cuentas por Cobrar / Alquileres Pagados por Adelantado",
- "root_type": "Asset"
- },
- {
- "name": "Otras Cuentas por Cobrar / Anticipo al Personal",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / facturas, boletas y otros comprobantes por cobrar ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / letras por cobrar ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar comerciales ...- Cobranza dudosa",
- "root_type": "None"
- },
- {
- "name": "Otras Cuentas por Cobrar / (-) Previsi\u00f3n para Descuentos",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar comerciales, relacionadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Comisiones por cobrar ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar a terceros ",
- "root_type": "Asset"
- }
- ],
- "name": "PROVISI\u00d3N POR DETERIORO DE CUENTAS POR COBRAR"
- },
- {
- "children": [
- {
- "name": "Intereses ",
- "root_type": "Asset"
- },
- {
- "name": "Dividendos",
- "root_type": "Asset"
- }
- ],
- "name": "RENDIMIENTOS POR COBRAR"
- },
- {
- "name": "DERECHOS POR COMPROMISO DE RECOMPRA"
- },
- {
- "name": "ANTICIPO A CONSTRUCTOR POR AVANCE DE OBRA"
- },
- {
- "name": "ANTICIPO COMITENTES"
- },
- {
- "children": [
- {
- "name": "Al Originador",
- "root_type": "Asset"
- },
- {
- "name": "A Terceros",
- "root_type": "Asset"
- }
- ],
- "name": "CUENTAS POR COBRAR"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Puestos inactivos",
- "root_type": "Asset"
- },
- {
- "name": "Operaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Por servicios burs\u00e1tiles"
- },
- {
- "name": "Asesor\u00eda"
- },
- {
- "children": [
- {
- "name": "Contrato de Underwriting",
- "root_type": "Asset"
- },
- {
- "name": "Operaciones Extraburs\u00e1tiles",
- "root_type": "Asset"
- },
- {
- "name": "Operaciones Burs\u00e1tiles",
- "root_type": "Asset"
- }
- ],
- "name": "Intermediaci\u00f3n de valores"
- },
- {
- "children": [
- {
- "name": "Por Manejo de Fideicomisos",
- "root_type": "Asset"
- },
- {
- "name": "Por Contratos de Administraci\u00f3n Portafolio de Terceros",
- "root_type": "Asset"
- },
- {
- "name": "Por Manejo de Fondos Administrados",
- "root_type": "Asset"
- },
- {
- "name": "Por Manejo de Encargos Fiduciarios",
- "root_type": "Asset"
- },
- {
- "name": "Por comisiones de administraci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Por administraci\u00f3n y manejo"
- },
- {
- "children": [
- {
- "name": "Valores Materializados",
- "root_type": "Asset"
- },
- {
- "name": "Por Manejo de Libro de Acciones y Accionistas",
- "root_type": "Asset"
- },
- {
- "name": "Valores Desmaterializados",
- "root_type": "Asset"
- }
- ],
- "name": "Por Custodia y Conservaci\u00f3n de Valores"
- },
- {
- "name": "Otras comisiones"
- }
- ],
- "name": "COMISIONES POR COBRAR"
- },
- {
- "children": [
- {
- "name": "A Terceros",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "A Personal",
- "root_type": "Asset"
- }
- ],
- "name": "DOCUMENTOS POR COBRAR"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / no emitidas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en cobranza",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en descuento",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / emitidas en cartera",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ..., terceros - Facturas, boletas y otros comprobantes por cobrar",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ..., terceros - Anticipos de clientes - Cuotas Iniciales",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por cobrar ..., terceros - Anticipos de clientes - Adelantos o Separaciones",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por cobrar ..., terceros - Anticipos de clientes",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Letras por cobrar / en descuento",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Letras por cobrar / en cartera ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Letras por cobrar / en cobranza ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ..., terceros - Letras por cobrar",
- "root_type": "None"
- },
- {
- "name": "Cuentas por Cobrar / Deudores Varios"
- },
- {
- "name": "Cuentas por Cobrar / (-) Previsi\u00f3n para Incobrables"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / letras por cobrar ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / facturas, boletas y otros comprobantes por cobrar ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ..., terceros - Cobranza dudosa ",
- "root_type": "None"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "PROVISIONES PARA CUENTAS POR COBRAR"
- }
- ],
- "name": "Cuentas por cobrar comerciales, terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "PRODUCTOS TERMINADOS"
- },
- {
- "name": "PRODUCTOS EN PROCESO"
- },
- {
- "name": "MATERIA PRIMA"
- },
- {
- "name": "MATERIALES Y SUMINISTROS"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Gerentes / adelanto de remuneraciones",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Gerentes / pr\u00e9stamos",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Gerentes / entregas a rendir cuentas",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Gerentes ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Accionistas (o socios) / suscripciones por cobrar a socios o accionistas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Accionistas (o socios) / pr\u00e9stamos ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Accionistas o (socios) ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ... - Directores / entregas a rendir cuentas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ... - Directores / adelanto de dietas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ... - Directores / pr\u00e9stamos",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas ... - Directores ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Personal / entregas a rendir cuenta",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Personal / pr\u00e9stamos",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Personal / adelanto de remuneraciones",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Personal / otras cuentas por cobrar al personal",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Personal",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / accionistas (o socios) ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / directores ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / personal ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / diversas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / gerentes",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Cobranza dudosa ",
- "root_type": "None"
- },
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Diversas ",
- "root_type": "Asset"
- },
- {
- "name": "PROVISI\u00d3N POR DETERIORO DE EXISTENCIAS"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas (socios), directores y gerentes",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n mobiliaria ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / activos biol\u00f3gicos ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inmuebles, maquinaria y equipo",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / intangibles ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n inmobiliaria ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas - Venta de activo inmovilizado ",
- "root_type": "None"
- },
- {
- "name": "Activo Intangible / (-) Amortizaci\u00f3n Acumulada",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, sucursal ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, subsidiarias ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, asociadas ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, matriz ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, asociadas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, subsidiarias ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses , asociadas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, subsidiarias ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, sucursal ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Intereses, r\u00e9galias y dividendos / intereses",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas - Interes\u00e9s, regal\u00edas y dividendos ",
- "root_type": "None"
- },
- {
- "name": "Activo Intangible / Concesiones y Franquicias",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, sucursal",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, asociadas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, subsidiarias",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, matriz ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, asociadas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, sucursal",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas - Pr\u00e9stamos ",
- "root_type": "None"
- },
- {
- "name": "ACTIVOS ADQUIRIDOS EN ARRENDAMIENTO FINANCIERO"
- },
- {
- "name": "CONSTRUCCIONES EN CURSO "
- },
- {
- "name": "PROPIEDADES DE INVERSI\u00d3N"
- },
- {
- "name": "PLUSVAL\u00cdA MERCANTIL (Goodwill)"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / dep\u00f3sitos otorgados en garant\u00eda ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / intereses, regal\u00edas y dividendos ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / otras cuentas por cobrar diversas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / pr\u00e9stamos ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / venta de activos inmovilizados ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas - Cobranza dudosa ",
- "root_type": "None"
- },
- {
- "name": "Cuentas por cobrar diversas, relacionadas - Dep\u00f3sitos otorgados en garant\u00eda",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Terrenos",
- "root_type": "Asset"
- },
- {
- "name": "Edificios",
- "root_type": "Asset"
- },
- {
- "name": "Maquinaria y Equipo",
- "root_type": "Asset"
- },
- {
- "name": "Muebles y enseres ",
- "root_type": "Asset"
- },
- {
- "name": "Equipo de Computaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Veh\u00edculos",
- "root_type": "Asset"
- }
- ],
- "name": "PROPIEDADES"
- },
- {
- "children": [
- {
- "name": "Programas de computaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Costos de exploraci\u00f3n y desarrollo",
- "root_type": "Asset"
- },
- {
- "name": "Reservas de recursos extra\u00edbles",
- "root_type": "Asset"
- },
- {
- "name": "Concesiones",
- "root_type": "Asset"
- },
- {
- "name": "Licencias",
- "root_type": "Asset"
- },
- {
- "name": "Patentes y propiedad industrial",
- "root_type": "Asset"
- }
- ],
- "name": "INTANGIBLES"
- },
- {
- "children": [
- {
- "name": "Intangibles",
- "root_type": "Asset"
- },
- {
- "name": "Propiedades"
- },
- {
- "name": "Plusval\u00eda mercantil (Goodwill) ",
- "root_type": "Asset"
- },
- {
- "name": "Propiedades de inversi\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "PROVISI\u00d3N POR DETERIORO DE ACTIVOS NO CORRIENTES"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar diversas, relacionadas - Otras cuentas por cobrar diversas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar diversas, relacionadas - Otras cuentas por cobrar diversas a Largo Plazo",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas - Otras cuentas por cobrar diversas ",
- "root_type": "None"
- },
- {
- "name": "Cuentas por cobrar diversas, relacionadas - Activos por instrumentos financieros derivados",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos financieros primarios ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos finacieros derivados / instrumento de cobertura",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos finacieros derivados / cartera de negociaci\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos financieros derivados ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Activos por instrumentos financieros ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / entregas a rendir cuenta a terceros ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / otras cuentas por cobrar diversas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / otras cuentas por cobrar diversas a Largo Plazo",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / otras cuentas por cobrar diversas ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / pr\u00e9stamos",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / intereses, regal\u00edas y dividendos ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / otras cuentas por cobrar diversas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / dep\u00f3sitos otorgados en garant\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / reclamaciones a terceros ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / venta de activos inmovilizados",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Cobranza dudosa ",
- "root_type": "None"
- },
- {
- "name": "ACTIVO NO CORRIENTE DISPONIBLE PARA LA VENTA"
- },
- {
- "name": "UNIDADES DE PARTICIPACION"
- },
- {
- "name": "ACTIVO POR IMPUESTO CORRIENTE"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / dep\u00f3sitos en garant\u00eda por alquileres",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / pr\u00e9stamos de instituciones no financieras ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / pr\u00e9stamos de instituciones financieras ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / otros dep\u00f3sitos en garant\u00eda ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Dep\u00f3sitos otorgados en garant\u00eda",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inmuebles, maquinaria y equipo",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n mobiliaria",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / activos biol\u00f3gicos ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n inmobiliaria",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / intangibles",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Venta de activo inmovilizado",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Pr\u00e9stamos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Reclamaciones a terceros / Compa\u00f1\u00edas aseguradoras",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Reclamaciones a terceros / transportadoras",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Reclamaciones a terceros / tributos",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Reclamaciones a terceros / otras",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Reclamaciones a terceros / servicios p\u00fablicos",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Reclamaciones a terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Intereses, regal\u00edas y dividendos",
- "root_type": "None"
- },
- {
- "name": "OTROS"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Servicios y otros contratados por anticipado - Interes\u00e9s ** Costos financieros",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Activo por impuesto diferido ",
- "root_type": "Asset"
- }
- ],
- "name": "ACTIVO POR IMPUESTO DIFERIDO"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuota patrimonial bolsa de valores",
- "root_type": "Asset"
- },
- {
- "name": "Acciones Dep\u00f3sito Centralizado de Valores",
- "root_type": "Asset"
- },
- {
- "name": "Acciones Dep\u00f3sito Centralizado de Valores",
- "root_type": "Asset"
- }
- ],
- "name": "Cuota patrimonial bolsa de valores"
- },
- {
- "children": [
- {
- "name": "Dep\u00f3sitos en Garant\u00eda por reporto",
- "root_type": "Asset"
- },
- {
- "name": "Dep\u00f3sitos en Garant\u00eda por operaciones burs\u00e1tiles",
- "root_type": "Asset"
- }
- ],
- "name": "Dep\u00f3sitos en Garant\u00eda"
- }
- ],
- "name": "OTROS ACTIVOS"
- },
- {
- "name": "Servicios y otros contratados por anticipado - Mantenimiento de activos inmovilizados ",
- "root_type": "Asset"
- },
- {
- "name": "Servicios y otros contratados por anticipado - Otros gastos contratados por anticipado ",
- "root_type": "Asset"
- },
- {
- "name": "ACTIVOS DE EXPLORACION Y EVALUACION MINERA"
- },
- {
- "name": "DERECHOS FIDUCIARIOS"
- },
- {
- "name": "Servicios y otros contratados por anticipado - Primas pagadas por opciones ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Activos adquiridos en arrendamiento financiero",
- "root_type": "Asset"
- },
- {
- "name": "Propiedades de inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Equipo de Computaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Veh\u00edculos",
- "root_type": "Asset"
- },
- {
- "name": "Maquinaria y Equipo",
- "root_type": "Asset"
- },
- {
- "name": "Muebles y enseres ",
- "root_type": "Asset"
- },
- {
- "name": "Edificios",
- "root_type": "Asset"
- },
- {
- "name": "Activos de exploraci\u00f3n y evaluaci\u00f3n minera",
- "root_type": "Asset"
- }
- ],
- "name": "DEPRECIACION ACUMULADA"
- },
- {
- "name": "Servicios y otros contratados por anticipado - Alquileres ",
- "root_type": "Asset"
- },
- {
- "name": "Servicios y otros contratados por anticipado - Seguros ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Concesiones",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Licencias",
- "root_type": "Asset"
- }
- ],
- "name": "AMORTIZACION ACUMULADA"
- }
- ],
- "name": "Servicios y otros contratados por anticipado",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Caja y bancos - Caja / efectivo USD ($)",
- "root_type": "Asset"
- },
- {
- "name": "Caja y bancos - Caja / efectivo PEN (S/.)",
- "root_type": "Asset"
- }
- ],
- "name": "Caja y bancos - Caja",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Caja y .../ BCO. CTA CTE PEN (S/.)",
- "root_type": "Asset"
- }
- ],
- "name": "Caja y ...- Cuentas corrientes en instituciones finacieras / cuentas corrientes operativas ",
- "root_type": "None"
- },
- {
- "name": "Caja y ...- Cuentas corrientes en instituciones financieras / cuentas corrientes para fines espec\u00edficos",
- "root_type": "Asset"
- }
- ],
- "name": "Caja y bancos - Cuentas corrientes en instituciones financieras",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Caja y ...- Fondos fijos / caja chica 01 PEN (S/.)",
- "root_type": "Asset"
- }
- ],
- "name": "Caja y bancos - Fondos fijos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Caja y ...- Dep\u00f3sitos en instituciones financieras / dep\u00f3sitos a plazo",
- "root_type": "Asset"
- },
- {
- "name": "Caja y ...- Dep\u00f3sitos en instituciones financieras / dep\u00f3sitos de ahorro",
- "root_type": "Asset"
- }
- ],
- "name": "Caja y bancos - Dep\u00f3sitos en instituciones financieras",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Caja y ...- Certificados bancarios / certificados bancarios ** otros equivalentes de efectivos ",
- "root_type": "Asset"
- },
- {
- "name": "Caja y ...- Certificados bancarios / otros",
- "root_type": "Asset"
- }
- ],
- "name": "Caja y bancos - Certificados bancarios **Otros equivalentes de efectivos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Caja y ...- Fondos sujetos a restricci\u00f3n / BN CTA DETRACCIONES PEN (S/.)",
- "root_type": "Asset"
- }
- ],
- "name": "Caja y ...- Fondos sujetos a restricci\u00f3n / fondos sujetos a restricci\u00f3n",
- "root_type": "None"
- }
- ],
- "name": "Cajas y bancos - Fondos sujetos a restricci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Caja y bancos - Efectivo en tr\u00e1nsito ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cta. Cte. Otras monedas",
- "root_type": "Asset"
- },
- {
- "name": "Cta. Cte. Moneda de curso legal",
- "root_type": "Asset"
- }
- ],
- "name": "Banco Central del Ecuador"
- },
- {
- "children": [
- {
- "name": "Fondos rotativos",
- "root_type": "Asset"
- },
- {
- "name": "Otras monedas",
- "root_type": "Asset"
- },
- {
- "name": "Moneda de curso legal",
- "root_type": "Asset"
- }
- ],
- "name": "Caja"
- },
- {
- "name": "Instituciones financieras"
- },
- {
- "children": [
- {
- "name": "Cta. Cte. Moneda de curso legal",
- "root_type": "Asset"
- },
- {
- "name": "Cta. Ahorros Moneda de curso legal",
- "root_type": "Asset"
- },
- {
- "name": "Cta. Cte. En el exterior",
- "root_type": "Asset"
- },
- {
- "name": "Cta Ahorros En el exterior",
- "root_type": "Asset"
- }
- ],
- "name": "Otras Instituciones Financieras"
- }
- ],
- "name": "ACTIVO DISPONIBLE"
- }
- ],
- "name": "Caja y bancos (Activo disponible y exigible) - Efectivo y equivalentes de efectivos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Materias ...- Materias primas desvalorizadas / materias primas para productos agropecuarios y pisc\u00edcolas",
- "root_type": "Asset"
- },
- {
- "name": "Materias ...- Materias primas desvalorizadas / materias primas para productos inmuebles ",
- "root_type": "Asset"
- },
- {
- "name": "Materias ...- Materias primas desvalorizadas / materias primas para productos manufacturados",
- "root_type": "Asset"
- },
- {
- "name": "Materias ...- Materias primas desvalorizadas / materias primas para productos de extracci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Materias primas - Materias primas desvalorizadas",
- "root_type": "None"
- },
- {
- "name": "Salarios por Pagar / Retenciones a Depositar",
- "root_type": "Liability"
- },
- {
- "name": "Salarios por Pagar / Sueldos a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Materias primas - Materias primas para productos manufacturados",
- "root_type": "Asset"
- },
- {
- "name": "Salarios por Pagar / Provisi\u00f3n para Sueldo Anual Complementario",
- "root_type": "Liability"
- },
- {
- "name": "Salarios por Pagar / Cargas Sociales a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Materias primas - Materias primas para productos inmuebles ",
- "root_type": "Asset"
- },
- {
- "name": "Materias primas - Materias primas para productos de extracci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Materias primas - Materias primas para productos agropecuarios y pisc\u00edcolas",
- "root_type": "Asset"
- }
- ],
- "name": "Materias primas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otras Cuentas por Pagar / Cobros por Adelantado",
- "root_type": "Liability"
- },
- {
- "name": "Otras Cuentas por Pagar / Acreedores Varios",
- "root_type": "Liability"
- },
- {
- "name": "Otras Cuentas por Pagar / Honorarios Directores y S\u00edndicos a Pagar",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Materiales auxiliares, suministros ...- Suministros / lubricantes ",
- "root_type": "Asset"
- },
- {
- "name": "Materiales auxiliares, suministros ...- Suministros / combustibles ",
- "root_type": "Asset"
- },
- {
- "name": "Materiales auxiliares, suministros ...- Suministros / energ\u00eda ",
- "root_type": "Asset"
- },
- {
- "name": "Materiales auxiliares, suministros ...- Suministros / otros suministros ",
- "root_type": "Asset"
- }
- ],
- "name": "Materiales auxiliares, suministros y repuestos - Suministros ",
- "root_type": "None"
- },
- {
- "name": "Materiales auxiliares, suministros y repuestos - Materiales auxiliares ",
- "root_type": "Asset"
- },
- {
- "name": "Materiales auxiliares, suministros y repuestos - Repuestos ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Materiales auxiliares, ...- Materiales auxiliares, suministros y repuestos desvalorizados / materiales auxiliares",
- "root_type": "Asset"
- },
- {
- "name": "Materiales auxiliares, ...- Materiales auxiliares, suministros y repuestos desvalorizados / suministros ",
- "root_type": "Asset"
- },
- {
- "name": "Materiales auxiliares, ...- Materiales auxiliares, suministros y repuestos desvalorizados / repuestos ",
- "root_type": "Asset"
- }
- ],
- "name": "Materiales auxiliares, suministros y repuestos - Materiales auxiliares, suministros y repuestos desvalorizados ",
- "root_type": "None"
- }
- ],
- "name": "Materiales auxiliares, suministros y repuestos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Provisiones / Previsi\u00f3n para Garant\u00edas por Service",
- "root_type": "Liability"
- },
- {
- "name": "Provisiones / Previsi\u00f3n para juicios Pendientes",
- "root_type": "Liability"
- },
- {
- "name": "Provisiones / Previsi\u00f3n Indemnizaci\u00f3n por Despidos",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Envases y ...- Envases y embalajes desvalorizados / embalajes",
- "root_type": "Asset"
- },
- {
- "name": "Envases y ...- Envases y embalajes desvalorizados / envases",
- "root_type": "Asset"
- }
- ],
- "name": "Envases y embalajes - Envases y embalajes desvalorizados",
- "root_type": "None"
- },
- {
- "name": "Envases y embalajes - Embalajes",
- "root_type": "Asset"
- },
- {
- "name": "Envases y embalajes - Envases",
- "root_type": "Asset"
- }
- ],
- "name": "Envases y embalajes ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria .../ maquinarias y equipos de explotaci\u00f3n, costo de financiaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria .../ maquinarias y equipos de explotaci\u00f3n, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria .../ maquinarias y equipos de explotaci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones, costo de financiaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones, costo de adquisici\u00f3n o construcci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos, valor razonable",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo, costo ",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipos diversos, costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipos diversos, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipos diversos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / muebles y enseres, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / muebles y enseres, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / muebles y enseres ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipo de transporte, costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipo de transporte, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipo de transporte ",
- "root_type": "None"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Inmuebles, maquinaria y equipo ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos no corrientes mantenidos ...- Depreciaci\u00f3n acumulada, activos biol\u00f3gicos, activos biol\u00f3gicos en producci\u00f3n, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, activos biol\u00f3gicos, activos biol\u00f3gicos en producci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes mantenidos ...- Depreciaci\u00f3n acumulada, activos biol\u00f3gicos, activos biol\u00f3gicos en desarrollo, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, activos biol\u00f3gicos, activos biol\u00f3gicos en desarrollo",
- "root_type": "None"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones, costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones, valor razonable",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones, costos de financiaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / terrenos, valor razonable",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / terrenos, costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / terrenos, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / terrenos ",
- "root_type": "None"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Inversiones inmobiliarias ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Intangibles / patentes y propiedad industrial, costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Intangibles / patentes y propiedad industrial, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Intangibles / patentes y propiedad industrial ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Intangibles / otros activos intangibles, costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Intangibles / otros activos intangibles, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Intangibles / otros activos intangibles",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Intangibles / concesiones, licencias y derechos, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Intangibles / concesiones, licencias y derechos, costo ",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Intangibles / concesiones, licencias y derechos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Intangibles / programas de computadora (software), costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Intangibles / programas de computadora (software), revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Intangibles / programas de computadora (software) ",
- "root_type": "None"
- },
- {
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- },
- {
- "name": "Productos ...- Productos terminados desvalorizados / productos de extracci\u00f3n terminados ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos terminados desvalorizados / existencias de servicios terminados ",
- "root_type": "Asset"
- }
- ],
- "name": "Productos terminados - Productos terminados desvalorizados ",
- "root_type": "None"
- },
- {
- "name": "Productos terminados - Productos inmuebles",
- "root_type": "Asset"
- },
- {
- "name": "Productos terminados - Productos manufacturados ",
- "root_type": "Asset"
- },
- {
- "name": "Productos terminados - Otros productos terminados ",
- "root_type": "Asset"
- },
- {
- "name": "Productos terminados - Costos de financiaci\u00f3n, productos terminados",
- "root_type": "Asset"
- },
- {
- "name": "Productos terminados - Existencias de servicios terminados ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Participaciones de los trabajadores en utilidades",
- "root_type": "Asset"
- },
- {
- "name": "Beneficios a empleados",
- "root_type": "Asset"
- },
- {
- "name": "Remuneraciones ",
- "root_type": "Asset"
- },
- {
- "name": "Provisi\u00f3n para jubilaci\u00f3n patronal",
- "root_type": "Asset"
- },
- {
- "name": "Aportes y descuentos al IESS",
- "root_type": "Asset"
- },
- {
- "name": "Fondo reserva del IESS",
- "root_type": "Asset"
- }
- ],
- "name": "OBLIGACIONES PATRONALES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Proveedores",
- "root_type": "Asset"
- },
- {
- "name": "Acreedores Varios",
- "root_type": "Asset"
- },
- {
- "name": "Por administraci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Otras comisiones",
- "root_type": "Asset"
- },
- {
- "name": "Dividendos por pagar",
- "root_type": "Asset"
- },
- {
- "name": "Intereses por pagar",
- "root_type": "Asset"
- },
- {
- "name": "Comisiones por pagar ",
- "root_type": "Asset"
- },
- {
- "name": "Por Operaciones Burs\u00e1tiles",
- "root_type": "Asset"
- },
- {
- "name": "Por custodia",
- "root_type": "Asset"
- }
- ],
- "name": "Deuda Sector No Financiero"
- }
- ],
- "name": "PASIVO NO FINANCIERO"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Obligaciones por Arrendamiento Financiero ",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones",
- "root_type": "Asset"
- },
- {
- "name": "Papel Comercial",
- "root_type": "Asset"
- },
- {
- "name": "Valores de Titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Otras En el exterior",
- "root_type": "Asset"
- },
- {
- "name": "Valores",
- "root_type": "Asset"
- }
- ],
- "name": "A valor razonable con cambios en resultados"
- },
- {
- "children": [
- {
- "name": "Compa\u00f1\u00edas relacionadas / vinculadas",
- "root_type": "Asset"
- },
- {
- "name": "Administradores",
- "root_type": "Asset"
- },
- {
- "name": "Accionistas",
- "root_type": "Asset"
- }
- ],
- "name": "Relacionadas"
- },
- {
- "name": "Pasivos por compra de activos no corrientes"
- },
- {
- "children": [
- {
- "name": "Intereses por pagar",
- "root_type": "Asset"
- },
- {
- "name": "Pr\u00e9stamos",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones por contratos de underwriting",
- "root_type": "Asset"
- },
- {
- "name": "Porci\u00f3n corriente de deuda a largo plazo",
- "root_type": "Asset"
- },
- {
- "name": "Sobregiros bancarios",
- "root_type": "Asset"
- }
- ],
- "name": "Obligaciones financieras"
- },
- {
- "name": "Otros pasivos financieros"
- },
- {
- "children": [
- {
- "name": "Pr\u00e9stamos",
- "root_type": "Asset"
- },
- {
- "name": "Otras cuentas y documentos por pagar",
- "root_type": "Asset"
- },
- {
- "name": "Anticipos recibidos",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas y documentos por pagar"
- }
- ],
- "name": "PASIVOS FINANCIEROS"
- },
- {
- "name": "OTROS PASIVOS CORRIENTES"
- },
- {
- "name": "ACREEDORES POR INTERMEDIACION "
- },
- {
- "children": [
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Litigios",
- "root_type": "Asset"
- },
- {
- "name": "Indemnizaciones",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones Judiciales",
- "root_type": "Asset"
- }
- ],
- "name": "SANCIONES Y MULTAS"
- },
- {
- "children": [
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Impuestos",
- "root_type": "Asset"
- },
- {
- "name": "Retenciones",
- "root_type": "Asset"
- },
- {
- "name": "Contribuciones",
- "root_type": "Asset"
- }
- ],
- "name": "OBLIGACIONES TRIBUTARIAS"
- }
- ],
- "name": "Productos terminados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Pasivo Circulante / Debentures Emitidos",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Subproductos ...- Subproductos, desechos y desperdicios desvalorizados / subproductos",
- "root_type": "Asset"
- },
- {
- "name": "Subproductos ...- Subproductos, desechos y desperdicios desvalorizados / desechos y desperdicios",
- "root_type": "Asset"
- }
- ],
- "name": "Subproductos, desechos y desperdicios - Subproductos, desechos y desperdicios desvalorizados",
- "root_type": "None"
- },
- {
- "name": "Pasivo Circulante / Intereses a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Pasivo Circulante / Obligaciones a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Pasivo Circulante / Prestamos",
- "root_type": "Liability"
- },
- {
- "name": "Pasivo Circulante / Adelantos en Cuenta Corriente",
- "root_type": "Liability"
- },
- {
- "name": "Subproductos, desechos y desperdicios - Desechos y desperdicios",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Intereses diferidos",
- "root_type": "Asset"
- },
- {
- "name": "Pasivos por impuestos diferidos",
- "root_type": "Asset"
- }
- ],
- "name": "PASIVOS DIFERIDOS"
- },
- {
- "name": "Subproductos, desechos y desperdicios - Subproductos ",
- "root_type": "Asset"
- }
- ],
- "name": "Subproductos, desechos y desperdicios ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "DEUDA SECTOR FINANCIERO"
- },
- {
- "name": "Productos en proceso - Productos extra\u00eddos en proceso de transformaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Productos ...- Productos en proceso desvalorizados / productos en proceso de manufactura ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos en proceso desvalorizados / costos de financiaci\u00f3n, productos en proceso",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos en proceso desvalorizados / productos inmuebles en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos en proceso desvalorizados / productos extra\u00eddos en proceso de transformaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos en proceso desvalorizados / otros productos en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos en proceso desvalorizados / productos agropecuarios y pisc\u00edcolas en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos en proceso desvalorizados / existencias de servicios en proceso",
- "root_type": "Asset"
- }
- ],
- "name": "Productos en proceso - Productos en proceso desvalorizados",
- "root_type": "None"
- },
- {
- "name": "Deudas Fiscales / Impuesto sobre los Bienes Personales a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Deudas Fiscales / Monotributo a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Impuestos por Pagar / ITBMS a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Impuestos por Pagar / Impuesto sobre la Renta a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Productos en proceso - Productos inmuebles en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Productos en proceso - Costos de financiaci\u00f3n, productos en proceso",
- "root_type": "Asset"
- },
- {
- "name": "Deudas Fiscales / Impuesto a la Ganancia M\u00ednima Presunta a Pagar",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen vegetal, valor razonable ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen vegetal, costo ",
- "root_type": "Asset"
- }
- ],
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas en proceso / de origen vegetal ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen animal, valor razonable ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen animal, costo ",
- "root_type": "Asset"
- }
- ],
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas en proceso / de origen animal ",
- "root_type": "None"
- }
- ],
- "name": "Productos en proceso - Productos agropecuarios y pisc\u00edcolas en proceso",
- "root_type": "None"
- },
- {
- "name": "Productos en proceso - Otros productos en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Productos en proceso - Productos en proceso de manufactura",
- "root_type": "Asset"
- },
- {
- "name": "Productos en proceso - Existencias de servicios en proceso",
- "root_type": "Asset"
- }
- ],
- "name": "Productos en proceso ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Existencias por recibir - Mercader\u00edas / Categoria de productos 01",
- "root_type": "Asset"
- }
- ],
- "name": "Existencias por recibir - Mercader\u00edas ",
- "root_type": "None"
- },
- {
- "name": "Existencias por recibir - Materias primas ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Existencias por ...- Existencias por recibir desvalorizadas / materiales auxiliares, suministros y repuesto",
- "root_type": "Asset"
- },
- {
- "name": "Existencias por ...- Existencias por recibir desvalorizadas / envases y embalajes ",
- "root_type": "Asset"
- },
- {
- "name": "Existencias por ...- Existencias por recibir desvalorizadas / mercader\u00edas ",
- "root_type": "Asset"
- },
- {
- "name": "Existencias por ...- Existencias por recibir desvalorizadas / materias primas ",
- "root_type": "Asset"
- }
- ],
- "name": "Existencias por recibir - Existencias por recibir desvalorizadas",
- "root_type": "None"
- },
- {
- "name": "Existencias por recibir - Materiales auxiliares, suministros y repuestos ",
- "root_type": "Asset"
- },
- {
- "name": "Existencias por recibir - Envases y embalajes",
- "root_type": "Asset"
- }
- ],
- "name": "Existencias por recibir ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Existencias por recibir / materiales auxiliares, suministros y repuestos ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Existencias por recibir / materias primas ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Existencias por recibir / envases y embalajes ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Existencias por recibir / mercader\u00edas ",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Existencias por recibir ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / costos de financiaci\u00f3n, productos en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / existencias de servicios en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / productos agropecuarios y pisc\u00edcolas en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / productos inmuebles en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / productos extra\u00eddos en proceso de transformaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / productos en proceso de manufactura ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / otros productos en proceso ",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Productos en proceso ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / otros productos terminados",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / productos manufacturados ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / productos agropecuarios y pisc\u00edcolas terminados ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / costos de financiaci\u00f3n, productos terminados ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / existencias de servicios terminados ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / productos de extracci\u00f3n terminados ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / productos inmuebles ",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Productos terminados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Mercader\u00edas / mercader\u00edas manufacturadas ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Mercader\u00edas / mercader\u00edas inmuebles ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Mercader\u00edas / otras mercader\u00edas",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Mercader\u00edas / mercader\u00edas de extracci\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Mercader\u00edas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Materiales auxiliares, suministros y repuestos / suministros",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Materiales auxiliares, suministros y repuestos / repuestos",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Materiales auxiliares, suministros y repuestos / materiales auxiliares ",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Materiales auxiliares, suministros y repuestos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Envases y embalajes / embalajes",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Envases y embalajes / envases",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Envases y embalajes ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Materias primas / materias primas para productos agropecuarios y pisc\u00edcolas ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Materias primas / materias primas para productos manufacturados ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Materias primas / materias primas para productos inmuebles ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Materias primas / materias primas para productos de extracci\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Materias primas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Subproductos, desechos y desperdicios / subproductos ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Subproductos, desechos y desperdicios / desechos y desperdicios",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Subproductos, desechos y desperdicios ",
- "root_type": "None"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otros activos - Bienes de arte y cultura / obras de arte ",
- "root_type": "Asset"
- },
- {
- "name": "Otros activos - Bienes de arte y cultura / biblioteca",
- "root_type": "Asset"
- },
- {
- "name": "Otros activos - Bienes de arte y cultura / otros ",
- "root_type": "Asset"
- }
- ],
- "name": "Otros activos - Bienes de arte y cultura ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros activos - Diversos / otros",
- "root_type": "Asset"
- },
- {
- "name": "Otros activos - Diversos / bienes recibidos en pago (adjudicados y realizables) ",
- "root_type": "Asset"
- },
- {
- "name": "Otros activos - Diversos / bienes entregados en comodato ",
- "root_type": "Asset"
- },
- {
- "name": "Otros activos - Diversos / monedas y joyas ",
- "root_type": "Asset"
- }
- ],
- "name": "Otros activos - Diversos ",
- "root_type": "None"
- },
- {
- "name": "ACUMULADOS"
- },
- {
- "name": "UTILIDAD (PERDIDA) DEL EJERCICIO"
- },
- {
- "name": "RESULTADOS ACUMULADOS POR APLICACI\u00d3N DE LAS NIIF POR PRIMERA VEZ"
- }
- ],
- "name": "Otros activos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / maquinaria en montaje",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Inmuebles, ...- Construcciones y .../ costo de financiaci\u00f3n, inversiones inmobiliarias, costo de financiaci\u00f3n, edificaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / costo de financiaci\u00f3n, inversiones inmobiliarias",
- "root_type": "None"
- },
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- "name": "Inversiones ...- Instrumentos financieros representativos de .../ acciones representativas de capital social, preferentes ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones ...- Instrumentos financieros .../ acciones de inversi\u00f3n, valor razonable",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones ...- Instrumentos financieros .../ acciones de inversi\u00f3n, participaci\u00f3n patrimonial ",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones ...- Instrumentos financieros .../ acciones de inversi\u00f3n, costo ",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ acciones de inversi\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ certificados de suscripci\u00f3n preferente",
- "root_type": "None"
- }
- ],
- "name": "Inversiones mobiliarias - Instrumentos financieros representativos de derecho patrimonial ",
- "root_type": "None"
- }
- ],
- "name": "Inversiones mobiliarias (Activo inmovilizado)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
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- "root_type": "Asset"
- },
- {
- "name": "Activo diferido - Intereses diferidos / intereses no devengados en transacciones con terceros ",
- "root_type": "Asset"
- }
- ],
- "name": "Activo diferido - Intereses diferidos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activo diferido - Impuesto a la renta diferido, impuesto a la renta diferido, patrimonio ",
- "root_type": "Asset"
- },
- {
- "name": "Activo diferido - Impuesto a la renta diferido, impuesto a la renta diferido, resultados ",
- "root_type": "Asset"
- }
- ],
- "name": "Activo diferido - Impuesto a la renta diferido",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activo diferido - Participaciones de los trabajadores .../ participaciones de los trabajadores diferidas, patrimonio ",
- "root_type": "Asset"
- },
- {
- "name": "Activo diferido - Participaciones de los trabajadores .../ participaciones de los trabajadores diferidas, resultados ",
- "root_type": "Asset"
- }
- ],
- "name": "Activo diferido - Participaciones de los trabajadores diferidas ",
- "root_type": "None"
- }
- ],
- "name": "Activo diferido ",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "Liability"
- },
- {
- "name": "Utilidades y P\u00e9rdidas del Ejercicio",
- "root_type": "Liability"
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- {
- "children": [
- {
- "children": [
- {
- "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen animal, valor razonable ",
- "root_type": "Asset"
- },
- {
- "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen animal, costo de financiaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen animal, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen animal",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen vegetal, valor razonable",
- "root_type": "Asset"
- },
- {
- "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen vegetal, costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen vegetal, costo de financiaci\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen vegetal ",
- "root_type": "None"
- }
- ],
- "name": "Activos biol\u00f3gicos - Activos biol\u00f3gicos en desarrollo ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen vegetal, costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen vegetal, costo de financiaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen vegetal, valor razonable ",
- "root_type": "Asset"
- }
- ],
- "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen vegetal ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen animal, valor razonable ",
- "root_type": "Asset"
- },
- {
- "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen animal, costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen animal, costo de financiaci\u00f3n",
- "root_type": "Asset"
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- "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen animal ",
- "root_type": "None"
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- ],
- "name": "Activos biol\u00f3gicos - Activos biol\u00f3gicos en producci\u00f3n ",
- "root_type": "None"
- }
- ],
- "name": "Activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "OTRAS RESERVAS"
- },
- {
- "children": [
- {
- "children": [
- {
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- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Concesiones, licencias .../ licencias, revaluaci\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Concesiones, licencias y otros derechos / licencias",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Intangibles - Concesiones, licencias .../ concesiones, costo",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Concesiones, licencias .../ concesiones, revaluaci\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Concesiones, licencias y otros derechos / concesiones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Intangibles - Concesiones, licencias .../ otros derechos, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Concesiones, licencias .../ otros derechos, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Concesiones, licencias y otros derechos / otros derechos",
- "root_type": "None"
- }
- ],
- "name": "Intangibles - Concesiones, licencias y otros derechos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intangibles - Patentes y propiedad industrial / marcas, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Patentes y propiedad industrial / marcas, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Patentes y propiedad industrial / marcas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Intangibles - Patentes y propiedad industrial / patentes, costo",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Patentes y propiedad industrial / patentes, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Patentes y propiedad industrial / patentes",
- "root_type": "None"
- }
- ],
- "name": "Intangibles - Patentes y propiedad industrial ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intangibles - Programas de computadora / aplicaciones inform\u00e1ticas, revaluaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Programas de computadora / aplicaciones inform\u00e1ticas, costo ",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Programas de computadora / aplicaciones inform\u00e1ticas ",
- "root_type": "None"
- }
- ],
- "name": "Intangibles - Programas de computadora (software) ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intangibles - Otros activos intangibles / otros activos intangibles, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Otros activos intangibles / otros activos intangibles, costo ",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Otros activos intangibles / otros activos intangibles ",
- "root_type": "None"
- }
- ],
- "name": "Intangibles - Otros activos intangibles ",
- "root_type": "None"
- },
- {
- "name": "RESERVA LEGAL"
- },
- {
- "children": [
- {
- "name": "Reserva por valuaci\u00f3n Propiedades",
- "root_type": "Asset"
- },
- {
- "name": "Reserva por Valuaci\u00f3n Activos Financieros Disponibles para la Venta",
- "root_type": "Asset"
- }
- ],
- "name": "RESERVA POR VALUACI\u00d3N"
- },
- {
- "name": "RESERVA FACULTATIVA"
- },
- {
- "children": [
- {
- "children": [
- {
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- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de exploraci\u00f3n, costo",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de exploraci\u00f3n, costo de financiaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de exploraci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de desarrollo, costo",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de desarrollo, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de desarrollo, costo de financiaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de desarrollo ",
- "root_type": "None"
- }
- ],
- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / dise\u00f1os y prototipos, revaluaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / dise\u00f1os y prototipos, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / dise\u00f1os y prototipos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / f\u00f3rmulas, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / f\u00f3rmulas, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / f\u00f3rmulas ",
- "root_type": "None"
- }
- ],
- "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intangibles - Reservas de recursos extra\u00edbles / madera, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Reservas de recursos extra\u00edbles / madera, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Reservas de recursos extra\u00edbles / madera ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Intangibles - Reservas de recursos extra\u00edbles / petr\u00f3leo y gas, costo",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Reservas de recursos extra\u00edbles / petr\u00f3leo y gas, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Reservas de recursos extra\u00edbles / petr\u00f3leo y gas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Intangibles - Reservas de recursos extra\u00edbles/ minerales, costo",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Reservas de recursos extra\u00edbles/ minerales, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Reservas de recursos extra\u00edbles/ minerales ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Intangibles - Reservas de recursos extra\u00edbles / otros recursos extra\u00edbles, costo",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Reservas de recursos extra\u00edbles / otros recursos extra\u00edbles, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Reservas de recursos extra\u00edbles / otros recursos extra\u00edbles ",
- "root_type": "None"
- }
- ],
- "name": "Intangibles - Reservas de recursos extra\u00edbles ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Intangibles - Plusval\u00eda mercantil / plusval\u00eda mercantil ",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Plusval\u00eda mercantil ",
- "root_type": "None"
- }
- ],
- "name": "Intangibles ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas, terceros - D\u00e9positos recibidos en garant\u00eda ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / activos adquiridos en arrendamientos financiero ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / inversiones inmoviliarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / inmuebles, maquinaria y equipo",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / inversiones mobiliarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / activos biol\u00f3gicos",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / intangibles ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas, terceros - Pasivos por compra de activo inmovilizado",
- "root_type": "None"
- },
- {
- "name": "Cuentas por pagar diversas, terceros - Pasivos financieros, compromiso de venta ",
- "root_type": "Liability"
- },
- {
- "name": "INGRESOS DE ACTIVOS POR IMPUESTOS DIFERIDOS"
- },
- {
- "name": "Cuentas por pagar diversas, terceros - Reclamaciones de terceros ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Otras cuentas por pagar diversas / otras cuentas por pagar",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Otras cuentas por pagar diversas / donaciones condicionadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Otras cuentas por pagar diversas / subsidios gubernamentales ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas, terceros - Otras cuentas por pagar diversas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Pasivos por instrumentos financieros / instrumentos financieros primarios ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Pasivos por instrumentos financieros .../ instrumentos financieros derivados, cartera de negociaci\u00f3n ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Pasivos por instrumentos financieros .../ instrumentos financieros derivados, instrumentos de cobertura ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar ...- Pasivos por instrumentos financieros / instrumentos financieros derivados ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar diversas, terceros - Pasivos por instrumentos financieros ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar diversas, terceros ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Directores / otras cuentas por pagar ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Directores / dietas",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar a los accionistas, directores y gerentes - Directores ",
- "root_type": "None"
- },
- {
- "name": "Cuentas por pagar a los accionistas, directores y gerentes - Gerentes ",
- "root_type": "Liability"
- },
- {
- "name": "UTILIDAD POR OPERACIONES DESCONTINUADAS"
- },
- {
- "name": "OTRAS UTILIDADES EN VENTAS"
- },
- {
- "name": "UTILIDAD EN VENTA DE VALORES"
- },
- {
- "name": "UTILIDAD EN VENTA DE PROPIEDAD"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Accionistas / pr\u00e9stamos a Largo Plazo",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Accionistas / pr\u00e9stamos a Corto Plazo",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar ...- Accionistas / pr\u00e9stamos ",
- "root_type": "None"
- },
- {
- "name": "Cuentas por pagar ...- Accionistas / dividendos ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Accionistas / otras cuentas por pagar ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar a los accionistas, directores y gerentes - Accionistas (o socios) ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar a los accionistas(socios), directores y gerentes ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / contratos de arrendamiento financiero ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, bonos emitidos ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, bonos titulizados ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, papeles comerciales ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, otras obligaciones ",
- "root_type": "Liability"
- }
- ],
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Obligaciones ...- Costos de .../ pr\u00e9stamos de instituciones financieras y otras entidades, instituciones financieras",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones ...- Costos de .../ pr\u00e9stamos de instituciones financieras y otras entidades, otras entidades ",
- "root_type": "Liability"
- }
- ],
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / pr\u00e9stamos de instituciones financieras y otras entidades ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, pagar\u00e9s",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, letras ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, facturas conformadas ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, otras obligaciones financieras ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, papeles comerciales ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, bonos ",
- "root_type": "Liability"
- }
- ],
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / otros instrumentos financieros por pagar ",
- "root_type": "None"
- }
- ],
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Obligaciones ...- Pr\u00e9stamos de instituciones financieras y otras entidades / otras entidades ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones ...- Pr\u00e9stamos de instituciones financieras y otras entidades / instituciones financieras ",
- "root_type": "Liability"
- }
- ],
- "name": "Obligaciones financieras - Pr\u00e9stamos de instituciones financieras y otras entidades ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Obligaciones financieras - Contratos de arrendamientos financiero a Largo Plazo",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Contratos de arrendamientos financiero parte Corriente",
- "root_type": "Liability"
- }
- ],
- "name": "Obligaciones financieras - Contratos de arrendamientos financiero ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Obligaciones financieras - Obligaciones emitidas / bonos emitidos ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Obligaciones emitidas / bonos titulizados ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Obligaciones emitidas / papeles comerciales ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Obligaciones emitidas / otras obligaciones",
- "root_type": "Liability"
- }
- ],
- "name": "Obligaciones financieras - Obligaciones emitidas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / pagar\u00e9s ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / letras ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / facturas conformadas ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / bonos ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / papeles comerciales ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / otras obligaciones financieras ",
- "root_type": "Liability"
- }
- ],
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar ",
- "root_type": "None"
- },
- {
- "name": "Obligaciones financieras - Pr\u00e9stamos con compromisos de recompra ",
- "root_type": "Liability"
- },
- {
- "name": "OBLIGACIONES FINANCIERAS"
- },
- {
- "name": "ACTIVOS BIOL\u00d3GICOS"
- },
- {
- "name": "CUENTAS POR COBRAR"
- },
- {
- "name": "PROPIEDADES DE INVERSI\u00d3N"
- },
- {
- "name": "ACTIVOS NO CORRIENTES"
- }
- ],
- "name": "Obligaciones financieras ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar comerciales, terceros - Honorarios por pagar ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, terceros - Anticipos a proveedores",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Inscripciones",
- "root_type": "Asset"
- },
- {
- "name": "Mantenimiento de Inscripci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Comisiones en operaciones ",
- "root_type": "Asset"
- }
- ],
- "name": "SERVICIOS BURS\u00c1TILES"
- },
- {
- "children": [
- {
- "name": "Fondos colectivos",
- "root_type": "Asset"
- },
- {
- "name": "Titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Fondos administrados",
- "root_type": "Asset"
- },
- {
- "name": "Portafolio de terceros",
- "root_type": "Asset"
- },
- {
- "name": "Por representaci\u00f3n de obligacionistas",
- "root_type": "Asset"
- },
- {
- "name": "Encargos Fiduciarios",
- "root_type": "Asset"
- },
- {
- "name": "Fideicomisos mercantiles",
- "root_type": "Asset"
- }
- ],
- "name": "POR PRESTACI\u00d3N DE SERVICIOS DE ADMINISTRACI\u00d3N Y MANEJO"
- },
- {
- "children": [
- {
- "name": "Operaciones Burs\u00e1tiles",
- "root_type": "Asset"
- },
- {
- "name": "Por Contratos de Underwriting",
- "root_type": "Asset"
- },
- {
- "name": "Operaciones Extraburs\u00e1tiles",
- "root_type": "Asset"
- }
- ],
- "name": "INTERMEDIACI\u00d3N DE VALORES"
- },
- {
- "children": [
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Valores materializados",
- "root_type": "Asset"
- },
- {
- "name": "Valores desmaterializados",
- "root_type": "Asset"
- },
- {
- "name": "Compensaci\u00f3n y liquidaci\u00f3n de valores",
- "root_type": "Asset"
- }
- ],
- "name": "CUSTODIA REGISTRO\n COMPENSACI\u00d3N Y LIQUIDACI\u00d3N"
- },
- {
- "name": "OTRAS COMISIONES GANADAS"
- },
- {
- "name": "Cuentas por pagar comerciales, terceros - Letras por pagar ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar comerciales, terceros - Facturas, boletas y otros comprobantes por pagar",
- "root_type": "None"
- },
- {
- "name": "Ganancia Venta de Activo Fijo",
- "root_type": "Income"
- },
- {
- "name": "Recupero de Deudores Incobrables",
- "root_type": "Income"
- },
- {
- "name": "Ganancia Venta Inversiones Permanentes",
- "root_type": "Income"
- },
- {
- "name": "Donaciones obtenidas, ganandas, percibidas",
- "root_type": "Income"
- }
- ],
- "name": "Cuentas por pagar comerciales, terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, otros",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, sucursales ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, asociadas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, matriz ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, otros ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, sucursales ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, subsidiarias ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Negocios Fiduciarios",
- "root_type": "Asset"
- },
- {
- "name": "Oferta p\u00fablica de Valores",
- "root_type": "Asset"
- }
- ],
- "name": "INGRESOS POR ESTRUCTURACI\u00d3N"
- },
- {
- "name": "INGRESOS POR ASESORIA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, subsidiarias",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, otros",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, otros ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, subsidiarias ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, otros ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, subsidiarias",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, asociadas",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, matriz",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Facturas, boletas y otros comprobantes por pagar",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Gobiernos regionales ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Otros costos administrativos e intereses ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Administradoras de fondos de pensiones (AFP)",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Certificados tributarios ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto de alcabala ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto predial ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto al rodaje",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto al patrimonio vehicular ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto a los juegos ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto a las apuestas ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto a los espect\u00e1culos p\u00fablicos no deportivos ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobiernos locales / tasas, servicios administrativos o derechos ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / tasas, estacionamiento de veh\u00edculos ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / tasas, licencia de apertura de establecimientos ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / tasas, servicios p\u00fablicos o arbitrios ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / tasas, transporte p\u00fablico ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes ...- Gobiernos locales / tasas ",
- "root_type": "None"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / contribuciones ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes ...- Gobiernos Locales (Predial, Licencias, tributos, impuestos, contribuciones, tasas y arbitrios,...)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Instituciones p\u00fablicas / contribuci\u00f3n al SENCICO ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Instituciones p\u00fablicas / ONP",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Instituciones p\u00fablicas / ESSALUD",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Instituciones p\u00fablicas / contribuci\u00f3n al SENATI",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Instituciones p\u00fablicas / otras instituciones ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Instituciones p\u00fablicas (ESSALUD, ONP,...)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto selectivo al consumo ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, tasas por la prestaci\u00f3n de servicios p\u00fablicos ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, regal\u00edas ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, impuesto a los dividendos ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, impuesto a las transacciones financieras ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, impuesto a los juegos de casino y tragamonedas ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, otros impuestos ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, impuesto temporal a los activos netos ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes ...- Gobierno central / **otros impuestos (ITF,...) y contraprestaciones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobierno central / canon, canon hidroenerg\u00e9tico ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / canon, canon petroleo ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / canon, canon gas\u00edfero ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / canon, canon minero ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / canon, canon forestal ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / canon, canon pesquero ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes ...- Gobierno central / canon",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto general a las ventas, IGV - r\u00e9gimen de retenciones ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto general a las ventas, IGV - servicios prestados por no domiciliados ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto general a las ventas, IGV - r\u00e9gimen de percepciones ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto general a las ventas, IGV - cuenta propia ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes ...- Gobierno central / impuesto general a las ventas (IGV) ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta, renta de cuarta categor\u00eda ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta, renta de no domiciliados ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta, renta de tercera categor\u00eda ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta, otras retenciones ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta, renta de quinta categor\u00eda ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobierno central / derechos aduaneros, derechos arancelarios ",
- "root_type": "Asset"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / derechos aduaneros, derechos aduaneros por ventas ",
- "root_type": "Asset"
- }
- ],
- "name": "Tributos y aportes ...- Gobierno central / derechos aduaneros ",
- "root_type": "None"
- }
- ],
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Gobierno central",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Empresas prestadoras de servicios de salud / cuenta propia ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Empresas prestadoras de servicios de salud / cuenta de terceros ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Empresas prestadoras de servicios de salud (EPS)",
- "root_type": "None"
- }
- ],
- "name": "Tributos, **contraprestaciones y aportes al sistema de pensiones y de salud por pagar (Pasivo)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Comisiones gananados, obtenidos, percibidos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Remuneraciones ...- Beneficios sociales de los trabajodores por pagar / pensiones y jubilaciones ",
- "root_type": "Liability"
- },
- {
- "name": "Remuneraciones ...- Beneficios sociales de los trabajadores por pagar / compensaci\u00f3n por tiempo de servicios ",
- "root_type": "Liability"
- },
- {
- "name": "Remuneraciones ...- Beneficios sociales de los trabajadores por pagar / adelanto de compensaci\u00f3n por tiempo de servicios ",
- "root_type": "Liability"
- }
- ],
- "name": "Remuneraciones y participaciones por pagar - Beneficios sociales de los trabajadores por pagar ",
- "root_type": "None"
- },
- {
- "name": "Interese sobre Inversiones",
- "root_type": "Income"
- },
- {
- "name": "Honorarios gananados, obtenidos, percibidos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas - Categoria de productos 01",
- "root_type": "Income"
- },
- {
- "name": "Remuneraciones ...- Remuneraciones por pagar / sueldos y salarios por pagar ",
- "root_type": "Liability"
- },
- {
- "name": "Remuneraciones ...- Remuneraciones por pagar / gratificaciones por pagar ",
- "root_type": "Liability"
- },
- {
- "name": "Remuneraciones ...- Remuneraciones por pagar / vacaciones por pagar ",
- "root_type": "Liability"
- },
- {
- "name": "Remuneraciones ...- Remuneraciones por pagar / comisiones por pagar ",
- "root_type": "Liability"
- },
- {
- "name": "Remuneraciones ...- Remuneraciones por pagar / remuneraciones en especie por pagar ",
- "root_type": "Liability"
- }
- ],
- "name": "Remuneraciones y participaciones por pagar - Remuneraciones por pagar ",
- "root_type": "None"
- },
- {
- "name": "Intereses gananados, obtenidos, percibidos",
- "root_type": "Income"
- },
- {
- "name": "Alquileres gananados, obtenidos, percibidos",
- "root_type": "Income"
- },
- {
- "name": "Ganancia Venta de Acciones",
- "root_type": "Income"
- },
- {
- "name": "INTERESES Y RENDIMIENTOS"
- },
- {
- "name": "UTILIDAD EN CAMBIO"
- },
- {
- "name": "DIVIDENDOS"
- },
- {
- "name": "UTILIDAD POR VALUACI\u00d3N DE ACTIVOS FINANCIEROS A VALOR RAZONABLE"
- },
- {
- "name": "Remuneraciones y participaciones por pagar - Otras remuneraciones y participaciones por pagar ",
- "root_type": "Liability"
- },
- {
- "name": "Remuneraciones y participaciones por pagar - Participaci\u00f3n de los trabajadores por pagar ",
- "root_type": "Liability"
- }
- ],
- "name": "Remuneraciones y participaciones por pagar",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Resultados acumulados - Utilidades no distribuidas / ingresos de a\u00f1os anteriores ",
- "root_type": "Liability"
- },
- {
- "name": "Resultados acumulados - Utilidades no distribuidas / utilidades acumuladas ",
- "root_type": "Liability"
- }
- ],
- "name": "Resultados acumulados - Utilidades no distribuidas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Resultados acumulados - P\u00e9rdidas acumuladas / p\u00e9rdidas acumuladas ",
- "root_type": "Liability"
- },
- {
- "name": "Resultados acumulados - P\u00e9rdidas acumuladas / gastos de a\u00f1os anteriores ",
- "root_type": "Liability"
- }
- ],
- "name": "Resultados acumulados - P\u00e9rdidas acumuladas ",
- "root_type": "None"
- }
- ],
- "name": "Resultados acumulados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Reserva legal - Contractuales ",
- "root_type": "Liability"
- },
- {
- "name": "Reserva legal - Estatutarias ",
- "root_type": "Liability"
- },
- {
- "name": "Reserva legal - Reinversi\u00f3n ",
- "root_type": "Liability"
- },
- {
- "name": "Reserva legal - Facultativas ",
- "root_type": "Liability"
- },
- {
- "name": "Reserva legal - Legal ",
- "root_type": "Liability"
- },
- {
- "name": "Reserva legal - Otras reservas ",
- "root_type": "Liability"
- }
- ],
- "name": "Reserva legal ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Excedente de revaluaci\u00f3n - Participaci\u00f3n en excedente de revaluaci\u00f3n, inversiones en entidades relacionadas ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Excedente de ...- Excedente de revaluaci\u00f3n / intangibles ",
- "root_type": "Liability"
- },
- {
- "name": "Excedente de ...- Exdecente de revaluaci\u00f3n / inversiones inmobiliarias ",
- "root_type": "Liability"
- },
- {
- "name": "Excedente de ...- Excedente de revaluaci\u00f3n / inmuebles, maquinaria y equipos ",
- "root_type": "Liability"
- }
- ],
- "name": "Excedente de revaluaci\u00f3n - Excedente de revaluaci\u00f3n ",
- "root_type": "None"
- },
- {
- "name": "Excedente de revaluaci\u00f3n - Excedente de revaluaci\u00f3n, acciones liberadas recibidas ",
- "root_type": "Liability"
- }
- ],
- "name": "Excedente de revaluaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Resultados no realizados - Instrumentos financieros, cobertura de flujo de efectivo ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Resultados ...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta / p\u00e9rdida ",
- "root_type": "Liability"
- },
- {
- "name": "Resultados ...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta / ganancia ",
- "root_type": "Liability"
- }
- ],
- "name": "Resultados no realizados - Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta ",
- "root_type": "None"
- },
- {
- "name": "Resultados no realizados - Diferencia en cambio de inversiones permanentes en entidades extranjeras ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Resu...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta, compra o venta .../ p\u00e9rdida ",
- "root_type": "Liability"
- },
- {
- "name": "Resu...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta, compra o venta .../ ganancia ",
- "root_type": "Liability"
- }
- ],
- "name": "Resu...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta,compra o venta convencional fecha d liqui",
- "root_type": "None"
- }
- ],
- "name": "Resultados no realizados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de Publicidad y Propaganda",
- "root_type": "Expense"
- },
- {
- "name": "Gastos en Salarios",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses por cr\u00e9ditos de bancos y otras Instituciones financieras",
- "root_type": "Asset"
- },
- {
- "name": "Intereses por otros pasivos no financieros",
- "root_type": "Asset"
- }
- ],
- "name": "INTERESES CAUSADOS"
- },
- {
- "name": "Gastos en Servicios P\u00fablicos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de Mercader\u00edas Vendidas - Categoria de productos 01",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de Mercader\u00edas Vendidas",
- "root_type": "None"
- },
- {
- "name": "Gastos en Amortizaci\u00f3n",
- "root_type": "Expense"
- },
- {
- "name": "Gastos en Depreciaci\u00f3n de Activo Fijo",
- "root_type": "Expense"
- },
- {
- "name": "Gastos en Cargas Sociales",
- "root_type": "Expense"
- },
- {
- "name": "Gastos Bancarios",
- "root_type": "None"
- },
- {
- "name": "Gastos en Impuestos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida en Valuaci\u00f3n de activos financieros",
- "root_type": "Asset"
- }
- ],
- "name": "P\u00c9RDIDA EN VALUACI\u00d3N DE ACTIVOS FINANCIEROS"
- },
- {
- "children": [
- {
- "name": "Deterioro de activos financieros",
- "root_type": "Asset"
- }
- ],
- "name": "DETERIORO DE ACTIVOS FINANCIEROS"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida en cambio",
- "root_type": "Asset"
- }
- ],
- "name": "P\u00c9RDIDA EN CAMBIO"
- },
- {
- "children": [
- {
- "name": "Arrendamiento operativo",
- "root_type": "Asset"
- }
- ],
- "name": "ARRENDAMIENTO OPERATIVO"
- },
- {
- "children": [
- {
- "name": "Valores Desmaterializados",
- "root_type": "Asset"
- },
- {
- "name": "Compensaci\u00f3n y Liquidaci\u00f3n de Valores",
- "root_type": "Asset"
- },
- {
- "name": "Valores Materializados",
- "root_type": "Asset"
- }
- ],
- "name": "CUSTODIA REGISTRO COMPENSACI\u00d3N Y LIQUIDACI\u00d3N \n "
- },
- {
- "children": [
- {
- "name": "Otras Comisiones Pagadas",
- "root_type": "Asset"
- }
- ],
- "name": "OTRAS COMISIONES PAGADAS "
- },
- {
- "children": [
- {
- "name": "Por Contratos de Underwriting",
- "root_type": "Asset"
- },
- {
- "name": "Operaciones Burs\u00e1tiles",
- "root_type": "Asset"
- },
- {
- "name": "Operaciones Extraburs\u00e1tlies",
- "root_type": "Asset"
- },
- {
- "name": "Intermediaci\u00f3n de Valores",
- "root_type": "Asset"
- }
- ],
- "name": "COMISIONES PAGADAS"
- },
- {
- "children": [
- {
- "name": "Fideicomisos mercantiles",
- "root_type": "Asset"
- },
- {
- "name": "Titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Encargos fiduciarios",
- "root_type": "Asset"
- },
- {
- "name": "Fondos colectivos",
- "root_type": "Asset"
- },
- {
- "name": "Fondos administrados",
- "root_type": "Asset"
- },
- {
- "name": "Administraci\u00f3n de portafolio",
- "root_type": "Asset"
- }
- ],
- "name": "POR SERVICIOS DE ADMINISTRACI\u00d3N Y MANEJO"
- },
- {
- "name": "Acciones de inversi\u00f3n - Acciones de inversi\u00f3n en tesorer\u00eda ",
- "root_type": "Liability"
- },
- {
- "name": "Acciones de inversi\u00f3n - Acciones de inversi\u00f3n ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida por operaciones descontinuadas",
- "root_type": "Asset"
- },
- {
- "name": "P\u00e9rdida en venta activos biol\u00f2gicos",
- "root_type": "Asset"
- },
- {
- "name": "P\u00e9rdida en venta de Propiedad ",
- "root_type": "Asset"
- },
- {
- "name": "P\u00e9rdida en venta de Valores",
- "root_type": "Asset"
- }
- ],
- "name": "P\u00c9RDIDAS EN VENTA"
- },
- {
- "children": [
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Negocios Fiduciarios",
- "root_type": "Asset"
- },
- {
- "name": "Oferta P\u00fablica de Valores",
- "root_type": "Asset"
- }
- ],
- "name": "GASTOS POR ESTRUCTURACI\u00d3N"
- }
- ],
- "name": "Acciones de inversi\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Beneficios sociales de los trabajadores",
- "root_type": "Asset"
- },
- {
- "name": "Provisi\u00f3n para jubilaci\u00f3n patronal",
- "root_type": "Asset"
- },
- {
- "name": "Remuneraciones",
- "root_type": "Asset"
- }
- ],
- "name": "GASTOS DE PERSONAL"
- },
- {
- "children": [
- {
- "name": "Servicios de terceros",
- "root_type": "Asset"
- }
- ],
- "name": "SERVICIOS DE TERCEROS "
- },
- {
- "children": [
- {
- "name": "Honorarios",
- "root_type": "Asset"
- }
- ],
- "name": "HONORARIOS"
- },
- {
- "name": "Capital adicional - Reducciones de capital pendientes de formalizaci\u00f3n ",
- "root_type": "Liability"
- },
- {
- "name": "Capital adicional - Primas (descuento) de acciones ",
- "root_type": "Liability"
- },
- {
- "name": "Gastos en Siniestros",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Capital adicional - Capitalizaciones en tr\u00e1mite / reservas ",
- "root_type": "Liability"
- },
- {
- "name": "Capital adicional - Capitalizaciones en tr\u00e1mite / aportes ",
- "root_type": "Liability"
- },
- {
- "name": "Capital adicional - Capitalizaciones en tr\u00e1mite / utilidades ",
- "root_type": "Liability"
- },
- {
- "name": "Capital adicional - Capitalizaciones en tr\u00e1mite / acreencias ",
- "root_type": "Liability"
- }
- ],
- "name": "Capital adicional - Capitalizaciones en tr\u00e1mite ",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida Venta Activo Fijo",
- "root_type": "Expense"
- }
- ],
- "name": "Capital adicional ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Inventarios - Mercancias / Categoria de productos 01",
- "root_type": "Asset"
- }
- ],
- "name": "Inventarios - Mercancias"
- },
- {
- "name": "Materias primas",
- "root_type": "Asset"
- },
- {
- "name": "Inventarios - Mercancias en Tr\u00e1nsito",
- "root_type": "Asset"
- },
- {
- "name": "Productos Elaborados",
- "root_type": "Asset"
- },
- {
- "name": "Productos en Curso de Elaboraci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "(-) Previsi\u00f3n para Desvalorizaci\u00f3n de Inventarios",
- "root_type": "Asset"
- },
- {
- "name": "Materiales Varios ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "En desarrollo",
- "root_type": "Asset"
- },
- {
- "name": "En producci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Plantas en crecimiento",
- "root_type": "Asset"
- },
- {
- "name": "PROVISI\u00d3N POR DETERIORO DE ACTIVOS BIOL\u00d3GICOS"
- },
- {
- "children": [
- {
- "name": "En producci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "En desarrollo",
- "root_type": "Asset"
- }
- ],
- "name": "Animales vivos",
- "root_type": "Asset"
- }
- ],
- "name": "Inventarios"
- }
- ],
- "name": "ACTIVOS"
- }
- ],
- "name": "Cuentas de Balance",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Compras - Mercader\u00edas / otras mercader\u00edas",
- "root_type": "None"
- },
- {
- "name": "Compras - Mercaderias / mercader\u00edas agropecuarias y pisc\u00edcolas",
- "root_type": "None"
- },
- {
- "name": "Garant\u00edas en titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Garant\u00edas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Compras - Mercader\u00edas manufacturadas - Categoria de productos 01",
- "root_type": "None"
- }
- ],
- "name": "Compras - Mercader\u00edas manufacturadas",
- "root_type": "None"
- },
- {
- "name": "Compras - Mercader\u00edas / mercader\u00edas inmuebles",
- "root_type": "None"
- },
- {
- "name": "Compras - Mercader\u00edas de extracci\u00f3n",
- "root_type": "None"
- }
- ],
- "name": "Compras - Mercader\u00edas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ derechos aduaneros",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos .../ otros costos vinculados con las compras de materias primas ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ transporte",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ comisiones",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ seguros",
- "root_type": "None"
- }
- ],
- "name": "Compras - Costos vinculados con las compras / costos vinculados con las compras de materias primas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ comisiones ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ seguros",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ transporte",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ derechos aduaneros",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ otros costos vinculados con las compras de mercader\u00edas",
- "root_type": "None"
- }
- ],
- "name": "Compras - Costos Vinculados con las compras / costos vinculados con las compras de mercader\u00edas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, derechos aduaneros ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vincu...,otros costos vinculados con las compras de materiales, suministros y repuestos",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, seguros ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, comisiones ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, transporte ",
- "root_type": "None"
- }
- ],
- "name": "Compras - Costos vinculados con las compras / costos vinculados con las compras de materiales, suministros y repuestos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, derechos aduaneros ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, transporte ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, comisiones ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ../ costos vinculados con las compras de envases y .., otrs costos vinculados con las compras d env y emb",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, seguros ",
- "root_type": "None"
- }
- ],
- "name": "Compras - Costos vinculados con las compras / costos vinculados con las compras de envases y embalajes ",
- "root_type": "None"
- }
- ],
- "name": "Compras - Costos Vinculados con las compras ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compras - Materias .../ materias primas para productos manufacturados",
- "root_type": "None"
- },
- {
- "name": "Compras - Materias .../ materias primas para productos de extracc\u00edon ",
- "root_type": "None"
- },
- {
- "name": "Garant\u00edas ",
- "root_type": "Asset"
- },
- {
- "name": "Garant\u00edas en titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Compras - Materias .../ materias primas para productos agropecuarios y pisc\u00edcolas",
- "root_type": "None"
- },
- {
- "name": "Compras - Materias .../ materias primas para productos inmuebles",
- "root_type": "None"
- }
- ],
- "name": "Compras - Materias primas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compras - Materiales .../ suministros",
- "root_type": "None"
- },
- {
- "name": "Compras - Materiales .../ repuestos",
- "root_type": "None"
- },
- {
- "name": "Compras - Materiales .../ materiales auxiliares",
- "root_type": "None"
- }
- ],
- "name": "Compras - Materiales auxiliares, suministros y repuestos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compras - Envases y embalajes / embalajes ",
- "root_type": "None"
- },
- {
- "name": "Compras - Envases y embalajes / envases ",
- "root_type": "None"
- }
- ],
- "name": "Compras - Envases y embalajes",
- "root_type": "None"
- }
- ],
- "name": "Compras (Gastos por naturaleza)",
- "root_type": "None"
- },
- {
- "name": "COSTOS"
- },
- {
- "children": [
- {
- "name": "Cargas imputables ...- Gastos financieros imputables a cuentas de existencias",
- "root_type": "None"
- },
- {
- "name": "Cargas imputables ...- Cargas imputables a cuentas de costos y gastos",
- "root_type": "None"
- }
- ],
- "name": "Cargas imputables a cuentas de costos y gastos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cargas cubiertas por provisiones - Cargas cubiertas por provisiones",
- "root_type": "None"
- }
- ],
- "name": "Cargas cubiertas por provisiones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / costos de financiaci\u00f3n, productos terminados, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Productos terminados / costos de financiaci\u00f3n, productos terminados, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados / costos de financiaci\u00f3n, productos terminados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / existencias de servicios terminados, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Productos terminados / existencias de servicios terminados, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados / existencias de servicios terminados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados",
- "root_type": "None"
- },
- {
- "name": "Costo de ventas - Productos terminados / costos de producci\u00f3n no absorbido, productos terminados ",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / productos inmuebles terminados, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Productos terminados / productos inmuebles terminados, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados / productos inmuebles terminados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / productos manufacturados, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Productos terminados / productos manufacturados, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados / productos manufacturados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / productos de extracci\u00f3n terminados, relacionadas",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Productos terminados / productos de extracci\u00f3n terminados, terceros",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados / productos de extracci\u00f3n terminados",
- "root_type": "None"
- },
- {
- "name": "Costo de ventas - Productos terminados / costo de ineficiencia, productos terminados ",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Costo de ...- Subproductos, desechos .../ desechos y desperdicios, relacionadas",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Subproductos, desechos .../ desechos y desperdicios, terceros",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Subproductos, desechos y desperdicios / desechos y desperdicios ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Subproductos, desechos .../ subproductos, relacionadas",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Subproductos, desechos .../ subproductos, terceros",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Subproductos, desechos y desperdicios / subproductos",
- "root_type": "None"
- }
- ],
- "name": "Costo de ventas - Subproductos, desechos y desperdicios",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas inmuebles, relacionadas",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas inmuebles, terceros",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas inmuebles",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas, relacionadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas, terceros - Categoria de productos 01",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas, terceros",
- "root_type": "None"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / mercaderi\u00e1s de extracci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / otras mercader\u00edas, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Mercader\u00edas / otras mercader\u00edas, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / otras mercader\u00edas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas",
- "root_type": "None"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Servicios / relacionadas",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Servicios / terceros (Costo diferido)",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Servicios",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / productos en proceso ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / existencias por recibir ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / productos terminados ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / materias primas ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / mercader\u00edas ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / subproductos, desechos y desperdicios ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / envases y embalajes ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / materiales auxiliares, suministros y repuestos ",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias ",
- "root_type": "None"
- }
- ],
- "name": "Costo de ventas ",
- "root_type": "None"
- },
- {
- "name": "INGRESOS"
- },
- {
- "children": [
- {
- "name": "Excedente bruto ...- Exdedente bruto (insuficiencia bruta) de explotaci\u00f3n ",
- "root_type": "None"
- }
- ],
- "name": "Excedente bruto (insuficiencia bruta) de explotaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Resultado de explotaci\u00f3n - Resultado de explotaci\u00f3n",
- "root_type": "None"
- }
- ],
- "name": "Resultado de explotaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Resultado antes ...- Resultado antes de participaciones e impuestos ",
- "root_type": "None"
- }
- ],
- "name": "Resultado antes de participaciones e impuestos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Variaci\u00f3n ...- Materiales .../ materiales auxiliares",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n ...- Materiales .../ suministros",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n ...- Materiales .../ repuestos",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de existencias - Materiales auxiliares, suministros y repuestos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas / otras mercader\u00edas",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas / mercader\u00edas iinmuebles",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas / mercader\u00edas de extracci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n ...- Mercader\u00edas / mercader\u00edas manufacturadas - Categoria de productos 01",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas / mercaderias manufacturadas",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias - Envases .../ embalajes",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de existencias - Envases .../ envases",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de existencias - Envases y embalajes",
- "root_type": "None"
- },
- {
- "name": "Costo de Venta - Categoria de productos 01",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n ...- Materias .../ materias primas para productos inmuebles",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n ...- Materias .../ materias primas para productos de extracci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n ...- Materias .../ materias primas para productos agropecuarios y pisc\u00edcolas",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n ...- Materias .../ materias primas para productos manufacturados",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de existencias - Materias primas",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de existencias (perdidas de inventario)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / beneficio de movilidad al trabajador",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / bonificaciones extraordinarias",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / asignaci\u00f3n familiar",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / sueldos",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / subsidios por enfermedad",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / horas Extras",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / bonificaci\u00f3n por riesgo de caja",
- "root_type": "None"
- }
- ],
- "name": "Gastos de personal ...- Remuneraciones / sueldos y salarios ",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Remuneraciones / vacaciones",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Remuneraciones / gratificaciones",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Remuneraciones / comisiones",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Remuneraciones / remuneraciones en especie",
- "root_type": "None"
- }
- ],
- "name": "Gastos de personal, directores y gerentes - Remuneraciones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de personal ...- Seguridad y .../ r\u00e9gimen de pensiones",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Seguridad y .../ caja de beneficios de seguridad social del pescador",
- "root_type": "None"
- },
- {
- "name": "Gastos de ...- Seguridad .../ seguro complementario de trabajo de riesgo, accidentes de trabajo y enfermedades profesionales",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Seguridad y .../ seguros particulares de prestaciones de salud - EPS y otros particulares",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Seguridad y .../ r\u00e9gimen de prestaciones de salud",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Seguridad y .../ seguro de vida",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Seguridad y .../ contribuciones al SENCICO y el SENATI ",
- "root_type": "None"
- }
- ],
- "name": "Gastos de personal, directores y gerentes - Seguridad y previsi\u00f3n social y otras contribuciones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de personal ...- Otras Remuneraciones / planilla de movilidad",
- "root_type": "None"
- }
- ],
- "name": "Gastos de personal, directores y gerentes - Otras remuneraciones ",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal, directores y gerentes - Capacitaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de personal ...- Beneficios sociales .../ Compensaci\u00f3n por tiempo de servicio",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Beneficios sociales .../ otros beneficios post-empleo",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Beneficios sociales .../ pensiones y jubilaciones",
- "root_type": "None"
- }
- ],
- "name": "Gastos de personal, directores y gerentes - Beneficios sociales de los trabajadores ",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal, directores y gerentes - Gerentes",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal, directores y gerentes - Indemnizaciones al personal",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal, directores y gerentes - Retribuciones al directorio",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal, directores y gerentes - Atenci\u00f3n al personal ",
- "root_type": "None"
- },
- {
- "name": "Compras - Categoria de productos 01",
- "root_type": "None"
- }
- ],
- "name": "Gastos de personal, directores y gerentes",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Producci\u00f3n encargada a terceros / comisi\u00f3n de ventas ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Producci\u00f3n encargada a terceros / verificaciones",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Producci\u00f3n encargada a terceros / comisi\u00f3n de cobranzas ",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Producci\u00f3n encargada a terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / agua",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / gas",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / energ\u00eda el\u00e9ctrica",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios / internet",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / cable",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / radio",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / tel\u00e9fono",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Servicios b\u00e1sicos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultoria / administrartiva ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / mercadotecnia ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / medioambiental ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / legal y tributaria ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / producci\u00f3n ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / auditor\u00eda y contable ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / otros ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / investigaci\u00f3n y desarrollo ",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Asesor\u00eda y consultor\u00eda ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / relaciones p\u00fablicas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / diarios y revistas",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / publicaciones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / televisi\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / articulos promocionales",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / radial",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / otros medios",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / publicidad",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Publicidad, publicaciones, relaciones p\u00fablicas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / intangibles ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / edificios y locales",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / inversi\u00f3n inmoviliaria ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / equipos diversos",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / unidades de transporte",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / combustible y lubricantes",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / muebles y enseres",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / herramientas",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / inmuebles, maquinaria y equipo ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / activos adquiridos en arrendamiento financiero ",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Mantenimiento y reparaciones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Alquileres / equipo de transporte",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Alquileres / terrenos",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Alquileres / equipos diversos",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Alquileres / edificaciones ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Alquileres / maquinarias y equipos de explotaci\u00f3n",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Alquileres",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Servicios de contratistas / vigilancia",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios de contratistas / guardian\u00eda",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios de contratistas / conserjer\u00eda",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Servicios de contratistas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ gastos de laboratorio",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos ...- Otros servicios ...- Gastos bancarios / mantenimiento de cuentas",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Otros servicios ...- Gastos bancarios / transferencias de fondos",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Otros servicios ...- Gastos bancarios / talonario de cheques",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Otros servicios ...- Gastos bancarios / otros servicios bancarios",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios ...- Otros servicios prestados .../ gastos bancarios",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ gastos notariales y de registro ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ legalizaciones",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ tr\u00e1mites judiciales",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ varios",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ centrales de riesgo",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Otros servicios prestados por terceros ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ correos ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ alojamiento",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ alimentaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ otros gastos de viaje ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ transporte, de pasajeros",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ transporte, de carga",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios ...- Transporte, correos .../ transporte ",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros -Transporte, correos y gastos de viaje ",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos por tributos - Gobierno regional ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Cotizaciones con car\u00e1cter de tributo",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos por tributos - Gobierno local / impuesto al patrimonio vehicular ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno local / licencia de funcionamiento ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno local / otros ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno local / arbitrios municipales y seguridad ciudadana ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno local / impuesto predial ",
- "root_type": "None"
- }
- ],
- "name": "Gastos por tributos - Gobierno local",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos por tributos - Otros gastos por tributos / otros ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Otros gastos por tributos / contribuci\u00f3n al SENATI ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Otros gastos por tributos / contribuci\u00f3n al SENCICO",
- "root_type": "None"
- }
- ],
- "name": "Gastos por tributos - Otros gastos por tributos ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Otros tributos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos por tributos - Gobierno central / c\u00e1nones ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno central / regal\u00edas mineras ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno central / impuesto a las transacciones financieras ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno central / otros ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno central / impuesto a los juegos de casino y m\u00e1quinas tragamonedas ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno central / impuesto general a las ventas y selectivo al consumo ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno central / impuesto temporal a los activos netos ",
- "root_type": "None"
- }
- ],
- "name": "Gastos por tributos - Gobierno central ",
- "root_type": "None"
- }
- ],
- "name": "Gastos por tributos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, inversiones inmobiliarias ",
- "root_type": "None"
- },
- {
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, activos adquiridos en arrendamiento financiero",
- "root_type": "None"
- },
- {
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, inmuebles, maquinaria y equipo",
- "root_type": "None"
- },
- {
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, intangibles ",
- "root_type": "None"
- }
- ],
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas, abandono de activos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / inversiones inmobiliarias",
- "root_type": "Expense"
- },
- {
- "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / activos biol\u00f3gicos",
- "root_type": "Expense"
- },
- {
- "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / inmuebles, maquinaria y equipo",
- "root_type": "Expense"
- },
- {
- "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / intangibles",
- "root_type": "Expense"
- },
- {
- "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / activos adquiridos en arrendamiento financiero",
- "root_type": "Expense"
- }
- ],
- "name": "Otros ...- Costo neto ... / Costo neto de enajenaci\u00f3n de activos inmovilizados ",
- "root_type": "None"
- }
- ],
- "name": "Otros gastos de gesti\u00f3n - Costo neto de enajenaci\u00f3n de activos inmovilizados y operaciones discontinuadas",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Gastos de investigaci\u00f3n y desarrollo",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Regal\u00edas",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Suministros ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros gastos de ...- Seguros / vehiculos",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de ...- Seguros / robo, desfalco",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de ...- Seguros / contra incendio",
- "root_type": "None"
- }
- ],
- "name": "Otros gastos de gesti\u00f3n - Seguros",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Licencias y derechos de vigencia",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Gesti\u00f3n medioambiental",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Suscripciones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros ...- Otros gastos de gesti\u00f3n / sanciones administrativas",
- "root_type": "None"
- },
- {
- "name": "Otros ...- Otros gastos de gesti\u00f3n / gastos extraordinarios ( )",
- "root_type": "Expense"
- },
- {
- "name": "Otros ...- Otros gastos de gesti\u00f3n / otros gastos ( )",
- "root_type": "Expense"
- },
- {
- "name": "Otros ...- Otros gastos de gesti\u00f3n / donaciones",
- "root_type": "None"
- }
- ],
- "name": "Otros gastos de gesti\u00f3n - Otros gastos de gesti\u00f3n ",
- "root_type": "None"
- }
- ],
- "name": "Otros gastos de gesti\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Gastos por participaciones en negocios conjuntos",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Participaci\u00f3n en los resultados de subsidiarias y afiliadas bajo el m\u00e9todo del valor patrimonial",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Obligaciones financieras",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo inmovilizado / activos biol\u00f3gicos",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo inmovilizado / inversiones inmobiliarias",
- "root_type": "None"
- }
- ],
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo inmovilizado",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / mercader\u00edas",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / productos terminados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta, inmuebles, maquinaria y equipo ",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta, inversi\u00f3n inmoviliaria ",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta, intangibles ",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta, activos biol\u00f3gicos",
- "root_type": "None"
- }
- ],
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta",
- "root_type": "None"
- }
- ],
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable",
- "root_type": "None"
- }
- ],
- "name": "P\u00e9rdida por medici\u00f3n de activos no financieros al valor razonable",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos ..- Participaci\u00f3n ../ participaci\u00f3n en los resultados de subsidiarias y asociadas bajo el m\u00e9todo del valor patrimonial ",
- "root_type": "None"
- },
- {
- "name": "Gastos ..- Participaci\u00f3n ../ participaciones en negocios conjuntos ",
- "root_type": "None"
- }
- ],
- "name": "Gastos financieros - Participaci\u00f3n en resultados de entidades relacionadas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos ...- Otros gastos financieros / primas por opciones",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Otros gastos financieros / gastos financieros en medici\u00f3n a valor descontado",
- "root_type": "None"
- }
- ],
- "name": "Gastos financieros - Otros gastos financieros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos financieros - Gastos en operaciones .../ pr\u00e9stamos de instituciones financieras y otras entidades",
- "root_type": "None"
- },
- {
- "name": "Gastos financieros - Gastos en operaciones .../ contratos de arrendamiento financiero",
- "root_type": "None"
- },
- {
- "name": "Gastos financieros - Gastos en operaciones .../ documentos vendidos o descontados",
- "root_type": "None"
- },
- {
- "name": "Gastos financieros - Gastos en operaciones .../ emisi\u00f3n y colocaci\u00f3n de instrumentos representativos de deuda y patrimonio",
- "root_type": "None"
- }
- ],
- "name": "Gastos financieros - Gastos en operaciones de endeudamiento y otros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos financieros - Gastos en operaciones de factoraje / gastos por menor valor ",
- "root_type": "None"
- }
- ],
- "name": "Gastos financieros - Gastos en operaciones de factoraje ",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
- "name": "Gastos ...- P\u00e9rdida por medici\u00f3n de activos y pasivos financieros al valor razonable / inversiones disponibles para la venta ",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- P\u00e9rdida por medici\u00f3n de activos y pasivos financieros al valor razonable / inversiones para negociaci\u00f3n ",
- "root_type": "None"
- }
- ],
- "name": "Gastos financieros - P\u00e9rdida por medici\u00f3n de activos y pasivos financieros al valor razonable",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos ...- Intereses por pr\u00e9stamos.../ contratos de arrendamiento financiero",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Intereses por pr\u00e9stamos .../ obligaciones comerciales (compra de mercaderia)",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Intereses por pr\u00e9stamos .../ otros instrumentos financieros por pagar (sobre giro bancario)",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Intereses por pr\u00e9stamos .../ obligaciones tributarias",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos ...- Intereses por ...- Prestamos de instituciones .../ otras entidades",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Intereses por ...- Prestamos de instituciones .../ instituciones financieras",
- "root_type": "None"
- }
- ],
- "name": "Gastos...- Intereses por pr\u00e9stamos .../ pr\u00e9stamos de instituciones financieras y otras entidades",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Intereses por pr\u00e9stamos .../ obligaciones emitidas",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Intereses por pr\u00e9stamos .../ documentos vendidos o descontados",
- "root_type": "None"
- }
- ],
- "name": "Gastos financieros - Intereses por pr\u00e9stamos y otras obligaciones",
- "root_type": "None"
- },
- {
- "name": "Gastos financieros - Diferencia de cambio",
- "root_type": "None"
- },
- {
- "name": "Gastos financieros - Descuentos concedidos por pronto pago",
- "root_type": "None"
- },
- {
- "name": "Gastos financieros - P\u00e9rdida por instrumentos financieros derivados",
- "root_type": "None"
- }
- ],
- "name": "Gastos financieros (gastos en operaciones de endudamiento, intereses,...)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / concesiones, licencias y otros derechos",
- "root_type": "None"
- },
- {
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- "root_type": "None"
- },
- {
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- "root_type": "None"
- },
- {
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- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / f\u00f3rmulas, dise\u00f1os y prototipos",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / patentes y propiedad industrial ",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de intangibles / amortizaci\u00f3n de intangibles, costo",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / patentes y propiedad industrial",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / otros activos intangibles",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / costos de exploraci\u00f3n y desarrollo",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / concesiones, licencias y otros derechos",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / programas de computadora (software)",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / f\u00f3rmulas, dise\u00f1os y prototipos",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de intangibles / amortizaci\u00f3n de intangibles, revaluaci\u00f3n",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Amortizaci\u00f3n de intangibles",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n / activos biol\u00f3gicos de origen vegetal",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n / activos biol\u00f3gicos de origen animal",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inversiones inmobiliarias / edificaciones",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de inversiones inmobiliarias",
- "root_type": "None"
- },
- {
- "children": [
- {
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- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / costos de exploraci\u00f3n y desarrollo",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / patentes y propiedad industrial",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / plusval\u00eda mercantil ",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / programas de computadora (software)",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / f\u00f3rmulas, dise\u00f1os y prototipos",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / concesiones, licencias y otros derechos",
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- }
- ],
- "name": "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de intangibles",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / equipo de transporte",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / equipos diversos",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / edificaciones",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / muebles y enseres",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / herramientas y unidades de reemplazo",
- "root_type": "None"
- }
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- "name": "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de inmuebles maquinaria y equipo ",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Deterioro del valor de los activos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa, cuentas por cobrar diversas, terceros",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa, cuentas por cobrar diversas, relacionadas ",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa, cuentas por cobrar comerciales, terceros ",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de .., cuentas por cobrar al personal, a los accionistas(socios)..",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / desvalorizaci\u00f3n de existencias",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n ../ desvalorizaci\u00f3n de inversiones mobiliarias, inversiones a ser mantenidas hasta el vencimento ",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n ../ desvalorizaci\u00f3n de inversiones ., instrumentos financieros representativos de derecho patrimonial",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / desvalorizaci\u00f3n de inversiones mobiliarias",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Valuaci\u00f3n de activos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para gastos de responsabilidad social",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para protecci\u00f3n y remediaci\u00f3n del medio ambiente, actualizaci\u00f3n financiera ",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para protecci\u00f3n y remediaci\u00f3n del medio ambiente, costo",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para protecci\u00f3n y remediaci\u00f3n del medio ambiente",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para garant\u00edas, costo ",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para garant\u00edas ",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Provisiones - Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del ..., actualizaci\u00f3n financiera",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Provisiones - Provisi\u00f3n para litigios / provisi\u00f3n para litigios, actualizaci\u00f3n financiera",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Provisones - Provisi\u00f3n para litigios / provisi\u00f3n para litigios, costo",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para litigios",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para reestructuraciones",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / otras provisiones",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Provisiones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
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- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inversiones inmobiliarias / edificaciones, costo",
- "root_type": "None"
- }
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- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inversiones inmobiliarias",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos adquiridos en arrendamiento .../ edificaciones",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos adquiridos en .../ maquinarias y equipos de explotaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos adquiridos en arrendamiento .../ equipos diversos",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos adquiridos en arrendamiento financiero ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / maquinarias y equipos de explotaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / herramientas y unidades de reemplazo",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / muebles y enseres",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / equipo de transporte",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / edificaciones",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / equipos diversos",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos adquiridos en arrendamiento financiero .../ edificaciones",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos adquiridos en arrendamiento financiero, inversiones inmobiliarias",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n .../ activos biol\u00f3gicos de origen animal ",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n .../ activos biol\u00f3gicos de origen vegetal ",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n, costo de financiaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ edificaciones",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ equipos diversos",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ equipo de transporte",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ maquinarias y equipos de explotaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ herramientas y unidades de reemplazo",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ muebles y enseres",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inmuebles, maquinaria y equipo, revaluaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ maquinarias y equipos de explotaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ edificaciones ",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inmuebles, maquinaria y equipo, costos de financiaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n .../ activos biol\u00f3gicos de origen vegetal",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n .../ activos biol\u00f3gicos de origen animal",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n, costo",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Depreciaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Agotamiento / agotamiento de recursos naturales adquiridos",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Agotamiento",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "COSTO DE PRODUCCI\u00d3N "
- },
- {
- "name": "OBLIGACIONES FINANCIERAS"
- },
- {
- "name": "ACTIVOS BIOL\u00d3GICOS"
- },
- {
- "name": "PRIMA POR OPERACIONES DE REPORTO"
- },
- {
- "name": "OTROS GASTOS"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "FISCALES"
- },
- {
- "name": "ORGANISMOS DE CONTROL"
- },
- {
- "name": "MUNICIPALES"
- },
- {
- "name": "PROPIEDADES DE INVERSI\u00d3N"
- },
- {
- "name": "ACTIVOS NO CORRIENTES "
- },
- {
- "name": "CUENTAS POR COBRAR"
- },
- {
- "name": "COSTO DE VENTAS"
- }
- ],
- "name": "P\u00c9RDIDA POR MEDICI\u00d3N DE ACTIVOS NO FINANCIEROS AL VALOR RAZONABLE"
- },
- {
- "children": [
- {
- "name": "ARRENDAMIENTOS"
- },
- {
- "name": "POR PUBLICIDAD"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "SEGUROS"
- },
- {
- "name": "MATERIALES Y SUMINISTROS"
- },
- {
- "name": "SERVICIOS Y MANTENIMIENTO"
- },
- {
- "name": "DEPRECIACI\u00d3N"
- },
- {
- "name": "AMORTIZACIONES"
- },
- {
- "name": "PROVISIONES"
- }
- ],
- "name": "GASTOS GENERALES"
- },
- {
- "children": [
- {
- "name": "ACTIVOS DE EXPLORACI\u00d3N Y EVALUACI\u00d3N MINERA"
- },
- {
- "name": "PLUSVAL\u00cdA MERCANTIL (GOODWILL)"
- },
- {
- "name": "ACTIVOS BIOL\u00d3GICOS"
- },
- {
- "name": "PROPIEDADES DE INVERSI\u00d3N"
- },
- {
- "name": "CUENTAS Y DOCUMENTOS POR COBRAR"
- },
- {
- "name": "EXISTENCIAS"
- },
- {
- "name": "PROPIEDADES PLANTA Y EQUIPO"
- }
- ],
- "name": "GASTOS POR DETERIORO"
- }
- ],
- "name": "GASTOS"
- },
- {
- "children": [
- {
- "name": "Ingresos financieros - Ingresos en operaciones de factoraje (factoring)",
- "root_type": "Income"
- },
- {
- "name": "Ingresos financieros - Dividendos ",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos financieros - Participaci\u00f3n en.../Participaci\u00f3n en result de subsidiarias y asociadas bajo m\u00e9todo de valor patrimonial",
- "root_type": "Income"
- },
- {
- "name": "Ingresos financieros - Participaci\u00f3n en.../Ingresos por participaciones en negocios conjuntos",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos financieros - Participaci\u00f3n en resultados de entidades relacionadas",
- "root_type": "None"
- },
- {
- "name": "Ingresos financieros - Ganancia por instrumento financiero derivado",
- "root_type": "Income"
- },
- {
- "name": "Ingresos financieros - Diferencia en Cambio (desajuste)",
- "root_type": "Income"
- },
- {
- "name": "Ingresos financieros - Descuentos obtenidos por pronto pago",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos financieros - Ganancia por.../Inversiones disponibles para la venta",
- "root_type": "Income"
- },
- {
- "name": "Ingresos financieros - Ganancia por.../Inversiones mantenidas para negociaci\u00f3n ",
- "root_type": "Income"
- },
- {
- "name": "Ingresos financieros - Ganancia por.../Otras",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos financieros - Ganancia por medici\u00f3n de activos y pasivos financieros al valor razonable",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ingresos ...- Rendimientos ganados / inversiones a ser mantenidas hasta vencimiento",
- "root_type": "Income"
- },
- {
- "name": "Ingresos ...- Rendimientos ganados / pr\u00e9stamos otorgados (Intereses Moratorios)",
- "root_type": "Income"
- },
- {
- "name": "Ingresos ...- Rendimientos ganados / instrumentos financieros representativos de derecho patrimonial",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos ...- Rendimientos ganados / cuentas por cobrar comerciales / Devengado",
- "root_type": "Income"
- },
- {
- "name": "Ingresos ...- Rendimientos ganados / cuentas por cobrar comerciales / Por Devengar",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos ...- Rendimientos ganados / cuentas por cobrar comerciales",
- "root_type": "None"
- },
- {
- "name": "Ingresos ...- Rendimientos ganados / dep\u00f3sitos en instituciones financieras",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos financieros - Rendimientos Ganados (moras e intereses cobrados)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ingresos...- Otros ingresos ... /ingresos financieros en medici\u00f3n a valor descontado (venta al cr\u00e9dito)",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos financieros - Otros ingresos financieros",
- "root_type": "None"
- }
- ],
- "name": "Ingresos financieros ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / productos terminados",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Activos biol\u00f3gicos",
- "root_type": "Income"
- },
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Inversiones inmobiliarias",
- "root_type": "Income"
- },
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Inmuebles, maquinaria y equipo",
- "root_type": "Income"
- },
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Intangibles",
- "root_type": "Income"
- }
- ],
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta ",
- "root_type": "None"
- },
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / mercader\u00edas",
- "root_type": "Income"
- }
- ],
- "name": "Ganancia por medici\u00f3n activos no financieros al valor razonable - Activo realizable ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ganancia por medici\u00f3n ...- Activo inmovilizado / activos biol\u00f3gicos",
- "root_type": "Income"
- },
- {
- "name": "Ganancia por medici\u00f3n ...- Activo inmovilizado / inversiones inmobiliarias",
- "root_type": "Income"
- }
- ],
- "name": "Ganancia por medici\u00f3n de activos no financieros al valor razonable - Activo inmovilizado",
- "root_type": "None"
- }
- ],
- "name": "Ganancia por medici\u00f3n de activos no financieros al valor razonable",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de intangibles",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de inversiones inmobiliarias",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de inmuebles, maquinaria y equipo",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de activos biol\u00f3gicos",
- "root_type": "Income"
- }
- ],
- "name": "Otros ingresos ...- Recuperaci\u00f3n de deterioro de cuentas de activos inmovilizados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n ... /cuentas de cobranza dudosa",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n .../ desvalorizaci\u00f3n de existencias",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n .../ desvalorizaci\u00f3n de inversiones mobiliarias",
- "root_type": "Income"
- }
- ],
- "name": "Otros ingresos ...- Recuperaci\u00f3n de cuentas de valuaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros ingresos ...- Alquileres / equipos diversos",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Alquileres / terrenos",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Alquileres / equipo de transporte",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Alquileres / edificaciones",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Alquileres / maquinarias y equipos de explotaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Otros ingresos de gesti\u00f3n - Alquileres",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / donaciones",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / reclamos al seguro",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / sudsidios gubernamentales ",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / otros ingresos de gesti\u00f3n",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / dividendos de acciones preferentes ( )",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / interes minoritario ( )",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / resultados por exposici\u00f3n a la inflaci\u00f3n ( )",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / ingresos extraordinarios ( )",
- "root_type": "Income"
- }
- ],
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / otros ingresos de gesti\u00f3n",
- "root_type": "None"
- }
- ],
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ inmuebles, maquinaria y equipo intangible",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ inversiones inmobiliarias",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ intangibles",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ activos biol\u00f3gicos",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ inversiones mobiliarias",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ activos adquiridos en arrendamiento financiero",
- "root_type": "Expense"
- }
- ],
- "name": "Otros ingresos ...- Enajenaci\u00f3n de activos inmovilizados ",
- "root_type": "None"
- },
- {
- "name": "Otros ingresos de gesti\u00f3n - Regalias",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos de gesti\u00f3n - Servicios en beneficio del personal",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos de gesti\u00f3n - Comisiones y corretajes",
- "root_type": "Income"
- }
- ],
- "name": "Otros ingresos de gesti\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Descuentos ...- Descuentos,rebajas y bonificaciones concedidos / relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Descuentos ...- Descuentos,rebajas y bonificaciones concedidos / terceros",
- "root_type": "Income"
- }
- ],
- "name": "Descuentos ...- Descuentos,rebajas y bonificaciones concedidos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "T\u00edtulos de Renta Fija",
- "root_type": "Asset"
- },
- {
- "name": "T\u00edtulos de Renta Variable",
- "root_type": "Asset"
- },
- {
- "name": "Depositos en efectivo",
- "root_type": "Asset"
- }
- ],
- "name": "En Custodia",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "T\u00edtulos de Renta Variable",
- "root_type": "Asset"
- },
- {
- "name": "Depositos en efectivo",
- "root_type": "Asset"
- },
- {
- "name": "T\u00edtulos de Renta Fija",
- "root_type": "Asset"
- }
- ],
- "name": "En Garant\u00eda",
- "root_type": "Asset"
- }
- ],
- "name": "VALORES Y BIENES RECIBIDOS DE TERCEROS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Administraci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Garant\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Inmobiliario",
- "root_type": "Asset"
- },
- {
- "name": "Titularizaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Fideicomisos mercantiles inscritos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Garant\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Administraci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Inmobiliario",
- "root_type": "Asset"
- }
- ],
- "name": "Encargos fiduciarios inscritos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Inmobiliario",
- "root_type": "Asset"
- },
- {
- "name": "Inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Administraci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Garant\u00eda",
- "root_type": "Asset"
- }
- ],
- "name": "Encargos fiduciarios no inscritos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Garant\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Administraci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Inmobiliario",
- "root_type": "Asset"
- }
- ],
- "name": "Fideicomisos mercantiles no inscritos",
- "root_type": "Asset"
- }
- ],
- "name": "Patrimonio de Negocios Fiduciarios"
- },
- {
- "name": "Intermediaci\u00f3n de valores"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intereses",
- "root_type": "Asset"
- },
- {
- "name": "Principal",
- "root_type": "Asset"
- }
- ],
- "name": "Fondos Colectivos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Principal",
- "root_type": "Asset"
- },
- {
- "name": "Intereses",
- "root_type": "Asset"
- }
- ],
- "name": "Fondos Administrados",
- "root_type": "Asset"
- }
- ],
- "name": "Patrimonio de Fondos de Inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Principal",
- "root_type": "Asset"
- },
- {
- "name": "Intereses",
- "root_type": "Asset"
- }
- ],
- "name": "Administraci\u00f3n de portafolio "
- }
- ],
- "name": "ADMINISTRACION DE RECURSOS DE TERCEROS"
- }
- ],
- "name": "Descuentos, rebajas y bonificaciones concedidos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Descuentos ...- Descuentos,rebajas y bonificaciones obtenidos / terceros",
- "root_type": "Income"
- },
- {
- "name": "Descuentos ...- Descuentos,rebajas y bonificaciones obtenidos / relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Descuentos ...- Descuentos, rebajas y bonificaciones obtenidos",
- "root_type": "None"
- }
- ],
- "name": "Descuentos, rebajas y bonificaciones obtenidos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo de origen animal ",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo de origen vegetal",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado - Activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n .../ costos de financiaci\u00f3n inversiones inmobiliarias, edificaciones",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, inversiones inmobiliarias",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, intangibles",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, activos biol\u00f3gicos en desarrollo, de origen vegetal",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, activos biol\u00f3gicos en desarrollo, de origen animal",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, activos biol\u00f3gicos en desarrollo ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, inmuebles, maquinaria y equipo, edificaciones ",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, inmuebles, ..., maquinarias y otros equipos de explotaci\u00f3n ",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, inmuebles, maquinaria y equipo",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado - Costos de financiaci\u00f3n capitalizados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / maquinarias y otros equipos de explotaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / otros equipos ",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipo de comunicaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipos diversos ",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / muebles y enseres",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipo de transporte",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipo de seguridad",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / edificaciones",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado - Inmuebles, maquinaria y equipo",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Intangibles / programas de computadora (software)",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Intangibles / costos de exploraci\u00f3n y desarrollo",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos ",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado - Intangibles",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Producc\u00edon de activo ...- Inversiones inmobiliarias / edificaciones",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado - Inversiones inmobiliarias",
- "root_type": "None"
- },
- {
- "name": "Acreedores por contra",
- "root_type": "Asset"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Bienes en garant\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Valores en garant\u00eda",
- "root_type": "Asset"
- }
- ],
- "name": "VALORES Y BIENES PROPIOS EN PODER DE TERCEROS"
- },
- {
- "children": [
- {
- "name": "Emisiones no colocadas ",
- "root_type": "Asset"
- }
- ],
- "name": "EMISIONES NO COLOCADAS"
- },
- {
- "children": [
- {
- "name": "Colaterales de las operaciones de reporto burs\u00e1til",
- "root_type": "Asset"
- }
- ],
- "name": "COLATERALES DE LAS OPERACIONES DE REPORTO BURSATIL"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de existencias de servicios",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Derechos sobre instrumentos financieros derivados",
- "root_type": "Asset"
- }
- ],
- "name": "OTRAS CUENTAS DE ORDEN DEUDORAS"
- },
- {
- "name": "Documentos Endosados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n ... / envases",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n ... / embalajes",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de envases y embalajes",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / existencias de productos en proceso ",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos agropecuarios y pisc\u00edcolas en proceso",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos extra\u00eddos en proceso de transformaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / otros productos en proceso ",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos inmuebles en proceso",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos en proceso de manufactura ",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de subproductos .../ desechos y desperdicios",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de subproductos .../ sub productos",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de subproductos, desechos y desperdicios",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de la producc\u00edon almacenada - Variaci\u00f3n de productos terminados / productos de extracci\u00f3n terminados",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / existencias de servicios terminados ",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / productos inmuebles terminados ",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / productos agropecuarios y pisc\u00edcolas terminados ",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / productos manufacturados",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas - Subproductos, desechos ... / subproductos, terceros",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Subproductos, desechos ... / subproductos, relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Subproductos , desechos y desperdicios / subproductos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Subproductos, desechos... / desechos y desperdicios, terceros ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Subproductos, desechos... / desechos y desperdicios, relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Subproductos , desechos y desperdicios / desechos y desperdicios",
- "root_type": "None"
- }
- ],
- "name": "Ventas - Subproductos, desechos y desperdicios",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Prestaci\u00f3n de servicios / terceros",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Prestaci\u00f3n de servicios / relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Prestaci\u00f3n de servicios",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas - Productos terminados / productos de extracci\u00f3n terminados, relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Productos terminados / productos de extracci\u00f3n terminados, terceros",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Productos terminados / productos de extracci\u00f3n terminados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Productos terminados / existencias de servicios, relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Productos terminados / existencias de servicios, terceros",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Productos terminados / existencias de servicios terminados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Productos terminados / productos inmuebles terminados, terceros",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Productos terminados / productos inmuebles terminados, relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Productos terminados / productos inmuebles terminados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, terceros",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Productos terminados / productos manufacturados, terceros",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Productos terminados / productos manufacturados, relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Productos terminados - Productos manufacturados ",
- "root_type": "None"
- }
- ],
- "name": "Ventas - Productos terminados ",
- "root_type": "None"
- },
- {
- "name": "Ventas - Software",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas - Devoluciones - Prestaci\u00f3n de servicios / terceros",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones - Prestaci\u00f3n de servicios / relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones - Prestaci\u00f3n de servicios ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Subproductos, desechos .../ subproductos",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Subproductos, desechos ... / desechos y desperdicios",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones ...- Subproductos, desechos y desperdicios, terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas agropecuarias y pisc\u00edcolas ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas otras ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas de extracc\u00edon ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas inmuebles ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercaderias relacionadas / mercader\u00edas manufacturadas ",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones sobre ventas / mercader\u00edas relacionadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Subproductos, desechos .../ subproductos ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Subproductos, desechos ... / desechos y desperdicios ",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones ...- Subproductos, desechos y desperdicios, relacionadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Productos terminados .../ productos inmuebles terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados .../ existencias de servicios terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados .../ productos agropecuarios y pisc\u00edcolas terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados .../ productos de extracc\u00edon terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados .../ productos manufacturados",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones ...- Productos terminados, relacionadas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Productos terminados terceros / productos agropecuarios y pisc\u00edcolas terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados terceros / existencias de servicios terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados terceros / productos de extracc\u00edon terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados terceros / productos manufacturados ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados terceros / productos inmuebles terminados",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones sobre ventas / productos terminados terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas de extracc\u00edon",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas otras",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas inmuebles",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas manufacturadas - Categoria de productos 01",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas manufacturadas ",
- "root_type": "None"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas agropecuarias y pisc\u00edcolas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones sobre ventas - Mercader\u00edas terceros",
- "root_type": "None"
- }
- ],
- "name": "Ventas - Devoluciones sobre ventas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas otras, relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas otras, terceros (Venta Diferida)",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas otras",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, terceros",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas, relacionadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas terceros - Categoria de productos 01",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas, terceros",
- "root_type": "None"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas inmuebles, relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas inmuebles, terceros",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas inmuebles",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, terceros",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n",
- "root_type": "None"
- }
- ],
- "name": "Ventas - Mercader\u00edas",
- "root_type": "None"
- }
- ],
- "name": "Ventas (Ingresos)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Impuesto a la ...- Impuesto a la renta /diferido",
- "root_type": "Expense"
- },
- {
- "name": "Impuesto a la ...- Impuesto a la renta /corriente",
- "root_type": "Expense"
- }
- ],
- "name": "Impuesto a la renta ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Determinaci\u00f3n del resultado del ejercicio - Utilidad",
- "root_type": "Income"
- },
- {
- "name": "Determinaci\u00f3n del resultado del ejercicio - P\u00e9rdida",
- "root_type": "Income"
- }
- ],
- "name": "Determinaci\u00f3n del resultado del ejercicio",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valor agregado - Valor agregado",
- "root_type": "None"
- }
- ],
- "name": "Valor agregado",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Margen comercial - Margen comercial",
- "root_type": "None"
- }
- ],
- "name": "Margen comercial (Saldos intermediarios de gesti\u00f3n)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Producci\u00f3n del ejercicio - Producci\u00f3n de servicios ",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n del ejercicio - Producci\u00f3n de activo inmovilizado",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n del ejercicio - Producci\u00f3n de bienes",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n del ejercicio",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Participaciones de ...- Participaci\u00f3n de los trabajadores / corriente",
- "root_type": "Expense"
- },
- {
- "name": "Participaciones de ...- Participaci\u00f3n de los trabajadores / diferida",
- "root_type": "Expense"
- }
- ],
- "name": "Participaciones de los trabajadores",
- "root_type": "None"
- }
- ],
- "name": "Cuentas de Ganancias y Perdidas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Acreedoras por el contrario",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores entregados - Activos realizables entregados en consignaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores entregados - Letras o efectos descontados y responsabilidad / reponsb. por LT o efectos desc. 00.2.000",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Letras o efectos descontados y responsabilidad / LT/.o efectos descontados 00.1.000",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores entregados - Letras o efectos descontados y responsabilidad ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores entregados - Bienes en pr\u00e9stamo, custodia y no capitalizables / bienes en custodia ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Bienes en pr\u00e9stamo, custodia y no capitalizables / bienes en pr\u00e9stamo ",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores entregados - Bienes en pr\u00e9stamo, custodia y no capitalizables ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / intangibles ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / cuentas por cobrar ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / existencias",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / inversi\u00f3n mobiliaria ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / inmuebles, maquinaria y equipo",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / cartas fianza ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / inversi\u00f3n inmobiliaria ",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda ",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores entregados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compromisos sobre instrumentos financieros derivados - Contratos a futuro",
- "root_type": "None"
- },
- {
- "name": "Compromisos sobre instrumentos financieros derivados - Permutas financieras (swap)",
- "root_type": "None"
- },
- {
- "name": "Compromisos sobre instrumentos financieros derivados - Contratos a t\u00e9rmino (forward) ",
- "root_type": "None"
- },
- {
- "name": "Compromisos sobre instrumentos financieros derivados - Contratos de opci\u00f3n ",
- "root_type": "None"
- }
- ],
- "name": "Compromisos sobre instrumentos financieros derivados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores recibidos - Activos realizables recibidos en consignaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores ...- Bienes de uso / bienes recibidos por embargos, 00.5.001",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Bienes de uso / respons. por bienes recib. p, 00.6.001",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores ...- Bienes de uso / respons. control bienes de uso, bienes de uso muebles enseres, 00.4.001",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Bienes de uso / respons. control bienes de uso, bienes de uso equipos diversos, 00.4.002",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores ...- Bienes de uso / respons. control bienes de uso, 00.4.000",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores ...- Bienes de uso / inventario de bienes de uso, muebles y enseres, 00.3.001",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Bienes de uso / inventario de bienes de uso, equipos diversos, 00.3.002",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores ...- Bienes de uso / inventario de bienes de uso, 00.3.000",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores recibidos - Bienes de uso ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores ...- Bienes recibidos en pr\u00e9stamo y custodia / bienes recibidos en custodia ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Bienes recibidos en pr\u00e9stamo y custodia / bienes recibidos en pr\u00e9stamo ",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores recibidos - Bienes recibidos en pr\u00e9stamo y custodia ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / existencias",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / inversi\u00f3n mobiliaria ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / inversi\u00f3n inmobiliaria ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / inmuebles, maquinaria y equipo ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / intangibles",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / cuentas por cobrar ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / cartas fianza",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores recibidos - Valores y bienes recibidos en garant\u00eda ",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores recibidos ",
- "root_type": "None"
- },
- {
- "name": "Cuentas de orden acreedoras ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otras cuentas de orden acreedoras - Diversas",
- "root_type": "None"
- }
- ],
- "name": "Otras cuentas de orden acreedoras ",
- "root_type": "None"
- },
- {
- "name": "Deudoras por contra ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Derechos sobre instrumentos financieros derivados - Contratos a t\u00e9rmino (forward)",
- "root_type": "None"
- },
- {
- "name": "Derechos sobre instrumentos financieros derivados - Contratos de opci\u00f3n ",
- "root_type": "None"
- },
- {
- "name": "Derechos sobre instrumentos financieros derivados - Permutas financieras (swap) ",
- "root_type": "None"
- },
- {
- "name": "Derechos sobre instrumentos financieros derivados - Contratos a futuro ",
- "root_type": "None"
- }
- ],
- "name": "Derechos sobre instrumentos financieros derivados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otras cuentas de orden deudoras - Diversas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otras cuentas de orden deudoras - Bienes dados de baja / suministros ",
- "root_type": "None"
- },
- {
- "name": "Otras cuentas de orden deudoras - Bienes dados de baja / inmuebles, maquinaria y equipo",
- "root_type": "None"
- }
- ],
- "name": "Otras cuentas de orden deudoras - Bienes dados de baja ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otras cuentas de orden deudoras - Contratos aprobados / contratos en ejecuci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Otras cuentas de orden deudoras - Contratos aprobados / contratos en tr\u00e1mite ",
- "root_type": "None"
- }
- ],
- "name": "Otras cuentas de orden deudoras - Contratos aprobados ",
- "root_type": "None"
- }
- ],
- "name": "Otras cuentas de orden deudoras",
- "root_type": "None"
- }
- ],
- "name": "Cuentas de Orden",
- "root_type": "None"
- }
- ],
- "name": "Per\u00fa - PCGE 2010",
- "root_type": "None"
- }
-}
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/charts/ec_ec_chart_template.json b/erpnext/setup/doctype/company/charts/ec_ec_chart_template.json
deleted file mode 100644
index 5332b72..0000000
--- a/erpnext/setup/doctype/company/charts/ec_ec_chart_template.json
+++ /dev/null
@@ -1,11 +0,0 @@
-{
- "name": "Ecuador - Chart of Accounts",
- "root": {
- "children": [
- {
- "name": "CUENTAS DE ORDEN"
- }
- ],
- "name": "PLAN DE CTAS. ECUADOR"
- }
-}
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/charts/fr_l10n_fr_pcg_chart_template.json b/erpnext/setup/doctype/company/charts/fr_l10n_fr_pcg_chart_template.json
deleted file mode 100644
index 67a8b01..0000000
--- a/erpnext/setup/doctype/company/charts/fr_l10n_fr_pcg_chart_template.json
+++ /dev/null
@@ -1,9881 +0,0 @@
-{
- "name": "Plan Comptable G\u00e9n\u00e9ral (France)",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Venituri din sconturi obtinute",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Venituri din actiuni detinute la entitatile afiliate",
- "root_type": "Income"
- },
- {
- "name": "Revenus sur autres formes de participation ",
- "root_type": "Income"
- },
- {
- "name": "Revenus des cr\u00e9ances rattach\u00e9es \u00e0 des participations",
- "root_type": "Income"
- },
- {
- "name": "Venituri din interese de participare",
- "root_type": "Income"
- }
- ],
- "name": "Venituri din imobilizari financiare"
- },
- {
- "children": [
- {
- "name": "Revenus des titres immobilis\u00e9s",
- "root_type": "Income"
- },
- {
- "name": "Revenus des pr\u00eats",
- "root_type": "Income"
- },
- {
- "name": "Revenus des cr\u00e9ances immobilis\u00e9es",
- "root_type": "Income"
- }
- ],
- "name": "Venituri din investitii financiare pe termen scurt",
- "root_type": "Income"
- },
- {
- "name": "Alte venituri financiare",
- "root_type": "Income"
- },
- {
- "name": "Venituri din diferente de curs valutar",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Revenus des cr\u00e9ances diverses",
- "root_type": "Income"
- },
- {
- "name": "Revenus des cr\u00e9ances commerciales ",
- "root_type": "Income"
- }
- ],
- "name": "Venituri din creante imobilizate",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Venituri din imobilizari financiare cedate",
- "root_type": "Income"
- },
- {
- "name": "Castiguri din investitii pe termen scurt cedate",
- "root_type": "Income"
- }
- ],
- "name": "Venituri din investitii financiare cedate"
- },
- {
- "name": "Venituri din dobanzi",
- "root_type": "Income"
- }
- ],
- "name": "VENITURI FINANCIARE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Venituri din subventii de exploatare pentru alte cheltuieli externe",
- "root_type": "Income"
- },
- {
- "name": "Venituri din subventii de exploatare aferente altor venituri",
- "root_type": "Income"
- },
- {
- "name": "Venituri din subventii de exploatare pentru asigurari si protectie sociala",
- "root_type": "Income"
- },
- {
- "name": "Venituri din subventii de exploatare pentru dobanda datorata",
- "root_type": "Income"
- },
- {
- "name": "Venituri din subventii de exploatare pentru materii prime si materiale consumabile ",
- "root_type": "Income"
- },
- {
- "name": "Venituri din subventii de exploatare pentru alte cheltuieli de exploatare",
- "root_type": "Income"
- },
- {
- "name": "Venituri din subventii de exploatare aferente cifrei de afaceri",
- "root_type": "Income"
- },
- {
- "name": "Venituri din subventii de exploatare pentru plata personalului",
- "root_type": "Income"
- }
- ],
- "name": "Venituri din subventii de exploatare"
- }
- ],
- "name": "VENITURI DIN SUBVENTII DE EXPLOATARE"
- }
- ],
- "name": "CONTURI DE VENITURI"
- },
- {
- "name": "CONTURI DE CHELTUIELI"
- }
- ],
- "name": "Conturile de venituri si cheltuieli"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Diferente de pret la materii prime si materiale"
- },
- {
- "name": "Materiale de natura obiectelor de inventar"
- },
- {
- "children": [
- {
- "name": "Seminte si materiale de plantat"
- },
- {
- "name": "Combustibili"
- },
- {
- "name": "Materiale auxiliare"
- },
- {
- "name": "Furaje"
- },
- {
- "name": "Alte materiale consumabile"
- },
- {
- "name": "Materiale pentru ambalat"
- },
- {
- "name": "Piese de schimb"
- }
- ],
- "name": "Materiale consumabile"
- },
- {
- "name": "Materii prime"
- }
- ],
- "name": "STOCURI DE MATERII PRIME SI MATERIALE"
- }
- ],
- "name": "CONTURI DE STOCURI SI PRODUCTIE IN CURS DE EXECUTIE"
- },
- {
- "name": "CONTURI DE IMOBILIZARI"
- },
- {
- "name": "CONTURI DE TREZORERIE"
- },
- {
- "name": "Conturi de capitaluri"
- },
- {
- "name": "CONTURI DE TERTI"
- }
- ],
- "name": "Conturi de bilant"
- }
- ],
- "name": "Conturi financiare"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Decontari privind interesele de participare"
- },
- {
- "name": "OP\u00c9RATIONS AVEC LES AUTRES ORGANISMES INTERNATIONAUX"
- },
- {
- "children": [
- {
- "name": "Provisions pour garanties donn\u00e9es aux clients"
- },
- {
- "name": "Provisions pour amendes, doubles droits et p\u00e9nalit\u00e9s"
- },
- {
- "name": "Autres provisions pour risques et charges"
- },
- {
- "name": "Provisions pour pertes de change"
- },
- {
- "name": "Provisions pour imp\u00f4ts"
- },
- {
- "name": "Provisions pour litiges"
- }
- ],
- "name": "Autres provisions pour risques et charges"
- },
- {
- "children": [
- {
- "name": "Dobanzi aferente decontarilor intre entitatile afiliate"
- },
- {
- "name": "Decontari privind interesele de participare"
- },
- {
- "name": "Dobanzi aferente decontarilor privind interesele de participare"
- },
- {
- "name": "Decontari intre entitatile afiliate"
- }
- ],
- "name": "OP\u00c9RATIONS AVEC LES ORGANISMES AFRICAINS"
- },
- {
- "name": "Dividende de plata"
- },
- {
- "children": [
- {
- "name": "Actionari/asociati dobanzi la conturi curente"
- },
- {
- "name": "Actionari/asociati - conturi curente"
- }
- ],
- "name": "Sume datorate actionarilor/asociatilor"
- },
- {
- "children": [
- {
- "name": "Organismes internationaux, subventions \u00e0 recevoir"
- },
- {
- "name": "Organismes internationaux, fonds de dotation \u00e0 recevoir"
- },
- {
- "name": "Int\u00e9r\u00eats courus"
- }
- ],
- "name": "ORGANISMES INTERNATIONAUX, FONDS DE DOTATION ET SUBVENTIONS \u00c0 RECEVOIR"
- },
- {
- "children": [
- {
- "name": "Actionnaires d\u00e9faillants"
- },
- {
- "name": "Associ\u00e9s - Versements re\u00e7us sur augmentation de capital"
- },
- {
- "children": [
- {
- "name": "Apports en num\u00e9raire"
- },
- {
- "name": "Apports en nature"
- }
- ],
- "name": "Associ\u00e9s - Comptes d'apport en soci\u00e9t\u00e9"
- },
- {
- "name": "Associ\u00e9s - Capital \u00e0 rembourser"
- },
- {
- "name": "Associ\u00e9s - Versements anticip\u00e9s"
- },
- {
- "children": [
- {
- "name": "Associ\u00e9s - Capital appel\u00e9, non vers\u00e9"
- },
- {
- "name": "Actionnaires - Capital souscrit et appel\u00e9, non vers\u00e9"
- }
- ],
- "name": "Apporteurs - Capital appel\u00e9, non vers\u00e9"
- }
- ],
- "name": "Decontari cu actionarii/asociatii privind capitalul"
- }
- ],
- "name": "ORGANISMES INTERNATIONAUX"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Autres repr\u00e9sentants du personnel"
- },
- {
- "name": "D\u00e9l\u00e9gu\u00e9s du personnel"
- },
- {
- "name": "Syndicats et Comit\u00e9s d'entreprises, d'\u00c9tablissement"
- }
- ],
- "name": "REPR\u00c9SENTANTS DU PERSONNEL"
- },
- {
- "children": [
- {
- "name": "Alte creante in legatura cu personalul"
- },
- {
- "name": "Produits \u00e0 recevoir"
- },
- {
- "name": "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer"
- },
- {
- "name": "Dettes provisionn\u00e9es pour participation des salari\u00e9s aux r\u00e9sultats",
- "root_type": "Liability"
- },
- {
- "name": "Autres Charges \u00e0 payer"
- }
- ],
- "name": "PERSONNEL, CHARGES \u00c0 PAYER ET PRODUITS \u00c0 RECEVOIR"
- },
- {
- "name": "PERSONNEL \u2013 D\u00c9P\u00d4TS"
- },
- {
- "children": [
- {
- "name": "R\u00e9serve sp\u00e9ciale",
- "root_type": "Liability"
- },
- {
- "name": "Organismes sociaux rattach\u00e9s \u00e0 l'entreprise"
- },
- {
- "name": "Assistance m\u00e9dicale"
- },
- {
- "name": "Allocations familiales"
- },
- {
- "name": "Autres oeuvres sociales internes"
- }
- ],
- "name": "PERSONNEL, OEUVRES SOCIALES INTERNES"
- },
- {
- "name": "PERSONNEL, R\u00c9MUN\u00c9RATIONS DUES"
- },
- {
- "children": [
- {
- "name": "Personnel, acomptes"
- },
- {
- "name": "Personnel, avances"
- },
- {
- "name": "Frais avanc\u00e9s et fournitures au personnel"
- }
- ],
- "name": "PERSONNEL, AVANCES ET ACOMPTES"
- },
- {
- "name": "PERSONNEL, PARTICIPATION AUX B\u00c9N\u00c9FICES"
- },
- {
- "children": [
- {
- "name": "Personnel, saisies-arr\u00eats"
- },
- {
- "name": "Personnel, avis \u00e0 tiers d\u00e9tenteur"
- },
- {
- "name": "Personnel, oppositions"
- }
- ],
- "name": "PERSONNEL, OPPOSITIONS, SAISIES-ARR\u00caTS"
- }
- ],
- "name": "PERSONNEL"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cr\u00e9ances litigieuses"
- },
- {
- "name": "Cr\u00e9ances douteuses"
- }
- ],
- "name": "CR\u00c9ANCES CLIENTS LITIGIEUSES OU DOUTEUSES"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances en compte"
- },
- {
- "name": "Effets \u00e0 recevoir"
- }
- ],
- "name": "CR\u00c9ANCES SUR CESSIONS D'IMMOBILISATIONS"
- },
- {
- "name": "Clients et comptes rattach\u00e9s "
- },
- {
- "name": "Efecte de primit de la clienti"
- },
- {
- "children": [
- {
- "name": "Clients - Groupe"
- },
- {
- "name": "Clients, \u00c9tat et Collectivit\u00e9s publiques"
- },
- {
- "name": "Clients"
- },
- {
- "name": "Clients, d\u00e9gr\u00e8vement de Taxes sur la Valeur Ajout\u00e9e (T.V.A.)"
- },
- {
- "name": "Clients, organismes internationaux"
- },
- {
- "name": "Clients - Ventes de biens ou de prestations de services"
- },
- {
- "name": "Clienti"
- },
- {
- "name": "Client, retenues de garantie"
- }
- ],
- "name": "CLIENTS"
- },
- {
- "children": [
- {
- "name": "Clients, factures \u00e0 \u00e9tablir"
- },
- {
- "name": "Clients - Int\u00e9r\u00eats courus"
- },
- {
- "name": "Clients, int\u00e9r\u00eats courus"
- }
- ],
- "name": "CLIENTS, PRODUITS \u00c0 RECEVOIR"
- },
- {
- "name": "CLIENTS, \u00c9FFETS ESCOMPT\u00c9S NON \u00c9CHUS"
- },
- {
- "children": [
- {
- "name": "\u00c9tat et Collectivit\u00e9s publiques, Effets \u00e0 recevoir"
- },
- {
- "name": "Organismes Internationaux, Effets \u00e0 recevoir"
- },
- {
- "name": "Clients - Groupe, Effets \u00e0 recevoir"
- },
- {
- "name": "Clients, Effets \u00e0 recevoir"
- }
- ],
- "name": "CLIENTS, \u00c9FFETS \u00c0 RECEVOIR EN PORTEFEUILLE"
- },
- {
- "children": [
- {
- "name": "Clients - Groupe, avances et acomptes re\u00e7us"
- },
- {
- "name": "Clients, avances et acomptes re\u00e7us"
- },
- {
- "name": "Clients - Autres avoirs ",
- "root_type": "Asset"
- },
- {
- "name": "Clients - Dettes pour emballages et mat\u00e9riels consign\u00e9s ",
- "root_type": "Asset"
- },
- {
- "name": "Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s"
- },
- {
- "name": "Rabais, Remises, Ristournes et autres avoirs \u00e0 accorder"
- }
- ],
- "name": "CLIENTS CR\u00c9DITEURS"
- }
- ],
- "name": "CLIENTS ET COMPTES RATTACH\u00c9S"
- },
- {
- "children": [
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES FOURNISSEURS"
- },
- {
- "children": [
- {
- "name": "Autres comptes d\u00e9biteurs"
- },
- {
- "name": "Associ\u00e9s, comptes courants"
- },
- {
- "name": "Associ\u00e9s, op\u00e9rations faites en commun"
- },
- {
- "name": "Groupe, comptes courants"
- },
- {
- "name": "Cr\u00e9ances sur cessions de valeurs mobili\u00e8res de placement"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES ASSOCI\u00c9S ET GROUPE"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES D\u00c9BITEURS DIVERS"
- },
- {
- "children": [
- {
- "name": "Sur op\u00e9rations H.A.O."
- },
- {
- "name": "Sur op\u00e9rations d'exploitation"
- }
- ],
- "name": "RISQUES PROVISIONN\u00c9S"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances sur cessions d'immobilisations"
- },
- {
- "name": "Cr\u00e9ances sur cessions de titres de placement"
- },
- {
- "name": "Autres cr\u00e9ances H.A.O."
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES DE CR\u00c9ANCES H.A.O."
- },
- {
- "children": [
- {
- "name": "Op\u00e9rations faites en commun et en GIE",
- "root_type": "Liability"
- },
- {
- "name": "Comptes du groupe",
- "root_type": "Liability"
- },
- {
- "name": "Comptes courants des associ\u00e9s",
- "root_type": "Liability"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES ORGANISMES INTERNATIONAUX"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES \u00c9TAT ET COLLECTIVIT\u00c9S PUBLIQUES"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES ORGANISMES SOCIAUX"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES PERSONNEL"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances douteuses"
- },
- {
- "name": "Cr\u00e9ances litigieuses"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES CLIENTS"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS ET RISQUES PROVISIONN\u00c9S (TIERS)"
- },
- {
- "children": [
- {
- "name": "DETTES SUR ACQUISITION DE TITRES DE PLACEMENT"
- },
- {
- "name": "Quotas d'\u00e9mission allou\u00e9s par l'\u00c9tat"
- },
- {
- "name": "AUTRES DETTES HORS ACTIVITES ORDINAIRES (H.A.O.)"
- },
- {
- "children": [
- {
- "name": "Charges",
- "root_type": "Liability"
- },
- {
- "name": "Produits"
- }
- ],
- "name": "AUTRES CR\u00c9ANCES HORS ACTIVIT\u00c9S ORDINAIRES (H.A.O.)"
- },
- {
- "name": "CR\u00c9ANCES SUR CESSIONS DE TITRES DE PLACEMENT"
- },
- {
- "name": "Produits constat\u00e9s d'avance",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Frais d'\u00e9mission des emprunts"
- },
- {
- "name": "Factures non parvenues"
- },
- {
- "name": "Retenues de garantie"
- },
- {
- "name": "Immobilisations corporelles"
- },
- {
- "name": "Immobilisations incorporelles"
- }
- ],
- "name": "FOURNISSEURS D'INVESTISSEMENTS"
- },
- {
- "name": "FOURNISSEURS D'INVESTISSEMENTS, EFFETS \u00c0 PAYER"
- },
- {
- "children": [
- {
- "name": "Effets \u00e0 recevoir"
- },
- {
- "name": "En compte"
- },
- {
- "name": "Retenues de garantie"
- },
- {
- "name": "Factures \u00e0 \u00e9tablir"
- }
- ],
- "name": "CR\u00c9ANCES SUR CESSIONS D'IMMOBILISATIONS"
- }
- ],
- "name": "CR\u00c9ANCES ET DETTES HORS ACTIVIT\u00c9S ORDINAIRES (HAO)"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Alte sume primite cu caracter de subventii pentru investitii"
- },
- {
- "name": "Plusuri de inventar de natura imobilizarilor"
- },
- {
- "name": "Subventii guvernamentale pentru investitii"
- },
- {
- "name": "Donatii pentru investitii"
- },
- {
- "name": "Imprumuturi nerambursabile cu caracter de subventii pentru investitii"
- }
- ],
- "name": "CR\u00c9ANCES SUR TRAVAUX NON ENCORE FACTURABLES"
- },
- {
- "children": [
- {
- "name": "Produits"
- },
- {
- "name": "Charges"
- }
- ],
- "name": "R\u00c9PARTITION P\u00c9RIODIQUE DES CHARGES ET DES PRODUITS"
- },
- {
- "children": [
- {
- "name": "Diminution des dettes",
- "root_type": "Liability"
- },
- {
- "name": "Augmentation des cr\u00e9ances",
- "root_type": "Liability"
- },
- {
- "name": "Diff\u00e9rences compens\u00e9es par couverture de change",
- "root_type": "Liability"
- }
- ],
- "name": "PRODUITS CONSTAT\u00c9S D'AVANCE"
- },
- {
- "children": [
- {
- "name": "Diff\u00e9rences compens\u00e9es par couverture de change"
- },
- {
- "name": "Diminution des cr\u00e9ances"
- },
- {
- "name": "Augmentation des dettes"
- }
- ],
- "name": "CHARGES CONSTAT\u00c9ES D'AVANCE"
- },
- {
- "children": [
- {
- "name": "D\u00e9biteurs divers"
- },
- {
- "name": "Cr\u00e9diteurs divers"
- }
- ],
- "name": "COMPTES D'ATTENTE"
- },
- {
- "children": [
- {
- "name": "Augmentation des cr\u00e9ances circulantes"
- },
- {
- "name": "Diminution des dettes circulantes"
- }
- ],
- "name": "Ecarts de conversion - passif (El\u00e9ments circulants)"
- },
- {
- "name": "Decontari din operatiuni in curs de clarificare"
- },
- {
- "children": [
- {
- "name": "Titres de participation"
- },
- {
- "name": "Titres immobilis\u00e9s"
- },
- {
- "name": "Titres de placement"
- }
- ],
- "name": "VERSEMENTS RESTANT \u00c0 EFFECTUER SUR TITRES NON LIB\u00c9R\u00c9S"
- },
- {
- "children": [
- {
- "name": "Diminution des cr\u00e9ances"
- },
- {
- "name": "Diff\u00e9rences compens\u00e9es par couverture de change"
- },
- {
- "name": "Augmentation des dettes"
- }
- ],
- "name": "\u00c9CARTS DE CONVERSION - ACTIF"
- },
- {
- "children": [
- {
- "name": "Augmentation des cr\u00e9ances"
- },
- {
- "name": "Diminution des dettes"
- },
- {
- "name": "Diff\u00e9rences compens\u00e9es par couverture de change"
- }
- ],
- "name": "\u00c9CARTS DE CONVERSION - PASSIF"
- }
- ],
- "name": "D\u00c9BITEURS ET CR\u00c9DITEURS DIVERS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Charges \u00e0 payer"
- },
- {
- "name": "Dettes sur acquisitions de titres et valeurs de placement"
- },
- {
- "name": "Divers cr\u00e9anciers"
- },
- {
- "name": "Obligations, coupons \u00e0\u00a0 payer"
- },
- {
- "name": "Obligations \u00e9chues \u00e0\u00a0 rembourser"
- },
- {
- "name": "Produits \u00e0 recevoir"
- },
- {
- "name": "Alte datorii fata de bugetul statului"
- },
- {
- "name": "Alte creante privind bugetul statului"
- }
- ],
- "name": "\u00c9TAT, CHARGES \u00c0 PAYER ET PRODUITS \u00c0 RECEVOIR"
- },
- {
- "children": [
- {
- "name": "\u00c9tat, fonds r\u00e9glement\u00e9 provisionn\u00e9"
- },
- {
- "name": "\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts"
- },
- {
- "name": "\u00c9tat, fonds de dotation \u00e0 recevoir"
- },
- {
- "name": "\u00c9tat, obligations cautionn\u00e9es"
- },
- {
- "name": "\u00c9tat, subventions d'\u00e9quilibre \u00e0 recevoir"
- },
- {
- "name": "Comptes transitoires ou d'attente - cr\u00e9diteurs"
- },
- {
- "name": "\u00c9tat, subventions d'\u00e9quipement \u00e0 recevoir"
- },
- {
- "name": "\u00c9tat, subventions d'exploitation \u00e0 recevoir"
- }
- ],
- "name": "\u00c9TAT, CR\u00c9ANCES ET DETTES DIVERSES"
- },
- {
- "children": [
- {
- "name": "Fournisseurs - retenues de garantie"
- },
- {
- "name": "Impozitul pe venit"
- },
- {
- "name": "Avances sur subventions"
- },
- {
- "name": "Fournisseurs - effets \u00e0\u00a0 payer"
- },
- {
- "name": "Impozitul pe profit"
- },
- {
- "name": "Fournisseurs - factures non parvenues"
- }
- ],
- "name": "\u00c9TAT, IMP\u00d4T SUR LES B\u00c9N\u00c9FICES"
- },
- {
- "children": [
- {
- "name": "Imp\u00f4ts et taxes recouvrables sur des obligataires"
- },
- {
- "name": "Imp\u00f4ts et taxes d'Etat"
- },
- {
- "name": "Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques"
- },
- {
- "name": "Autres imp\u00f4ts et taxes"
- },
- {
- "name": "TVA colectata"
- },
- {
- "name": "Droits de douane"
- },
- {
- "name": "Clients - dettes pour emballages et mat\u00e9riel consign\u00e9s"
- },
- {
- "name": "Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s"
- }
- ],
- "name": "\u00c9TAT, AUTRES IMP\u00d4TS ET TAXES"
- },
- {
- "children": [
- {
- "name": "\u00c9tat, cr\u00e9dit de T.V.A. \u00e0 reporter"
- },
- {
- "name": "Autres organismes sociaux"
- },
- {
- "name": "Mutuelles"
- },
- {
- "name": "Charges sociales \u00e0\u00a0 payer"
- },
- {
- "children": [
- {
- "name": "ALLOCATION FAMILIALES"
- }
- ],
- "name": "\u00c9tat, T.V.A. due"
- },
- {
- "name": "Caisses de retraite"
- }
- ],
- "name": "\u00c9TAT, T.V.A. DUE OU CR\u00c9DIT DE T.V.A."
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Etat, TVA factur\u00e9e 10%"
- },
- {
- "name": "Taxes assimil\u00e9es \u00e0 la TVA",
- "root_type": "Liability"
- },
- {
- "name": "TVA \u00e0 d\u00e9caisser",
- "root_type": "Liability"
- },
- {
- "name": "Etat, TVA factur\u00e9e 7%"
- },
- {
- "name": "Etat, TVA factur\u00e9e 20%"
- },
- {
- "name": "Etat, TVA factur\u00e9e 14%"
- }
- ],
- "name": "T.V.A. r\u00e9cup\u00e9rable sur factures non parvenues"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "TVA collect\u00e9e 5,5%",
- "root_type": "Liability"
- },
- {
- "name": "TVA collect\u00e9e 19,6%",
- "root_type": "Liability"
- },
- {
- "name": "TVA collect\u00e9e (autre taux)",
- "root_type": "Liability"
- }
- ],
- "name": "TVA collect\u00e9e"
- },
- {
- "name": "Taxes assimil\u00e9es \u00e0 la TVA",
- "root_type": "Liability"
- }
- ],
- "name": "Etat, imp\u00f4ts et taxes \u00e0\u00a0 payer"
- },
- {
- "children": [
- {
- "name": "Taxes sur le chiffre d'affaires sur factures non parvenues",
- "root_type": "Asset"
- },
- {
- "name": "Remboursement de taxes sur le chiffre d'affaires demand\u00e9",
- "root_type": "Asset"
- },
- {
- "name": "Acomptes - R\u00e9gime simplifi\u00e9 d'imposition",
- "root_type": "Asset"
- },
- {
- "name": "Taxes sur le chiffre d'affaires sur factures \u00e0 \u00e9tablir",
- "root_type": "Liability"
- },
- {
- "name": "TVA r\u00e9cup\u00e9r\u00e9e d'avance",
- "root_type": "Liability"
- },
- {
- "name": "Acomptes - R\u00e9gime du forfait",
- "root_type": "Asset"
- }
- ],
- "name": "Alte sume primite cu caracter de subventii"
- },
- {
- "name": "T.V.A. r\u00e9cup\u00e9rable sur immobilisations"
- },
- {
- "children": [
- {
- "name": "TVA transf\u00e9r\u00e9e par d'autres entreprises",
- "root_type": "Asset"
- },
- {
- "name": "TVA sur immobilisations",
- "root_type": "Asset"
- },
- {
- "name": "TVA sur autres biens et services",
- "root_type": "Asset"
- },
- {
- "name": "Taxes assimil\u00e9es \u00e0 la TVA",
- "root_type": "Asset"
- },
- {
- "name": "TVA d\u00e9ductible intracommunautaire",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9dit de TVA \u00e0 reporter",
- "root_type": "Asset"
- }
- ],
- "name": "T.V.A. transf\u00e9r\u00e9e par d'autres entreprises"
- },
- {
- "name": "T.V.A. r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges"
- },
- {
- "children": [
- {
- "name": "TVA due intracommunautaire 5,5%",
- "root_type": "Liability"
- },
- {
- "name": "TVA due intracommunautaire (autre taux)",
- "root_type": "Liability"
- },
- {
- "name": "TVA due intracommunautaire 19,6%",
- "root_type": "Liability"
- },
- {
- "name": "Etat, IR"
- },
- {
- "name": "Etat, taxe urbaine et taxe d'\u00e9dilit\u00e9"
- },
- {
- "name": "Etat, Taxe professionnelle (ex patente)"
- }
- ],
- "name": "T.V.A. r\u00e9cup\u00e9rable sur achats"
- },
- {
- "name": "T.V.A. r\u00e9cup\u00e9rable sur transport"
- }
- ],
- "name": "\u00c9TAT, T.V.A. R\u00c9CUP\u00c9RABLE"
- },
- {
- "children": [
- {
- "name": "Comptes courants des associ\u00e9s cr\u00e9diteurs"
- },
- {
- "name": "Associ\u00e9s - versements re\u00e7us sur augmentation de capital"
- },
- {
- "name": "Associ\u00e9s - capital \u00e0\u00a0 rembourser"
- },
- {
- "name": "Associ\u00e9s - dividendes \u00e0\u00a0 payer"
- },
- {
- "name": "Associ\u00e9s - op\u00e9rations faites en commun"
- },
- {
- "name": "Autres comptes d'associ\u00e9s - cr\u00e9diteurs"
- }
- ],
- "name": "\u00c9TAT, AUTRES TAXES SUR LE CHIFFRE D'AFFAIRES"
- },
- {
- "children": [
- {
- "name": "Imp\u00f4t G\u00e9n\u00e9ral sur le revenu"
- },
- {
- "name": "Imp\u00f4ts sur salaires"
- },
- {
- "name": "Contribution nationale de solidarit\u00e9"
- },
- {
- "name": "Contribution nationale"
- },
- {
- "name": "Autres imp\u00f4ts et contributions"
- }
- ],
- "name": "\u00c9TAT, IMP\u00d4TS RETENUS \u00c0 LA SOURCE"
- },
- {
- "children": [
- {
- "name": "Charges du personnel \u00e0\u00a0 payer"
- },
- {
- "name": "Personnel - autres cr\u00e9diteurs"
- },
- {
- "name": "Oppositions sur salaires"
- },
- {
- "name": "T.V.A. factur\u00e9e sur ventes"
- },
- {
- "name": "T.V.A. factur\u00e9e sur prestations de services"
- },
- {
- "name": "T.V.A. factur\u00e9e sur travaux"
- }
- ],
- "name": "\u00c9TAT, T.V.A. FACTUR\u00c9E"
- }
- ],
- "name": "\u00c9TAT ET COLLECTIVIT\u00c9S PUBLIQUES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Fournisseurs - Achats d'immobilisations"
- },
- {
- "name": "Fournisseurs d'immobilisations - Retenues de garantie"
- }
- ],
- "name": "Furnizori de imobilizari"
- },
- {
- "name": "Efecte de platit pentru imobilizari"
- },
- {
- "name": "Fournisseurs et comptes rattach\u00e9s "
- },
- {
- "children": [
- {
- "name": "Fournisseurs"
- },
- {
- "name": "Fournisseurs Groupe"
- },
- {
- "name": "Fournisseurs - Achats de biens et prestations de services"
- },
- {
- "name": "Fournisseur, retenues de garantie"
- },
- {
- "name": "Fournisseurs sous-traitants"
- }
- ],
- "name": "FOURNISSEURS, DETTES EN COMPTE"
- },
- {
- "children": [
- {
- "name": "Fournisseurs sous-traitants, Effets \u00e0 payer"
- },
- {
- "name": "Fournisseurs - Groupe, Effets \u00e0 payer"
- },
- {
- "name": "Fournisseurs, Effets \u00e0 payer"
- }
- ],
- "name": "FOURNISSEURS, EFFETS \u00c0 PAYER"
- },
- {
- "children": [
- {
- "name": "Fournisseurs sous-traitants"
- },
- {
- "name": "Fournisseurs - Groupe"
- },
- {
- "name": "Fournisseurs - Int\u00e9r\u00eats courus"
- },
- {
- "name": "Fournisseurs"
- },
- {
- "name": "Fournisseurs d'immobilisations "
- },
- {
- "name": "Fournisseurs, int\u00e9r\u00eats courus"
- }
- ],
- "name": "FOURNISSEURS, FACTURES NON PARVENUES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Fournisseurs d'exploitation",
- "root_type": "Asset"
- },
- {
- "name": "Fournisseurs d'immobilisations",
- "root_type": "Asset"
- }
- ],
- "name": "Fournisseurs - Autres avoirs"
- },
- {
- "name": "Fournisseurs cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre"
- },
- {
- "name": "Fournisseurs avances et acomptes vers\u00e9s"
- },
- {
- "name": "Rabais, Remises, Ristournes et autres avoirs \u00e0 obtenir"
- },
- {
- "name": "Fournisseurs - Cr\u00e9ances pour emballages et mat\u00e9riel \u00e0 rendre",
- "root_type": "Asset"
- },
- {
- "name": "Fournisseurs sous-traitants avances et acomptes vers\u00e9s"
- },
- {
- "name": "Fournisseurs - Groupe avances et acomptes vers\u00e9s"
- }
- ],
- "name": "FOURNISSEURS D\u00c9BITEURS"
- },
- {
- "name": "Efecte de platit"
- },
- {
- "name": "Furnizori"
- }
- ],
- "name": "FOURNISSEURS ET COMPTES RATTACH\u00c9S"
- },
- {
- "children": [
- {
- "name": "Dettes sur acquisitions de valeurs mobili\u00e8res de placement",
- "root_type": "Liability"
- },
- {
- "name": "ASSOCI\u00c9S, DIVIDENDES \u00c0 PAYER"
- },
- {
- "children": [
- {
- "name": "Produits \u00e0 recevoir"
- },
- {
- "name": "Charges \u00e0 payer",
- "root_type": "Liability"
- }
- ],
- "name": "Divers - Charges \u00e0 payer et produits \u00e0 recevoir"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats courus"
- },
- {
- "name": "Principal"
- }
- ],
- "name": "ASSOCI\u00c9S, COMPTES COURANTS"
- },
- {
- "name": "ASSOCI\u00c9S, OP\u00c9RATIONS FAITES EN COMMUN"
- },
- {
- "name": "GROUPE, COMPTES COURANTS"
- },
- {
- "name": "ACTIONNAIRES, RESTANT D\u00db SUR CAPITAL APPEL\u00c9"
- },
- {
- "children": [
- {
- "name": "Associ\u00e9s, versements re\u00e7us sur augmentation de capital"
- },
- {
- "name": "Actionnaires, capital souscrit appel\u00e9 non vers\u00e9"
- },
- {
- "name": "Associ\u00e9s, capital appel\u00e9 non vers\u00e9"
- },
- {
- "name": "Actionnaires d\u00e9faillants"
- },
- {
- "name": "Associ\u00e9s, autres apports"
- },
- {
- "name": "Associ\u00e9s, versements anticip\u00e9s"
- },
- {
- "name": "Associ\u00e9s apports en nature"
- },
- {
- "name": "Associ\u00e9s apports en num\u00e9raire"
- },
- {
- "name": "Associ\u00e9s, capital \u00e0 rembourser"
- }
- ],
- "name": "ASSOCI\u00c9S, OP\u00c9RATIONS SUR LE CAPITAL"
- }
- ],
- "name": "ASSOCI\u00c9S ET GROUPE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Autres charges \u00e0 payer"
- },
- {
- "name": "Produits \u00e0 recevoir"
- },
- {
- "name": "Charges sociales sur cong\u00e9s \u00e0 payer"
- },
- {
- "name": "Charges sociales sur gratifications \u00e0 payer"
- }
- ],
- "name": "ORGANISMES SOCIAUX, CHARGES \u00c0 PAYER ET PRODUITS \u00c0 RECEVOIR"
- },
- {
- "name": "CAISSES DE RETRAITE COMPL\u00c9MENTAIRE"
- },
- {
- "children": [
- {
- "name": "Accidents de travail"
- },
- {
- "name": "Autres cotisations sociales"
- },
- {
- "name": "Contributia angajatorilor la fondul de asigurare pentru accidente de munca si boli profesionale"
- },
- {
- "name": "Caisse de retraite obligatoire"
- },
- {
- "name": "Contributia angajatorilor la fondul pentru concedii si indemnizatii"
- },
- {
- "name": "Caisse de retraite facultative"
- },
- {
- "name": "Prestations familiales"
- }
- ],
- "name": "S\u00c9CURIT\u00c9 SOCIALE"
- },
- {
- "children": [
- {
- "name": "T.V.A. sur factures \u00e0 \u00e9tablir"
- },
- {
- "name": "T.V.A. factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame"
- },
- {
- "name": "Mutuelle"
- }
- ],
- "name": "AUTRES ORGANISMES SOCIAUX"
- },
- {
- "children": [
- {
- "name": "Contributia unitatii la fondul de garantare pentru plata creantelor salariale"
- },
- {
- "name": "Contributia unitatii la fondul de somaj"
- },
- {
- "name": "Contributia personalului la fondul de somaj"
- }
- ],
- "name": "Ajutor de somaj"
- }
- ],
- "name": "ORGANISMES SOCIAUX"
- }
- ],
- "name": "Comptes de tiers"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Emballages r\u00e9cup\u00e9rables",
- "root_type": "Asset"
- },
- {
- "name": "Mobilier",
- "root_type": "Asset"
- },
- {
- "name": "Cheptel",
- "root_type": "Asset"
- },
- {
- "name": "Mat\u00e9riel de transport",
- "root_type": "Asset"
- },
- {
- "name": "Mat\u00e9riel de bureau et mat\u00e9riel informatique ",
- "root_type": "Asset"
- },
- {
- "name": "Installations g\u00e9n\u00e9rales agencements am\u00e9nagements divers",
- "root_type": "Asset"
- }
- ],
- "name": "AUTRES DROITS ET VALEURS INCORPORELS"
- },
- {
- "name": "MARQUES"
- },
- {
- "children": [
- {
- "name": "Frais de recherche et de d\u00e9veloppement"
- },
- {
- "name": "Logiciels"
- },
- {
- "name": "Autres droits et valeurs incorporels"
- }
- ],
- "name": "IMMOBILISATIONS INCORPORELLES EN COURS"
- },
- {
- "children": [
- {
- "name": "Agencements et am\u00e9nagements du mat\u00e9riel et outillage industriels",
- "root_type": "Asset"
- },
- {
- "name": "Outillage industriel",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Sur sol d'autrui",
- "root_type": "Asset"
- },
- {
- "name": "Sur sol propre",
- "root_type": "Asset"
- }
- ],
- "name": "Installations complexes sp\u00e9cialis\u00e9es"
- },
- {
- "children": [
- {
- "name": "Sur sol propre",
- "root_type": "Asset"
- },
- {
- "name": "Sur sol d'autrui",
- "root_type": "Asset"
- }
- ],
- "name": "Installations \u00e0 caract\u00e8re sp\u00e9cifique"
- },
- {
- "name": "Mat\u00e9riel industriel",
- "root_type": "Asset"
- }
- ],
- "name": "FONDS COMMERCIAL"
- },
- {
- "children": [
- {
- "name": "Mijloace de transport"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Affect\u00e9s aux op\u00e9rations professionnelles (A, B, ...)",
- "root_type": "Asset"
- },
- {
- "name": "Affect\u00e9s aux op\u00e9rations non professionnelles (A, B, ...)",
- "root_type": "Asset"
- }
- ],
- "name": "Autres ensembles immobiliers"
- },
- {
- "name": "Ensembles immobiliers industriels (A, B, ...)",
- "root_type": "Asset"
- },
- {
- "name": "Ensembles immobiliers administratifs et commerciaux (A, B, ...)",
- "root_type": "Asset"
- }
- ],
- "name": "Echipamente tehnologice (masini, utilaje si instalatii de lucru)"
- },
- {
- "name": "Primes de remboursement des obligations"
- },
- {
- "children": [
- {
- "name": "Voies de fer",
- "root_type": "Asset"
- },
- {
- "name": "Voies d'eau",
- "root_type": "Asset"
- },
- {
- "name": "Barrages",
- "root_type": "Asset"
- },
- {
- "name": "Pistes d'a\u00e9rodromes",
- "root_type": "Asset"
- },
- {
- "name": "Voies de terre",
- "root_type": "Asset"
- }
- ],
- "name": "Ouvrages d'infrastructure"
- },
- {
- "name": "Aparate si instalatii de masurare, control si reglare"
- },
- {
- "name": "Installations g\u00e9n\u00e9rales agencements am\u00e9nagements des constructions (m\u00eame ventilation que celle du compte 2131)",
- "root_type": "Asset"
- },
- {
- "name": "Animale si plantatii"
- }
- ],
- "name": "LOGICIELS"
- },
- {
- "name": "INVESTISSEMENTS DE CR\u00c9ATION"
- },
- {
- "name": "DROIT AU BAIL"
- },
- {
- "children": [
- {
- "name": "Frais d'\u00e9mission des emprunts"
- },
- {
- "name": "Autres charges \u00e0\u00a0 r\u00e9partir"
- },
- {
- "name": "Frais d acquisition des immobilisations"
- }
- ],
- "name": "BREVETS, LICENCES, CONCESSIONS ET DROITS SIMILAIRES"
- },
- {
- "children": [
- {
- "name": "Frais de publicit\u00e9"
- },
- {
- "name": "Frais de prospection"
- },
- {
- "name": "Terenuri"
- },
- {
- "name": "Amenajari de terenuri"
- },
- {
- "name": "Frais d'augmentation du capital"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Affect\u00e9s aux op\u00e9rations non professionnelles (A, B, ...)",
- "root_type": "Asset"
- },
- {
- "name": "Affect\u00e9s aux op\u00e9rations professionnelles (A, B, ...)",
- "root_type": "Asset"
- }
- ],
- "name": "Autres ensembles immobiliers"
- },
- {
- "name": "Ensembles immobiliers administratifs et commerciaux (A, B, ...)",
- "root_type": "Asset"
- },
- {
- "name": "Ensembles immobiliers industriels (A, B, ...)",
- "root_type": "Asset"
- }
- ],
- "name": "Terrains b\u00e2tis"
- },
- {
- "children": [
- {
- "name": "Carri\u00e8res",
- "root_type": "Asset"
- }
- ],
- "name": "Frais sur op\u00e9rations de fusions, scissions et transformations"
- },
- {
- "name": "Autres frais pr\u00e9liminaires"
- }
- ],
- "name": "FRAIS DE RECHERCHE ET DE D\u00c9VELOPPEMENT"
- }
- ],
- "name": "IMMOBILISATIONS INCORPORELLES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Pistes d\u2019a\u00e9rodrome"
- },
- {
- "name": "Barrages, Digues"
- },
- {
- "name": "Voies de terre"
- },
- {
- "name": "Voies d\u2019eau"
- },
- {
- "name": "Autres"
- },
- {
- "children": [
- {
- "name": "Outillage"
- },
- {
- "name": "Mat\u00e9riel"
- }
- ],
- "name": "Voies de fer"
- }
- ],
- "name": "OUVRAGES D\u2019INFRASTRUCTURE"
- },
- {
- "children": [
- {
- "name": "Mat\u00e9riel de transport"
- },
- {
- "name": "Installations complexes sp\u00e9cialis\u00e9es sur sol propre"
- },
- {
- "name": "Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui"
- },
- {
- "name": "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui"
- },
- {
- "name": "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre"
- }
- ],
- "name": "INSTALLATIONS TECHNIQUES"
- },
- {
- "children": [
- {
- "name": "Avances et acomptes vers\u00e9s sur commandes d'immobilisations corporelles"
- },
- {
- "name": "Immobilisations corporelles en cours de mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers"
- },
- {
- "name": "Immobilisations corporelles en cours de mat\u00e9riel de transport"
- },
- {
- "name": "Immobilisations corporelles en cours des installations techniques, mat\u00e9riel et outillage"
- },
- {
- "name": "Autres immobilisations corporelles en cours"
- },
- {
- "name": "Immobilisations corporelles en cours des terrains et constructions"
- }
- ],
- "name": "B\u00c2TIMENTS ET INSTALLATIONS EN COURS"
- },
- {
- "children": [
- {
- "name": "Autres immobilisations corporelles"
- },
- {
- "name": "Terrains",
- "root_type": "Asset"
- },
- {
- "name": "Constructions",
- "root_type": "Asset"
- },
- {
- "name": "Installations techniques mat\u00e9riel et outillage industriels",
- "root_type": "Asset"
- },
- {
- "name": "Autres immobilisations corporelles",
- "root_type": "Asset"
- }
- ],
- "name": "AUTRES INSTALLATIONS ET AGENCEMENTS"
- },
- {
- "children": [
- {
- "name": "Immeubles de rapport"
- },
- {
- "name": "B\u00e2timents administratifs et commerciaux"
- },
- {
- "name": "B\u00e2timents affect\u00e9s au logement du personnel"
- },
- {
- "children": [
- {
- "name": "Autres b\u00e2timents"
- },
- {
- "name": "B\u00e2timents industriels (A,B,,,)"
- },
- {
- "name": "B\u00e2timents Administratifs et commerciaux"
- }
- ],
- "name": "B\u00e2timents industriels"
- },
- {
- "name": "B\u00e2timents agricoles"
- },
- {
- "name": "Agencements et am\u00e9nagements des constructions"
- },
- {
- "name": "Autres constructions"
- }
- ],
- "name": "B\u00c2TIMENTS INDUSTRIELS, AGRICOLES, ADMINISTRATIFS ET COMMERCIAUX SUR SOL D\u2019AUTRUI"
- },
- {
- "children": [
- {
- "name": "Autres terrains"
- },
- {
- "name": "Agencements et am\u00e9nagements de terrains"
- },
- {
- "name": "B\u00e2timents administratifs et commerciaux"
- },
- {
- "name": "B\u00e2timents agricoles"
- },
- {
- "name": "B\u00e2timents industriels"
- },
- {
- "name": "Immeubles de rapport"
- },
- {
- "name": "B\u00e2timents affect\u00e9s au logement du personnel"
- }
- ],
- "name": "B\u00c2TIMENTS INDUSTRIELS, AGRICOLES, ADMINISTRATIFS ET COMMERCIAUX SUR SOL PROPRE"
- },
- {
- "children": [
- {
- "name": "Agencements, installations et am\u00e9nagements divers (biens n'appartenant pas \u00e0\u00a0 l'entreprise)"
- },
- {
- "name": "Mat\u00e9riel de bureau"
- },
- {
- "name": "Installations g\u00e9n\u00e9rales"
- },
- {
- "name": "Mat\u00e9riel informatique"
- },
- {
- "name": "Autres"
- }
- ],
- "name": "AMENAGEMENTS DE BUREAUX"
- },
- {
- "name": "B\u00c2TIMENTS INDUSTRIELS, AGRICOLES ET COMMERCIAUX MIS EN CONCESSION"
- }
- ],
- "name": "B\u00c2TIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS"
- },
- {
- "children": [
- {
- "name": "AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS CORPORELLES"
- },
- {
- "children": [
- {
- "name": "Titres divers"
- },
- {
- "name": "Actions"
- }
- ],
- "name": "Autres titres immobilis\u00e9s"
- },
- {
- "children": [
- {
- "name": "Titres de participation"
- }
- ],
- "name": "AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS INCORPORELLES"
- }
- ],
- "name": "AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation"
- },
- {
- "name": "Avances \u00e0 des Groupements d'int\u00e9r\u00eat \u00e9conomique (G.I.E.)"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)"
- }
- ],
- "name": "CR\u00c9ANCES RATTACH\u00c9ES \u00c0 DES PARTICIPATIONS ET AVANCES \u00c0 DES G.I.E."
- },
- {
- "children": [
- {
- "name": "Pr\u00eats au personnel"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations"
- },
- {
- "name": "Titres immobilis\u00e9s"
- },
- {
- "name": "D\u00e9p\u00f4ts et cautionnements vers\u00e9s"
- },
- {
- "children": [
- {
- "name": "Sur titres immobilis\u00e9s (droits de cr\u00e9ance)",
- "root_type": "Asset"
- },
- {
- "name": "Sur d\u00e9p\u00f4ts et cautionnements",
- "root_type": "Asset"
- },
- {
- "name": "Sur pr\u00eats",
- "root_type": "Asset"
- },
- {
- "name": "Sur cr\u00e9ances diverses",
- "root_type": "Asset"
- }
- ],
- "name": "Immobilisations financi\u00e8res diverses"
- },
- {
- "name": "Cr\u00e9ances sur l'Etat"
- },
- {
- "name": "Pr\u00eats et cr\u00e9ances non commerciales"
- }
- ],
- "name": "INT\u00c9R\u00caTS COURUS"
- },
- {
- "children": [
- {
- "name": "D\u00e9p\u00f4ts pour le gaz"
- },
- {
- "name": "D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9"
- },
- {
- "name": "Cautionnements sur autres op\u00e9rations"
- },
- {
- "name": "Cautionnements sur march\u00e9s publics"
- },
- {
- "name": "D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie"
- },
- {
- "name": "D\u00e9p\u00f4ts pour l\u2019eau"
- },
- {
- "name": "D\u00e9p\u00f4ts pour loyers d\u2019avance"
- },
- {
- "name": "Autres d\u00e9p\u00f4ts et cautionnements"
- }
- ],
- "name": "D\u00c9P\u00d4TS ET CAUTIONNEMENTS VERS\u00c9S"
- },
- {
- "children": [
- {
- "name": "Parts de fonds commun de placement (F.C.P.)"
- },
- {
- "name": "Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (T.I.A.P.)"
- },
- {
- "name": "Titres participatifs"
- },
- {
- "name": "Autres titres immobilis\u00e9s"
- },
- {
- "name": "Certificats d\u2019investissement"
- }
- ],
- "name": "TITRES IMMOBILIS\u00c9S"
- },
- {
- "children": [
- {
- "name": "Pr\u00eats aux associ\u00e9s"
- },
- {
- "name": "Titres pr\u00eat\u00e9s"
- },
- {
- "name": "Autres titres",
- "root_type": "Asset"
- },
- {
- "name": "Billets de fonds"
- },
- {
- "name": "Pr\u00eats participatifs"
- },
- {
- "name": "Diminution des cr\u00e9ances immobilis\u00e9es"
- }
- ],
- "name": "PR\u00caTS ET CR\u00c9ANCES NON COMMERCIALES"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances divers hors groupe"
- },
- {
- "name": "Or et m\u00e9taux pr\u00e9cieux ()"
- },
- {
- "name": "Cr\u00e9ances diverses groupe"
- }
- ],
- "name": "IMMOBILISATIONS FINANCI\u00c8RES DIVERSES"
- },
- {
- "children": [
- {
- "name": "Retenues de garantie"
- },
- {
- "name": "Fonds r\u00e9glement\u00e9"
- },
- {
- "name": "Autres"
- }
- ],
- "name": "CR\u00c9ANCES SUR L\u2019\u00c9TAT"
- },
- {
- "children": [
- {
- "name": "Augmentation des dettes de financement"
- },
- {
- "name": "Pr\u00eats immobiliers"
- },
- {
- "name": "Pr\u00eats mobiliers et d\u2019installation"
- },
- {
- "name": "Autres pr\u00eats (frais d\u2019\u00e9tudes\u2026)"
- }
- ],
- "name": "PR\u00caTS AU PERSONNEL"
- },
- {
- "name": "Versements restant \u00e0 effectuer sur titres immobilis\u00e9s non lib\u00e9r\u00e9s",
- "root_type": "Asset"
- }
- ],
- "name": "AUTRES IMMOBLISATIONS FINANCI\u00c8RES"
- },
- {
- "children": [
- {
- "name": "PARTICIPATIONS DANS DES ORGANISMES PROFESSIONNELS"
- },
- {
- "name": "TITRES DE PARTICIPATION DANS DES SOCI\u00c9T\u00c9S CONF\u00c9RANT UNE INFLUENCE NOTABLE"
- },
- {
- "name": "Titluri puse in echivalenta"
- },
- {
- "name": "PARTS DANS DES GROUPEMENTS D\u2019INT\u00c9R\u00caT \u00c9CONOMIQUE (G.I.E.)"
- },
- {
- "children": [
- {
- "name": "Alte creante imobilizate"
- },
- {
- "name": "Dobanda aferenta creantelor legate de interesele de participare"
- },
- {
- "name": "Imprumuturi acordate pe termen lung"
- },
- {
- "name": "Dobanda aferenta imprumuturilor acordate pe termen lung"
- },
- {
- "name": "Autres cr\u00e9ances rattach\u00e9es \u00e0 des participations ",
- "root_type": "Asset"
- },
- {
- "name": "Sume datorate de entitatile afiliate"
- },
- {
- "name": "Dobanda aferenta sumelor datorate de entitatile afiliate"
- },
- {
- "name": "Creante legate de interesele de participare"
- },
- {
- "name": "Dob\u00e2nzi aferente altor creante imobilizate"
- }
- ],
- "name": "Creante imobilizate"
- },
- {
- "children": [
- {
- "name": "Actions",
- "root_type": "Asset"
- },
- {
- "name": "Autres titres",
- "root_type": "Asset"
- }
- ],
- "name": "TITRES DE PARTICIPATION DANS DES SOCI\u00c9T\u00c9S SOUS CONTR\u00d4LE EXCLUSIF"
- },
- {
- "name": "TITRES DE PARTICIPATION DANS DES SOCI\u00c9T\u00c9S SOUS CONTR\u00d4LE CONJOINT"
- },
- {
- "children": [
- {
- "name": "Principal",
- "root_type": "Asset"
- },
- {
- "name": "Int\u00e9r\u00eats courus",
- "root_type": "Asset"
- }
- ],
- "name": "AUTRES TITRES DE PARTICIPATION"
- },
- {
- "children": [
- {
- "name": "Varsaminte de efectuat pentru alte imobilizari financiare"
- },
- {
- "name": "Varsaminte de efectuat privind actiunile detinute la entitatile afiliate"
- },
- {
- "name": "Varsaminte de efectuat privind interesele de participare"
- }
- ],
- "name": "Varsaminte de efectuat pentru imobilizari financiare"
- }
- ],
- "name": "TITRES DE PARTICIPATION"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel et outillage agricole"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel d'emballage r\u00e9cup\u00e9rable et identifiable"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel et outillage industriel et commercial"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations animales et agricoles"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des agencements et am\u00e9nagements du mat\u00e9riel"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel et mobilier"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres mat\u00e9riels"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel de transport"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation de mat\u00e9riel en cours"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DE MAT\u00c9RIEL"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE"
- },
- {
- "name": "Autres cr\u00e9ances immobilis\u00e9es (m\u00eame ventilation que celle du compte 276)",
- "root_type": "Asset"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des titres immobilis\u00e9s"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances financi\u00e8res diverses"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des pr\u00eats au personnel"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des pr\u00eats et cr\u00e9ances non commerciales"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances sur l'Etat"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des d\u00e9p\u00f4ts et cautionnements vers\u00e9s"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES AUTRES IMMOBILISATIONS FINANCI\u00c8RES"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres titres de participation"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des participations dans des organismes professionnels"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des parts dans des GIE"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (m\u00eame ventilation que celle du compte 267)",
- "root_type": "Asset"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable"
- },
- {
- "name": "Ajustari pentru pierderea de valoare a sumelor datorate entitatilor afiliate"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES TITRES DE PARTICIPATION"
- },
- {
- "children": [
- {
- "name": "Ajustari pentru deprecierea terenurilor si amenajarilor de terenuri"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du droit au bail"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres droits et valeurs incorporels"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des logiciels"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des marques"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations incorporelles en cours"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des brevets, licences, concessions et droits similaires"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du fonds commercial"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des investissements de cr\u00e9ation"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES IMMOBILISATIONS INCORPORELLES"
- },
- {
- "children": [
- {
- "name": "Ajustari pentru deprecierea fondului comercial"
- },
- {
- "name": "Ajustari pentru deprecierea altor imobilizari necorporale"
- },
- {
- "name": "Ajustari pentru deprecierea concesiunilor, brevetelor, licentelor, marcilor comerciale, drepturilor si activelor similare"
- },
- {
- "name": "Droit au bail",
- "root_type": "Asset"
- },
- {
- "name": "Ajustari pentru deprecierea cheltuielilor de dezvoltare"
- }
- ],
- "name": "Ajustari pentru deprecierea imobilizarilor necorporale"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents et installations en cours"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations corporelles"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des installations techniques"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des ouvrages d'infrastructures"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d'autrui"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents industriels, agricoles et commerciaux mis en concession"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des am\u00e9nagements de bureaux"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres installations et agencements"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES B\u00c2TIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains de gisement"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains nus"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains b\u00e2tis"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres terrains"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains am\u00e9nag\u00e9s"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations incorporelles"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains agricoles et forestiers"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des travaux de mise en valeur des terrains"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des am\u00e9nagements de terrains en cours"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains mis en concession"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES TERRAINS"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres titres immobilis\u00e9s"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des avances et acomptes vers\u00e9s sur immobilisations incorporelles"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des avances et acomptes vers\u00e9s sur immobilisations corporelles"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS"
- }
- ],
- "name": "PROVISIONS POUR DEPRECIATION"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Obligations convertibles"
- },
- {
- "name": "Autres emprunts obligataires"
- },
- {
- "name": "Obligations ordinaires"
- }
- ],
- "name": "PRIMES DE REMBOURSEMENT DES OBLIGATIONS"
- },
- {
- "name": "Alte imobilizari necorporale"
- },
- {
- "children": [
- {
- "name": "Frais d'\u00e9mission des emprunts"
- },
- {
- "name": "Charges diff\u00e9r\u00e9es"
- },
- {
- "name": "Frais d'acquisition d'immobilisations"
- },
- {
- "name": "Charges \u00e0 \u00e9taler"
- }
- ],
- "name": "CHARGES \u00c0 R\u00c9PARTIR SUR PLUSIEURS EXERCICES"
- },
- {
- "name": "Cheltuieli de dezvoltare"
- },
- {
- "children": [
- {
- "name": "Frais de restructuration"
- },
- {
- "children": [
- {
- "name": "Frais de publicit\u00e9",
- "root_type": "Asset"
- },
- {
- "name": "Frais de prospection",
- "root_type": "Asset"
- }
- ],
- "name": "Frais de prospection"
- },
- {
- "name": "Frais de fonctionnement ant\u00e9rieurs au d\u00e9marrage"
- },
- {
- "name": "Frais d'entr\u00e9e \u00e0 la Bourse"
- },
- {
- "name": "Frais de constitution"
- },
- {
- "name": "Frais de publicit\u00e9 et de lancement"
- },
- {
- "name": "Frais divers d'\u00e9tablissement"
- },
- {
- "name": "Frais de modification du capital (fusions, scissions, transformations)"
- }
- ],
- "name": "FRAIS D'\u00c9TABLISSEMENT"
- },
- {
- "children": [
- {
- "name": "Fond comercial negativ"
- },
- {
- "name": "Fond comercial pozitiv"
- }
- ],
- "name": "Fond comercial"
- },
- {
- "name": "Concesiuni, brevete, licente, marci comerciale, drepturi si active similare"
- }
- ],
- "name": "CHARGES IMMOBILIS\u00c9ES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Autres terrains"
- },
- {
- "name": "Terrains nus"
- },
- {
- "name": "Terrains agricoles et forestiers"
- },
- {
- "name": "Terrains de gisement"
- }
- ],
- "name": "AM\u00c9NAGEMENTS DE TERRAINS EN COURS"
- },
- {
- "children": [
- {
- "name": "Autres travaux"
- },
- {
- "name": "Plantation d'arbres et d'arbustes"
- }
- ],
- "name": "TRAVAUX DE MISE EN VALEUR DES TERRAINS"
- },
- {
- "children": [
- {
- "name": "Carri\u00e8res"
- }
- ],
- "name": "TERRAINS DE GISEMENT"
- },
- {
- "children": [
- {
- "name": "Parkings"
- }
- ],
- "name": "TERRAINS AM\u00c9NAG\u00c9S"
- },
- {
- "children": [
- {
- "name": "Terrains des logements affect\u00e9s au personnel"
- },
- {
- "name": "Terrains des immeubles de rapport"
- },
- {
- "name": "Autres terrains"
- }
- ],
- "name": "AUTRES TERRAINS"
- },
- {
- "children": [
- {
- "name": "Terrains \u00e0 b\u00e2tir"
- },
- {
- "name": "Brevets, marques, droits et valeurs similaires"
- },
- {
- "name": "Autres terrains nus"
- }
- ],
- "name": "TERRAINS NUS"
- },
- {
- "children": [
- {
- "name": "Fonds commercial"
- },
- {
- "name": "pour b\u00e2timents industriels et agricoles"
- },
- {
- "name": "pour b\u00e2timents administratifs et commerciaux"
- },
- {
- "name": "pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles"
- },
- {
- "name": "pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles"
- },
- {
- "name": "Autres terrains b\u00e2tis"
- }
- ],
- "name": "TERRAINS B\u00c2TIS"
- },
- {
- "name": "TERRAINS MIS EN CONCESSION"
- },
- {
- "children": [
- {
- "name": "Terrains d'exploitation foresti\u00e8re"
- },
- {
- "name": "Immobilisation en recherche et d\u00e9veloppement"
- },
- {
- "name": "Terrains d'exploitation agricole"
- },
- {
- "name": "Autres terrains"
- }
- ],
- "name": "TERRAINS AGRICOLES ET FORESTIERS"
- }
- ],
- "name": "TERRAINS"
- },
- {
- "children": [
- {
- "name": "MAT\u00c9RIEL D\u2019EMBALLAGE R\u00c9CUP\u00c9RABLE ET IDENTIFIABLE"
- },
- {
- "children": [
- {
- "name": "Mat\u00e9riel industriel"
- },
- {
- "name": "Outillage commercial"
- },
- {
- "name": "Billets de fonds"
- },
- {
- "name": "Autres pr\u00eats"
- },
- {
- "name": "Pr\u00eats aux associ\u00e9s"
- },
- {
- "name": "Outillage industriel"
- },
- {
- "name": "Mat\u00e9riel commercial"
- }
- ],
- "name": "MAT\u00c9RIEL ET OUTILLAGE INDUSTRIEL ET COMMERCIAL"
- },
- {
- "children": [
- {
- "name": "Mat\u00e9riel informatique"
- },
- {
- "name": "Mat\u00e9riel de bureau"
- },
- {
- "name": "Mat\u00e9riel et mobilier des logements du personnel"
- },
- {
- "name": "Mat\u00e9riel et mobilier des immeubles de rapport"
- },
- {
- "name": "Mobilier de bureau"
- },
- {
- "name": "Mat\u00e9riel bureautique"
- }
- ],
- "name": "MAT\u00c9RIEL ET MOBILIER"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances financi\u00e8res diverses"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0\u00a0 des participations"
- },
- {
- "children": [
- {
- "name": "Bons divers"
- },
- {
- "name": "Bons d'\u00e9quipement"
- },
- {
- "name": "Obligations"
- }
- ],
- "name": "Collections et oeuvres d\u2019art"
- },
- {
- "name": "Cr\u00e9ances immobilis\u00e9es"
- },
- {
- "children": [
- {
- "name": "Cautionnements"
- },
- {
- "name": "D\u00e9p\u00f4ts"
- }
- ],
- "name": "D\u00e9p\u00f4ts et cautionnements vers\u00e9s"
- }
- ],
- "name": "AUTRES MAT\u00c9RIELS"
- },
- {
- "children": [
- {
- "name": "Autres mat\u00e9riels"
- },
- {
- "name": "Immobilisations animales et agricoles"
- },
- {
- "name": "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable"
- },
- {
- "name": "Mat\u00e9riel et mobilier de bureau"
- },
- {
- "name": "Mat\u00e9riel de transport"
- },
- {
- "name": "Agencements et am\u00e9nagements du mat\u00e9riel"
- },
- {
- "name": "Mat\u00e9riel et outillage agricole"
- },
- {
- "name": "Mat\u00e9riel et outillage industriel et commercial"
- }
- ],
- "name": "MAT\u00c9RIEL EN COURS"
- },
- {
- "children": [
- {
- "name": "Autres"
- },
- {
- "name": "Cheptel, animaux de trait"
- },
- {
- "name": "Plantations agricoles"
- },
- {
- "name": "Cheptel, animaux reproducteurs"
- },
- {
- "name": "Animaux de garde"
- }
- ],
- "name": "IMMOBILISATIONS ANIMALES ET AGRICOLES"
- },
- {
- "name": "AGENCEMENTS ET AM\u00c9NAGEMENTS DU MAT\u00c9RIEL"
- },
- {
- "children": [
- {
- "name": "Mat\u00e9riel naval"
- },
- {
- "name": "Mat\u00e9riel hippomobile"
- },
- {
- "name": "Mat\u00e9riel automobile"
- },
- {
- "name": "Mat\u00e9riel ferroviaire"
- },
- {
- "name": "Mat\u00e9riel fluvial, lagunaire"
- },
- {
- "name": "Mat\u00e9riel a\u00e9rien"
- },
- {
- "name": "Autres (v\u00e9lo, mobylette, moto)"
- }
- ],
- "name": "MAT\u00c9RIEL DE TRANSPORT"
- },
- {
- "children": [
- {
- "name": "Mat\u00e9riel agricole"
- },
- {
- "name": "Outillage agricole"
- }
- ],
- "name": "MAT\u00c9RIEL ET OUTILLAGE AGRICOLE"
- }
- ],
- "name": "MAT\u00c9RIEL"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortissements des autres droits et valeurs incorporels"
- },
- {
- "name": "Amortissements des investissements de cr\u00e9ation"
- },
- {
- "children": [
- {
- "name": "Amortissements des frais pr\u00e9liminaires au d\u00e9marrage"
- },
- {
- "name": "Amortissements des frais de prospection"
- },
- {
- "name": "Amortissements des frais de publicit\u00e9"
- },
- {
- "name": "Amortissements des frais sur op\u00e9rations de fusions, scissions, et transformations"
- },
- {
- "name": "Amortissements des frais d'augmentation du capital"
- },
- {
- "name": "Amortissements des frais de constitution"
- },
- {
- "name": "Amortissements des autres frais pr\u00e9liminaires"
- }
- ],
- "name": "Amortissements des frais de recherche et de d\u00e9veloppement"
- },
- {
- "children": [
- {
- "name": "Amortissements des frais d'acquisition des immobilisations"
- },
- {
- "name": "Amortissements des frais d'\u00e9mission des emprunts"
- },
- {
- "name": "Amortissements des autres charges \u00e0\u00a0 r\u00e9partir"
- }
- ],
- "name": "Amortissements des brevets, licences, concessions et droits similaires"
- },
- {
- "name": "Amortissements du droit au bail"
- },
- {
- "name": "Amortissements des logiciels"
- },
- {
- "name": "Amortissements des marques"
- },
- {
- "name": "Amortissements du fonds commercial"
- }
- ],
- "name": "AMORTISSEMENTS DES IMMOBILISATIONS INCORPORELLES"
- },
- {
- "children": [
- {
- "name": "Amortissements des autres immobilisations incorporelles"
- },
- {
- "name": "Amortissements des terrains de gisement"
- },
- {
- "name": "Amortissements des terrains agricoles et forestiers"
- },
- {
- "name": "Amortissements du fonds commercial"
- },
- {
- "name": "Amortissements des brevets, marques, droits et valeurs similaires"
- },
- {
- "name": "Amortissements des travaux de mise en valeur des terrains"
- }
- ],
- "name": "AMORTISSEMENTS DES TERRAINS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortissements des installations techniques"
- },
- {
- "name": "Amortissements du mat\u00e9riel et outillage"
- },
- {
- "name": "Amortissements des emballages r\u00e9cup\u00e9rables identifiables"
- },
- {
- "name": "Amortissements des autres installations techniques, mat\u00e9riel et outillage"
- }
- ],
- "name": "Amortissements des ouvrages d'infrastructure"
- },
- {
- "name": "Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession"
- },
- {
- "name": "Amortissements des autres installations et agencements"
- },
- {
- "children": [
- {
- "name": "Amortissements des b\u00e2timents"
- },
- {
- "name": "Amortissements des constructions sur terrains d'autrui"
- },
- {
- "name": "Amortissements des ouvrages d'infrastructure"
- },
- {
- "name": "Amortissements des installations, agencements et am\u00e9nagements des constructions"
- },
- {
- "name": "Amortissements des autres constructions"
- }
- ],
- "name": "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d'autrui"
- },
- {
- "children": [
- {
- "name": "Amortissements des autres terrains"
- },
- {
- "name": "Amortissements des terrains nus"
- },
- {
- "name": "Amortissements des terrains am\u00e9nag\u00e9s"
- },
- {
- "name": "Amortissements des terrains b\u00e2tis"
- },
- {
- "name": "Amortissements des terrains de gisement"
- },
- {
- "name": "Amortissements des agencements et am\u00e9nagements de terrains"
- }
- ],
- "name": "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre"
- },
- {
- "name": "Amortissements des installations techniques"
- },
- {
- "children": [
- {
- "name": "Amortissements du mat\u00e9riel informatique"
- },
- {
- "name": "Amortissements des agencements, installations et am\u00e9nagements divers"
- },
- {
- "name": "Amortissements du mobilier de bureau"
- },
- {
- "name": "Amortissements du mat\u00e9riel de bureau"
- },
- {
- "name": "Amortissements des autres mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers"
- }
- ],
- "name": "Amortissements des am\u00e9nagements de bureaux"
- }
- ],
- "name": "AMORTISSEMENTS DES B\u00c2TIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS"
- },
- {
- "children": [
- {
- "name": "Amortizarea altor imobilizari necorporale"
- },
- {
- "name": "Amortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale, drepturilor si activelor similare"
- },
- {
- "name": "Amortizarea cheltuielilor de dezvoltare"
- },
- {
- "name": "Amortizarea cheltuielilor de constituire"
- },
- {
- "name": "Amortizarea fondului comercial"
- }
- ],
- "name": "Amortizari privind amortizarile necorporale"
- },
- {
- "children": [
- {
- "name": "Amortissements du mat\u00e9riel et outillage agricole"
- },
- {
- "name": "Amortissements du mat\u00e9riel d'emballage r\u00e9cup\u00e9rable et identifiable"
- },
- {
- "name": "Amortissements du mat\u00e9riel et outillage industriel et commercial"
- },
- {
- "name": "Amortissements des agencements et am\u00e9nagements du mat\u00e9riel"
- },
- {
- "name": "Amortissements du mat\u00e9riel de transport"
- },
- {
- "name": "Amortissements du mat\u00e9riel et mobilier"
- },
- {
- "name": "Amortissements des autres mat\u00e9riels"
- },
- {
- "name": "Amortissements des immobilisations animales et agricoles"
- }
- ],
- "name": "AMORTISSEMENTS DU MAT\u00c9RIEL"
- }
- ],
- "name": "AMORTISSEMENTS"
- }
- ],
- "name": "Comptes d'immobilisations"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Augmentation des cr\u00e9ances immobilis\u00e9es"
- }
- ],
- "name": "Augmentation des cr\u00e9ances immobilis\u00e9es"
- },
- {
- "children": [
- {
- "name": "Diminution des dettes de financement"
- }
- ],
- "name": "EMPRUNTS \u00c9QUIVALENTS DE CR\u00c9DIT - BAIL IMMOBILIER"
- },
- {
- "name": "EMPRUNTS \u00c9QUIVALENTS DE CR\u00c9DIT - BAIL MOBILIER"
- },
- {
- "name": "Dettes rattach\u00e9es \u00e0 des participations (hors groupe)",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "sur emprunts \u00e9quivalents d\u2019autres contrats"
- },
- {
- "name": "sur emprunts \u00e9quivalents de cr\u00e9dit \u2013 bail mobilier"
- },
- {
- "name": "sur emprunts \u00e9quivalents de cr\u00e9dit \u2013 bail immobilier"
- }
- ],
- "name": "INT\u00c9R\u00caTS COURUS"
- },
- {
- "children": [
- {
- "name": "Principal",
- "root_type": "Liability"
- },
- {
- "name": "Int\u00e9r\u00eats courus",
- "root_type": "Liability"
- }
- ],
- "name": "EMPRUNTS \u00c9QUIVALENTS D\u2019AUTRES CONTRATS"
- }
- ],
- "name": "DETTES DE CR\u00c9DIT - BAIL ET CONTRATS ASSIMIL\u00c9S"
- },
- {
- "children": [
- {
- "name": "R\u00e9sultat de l'exercice (b\u00e9n\u00e9fice)",
- "root_type": "Liability"
- },
- {
- "name": "REPORT \u00c0 NOUVEAU CR\u00c9DITEUR"
- },
- {
- "children": [
- {
- "name": "Perte - Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s"
- },
- {
- "name": "Perte nette \u00e0 reporter"
- }
- ],
- "name": "REPORT \u00c0 NOUVEAU D\u00c9BITEUR"
- }
- ],
- "name": "REPORT \u00c0 NOUVEAU"
- },
- {
- "children": [
- {
- "name": "PROVISIONS POUR PERTES DE CHANGE"
- },
- {
- "name": "PROVISIONS POUR LITIGES"
- },
- {
- "name": "PROVISIONS POUR PERTES SUR MARCH\u00c9S \u00c0 ACH\u00c8VEMENT FUTUR"
- },
- {
- "children": [
- {
- "name": "Autres provisions financi\u00e8res pour risques et charges"
- },
- {
- "name": "Provisions de propre assureur"
- },
- {
- "name": "Provisions pour renouvellement des immobilisations (entreprises concessionnaires)"
- },
- {
- "name": "Provisions pour amendes et p\u00e9nalit\u00e9s"
- }
- ],
- "name": "AUTRES PROVISIONS FINANCI\u00c8RES POUR RISQUES ET CHARGES"
- },
- {
- "name": "PROVISIONS POUR PENSIONS ET OBLIGATIONS SIMILAIRES"
- },
- {
- "children": [
- {
- "name": "Provisions pour grosses r\u00e9parations"
- }
- ],
- "name": "PROVISIONS POUR CHARGES \u00c0 REPARTIR SUR PLUSIEURS EXERCICES"
- },
- {
- "name": "PROVISIONS POUR IMP\u00d4TS"
- },
- {
- "name": "PROVISIONS POUR GARANTIES DONN\u00c9ES AUX CLIENTS"
- }
- ],
- "name": "PROVISIONS FINANCIERES POUR RISQUES ET CHARGES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Hausse des prix",
- "root_type": "Liability"
- },
- {
- "name": "Fluctuation des cours",
- "root_type": "Liability"
- }
- ],
- "name": "Provisions r\u00e9glement\u00e9es relatives aux stocks"
- },
- {
- "children": [
- {
- "name": "Provisions pour investissement (participation des salari\u00e9s)",
- "root_type": "Liability"
- },
- {
- "name": "Provisions reconstitution des gisements miniers et p\u00e9troliers",
- "root_type": "Liability"
- }
- ],
- "name": "SUBVENTIONS D'\u00c9QUIPEMENT B"
- },
- {
- "name": "Plus-values r\u00e9investies",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "D\u00e9p\u00f4ts et cautionnements re\u00e7ues"
- },
- {
- "name": "Avances de l'Etat"
- },
- {
- "name": "Dettes de financement diverses"
- },
- {
- "name": "Billets de fonds"
- },
- {
- "name": "Avances re\u00e7ues et comptes courants bloqu\u00e9s"
- },
- {
- "name": "Dettes rattach\u00e9es \u00e0\u00a0 des participations"
- },
- {
- "name": "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit"
- },
- {
- "name": "Fournisseurs d'immobilisation"
- }
- ],
- "name": "AUTRES SUBVENTIONS D'INVESTISSEMENT"
- },
- {
- "name": "Amortissements d\u00e9rogatoires",
- "root_type": "Liability"
- },
- {
- "name": "Provision sp\u00e9ciale de r\u00e9\u00e9valuation",
- "root_type": "Liability"
- },
- {
- "name": "Pierderi legate de emiterea, rascumpararea, vanzarea, cedarea cu titlu gratuit sau anularea instrumentelor de capitaluri proprii."
- },
- {
- "name": "Provisions r\u00e9glement\u00e9es relatives aux autres \u00e9l\u00e9ments de l'actif",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Autres"
- },
- {
- "name": "\u00c9tat"
- },
- {
- "name": "Emprunts obligataires"
- },
- {
- "name": "D\u00e9partements"
- },
- {
- "name": "R\u00e9gions"
- },
- {
- "name": "Entreprises publiques ou mixtes"
- },
- {
- "name": "Organismes internationaux"
- },
- {
- "name": "Entreprises et organismes priv\u00e9s"
- },
- {
- "name": "Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es"
- }
- ],
- "name": "SUBVENTIONS D'\u00c9QUIPEMENT A"
- }
- ],
- "name": "SUBVENTIONS D'INVESTISSEMENT"
- },
- {
- "children": [
- {
- "name": "PLUS-VALUES DE CESSION \u00c0 R\u00c9INVESTIR"
- },
- {
- "children": [
- {
- "name": "Provisions pour remises en \u00e9tat",
- "root_type": "Liability"
- }
- ],
- "name": "AUTRES PROVISIONS ET FONDS R\u00c9GLEMENTES"
- },
- {
- "children": [
- {
- "name": "Pr\u00e9l\u00e8vement pour le Budget"
- },
- {
- "name": "Fonds National"
- }
- ],
- "name": "FONDS R\u00c9GLEMENT\u00c9S"
- },
- {
- "children": [
- {
- "name": "Alte provizioane"
- },
- {
- "name": "Provizioane pentru pensii si obligatii similare"
- },
- {
- "name": "Provizioane pentru litigii"
- },
- {
- "name": "Provizioane pentru garantii acordate clientilor"
- },
- {
- "name": "Provizioane pentru dezafectare imobilizari corporale si alte actiuni legate de acestea"
- },
- {
- "name": "Provizioane pentru restructurare"
- },
- {
- "name": "Provizioane pentru impozite"
- }
- ],
- "name": "AMORTISSEMENTS D\u00c9ROGATOIRES"
- },
- {
- "children": [
- {
- "name": "Hausse de prix"
- },
- {
- "name": "Fluctuation des cours"
- }
- ],
- "name": "PROVISIONS R\u00c9GLEMENT\u00c9ES RELATIVES AUX STOCKS"
- },
- {
- "children": [
- {
- "name": "Provisions pour gros entretien ou grandes r\u00e9visions ",
- "root_type": "Liability"
- }
- ],
- "name": "PROVISIONS POUR INVESTISSEMENT"
- },
- {
- "name": "PROVISION SP\u00c9CIALE DE R\u00c9\u00c9VALUATION"
- },
- {
- "children": [
- {
- "name": "Reconstitution des gisements miniers et p\u00e9troliers"
- },
- {
- "name": "Autres provisions pour charges"
- },
- {
- "name": "Provisions pour charges \u00e0\u00a0 r\u00e9partir sur plusieurs exercices"
- },
- {
- "name": "Provisions pour pensions de retraite et obligations similaires"
- }
- ],
- "name": "PROVISIONS R\u00c9GLEMENT\u00c9ES RELATIVES AUX IMMOBILISATIONS"
- }
- ],
- "name": "PROVISIONS R\u00c9GLEMENT\u00c9ES ET FONDS ASSIMIL\u00c9S"
- },
- {
- "children": [
- {
- "name": "COMPTES PERMANENTS NON BLOQU\u00c9S DES \u00c9TABLISSEMENTS ET SUCCURSALES"
- },
- {
- "name": "INT\u00c9R\u00caTS COURUS SUR DETTES LI\u00c9ES \u00c0 DES PARTICIPATIONS"
- },
- {
- "name": "COMPTES PERMANENTS BLOQU\u00c9S DES \u00c9TABLISSEMENTS ET SUCCURSALES"
- },
- {
- "name": "DETTES LI\u00c9ES \u00c0 DES SOCI\u00c9T\u00c9S EN PARTICIPATION"
- },
- {
- "children": [
- {
- "name": "Dettes li\u00e9es \u00e0 des participations (groupe)"
- },
- {
- "name": "Dettes li\u00e9es \u00e0 des participations (hors groupe)"
- }
- ],
- "name": "DETTES LI\u00c9ES \u00c0 DES PARTICIPATIONS"
- },
- {
- "name": "COMPTES DE LIAISON PRODUITS"
- },
- {
- "name": "COMPTES DE LIAISON CHARGES"
- },
- {
- "name": "COMPTES DE LIAISON DES SOCI\u00c9T\u00c9S EN PARTICIPATION"
- }
- ],
- "name": "DETTES LI\u00c9ES \u00c0 DES PARTICIPATIONS ET COMPTES DE LIAISON DES ETABLISSEMENTS ET SOCI\u00c9T\u00c9S EN PARTICIPATION"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Autres dotations"
- },
- {
- "name": "Dotation initiale"
- },
- {
- "name": "Dotations compl\u00e9mentaires"
- }
- ],
- "name": "CAPITAL PAR DOTATION"
- },
- {
- "children": [
- {
- "name": "Actiuni proprii detinute pe termen lung"
- },
- {
- "name": "Actiuni proprii detinute pe termen scurt"
- }
- ],
- "name": "ACTIONNAIRES, CAPITAL SOUSCRIT, NON APPEL\u00c9"
- },
- {
- "children": [
- {
- "name": "Interese care nu controleaza - alte capitaluri proprii"
- },
- {
- "name": "Interese care nu controleaza - rezultatul exercitiului financiar"
- }
- ],
- "name": "Interese care nu controleaza"
- },
- {
- "children": [
- {
- "name": "Autres primes"
- },
- {
- "name": "Primes de fusion"
- },
- {
- "name": "\u00c9carts de r\u00e9\u00e9valuation (autres op\u00e9rations l\u00e9gales)",
- "root_type": "Liability"
- },
- {
- "name": "Primes d'\u00e9mission"
- },
- {
- "name": "Primes de conversion"
- },
- {
- "name": "Autres \u00e9carts de r\u00e9\u00e9valuation en France",
- "root_type": "Liability"
- },
- {
- "name": "Primes d'apport"
- }
- ],
- "name": "PRIMES LI\u00c9ES AUX CAPITAUX PROPRES"
- },
- {
- "children": [
- {
- "name": "R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles"
- },
- {
- "name": "Pr\u00e9l\u00e8vements d\u2019autoconsommation"
- },
- {
- "name": "Bons de souscription d'actions",
- "root_type": "Liability"
- },
- {
- "name": "Autres pr\u00e9l\u00e8vements"
- },
- {
- "name": "Op\u00e9rations courantes"
- },
- {
- "name": "Prime de conversie a obligatiunilor in actiuni"
- },
- {
- "name": "Apports temporaires"
- }
- ],
- "name": "COMPTE DE L'EXPLOITANT"
- },
- {
- "name": "Rezerve din conversie"
- },
- {
- "children": [
- {
- "name": "Patrimoniul regiei"
- },
- {
- "name": "Capital souscrit, non appel\u00e9"
- },
- {
- "children": [
- {
- "name": "Capital amorti",
- "root_type": "Liability"
- },
- {
- "name": "Capital non amorti",
- "root_type": "Liability"
- }
- ],
- "name": "Capital souscrit, appel\u00e9, vers\u00e9, non amorti"
- },
- {
- "name": "Capital souscrit, appel\u00e9, vers\u00e9, amorti"
- },
- {
- "name": "Patrimoniul public"
- },
- {
- "name": "Capital souscrit, appel\u00e9, non vers\u00e9"
- },
- {
- "name": "Capital souscrit soumis \u00e0 des conditions particuli\u00e8res"
- }
- ],
- "name": "CAPITAL SOCIAL"
- },
- {
- "name": "CAPITAL PERSONNEL"
- },
- {
- "children": [
- {
- "name": "\u00c9carts de r\u00e9\u00e9valuation libre"
- },
- {
- "name": "Rezerve statutare sau contractuale"
- },
- {
- "children": [
- {
- "name": "R\u00e9serves diverses",
- "root_type": "Liability"
- },
- {
- "name": "R\u00e9serve de propre assureur",
- "root_type": "Liability"
- }
- ],
- "name": "Alte rezerve"
- },
- {
- "children": [
- {
- "name": "Plus-values nettes \u00e0 long terme",
- "root_type": "Liability"
- },
- {
- "name": "R\u00e9serve l\u00e9gale proprement dite",
- "root_type": "Liability"
- }
- ],
- "name": "\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale"
- },
- {
- "name": "Rezerve din diferente de curs valutar in relatie cu investitia neta intr-o entitate straina"
- },
- {
- "name": "Rezerve reprezentand surplusul realizat din rezerve din reevaluare"
- },
- {
- "children": [
- {
- "name": "Autres r\u00e9serves r\u00e9glement\u00e9es",
- "root_type": "Liability"
- },
- {
- "name": "Plus-values nettes \u00e0 long terme",
- "root_type": "Liability"
- },
- {
- "name": "R\u00e9serves cons\u00e9cutives \u00e0 l'octroi de subventions d'investissement",
- "root_type": "Liability"
- }
- ],
- "name": "Rezerve de valoare justa"
- }
- ],
- "name": "\u00c9CARTS DE R\u00c9\u00c9VALUATION"
- }
- ],
- "name": "CAPITAL"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Rezultatul reportat provenit din trecerea la aplicarea Reglementarilor contabile conforme cu Directiva a patra a Comunitatilor Economice Europene"
- },
- {
- "name": "Rezultatul reportat provenit din corectarea erorilor contabile"
- },
- {
- "name": "Rezultatul reportat provenit din adoptarea pentru prima data a IAS, mai pu\u00fein IAS 29"
- },
- {
- "name": "Rezultatul reportat reprezentand profitul nerepartizat sau pierderea neacoperita"
- }
- ],
- "name": "Rezultatul reportat"
- },
- {
- "children": [
- {
- "name": "R\u00e9serve l\u00e9gale"
- }
- ],
- "name": "R\u00e9serve l\u00e9gale"
- },
- {
- "children": [
- {
- "name": "Primes d'\u00e9mission"
- },
- {
- "name": "Primes de fusion"
- },
- {
- "name": "Primes d'apport"
- }
- ],
- "name": "R\u00c9SERVES STATUTAIRES OU CONTRACTUELLES"
- },
- {
- "name": "Report \u00e0 nouveau (solde cr\u00e9diteur)",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Actionnaires, capital souscrit-non appel\u00e9"
- },
- {
- "name": "Capital social"
- },
- {
- "name": "Fonds de dotation"
- },
- {
- "children": [
- {
- "name": "Capital individuel"
- },
- {
- "name": "Compte de l'exploitant"
- }
- ],
- "name": "Capital personnel"
- }
- ],
- "name": "R\u00c9SERVE L\u00c9GALE"
- },
- {
- "children": [
- {
- "name": "R\u00e9serves facultatives"
- },
- {
- "name": "R\u00e9sultats nets en instance d'affectation (solde d\u00e9biteur)"
- },
- {
- "name": "R\u00e9serves diverses"
- }
- ],
- "name": "AUTRES R\u00c9SERVES"
- },
- {
- "children": [
- {
- "name": "R\u00e9sultat net de l'exercice (solde d\u00e9biteur)"
- },
- {
- "name": "R\u00e9sultat net de l'exercice (solde cr\u00e9diteur)"
- }
- ],
- "name": "R\u00e9sultat net de l'exercice"
- },
- {
- "children": [
- {
- "name": "R\u00e9serves cons\u00e9cutives \u00e0 l'octroi de subventions d'investissement"
- },
- {
- "name": "Autres r\u00e9serves r\u00e9glement\u00e9es"
- },
- {
- "name": "R\u00e9serves de plus-values nettes \u00e0 long terme"
- },
- {
- "name": "\u00c9carts de r\u00e9\u00e9valuation"
- }
- ],
- "name": "R\u00c9SERVES R\u00c9GLEMENT\u00c9ES"
- },
- {
- "children": [
- {
- "name": "R\u00e9serves r\u00e9glement\u00e9es"
- },
- {
- "name": "R\u00e9serves statutaires ou contractuelles"
- },
- {
- "name": "R\u00e9serves facultatives"
- }
- ],
- "name": "Autres r\u00e9serves"
- },
- {
- "children": [
- {
- "name": "Report \u00e0\u00a0 nouveau (solde cr\u00e9diteur)"
- },
- {
- "name": "Report \u00e0\u00a0 nouveau (solde d\u00e9biteur)"
- }
- ],
- "name": "Report \u00e0\u00a0 nouveau"
- }
- ],
- "name": "R\u00c9SERVES"
- },
- {
- "children": [
- {
- "name": "VALEUR AJOUT\u00c9E (V.A.)"
- },
- {
- "children": [
- {
- "name": "Autres subventions d'investissement (m\u00eame ventilation que celle du compte 1391)",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Autres",
- "root_type": "Liability"
- },
- {
- "name": "Entreprises publiques",
- "root_type": "Liability"
- },
- {
- "name": "Entreprises et organismes priv\u00e9s ",
- "root_type": "Liability"
- },
- {
- "name": "Etat",
- "root_type": "Liability"
- },
- {
- "name": "R\u00e9gions",
- "root_type": "Liability"
- },
- {
- "name": "D\u00e9partements",
- "root_type": "Liability"
- },
- {
- "name": "Collectivit\u00e9s publiques",
- "root_type": "Liability"
- },
- {
- "name": "Communes",
- "root_type": "Liability"
- }
- ],
- "name": "Subventions d'\u00e9quipement"
- }
- ],
- "name": "R\u00c9SULTAT NET : PERTE"
- },
- {
- "children": [
- {
- "name": "Autres provisions r\u00e9glement\u00e9es"
- },
- {
- "name": "Provisions pour plus-values en instance d'imposition"
- },
- {
- "name": "Provisions pour amortissements d\u00e9rogatoires"
- },
- {
- "name": "Provisions pour investissements"
- },
- {
- "name": "Provisions pour reconstitution des gisements"
- },
- {
- "name": "Provisions pour acquisition et construction de logements"
- }
- ],
- "name": "R\u00c9SULTAT D'EXPLOITATION (R.E.)"
- },
- {
- "children": [
- {
- "name": "Subventions d'investissement re\u00e7ues"
- },
- {
- "name": "Subventions d'investissement inscrites au CPC"
- },
- {
- "name": "Entreprises publiques",
- "root_type": "Liability"
- },
- {
- "name": "Entreprises et organismes priv\u00e9s",
- "root_type": "Liability"
- },
- {
- "name": "Communes",
- "root_type": "Liability"
- },
- {
- "name": "Collectivit\u00e9s publiques",
- "root_type": "Liability"
- },
- {
- "name": "R\u00e9gions",
- "root_type": "Liability"
- },
- {
- "name": "D\u00e9partements",
- "root_type": "Liability"
- },
- {
- "name": "Autres",
- "root_type": "Liability"
- }
- ],
- "name": "R\u00c9SULTAT NET : B\u00c9N\u00c9FICE"
- },
- {
- "name": "R\u00c9SULTAT HORS ACTIVIT\u00c9S ORDINAIRES (R.H.A.O.)"
- },
- {
- "name": "EXC\u00c9DENT BRUT D'EXPLOITATION (E.B.E.)"
- },
- {
- "children": [
- {
- "name": "R\u00e9sultat en instance d'affectation : Perte"
- },
- {
- "name": "R\u00e9sultat en instance d'affectation : B\u00e9n\u00e9fice"
- }
- ],
- "name": "R\u00c9SULTAT EN INSANCE D\u2019AFFECTATION"
- },
- {
- "name": "R\u00c9SULTAT FINANCIER (R.F.)"
- },
- {
- "children": [
- {
- "name": "Marge brute sur mati\u00e8res"
- },
- {
- "name": "Marge brute sur marchandises"
- }
- ],
- "name": "MARGE BRUTE (M.B.)"
- },
- {
- "name": "R\u00c9SULTAT DES ACTIVIT\u00c9S ORDINAIRES (R.A.O.)"
- }
- ],
- "name": "R\u00c9SULTAT NET DE L'EXERCICE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Comptes de liaison des \u00e9tablissements"
- },
- {
- "name": "Comptes de liaison du si\u00e8ge"
- }
- ],
- "name": "Comptes de liaison des \u00e9tablissements et succursales"
- },
- {
- "name": "AVANCES RE\u00c7UES DE L'\u00c9TAT"
- },
- {
- "children": [
- {
- "name": "Credite bancare pe termen lung nerambursate la scadenta"
- },
- {
- "name": "Credite externe guvernamentale"
- },
- {
- "name": "Credite bancare externe garantate de banci"
- },
- {
- "name": "Credite bancare externe garantate de stat"
- },
- {
- "name": "Credite bancare pe termen lung"
- },
- {
- "name": "Credite de la trezoreria statului"
- },
- {
- "name": "Credite bancare interne garantate de stat"
- }
- ],
- "name": "EMPRUNTS ET DETTES AUPR\u00c8S DES \u00c9TABLISSEMENTS DE CR\u00c9DIT"
- },
- {
- "children": [
- {
- "name": "Imprumuturi interne din emisiuni de obligatiuni garantate de stat"
- },
- {
- "name": "Imprumuturi externe din emisiuni de obligatiuni garantate de banci"
- },
- {
- "name": "Emprunts obligataires convertibles"
- },
- {
- "name": "Autres emprunts obligataires"
- },
- {
- "name": "Imprumuturi externe din emisiuni de obligatiuni garantate de stat"
- },
- {
- "name": "Emprunts obligataires ordinaires"
- }
- ],
- "name": "EMPRUNTS OBLIGATAIRES"
- },
- {
- "children": [
- {
- "name": "Avances bloqu\u00e9es pour augmentation du capital"
- },
- {
- "name": "Droits du conc\u00e9dant exigibles en nature"
- },
- {
- "name": "Avances conditionn\u00e9es par l'\u00c9tat"
- },
- {
- "name": "Avances conditionn\u00e9es par les organismes internationaux"
- },
- {
- "name": "Avances conditionn\u00e9es par les autres organismes africains"
- },
- {
- "name": "Emprunts participatifs",
- "root_type": "Liability"
- }
- ],
- "name": "AVANCES ASSORTIES DE CONDITIONS PARTICULI\u00c8RES"
- },
- {
- "children": [
- {
- "name": "sur autres emprunts et dettes"
- },
- {
- "name": "sur avances re\u00e7ues et comptes courants bloqu\u00e9s"
- },
- {
- "name": "sur d\u00e9p\u00f4ts et cautionnements re\u00e7us"
- },
- {
- "name": "sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit"
- },
- {
- "name": "sur avances re\u00e7ues de l'\u00c9tat"
- },
- {
- "name": "sur avances assorties de conditions particuli\u00e8res"
- },
- {
- "name": "sur emprunts obligataires"
- }
- ],
- "name": "INT\u00c9R\u00caTS COURUS"
- },
- {
- "children": [
- {
- "name": "Cautionnements"
- },
- {
- "name": "Cautionnements",
- "root_type": "Liability"
- },
- {
- "name": "D\u00e9p\u00f4ts"
- }
- ],
- "name": "D\u00c9P\u00d4TS ET CAUTIONNEMENTS RECUS"
- },
- {
- "name": "AVANCES RE\u00c7UES ET COMPTES COURANTS BLOQU\u00c9S"
- },
- {
- "name": "Prime privind rambursarea obligatiunilor"
- },
- {
- "children": [
- {
- "name": "Dobanzi aferente altor imprumuturi si datorii asimilate"
- },
- {
- "children": [
- {
- "name": "Sur participation des salari\u00e9s aux r\u00e9sultats",
- "root_type": "Liability"
- },
- {
- "name": "Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us",
- "root_type": "Liability"
- },
- {
- "name": "Sur autres emprunts et dettes assimil\u00e9es",
- "root_type": "Liability"
- },
- {
- "name": "Sur emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit",
- "root_type": "Liability"
- },
- {
- "name": "Sur emprunts et dettes assortis de conditions particuli\u00e8res",
- "root_type": "Liability"
- },
- {
- "name": "Sur emprunts obligataires convertibles ",
- "root_type": "Liability"
- },
- {
- "name": "Sur autres emprunts obligataires",
- "root_type": "Liability"
- }
- ],
- "name": "Int\u00e9r\u00eats courus"
- },
- {
- "name": "Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s"
- },
- {
- "name": "Emprunts participatifs"
- },
- {
- "name": "Rentes viag\u00e8res capitalis\u00e9es"
- },
- {
- "name": "Billets de fonds"
- },
- {
- "name": "Dettes du conc\u00e9dant exigibles en nature"
- },
- {
- "name": "Participation des travailleurs aux b\u00e9n\u00e9fices"
- }
- ],
- "name": "AUTRES EMPRUNTS ET DETTES"
- }
- ],
- "name": "EMPRUNTS ET DETTES ASSIMIL\u00c9ES"
- }
- ],
- "name": "Comptes de capitaux"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "en unit\u00e9s mon\u00e9taires l\u00e9gales"
- },
- {
- "name": "en devises"
- }
- ],
- "name": "CAISSE SUCCURSALE B"
- },
- {
- "children": [
- {
- "name": "en unit\u00e9s mon\u00e9taires l\u00e9gales"
- },
- {
- "name": "en devises"
- }
- ],
- "name": "CAISSE SUCCURSALE A"
- },
- {
- "children": [
- {
- "name": "en devises"
- },
- {
- "name": "en unit\u00e9s mon\u00e9taires l\u00e9gales"
- }
- ],
- "name": "CAISSE SI\u00c8GE SOCIAL"
- }
- ],
- "name": "CAISSE"
- },
- {
- "children": [
- {
- "name": "BANQUES, CREDITS DE TRESORERIE, INTERETS COURUS"
- },
- {
- "name": "ESCOMPTE DE CR\u00c9DITS ORDINAIRES"
- },
- {
- "name": "ESCOMPTE DE CR\u00c9DITS DE CAMPAGNE"
- },
- {
- "name": "CR\u00c9DITS DE TR\u00c9SORERIE"
- }
- ],
- "name": "BANQUES, CR\u00c9DITS DE TR\u00c9SORERIE ET D'ESCOMPTE"
- },
- {
- "children": [
- {
- "name": "ACCR\u00c9DITIFS"
- },
- {
- "name": "VIREMENTS DE FONDS"
- },
- {
- "name": "R\u00c9GIES D'AVANCE"
- },
- {
- "name": "AUTRES VIREMENTS INTERNES"
- }
- ],
- "name": "R\u00c9GIES D'AVANCES, ACCR\u00c9DITIFS ET VIREMENTS INTERNES"
- },
- {
- "children": [
- {
- "name": "RISQUES PROVISIONN\u00c9S \u00c0 CARACT\u00c8RE FINANCIER"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES BANQUES"
- },
- {
- "children": [
- {
- "name": "Actions"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des comptes de tr\u00e9sorerie"
- },
- {
- "name": "Obligations"
- },
- {
- "name": "Autres valeurs mobili\u00e8res de placement et cr\u00e9ances assimil\u00e9es (provisions)"
- },
- {
- "name": "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9 "
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES TITRES DE PLACEMENT"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES TITRES ET VALEURS \u00c0 ENCAISSER"
- },
- {
- "name": "Ajustari pentru pierderea de valoare a obligatiunilor emise si recuperate"
- },
- {
- "name": "Autres charges financi\u00e8res des exercices ant\u00e9rieurs"
- },
- {
- "name": "Charges nettes sur cession de titres et valeurs de placement"
- },
- {
- "name": "Escomptes accord\u00e9s"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES \u00c9TABLISSEMENTS FINANCIERS ET ASSIMIL\u00c9S"
- },
- {
- "name": "Ajustari pentru pierderea de valoare a obligatiunilor"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES D\u2019INSTRUMENTS DE TR\u00c9SORERIE"
- },
- {
- "name": "Ajustari pentru pierderea de valoare a altor invesitii pe termen scurt si creante asimilate"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS ET RISQUES PROVISIONN\u00c9S"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Alte titluri de plasament"
- },
- {
- "name": "Dobanzi la obligatiuni si alte titluri de plasament"
- },
- {
- "name": "Bons de souscription"
- }
- ],
- "name": "AUTRES VALEURS ASSIMIL\u00c9ES"
- },
- {
- "children": [
- {
- "name": "Varsaminte de efctuat pentru alte investitii pe termen scurt"
- },
- {
- "name": "Varsaminte de efctuat pentru actiunile detinute la institutiile afiliate"
- }
- ],
- "name": "Varsaminte de efctuat pentru investitiile pe termen scurt"
- },
- {
- "name": "TITRES N\u00c9GOCIABLES HORS REGION"
- },
- {
- "children": [
- {
- "name": "Bons de souscription d'actions"
- },
- {
- "name": "Bons de souscription d'obligations"
- }
- ],
- "name": "BONS DE SOUSCRIPTION"
- },
- {
- "name": "Bons du Tr\u00e9sor et bons de caisse \u00e0 court terme"
- },
- {
- "children": [
- {
- "name": "Actions"
- },
- {
- "name": "Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme"
- },
- {
- "name": "Obligations"
- },
- {
- "name": "Titres non cot\u00e9s"
- }
- ],
- "name": "INT\u00c9R\u00caTS COURUS"
- },
- {
- "children": [
- {
- "name": "Bons de caisse \u00e0 court terme"
- },
- {
- "name": "Titres du Tr\u00e9sor \u00e0 court terme"
- },
- {
- "name": "Titres d'organismes financiers"
- }
- ],
- "name": "TITRES DU TR\u00c9SOR ET BONS DE CAISSE \u00c0 COURT TERME"
- },
- {
- "children": [
- {
- "name": "Obligations cot\u00e9es"
- },
- {
- "name": "Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle"
- },
- {
- "name": "Obligations non cot\u00e9es"
- },
- {
- "name": "Autres titres conf\u00e9rant un droit de cr\u00e9ance"
- }
- ],
- "name": "OBLIGATIONS"
- },
- {
- "children": [
- {
- "name": "Actions cot\u00e9es"
- },
- {
- "name": "Actions propres"
- },
- {
- "name": "Actions d\u00e9membr\u00e9es (certificats d'investissement ; droits de vote)"
- },
- {
- "name": "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9"
- },
- {
- "name": "Actions non cot\u00e9es"
- }
- ],
- "name": "ACTIONS"
- }
- ],
- "name": "TITRES DE PLACEMENT"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Sume in curs de decontare"
- },
- {
- "name": "Conturi la banci in valuta"
- },
- {
- "name": "Conturi la banci in lei"
- }
- ],
- "name": "Conturi curente la banci"
- },
- {
- "children": [
- {
- "name": "Billets de fonds"
- },
- {
- "name": "Coupons \u00e9chus"
- },
- {
- "name": "Ch\u00e8ques de voyage"
- },
- {
- "name": "Warrants"
- },
- {
- "name": "Int\u00e9r\u00eats \u00e9chus des obligations"
- },
- {
- "name": "Int\u00e9r\u00eats courus \u00e0 recevoir"
- }
- ],
- "name": "AUTRES VALEURS \u00c0 L'ENCAISSEMENT"
- },
- {
- "name": "EFFETS \u00c0 L'ENCAISSEMENT"
- },
- {
- "children": [
- {
- "name": "R\u00e9gies d'avances et accr\u00e9ditifs"
- },
- {
- "children": [
- {
- "name": "Caisse (succursale ou agence B)"
- },
- {
- "name": "Caisse Centrale"
- },
- {
- "name": "Caisse (succursale ou agence A)"
- }
- ],
- "name": "Caisses"
- }
- ],
- "name": "Caisses, r\u00e9gies d'avances et accr\u00e9ditifs"
- },
- {
- "name": "Autres organismes financiers"
- },
- {
- "children": [
- {
- "name": "Tr\u00e9sorerie G\u00e9n\u00e9rale"
- },
- {
- "name": "Banques (solde d\u00e9biteur)"
- },
- {
- "name": "Autres \u00e9tablissements financiers et assimil\u00e9s (soldes d\u00e9biteurs)"
- },
- {
- "name": "Ch\u00e8ques postaux"
- }
- ],
- "name": "CH\u00c8QUES \u00c0 L'ENCAISSEMENT"
- },
- {
- "name": "Banques"
- },
- {
- "children": [
- {
- "name": "Dobanzi aferente creditelor pe termen scurt"
- },
- {
- "name": "Credite externe garantate de stat"
- },
- {
- "name": "Credite externe garantate de banci"
- },
- {
- "name": "Credite de la trezoreria statului"
- },
- {
- "name": "Credite interne garantate de stat"
- },
- {
- "name": "Credite bancare pe termen scurt"
- },
- {
- "name": "Credite bancare pe termen scurt nerambursate la scadenta"
- },
- {
- "name": "Credite externe guvernamentale"
- }
- ],
- "name": "Credite bancare pe termen scurt"
- },
- {
- "name": "CARTES DE CR\u00c9DIT \u00c0 ENCAISSER"
- },
- {
- "name": "CH\u00c8QUES \u00c0 ENCAISSER"
- },
- {
- "children": [
- {
- "name": "Autres valeurs \u00e0\u00a0 encaisser"
- },
- {
- "name": "Efecte remise spre scontare"
- },
- {
- "name": "Virement de fonds"
- },
- {
- "children": [
- {
- "name": "Ch\u00e8ques \u00e0\u00a0 l'encaissement"
- },
- {
- "name": "Ch\u00e8ques en portefeuille"
- }
- ],
- "name": "Ch\u00e8ques \u00e0\u00a0 encaisser ou \u00e0\u00a0 l'encaissement"
- },
- {
- "name": "Cecuri de incasat"
- },
- {
- "children": [
- {
- "name": "Effets \u00e9chus \u00e0\u00a0 encaisser"
- },
- {
- "name": "Effets \u00e0\u00a0 l'encaissement"
- }
- ],
- "name": "Efecte de incasat"
- }
- ],
- "name": "EFFETS \u00c0 ENCAISSER"
- }
- ],
- "name": "VALEURS \u00c0 ENCAISSER"
- },
- {
- "children": [
- {
- "name": "BANQUES AUTRES \u00c9TATS REGION"
- },
- {
- "name": "BANQUES, INTERETS COURUS"
- },
- {
- "name": "BANQUES HORS ZONE MONETAIRE"
- },
- {
- "children": [
- {
- "name": "BANQUE Y"
- },
- {
- "name": "BANQUES X"
- }
- ],
- "name": "BANQUES LOCALES"
- },
- {
- "name": "BANQUES AUTRES ETATS ZONE MONETAIRE"
- }
- ],
- "name": "BANQUES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Casa in lei"
- },
- {
- "name": "Casa in valuta"
- }
- ],
- "name": "CH\u00c8QUES POSTAUX"
- },
- {
- "children": [
- {
- "name": "Alte valori"
- },
- {
- "name": "Timbre fiscale si postale"
- },
- {
- "name": "Tichete si bilete de calatorie"
- },
- {
- "name": "Bilete de tratament si odihna"
- }
- ],
- "name": "TR\u00c9SOR"
- },
- {
- "name": "SOCI\u00c9T\u00c9S DE GESTION ET D'INTERM\u00c9DIATION (S.G.I.)"
- },
- {
- "name": "ETABLISSEMENTS FINANCIERS, INTERETS COURUS"
- },
- {
- "name": "AUTRES ORGANISMES FINANCIERS"
- }
- ],
- "name": "\u00c9TABLISSEMENTS FINANCIERS ET ASSIMIL\u00c9S"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Acreditive in valuta"
- },
- {
- "name": "Acreditive in lei"
- }
- ],
- "name": "OPTIONS DE TAUX D'INT\u00c9R\u00caT"
- },
- {
- "name": "OPTIONS DE TAUX BOURSIERS"
- },
- {
- "name": "AVOIRS D'OR ET AUTRES M\u00c9TAUX PR\u00c9CIEUX ()"
- },
- {
- "name": "OPTIONS DE TAUX DE CHANGE"
- },
- {
- "name": "INSTRUMENTS DE MARCH\u00c9S \u00c0 TERME"
- }
- ],
- "name": "INSTRUMENTS DE TR\u00c9SORERIE"
- }
- ],
- "name": "Comptes financiers"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "PRODUITS FINIS A"
- },
- {
- "name": "PRODUITS FINIS B"
- },
- {
- "name": "Diferente de pret la animale si pasari"
- }
- ],
- "name": "PRODUITS FINIS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Produits finis (ou groupe) A",
- "root_type": "Asset"
- },
- {
- "name": "Produits finis (ou groupe) B",
- "root_type": "Asset"
- }
- ],
- "name": "Produits finis"
- },
- {
- "children": [
- {
- "name": "Obligations"
- },
- {
- "name": "Autres titres et valeurs de placement similaires"
- },
- {
- "name": "Actions, partie lib\u00e9r\u00e9e"
- },
- {
- "name": "Actions, partie non lib\u00e9r\u00e9e"
- },
- {
- "children": [
- {
- "name": "Bons de caisse"
- },
- {
- "name": "Bons de tr\u00e9sor"
- }
- ],
- "name": "Bons de caisse et bons de tr\u00e9sor"
- }
- ],
- "name": "Titres et valeurs de placement"
- },
- {
- "name": "Produse aflate la terti"
- },
- {
- "name": "Animale aflate la terti"
- },
- {
- "name": "Marfuri aflate la terti"
- },
- {
- "children": [
- {
- "name": "\u00c9tudes en cours E1"
- },
- {
- "name": "\u00c9tudes en cours E2"
- }
- ],
- "name": "\u00c9TUDES EN COURS"
- },
- {
- "children": [
- {
- "name": "Prestations de services S1"
- },
- {
- "name": "Prestations de services S2"
- }
- ],
- "name": "PRESTATIONS DE SERVICES EN COURS"
- },
- {
- "children": [
- {
- "name": "D\u00e9chets",
- "root_type": "Asset"
- },
- {
- "name": "Rebuts",
- "root_type": "Asset"
- },
- {
- "name": "Mati\u00e8res de r\u00e9cup\u00e9ration",
- "root_type": "Asset"
- }
- ],
- "name": "Ambalaje aflate la terti"
- }
- ],
- "name": "SERVICES EN COURS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des produits interm\u00e9diaires"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des produits en cours"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des marchandises"
- },
- {
- "name": "Fournitures A, B, C, ..",
- "root_type": "Asset"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des produits finis"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des mati\u00e8res et fournitures"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS DE MARCHANDISES"
- },
- {
- "children": [
- {
- "name": "Ajustari pentru deprecierea materialelor consumabile"
- },
- {
- "name": "Emballages (m\u00eame ventilation que celle du compte 326)",
- "root_type": "Asset"
- },
- {
- "name": "Ajustari pentru deprecierea materialelor de natura obiectelor de inventar"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS DE MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES"
- },
- {
- "children": [
- {
- "name": "Travaux en cours (m\u00eame ventilation que celle du compte 335)",
- "root_type": "Asset"
- },
- {
- "name": "Produits en cours (m\u00eame ventilation que celle du compte 331)",
- "root_type": "Asset"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS D'AUTRES APPOVISIONNEMENTS"
- },
- {
- "children": [
- {
- "name": "Ajustari pentru deprecierea animalelor aflate la terti"
- },
- {
- "name": "Ajustari pentru deprecierea marfurilor aflate la terti"
- },
- {
- "name": "Produits finis (m\u00eame ventilation que celle du compte 355)",
- "root_type": "Asset"
- },
- {
- "name": "Ajustari pentru deprecierea produselor reziduale aflate la terti"
- },
- {
- "name": "Ajustari pentru deprecierea produselor finite aflate la terti"
- },
- {
- "name": "Ajustari pentru deprecierea semifabricatelor aflate la terti"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des titres et valeurs de placement"
- },
- {
- "name": "Ajustari pentru deprecierea materiilor prime si materialelor aflate la terti"
- },
- {
- "name": "Ajustari pentru deprecierea ambalajelor aflate la terti"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES SERVICES EN COURS"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS DE PRODUITS FINIS"
- },
- {
- "children": [
- {
- "name": "Marchandises (ou groupe) A",
- "root_type": "Asset"
- },
- {
- "name": "Marchandises (ou groupe) B",
- "root_type": "Asset"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS DE PRODUITS INTERM\u00c9DIAIRES ET R\u00c9SIDUELS"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS EN COURS DE ROUTE, EN CONSIGNATION OU EN D\u00c9P\u00d4T"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du personnel - d\u00e9biteur"
- },
- {
- "name": "Ajustari pentru deprecierea produselor finite"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des clients et comptes rattach\u00e9s"
- },
- {
- "name": "Ajustari pentru deprecierea semifabricatelor"
- },
- {
- "name": "Ajustari pentru deprecierea produselor reziduale"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres d\u00e9biteurs"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES PRODUCTIONS EN COURS"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Prestations de services S 2",
- "root_type": "Asset"
- },
- {
- "name": "Etat - cr\u00e9dit de TVA (suivant d\u00e9claration)"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges 7%"
- },
- {
- "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges 20%"
- },
- {
- "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges 14%"
- },
- {
- "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges 10%"
- }
- ],
- "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges"
- },
- {
- "name": "Etat - TVA r\u00e9cup\u00e9rable sur immobilisations"
- }
- ],
- "name": "Etat - TVA r\u00e9cup\u00e9rable"
- },
- {
- "name": "Acomptes sur imp\u00f4ts sur les r\u00e9sultats"
- },
- {
- "children": [
- {
- "name": "Subventions d'\u00e9quilibre \u00e0\u00a0 recevoir"
- },
- {
- "name": "Subventions d'exploitation \u00e0\u00a0 recevoir"
- },
- {
- "name": "Subventions d'investissement \u00e0\u00a0 recevoir"
- }
- ],
- "name": "Subventions \u00e0\u00a0 recevoir"
- },
- {
- "name": "Etat - autres comptes d\u00e9biteurs"
- }
- ],
- "name": "Produse finite"
- },
- {
- "children": [
- {
- "name": "Produits r\u00e9siduels B"
- },
- {
- "name": "Produits r\u00e9siduels A"
- }
- ],
- "name": "PRODUITS R\u00c9SIDUELS EN COURS"
- },
- {
- "children": [
- {
- "name": "Clients - retenues de garantie"
- },
- {
- "children": [
- {
- "name": "Clients - factures \u00e0\u00a0 \u00e9tablir"
- },
- {
- "name": "Cr\u00e9ances sur travaux non encore factur\u00e9s"
- }
- ],
- "name": "Clients - factures \u00e0\u00a0 \u00e9tablir et cr\u00e9ances sur travaux non encore factur\u00e9s"
- },
- {
- "name": "Clients douteux ou litigieux"
- },
- {
- "name": "Clients - effets \u00e0\u00a0 recevoir"
- },
- {
- "name": "Travaux en cours T2"
- },
- {
- "children": [
- {
- "name": "Clients - cat\u00e9gorie A"
- },
- {
- "name": "Clients - cat\u00e9gorie B"
- }
- ],
- "name": "Travaux en cours T1"
- },
- {
- "name": "Autres clients et comptes rattach\u00e9s"
- }
- ],
- "name": "TRAVAUX EN COURS"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats courus et non \u00e9chus \u00e0\u00a0 percevoir"
- },
- {
- "name": "Charges constat\u00e9es d'avance"
- },
- {
- "name": "Comptes transitoires ou d'attente - d\u00e9biteurs"
- },
- {
- "name": "Comptes de r\u00e9partition p\u00e9riodique des charges"
- }
- ],
- "name": "Comptes de r\u00e9gularisation - actif"
- },
- {
- "children": [
- {
- "name": "Autres comptes d'associ\u00e9s d\u00e9biteurs"
- },
- {
- "name": "Associ\u00e9s - comptes d'apport en soci\u00e9t\u00e9"
- },
- {
- "name": "Actionnaires - capital souscrit et appel\u00e9 non vers\u00e9"
- },
- {
- "name": "Comptes courants des associ\u00e9s d\u00e9biteurs"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es aux comptes d'associ\u00e9s"
- },
- {
- "name": "Associ\u00e9s - op\u00e9rations faites en commun"
- }
- ],
- "name": "Produse reziduale"
- },
- {
- "children": [
- {
- "name": "Produits interm\u00e9diaires B"
- },
- {
- "name": "Produits interm\u00e9diaires A"
- },
- {
- "name": "Personnel - autres d\u00e9biteurs"
- }
- ],
- "name": "PRODUITS INTERM\u00c9DIAIRES EN COURS"
- },
- {
- "children": [
- {
- "name": "Produits en cours P2"
- },
- {
- "name": "Produits en cours P1"
- },
- {
- "name": "Rabais, remises et ristournes \u00e0\u00a0 obtenir - avoirs non encore re\u00e7us"
- },
- {
- "name": "Fournisseurs - cr\u00e9ances pour emballages et mat\u00e9riel \u00e0\u00a0 rendre"
- },
- {
- "name": "Autres fournisseurs d\u00e9biteurs"
- }
- ],
- "name": "PRODUITS EN COURS"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances sur cessions d'immobilisations"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es aux autres d\u00e9biteurs"
- },
- {
- "name": "Cr\u00e9ances sur cessions d'\u00e9l\u00e9ments d'actif circulant"
- },
- {
- "name": "Divers d\u00e9biteurs"
- }
- ],
- "name": "Diferente de pret la produse"
- }
- ],
- "name": "PRODUITS EN COURS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Produit en cours P 1",
- "root_type": "Asset"
- },
- {
- "name": "Produit en cours P 2",
- "root_type": "Asset"
- }
- ],
- "name": "MATI\u00c8RES CONSOMMABLES"
- },
- {
- "name": "FOURNITURES DE BUREAU"
- },
- {
- "children": [
- {
- "name": "Emballages \u00e0 usage mixte"
- },
- {
- "name": "Autres emballages"
- },
- {
- "name": "Emballages perdus"
- },
- {
- "name": "Emballages r\u00e9cup\u00e9rables non identifiables"
- }
- ],
- "name": "EMBALLAGES"
- },
- {
- "name": "AUTRES MATI\u00c8RES"
- },
- {
- "name": "FOURNITURES D'ATELIER ET D'USINE"
- },
- {
- "name": "FOURNITURES DE MAGASIN"
- }
- ],
- "name": "AUTRES APPROVISIONNEMENTS"
- },
- {
- "children": [
- {
- "name": "PRODUITS FINIS EN COURS DE ROUTE"
- },
- {
- "name": "AUTRES APPROVISIONNEMENTS EN COURS DE ROUTE"
- },
- {
- "name": "MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES EN COURS DE ROUTE"
- },
- {
- "name": "MARCHANDISES EN COURS DE ROUTE"
- },
- {
- "children": [
- {
- "name": "Stock en d\u00e9p\u00f4t"
- },
- {
- "name": "Stock en consignation"
- }
- ],
- "name": "STOCK EN CONSIGNATION OU EN D\u00c9P\u00d4T"
- },
- {
- "name": "STOCK PROVENANT D'IMMOBILISATIONS MISES HORS SERVICE OU AU REBUT"
- }
- ],
- "name": "STOCKS EN COURS DE ROUTE, EN CONSIGNATION OU EN D\u00c9P\u00d4T"
- },
- {
- "children": [
- {
- "name": "FOURNITURES (A,B)"
- },
- {
- "name": "Marfuri in curs de aprovizionare"
- },
- {
- "children": [
- {
- "name": "Emballages r\u00e9cup\u00e9rables non identifiables",
- "root_type": "Asset"
- },
- {
- "name": "Emballages \u00e0 usage mixte",
- "root_type": "Asset"
- },
- {
- "name": "Emballages perdus",
- "root_type": "Asset"
- }
- ],
- "name": "Animale in curs de aprovizionare"
- },
- {
- "children": [
- {
- "name": "Mati\u00e8re (ou groupe) D",
- "root_type": "Asset"
- },
- {
- "name": "Mati\u00e8re (ou groupe) C",
- "root_type": "Asset"
- }
- ],
- "name": "MATI\u00c8RES A"
- },
- {
- "children": [
- {
- "name": "Combustibles",
- "root_type": "Asset"
- },
- {
- "name": "Produits d'entretien",
- "root_type": "Asset"
- },
- {
- "name": "Fournitures de bureau",
- "root_type": "Asset"
- },
- {
- "name": "Fournitures de magasin",
- "root_type": "Asset"
- },
- {
- "name": "Fournitures d'atelier et d usine",
- "root_type": "Asset"
- }
- ],
- "name": "MATI\u00c8RES B"
- },
- {
- "name": "Ambalaje in curs de aprovizionare"
- }
- ],
- "name": "MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Marchandises A2"
- },
- {
- "name": "Marchandises A1"
- },
- {
- "name": "Marchandises en cours de route"
- },
- {
- "name": "Autres marchandises"
- }
- ],
- "name": "MARCHANDISES A"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Biens r\u00e9siduels en cours"
- },
- {
- "name": "Biens interm\u00e9diaires en cours"
- },
- {
- "name": "Biens produits en cours"
- }
- ],
- "name": "Biens en cours"
- },
- {
- "name": "Autres produits en cours"
- },
- {
- "children": [
- {
- "name": "\u00c9tudes en cours"
- },
- {
- "name": "Prestations en cours"
- },
- {
- "name": "Travaux en cours"
- }
- ],
- "name": "Services en cours"
- }
- ],
- "name": "Produits en cours"
- },
- {
- "children": [
- {
- "name": "Produits finis (groupe B)"
- },
- {
- "name": "Produits finis (groupe A)"
- },
- {
- "name": "Produits finis en cours de route"
- },
- {
- "name": "Autres produits finis"
- }
- ],
- "name": "Produits finis"
- },
- {
- "name": "MARCHANDISES HORS ACTIVIT\u00c9S ORDINAIRES (H.A.O.)"
- },
- {
- "children": [
- {
- "name": "Autres mati\u00e8res et fournitures consommables"
- },
- {
- "name": "Mati\u00e8res et fournitures consommables en cours de route"
- },
- {
- "children": [
- {
- "name": "Emballages perdus"
- },
- {
- "name": "Emballages \u00e0\u00a0 usage mixte"
- },
- {
- "name": "Emballages r\u00e9cup\u00e9rables non identifiables"
- }
- ],
- "name": "Emballages"
- },
- {
- "children": [
- {
- "name": "Mati\u00e8res premi\u00e8res (groupe B)"
- },
- {
- "name": "Mati\u00e8res premi\u00e8res (groupe A)"
- }
- ],
- "name": "Marchandises B1"
- },
- {
- "children": [
- {
- "name": "Fournitures de magasin"
- },
- {
- "name": "Fournitures de bureau"
- },
- {
- "name": "Produits d'entretien"
- },
- {
- "name": "Mati\u00e8res consommables (groupe B)"
- },
- {
- "name": "Mati\u00e8res consommables (groupe A)"
- },
- {
- "name": "Fournitures d'atelier et d'usine"
- },
- {
- "name": "Combustibles"
- }
- ],
- "name": "Marchandises B2"
- }
- ],
- "name": "MARCHANDISES B"
- },
- {
- "children": [
- {
- "name": "Autres produits interm\u00e9diaires et produits r\u00e9siduels"
- },
- {
- "children": [
- {
- "name": "D\u00e9chets"
- },
- {
- "name": "Mati\u00e8res de r\u00e9cup\u00e9ration"
- },
- {
- "name": "Rebuts"
- }
- ],
- "name": "Produits r\u00e9siduels (ou mati\u00e8res de r\u00e9cup\u00e9ration)"
- },
- {
- "children": [
- {
- "name": "Produits interm\u00e9diaires (groupe A)"
- },
- {
- "name": "Produits interm\u00e9diaires (groupe B)"
- }
- ],
- "name": "Produits interm\u00e9diaires"
- }
- ],
- "name": "Produits interm\u00e9diaires et produits r\u00e9siduels"
- },
- {
- "name": "Fournitures A, B, C, ..",
- "root_type": "Asset"
- }
- ],
- "name": "MARCHANDISES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Produits interm\u00e9diaires A"
- },
- {
- "name": "Produits interm\u00e9diaires B"
- }
- ],
- "name": "PRODUITS INTERM\u00c9DIAIRES"
- },
- {
- "name": "Diferente de pret la marfuri"
- },
- {
- "children": [
- {
- "name": "D\u00e9chets"
- },
- {
- "name": "Rebuts"
- },
- {
- "name": "Mati\u00e8res de R\u00e9cup\u00e9ration"
- }
- ],
- "name": "PRODUITS R\u00c9SIDUELS"
- },
- {
- "children": [
- {
- "name": "Diminution des cr\u00e9ances circulantes"
- },
- {
- "name": "Augmentation des dettes circulantes"
- }
- ],
- "name": "\u00c9cart de conversion - Actif (\u00e9l\u00e9ments circulant)"
- }
- ],
- "name": "PRODUITS INTERM\u00c9DIAIRES ET R\u00c9SIDUELS"
- }
- ],
- "name": "Comptes de stocks et d'en-cours"
- }
- ],
- "name": "Comptes de bilan"
- },
- {
- "name": "COMPTES DE RESULTATS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Giruri si garantii acordate"
- },
- {
- "name": "Alte angajamente acordate "
- }
- ],
- "name": "Angajamente acordate"
- },
- {
- "name": "Certificate de emisii de gaze cu efect de sera"
- },
- {
- "children": [
- {
- "name": "Valori materiale primite in pastrare sau custodie"
- },
- {
- "name": "Bunuri publice primite in administrare, concesiune si cu chirie"
- },
- {
- "name": "Alte valori in afara bilantului"
- },
- {
- "name": "Debitori scosi din activ, urmariti in continuare"
- },
- {
- "name": "Efecte scontate neajunse la scadenta"
- },
- {
- "name": "Valori materiale primite spre prelucrare sau reparare"
- },
- {
- "name": "Stocuri de natura obiectelor de inventar date in folosinta"
- },
- {
- "name": "Redevente, locatii de gestiune, chirii si alte datorii asimilate"
- },
- {
- "name": "Imobilizari corporale luate cu chirie"
- }
- ],
- "name": "Alte conturi in afara bilantului"
- },
- {
- "name": "Datorii contingente"
- },
- {
- "children": [
- {
- "name": "Alte angajamente primite"
- },
- {
- "name": "Giruri si garantii primite"
- }
- ],
- "name": "Angajamente primite"
- },
- {
- "children": [
- {
- "name": "Amortizarea aferenta gradului de neutilizare a mijloacelor fixe "
- }
- ],
- "name": "Amortizarea aferenta gradului de neutilizare a mijloacelor fixe"
- },
- {
- "children": [
- {
- "name": "Dobanzi de incasat"
- },
- {
- "name": "Dobanzi de platit"
- }
- ],
- "name": "Dobanzi aferente contractelor de leasing si altor contracte asimilate, neajunse la scadenta"
- },
- {
- "name": "Active contingente"
- }
- ],
- "name": "CONTURI IN AFARA BILANTULUI"
- }
- ],
- "name": "CONTURI SPECIALE"
- },
- {
- "name": "CONTURI DE GESTIUNE"
- }
- ],
- "name": "Conturi in afara bilantului"
- },
- {
- "children": [
- {
- "name": "COMPTES DE PRODUITS"
- },
- {
- "name": "COMPTES DE CHARGES"
- }
- ],
- "name": "COMPTES DE GESTION"
- },
- {
- "children": [
- {
- "name": "Comptes de produits"
- },
- {
- "name": "Comptes de charges"
- }
- ],
- "name": "Comptes de gestion"
- },
- {
- "children": [
- {
- "name": "Comptes financiers"
- },
- {
- "name": "Comptes de tiers"
- },
- {
- "name": "Comptes de capitaux"
- },
- {
- "name": "Comptes de stocks et d'en-cours"
- },
- {
- "name": "Comptes d'immobilisations"
- }
- ],
- "name": "Comptes de bilan"
- },
- {
- "children": [
- {
- "name": "COMPTES D'ECARTS SUR COUTS PREETABLIS"
- },
- {
- "children": [
- {
- "name": "Costul productiei de executie"
- },
- {
- "name": "Costul productiei obtinute"
- }
- ],
- "name": "COMPTES DE RECLASSEMENTS"
- },
- {
- "name": "COMPTES DE RESULTATS"
- },
- {
- "name": "COMPTES DE LIAISONS INTERNES"
- },
- {
- "name": "COMPTES DE CO\u00dbTS"
- },
- {
- "name": "COMPTES DE DIFFERENCES DE TRAITEMENT COMPTABLE\n "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Divers engagements obtenus"
- },
- {
- "name": "Abandons de cr\u00e9ances conditionnels"
- },
- {
- "name": "Ventes avec clause de r\u00e9serve de propri\u00e9t\u00e9"
- }
- ],
- "name": "AUTRES ENGAGEMENTS OBTENUS"
- },
- {
- "children": [
- {
- "name": "Autres engagements de financement obtenus"
- },
- {
- "name": "Facilit\u00e9s de financement renouvelables"
- },
- {
- "name": "Emprunts restant \u00e0 encaisser"
- },
- {
- "name": " Facilit\u00e9s d'\u00e9mission"
- },
- {
- "name": "Cr\u00e9dits confirm\u00e9s obtenus"
- }
- ],
- "name": "ENGAGEMENTS DE FINANCEMENT OBTENUS"
- },
- {
- "children": [
- {
- "name": "Commandes fermes des clients"
- },
- {
- "name": "Achats de marchandises \u00e0 terme"
- },
- {
- "name": "Achats \u00e0 terme de devises"
- },
- {
- "name": "Autres engagements r\u00e9ciproques"
- }
- ],
- "name": "ENGAGEMENTS R\u00c9CIPROQUES"
- },
- {
- "children": [
- {
- "name": "Avals accord\u00e9s"
- },
- {
- "name": "Cautions, garanties accord\u00e9es"
- },
- {
- "name": "Effets endoss\u00e9s par l'entreprise"
- },
- {
- "name": "Autres garanties accord\u00e9es"
- },
- {
- "name": "Hypoth\u00e8ques accord\u00e9es"
- }
- ],
- "name": "ENGAGEMENTS DE GARANTIE ACCORD\u00c9S"
- },
- {
- "children": [
- {
- "name": "Effets endoss\u00e9s par des tiers"
- },
- {
- "name": "Hypoth\u00e8ques obtenues"
- },
- {
- "name": "Autres garanties obtenues"
- },
- {
- "name": "Cautions, garanties obtenues"
- },
- {
- "name": "Avals obtenus"
- }
- ],
- "name": "ENGAGEMENTS DE GARANTIE OBTENUS"
- },
- {
- "children": [
- {
- "name": "Achats avec clause de r\u00e9serve de propri\u00e9t\u00e9"
- },
- {
- "name": "Divers engagements accord\u00e9s"
- },
- {
- "name": "Annulations conditionnelles de dettes"
- },
- {
- "name": "Engagements de retraite"
- }
- ],
- "name": "AUTRES ENGAGEMENTS ACCORD\u00c9S"
- },
- {
- "children": [
- {
- "name": "Commandes fermes aux fournisseurs"
- },
- {
- "name": "Ventes de marchandises \u00e0 terme"
- },
- {
- "name": "Autres engagements r\u00e9ciproques"
- },
- {
- "name": "Ventes \u00e0 terme de devises"
- }
- ],
- "name": "ENGAGEMENTS R\u00c9CIPROQUES"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9dits accord\u00e9s non d\u00e9caiss\u00e9s"
- },
- {
- "name": "Autres engagements de financement accord\u00e9s"
- }
- ],
- "name": "ENGAGEMENTS DE FINANCEMENT ACCORD\u00c9S"
- }
- ],
- "name": "ENGAGEMENTS OBTENUS ET ENGAGEMENTS ACCORD\u00c9S"
- },
- {
- "children": [
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS ACCORD\u00c9S, 905 \u00e0 908\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS ACCORD\u00c9S, 905 \u00e0 908\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 \u00e0 904\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 \u00e0 904\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS ACCORD\u00c9S, 905 \u00e0 908\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 \u00e0 904\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS ACCORD\u00c9S, 905 \u00e0 908\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 \u00e0 904\n "
- }
- ],
- "name": "CONTREPARTIES DES ENGAGEMENTS"
- },
- {
- "name": "COMPTES DE STOCKS"
- },
- {
- "children": [
- {
- "name": "Cheltuieli generale de administratie"
- },
- {
- "name": "Cheltuieli indirecte de productie"
- },
- {
- "name": "Cheltuielile activitatii de baza"
- },
- {
- "name": "Cheltuieli de desfacere"
- },
- {
- "name": "Cheltuielile activitatilor auxiliare"
- }
- ],
- "name": "COMPTES REFLECHIS"
- }
- ],
- "name": "Comptes des engagements hors bilan et comptabilit\u00e9 analytique"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Dotations aux amortissements des immobilisations incorporelles",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Immobilisations corporelles",
- "root_type": "Expense"
- },
- {
- "name": "Immobilisations incorporelles",
- "root_type": "Expense"
- }
- ],
- "name": "Dotations pour d\u00e9pr\u00e9ciations des immobilisations incorporelles et corporelles"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances",
- "root_type": "Expense"
- },
- {
- "name": "Stocks et en-cours",
- "root_type": "Expense"
- }
- ],
- "name": "Dotations aux provisions pour d\u00e9pr\u00e9ciation des actifs circulants"
- },
- {
- "children": [
- {
- "name": "Immobilisations corporelles",
- "root_type": "Expense"
- },
- {
- "name": "Immobilisations incorporelles",
- "root_type": "Expense"
- }
- ],
- "name": "Dotations aux amortissements des charges immobilis\u00e9es",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux amortissements des immobilisations corporelles",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux provisions pour risques et charges d'exploitation",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli de exploatare privind ajustarile pentru deprecierea activelor circulante",
- "root_type": "Expense"
- }
- ],
- "name": "DOTATIONS AUX AMORTISSEMENTS D'EXPLOITATION",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Dotations aux amortissements des primes de remboursement des obligations",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux provisions pour risques et charges financiers",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli financiare privind amortizarea primelor de rambursare a obligatiunilor",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli financiare privind ajustarile pentru pierderea de valoare a imobilizarilor financiare",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Immobilisations financi\u00e8res",
- "root_type": "Expense"
- },
- {
- "name": "Valeurs mobili\u00e8res de placement",
- "root_type": "Expense"
- }
- ],
- "name": "Dotations aux d\u00e9pr\u00e9ciation des \u00e9l\u00e9ments financiers"
- },
- {
- "name": "Cheltuieli financiare privind ajustarile pentru pierderea de valoare a activelor circulante",
- "root_type": "Expense"
- }
- ],
- "name": "Cheltuieli financiare privind amortizarile si ajustarile pentru pierdere de valoare"
- },
- {
- "children": [
- {
- "name": "Dotations aux provisions r\u00e9glement\u00e9es (stocks)",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux amortissements exceptionnels des immobilisations",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Amortissements d\u00e9rogatoires",
- "root_type": "Expense"
- }
- ],
- "name": "Dotations aux amortissements des primes de remboursement des obligations",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux d\u00e9pr\u00e9ciations exceptionnelles",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux provisions exceptionnelles",
- "root_type": "Expense"
- },
- {
- "name": "Autres dotations aux amortissements \u00e0 caract\u00e8re financier",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux autres provisions r\u00e9glement\u00e9es",
- "root_type": "Expense"
- }
- ],
- "name": "DOTATIONS AUX AMORTISSEMENTS \u00c0 CARACT\u00c8RE FINANCIER",
- "root_type": "Expense"
- }
- ],
- "name": "DOTATIONS AUX AMORTISSEMENTS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "QUOTE-PART DE R\u00c9SULTAT ANNUL\u00c9E SUR EX\u00c9CUTION PARTIELLE DE CONTRATS PLURI-EXERCICES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances des exercices ant\u00e9rieurs",
- "root_type": "Expense"
- },
- {
- "name": "Cr\u00e9ances de l'exercice",
- "root_type": "Expense"
- }
- ],
- "name": "VALEUR COMPTABLE DES CESSIONS COURANTES D'IMMOBILISATIONS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)",
- "root_type": "Expense"
- },
- {
- "name": "Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)",
- "root_type": "Expense"
- }
- ],
- "name": "QUOTE-PART DE R\u00c9SULTAT SUR OP\u00c9RATIONS FAITES EN COMMUN",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Autres charges provisionn\u00e9es",
- "root_type": "Expense"
- },
- {
- "name": "sur stocks",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "D.N.C. aux provisions pour risques et charges durables"
- },
- {
- "name": "D.N.C. aux provisions pour risques et charges momentan\u00e9s"
- }
- ],
- "name": "Dotations non courantes aux provisions pour risques et charges"
- },
- {
- "children": [
- {
- "name": "D.N.C. pour plus-values en instance d'imposition"
- },
- {
- "name": "D.N.C. pour reconstitution de gisements"
- },
- {
- "name": "D.N.C. pour acquisition et construction de logements"
- },
- {
- "name": "D.N.C. pour investissements"
- },
- {
- "name": "D.N.C. pour amortissements d\u00e9rogatoires"
- }
- ],
- "name": "sur cr\u00e9ances",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "D.N.C. aux provisions pour d\u00e9pr\u00e9ciation de l'actif circulant"
- },
- {
- "name": "D.N.C. aux provisions pour d\u00e9pr\u00e9ciation de l'actif immobilis\u00e9"
- }
- ],
- "name": "Dotations non courantes aux provisions pour d\u00e9pr\u00e9ciation"
- },
- {
- "children": [
- {
- "name": "D.A.E. de l'immobilisation en non-valeurs"
- },
- {
- "name": "D.A.E. des immobilisations incorporelles"
- },
- {
- "name": "D.A.E. des immobilisations corporelles"
- }
- ],
- "name": "sur risques \u00e0 court terme",
- "root_type": "Expense"
- }
- ],
- "name": "CHARGES PROVISIONN\u00c9ES D'EXPLOITATION",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Alte cheltuieli de exploatare",
- "root_type": "Expense"
- },
- {
- "name": "Cr\u00e9ances devenues irr\u00e9couvrables"
- },
- {
- "children": [
- {
- "name": "Dons"
- },
- {
- "name": "Lots"
- },
- {
- "name": "Lib\u00e9ralit\u00e9s"
- }
- ],
- "name": "Dons, lib\u00e9ralit\u00e9s et lots"
- },
- {
- "name": "Dons",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9nalit\u00e9s et amendes fiscales"
- },
- {
- "name": "P\u00e9nalit\u00e9s et amendes p\u00e9nales"
- }
- ],
- "name": "M\u00e9c\u00e9nat",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "D\u00e9dits"
- },
- {
- "name": "P\u00e9nalit\u00e9s sur march\u00e9s"
- }
- ],
- "name": "Jetons de pr\u00e9sence et autres r\u00e9mun\u00e9rations d'administrateurs",
- "root_type": "Expense"
- }
- ],
- "name": "CHARGES DIVERSES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Quote-part de perte support\u00e9e (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)",
- "root_type": "Expense"
- },
- {
- "name": "Quote-part de b\u00e9n\u00e9fice transf\u00e9r\u00e9e (comptabilit\u00e9 du g\u00e9rant)",
- "root_type": "Expense"
- }
- ],
- "name": "Quotes-parts de r\u00e9sultat sur op\u00e9rations faites en commun"
- },
- {
- "children": [
- {
- "name": "Subventions accord\u00e9es de l'exercice"
- },
- {
- "name": "Subventions accord\u00e9es des exercices ant\u00e9rieurs"
- }
- ],
- "name": "Subventions accord\u00e9es"
- },
- {
- "children": [
- {
- "name": "VNA des immobilisations c\u00e9d\u00e9es des exercices ant\u00e9rieurs"
- },
- {
- "name": "Clients",
- "root_type": "Expense"
- },
- {
- "name": "VNA des immobilisations corporelles c\u00e9d\u00e9es"
- },
- {
- "name": "VNA des immobilisations incorporelles c\u00e9d\u00e9es"
- },
- {
- "name": "Autres d\u00e9biteurs",
- "root_type": "Expense"
- },
- {
- "name": "VNA provisions des immobilisations financi\u00e8res c\u00e9d\u00e9es (droits de propri\u00e9t\u00e9)"
- },
- {
- "name": "Droits d'auteur et de reproduction",
- "root_type": "Expense"
- }
- ],
- "name": "PERTES SUR CR\u00c9ANCES CLIENTS ET AUTRES D\u00c9BITEURS",
- "root_type": "Expense"
- }
- ],
- "name": "AUTRES CHARGES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "M\u00e9decine du travail pharmacie",
- "root_type": "Expense"
- },
- {
- "name": "Autres amendes p\u00e9nales et fiscales",
- "root_type": "Expense"
- },
- {
- "name": "P\u00e9nalit\u00e9s d'assiette, imp\u00f4ts indirects",
- "root_type": "Expense"
- },
- {
- "name": "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs",
- "root_type": "Expense"
- },
- {
- "name": "P\u00e9nalit\u00e9s d'assiette, imp\u00f4ts directs",
- "root_type": "Expense"
- },
- {
- "name": "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00c9NALIT\u00c9S ET AMENDES FISCALES",
- "root_type": "Expense"
- },
- {
- "name": "AUTRES IMP\u00d4TS ET TAXES",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli cu tichetele de masa acordate salariatilor",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Autres imp\u00f4ts et taxes directs",
- "root_type": "Expense"
- },
- {
- "name": "Taxes d'apprentissage",
- "root_type": "Expense"
- },
- {
- "name": "Patentes, licences et taxes annexes",
- "root_type": "Expense"
- },
- {
- "name": "Taxes sur appointements et salaires",
- "root_type": "Expense"
- },
- {
- "name": "Formation professionnelle continue",
- "root_type": "Expense"
- },
- {
- "name": "Imp\u00f4ts fonciers et taxes annexes",
- "root_type": "Expense"
- }
- ],
- "name": "IMP\u00d4TS ET TAXES DIRECTS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Droits de mutation",
- "root_type": "Expense"
- },
- {
- "name": "Autres droits",
- "root_type": "Expense"
- },
- {
- "name": "Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9",
- "root_type": "Expense"
- },
- {
- "name": "Droits de timbre",
- "root_type": "Expense"
- },
- {
- "name": "Vignettes",
- "root_type": "Expense"
- }
- ],
- "name": "DROITS D'ENREGISTREMENT",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli cu renumerarea in instrumente de capitaluri proprii",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Contributia unitatii la asigurarile sociale",
- "root_type": "Expense"
- },
- {
- "name": "Contributia unitatii pentru ajutorul de somaj",
- "root_type": "Expense"
- },
- {
- "name": "Contributia angajatorului pentru asigurarile sociale de sanatate",
- "root_type": "Expense"
- },
- {
- "name": "Contributia unitatii la fondul de garantare",
- "root_type": "Expense"
- },
- {
- "name": "Contributia unitatii la fondul de concedii medicale",
- "root_type": "Expense"
- },
- {
- "name": "Contributia unitatii la schemele de pensii facultative",
- "root_type": "Expense"
- },
- {
- "name": "Alte cheltuieli privind asigurarile si protectia sociala",
- "root_type": "Expense"
- },
- {
- "name": "Contributia unitatii la primele de asigurare voluntara de sanatate",
- "root_type": "Expense"
- }
- ],
- "name": "IMP\u00d4TS ET TAXES INDIRECTS",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli cu primele reprezentand participarea personalului la profit",
- "root_type": "Expense"
- }
- ],
- "name": "IMP\u00d4TS ET TAXES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "PERTES SUR CESSIONS DE TITRES DE PLACEMENT",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Charges exceptionnelles diverses",
- "root_type": "Expense"
- },
- {
- "name": "sur instruments de tr\u00e9sorerie",
- "root_type": "Expense"
- },
- {
- "name": "sur rentes viag\u00e8res",
- "root_type": "Expense"
- },
- {
- "name": "sur op\u00e9rations financi\u00e8res",
- "root_type": "Expense"
- },
- {
- "name": "Malis provenant du rachat par l'entreprise d'actions et obligations \u00e9mises par elle-m\u00eame",
- "root_type": "Expense"
- }
- ],
- "name": "PERTES SUR RISQUES FINANCIERS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats sur dettes commerciales",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats sur obligations cautionn\u00e9es",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats sur dettes diverses",
- "root_type": "Expense"
- },
- {
- "name": "Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs",
- "root_type": "Expense"
- },
- {
- "name": "Comptes courants bloqu\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de tr\u00e9sorerie et d\u2019escompte",
- "root_type": "Expense"
- }
- ],
- "name": "AUTRES INT\u00c9R\u00caTS",
- "root_type": "Expense"
- },
- {
- "name": "PERTES DE CHANGE",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Autres charges provisionn\u00e9es financi\u00e8res",
- "root_type": "Expense"
- },
- {
- "name": "sur titres de placement",
- "root_type": "Expense"
- },
- {
- "name": "sur risques financiers",
- "root_type": "Expense"
- }
- ],
- "name": "CHARGES PROVISIONN\u00c9ES FINANCI\u00c8RES",
- "root_type": "Expense"
- },
- {
- "name": "ESCOMPTES ACCORD\u00c9S",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats dans loyers de cr\u00e9dit-bail immobilier",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats dans loyers des autres contrats",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats dans loyers de cr\u00e9dit-bail mobilier",
- "root_type": "Expense"
- }
- ],
- "name": "INT\u00c9R\u00caTS DANS LOYERS DE CR\u00c9DIT-BAIL ET CONTRATS ASSIMIL\u00c9S",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances devenues irr\u00e9couvrables dans l'exercice",
- "root_type": "Expense"
- },
- {
- "name": "Subventions accord\u00e9es",
- "root_type": "Expense"
- },
- {
- "name": "Emprunts obligataires",
- "root_type": "Expense"
- },
- {
- "name": "Rappels d'imp\u00f4ts (autres qu'imp\u00f4ts sur les b\u00e9n\u00e9fices)",
- "root_type": "Expense"
- },
- {
- "name": "Dettes li\u00e9es \u00e0 des participations",
- "root_type": "Expense"
- },
- {
- "name": "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit",
- "root_type": "Expense"
- },
- {
- "name": "Autres charges exceptionnelles sur op\u00e9ration de gestion",
- "root_type": "Expense"
- }
- ],
- "name": "INT\u00c9R\u00caTS DES EMPRUNTS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Imposition minimale annuelle des soci\u00e9t\u00e9s"
- },
- {
- "name": "Imp\u00f4ts sur les b\u00e9n\u00e9fices"
- },
- {
- "name": "Rappels et d\u00e9gr\u00e8vements d'imp\u00f4ts sur les r\u00e9sultats"
- }
- ],
- "name": "Imp\u00f4ts sur les r\u00e9sultats"
- },
- {
- "children": [
- {
- "name": "Immobilisations incorporelles",
- "root_type": "Expense"
- },
- {
- "name": "Autres \u00e9l\u00e9ments d'actif",
- "root_type": "Expense"
- },
- {
- "name": "Immobilisations corporelles",
- "root_type": "Expense"
- },
- {
- "name": "Immobilisations financi\u00e8res",
- "root_type": "Expense"
- }
- ],
- "name": "ESCOMPTES DES EFFETS DE COMMERCE",
- "root_type": "Expense"
- }
- ],
- "name": "FRAIS FINANCIERS ET CHARGES ASSIMIL\u00c9ES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "D.E. aux amortissements des exercices ant\u00e9rieurs"
- },
- {
- "name": "D.E. aux provisions des exercices ant\u00e9rieurs"
- }
- ],
- "name": "Dotations d'exploitation des exercices ant\u00e9rieurs"
- },
- {
- "children": [
- {
- "name": "D.E.P. pour d\u00e9pr\u00e9ciation des immobilisations incorporelles"
- },
- {
- "name": "D.E.P. pour d\u00e9pr\u00e9ciation des immobilisations corporelles"
- }
- ],
- "name": "Dotations d'exploitation aux provisions pour d\u00e9pr\u00e9ciation des immobilisations"
- },
- {
- "children": [
- {
- "name": "D.E.P. pour d\u00e9pr\u00e9ciation des stocks"
- },
- {
- "name": "D.E.P. pour d\u00e9pr\u00e9ciation des cr\u00e9ances de l'actif circulant"
- }
- ],
- "name": "Dotations d'exploitation aux provisions pour d\u00e9pr\u00e9ciations de l'actif circulant"
- },
- {
- "children": [
- {
- "name": "D.E.P. pour risques et charges durables"
- },
- {
- "name": "D.E.P. pour risques et charges momentan\u00e9s"
- }
- ],
- "name": "Dotations d'exploitation aux provisions pour risques et charges"
- },
- {
- "children": [
- {
- "name": "D.E.A. des frais pr\u00e9liminaires"
- },
- {
- "name": "D.E.A. des charges \u00e0\u00a0 r\u00e9partir"
- }
- ],
- "name": "Dotations d'exploitation aux amortissements de l'immobilisation en non valeur"
- },
- {
- "children": [
- {
- "name": "D.E.A. des mobiliers, mat\u00e9riels de bureau et am\u00e9nagements divers"
- },
- {
- "name": "D.E.A. du mat\u00e9riel de transport"
- },
- {
- "name": "D.E.A. des autres immobilisations corporelles"
- },
- {
- "name": "D.E.A. des terrains"
- },
- {
- "name": "D.E.A. des installations techniques, mat\u00e9riel et outillage"
- },
- {
- "name": "D.E.A. des constructions"
- }
- ],
- "name": "Dotations d'exploitation aux amortissements des immobilisations corporelles"
- },
- {
- "children": [
- {
- "name": "D.E.A. des autres immobilisations incorporelles"
- },
- {
- "name": "D.E.A. de l'immobilisation en recherche et d\u00e9veloppement"
- },
- {
- "name": "D.E.A. du fonds commercial"
- },
- {
- "name": "D.E.A. des brevets, marques, droits et valeurs similaires"
- }
- ],
- "name": "Dotations d'exploitation aux amortissements des immobilisations incorporelles"
- }
- ],
- "name": "Dotations d'exploitation"
- },
- {
- "children": [
- {
- "name": "Autres charges d'exploitation des exercices ant\u00e9rieurs"
- },
- {
- "name": "Transports administratifs",
- "root_type": "Expense"
- },
- {
- "name": "Voyages et d\u00e9placements",
- "root_type": "Expense"
- },
- {
- "name": "Transports entre \u00e9tablissements ou chantiers",
- "root_type": "Expense"
- },
- {
- "name": "Transfert de profits sur op\u00e9rations faites en commun"
- },
- {
- "name": "Pertes sur op\u00e9rations faites en commun"
- }
- ],
- "name": "AUTRES FRAIS DE TRANSPORT",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Achats de marchandises \"groupe A\""
- },
- {
- "name": "Achats de marchandises \"groupe B\""
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur achats de marchandises"
- },
- {
- "name": "Achats revendus de marchandises des exercices ant\u00e9rieurs"
- },
- {
- "name": "Variation de stocks de marchandises"
- }
- ],
- "name": "TRANSPORTS SUR ACHATS()",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Honoraires"
- },
- {
- "name": "Commissions et courtages"
- },
- {
- "name": "Frais d'actes et de contentieux"
- }
- ],
- "name": "R\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires"
- },
- {
- "children": [
- {
- "name": "Assurances - Mat\u00e9riel de transport"
- },
- {
- "name": "Assurances multirisque (vol, incendie,R,C,)"
- },
- {
- "name": "Autres assurances"
- },
- {
- "name": "Assurances - risques d'exploitation"
- }
- ],
- "name": "Primes d'assurances"
- },
- {
- "children": [
- {
- "name": "Autres redevances"
- },
- {
- "name": "Redevances pour brevets"
- }
- ],
- "name": "Redevances pour brevets, marques, droits et valeurs similaires"
- },
- {
- "children": [
- {
- "name": "R\u00e9mun\u00e9rations du personnel occasionnel"
- },
- {
- "name": "R\u00e9mun\u00e9rations du personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0\u00a0 l'entreprise"
- },
- {
- "name": "R\u00e9mun\u00e9rations du personnel int\u00e9rimaire"
- }
- ],
- "name": "R\u00e9mun\u00e9rations du personnel ext\u00e9rieur \u00e0\u00a0 l'entreprise"
- },
- {
- "children": [
- {
- "name": "Maintenance"
- },
- {
- "name": "Entretien et r\u00e9parations des biens immobiliers"
- },
- {
- "name": "Entretien et r\u00e9parations des biens mobiliers"
- }
- ],
- "name": "Entretien et r\u00e9parations"
- },
- {
- "children": [
- {
- "name": "Redevances de cr\u00e9dit-bail - mobilier et mat\u00e9riel"
- }
- ],
- "name": "Redevances de cr\u00e9dit-bail"
- },
- {
- "children": [
- {
- "name": "Locations de constructions"
- },
- {
- "name": "Locations et charges locatives diverses"
- },
- {
- "name": "Locations de terrains"
- },
- {
- "name": "Malis sur emballages rendus"
- },
- {
- "name": "Locations de mat\u00e9riel de transport"
- },
- {
- "name": "Locations de mat\u00e9riel informatique"
- },
- {
- "name": "Locations de mobilier et de mat\u00e9riel de bureau"
- },
- {
- "name": "Locations de mat\u00e9riel et d'outillage"
- }
- ],
- "name": "Locations et charges locatives"
- }
- ],
- "name": "TRANSPORTS POUR LE COMPTE DE TIERS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Rabais, remises et ristournes obtenus sur achats de travaux, \u00e9tudes et prestations de service"
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur achats de mati\u00e8res et fournitures consommables"
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur achats des emballages"
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur achats de mati\u00e8res premi\u00e8res"
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur achats de mati\u00e8res et fournitures des exercices ant\u00e9rieurs"
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur achats non stock\u00e9s"
- }
- ],
- "name": "Rabais, remises et ristournes obtenus sur achats consomm\u00e9s de mati\u00e8res et fournitures"
- },
- {
- "children": [
- {
- "name": "Variation des stocks des emballages"
- },
- {
- "name": "Variation des stocks de mati\u00e8res et fournitures consommables"
- },
- {
- "name": "Variation des stocks de mati\u00e8res premi\u00e8res"
- }
- ],
- "name": "Variation des stocks de mati\u00e8res et fournitures"
- },
- {
- "children": [
- {
- "name": "Achats de fournitures d'entretien"
- },
- {
- "name": "Achats de fournitures non stockables (eau, \u00e9lectricit\u00e9,,)"
- },
- {
- "name": "Achats de fournitures de bureau"
- },
- {
- "name": "Achats de petit outillage et petit \u00e9quipement"
- }
- ],
- "name": "Achats non stock\u00e9s de mati\u00e8res et fournitures"
- },
- {
- "children": [
- {
- "name": "Achats des prestations de service"
- },
- {
- "name": "Achats des \u00e9tudes"
- },
- {
- "name": "Achats des travaux"
- }
- ],
- "name": "Achats de travaux, \u00e9tudes et prestations de service"
- },
- {
- "children": [
- {
- "name": "Achats d'emballages perdus"
- },
- {
- "name": "Achats d'emballages r\u00e9cup\u00e9rables non identifiables"
- },
- {
- "name": "Achats d'emballages \u00e0\u00a0 usage mixte"
- }
- ],
- "name": "Achats d'emballages"
- },
- {
- "children": [
- {
- "name": "Achats de mati\u00e8res et fournitures B"
- },
- {
- "name": "Achats de combustibles"
- },
- {
- "name": "Achats de mati\u00e8res et fournitures A"
- },
- {
- "name": "Achats de fournitures de bureau"
- },
- {
- "name": "Achats de fournitures d'atelier et d'usine"
- },
- {
- "name": "Achats de produits d'entretien"
- },
- {
- "name": "Achats de fournitures de magasin"
- }
- ],
- "name": "Achats de mati\u00e8res et fournitures consommables"
- },
- {
- "name": "Achats de mati\u00e8res et de fournitures des exercices ant\u00e9rieurs"
- },
- {
- "children": [
- {
- "name": "Achats de mati\u00e8res premi\u00e8res B"
- },
- {
- "name": "Achats de mati\u00e8res premi\u00e8res A"
- }
- ],
- "name": "Achats de mati\u00e8res premi\u00e8res"
- }
- ],
- "name": "TRANSPORTS SUR VENTES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Dons"
- },
- {
- "name": "Cotisations"
- }
- ],
- "name": "Cotisations et dons"
- },
- {
- "children": [
- {
- "name": "Frais sur effets de commerce"
- },
- {
- "name": "Frais d'achat et de vente des titres"
- },
- {
- "name": "Frais et commissions sur services bancaires"
- }
- ],
- "name": "Services bancaires"
- },
- {
- "children": [
- {
- "name": "Autres transports"
- },
- {
- "name": "Transports sur ventes"
- },
- {
- "name": "Transports du personnel"
- },
- {
- "name": "Transports sur achats"
- }
- ],
- "name": "Transports"
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur autres charges externes"
- },
- {
- "children": [
- {
- "name": "Frais de t\u00e9l\u00e9phone"
- },
- {
- "name": "Frais de t\u00e9lex et de t\u00e9l\u00e9grammes"
- },
- {
- "name": "Frais postaux"
- }
- ],
- "name": "Frais postaux et frais de t\u00e9l\u00e9communication"
- },
- {
- "children": [
- {
- "name": "Documentation g\u00e9n\u00e9rale"
- },
- {
- "name": "Recherches"
- },
- {
- "name": "Documentation technique"
- },
- {
- "name": "\u00c9tudes g\u00e9n\u00e9rales"
- }
- ],
- "name": "\u00c9tudes, recherches et documentation"
- },
- {
- "name": "Autres charges externes des exercices ant\u00e9rieurs"
- },
- {
- "children": [
- {
- "name": "Foires et expositions"
- },
- {
- "name": "Publications"
- },
- {
- "name": "Cadeaux \u00e0\u00a0 la client\u00e8le"
- },
- {
- "name": "Primes de publicit\u00e9"
- },
- {
- "name": "\u00c9chantillons, catalogues et imprim\u00e9s publicitaires"
- },
- {
- "name": "Annonces et insertions"
- },
- {
- "name": "Autres charges de publicit\u00e9 et relations publiques"
- }
- ],
- "name": "Publicit\u00e9, publications et relations publiques"
- },
- {
- "children": [
- {
- "name": "Missions"
- },
- {
- "name": "Voyages et d\u00e9placements"
- },
- {
- "name": "R\u00e9ceptions"
- },
- {
- "name": "Frais de d\u00e9m\u00e9nagement"
- }
- ],
- "name": "D\u00e9placements, missions et r\u00e9ceptions"
- }
- ],
- "name": "TRANSPORTS DU PERSONNEL",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Charges sociales sur appointements et salaires de l'exploitant"
- },
- {
- "name": "Appointements et salaires"
- }
- ],
- "name": "R\u00e9mun\u00e9ration de l'exploitant"
- },
- {
- "children": [
- {
- "name": "Autres charges sociales diverses"
- },
- {
- "name": "Indemnit\u00e9s de pr\u00e9avis et de licenciement"
- },
- {
- "name": "Assurances groupe"
- },
- {
- "name": "M\u00e9decine de travail, pharmacie"
- },
- {
- "name": "Habillement et v\u00eatements de travail"
- },
- {
- "name": "Allocations aux oeuvres sociales"
- },
- {
- "name": "Prestations de retraites"
- }
- ],
- "name": "Charges sociales diverses"
- },
- {
- "children": [
- {
- "name": "Primes de repr\u00e9sentation"
- },
- {
- "name": "Commissions au personnel"
- },
- {
- "name": "R\u00e9mun\u00e9rations des administrateurs, g\u00e9rants et associ\u00e9s"
- },
- {
- "name": "Indemnit\u00e9s et avantages divers"
- },
- {
- "name": "Primes et gratifications"
- },
- {
- "name": "Appointements et salaires"
- },
- {
- "name": "Indemnit\u00e9s de d\u00e9placement"
- }
- ],
- "name": "R\u00e9mun\u00e9rations du personnel"
- },
- {
- "children": [
- {
- "name": "Prestations familiales"
- },
- {
- "name": "Assurances accidents de travail"
- },
- {
- "name": "Cotisations de s\u00e9curit\u00e9 sociale"
- },
- {
- "name": "Cotisations aux mutuelles"
- },
- {
- "name": "Cotisations aux caisses de retraite"
- }
- ],
- "name": "Charges sociales"
- },
- {
- "name": "Charges du personnel des exercices ant\u00e9rieurs"
- }
- ],
- "name": "Charges de personnel"
- },
- {
- "children": [
- {
- "name": "- sur biens immobiliers",
- "root_type": "Expense"
- },
- {
- "name": "- sur biens mobiliers",
- "root_type": "Expense"
- },
- {
- "name": "Maintenance",
- "root_type": "Expense"
- }
- ],
- "name": "Entretien et r\u00e9parations"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Taxe urbaine et taxe d'\u00e9dilit\u00e9"
- },
- {
- "name": "Patente"
- },
- {
- "name": "Taxes locales"
- }
- ],
- "name": "Imp\u00f4ts et taxes directs"
- },
- {
- "name": "Assurance obligatoire dommage construction ",
- "root_type": "Expense"
- },
- {
- "name": "Risques d'exploitation",
- "root_type": "Expense"
- },
- {
- "name": "Imp\u00f4ts et taxes directs"
- },
- {
- "children": [
- {
- "name": "Assurance transport sur autres biens",
- "root_type": "Expense"
- },
- {
- "name": "Assurance transport sur achats",
- "root_type": "Expense"
- },
- {
- "name": "Assurance transportsur ventes",
- "root_type": "Expense"
- }
- ],
- "name": "Assurance transport"
- },
- {
- "children": [
- {
- "name": "Droits d'enregistrement et de timbre"
- },
- {
- "name": "Taxes sur les v\u00e9hicules"
- },
- {
- "name": "Autres imp\u00f4ts, taxes et droits assimil\u00e9s"
- },
- {
- "name": "La vignette"
- }
- ],
- "name": "Imp\u00f4ts, taxes et droits assimil\u00e9s"
- },
- {
- "name": "Imp\u00f4ts et taxes des exercices ant\u00e9rieurs"
- }
- ],
- "name": "TRANSPORTS DE PLIS",
- "root_type": "Expense"
- }
- ],
- "name": "TRANSPORTS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Fournitures non stockables - Electricit\u00e9",
- "root_type": "Expense"
- },
- {
- "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures d'entretien non stockables",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures de bureau non stockables",
- "root_type": "Expense"
- },
- {
- "name": "Achats de petit mat\u00e9riel et outillage",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures non stockables -Eau",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures non stockables \u2013 Autres \u00e9nergies",
- "root_type": "Expense"
- },
- {
- "name": "Achats de travaux, mat\u00e9riels et \u00e9quipements",
- "root_type": "Expense"
- },
- {
- "name": "Achats d'\u00e9tudes et prestations de services",
- "root_type": "Expense"
- }
- ],
- "name": "AUTRES ACHATS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Fournitures administratives",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures non stockables (eau, \u00e9nergie...) ",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures d'entretien et de petit \u00e9quipement",
- "root_type": "Expense"
- },
- {
- "name": "Autres mati\u00e8res et fournitures",
- "root_type": "Expense"
- }
- ],
- "name": "Cheltuieli privind animalele si pasarile",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Fournitures de bureau",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures de magasin",
- "root_type": "Expense"
- },
- {
- "name": "Produits d'entretien",
- "root_type": "Expense"
- },
- {
- "name": "Mati\u00e8res combustibles",
- "root_type": "Expense"
- },
- {
- "name": "Mati\u00e8res consommables",
- "root_type": "Expense"
- },
- {
- "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures d'atelier et d'usine",
- "root_type": "Expense"
- }
- ],
- "name": "ACHATS STOCK\u00c9S DE MATI\u00c8RES ET FOURNITURES CONSOMMABLES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Fournitures d'atelier et d'usine",
- "root_type": "Expense"
- },
- {
- "name": "Combustibles",
- "root_type": "Expense"
- },
- {
- "name": "Produits d'entretien",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures de magasin",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures de bureau",
- "root_type": "Expense"
- }
- ],
- "name": "hors R\u00e9gion",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Emballages r\u00e9cup\u00e9rables non identifiables",
- "root_type": "Expense"
- },
- {
- "name": "Emballages perdus",
- "root_type": "Expense"
- },
- {
- "name": "Emballages \u00e0 usage mixte",
- "root_type": "Expense"
- }
- ],
- "name": "Cheltuieli privind furajele",
- "root_type": "Expense"
- },
- {
- "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli privind alte materiale consumabile",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli privind semintele si materialele de plantat",
- "root_type": "Expense"
- },
- {
- "name": "aux entreprises du groupe hors R\u00e9gion",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Mati\u00e8res (ou groupe) D",
- "root_type": "Expense"
- },
- {
- "name": "Mati\u00e8res (ou groupe) C",
- "root_type": "Expense"
- }
- ],
- "name": "dans la R\u00e9gion",
- "root_type": "Expense"
- }
- ],
- "name": "ACHATS DE MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Variation des stocks de marchandises",
- "root_type": "Expense"
- },
- {
- "name": "Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es",
- "root_type": "Expense"
- },
- {
- "name": "Variations des stocks d'autres approvisionnements",
- "root_type": "Expense"
- },
- {
- "name": "Variations des stocks de marchandises",
- "root_type": "Expense"
- }
- ],
- "name": "VARIATIONS DES STOCKS DE BIENS ACHET\u00c9S",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "hors R\u00e9gion",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures A, B, C, ..",
- "root_type": "Expense"
- },
- {
- "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)",
- "root_type": "Expense"
- },
- {
- "name": "dans la R\u00e9gion",
- "root_type": "Expense"
- },
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion",
- "root_type": "Expense"
- },
- {
- "name": "aux entreprises du groupe hors R\u00e9gion",
- "root_type": "Expense"
- }
- ],
- "name": "ACHATS DE MARCHANDISES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Emballages \u00e0 usage mixte",
- "root_type": "Expense"
- },
- {
- "name": "Emballages r\u00e9cup\u00e9rables non identifiables",
- "root_type": "Expense"
- },
- {
- "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)",
- "root_type": "Expense"
- },
- {
- "name": "Emballages perdus",
- "root_type": "Expense"
- }
- ],
- "name": "ACHATS D'EMBALLAGES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "- de mat\u00e9riel, \u00e9quipements et travaux",
- "root_type": "Expense"
- },
- {
- "name": "Rabais, remises et ristournes non affect\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "- de mati\u00e8res premi\u00e8res (et fournitures)",
- "root_type": "Expense"
- },
- {
- "name": "- d'autres approvisionnements stock\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "- d'\u00e9tudes et prestations de services",
- "root_type": "Expense"
- },
- {
- "name": "- d'approvisionnements non stock\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "- de marchandises",
- "root_type": "Expense"
- }
- ],
- "name": "Rabais, remises et ristournes obtenus sur achats"
- },
- {
- "children": [
- {
- "name": "Marchandise (ou groupe) B",
- "root_type": "Expense"
- },
- {
- "name": "Marchandise (ou groupe) A",
- "root_type": "Expense"
- }
- ],
- "name": "Achats de marchandises"
- },
- {
- "name": "Cheltuieli privind marfurile",
- "root_type": "Expense"
- },
- {
- "name": "Reduceri comerciale primite",
- "root_type": "Income"
- }
- ],
- "name": "ACHATS ET VARIATIONS DE STOCKS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Dotations aux provisions pour d\u00e9pr\u00e9ciation des comptes de tr\u00e9sorerie"
- },
- {
- "name": "Dotations aux provisions pour risques et charges financi\u00e8res"
- },
- {
- "name": "Dotations aux provisions pour d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res"
- },
- {
- "name": "Dotation aux provisions pour d\u00e9pr\u00e9ciation des titres et valeurs de placement"
- },
- {
- "name": "Dotations financi\u00e8res des exercices ant\u00e9rieurs"
- },
- {
- "name": "Dotations aux amortissements des primes de remboursement des obligations"
- }
- ],
- "name": "Dotations financi\u00e8res"
- },
- {
- "children": [
- {
- "name": "R\u00e9ceptions",
- "root_type": "Expense"
- },
- {
- "name": "Frais de recrutement du personnel",
- "root_type": "Expense"
- },
- {
- "name": "Frais de d\u00e9m\u00e9nagement",
- "root_type": "Expense"
- },
- {
- "name": "Missions",
- "root_type": "Expense"
- }
- ],
- "name": "AUTRES CHARGES EXTERNES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Redevances pour logiciels",
- "root_type": "Expense"
- },
- {
- "name": "Redevances pour brevets, licences, concessions et droits similaires",
- "root_type": "Expense"
- },
- {
- "name": "Redevances pour marques",
- "root_type": "Expense"
- }
- ],
- "name": "REDEVANCES POUR BREVETS, LICENCES, LOGICIELS ET DROITS SIMILAIRES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Concours divers",
- "root_type": "Expense"
- },
- {
- "name": "Imp\u00f4ts indirects",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Autres imp\u00f4ts locaux",
- "root_type": "Expense"
- },
- {
- "name": "Taxes fonci\u00e8res",
- "root_type": "Expense"
- },
- {
- "name": "Taxe professionnelle",
- "root_type": "Expense"
- },
- {
- "name": "Taxe sur les v\u00e9hicules des soci\u00e9t\u00e9s",
- "root_type": "Expense"
- }
- ],
- "name": "Cotisations",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Droits de mutation",
- "root_type": "Expense"
- }
- ],
- "name": "Droits d'enregistrement et de timbre"
- },
- {
- "name": "Taxes sur le chiffre d'affaires non r\u00e9cup\u00e9rables ",
- "root_type": "Expense"
- }
- ],
- "name": "COTISATIONS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Personnel int\u00e9rimaire",
- "root_type": "Expense"
- },
- {
- "name": "Imp\u00f4ts et taxes exigibles \u00e0 l'\u00e9tranger",
- "root_type": "Expense"
- },
- {
- "name": "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l'entreprise",
- "root_type": "Expense"
- },
- {
- "name": "Taxes diverses",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00c9MUN\u00c9RATIONS DE PERSONNEL EXT\u00c9RIEUR \u00c0 L'ENTREPRISE",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Participation des employeurs \u00e0 la formation professionnelle continue",
- "root_type": "Expense"
- },
- {
- "name": "Allocation logement",
- "root_type": "Expense"
- },
- {
- "name": "Versements lib\u00e9ratoires ouvrant droit \u00e0 l'exon\u00e9ration de la taxe d'apprentissage",
- "root_type": "Expense"
- },
- {
- "name": "Participation des employeurs \u00e0 l'effort de construction",
- "root_type": "Expense"
- },
- {
- "name": "Pertes de change des exercices ant\u00e9rieurs"
- },
- {
- "name": "Pertes de change propres \u00e0\u00a0 l'exercice"
- }
- ],
- "name": "FRAIS DE FORMATION DU PERSONNEL",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "R\u00e9mun\u00e9rations des transitaires",
- "root_type": "Expense"
- },
- {
- "name": "Frais d'actes et de contentieux",
- "root_type": "Expense"
- },
- {
- "name": "Commissions et courtages sur achats",
- "root_type": "Expense"
- },
- {
- "name": "Divers frais",
- "root_type": "Expense"
- },
- {
- "name": "Honoraires",
- "root_type": "Expense"
- },
- {
- "name": "Commissions et courtages sur ventes",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00c9MUN\u00c9RATIONS D'INTERM\u00c9DIAIRES ET DE CONSEILS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Commissions sur cartes de cr\u00e9dit",
- "root_type": "Expense"
- },
- {
- "name": "Frais d'\u00e9mission d'emprunts",
- "root_type": "Expense"
- },
- {
- "name": "Cotisation pour d\u00e9faut d'investissement obligatoire dans la construction",
- "root_type": "Expense"
- },
- {
- "name": "Autres frais bancaires",
- "root_type": "Expense"
- },
- {
- "name": "Location de coffres",
- "root_type": "Expense"
- },
- {
- "name": "Frais sur effets",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats des comptes courants et d\u00e9p\u00f4ts cr\u00e9diteurs"
- },
- {
- "name": "Int\u00e9r\u00eats des dettes rattach\u00e9es \u00e0\u00a0 des participations"
- },
- {
- "name": "Autres int\u00e9r\u00eats des emprunts et dettes"
- },
- {
- "name": "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement"
- },
- {
- "name": "Int\u00e9r\u00eats des emprunts"
- }
- ],
- "name": "Frais sur titres (achat, vente, garde)",
- "root_type": "Expense"
- }
- ],
- "name": "FRAIS BANCAIRES",
- "root_type": "Expense"
- }
- ],
- "name": "SERVICES EXT\u00c9RIEURS B",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Rabais, remises et ristournes obtenus sur autres services ext\u00e9rieurs",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Assurances risques d'exploitation",
- "root_type": "Expense"
- },
- {
- "name": "Assurances insolvabilit\u00e9 clients",
- "root_type": "Expense"
- },
- {
- "name": "Assurances transport sur achats",
- "root_type": "Expense"
- },
- {
- "name": "Assurances mat\u00e9riel de transport",
- "root_type": "Expense"
- },
- {
- "name": "Assurances multirisques",
- "root_type": "Expense"
- },
- {
- "name": "Assurances transport sur ventes",
- "root_type": "Expense"
- },
- {
- "name": "Assurances responsabilit\u00e9 du producteur",
- "root_type": "Expense"
- },
- {
- "name": "Autres primes d'assurances",
- "root_type": "Expense"
- }
- ],
- "name": "PRIMES D'ASSURANCE",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Annonces et insertions",
- "root_type": "Expense"
- },
- {
- "name": "Cr\u00e9dit-bail immobilier",
- "root_type": "Expense"
- },
- {
- "name": "Cr\u00e9dit-bail mobilier",
- "root_type": "Expense"
- },
- {
- "name": "Cadeaux \u00e0 la client\u00e8le",
- "root_type": "Expense"
- },
- {
- "name": "Contrats assimil\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Catalogues et imprim\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Publications",
- "root_type": "Expense"
- },
- {
- "name": "Divers (pourboires, dons courants...)",
- "root_type": "Expense"
- }
- ],
- "name": "REDEVANCES DE CR\u00c9DIT-BAIL ET CONTRATS ASSIMIL\u00c9S",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Autres frais de t\u00e9l\u00e9communications",
- "root_type": "Expense"
- },
- {
- "name": "Frais de t\u00e9l\u00e9phone",
- "root_type": "Expense"
- },
- {
- "name": "Frais de t\u00e9l\u00e9copie",
- "root_type": "Expense"
- },
- {
- "name": "Frais de t\u00e9lex",
- "root_type": "Expense"
- },
- {
- "name": "Frais de recrutement de personnel",
- "root_type": "Expense"
- }
- ],
- "name": "FRAIS DE T\u00c9L\u00c9COMMUNICATIONS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Documentation g\u00e9n\u00e9rale",
- "root_type": "Expense"
- },
- {
- "name": "Documentation technique",
- "root_type": "Expense"
- },
- {
- "name": "\u00c9tudes et recherches",
- "root_type": "Expense"
- }
- ],
- "name": "\u00c9TUDES, RECHERCHES ET DOCUMENTATION",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l'entreprise",
- "root_type": "Expense"
- },
- {
- "name": "Personnel int\u00e9rimaire",
- "root_type": "Expense"
- }
- ],
- "name": "SOUS-TRAITANCE G\u00c9N\u00c9RALE",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Transports administratifs",
- "root_type": "Expense"
- },
- {
- "name": "Transports collectifs du personnel",
- "root_type": "Expense"
- },
- {
- "name": "Entretien et r\u00e9parations des biens immobiliers",
- "root_type": "Expense"
- },
- {
- "name": "Maintenance",
- "root_type": "Expense"
- },
- {
- "name": "Autres entretiens et r\u00e9parations",
- "root_type": "Expense"
- },
- {
- "name": "Entretien et r\u00e9parations des biens mobiliers",
- "root_type": "Expense"
- }
- ],
- "name": "ENTRETIEN, R\u00c9PARATIONS ET MAINTENANCE",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "\u00c9chantillons",
- "root_type": "Expense"
- },
- {
- "name": "Autres charges de publicit\u00e9 et relations publiques",
- "root_type": "Expense"
- },
- {
- "name": "Publications",
- "root_type": "Expense"
- },
- {
- "name": "Cadeaux \u00e0 la client\u00e8le",
- "root_type": "Expense"
- },
- {
- "name": "Annonces, insertions",
- "root_type": "Expense"
- },
- {
- "name": "Catalogues, imprim\u00e9s publicitaires",
- "root_type": "Expense"
- },
- {
- "name": "Foires et expositions",
- "root_type": "Expense"
- },
- {
- "name": "Frais de colloques, s\u00e9minaires, conf\u00e9rences",
- "root_type": "Expense"
- }
- ],
- "name": "PUBLICIT\u00c9, PUBLICATIONS, RELATIONS PUBLIQUES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Locations et charges locatives diverses",
- "root_type": "Expense"
- },
- {
- "name": "Locations de b\u00e2timents",
- "root_type": "Expense"
- },
- {
- "name": "Frais d'actes et de contentieux",
- "root_type": "Expense"
- },
- {
- "name": "Honoraires",
- "root_type": "Expense"
- },
- {
- "name": "Malis sur emballages",
- "root_type": "Expense"
- },
- {
- "name": "Locations de terrains",
- "root_type": "Expense"
- },
- {
- "name": "Locations de mat\u00e9riels et outillages",
- "root_type": "Expense"
- },
- {
- "name": "Locations d'emballages",
- "root_type": "Expense"
- }
- ],
- "name": "LOCATIONS ET CHARGES LOCATIVES",
- "root_type": "Expense"
- }
- ],
- "name": "SERVICES EXT\u00c9RIEURS A",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Int\u00e9gration fiscale - Produits",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9gration fiscale - Charges",
- "root_type": "Expense"
- }
- ],
- "name": "Cheltuieli cu impozitul pe venit si cu alte impozite care nu apar in elementele de mai sus",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res",
- "root_type": "Expense"
- },
- {
- "name": "pour risques et charges",
- "root_type": "Expense"
- }
- ],
- "name": "DOTATIONS AUX PROVISIONS FINANCI\u00c8RES",
- "root_type": "Expense"
- },
- {
- "name": "Suppl\u00e9ment d'imp\u00f4t sur les soci\u00e9t\u00e9s li\u00e9 aux distributions",
- "root_type": "Expense"
- },
- {
- "name": "Produits, Reports en arri\u00e8re des d\u00e9ficits",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "pour risques et charges",
- "root_type": "Expense"
- },
- {
- "name": "pour d\u00e9pr\u00e9ciation des immobilisations corporelles",
- "root_type": "Expense"
- },
- {
- "name": "pour d\u00e9pr\u00e9ciation des immobilisations incorporelles",
- "root_type": "Expense"
- },
- {
- "name": "pour grosses r\u00e9parations",
- "root_type": "Expense"
- }
- ],
- "name": "DOTATIONS AUX PROVISIONS D'EXPLOITATION",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Contribution additionnelle \u00e0 l'imp\u00f4t sur les b\u00e9n\u00e9fices",
- "root_type": "Expense"
- },
- {
- "name": "Imp\u00f4ts dus \u00e0 l'\u00e9tranger",
- "root_type": "Expense"
- },
- {
- "name": "Imp\u00f4ts dus en France",
- "root_type": "Expense"
- }
- ],
- "name": "Imp\u00f4ts sur les b\u00e9n\u00e9fices"
- }
- ],
- "name": "DOTATIONS AUX PROVISIONS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cong\u00e9s pay\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Primes et gratifications",
- "root_type": "Expense"
- },
- {
- "name": "Avantages en nature",
- "root_type": "Expense"
- },
- {
- "name": "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d'embauche",
- "root_type": "Expense"
- },
- {
- "name": "Suppl\u00e9ment familial",
- "root_type": "Expense"
- },
- {
- "name": "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats des dettes commerciales",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats des dettes diverses",
- "root_type": "Expense"
- }
- ],
- "name": "Autres r\u00e9mun\u00e9rations directes",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats des dettes rattach\u00e9es \u00e0 des participations",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats des emprunts et dettes assimil\u00e9es",
- "root_type": "Expense"
- }
- ],
- "name": "Appointements salaires et commissions",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00c9MUN\u00c9RATIONS DIRECTES VERS\u00c9ES AU PERSONNEL NATIONAL",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Charges sociales sur r\u00e9mun\u00e9ration du personnel non national",
- "root_type": "Expense"
- },
- {
- "name": "Charges sociales sur r\u00e9mun\u00e9ration du personnel national",
- "root_type": "Expense"
- }
- ],
- "name": "CHARGES SOCIALES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Avantages en nature",
- "root_type": "Expense"
- },
- {
- "name": "Suppl\u00e9ment familial",
- "root_type": "Expense"
- },
- {
- "name": "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs",
- "root_type": "Expense"
- },
- {
- "name": "Cong\u00e9s pay\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Primes et gratifications",
- "root_type": "Expense"
- },
- {
- "name": "Appointements salaires et commissions",
- "root_type": "Expense"
- },
- {
- "name": "Autres r\u00e9mun\u00e9rations directes",
- "root_type": "Expense"
- },
- {
- "name": "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d'embauche",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00c9MUN\u00c9RATIONS DIRECTES VERS\u00c9ES AU PERSONNEL NON NATIONAL",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Indemnit\u00e9s d'expatriation",
- "root_type": "Expense"
- },
- {
- "name": "Autres indemnit\u00e9s et avantages divers",
- "root_type": "Expense"
- },
- {
- "name": "Indemnit\u00e9s de logement",
- "root_type": "Expense"
- },
- {
- "name": "Indemnit\u00e9s de repr\u00e9sentation",
- "root_type": "Expense"
- }
- ],
- "name": "INDEMNIT\u00c9S FORFAITAIRES VERS\u00c9ES AU PERSONNEL",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli din diferente de curs valutar",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Personnel int\u00e9rimaire",
- "root_type": "Expense"
- },
- {
- "name": "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entreprise",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00c9MUN\u00c9RATION TRANSF\u00c9R\u00c9E DE PERSONNEL EXT\u00c9RIEUR",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Charges sociales",
- "root_type": "Expense"
- },
- {
- "name": "R\u00e9mun\u00e9ration du travail de l'exploitant",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00c9MUN\u00c9RATIONS ET CHARGES SOCIALES DE L'EXPLOITANT INDIVIDUEL",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "M\u00e9decine du travail et pharmacie",
- "root_type": "Expense"
- },
- {
- "name": "Versements aux Syndicats et Comit\u00e9s d'entreprise, d'\u00e9tablissement",
- "root_type": "Expense"
- },
- {
- "name": "Versements aux autres oeuvres sociales",
- "root_type": "Expense"
- },
- {
- "name": "Versements aux Comit\u00e9s d'hygi\u00e8ne et de s\u00e9curit\u00e9",
- "root_type": "Expense"
- }
- ],
- "name": "AUTRES CHARGES SOCIALES",
- "root_type": "Expense"
- }
- ],
- "name": "CHARGES DE PERSONNEL",
- "root_type": "Expense"
- }
- ],
- "name": "Comptes de charges"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Transferts de charges financi\u00e8res",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "pour risques et charges",
- "root_type": "Income"
- },
- {
- "name": "pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res",
- "root_type": "Income"
- }
- ],
- "name": "REPRISES DE PROVISIONS FINANCI\u00c8RES",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "pour d\u00e9pr\u00e9ciation des immobilisations corporelles",
- "root_type": "Income"
- },
- {
- "name": "pour grosses r\u00e9parations",
- "root_type": "Income"
- },
- {
- "name": "pour d\u00e9pr\u00e9ciation des immobilisations incorporelles",
- "root_type": "Income"
- },
- {
- "name": "pour risques et charges",
- "root_type": "Income"
- }
- ],
- "name": "REPRISES DE PROVISIONS D'EXPLOITATION",
- "root_type": "Income"
- },
- {
- "name": "REPRISES D'AMORTISSEMENTS",
- "root_type": "Income"
- }
- ],
- "name": "REPRISES DE PROVISIONS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reprises sur provisions exceptionnelles",
- "root_type": "Income"
- },
- {
- "name": "Reprises pour d\u00e9pr\u00e9ciations exceptionnelles",
- "root_type": "Income"
- },
- {
- "name": "Reprises sur provisions r\u00e9glement\u00e9es (stocks) ",
- "root_type": "Income"
- },
- {
- "name": "Reprises sur autres provisions r\u00e9glement\u00e9es ",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Amortissements d\u00e9rogatoires",
- "root_type": "Income"
- },
- {
- "name": "Plus-values r\u00e9investies",
- "root_type": "Income"
- },
- {
- "name": "Provision sp\u00e9ciale de r\u00e9\u00e9valuation",
- "root_type": "Income"
- }
- ],
- "name": "Reprises sur provisions r\u00e9glement\u00e9es (immobilisations)"
- }
- ],
- "name": "TRANSFERTS DE CHARGES FINANCIERES",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Venituri financiare din ajustari pentru pierderea de valoare a imobilizarilor financiare",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Valeurs mobili\u00e8res de placement",
- "root_type": "Income"
- },
- {
- "name": "Immobilisations financi\u00e8res",
- "root_type": "Income"
- }
- ],
- "name": "Reprises sur d\u00e9pr\u00e9ciations des \u00e9l\u00e9ments financiers"
- },
- {
- "name": "Venituri financiare din ajustari pentru pierderea de valoare a activelor circulante",
- "root_type": "Income"
- },
- {
- "name": "Reprises sur provisions financiers",
- "root_type": "Income"
- }
- ],
- "name": "Venituri financiare din ajustari pentru pierdere de valoare"
- },
- {
- "children": [
- {
- "name": "Venituri din ajustari pentru deprecierea activelor circulante ",
- "root_type": "Income"
- },
- {
- "name": "Venituri din provizioane",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances",
- "root_type": "Income"
- },
- {
- "name": "Stocks et en-cours",
- "root_type": "Income"
- }
- ],
- "name": "Reprises sur d\u00e9pr\u00e9ciations des actifs circulants"
- },
- {
- "children": [
- {
- "name": "Immobilisations corporelles",
- "root_type": "Income"
- },
- {
- "name": "Immobilisations incorporelles",
- "root_type": "Income"
- }
- ],
- "name": "Reprises sur d\u00e9pr\u00e9ciations des immobilisations corporelles et incorporelles"
- },
- {
- "name": "Venituri din fondul comercial negativ",
- "root_type": "Income"
- },
- {
- "name": "Venituri din ajustari pentru deprecierea imobilizarilor",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Immobilisations corporelles",
- "root_type": "Income"
- },
- {
- "name": "Immobilisations incorporelles",
- "root_type": "Income"
- }
- ],
- "name": "Reprises sur amortissements des immobilisations incorporelles et corporelles "
- }
- ],
- "name": "TRANSFERTS DE CHARGES D'EXPLOITATION",
- "root_type": "Income"
- }
- ],
- "name": "TRANSFERTS DE CHARGES",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "GAINS SUR CESSIONS DE TITRES DE PLACEMENT",
- "root_type": "Income"
- },
- {
- "name": "ESCOMPTES OBTENUS",
- "root_type": "Income"
- },
- {
- "name": "REVENUS DE TITRES DE PLACEMENT",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "sur instruments de tr\u00e9sorerie",
- "root_type": "Income"
- },
- {
- "name": "Bonis provenant du rachat par l'entreprise d'actions et d'obligations \u00e9mises par elle-m\u00eame",
- "root_type": "Income"
- },
- {
- "name": "sur op\u00e9rations financi\u00e8res",
- "root_type": "Income"
- },
- {
- "name": "sur rentes viag\u00e8res",
- "root_type": "Income"
- },
- {
- "name": "Produits exceptionnels divers",
- "root_type": "Income"
- }
- ],
- "name": "GAINS SUR RISQUES FINANCIERS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "sur titres de placement",
- "root_type": "Income"
- },
- {
- "name": "sur risques financiers",
- "root_type": "Income"
- },
- {
- "name": "autres charges provisionn\u00e9es financi\u00e8res",
- "root_type": "Income"
- }
- ],
- "name": "REPRISES DE CHARGES PROVISIONN\u00c9ES FINANCI\u00c8RES",
- "root_type": "Income"
- },
- {
- "name": "REVENUS DE PARTICIPATIONS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Autres produits exceptionnels sur op\u00e9rations de gestion",
- "root_type": "Income"
- },
- {
- "name": "Rentr\u00e9es sur cr\u00e9ances amorties",
- "root_type": "Income"
- },
- {
- "name": "D\u00e9gr\u00e8vements d'imp\u00f4ts autres qu'imp\u00f4ts sur les b\u00e9n\u00e9fices",
- "root_type": "Income"
- },
- {
- "name": "D\u00e9dits et p\u00e9nalit\u00e9s per\u00e7us sur achats et sur ventes",
- "root_type": "Income"
- },
- {
- "name": "Lib\u00e9ralit\u00e9s re\u00e7ues",
- "root_type": "Income"
- },
- {
- "name": "Subventions d'\u00e9quilibre",
- "root_type": "Income"
- }
- ],
- "name": "INT\u00c9R\u00caTS DE PR\u00caTS",
- "root_type": "Income"
- },
- {
- "name": "GAINS DE CHANGE",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Immobilisations incorporelles",
- "root_type": "Income"
- },
- {
- "name": "Immobilisations corporelles",
- "root_type": "Income"
- },
- {
- "name": "Immobilisations financi\u00e8res",
- "root_type": "Income"
- },
- {
- "name": "Autres \u00e9l\u00e9ments d'actif",
- "root_type": "Income"
- }
- ],
- "name": "Produits des cessions d'\u00e9l\u00e9ments d'actif"
- }
- ],
- "name": "REVENUS FINANCIERS ET PRODUITS ASSIMIL\u00c9S",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Produits des cessions des immobilisations des exercices ant\u00e9rieurs"
- },
- {
- "name": "Produits des cessions des immobilisations incorporelles"
- },
- {
- "name": "Produits des cessions des immobilisations corporelles"
- },
- {
- "name": "Droits d'auteur et de reproduction",
- "root_type": "Income"
- },
- {
- "name": "Produits des cessions des immobilisations financi\u00e8res (droits de propri\u00e9t\u00e9)"
- },
- {
- "name": "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels ",
- "root_type": "Income"
- }
- ],
- "name": "Produits des cessions d'immobilisations"
- },
- {
- "name": "QUOTE-PART DE R\u00c9SULTAT SUR EX\u00c9CUTION PARTIELLE DE CONTRATS PLURIEXERCICES",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Quote-part de b\u00e9n\u00e9fice attribu\u00e9e (comptabilit\u00e9 des associ\u00e9s non-g\u00e9rants)",
- "root_type": "Income"
- },
- {
- "name": "Quote-part de perte transf\u00e9r\u00e9e (comptabilit\u00e9 du g\u00e9rant)",
- "root_type": "Income"
- }
- ],
- "name": "Quotes-parts de r\u00e9sultats sur op\u00e9rations faites en commun"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9nalit\u00e9s re\u00e7ues sur march\u00e9s"
- },
- {
- "name": "D\u00e9dits re\u00e7us"
- }
- ],
- "name": "Jetons de pr\u00e9sence et autres r\u00e9mun\u00e9rations d'administrateurs",
- "root_type": "Income"
- },
- {
- "name": "Indemnit\u00e9s d\u2019assurances re\u00e7ues",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Lib\u00e9ralit\u00e9s"
- },
- {
- "name": "Lots"
- },
- {
- "name": "Dons"
- }
- ],
- "name": "Dons, lib\u00e9ralit\u00e9s et lots re\u00e7us"
- },
- {
- "name": "Alte venituri din exploatare",
- "root_type": "Income"
- },
- {
- "name": "Venituri din vanzarea activelor si alte operatii de capital",
- "root_type": "Income"
- },
- {
- "name": "Venituri din subventii pentru investitii",
- "root_type": "Income"
- },
- {
- "name": "Rentr\u00e9es sur cr\u00e9ances sold\u00e9es"
- }
- ],
- "name": "PRODUITS DIVERS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Subventions d'\u00e9quilibre re\u00e7ues des exercices ant\u00e9rieurs"
- },
- {
- "name": "Subventions d'\u00e9quilibre re\u00e7ues de l'exercice"
- }
- ],
- "name": "Subventions d'\u00e9quilibre"
- },
- {
- "children": [
- {
- "name": "Reprises sur subventions d'investissement de l'exercice"
- },
- {
- "name": "Reprises sur subventions d'investissement des exercices ant\u00e9rieurs"
- }
- ],
- "name": "Reprise sur subventions d'investissements"
- },
- {
- "name": "PRODUITS DES CESSIONS COURANTES D'IMMOBILISATIONS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reprises sur plus-values en instance d'imposition"
- },
- {
- "name": "Reprises sur amortissements d\u00e9rogatoires"
- },
- {
- "name": "Reprises sur provisions pour acquisition et construction de logements"
- },
- {
- "name": "Reprises sur provisions pour reconstitution de gisements"
- },
- {
- "name": "Reprises sur provisions pour investissements"
- }
- ],
- "name": "sur cr\u00e9ances",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reprises sur provisions pour risques et charges durables"
- },
- {
- "name": "Reprises sur provisions pour risques et charges momentan\u00e9s"
- }
- ],
- "name": "Reprises non courantes sur provisions pour risques et charges"
- },
- {
- "name": "sur autres charges provisionn\u00e9es",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "R,N,C sur provisions pour d\u00e9pr\u00e9ciation de l'actif circulant"
- },
- {
- "name": "R,N,C sur provisions pour d\u00e9pr\u00e9ciation de l'actif immobilis\u00e9"
- }
- ],
- "name": "Reprises non courantes sur provisions pour d\u00e9pr\u00e9ciation"
- },
- {
- "name": "Transferts de charges non courantes"
- },
- {
- "name": "sur stocks",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "R,A,E des immobilisations en non valeur"
- },
- {
- "name": "R,A,E des immobilisations incorporelles"
- },
- {
- "name": "R,A,E des immobilisations corporelles"
- }
- ],
- "name": "sur risques \u00e0 court terme",
- "root_type": "Income"
- }
- ],
- "name": "REPRISES DE CHARGES PROVISIONN\u00c9ES D'EXPLOITATION",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)",
- "root_type": "Income"
- },
- {
- "name": "Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)",
- "root_type": "Income"
- }
- ],
- "name": "QUOTE-PART DE R\u00c9SULTAT SUR OP\u00c9RATIONS FAITES EN COMMUN",
- "root_type": "Income"
- }
- ],
- "name": "AUTRES PRODUITS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "IMMOBILISATIONS INCORPORELLES",
- "root_type": "Income"
- },
- {
- "name": "IMMOBILISATIONS CORPORELLES",
- "root_type": "Income"
- },
- {
- "name": "IMMOBILISATIONS FINANCI\u00c8RES",
- "root_type": "Income"
- }
- ],
- "name": "PRODUCTION IMMOBILIS\u00c9E",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "VARIATIONS DES STOCKS DE PRODUITS FINIS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Gains de change des exercices ant\u00e9rieurs"
- },
- {
- "name": "Gains de change propres \u00e0\u00a0 l'exercice"
- }
- ],
- "name": "Gains de change"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats des pr\u00eats"
- },
- {
- "name": "Revenus des autres cr\u00e9ances financi\u00e8res"
- }
- ],
- "name": "Int\u00e9r\u00eats et produits assimil\u00e9s"
- },
- {
- "name": "Int\u00e9r\u00eats et autres produits financiers des exercices ant\u00e9rieurs"
- },
- {
- "name": "Revenus des cr\u00e9ances rattach\u00e9es \u00e0\u00a0 des participations"
- },
- {
- "name": "Escomptes obtenus"
- },
- {
- "name": "Produits nets sur cessions de titres et valeurs de placement"
- },
- {
- "name": "Revenus des titres et valeurs de placement"
- }
- ],
- "name": "Int\u00e9r\u00eats et autres produits financiers"
- },
- {
- "children": [
- {
- "name": "Reprises sur dotations financi\u00e8res des exercices ant\u00e9rieurs"
- },
- {
- "name": "Reprises sur provisions pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res"
- },
- {
- "name": "Reprises sur provisions pour risques et charges financi\u00e8res"
- },
- {
- "name": "Reprises sur amortissements des primes de remboursement des obligations"
- },
- {
- "name": "Reprise sur provisions pour d\u00e9pr\u00e9ciation des titres et valeurs de placement"
- },
- {
- "name": "Reprises sur provisions pour d\u00e9pr\u00e9ciation des comptes de tr\u00e9sorerie"
- },
- {
- "children": [
- {
- "name": "Transfert - Pertes de change"
- },
- {
- "name": "Transfert - Charges d'int\u00e9r\u00eats"
- },
- {
- "name": "Transfert - Autres charges financi\u00e8res"
- }
- ],
- "name": "Transfert de charges financi\u00e8res"
- }
- ],
- "name": "Reprises financi\u00e8res, transferts de charges"
- },
- {
- "children": [
- {
- "name": "\u00c9tudes en cours",
- "root_type": "Income"
- },
- {
- "name": "Prestations de services en cours",
- "root_type": "Income"
- }
- ],
- "name": "VARIATIONS DES EN-COURS DE SERVICES",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Produits interm\u00e9diaires",
- "root_type": "Income"
- },
- {
- "name": "Produits r\u00e9siduels",
- "root_type": "Income"
- }
- ],
- "name": "VARIATIONS DES STOCKS DE PRODUITS INTERM\u00c9DIAIRES ET R\u00c9SIDUELS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Travaux en cours",
- "root_type": "Income"
- },
- {
- "name": "Produits en cours",
- "root_type": "Income"
- }
- ],
- "name": "VARIATIONS DES STOCKS DE PRODUITS EN COURS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Produits des titres de participation et des autres titres immobilis\u00e9s des exercices ant\u00e9rieurs"
- },
- {
- "name": "Revenus des titres de participation"
- },
- {
- "name": "Revenus des titres immobilis\u00e9s"
- }
- ],
- "name": "Produits des titres de participation et des autres titres immobilis\u00e9s"
- }
- ],
- "name": "VARIATIONS DES STOCKS DE BIENS ET DE SERVICES PRODUITS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Bonis sur reprises et cessions d'emballages",
- "root_type": "Income"
- },
- {
- "name": "Services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel",
- "root_type": "Income"
- },
- {
- "name": "Redevances pour brevets, logiciels, marques et droits similaires",
- "root_type": "Income"
- },
- {
- "name": "Commissions et courtages",
- "root_type": "Income"
- },
- {
- "name": "Locations",
- "root_type": "Income"
- },
- {
- "name": "Autres produits accessoires",
- "root_type": "Income"
- },
- {
- "name": "Ports, emballages perdus et autres frais factur\u00e9s",
- "root_type": "Income"
- },
- {
- "name": "Mise \u00e0 disposition de personnel",
- "root_type": "Income"
- }
- ],
- "name": "PRODUITS ACCESSOIRES",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "dans la R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe hors R\u00e9gion",
- "root_type": "Income"
- }
- ],
- "name": "TRAVAUX FACTUR\u00c9S",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "aux entreprises du groupe hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "dans la R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion",
- "root_type": "Income"
- }
- ],
- "name": "VENTES DE PRODUITS FINIS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "dans la R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion",
- "root_type": "Income"
- }
- ],
- "name": "VENTES DE MARCHANDISES",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Autres produits d'activit\u00e9s annexes (cessions d'approvisionnements...)",
- "root_type": "Income"
- },
- {
- "name": "Commissions et courtages",
- "root_type": "Income"
- },
- {
- "name": "Produits des services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel",
- "root_type": "Income"
- },
- {
- "name": "Locations diverses",
- "root_type": "Income"
- },
- {
- "name": "Mise \u00e0 disposition de personnel factur\u00e9e ",
- "root_type": "Income"
- },
- {
- "name": "Ports et frais accessoires factur\u00e9s",
- "root_type": "Income"
- },
- {
- "name": "Bonifications obtenues des clients et primes sur ventes",
- "root_type": "Income"
- },
- {
- "name": "Bonis sur reprises d'emballages consign\u00e9s",
- "root_type": "Income"
- }
- ],
- "name": "Venituri din activitati diverse",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "dans la R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe hors R\u00e9gion",
- "root_type": "Income"
- }
- ],
- "name": "VENTES DE PRODUITS INTERM\u00c9DIAIRES",
- "root_type": "Income"
- },
- {
- "name": "Venituri din vanzarea marfurilor",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "- sur ventes de produits interm\u00e9diaires ",
- "root_type": "Income"
- },
- {
- "name": "- sur produits des activit\u00e9s annexes",
- "root_type": "Income"
- },
- {
- "name": "- sur ventes de produits finis",
- "root_type": "Income"
- },
- {
- "name": "- sur ventes de marchandises",
- "root_type": "Income"
- },
- {
- "name": "- sur prestations de services",
- "root_type": "Income"
- },
- {
- "name": "- sur \u00e9tudes",
- "root_type": "Income"
- },
- {
- "name": "- sur travaux",
- "root_type": "Income"
- }
- ],
- "name": "Reduceri comerciale acordate",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "dans la R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion",
- "root_type": "Income"
- }
- ],
- "name": "SERVICES VENDUS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "aux entreprises du groupe hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "dans la R\u00e9gion",
- "root_type": "Income"
- }
- ],
- "name": "VENTES DE PRODUITS R\u00c9SIDUELS",
- "root_type": "Income"
- },
- {
- "name": "Ventes de marchandises"
- }
- ],
- "name": "VENTES",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventes de biens et services produits des exercices ant\u00e9rieurs"
- },
- {
- "children": [
- {
- "name": "Ventes de produits interm\u00e9diaires"
- },
- {
- "name": "Ventes de produits finis"
- }
- ],
- "name": "Ventes de biens produits \u00e0\u00a0 l'\u00e9tranger"
- },
- {
- "children": [
- {
- "name": "Ports et frais accessoires factur\u00e9s"
- },
- {
- "name": "Autres ventes et produits accessoires"
- },
- {
- "name": "Bonis sur reprises d'emballages consign\u00e9s"
- },
- {
- "name": "Locations divers es re\u00e7ues"
- },
- {
- "name": "Produits de services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel"
- },
- {
- "name": "Commissions et courtages re\u00e7us"
- }
- ],
- "name": "Ventes de produits accessoires"
- },
- {
- "children": [
- {
- "name": "Prestations de services"
- },
- {
- "name": "Travaux"
- },
- {
- "name": "Etudes"
- }
- ],
- "name": "Ventes de services produits \u00e0\u00a0 l'\u00e9tranger"
- },
- {
- "children": [
- {
- "name": "Prestations de services"
- },
- {
- "name": "Travaux"
- },
- {
- "name": "Etudes"
- }
- ],
- "name": "Ventes de services produits au Maroc"
- },
- {
- "children": [
- {
- "name": "Rabais, remises et ristournes accord\u00e9s sur ventes de B et S produits des exercices ant\u00e9rieurs"
- },
- {
- "name": "R,R,R accord\u00e9es sur ventes au Maroc des biens produits"
- },
- {
- "name": "R,R,R accord\u00e9es sur ventes au Maroc des services produits"
- },
- {
- "name": "R,R,R accord\u00e9es sur ventes \u00e0\u00a0 l'\u00e9tranger des biens produits"
- },
- {
- "name": "R,R,R accord\u00e9es sur ventes \u00e0\u00a0 l'\u00e9tranger des services produits"
- }
- ],
- "name": "Rabais, remises et ristournes accord\u00e9s par l'entreprise"
- },
- {
- "children": [
- {
- "name": "Ventes de produits interm\u00e9diaires"
- },
- {
- "name": "Ventes de produits finis"
- },
- {
- "name": "Ventes de produits r\u00e9siduels"
- }
- ],
- "name": "Ventes de biens produits au Maroc"
- },
- {
- "name": "Redevances pour brevets, marques, droits et valeurs similaires"
- }
- ],
- "name": "SUR PRODUITS \u00c0 L'IMPORTATION",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Immobilisation en non valeurs produite"
- },
- {
- "name": "Immobilisations corporelles produites"
- },
- {
- "name": "Immobilisations incorporelles produites"
- },
- {
- "name": "Immobilisations produites des exercices ant\u00e9rieurs"
- }
- ],
- "name": "Immobilisations produites par l'entreprise pour elle m\u00eame"
- },
- {
- "children": [
- {
- "name": "Subventions d'exploitation re\u00e7ues des exercices ant\u00e9rieurs"
- },
- {
- "name": "Subventions d'exploitations re\u00e7ues de l'exercice"
- }
- ],
- "name": "Subventions d'exploitation"
- },
- {
- "children": [
- {
- "name": "Profits sur op\u00e9rations faites en commun"
- },
- {
- "name": "Vers\u00e9es par l'\u00c9tat et les collectivit\u00e9s publiques",
- "root_type": "Income"
- },
- {
- "name": "Vers\u00e9es par des tiers",
- "root_type": "Income"
- },
- {
- "name": "Vers\u00e9es par les organismes internationaux",
- "root_type": "Income"
- },
- {
- "name": "Transfert de pertes sur op\u00e9rations faites en commun"
- },
- {
- "name": "Autres produits d'exploitation des exercices ant\u00e9rieurs"
- }
- ],
- "name": "AUTRES SUBVENTIONS D'EXPLOITATION",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reprises sur provisions pour d\u00e9pr\u00e9ciation de l'actif circulant"
- },
- {
- "children": [
- {
- "name": "T,C,E - Autres charges d'exploitation"
- },
- {
- "name": "T,C,E - Achats consomm\u00e9s de mati\u00e8res et fournitures"
- },
- {
- "name": "T,C,E-Autres charges externes"
- },
- {
- "name": "T,C,E - Achats de marchandises"
- },
- {
- "name": "T,C,E - Charges de personnel"
- },
- {
- "name": "T,C,E - Imp\u00f4ts et taxes"
- }
- ],
- "name": "Transferts des charges d'exploitation"
- },
- {
- "name": "Reprises sur provisions pour risques et charges"
- },
- {
- "name": "Reprises sur amortissements des immobilisations incorporelles"
- },
- {
- "name": "Reprises sur amortissements de l'immobilisation en non valeurs"
- },
- {
- "name": "Reprises sur provisions pour d\u00e9pr\u00e9ciation des immobilisations"
- },
- {
- "name": "Reprises sur amortissements des immobilisations corporelles"
- },
- {
- "children": [
- {
- "name": "Reprises sur amortissements des exercices ant\u00e9rieurs"
- },
- {
- "name": "Reprises sur provisions des exercices ant\u00e9rieurs"
- }
- ],
- "name": "Reprises sur amortissements et provisions des exercices ant\u00e9rieurs"
- }
- ],
- "name": "Reprise d'exploitation, transferts de charges"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Produits en cours",
- "root_type": "Income"
- },
- {
- "name": "Travaux en cours",
- "root_type": "Income"
- }
- ],
- "name": "Variation des en-cours de production de biens"
- },
- {
- "children": [
- {
- "name": "Variation des stocks d'\u00e9tudes en cours"
- },
- {
- "name": "Variation des stocks de prestations en cours"
- },
- {
- "name": "Prestations de services en cours",
- "root_type": "Income"
- },
- {
- "name": "Variation des stocks de travaux en cours"
- }
- ],
- "name": "Variation des stocks de services en cours"
- },
- {
- "children": [
- {
- "name": "Produits interm\u00e9diaires ",
- "root_type": "Income"
- },
- {
- "name": "Produits finis",
- "root_type": "Income"
- },
- {
- "name": "Produits r\u00e9siduels",
- "root_type": "Income"
- }
- ],
- "name": "Variation des stocks de produits"
- },
- {
- "children": [
- {
- "name": "Variation des stocks de produits interm\u00e9diaires en cours"
- },
- {
- "name": "Variation des stocks de biens produits en cours"
- },
- {
- "name": "Variation des stocks de produits r\u00e9siduels en cours"
- }
- ],
- "name": "Variation des stocks de produits en cours"
- },
- {
- "children": [
- {
- "name": "Variation des stocks de produits r\u00e9siduels"
- },
- {
- "name": "Variation des stocks de produits interm\u00e9diaires"
- },
- {
- "name": "Variation des stocks de produits finis"
- }
- ],
- "name": "Variation des stocks de biens produits"
- }
- ],
- "name": "SUR PRODUITS DE P\u00c9R\u00c9QUATION",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventes de marchandises \u00e0\u00a0 l'\u00e9tranger"
- },
- {
- "name": "Ventes de marchandises des exercices ant\u00e9rieurs"
- },
- {
- "name": "Ventes de marchandises au Maroc"
- },
- {
- "name": "Rabais, remises et ristournes accord\u00e9s par l'entreprise"
- }
- ],
- "name": "SUR PRODUITS \u00c0 L'EXPORTATION",
- "root_type": "Income"
- }
- ],
- "name": "SUBVENTIONS D'EXPLOITATION",
- "root_type": "Income"
- }
- ],
- "name": "Comptes de produits"
- }
- ],
- "name": "Comptes de gestion"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Cr\u00e9dits de tr\u00e9sorerie"
- }
- ],
- "name": "Cr\u00e9dits de tr\u00e9sorerie"
- },
- {
- "children": [
- {
- "name": "Banques (solde cr\u00e9diteur)"
- },
- {
- "name": "Autres \u00e9tablissements financiers et assimil\u00e9s (soldes cr\u00e9diteurs)"
- }
- ],
- "name": "Banques (solde cr\u00e9diteur)"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9dits d'escompte"
- }
- ],
- "name": "Cr\u00e9dits d'escompte"
- }
- ],
- "name": "TRESORERIE - PASSIF"
- }
- ],
- "name": "COMPTES DE TRESORERIE"
- },
- {
- "name": "COMPTES D'ACTIF IMMOBILISE"
- },
- {
- "name": "COMPTES D'ACTIF CIRCULANT (HORS TRESORERIE)"
- },
- {
- "name": "COMPTES DU PASSIF CIRCULANT (HORS TRESORERIE)"
- },
- {
- "name": "COMPTES DE FINANCEMENT PERMANENT"
- }
- ],
- "name": "COMPTES DE BILAN"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "PERTES SUR CR\u00c9ANCES H.A.O."
- },
- {
- "name": "DONS ET LIB\u00c9RALIT\u00c9S ACCORD\u00c9S"
- },
- {
- "name": "CHARGES PROVISIONN\u00c9ES H.A.O."
- },
- {
- "name": "ABANDONS DE CR\u00c9ANCES CONSENTIS"
- },
- {
- "name": "CHARGES H.A.O. CONSTAT\u00c9ES"
- }
- ],
- "name": "CHARGES HORS ACTIVIT\u00c9S ORDINAIRES"
- },
- {
- "children": [
- {
- "name": "IMMOBILISATIONS FINANCI\u00c8RES"
- },
- {
- "name": "IMMOBILISATIONS INCORPORELLES"
- },
- {
- "name": "R\u00e9sultat d'exploitation"
- },
- {
- "children": [
- {
- "name": "Insuffisance brute d'exploitation (d\u00e9biteur)"
- },
- {
- "name": "Exc\u00e9dent brut d'exploitation (cr\u00e9diteur)"
- }
- ],
- "name": "Exc\u00e9dent brut d'exploitation"
- },
- {
- "name": "Valeur ajout\u00e9e"
- },
- {
- "name": "IMMOBILISATIONS CORPORELLES"
- }
- ],
- "name": "VALEURS COMPTABLES DES CESSIONS D'IMMOBILISATIONS"
- },
- {
- "children": [
- {
- "name": "REPRISES DE SUBVENTIONS D\u2019INVESTISSEMENT"
- },
- {
- "name": "REPRISES DE PROVISIONS POUR D\u00c9PR\u00c9CIATION H.A.O."
- },
- {
- "name": "REPRISES DE PROVISIONS R\u00c9GLEMENT\u00c9ES"
- },
- {
- "name": "REPRISES D\u2019AMORTISSEMENTS"
- },
- {
- "name": "AUTRES REPRISES H.A.O."
- },
- {
- "name": "REPRISES DE PROVISIONS POUR RISQUES ET CHARGES H.A.O."
- }
- ],
- "name": "REPRISES HORS ACTIVIT\u00c9S ORDINAIRES"
- },
- {
- "children": [
- {
- "name": "DOTATIONS AUX PROVISIONS POUR RISQUES ET CHARGES H.A.O."
- },
- {
- "name": "DOTATIONS AUX AMORTISSEMENTS H.A.O."
- },
- {
- "name": "DOTATIONS AUX PROVISIONS R\u00c9GLEMENT\u00c9ES"
- },
- {
- "name": "AUTRES DOTATIONS H.A.O."
- },
- {
- "name": "DOTATIONS AUX PROVISIONS POUR D\u00c9PR\u00c9CIATION H.A.O."
- }
- ],
- "name": "DOTATIONS HORS ACTIVIT\u00c9S ORDINAIRES"
- },
- {
- "children": [
- {
- "name": "DONS ET LIB\u00c9RALIT\u00c9S OBTENUS"
- },
- {
- "name": "ABANDONS DE CR\u00c9ANCES OBTENUS"
- },
- {
- "name": "TRANSFERTS DE CHARGES H.A.O"
- },
- {
- "name": "REPRISES DES CHARGES PROVISIONN\u00c9ES H.A.O."
- },
- {
- "name": "PRODUITS H.A.O CONSTAT\u00c9S"
- }
- ],
- "name": "PRODUITS HORS ACTIVIT\u00c9S ORDINAIRES"
- },
- {
- "children": [
- {
- "name": "RAPPEL D'IMP\u00d4TS SUR R\u00c9SULTATS ANT\u00c9RIEURS"
- },
- {
- "children": [
- {
- "name": "D\u00e9gr\u00e8vements"
- },
- {
- "name": "Annulations pour pertes r\u00e9troactives"
- }
- ],
- "name": "D\u00c9GR\u00c8VEMENTS ET ANNULATIONS D\u2019IMP\u00d4TS SUR R\u00c9SULTATS ANT\u00c9RIEURS"
- },
- {
- "name": "IMP\u00d4T MINIMUM FORFAITAIRE (I.M.F.)"
- },
- {
- "children": [
- {
- "name": "Activit\u00e9s exerc\u00e9es dans l'\u00c9tat"
- },
- {
- "name": "Activit\u00e9s exerc\u00e9es hors R\u00e9gion"
- },
- {
- "name": "Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion"
- }
- ],
- "name": "IMP\u00d4TS SUR LES B\u00c9N\u00c9FICES DE L'EXERCICE"
- }
- ],
- "name": "IMP\u00d4TS SUR LE R\u00c9SULTAT"
- },
- {
- "children": [
- {
- "name": "COLLECTIVIT\u00c9S PUBLIQUES"
- },
- {
- "name": "AUTRES"
- },
- {
- "name": "\u00c9TAT"
- },
- {
- "name": "GROUPE"
- }
- ],
- "name": "SUBVENTIONS D'\u00c9QUILIBRE"
- },
- {
- "children": [
- {
- "name": "PARTICIPATION L\u00c9GALE AUX B\u00c9N\u00c9FICES"
- },
- {
- "name": "AUTRES PARTICIPATIONS"
- },
- {
- "name": "PARTICIPATION CONTRACTUELLE AUX B\u00c9N\u00c9FICES"
- }
- ],
- "name": "PARTICIPATION DES TRAVAILLEURS"
- },
- {
- "children": [
- {
- "name": "IMMOBILISATIONS FINANCI\u00c8RES"
- },
- {
- "name": "IMMOBILISATIONS CORPORELLES"
- },
- {
- "name": "IMMOBILISATIONS INCORPORELLES"
- }
- ],
- "name": "PRODUITS DES CESSIONS D'IMMOBILISATIONS"
- }
- ],
- "name": "Comptes sp\u00e9ciaux"
- }
- ],
- "name": "Plan Comptable SYSCOA"
- }
-}
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/charts/gr_l10n_gr_chart_template.json b/erpnext/setup/doctype/company/charts/gr_l10n_gr_chart_template.json
deleted file mode 100644
index 96fa860..0000000
--- a/erpnext/setup/doctype/company/charts/gr_l10n_gr_chart_template.json
+++ /dev/null
@@ -1,6 +0,0 @@
-{
- "name": "\u03a0\u03c1\u03cc\u03c4\u03c5\u03c0\u03bf \u0395\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03bf\u03cd \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03bf\u03cd \u03a3\u03c7\u03b5\u03b4\u03af\u03bf\u03c5",
- "root": {
- "name": "\u0393\u03b5\u03bd\u03b9\u03ba\u03cc \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03a3\u03c7\u03ad\u03b4\u03b9\u03bf"
- }
-}
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/charts/import_from_openerp.py b/erpnext/setup/doctype/company/charts/import_from_openerp.py
deleted file mode 100644
index c583531..0000000
--- a/erpnext/setup/doctype/company/charts/import_from_openerp.py
+++ /dev/null
@@ -1,146 +0,0 @@
-# Copyright (c) 2013, Web Notes Technologies Pvt. Ltd. and Contributors
-# License: GNU General Public License v3. See license.txt
-
-"""
-Import chart of accounts from OpenERP sources
-"""
-from __future__ import unicode_literals
-
-import os, json
-from xml.etree import ElementTree as ET
-from frappe.utils.datautils import read_csv_content
-from frappe.utils import cstr
-
-path = "/Users/rmehta/Downloads/openerp/openerp/addons"
-chart_roots = []
-
-accounts = {}
-charts = {}
-types = {}
-
-def go():
- find_charts()
- make_maps()
- make_trees()
- make_charts()
-
-def make_charts():
- """write chart files in app/setup/doctype/company/charts"""
- for chart_id in charts:
- src = charts[chart_id]
-
- if not src.get("name") or not src.get("account_root_id"):
- continue
-
- if not src["account_root_id"] in accounts:
- continue
-
- filename = src["id"][5:] + "_" + chart_id
-
- print "building " + filename
- chart = {}
- chart["name"] = src["name"]
- chart["root"] = accounts[src["account_root_id"]]
-
- with open(os.path.join("app", "setup", "doctype", "company",
- "charts", filename + ".json"), "w") as chartfile:
- chartfile.write(json.dumps(chart, indent=1, sort_keys=True))
-
-def make_trees():
- """build tree hierarchy"""
- print "making trees..."
- for id in accounts.keys():
- account = accounts[id]
- if account.get("parent_id") and accounts[account["parent_id"]]:
- accounts[account["parent_id"]]["children"].append(account)
- del account["parent_id"]
-
- # remove empty children
- for id in accounts.keys():
- if "children" in accounts[id] and not accounts[id].get("children"):
- del accounts[id]["children"]
-
-def make_maps():
- """make maps for `charts` and `accounts`"""
- print "making maps..."
- for root in chart_roots:
- for node in root[0].findall("record"):
- if node.get("model")=="account.account.template":
- data = {}
- for field in node.findall("field"):
- if field.get("name")=="name":
- data["name"] = field.text
- if field.get("name")=="parent_id":
- data["parent_id"] = field.get("ref")
- if field.get("name")=="user_type":
- value = field.get("ref")
- if types.get(value, {}).get("root_type"):
- data["root_type"] = types[value]["root_type"]
- else:
- if "asset" in value: data["root_type"] = "Asset"
- if "liability" in value: data["root_type"] = "Liability"
- if "income" in value: data["root_type"] = "Income"
- if "expense" in value: data["root_type"] = "Expense"
-
- data["children"] = []
-
- accounts[node.get("id")] = data
-
- if node.get("model")=="account.chart.template":
- data = {}
- for field in node.findall("field"):
- if field.get("name")=="name":
- data["name"] = field.text
- if field.get("name")=="account_root_id":
- data["account_root_id"] = field.get("ref")
- data["id"] = root.get("folder")
- charts.setdefault(node.get("id"), {}).update(data)
-
- if node.get("model")=="account.account.type":
- data = {}
- for field in node.findall("field"):
- if field.get("name")=="report_type":
- data["root_type"] = field.text.title()
- types[node.get("id")] = data
-
-def find_charts():
- print "finding charts..."
- for basepath, folders, files in os.walk(path):
- basename = os.path.basename(basepath)
- if basename.startswith("l10n"):
- for fname in files:
- fname = cstr(fname)
- filepath = os.path.join(basepath, fname)
- if fname.endswith(".xml"):
- tree = ET.parse(filepath)
- root = tree.getroot()
- for node in root[0].findall("record"):
- if node.get("model") in ["account.account.template",
- "account.chart.template", "account.account.type"]:
- chart_roots.append(root)
- root.set("folder", basename)
- break
-
- if fname.endswith(".csv"):
- with open(filepath, "r") as csvfile:
- try:
- content = read_csv_content(csvfile.read())
- except Exception, e:
- continue
-
- if content[0][0]=="id":
- for row in content[1:]:
- data = dict(zip(content[0], row))
- account = {
- "name": data.get("name"),
- "parent_id": data.get("parent_id:id"),
- "children": []
- }
- accounts[data.get("id")] = account
- if not account.get("parent_id"):
- chart_id = data.get("chart_id:id")
- charts.setdefault(chart_id, {}).update({
- "account_root_id": data.get("id")})
-
-if __name__=="__main__":
- go()
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/charts/in_indian_chart_template_private.json b/erpnext/setup/doctype/company/charts/in_indian_chart_template_private.json
deleted file mode 100644
index cd5d309..0000000
--- a/erpnext/setup/doctype/company/charts/in_indian_chart_template_private.json
+++ /dev/null
@@ -1,1126 +0,0 @@
-{
- "name": "India - Chart of Accounts for Private Ltd/Partnership",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Loss on Sale of Assets",
- "root_type": "Expense"
- }
- ],
- "name": "Non-Operating Expenses and Losses",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Produits finis",
- "root_type": "Asset"
- }
- ],
- "name": "Valeur d'acquisition",
- "root_type": "Asset"
- }
- ],
- "name": "PRODUITS FINIS",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Rebuts",
- "root_type": "Asset"
- },
- {
- "name": "D\u00e9chets",
- "root_type": "Asset"
- },
- {
- "name": "Travaux en cours",
- "root_type": "Asset"
- },
- {
- "name": "Produits en cours de fabrication",
- "root_type": "Asset"
- },
- {
- "name": "Produits semi-ouvr\u00e9s",
- "root_type": "Asset"
- },
- {
- "name": "Travaux en association momentan\u00e9e",
- "root_type": "Asset"
- }
- ],
- "name": "Valeur d'acquisition",
- "root_type": "Asset"
- }
- ],
- "name": "EN COURS DE FABRICATION",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Valeur d'acquisition",
- "root_type": "Asset"
- },
- {
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Product Sales",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Imprim\u00e9s et fournitures de bureau",
- "root_type": "Asset"
- },
- {
- "name": "Fournitures de services sociaux",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Emballages r\u00e9cup\u00e9rables",
- "root_type": "Asset"
- },
- {
- "name": "Emballages perdus",
- "root_type": "Asset"
- }
- ],
- "name": "Emballages commerciaux",
- "root_type": "Asset"
- },
- {
- "name": "Mati\u00e8res d'approvisionnement",
- "root_type": "Asset"
- },
- {
- "name": "Energie, charbon, coke, Mazout, essence, propane",
- "root_type": "Asset"
- },
- {
- "name": "Produits d'entretien",
- "root_type": "Asset"
- },
- {
- "name": "Fournitures diverses et petit outillage",
- "root_type": "Asset"
- }
- ],
- "name": "Service Revenues",
- "root_type": "Income"
- },
- {
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "root_type": "Asset"
- }
- ],
- "name": "Operating Revenue Accounts",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Interest Revenues",
- "root_type": "Income"
- },
- {
- "name": "Gain on Sale of Assets",
- "root_type": "Income"
- }
- ],
- "name": "Non-Operating Revenue and Gains",
- "root_type": "Income"
- }
- ],
- "name": "Income",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "B\u00e9n\u00e9fice pris en compte",
- "root_type": "Asset"
- },
- {
- "name": "Valeur d'acquisition",
- "root_type": "Asset"
- },
- {
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "root_type": "Asset"
- }
- ],
- "name": "COMMANDES EN COURS D'EXECUTION",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Acomptes vers\u00e9s",
- "root_type": "Asset"
- },
- {
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "root_type": "Asset"
- }
- ],
- "name": "ACOMPTES VERSES SUR ACHATS POUR STOCKS",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "R\u00e9ductions de valeurs act\u00e9es",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Immeuble B",
- "root_type": "Asset"
- },
- {
- "name": "Immeuble A",
- "root_type": "Asset"
- }
- ],
- "name": "Immeubles construits en vue de leur revente",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Immeuble A",
- "root_type": "Asset"
- },
- {
- "name": "Immeuble B",
- "root_type": "Asset"
- }
- ],
- "name": "Valeur d'acquisition",
- "root_type": "Asset"
- }
- ],
- "name": "IMMEUBLES DESTINES A LA VENTE",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Groupe B",
- "root_type": "Asset"
- },
- {
- "name": "Groupe A",
- "root_type": "Asset"
- }
- ],
- "name": "Valeur d'acquisition",
- "root_type": "Asset"
- }
- ],
- "name": "MARCHANDISES",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Rent Expense",
- "root_type": "Expense"
- },
- {
- "name": "Supplies Expense",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Revenus des actions",
- "root_type": "Income"
- },
- {
- "name": "Revenus des obligations",
- "root_type": "Income"
- },
- {
- "name": "Revenus des cr\u00e9ances \u00e0 plus d'un an",
- "root_type": "Income"
- }
- ],
- "name": "Depreciation Expense",
- "root_type": "Expense"
- },
- {
- "name": "Salaries Expense",
- "root_type": "Expense"
- },
- {
- "name": "R\u00e9ductions de valeur act\u00e9es"
- },
- {
- "name": "Wages Expense",
- "root_type": "Expense"
- },
- {
- "name": "Montants non appel\u00e9s"
- },
- {
- "children": [
- {
- "name": "Caisse principale"
- }
- ],
- "name": "Utilities Expense",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Loyers divers",
- "root_type": "Expense"
- },
- {
- "name": "Charges locatives",
- "root_type": "Expense"
- }
- ],
- "name": "Advertising Expense",
- "root_type": "Expense"
- },
- {
- "name": "Telephone Expense",
- "root_type": "Expense"
- }
- ],
- "name": "Operating Expense Accounts",
- "root_type": "Expense"
- }
- ],
- "name": "Expense",
- "root_type": "Expense"
- }
- ],
- "name": "Profit And Loss"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Plus-values act\u00e9es sur terrains",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortissements sur frais d'acquisition",
- "root_type": "Asset"
- },
- {
- "name": "R\u00e9ductions de valeur sur terrains",
- "root_type": "Asset"
- }
- ],
- "name": "Amortissements et r\u00e9ductions de valeur",
- "root_type": "Asset"
- },
- {
- "name": "Terrains",
- "root_type": "Asset"
- },
- {
- "name": "Frais d'acquisition sur terrains",
- "root_type": "Asset"
- }
- ],
- "name": "Wages Payable",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Co\u00fbt des frais de restructuration",
- "root_type": "Asset"
- },
- {
- "name": "Amortissements sur frais de restructuration",
- "root_type": "Asset"
- }
- ],
- "name": "Frais de restructuration",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortissements sur agios sur emprunts et frais d'\u00e9mission d'emprunts",
- "root_type": "Asset"
- },
- {
- "name": "Agios sur emprunts et frais d'\u00e9mission d'emprunts",
- "root_type": "Asset"
- }
- ],
- "name": "Frais d'\u00e9mission d'emprunts et primes de remboursement",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortissements sur frais de constitution et d'augmentation de capital",
- "root_type": "Asset"
- },
- {
- "name": "Frais de constitution et d'augmentation de capital",
- "root_type": "Asset"
- }
- ],
- "name": "Frais de constitution et d'augmentation de capital",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortissements sur int\u00e9r\u00eats intercalaires",
- "root_type": "Asset"
- },
- {
- "name": "Int\u00e9r\u00eats intercalaires",
- "root_type": "Asset"
- }
- ],
- "name": "Int\u00e9r\u00eats intercalaires",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Autres frais d'\u00e9tablissement",
- "root_type": "Asset"
- },
- {
- "name": "Amortissements sur autres frais d'\u00e9tablissement",
- "root_type": "Asset"
- }
- ],
- "name": "Autres frais d'\u00e9tablissement",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Plus-values act\u00e9es sur mat\u00e9riel de bureau et service social",
- "root_type": "Asset"
- },
- {
- "name": "Plus-values act\u00e9es sur mobilier",
- "root_type": "Asset"
- }
- ],
- "name": "Plus-values act\u00e9es",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Amortissements sur mobilier",
- "root_type": "Asset"
- },
- {
- "name": "Amortissements sur mat\u00e9riel de bureau et service social",
- "root_type": "Asset"
- }
- ],
- "name": "Amortissements",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Mobilier oeuvres sociales",
- "root_type": "Asset"
- },
- {
- "name": "Mobilier des autres b\u00e2timents d'exploitation",
- "root_type": "Asset"
- },
- {
- "name": "Mobilier des b\u00e2timents administratifs et commerciaux",
- "root_type": "Asset"
- },
- {
- "name": "Mobilier des b\u00e2timents industriels",
- "root_type": "Asset"
- }
- ],
- "name": "Mobilier",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Des b\u00e2timents industriels",
- "root_type": "Asset"
- },
- {
- "name": "Des b\u00e2timents administratifs et commerciaux",
- "root_type": "Asset"
- },
- {
- "name": "Des autres b\u00e2timents d'exploitation",
- "root_type": "Asset"
- },
- {
- "name": "Des oeuvres sociales",
- "root_type": "Asset"
- }
- ],
- "name": "Mat\u00e9riel de bureau et de service social",
- "root_type": "Asset"
- }
- ],
- "name": "Unearned Revenues",
- "root_type": "Liability"
- },
- {
- "name": "Reserve and Surplus Account",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Installation de conditionnement d'air",
- "root_type": "Asset"
- },
- {
- "name": "Installation de chauffage",
- "root_type": "Asset"
- },
- {
- "name": "Installation de chargement",
- "root_type": "Asset"
- },
- {
- "name": "Installation d'\u00e9lectricit\u00e9",
- "root_type": "Asset"
- },
- {
- "name": "Installation d'eau",
- "root_type": "Asset"
- },
- {
- "name": "Installation de gaz",
- "root_type": "Asset"
- },
- {
- "name": "Installation de vapeur",
- "root_type": "Asset"
- }
- ],
- "name": "Interest Payable",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Frais de recherche et de mise au point",
- "root_type": "Asset"
- },
- {
- "name": "Amortissements sur frais de recherche et de mise au point",
- "root_type": "Asset"
- },
- {
- "name": "Plus-values act\u00e9es sur frais de recherche et de mise au point",
- "root_type": "Asset"
- }
- ],
- "name": "Notes Payable",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Exice Duty Payable",
- "root_type": "Liability"
- },
- {
- "name": "Sales Tax Payable",
- "root_type": "Liability"
- },
- {
- "name": "Service Tax Payable",
- "root_type": "Liability"
- },
- {
- "name": "VAT Payable",
- "root_type": "Liability"
- }
- ],
- "name": "Tax payable",
- "root_type": "Liability"
- },
- {
- "name": "Accounts Payable"
- },
- {
- "children": [
- {
- "name": "Constructions",
- "root_type": "Asset"
- },
- {
- "name": "Terrains",
- "root_type": "Asset"
- },
- {
- "name": "Amortissements et r\u00e9ductions de valeur sur terrains et constructions en leasing",
- "root_type": "Asset"
- },
- {
- "name": "Plus-values sur emphyt\u00e9ose, leasing et droits similaires : terrains et constructions",
- "root_type": "Asset"
- }
- ],
- "name": "Mortgage Loan Payable",
- "root_type": "Liability"
- }
- ],
- "name": "Liabilities",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Montants transf\u00e9r\u00e9s aux r\u00e9sultats",
- "root_type": "Liability"
- }
- ],
- "name": "SUBSIDES EN CAPITAL",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Perte report\u00e9e",
- "root_type": "Liability"
- }
- ],
- "name": "BENEFICE (PERTE) REPORTE(E)",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Acomptes re\u00e7us sur commandes",
- "root_type": "Liability"
- },
- {
- "name": "Autres emprunts",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Banque B",
- "root_type": "Liability"
- },
- {
- "name": "Banque A",
- "root_type": "Liability"
- }
- ],
- "name": "Promesses",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Banque A",
- "root_type": "Liability"
- },
- {
- "name": "Banque B",
- "root_type": "Liability"
- }
- ],
- "name": "Dettes en compte",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Banque A",
- "root_type": "Liability"
- },
- {
- "name": "Banque B",
- "root_type": "Liability"
- }
- ],
- "name": "Cr\u00e9dits d'acceptation",
- "root_type": "Liability"
- }
- ],
- "name": "Etablissements de cr\u00e9dit",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Dettes sur droits r\u00e9els sur immeubles",
- "root_type": "Liability"
- },
- {
- "name": "Dettes de location-financement de biens immobiliers",
- "root_type": "Liability"
- },
- {
- "name": "Dettes de location-financement de biens mobiliers",
- "root_type": "Liability"
- }
- ],
- "name": "Dettes de location-financement et assimil\u00e9s",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Non convertibles",
- "root_type": "Liability"
- },
- {
- "name": "Convertibles",
- "root_type": "Liability"
- }
- ],
- "name": "Emprunts obligataires non subordonn\u00e9s",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Dettes envers les coparticipants des associations momentan\u00e9es et en participation",
- "root_type": "Liability"
- },
- {
- "name": "Autres entreprises avec lesquelles il existe un lien de participation",
- "root_type": "Liability"
- },
- {
- "name": "Autres dettes diverses",
- "root_type": "Liability"
- },
- {
- "name": "Administrateurs, g\u00e9rants, associ\u00e9s",
- "root_type": "Liability"
- },
- {
- "name": "Entreprises li\u00e9es",
- "root_type": "Liability"
- },
- {
- "name": "Rentes viag\u00e8res capitalis\u00e9es",
- "root_type": "Liability"
- }
- ],
- "name": "Dettes diverses",
- "root_type": "Liability"
- }
- ],
- "name": "DETTES A PLUS D'UN AN",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Provisions pour grosses r\u00e9parations et gros entretiens",
- "root_type": "Liability"
- },
- {
- "name": "Provisions pour s\u00fbret\u00e9s personnelles ou r\u00e9elles constitu\u00e9es \u00e0 l'appui de dettes et d'engagements de tiers",
- "root_type": "Liability"
- },
- {
- "name": "Provisions pour engagements relatifs \u00e0 l'acquisition ou \u00e0 la cession d'immobilisations",
- "root_type": "Liability"
- },
- {
- "name": "Provisions pour ex\u00e9cution de commandes pass\u00e9es ou re\u00e7ues",
- "root_type": "Liability"
- },
- {
- "name": "Provisions pour positions et march\u00e9s \u00e0 terme en devises ou positions et march\u00e9s \u00e0 terme en marchandises",
- "root_type": "Liability"
- },
- {
- "name": "Provisions pour charges fiscales",
- "root_type": "Liability"
- },
- {
- "name": "Provisions pour autres risques et charges",
- "root_type": "Liability"
- },
- {
- "name": "Provisions pour garanties techniques attach\u00e9es aux ventes et prestations d\u00e9j\u00e0 effectu\u00e9es par l'entreprise",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Pour risques divers ",
- "root_type": "Liability"
- },
- {
- "name": "Provision pour d\u00e9part de personnel",
- "root_type": "Liability"
- },
- {
- "name": "Provision pour charge de liquidation",
- "root_type": "Liability"
- },
- {
- "name": "Pour propre assureur",
- "root_type": "Liability"
- },
- {
- "name": "Pour risques inh\u00e9rents aux op\u00e9rations de cr\u00e9dits \u00e0 moyen ou long terme",
- "root_type": "Liability"
- },
- {
- "name": "Pour litiges en cours",
- "root_type": "Liability"
- },
- {
- "name": "Pour amendes, doubles droits, p\u00e9nalit\u00e9s",
- "root_type": "Liability"
- }
- ],
- "name": "Provisions pour autres risques et charges",
- "root_type": "Liability"
- }
- ],
- "name": "PROVISIONS POUR RISQUES ET CHARGES",
- "root_type": "Liability"
- },
- {
- "name": "PRIMES D'EMISSION",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Fournisseurs C.E.E.",
- "root_type": "Liability"
- },
- {
- "name": "Fournisseurs belges",
- "root_type": "Liability"
- },
- {
- "name": "Fournisseurs importation",
- "root_type": "Liability"
- }
- ],
- "name": "Fournisseurs ordinaires",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Entreprises li\u00e9es",
- "root_type": "Liability"
- },
- {
- "name": "Entreprises avec lesquelles il existe un lien de participation",
- "root_type": "Liability"
- }
- ],
- "name": "Entreprises apparent\u00e9es",
- "root_type": "Liability"
- }
- ],
- "name": "Effets \u00e0 payer",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Entreprises avec lesquelles il existe un lien de participation",
- "root_type": "Liability"
- },
- {
- "name": "Entreprises li\u00e9es",
- "root_type": "Liability"
- }
- ],
- "name": "Entreprises apparent\u00e9es",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Fournisseurs importation",
- "root_type": "Liability"
- },
- {
- "name": "Fournisseurs belges",
- "root_type": "Liability"
- },
- {
- "name": "Fournisseurs C.E.E.",
- "root_type": "Liability"
- }
- ],
- "name": "Fournisseurs ordinaires",
- "root_type": "Liability"
- }
- ],
- "name": "Fournisseurs : dettes en compte",
- "root_type": "Liability"
- }
- ],
- "name": "Buildings",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Non convertibles",
- "root_type": "Liability"
- },
- {
- "name": "Convertibles",
- "root_type": "Liability"
- }
- ],
- "name": "Land",
- "root_type": "Asset"
- },
- {
- "name": "Accumulated Depreciation - Buildings",
- "root_type": "Asset"
- },
- {
- "name": "Prepaid Insurance",
- "root_type": "Asset"
- },
- {
- "name": "Merchandise Inventory",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Reprises de r\u00e9ductions de valeur",
- "root_type": "Liability"
- },
- {
- "name": "Plus-values de r\u00e9\u00e9valuation",
- "root_type": "Liability"
- }
- ],
- "name": "Accounts Receivable"
- },
- {
- "children": [
- {
- "name": "Capital amorti",
- "root_type": "Liability"
- },
- {
- "name": "Capital non amorti",
- "root_type": "Liability"
- }
- ],
- "name": "Capital souscrit ou capital personnel",
- "root_type": "Liability"
- },
- {
- "name": "Cash"
- },
- {
- "children": [
- {
- "name": "Op\u00e9rations courantes",
- "root_type": "Liability"
- },
- {
- "name": "Imp\u00f4ts personnels",
- "root_type": "Liability"
- },
- {
- "name": "R\u00e9mun\u00e9rations et autres avantages",
- "root_type": "Liability"
- }
- ],
- "name": "Compte de l'exploitant",
- "root_type": "Liability"
- },
- {
- "name": "Supplies",
- "root_type": "Asset"
- },
- {
- "name": "Accumulated Depreciation - Equipment",
- "root_type": "Asset"
- },
- {
- "name": "Equipment",
- "root_type": "Asset"
- },
- {
- "name": "Tax Receivable",
- "root_type": "Asset"
- }
- ],
- "name": "Assets",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "R\u00e9serve pour renouvellement des immobilisations",
- "root_type": "Liability"
- },
- {
- "name": "R\u00e9serve pour r\u00e9gularisation de dividendes",
- "root_type": "Liability"
- },
- {
- "name": "R\u00e9serve pour installations en faveur du personnel 1333 R\u00e9serves libres",
- "root_type": "Liability"
- }
- ],
- "name": "R\u00e9serves disponibles",
- "root_type": "Liability"
- },
- {
- "name": "R\u00e9serves immunis\u00e9es",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Autres r\u00e9serves indisponibles",
- "root_type": "Liability"
- },
- {
- "name": "R\u00e9serve pour actions propres",
- "root_type": "Liability"
- }
- ],
- "name": "R\u00e9serves indisponibles",
- "root_type": "Liability"
- },
- {
- "name": "R\u00e9serve l\u00e9gale",
- "root_type": "Liability"
- }
- ],
- "name": "RESERVES",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reprises de r\u00e9ductions de valeur",
- "root_type": "Liability"
- },
- {
- "name": "Plus-values de r\u00e9\u00e9valuation",
- "root_type": "Liability"
- }
- ],
- "name": "Plus-values de r\u00e9\u00e9valuation sur immobilisations financi\u00e8res",
- "root_type": "Liability"
- },
- {
- "name": "Plus-values de r\u00e9\u00e9valuation sur stocks",
- "root_type": "Liability"
- },
- {
- "name": "Reprises de r\u00e9ductions de valeur sur placements de tr\u00e9sorerie",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Plus-values de r\u00e9\u00e9valuation",
- "root_type": "Liability"
- },
- {
- "name": "Reprises de r\u00e9ductions de valeur",
- "root_type": "Liability"
- }
- ],
- "name": "Plus-values de r\u00e9\u00e9valuation sur immobilisations corporelles",
- "root_type": "Liability"
- }
- ],
- "name": "PLUS-VALUES DE REEVALUATION",
- "root_type": "Liability"
- },
- {
- "name": "COMPTES DE LIAISON DES ETABLISSEMENTS ET SUCCURSALES",
- "root_type": "Liability"
- }
- ],
- "name": "Balance Sheet"
- }
- ],
- "name": "Partnership/Private Firm Chart of Account"
- }
-}
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/charts/it_l10n_it_chart_template_generic.json b/erpnext/setup/doctype/company/charts/it_l10n_it_chart_template_generic.json
deleted file mode 100644
index ed09a20..0000000
--- a/erpnext/setup/doctype/company/charts/it_l10n_it_chart_template_generic.json
+++ /dev/null
@@ -1,11 +0,0 @@
-{
- "name": "Italy - Generic Chart of Accounts",
- "root": {
- "children": [
- {
- "name": "CUENTAS DE ORDEN"
- }
- ],
- "name": "PLAN DE CTAS. ECUADOR"
- }
-}
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/charts/lu_lu_2011_chart_1.json b/erpnext/setup/doctype/company/charts/lu_lu_2011_chart_1.json
deleted file mode 100644
index 8c55ff0..0000000
--- a/erpnext/setup/doctype/company/charts/lu_lu_2011_chart_1.json
+++ /dev/null
@@ -1,7 +0,0 @@
-{
- "name": "PCMN Luxembourg",
- "root": {
- "name": "Plan de compte Luxembourgeois - Loi de Juin 2009 (THAMINI & ADN & ACSONE)",
- "parent_id": null
- }
-}
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/charts/ma_l10n_kzc_temp_chart.json b/erpnext/setup/doctype/company/charts/ma_l10n_kzc_temp_chart.json
deleted file mode 100644
index dadedd7..0000000
--- a/erpnext/setup/doctype/company/charts/ma_l10n_kzc_temp_chart.json
+++ /dev/null
@@ -1,9881 +0,0 @@
-{
- "name": "compta Kazacube",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Venituri din sconturi obtinute",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Venituri din actiuni detinute la entitatile afiliate",
- "root_type": "Income"
- },
- {
- "name": "Revenus sur autres formes de participation ",
- "root_type": "Income"
- },
- {
- "name": "Revenus des cr\u00e9ances rattach\u00e9es \u00e0 des participations",
- "root_type": "Income"
- },
- {
- "name": "Venituri din interese de participare",
- "root_type": "Income"
- }
- ],
- "name": "Venituri din imobilizari financiare"
- },
- {
- "children": [
- {
- "name": "Revenus des titres immobilis\u00e9s",
- "root_type": "Income"
- },
- {
- "name": "Revenus des pr\u00eats",
- "root_type": "Income"
- },
- {
- "name": "Revenus des cr\u00e9ances immobilis\u00e9es",
- "root_type": "Income"
- }
- ],
- "name": "Venituri din investitii financiare pe termen scurt",
- "root_type": "Income"
- },
- {
- "name": "Alte venituri financiare",
- "root_type": "Income"
- },
- {
- "name": "Venituri din diferente de curs valutar",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Revenus des cr\u00e9ances diverses",
- "root_type": "Income"
- },
- {
- "name": "Revenus des cr\u00e9ances commerciales ",
- "root_type": "Income"
- }
- ],
- "name": "Venituri din creante imobilizate",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Venituri din imobilizari financiare cedate",
- "root_type": "Income"
- },
- {
- "name": "Castiguri din investitii pe termen scurt cedate",
- "root_type": "Income"
- }
- ],
- "name": "Venituri din investitii financiare cedate"
- },
- {
- "name": "Venituri din dobanzi",
- "root_type": "Income"
- }
- ],
- "name": "VENITURI FINANCIARE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Venituri din subventii de exploatare pentru alte cheltuieli externe",
- "root_type": "Income"
- },
- {
- "name": "Venituri din subventii de exploatare aferente altor venituri",
- "root_type": "Income"
- },
- {
- "name": "Venituri din subventii de exploatare pentru asigurari si protectie sociala",
- "root_type": "Income"
- },
- {
- "name": "Venituri din subventii de exploatare pentru dobanda datorata",
- "root_type": "Income"
- },
- {
- "name": "Venituri din subventii de exploatare pentru materii prime si materiale consumabile ",
- "root_type": "Income"
- },
- {
- "name": "Venituri din subventii de exploatare pentru alte cheltuieli de exploatare",
- "root_type": "Income"
- },
- {
- "name": "Venituri din subventii de exploatare aferente cifrei de afaceri",
- "root_type": "Income"
- },
- {
- "name": "Venituri din subventii de exploatare pentru plata personalului",
- "root_type": "Income"
- }
- ],
- "name": "Venituri din subventii de exploatare"
- }
- ],
- "name": "VENITURI DIN SUBVENTII DE EXPLOATARE"
- }
- ],
- "name": "CONTURI DE VENITURI"
- },
- {
- "name": "CONTURI DE CHELTUIELI"
- }
- ],
- "name": "Conturile de venituri si cheltuieli"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Diferente de pret la materii prime si materiale"
- },
- {
- "name": "Materiale de natura obiectelor de inventar"
- },
- {
- "children": [
- {
- "name": "Seminte si materiale de plantat"
- },
- {
- "name": "Combustibili"
- },
- {
- "name": "Materiale auxiliare"
- },
- {
- "name": "Furaje"
- },
- {
- "name": "Alte materiale consumabile"
- },
- {
- "name": "Materiale pentru ambalat"
- },
- {
- "name": "Piese de schimb"
- }
- ],
- "name": "Materiale consumabile"
- },
- {
- "name": "Materii prime"
- }
- ],
- "name": "STOCURI DE MATERII PRIME SI MATERIALE"
- }
- ],
- "name": "CONTURI DE STOCURI SI PRODUCTIE IN CURS DE EXECUTIE"
- },
- {
- "name": "CONTURI DE IMOBILIZARI"
- },
- {
- "name": "CONTURI DE TREZORERIE"
- },
- {
- "name": "Conturi de capitaluri"
- },
- {
- "name": "CONTURI DE TERTI"
- }
- ],
- "name": "Conturi de bilant"
- }
- ],
- "name": "Conturi financiare"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Decontari privind interesele de participare"
- },
- {
- "name": "OP\u00c9RATIONS AVEC LES AUTRES ORGANISMES INTERNATIONAUX"
- },
- {
- "children": [
- {
- "name": "Provisions pour garanties donn\u00e9es aux clients"
- },
- {
- "name": "Provisions pour amendes, doubles droits et p\u00e9nalit\u00e9s"
- },
- {
- "name": "Autres provisions pour risques et charges"
- },
- {
- "name": "Provisions pour pertes de change"
- },
- {
- "name": "Provisions pour imp\u00f4ts"
- },
- {
- "name": "Provisions pour litiges"
- }
- ],
- "name": "Autres provisions pour risques et charges"
- },
- {
- "children": [
- {
- "name": "Dobanzi aferente decontarilor intre entitatile afiliate"
- },
- {
- "name": "Decontari privind interesele de participare"
- },
- {
- "name": "Dobanzi aferente decontarilor privind interesele de participare"
- },
- {
- "name": "Decontari intre entitatile afiliate"
- }
- ],
- "name": "OP\u00c9RATIONS AVEC LES ORGANISMES AFRICAINS"
- },
- {
- "name": "Dividende de plata"
- },
- {
- "children": [
- {
- "name": "Actionari/asociati dobanzi la conturi curente"
- },
- {
- "name": "Actionari/asociati - conturi curente"
- }
- ],
- "name": "Sume datorate actionarilor/asociatilor"
- },
- {
- "children": [
- {
- "name": "Organismes internationaux, subventions \u00e0 recevoir"
- },
- {
- "name": "Organismes internationaux, fonds de dotation \u00e0 recevoir"
- },
- {
- "name": "Int\u00e9r\u00eats courus"
- }
- ],
- "name": "ORGANISMES INTERNATIONAUX, FONDS DE DOTATION ET SUBVENTIONS \u00c0 RECEVOIR"
- },
- {
- "children": [
- {
- "name": "Actionnaires d\u00e9faillants"
- },
- {
- "name": "Associ\u00e9s - Versements re\u00e7us sur augmentation de capital"
- },
- {
- "children": [
- {
- "name": "Apports en num\u00e9raire"
- },
- {
- "name": "Apports en nature"
- }
- ],
- "name": "Associ\u00e9s - Comptes d'apport en soci\u00e9t\u00e9"
- },
- {
- "name": "Associ\u00e9s - Capital \u00e0 rembourser"
- },
- {
- "name": "Associ\u00e9s - Versements anticip\u00e9s"
- },
- {
- "children": [
- {
- "name": "Associ\u00e9s - Capital appel\u00e9, non vers\u00e9"
- },
- {
- "name": "Actionnaires - Capital souscrit et appel\u00e9, non vers\u00e9"
- }
- ],
- "name": "Apporteurs - Capital appel\u00e9, non vers\u00e9"
- }
- ],
- "name": "Decontari cu actionarii/asociatii privind capitalul"
- }
- ],
- "name": "ORGANISMES INTERNATIONAUX"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Autres repr\u00e9sentants du personnel"
- },
- {
- "name": "D\u00e9l\u00e9gu\u00e9s du personnel"
- },
- {
- "name": "Syndicats et Comit\u00e9s d'entreprises, d'\u00c9tablissement"
- }
- ],
- "name": "REPR\u00c9SENTANTS DU PERSONNEL"
- },
- {
- "children": [
- {
- "name": "Alte creante in legatura cu personalul"
- },
- {
- "name": "Produits \u00e0 recevoir"
- },
- {
- "name": "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer"
- },
- {
- "name": "Dettes provisionn\u00e9es pour participation des salari\u00e9s aux r\u00e9sultats",
- "root_type": "Liability"
- },
- {
- "name": "Autres Charges \u00e0 payer"
- }
- ],
- "name": "PERSONNEL, CHARGES \u00c0 PAYER ET PRODUITS \u00c0 RECEVOIR"
- },
- {
- "name": "PERSONNEL \u2013 D\u00c9P\u00d4TS"
- },
- {
- "children": [
- {
- "name": "R\u00e9serve sp\u00e9ciale",
- "root_type": "Liability"
- },
- {
- "name": "Organismes sociaux rattach\u00e9s \u00e0 l'entreprise"
- },
- {
- "name": "Assistance m\u00e9dicale"
- },
- {
- "name": "Allocations familiales"
- },
- {
- "name": "Autres oeuvres sociales internes"
- }
- ],
- "name": "PERSONNEL, OEUVRES SOCIALES INTERNES"
- },
- {
- "name": "PERSONNEL, R\u00c9MUN\u00c9RATIONS DUES"
- },
- {
- "children": [
- {
- "name": "Personnel, acomptes"
- },
- {
- "name": "Personnel, avances"
- },
- {
- "name": "Frais avanc\u00e9s et fournitures au personnel"
- }
- ],
- "name": "PERSONNEL, AVANCES ET ACOMPTES"
- },
- {
- "name": "PERSONNEL, PARTICIPATION AUX B\u00c9N\u00c9FICES"
- },
- {
- "children": [
- {
- "name": "Personnel, saisies-arr\u00eats"
- },
- {
- "name": "Personnel, avis \u00e0 tiers d\u00e9tenteur"
- },
- {
- "name": "Personnel, oppositions"
- }
- ],
- "name": "PERSONNEL, OPPOSITIONS, SAISIES-ARR\u00caTS"
- }
- ],
- "name": "PERSONNEL"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cr\u00e9ances litigieuses"
- },
- {
- "name": "Cr\u00e9ances douteuses"
- }
- ],
- "name": "CR\u00c9ANCES CLIENTS LITIGIEUSES OU DOUTEUSES"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances en compte"
- },
- {
- "name": "Effets \u00e0 recevoir"
- }
- ],
- "name": "CR\u00c9ANCES SUR CESSIONS D'IMMOBILISATIONS"
- },
- {
- "name": "Clients et comptes rattach\u00e9s "
- },
- {
- "name": "Efecte de primit de la clienti"
- },
- {
- "children": [
- {
- "name": "Clients - Groupe"
- },
- {
- "name": "Clients, \u00c9tat et Collectivit\u00e9s publiques"
- },
- {
- "name": "Clients"
- },
- {
- "name": "Clients, d\u00e9gr\u00e8vement de Taxes sur la Valeur Ajout\u00e9e (T.V.A.)"
- },
- {
- "name": "Clients, organismes internationaux"
- },
- {
- "name": "Clients - Ventes de biens ou de prestations de services"
- },
- {
- "name": "Clienti"
- },
- {
- "name": "Client, retenues de garantie"
- }
- ],
- "name": "CLIENTS"
- },
- {
- "children": [
- {
- "name": "Clients, factures \u00e0 \u00e9tablir"
- },
- {
- "name": "Clients - Int\u00e9r\u00eats courus"
- },
- {
- "name": "Clients, int\u00e9r\u00eats courus"
- }
- ],
- "name": "CLIENTS, PRODUITS \u00c0 RECEVOIR"
- },
- {
- "name": "CLIENTS, \u00c9FFETS ESCOMPT\u00c9S NON \u00c9CHUS"
- },
- {
- "children": [
- {
- "name": "\u00c9tat et Collectivit\u00e9s publiques, Effets \u00e0 recevoir"
- },
- {
- "name": "Organismes Internationaux, Effets \u00e0 recevoir"
- },
- {
- "name": "Clients - Groupe, Effets \u00e0 recevoir"
- },
- {
- "name": "Clients, Effets \u00e0 recevoir"
- }
- ],
- "name": "CLIENTS, \u00c9FFETS \u00c0 RECEVOIR EN PORTEFEUILLE"
- },
- {
- "children": [
- {
- "name": "Clients - Groupe, avances et acomptes re\u00e7us"
- },
- {
- "name": "Clients, avances et acomptes re\u00e7us"
- },
- {
- "name": "Clients - Autres avoirs ",
- "root_type": "Asset"
- },
- {
- "name": "Clients - Dettes pour emballages et mat\u00e9riels consign\u00e9s ",
- "root_type": "Asset"
- },
- {
- "name": "Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s"
- },
- {
- "name": "Rabais, Remises, Ristournes et autres avoirs \u00e0 accorder"
- }
- ],
- "name": "CLIENTS CR\u00c9DITEURS"
- }
- ],
- "name": "CLIENTS ET COMPTES RATTACH\u00c9S"
- },
- {
- "children": [
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES FOURNISSEURS"
- },
- {
- "children": [
- {
- "name": "Autres comptes d\u00e9biteurs"
- },
- {
- "name": "Associ\u00e9s, comptes courants"
- },
- {
- "name": "Associ\u00e9s, op\u00e9rations faites en commun"
- },
- {
- "name": "Groupe, comptes courants"
- },
- {
- "name": "Cr\u00e9ances sur cessions de valeurs mobili\u00e8res de placement"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES ASSOCI\u00c9S ET GROUPE"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES D\u00c9BITEURS DIVERS"
- },
- {
- "children": [
- {
- "name": "Sur op\u00e9rations H.A.O."
- },
- {
- "name": "Sur op\u00e9rations d'exploitation"
- }
- ],
- "name": "RISQUES PROVISIONN\u00c9S"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances sur cessions d'immobilisations"
- },
- {
- "name": "Cr\u00e9ances sur cessions de titres de placement"
- },
- {
- "name": "Autres cr\u00e9ances H.A.O."
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES DE CR\u00c9ANCES H.A.O."
- },
- {
- "children": [
- {
- "name": "Op\u00e9rations faites en commun et en GIE",
- "root_type": "Liability"
- },
- {
- "name": "Comptes du groupe",
- "root_type": "Liability"
- },
- {
- "name": "Comptes courants des associ\u00e9s",
- "root_type": "Liability"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES ORGANISMES INTERNATIONAUX"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES \u00c9TAT ET COLLECTIVIT\u00c9S PUBLIQUES"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES ORGANISMES SOCIAUX"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES PERSONNEL"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances douteuses"
- },
- {
- "name": "Cr\u00e9ances litigieuses"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES CLIENTS"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS ET RISQUES PROVISIONN\u00c9S (TIERS)"
- },
- {
- "children": [
- {
- "name": "DETTES SUR ACQUISITION DE TITRES DE PLACEMENT"
- },
- {
- "name": "Quotas d'\u00e9mission allou\u00e9s par l'\u00c9tat"
- },
- {
- "name": "AUTRES DETTES HORS ACTIVITES ORDINAIRES (H.A.O.)"
- },
- {
- "children": [
- {
- "name": "Charges",
- "root_type": "Liability"
- },
- {
- "name": "Produits"
- }
- ],
- "name": "AUTRES CR\u00c9ANCES HORS ACTIVIT\u00c9S ORDINAIRES (H.A.O.)"
- },
- {
- "name": "CR\u00c9ANCES SUR CESSIONS DE TITRES DE PLACEMENT"
- },
- {
- "name": "Produits constat\u00e9s d'avance",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Frais d'\u00e9mission des emprunts"
- },
- {
- "name": "Factures non parvenues"
- },
- {
- "name": "Retenues de garantie"
- },
- {
- "name": "Immobilisations corporelles"
- },
- {
- "name": "Immobilisations incorporelles"
- }
- ],
- "name": "FOURNISSEURS D'INVESTISSEMENTS"
- },
- {
- "name": "FOURNISSEURS D'INVESTISSEMENTS, EFFETS \u00c0 PAYER"
- },
- {
- "children": [
- {
- "name": "Effets \u00e0 recevoir"
- },
- {
- "name": "En compte"
- },
- {
- "name": "Retenues de garantie"
- },
- {
- "name": "Factures \u00e0 \u00e9tablir"
- }
- ],
- "name": "CR\u00c9ANCES SUR CESSIONS D'IMMOBILISATIONS"
- }
- ],
- "name": "CR\u00c9ANCES ET DETTES HORS ACTIVIT\u00c9S ORDINAIRES (HAO)"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Alte sume primite cu caracter de subventii pentru investitii"
- },
- {
- "name": "Plusuri de inventar de natura imobilizarilor"
- },
- {
- "name": "Subventii guvernamentale pentru investitii"
- },
- {
- "name": "Donatii pentru investitii"
- },
- {
- "name": "Imprumuturi nerambursabile cu caracter de subventii pentru investitii"
- }
- ],
- "name": "CR\u00c9ANCES SUR TRAVAUX NON ENCORE FACTURABLES"
- },
- {
- "children": [
- {
- "name": "Produits"
- },
- {
- "name": "Charges"
- }
- ],
- "name": "R\u00c9PARTITION P\u00c9RIODIQUE DES CHARGES ET DES PRODUITS"
- },
- {
- "children": [
- {
- "name": "Diminution des dettes",
- "root_type": "Liability"
- },
- {
- "name": "Augmentation des cr\u00e9ances",
- "root_type": "Liability"
- },
- {
- "name": "Diff\u00e9rences compens\u00e9es par couverture de change",
- "root_type": "Liability"
- }
- ],
- "name": "PRODUITS CONSTAT\u00c9S D'AVANCE"
- },
- {
- "children": [
- {
- "name": "Diff\u00e9rences compens\u00e9es par couverture de change"
- },
- {
- "name": "Diminution des cr\u00e9ances"
- },
- {
- "name": "Augmentation des dettes"
- }
- ],
- "name": "CHARGES CONSTAT\u00c9ES D'AVANCE"
- },
- {
- "children": [
- {
- "name": "D\u00e9biteurs divers"
- },
- {
- "name": "Cr\u00e9diteurs divers"
- }
- ],
- "name": "COMPTES D'ATTENTE"
- },
- {
- "children": [
- {
- "name": "Augmentation des cr\u00e9ances circulantes"
- },
- {
- "name": "Diminution des dettes circulantes"
- }
- ],
- "name": "Ecarts de conversion - passif (El\u00e9ments circulants)"
- },
- {
- "name": "Decontari din operatiuni in curs de clarificare"
- },
- {
- "children": [
- {
- "name": "Titres de participation"
- },
- {
- "name": "Titres immobilis\u00e9s"
- },
- {
- "name": "Titres de placement"
- }
- ],
- "name": "VERSEMENTS RESTANT \u00c0 EFFECTUER SUR TITRES NON LIB\u00c9R\u00c9S"
- },
- {
- "children": [
- {
- "name": "Diminution des cr\u00e9ances"
- },
- {
- "name": "Diff\u00e9rences compens\u00e9es par couverture de change"
- },
- {
- "name": "Augmentation des dettes"
- }
- ],
- "name": "\u00c9CARTS DE CONVERSION - ACTIF"
- },
- {
- "children": [
- {
- "name": "Augmentation des cr\u00e9ances"
- },
- {
- "name": "Diminution des dettes"
- },
- {
- "name": "Diff\u00e9rences compens\u00e9es par couverture de change"
- }
- ],
- "name": "\u00c9CARTS DE CONVERSION - PASSIF"
- }
- ],
- "name": "D\u00c9BITEURS ET CR\u00c9DITEURS DIVERS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Charges \u00e0 payer"
- },
- {
- "name": "Dettes sur acquisitions de titres et valeurs de placement"
- },
- {
- "name": "Divers cr\u00e9anciers"
- },
- {
- "name": "Obligations, coupons \u00e0\u00a0 payer"
- },
- {
- "name": "Obligations \u00e9chues \u00e0\u00a0 rembourser"
- },
- {
- "name": "Produits \u00e0 recevoir"
- },
- {
- "name": "Alte datorii fata de bugetul statului"
- },
- {
- "name": "Alte creante privind bugetul statului"
- }
- ],
- "name": "\u00c9TAT, CHARGES \u00c0 PAYER ET PRODUITS \u00c0 RECEVOIR"
- },
- {
- "children": [
- {
- "name": "\u00c9tat, fonds r\u00e9glement\u00e9 provisionn\u00e9"
- },
- {
- "name": "\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts"
- },
- {
- "name": "\u00c9tat, fonds de dotation \u00e0 recevoir"
- },
- {
- "name": "\u00c9tat, obligations cautionn\u00e9es"
- },
- {
- "name": "\u00c9tat, subventions d'\u00e9quilibre \u00e0 recevoir"
- },
- {
- "name": "Comptes transitoires ou d'attente - cr\u00e9diteurs"
- },
- {
- "name": "\u00c9tat, subventions d'\u00e9quipement \u00e0 recevoir"
- },
- {
- "name": "\u00c9tat, subventions d'exploitation \u00e0 recevoir"
- }
- ],
- "name": "\u00c9TAT, CR\u00c9ANCES ET DETTES DIVERSES"
- },
- {
- "children": [
- {
- "name": "Fournisseurs - retenues de garantie"
- },
- {
- "name": "Impozitul pe venit"
- },
- {
- "name": "Avances sur subventions"
- },
- {
- "name": "Fournisseurs - effets \u00e0\u00a0 payer"
- },
- {
- "name": "Impozitul pe profit"
- },
- {
- "name": "Fournisseurs - factures non parvenues"
- }
- ],
- "name": "\u00c9TAT, IMP\u00d4T SUR LES B\u00c9N\u00c9FICES"
- },
- {
- "children": [
- {
- "name": "Imp\u00f4ts et taxes recouvrables sur des obligataires"
- },
- {
- "name": "Imp\u00f4ts et taxes d'Etat"
- },
- {
- "name": "Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques"
- },
- {
- "name": "Autres imp\u00f4ts et taxes"
- },
- {
- "name": "TVA colectata"
- },
- {
- "name": "Droits de douane"
- },
- {
- "name": "Clients - dettes pour emballages et mat\u00e9riel consign\u00e9s"
- },
- {
- "name": "Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s"
- }
- ],
- "name": "\u00c9TAT, AUTRES IMP\u00d4TS ET TAXES"
- },
- {
- "children": [
- {
- "name": "\u00c9tat, cr\u00e9dit de T.V.A. \u00e0 reporter"
- },
- {
- "name": "Autres organismes sociaux"
- },
- {
- "name": "Mutuelles"
- },
- {
- "name": "Charges sociales \u00e0\u00a0 payer"
- },
- {
- "children": [
- {
- "name": "ALLOCATION FAMILIALES"
- }
- ],
- "name": "\u00c9tat, T.V.A. due"
- },
- {
- "name": "Caisses de retraite"
- }
- ],
- "name": "\u00c9TAT, T.V.A. DUE OU CR\u00c9DIT DE T.V.A."
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Etat, TVA factur\u00e9e 10%"
- },
- {
- "name": "Taxes assimil\u00e9es \u00e0 la TVA",
- "root_type": "Liability"
- },
- {
- "name": "TVA \u00e0 d\u00e9caisser",
- "root_type": "Liability"
- },
- {
- "name": "Etat, TVA factur\u00e9e 7%"
- },
- {
- "name": "Etat, TVA factur\u00e9e 20%"
- },
- {
- "name": "Etat, TVA factur\u00e9e 14%"
- }
- ],
- "name": "T.V.A. r\u00e9cup\u00e9rable sur factures non parvenues"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "TVA collect\u00e9e 5,5%",
- "root_type": "Liability"
- },
- {
- "name": "TVA collect\u00e9e 19,6%",
- "root_type": "Liability"
- },
- {
- "name": "TVA collect\u00e9e (autre taux)",
- "root_type": "Liability"
- }
- ],
- "name": "TVA collect\u00e9e"
- },
- {
- "name": "Taxes assimil\u00e9es \u00e0 la TVA",
- "root_type": "Liability"
- }
- ],
- "name": "Etat, imp\u00f4ts et taxes \u00e0\u00a0 payer"
- },
- {
- "children": [
- {
- "name": "Taxes sur le chiffre d'affaires sur factures non parvenues",
- "root_type": "Asset"
- },
- {
- "name": "Remboursement de taxes sur le chiffre d'affaires demand\u00e9",
- "root_type": "Asset"
- },
- {
- "name": "Acomptes - R\u00e9gime simplifi\u00e9 d'imposition",
- "root_type": "Asset"
- },
- {
- "name": "Taxes sur le chiffre d'affaires sur factures \u00e0 \u00e9tablir",
- "root_type": "Liability"
- },
- {
- "name": "TVA r\u00e9cup\u00e9r\u00e9e d'avance",
- "root_type": "Liability"
- },
- {
- "name": "Acomptes - R\u00e9gime du forfait",
- "root_type": "Asset"
- }
- ],
- "name": "Alte sume primite cu caracter de subventii"
- },
- {
- "name": "T.V.A. r\u00e9cup\u00e9rable sur immobilisations"
- },
- {
- "children": [
- {
- "name": "TVA transf\u00e9r\u00e9e par d'autres entreprises",
- "root_type": "Asset"
- },
- {
- "name": "TVA sur immobilisations",
- "root_type": "Asset"
- },
- {
- "name": "TVA sur autres biens et services",
- "root_type": "Asset"
- },
- {
- "name": "Taxes assimil\u00e9es \u00e0 la TVA",
- "root_type": "Asset"
- },
- {
- "name": "TVA d\u00e9ductible intracommunautaire",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9dit de TVA \u00e0 reporter",
- "root_type": "Asset"
- }
- ],
- "name": "T.V.A. transf\u00e9r\u00e9e par d'autres entreprises"
- },
- {
- "name": "T.V.A. r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges"
- },
- {
- "children": [
- {
- "name": "TVA due intracommunautaire 5,5%",
- "root_type": "Liability"
- },
- {
- "name": "TVA due intracommunautaire (autre taux)",
- "root_type": "Liability"
- },
- {
- "name": "TVA due intracommunautaire 19,6%",
- "root_type": "Liability"
- },
- {
- "name": "Etat, IR"
- },
- {
- "name": "Etat, taxe urbaine et taxe d'\u00e9dilit\u00e9"
- },
- {
- "name": "Etat, Taxe professionnelle (ex patente)"
- }
- ],
- "name": "T.V.A. r\u00e9cup\u00e9rable sur achats"
- },
- {
- "name": "T.V.A. r\u00e9cup\u00e9rable sur transport"
- }
- ],
- "name": "\u00c9TAT, T.V.A. R\u00c9CUP\u00c9RABLE"
- },
- {
- "children": [
- {
- "name": "Comptes courants des associ\u00e9s cr\u00e9diteurs"
- },
- {
- "name": "Associ\u00e9s - versements re\u00e7us sur augmentation de capital"
- },
- {
- "name": "Associ\u00e9s - capital \u00e0\u00a0 rembourser"
- },
- {
- "name": "Associ\u00e9s - dividendes \u00e0\u00a0 payer"
- },
- {
- "name": "Associ\u00e9s - op\u00e9rations faites en commun"
- },
- {
- "name": "Autres comptes d'associ\u00e9s - cr\u00e9diteurs"
- }
- ],
- "name": "\u00c9TAT, AUTRES TAXES SUR LE CHIFFRE D'AFFAIRES"
- },
- {
- "children": [
- {
- "name": "Imp\u00f4t G\u00e9n\u00e9ral sur le revenu"
- },
- {
- "name": "Imp\u00f4ts sur salaires"
- },
- {
- "name": "Contribution nationale de solidarit\u00e9"
- },
- {
- "name": "Contribution nationale"
- },
- {
- "name": "Autres imp\u00f4ts et contributions"
- }
- ],
- "name": "\u00c9TAT, IMP\u00d4TS RETENUS \u00c0 LA SOURCE"
- },
- {
- "children": [
- {
- "name": "Charges du personnel \u00e0\u00a0 payer"
- },
- {
- "name": "Personnel - autres cr\u00e9diteurs"
- },
- {
- "name": "Oppositions sur salaires"
- },
- {
- "name": "T.V.A. factur\u00e9e sur ventes"
- },
- {
- "name": "T.V.A. factur\u00e9e sur prestations de services"
- },
- {
- "name": "T.V.A. factur\u00e9e sur travaux"
- }
- ],
- "name": "\u00c9TAT, T.V.A. FACTUR\u00c9E"
- }
- ],
- "name": "\u00c9TAT ET COLLECTIVIT\u00c9S PUBLIQUES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Fournisseurs - Achats d'immobilisations"
- },
- {
- "name": "Fournisseurs d'immobilisations - Retenues de garantie"
- }
- ],
- "name": "Furnizori de imobilizari"
- },
- {
- "name": "Efecte de platit pentru imobilizari"
- },
- {
- "name": "Fournisseurs et comptes rattach\u00e9s "
- },
- {
- "children": [
- {
- "name": "Fournisseurs"
- },
- {
- "name": "Fournisseurs Groupe"
- },
- {
- "name": "Fournisseurs - Achats de biens et prestations de services"
- },
- {
- "name": "Fournisseur, retenues de garantie"
- },
- {
- "name": "Fournisseurs sous-traitants"
- }
- ],
- "name": "FOURNISSEURS, DETTES EN COMPTE"
- },
- {
- "children": [
- {
- "name": "Fournisseurs sous-traitants, Effets \u00e0 payer"
- },
- {
- "name": "Fournisseurs - Groupe, Effets \u00e0 payer"
- },
- {
- "name": "Fournisseurs, Effets \u00e0 payer"
- }
- ],
- "name": "FOURNISSEURS, EFFETS \u00c0 PAYER"
- },
- {
- "children": [
- {
- "name": "Fournisseurs sous-traitants"
- },
- {
- "name": "Fournisseurs - Groupe"
- },
- {
- "name": "Fournisseurs - Int\u00e9r\u00eats courus"
- },
- {
- "name": "Fournisseurs"
- },
- {
- "name": "Fournisseurs d'immobilisations "
- },
- {
- "name": "Fournisseurs, int\u00e9r\u00eats courus"
- }
- ],
- "name": "FOURNISSEURS, FACTURES NON PARVENUES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Fournisseurs d'exploitation",
- "root_type": "Asset"
- },
- {
- "name": "Fournisseurs d'immobilisations",
- "root_type": "Asset"
- }
- ],
- "name": "Fournisseurs - Autres avoirs"
- },
- {
- "name": "Fournisseurs cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre"
- },
- {
- "name": "Fournisseurs avances et acomptes vers\u00e9s"
- },
- {
- "name": "Rabais, Remises, Ristournes et autres avoirs \u00e0 obtenir"
- },
- {
- "name": "Fournisseurs - Cr\u00e9ances pour emballages et mat\u00e9riel \u00e0 rendre",
- "root_type": "Asset"
- },
- {
- "name": "Fournisseurs sous-traitants avances et acomptes vers\u00e9s"
- },
- {
- "name": "Fournisseurs - Groupe avances et acomptes vers\u00e9s"
- }
- ],
- "name": "FOURNISSEURS D\u00c9BITEURS"
- },
- {
- "name": "Efecte de platit"
- },
- {
- "name": "Furnizori"
- }
- ],
- "name": "FOURNISSEURS ET COMPTES RATTACH\u00c9S"
- },
- {
- "children": [
- {
- "name": "Dettes sur acquisitions de valeurs mobili\u00e8res de placement",
- "root_type": "Liability"
- },
- {
- "name": "ASSOCI\u00c9S, DIVIDENDES \u00c0 PAYER"
- },
- {
- "children": [
- {
- "name": "Produits \u00e0 recevoir"
- },
- {
- "name": "Charges \u00e0 payer",
- "root_type": "Liability"
- }
- ],
- "name": "Divers - Charges \u00e0 payer et produits \u00e0 recevoir"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats courus"
- },
- {
- "name": "Principal"
- }
- ],
- "name": "ASSOCI\u00c9S, COMPTES COURANTS"
- },
- {
- "name": "ASSOCI\u00c9S, OP\u00c9RATIONS FAITES EN COMMUN"
- },
- {
- "name": "GROUPE, COMPTES COURANTS"
- },
- {
- "name": "ACTIONNAIRES, RESTANT D\u00db SUR CAPITAL APPEL\u00c9"
- },
- {
- "children": [
- {
- "name": "Associ\u00e9s, versements re\u00e7us sur augmentation de capital"
- },
- {
- "name": "Actionnaires, capital souscrit appel\u00e9 non vers\u00e9"
- },
- {
- "name": "Associ\u00e9s, capital appel\u00e9 non vers\u00e9"
- },
- {
- "name": "Actionnaires d\u00e9faillants"
- },
- {
- "name": "Associ\u00e9s, autres apports"
- },
- {
- "name": "Associ\u00e9s, versements anticip\u00e9s"
- },
- {
- "name": "Associ\u00e9s apports en nature"
- },
- {
- "name": "Associ\u00e9s apports en num\u00e9raire"
- },
- {
- "name": "Associ\u00e9s, capital \u00e0 rembourser"
- }
- ],
- "name": "ASSOCI\u00c9S, OP\u00c9RATIONS SUR LE CAPITAL"
- }
- ],
- "name": "ASSOCI\u00c9S ET GROUPE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Autres charges \u00e0 payer"
- },
- {
- "name": "Produits \u00e0 recevoir"
- },
- {
- "name": "Charges sociales sur cong\u00e9s \u00e0 payer"
- },
- {
- "name": "Charges sociales sur gratifications \u00e0 payer"
- }
- ],
- "name": "ORGANISMES SOCIAUX, CHARGES \u00c0 PAYER ET PRODUITS \u00c0 RECEVOIR"
- },
- {
- "name": "CAISSES DE RETRAITE COMPL\u00c9MENTAIRE"
- },
- {
- "children": [
- {
- "name": "Accidents de travail"
- },
- {
- "name": "Autres cotisations sociales"
- },
- {
- "name": "Contributia angajatorilor la fondul de asigurare pentru accidente de munca si boli profesionale"
- },
- {
- "name": "Caisse de retraite obligatoire"
- },
- {
- "name": "Contributia angajatorilor la fondul pentru concedii si indemnizatii"
- },
- {
- "name": "Caisse de retraite facultative"
- },
- {
- "name": "Prestations familiales"
- }
- ],
- "name": "S\u00c9CURIT\u00c9 SOCIALE"
- },
- {
- "children": [
- {
- "name": "T.V.A. sur factures \u00e0 \u00e9tablir"
- },
- {
- "name": "T.V.A. factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame"
- },
- {
- "name": "Mutuelle"
- }
- ],
- "name": "AUTRES ORGANISMES SOCIAUX"
- },
- {
- "children": [
- {
- "name": "Contributia unitatii la fondul de garantare pentru plata creantelor salariale"
- },
- {
- "name": "Contributia unitatii la fondul de somaj"
- },
- {
- "name": "Contributia personalului la fondul de somaj"
- }
- ],
- "name": "Ajutor de somaj"
- }
- ],
- "name": "ORGANISMES SOCIAUX"
- }
- ],
- "name": "Comptes de tiers"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Emballages r\u00e9cup\u00e9rables",
- "root_type": "Asset"
- },
- {
- "name": "Mobilier",
- "root_type": "Asset"
- },
- {
- "name": "Cheptel",
- "root_type": "Asset"
- },
- {
- "name": "Mat\u00e9riel de transport",
- "root_type": "Asset"
- },
- {
- "name": "Mat\u00e9riel de bureau et mat\u00e9riel informatique ",
- "root_type": "Asset"
- },
- {
- "name": "Installations g\u00e9n\u00e9rales agencements am\u00e9nagements divers",
- "root_type": "Asset"
- }
- ],
- "name": "AUTRES DROITS ET VALEURS INCORPORELS"
- },
- {
- "name": "MARQUES"
- },
- {
- "children": [
- {
- "name": "Frais de recherche et de d\u00e9veloppement"
- },
- {
- "name": "Logiciels"
- },
- {
- "name": "Autres droits et valeurs incorporels"
- }
- ],
- "name": "IMMOBILISATIONS INCORPORELLES EN COURS"
- },
- {
- "children": [
- {
- "name": "Agencements et am\u00e9nagements du mat\u00e9riel et outillage industriels",
- "root_type": "Asset"
- },
- {
- "name": "Outillage industriel",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Sur sol d'autrui",
- "root_type": "Asset"
- },
- {
- "name": "Sur sol propre",
- "root_type": "Asset"
- }
- ],
- "name": "Installations complexes sp\u00e9cialis\u00e9es"
- },
- {
- "children": [
- {
- "name": "Sur sol propre",
- "root_type": "Asset"
- },
- {
- "name": "Sur sol d'autrui",
- "root_type": "Asset"
- }
- ],
- "name": "Installations \u00e0 caract\u00e8re sp\u00e9cifique"
- },
- {
- "name": "Mat\u00e9riel industriel",
- "root_type": "Asset"
- }
- ],
- "name": "FONDS COMMERCIAL"
- },
- {
- "children": [
- {
- "name": "Mijloace de transport"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Affect\u00e9s aux op\u00e9rations professionnelles (A, B, ...)",
- "root_type": "Asset"
- },
- {
- "name": "Affect\u00e9s aux op\u00e9rations non professionnelles (A, B, ...)",
- "root_type": "Asset"
- }
- ],
- "name": "Autres ensembles immobiliers"
- },
- {
- "name": "Ensembles immobiliers industriels (A, B, ...)",
- "root_type": "Asset"
- },
- {
- "name": "Ensembles immobiliers administratifs et commerciaux (A, B, ...)",
- "root_type": "Asset"
- }
- ],
- "name": "Echipamente tehnologice (masini, utilaje si instalatii de lucru)"
- },
- {
- "name": "Primes de remboursement des obligations"
- },
- {
- "children": [
- {
- "name": "Voies de fer",
- "root_type": "Asset"
- },
- {
- "name": "Voies d'eau",
- "root_type": "Asset"
- },
- {
- "name": "Barrages",
- "root_type": "Asset"
- },
- {
- "name": "Pistes d'a\u00e9rodromes",
- "root_type": "Asset"
- },
- {
- "name": "Voies de terre",
- "root_type": "Asset"
- }
- ],
- "name": "Ouvrages d'infrastructure"
- },
- {
- "name": "Aparate si instalatii de masurare, control si reglare"
- },
- {
- "name": "Installations g\u00e9n\u00e9rales agencements am\u00e9nagements des constructions (m\u00eame ventilation que celle du compte 2131)",
- "root_type": "Asset"
- },
- {
- "name": "Animale si plantatii"
- }
- ],
- "name": "LOGICIELS"
- },
- {
- "name": "INVESTISSEMENTS DE CR\u00c9ATION"
- },
- {
- "name": "DROIT AU BAIL"
- },
- {
- "children": [
- {
- "name": "Frais d'\u00e9mission des emprunts"
- },
- {
- "name": "Autres charges \u00e0\u00a0 r\u00e9partir"
- },
- {
- "name": "Frais d acquisition des immobilisations"
- }
- ],
- "name": "BREVETS, LICENCES, CONCESSIONS ET DROITS SIMILAIRES"
- },
- {
- "children": [
- {
- "name": "Frais de publicit\u00e9"
- },
- {
- "name": "Frais de prospection"
- },
- {
- "name": "Terenuri"
- },
- {
- "name": "Amenajari de terenuri"
- },
- {
- "name": "Frais d'augmentation du capital"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Affect\u00e9s aux op\u00e9rations non professionnelles (A, B, ...)",
- "root_type": "Asset"
- },
- {
- "name": "Affect\u00e9s aux op\u00e9rations professionnelles (A, B, ...)",
- "root_type": "Asset"
- }
- ],
- "name": "Autres ensembles immobiliers"
- },
- {
- "name": "Ensembles immobiliers administratifs et commerciaux (A, B, ...)",
- "root_type": "Asset"
- },
- {
- "name": "Ensembles immobiliers industriels (A, B, ...)",
- "root_type": "Asset"
- }
- ],
- "name": "Terrains b\u00e2tis"
- },
- {
- "children": [
- {
- "name": "Carri\u00e8res",
- "root_type": "Asset"
- }
- ],
- "name": "Frais sur op\u00e9rations de fusions, scissions et transformations"
- },
- {
- "name": "Autres frais pr\u00e9liminaires"
- }
- ],
- "name": "FRAIS DE RECHERCHE ET DE D\u00c9VELOPPEMENT"
- }
- ],
- "name": "IMMOBILISATIONS INCORPORELLES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Pistes d\u2019a\u00e9rodrome"
- },
- {
- "name": "Barrages, Digues"
- },
- {
- "name": "Voies de terre"
- },
- {
- "name": "Voies d\u2019eau"
- },
- {
- "name": "Autres"
- },
- {
- "children": [
- {
- "name": "Outillage"
- },
- {
- "name": "Mat\u00e9riel"
- }
- ],
- "name": "Voies de fer"
- }
- ],
- "name": "OUVRAGES D\u2019INFRASTRUCTURE"
- },
- {
- "children": [
- {
- "name": "Mat\u00e9riel de transport"
- },
- {
- "name": "Installations complexes sp\u00e9cialis\u00e9es sur sol propre"
- },
- {
- "name": "Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui"
- },
- {
- "name": "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui"
- },
- {
- "name": "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre"
- }
- ],
- "name": "INSTALLATIONS TECHNIQUES"
- },
- {
- "children": [
- {
- "name": "Avances et acomptes vers\u00e9s sur commandes d'immobilisations corporelles"
- },
- {
- "name": "Immobilisations corporelles en cours de mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers"
- },
- {
- "name": "Immobilisations corporelles en cours de mat\u00e9riel de transport"
- },
- {
- "name": "Immobilisations corporelles en cours des installations techniques, mat\u00e9riel et outillage"
- },
- {
- "name": "Autres immobilisations corporelles en cours"
- },
- {
- "name": "Immobilisations corporelles en cours des terrains et constructions"
- }
- ],
- "name": "B\u00c2TIMENTS ET INSTALLATIONS EN COURS"
- },
- {
- "children": [
- {
- "name": "Autres immobilisations corporelles"
- },
- {
- "name": "Terrains",
- "root_type": "Asset"
- },
- {
- "name": "Constructions",
- "root_type": "Asset"
- },
- {
- "name": "Installations techniques mat\u00e9riel et outillage industriels",
- "root_type": "Asset"
- },
- {
- "name": "Autres immobilisations corporelles",
- "root_type": "Asset"
- }
- ],
- "name": "AUTRES INSTALLATIONS ET AGENCEMENTS"
- },
- {
- "children": [
- {
- "name": "Immeubles de rapport"
- },
- {
- "name": "B\u00e2timents administratifs et commerciaux"
- },
- {
- "name": "B\u00e2timents affect\u00e9s au logement du personnel"
- },
- {
- "children": [
- {
- "name": "Autres b\u00e2timents"
- },
- {
- "name": "B\u00e2timents industriels (A,B,,,)"
- },
- {
- "name": "B\u00e2timents Administratifs et commerciaux"
- }
- ],
- "name": "B\u00e2timents industriels"
- },
- {
- "name": "B\u00e2timents agricoles"
- },
- {
- "name": "Agencements et am\u00e9nagements des constructions"
- },
- {
- "name": "Autres constructions"
- }
- ],
- "name": "B\u00c2TIMENTS INDUSTRIELS, AGRICOLES, ADMINISTRATIFS ET COMMERCIAUX SUR SOL D\u2019AUTRUI"
- },
- {
- "children": [
- {
- "name": "Autres terrains"
- },
- {
- "name": "Agencements et am\u00e9nagements de terrains"
- },
- {
- "name": "B\u00e2timents administratifs et commerciaux"
- },
- {
- "name": "B\u00e2timents agricoles"
- },
- {
- "name": "B\u00e2timents industriels"
- },
- {
- "name": "Immeubles de rapport"
- },
- {
- "name": "B\u00e2timents affect\u00e9s au logement du personnel"
- }
- ],
- "name": "B\u00c2TIMENTS INDUSTRIELS, AGRICOLES, ADMINISTRATIFS ET COMMERCIAUX SUR SOL PROPRE"
- },
- {
- "children": [
- {
- "name": "Agencements, installations et am\u00e9nagements divers (biens n'appartenant pas \u00e0\u00a0 l'entreprise)"
- },
- {
- "name": "Mat\u00e9riel de bureau"
- },
- {
- "name": "Installations g\u00e9n\u00e9rales"
- },
- {
- "name": "Mat\u00e9riel informatique"
- },
- {
- "name": "Autres"
- }
- ],
- "name": "AMENAGEMENTS DE BUREAUX"
- },
- {
- "name": "B\u00c2TIMENTS INDUSTRIELS, AGRICOLES ET COMMERCIAUX MIS EN CONCESSION"
- }
- ],
- "name": "B\u00c2TIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS"
- },
- {
- "children": [
- {
- "name": "AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS CORPORELLES"
- },
- {
- "children": [
- {
- "name": "Titres divers"
- },
- {
- "name": "Actions"
- }
- ],
- "name": "Autres titres immobilis\u00e9s"
- },
- {
- "children": [
- {
- "name": "Titres de participation"
- }
- ],
- "name": "AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS INCORPORELLES"
- }
- ],
- "name": "AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation"
- },
- {
- "name": "Avances \u00e0 des Groupements d'int\u00e9r\u00eat \u00e9conomique (G.I.E.)"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)"
- }
- ],
- "name": "CR\u00c9ANCES RATTACH\u00c9ES \u00c0 DES PARTICIPATIONS ET AVANCES \u00c0 DES G.I.E."
- },
- {
- "children": [
- {
- "name": "Pr\u00eats au personnel"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations"
- },
- {
- "name": "Titres immobilis\u00e9s"
- },
- {
- "name": "D\u00e9p\u00f4ts et cautionnements vers\u00e9s"
- },
- {
- "children": [
- {
- "name": "Sur titres immobilis\u00e9s (droits de cr\u00e9ance)",
- "root_type": "Asset"
- },
- {
- "name": "Sur d\u00e9p\u00f4ts et cautionnements",
- "root_type": "Asset"
- },
- {
- "name": "Sur pr\u00eats",
- "root_type": "Asset"
- },
- {
- "name": "Sur cr\u00e9ances diverses",
- "root_type": "Asset"
- }
- ],
- "name": "Immobilisations financi\u00e8res diverses"
- },
- {
- "name": "Cr\u00e9ances sur l'Etat"
- },
- {
- "name": "Pr\u00eats et cr\u00e9ances non commerciales"
- }
- ],
- "name": "INT\u00c9R\u00caTS COURUS"
- },
- {
- "children": [
- {
- "name": "D\u00e9p\u00f4ts pour le gaz"
- },
- {
- "name": "D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9"
- },
- {
- "name": "Cautionnements sur autres op\u00e9rations"
- },
- {
- "name": "Cautionnements sur march\u00e9s publics"
- },
- {
- "name": "D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie"
- },
- {
- "name": "D\u00e9p\u00f4ts pour l\u2019eau"
- },
- {
- "name": "D\u00e9p\u00f4ts pour loyers d\u2019avance"
- },
- {
- "name": "Autres d\u00e9p\u00f4ts et cautionnements"
- }
- ],
- "name": "D\u00c9P\u00d4TS ET CAUTIONNEMENTS VERS\u00c9S"
- },
- {
- "children": [
- {
- "name": "Parts de fonds commun de placement (F.C.P.)"
- },
- {
- "name": "Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (T.I.A.P.)"
- },
- {
- "name": "Titres participatifs"
- },
- {
- "name": "Autres titres immobilis\u00e9s"
- },
- {
- "name": "Certificats d\u2019investissement"
- }
- ],
- "name": "TITRES IMMOBILIS\u00c9S"
- },
- {
- "children": [
- {
- "name": "Pr\u00eats aux associ\u00e9s"
- },
- {
- "name": "Titres pr\u00eat\u00e9s"
- },
- {
- "name": "Autres titres",
- "root_type": "Asset"
- },
- {
- "name": "Billets de fonds"
- },
- {
- "name": "Pr\u00eats participatifs"
- },
- {
- "name": "Diminution des cr\u00e9ances immobilis\u00e9es"
- }
- ],
- "name": "PR\u00caTS ET CR\u00c9ANCES NON COMMERCIALES"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances divers hors groupe"
- },
- {
- "name": "Or et m\u00e9taux pr\u00e9cieux ()"
- },
- {
- "name": "Cr\u00e9ances diverses groupe"
- }
- ],
- "name": "IMMOBILISATIONS FINANCI\u00c8RES DIVERSES"
- },
- {
- "children": [
- {
- "name": "Retenues de garantie"
- },
- {
- "name": "Fonds r\u00e9glement\u00e9"
- },
- {
- "name": "Autres"
- }
- ],
- "name": "CR\u00c9ANCES SUR L\u2019\u00c9TAT"
- },
- {
- "children": [
- {
- "name": "Augmentation des dettes de financement"
- },
- {
- "name": "Pr\u00eats immobiliers"
- },
- {
- "name": "Pr\u00eats mobiliers et d\u2019installation"
- },
- {
- "name": "Autres pr\u00eats (frais d\u2019\u00e9tudes\u2026)"
- }
- ],
- "name": "PR\u00caTS AU PERSONNEL"
- },
- {
- "name": "Versements restant \u00e0 effectuer sur titres immobilis\u00e9s non lib\u00e9r\u00e9s",
- "root_type": "Asset"
- }
- ],
- "name": "AUTRES IMMOBLISATIONS FINANCI\u00c8RES"
- },
- {
- "children": [
- {
- "name": "PARTICIPATIONS DANS DES ORGANISMES PROFESSIONNELS"
- },
- {
- "name": "TITRES DE PARTICIPATION DANS DES SOCI\u00c9T\u00c9S CONF\u00c9RANT UNE INFLUENCE NOTABLE"
- },
- {
- "name": "Titluri puse in echivalenta"
- },
- {
- "name": "PARTS DANS DES GROUPEMENTS D\u2019INT\u00c9R\u00caT \u00c9CONOMIQUE (G.I.E.)"
- },
- {
- "children": [
- {
- "name": "Alte creante imobilizate"
- },
- {
- "name": "Dobanda aferenta creantelor legate de interesele de participare"
- },
- {
- "name": "Imprumuturi acordate pe termen lung"
- },
- {
- "name": "Dobanda aferenta imprumuturilor acordate pe termen lung"
- },
- {
- "name": "Autres cr\u00e9ances rattach\u00e9es \u00e0 des participations ",
- "root_type": "Asset"
- },
- {
- "name": "Sume datorate de entitatile afiliate"
- },
- {
- "name": "Dobanda aferenta sumelor datorate de entitatile afiliate"
- },
- {
- "name": "Creante legate de interesele de participare"
- },
- {
- "name": "Dob\u00e2nzi aferente altor creante imobilizate"
- }
- ],
- "name": "Creante imobilizate"
- },
- {
- "children": [
- {
- "name": "Actions",
- "root_type": "Asset"
- },
- {
- "name": "Autres titres",
- "root_type": "Asset"
- }
- ],
- "name": "TITRES DE PARTICIPATION DANS DES SOCI\u00c9T\u00c9S SOUS CONTR\u00d4LE EXCLUSIF"
- },
- {
- "name": "TITRES DE PARTICIPATION DANS DES SOCI\u00c9T\u00c9S SOUS CONTR\u00d4LE CONJOINT"
- },
- {
- "children": [
- {
- "name": "Principal",
- "root_type": "Asset"
- },
- {
- "name": "Int\u00e9r\u00eats courus",
- "root_type": "Asset"
- }
- ],
- "name": "AUTRES TITRES DE PARTICIPATION"
- },
- {
- "children": [
- {
- "name": "Varsaminte de efectuat pentru alte imobilizari financiare"
- },
- {
- "name": "Varsaminte de efectuat privind actiunile detinute la entitatile afiliate"
- },
- {
- "name": "Varsaminte de efectuat privind interesele de participare"
- }
- ],
- "name": "Varsaminte de efectuat pentru imobilizari financiare"
- }
- ],
- "name": "TITRES DE PARTICIPATION"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel et outillage agricole"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel d'emballage r\u00e9cup\u00e9rable et identifiable"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel et outillage industriel et commercial"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations animales et agricoles"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des agencements et am\u00e9nagements du mat\u00e9riel"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel et mobilier"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres mat\u00e9riels"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel de transport"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation de mat\u00e9riel en cours"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DE MAT\u00c9RIEL"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE"
- },
- {
- "name": "Autres cr\u00e9ances immobilis\u00e9es (m\u00eame ventilation que celle du compte 276)",
- "root_type": "Asset"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des titres immobilis\u00e9s"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances financi\u00e8res diverses"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des pr\u00eats au personnel"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des pr\u00eats et cr\u00e9ances non commerciales"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances sur l'Etat"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des d\u00e9p\u00f4ts et cautionnements vers\u00e9s"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES AUTRES IMMOBILISATIONS FINANCI\u00c8RES"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres titres de participation"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des participations dans des organismes professionnels"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des parts dans des GIE"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (m\u00eame ventilation que celle du compte 267)",
- "root_type": "Asset"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable"
- },
- {
- "name": "Ajustari pentru pierderea de valoare a sumelor datorate entitatilor afiliate"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES TITRES DE PARTICIPATION"
- },
- {
- "children": [
- {
- "name": "Ajustari pentru deprecierea terenurilor si amenajarilor de terenuri"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du droit au bail"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres droits et valeurs incorporels"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des logiciels"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des marques"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations incorporelles en cours"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des brevets, licences, concessions et droits similaires"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du fonds commercial"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des investissements de cr\u00e9ation"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES IMMOBILISATIONS INCORPORELLES"
- },
- {
- "children": [
- {
- "name": "Ajustari pentru deprecierea fondului comercial"
- },
- {
- "name": "Ajustari pentru deprecierea altor imobilizari necorporale"
- },
- {
- "name": "Ajustari pentru deprecierea concesiunilor, brevetelor, licentelor, marcilor comerciale, drepturilor si activelor similare"
- },
- {
- "name": "Droit au bail",
- "root_type": "Asset"
- },
- {
- "name": "Ajustari pentru deprecierea cheltuielilor de dezvoltare"
- }
- ],
- "name": "Ajustari pentru deprecierea imobilizarilor necorporale"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents et installations en cours"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations corporelles"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des installations techniques"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des ouvrages d'infrastructures"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d'autrui"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents industriels, agricoles et commerciaux mis en concession"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des am\u00e9nagements de bureaux"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres installations et agencements"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES B\u00c2TIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains de gisement"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains nus"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains b\u00e2tis"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres terrains"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains am\u00e9nag\u00e9s"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations incorporelles"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains agricoles et forestiers"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des travaux de mise en valeur des terrains"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des am\u00e9nagements de terrains en cours"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains mis en concession"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES TERRAINS"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres titres immobilis\u00e9s"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des avances et acomptes vers\u00e9s sur immobilisations incorporelles"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des avances et acomptes vers\u00e9s sur immobilisations corporelles"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS"
- }
- ],
- "name": "PROVISIONS POUR DEPRECIATION"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Obligations convertibles"
- },
- {
- "name": "Autres emprunts obligataires"
- },
- {
- "name": "Obligations ordinaires"
- }
- ],
- "name": "PRIMES DE REMBOURSEMENT DES OBLIGATIONS"
- },
- {
- "name": "Alte imobilizari necorporale"
- },
- {
- "children": [
- {
- "name": "Frais d'\u00e9mission des emprunts"
- },
- {
- "name": "Charges diff\u00e9r\u00e9es"
- },
- {
- "name": "Frais d'acquisition d'immobilisations"
- },
- {
- "name": "Charges \u00e0 \u00e9taler"
- }
- ],
- "name": "CHARGES \u00c0 R\u00c9PARTIR SUR PLUSIEURS EXERCICES"
- },
- {
- "name": "Cheltuieli de dezvoltare"
- },
- {
- "children": [
- {
- "name": "Frais de restructuration"
- },
- {
- "children": [
- {
- "name": "Frais de publicit\u00e9",
- "root_type": "Asset"
- },
- {
- "name": "Frais de prospection",
- "root_type": "Asset"
- }
- ],
- "name": "Frais de prospection"
- },
- {
- "name": "Frais de fonctionnement ant\u00e9rieurs au d\u00e9marrage"
- },
- {
- "name": "Frais d'entr\u00e9e \u00e0 la Bourse"
- },
- {
- "name": "Frais de constitution"
- },
- {
- "name": "Frais de publicit\u00e9 et de lancement"
- },
- {
- "name": "Frais divers d'\u00e9tablissement"
- },
- {
- "name": "Frais de modification du capital (fusions, scissions, transformations)"
- }
- ],
- "name": "FRAIS D'\u00c9TABLISSEMENT"
- },
- {
- "children": [
- {
- "name": "Fond comercial negativ"
- },
- {
- "name": "Fond comercial pozitiv"
- }
- ],
- "name": "Fond comercial"
- },
- {
- "name": "Concesiuni, brevete, licente, marci comerciale, drepturi si active similare"
- }
- ],
- "name": "CHARGES IMMOBILIS\u00c9ES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Autres terrains"
- },
- {
- "name": "Terrains nus"
- },
- {
- "name": "Terrains agricoles et forestiers"
- },
- {
- "name": "Terrains de gisement"
- }
- ],
- "name": "AM\u00c9NAGEMENTS DE TERRAINS EN COURS"
- },
- {
- "children": [
- {
- "name": "Autres travaux"
- },
- {
- "name": "Plantation d'arbres et d'arbustes"
- }
- ],
- "name": "TRAVAUX DE MISE EN VALEUR DES TERRAINS"
- },
- {
- "children": [
- {
- "name": "Carri\u00e8res"
- }
- ],
- "name": "TERRAINS DE GISEMENT"
- },
- {
- "children": [
- {
- "name": "Parkings"
- }
- ],
- "name": "TERRAINS AM\u00c9NAG\u00c9S"
- },
- {
- "children": [
- {
- "name": "Terrains des logements affect\u00e9s au personnel"
- },
- {
- "name": "Terrains des immeubles de rapport"
- },
- {
- "name": "Autres terrains"
- }
- ],
- "name": "AUTRES TERRAINS"
- },
- {
- "children": [
- {
- "name": "Terrains \u00e0 b\u00e2tir"
- },
- {
- "name": "Brevets, marques, droits et valeurs similaires"
- },
- {
- "name": "Autres terrains nus"
- }
- ],
- "name": "TERRAINS NUS"
- },
- {
- "children": [
- {
- "name": "Fonds commercial"
- },
- {
- "name": "pour b\u00e2timents industriels et agricoles"
- },
- {
- "name": "pour b\u00e2timents administratifs et commerciaux"
- },
- {
- "name": "pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles"
- },
- {
- "name": "pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles"
- },
- {
- "name": "Autres terrains b\u00e2tis"
- }
- ],
- "name": "TERRAINS B\u00c2TIS"
- },
- {
- "name": "TERRAINS MIS EN CONCESSION"
- },
- {
- "children": [
- {
- "name": "Terrains d'exploitation foresti\u00e8re"
- },
- {
- "name": "Immobilisation en recherche et d\u00e9veloppement"
- },
- {
- "name": "Terrains d'exploitation agricole"
- },
- {
- "name": "Autres terrains"
- }
- ],
- "name": "TERRAINS AGRICOLES ET FORESTIERS"
- }
- ],
- "name": "TERRAINS"
- },
- {
- "children": [
- {
- "name": "MAT\u00c9RIEL D\u2019EMBALLAGE R\u00c9CUP\u00c9RABLE ET IDENTIFIABLE"
- },
- {
- "children": [
- {
- "name": "Mat\u00e9riel industriel"
- },
- {
- "name": "Outillage commercial"
- },
- {
- "name": "Billets de fonds"
- },
- {
- "name": "Autres pr\u00eats"
- },
- {
- "name": "Pr\u00eats aux associ\u00e9s"
- },
- {
- "name": "Outillage industriel"
- },
- {
- "name": "Mat\u00e9riel commercial"
- }
- ],
- "name": "MAT\u00c9RIEL ET OUTILLAGE INDUSTRIEL ET COMMERCIAL"
- },
- {
- "children": [
- {
- "name": "Mat\u00e9riel informatique"
- },
- {
- "name": "Mat\u00e9riel de bureau"
- },
- {
- "name": "Mat\u00e9riel et mobilier des logements du personnel"
- },
- {
- "name": "Mat\u00e9riel et mobilier des immeubles de rapport"
- },
- {
- "name": "Mobilier de bureau"
- },
- {
- "name": "Mat\u00e9riel bureautique"
- }
- ],
- "name": "MAT\u00c9RIEL ET MOBILIER"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances financi\u00e8res diverses"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0\u00a0 des participations"
- },
- {
- "children": [
- {
- "name": "Bons divers"
- },
- {
- "name": "Bons d'\u00e9quipement"
- },
- {
- "name": "Obligations"
- }
- ],
- "name": "Collections et oeuvres d\u2019art"
- },
- {
- "name": "Cr\u00e9ances immobilis\u00e9es"
- },
- {
- "children": [
- {
- "name": "Cautionnements"
- },
- {
- "name": "D\u00e9p\u00f4ts"
- }
- ],
- "name": "D\u00e9p\u00f4ts et cautionnements vers\u00e9s"
- }
- ],
- "name": "AUTRES MAT\u00c9RIELS"
- },
- {
- "children": [
- {
- "name": "Autres mat\u00e9riels"
- },
- {
- "name": "Immobilisations animales et agricoles"
- },
- {
- "name": "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable"
- },
- {
- "name": "Mat\u00e9riel et mobilier de bureau"
- },
- {
- "name": "Mat\u00e9riel de transport"
- },
- {
- "name": "Agencements et am\u00e9nagements du mat\u00e9riel"
- },
- {
- "name": "Mat\u00e9riel et outillage agricole"
- },
- {
- "name": "Mat\u00e9riel et outillage industriel et commercial"
- }
- ],
- "name": "MAT\u00c9RIEL EN COURS"
- },
- {
- "children": [
- {
- "name": "Autres"
- },
- {
- "name": "Cheptel, animaux de trait"
- },
- {
- "name": "Plantations agricoles"
- },
- {
- "name": "Cheptel, animaux reproducteurs"
- },
- {
- "name": "Animaux de garde"
- }
- ],
- "name": "IMMOBILISATIONS ANIMALES ET AGRICOLES"
- },
- {
- "name": "AGENCEMENTS ET AM\u00c9NAGEMENTS DU MAT\u00c9RIEL"
- },
- {
- "children": [
- {
- "name": "Mat\u00e9riel naval"
- },
- {
- "name": "Mat\u00e9riel hippomobile"
- },
- {
- "name": "Mat\u00e9riel automobile"
- },
- {
- "name": "Mat\u00e9riel ferroviaire"
- },
- {
- "name": "Mat\u00e9riel fluvial, lagunaire"
- },
- {
- "name": "Mat\u00e9riel a\u00e9rien"
- },
- {
- "name": "Autres (v\u00e9lo, mobylette, moto)"
- }
- ],
- "name": "MAT\u00c9RIEL DE TRANSPORT"
- },
- {
- "children": [
- {
- "name": "Mat\u00e9riel agricole"
- },
- {
- "name": "Outillage agricole"
- }
- ],
- "name": "MAT\u00c9RIEL ET OUTILLAGE AGRICOLE"
- }
- ],
- "name": "MAT\u00c9RIEL"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortissements des autres droits et valeurs incorporels"
- },
- {
- "name": "Amortissements des investissements de cr\u00e9ation"
- },
- {
- "children": [
- {
- "name": "Amortissements des frais pr\u00e9liminaires au d\u00e9marrage"
- },
- {
- "name": "Amortissements des frais de prospection"
- },
- {
- "name": "Amortissements des frais de publicit\u00e9"
- },
- {
- "name": "Amortissements des frais sur op\u00e9rations de fusions, scissions, et transformations"
- },
- {
- "name": "Amortissements des frais d'augmentation du capital"
- },
- {
- "name": "Amortissements des frais de constitution"
- },
- {
- "name": "Amortissements des autres frais pr\u00e9liminaires"
- }
- ],
- "name": "Amortissements des frais de recherche et de d\u00e9veloppement"
- },
- {
- "children": [
- {
- "name": "Amortissements des frais d'acquisition des immobilisations"
- },
- {
- "name": "Amortissements des frais d'\u00e9mission des emprunts"
- },
- {
- "name": "Amortissements des autres charges \u00e0\u00a0 r\u00e9partir"
- }
- ],
- "name": "Amortissements des brevets, licences, concessions et droits similaires"
- },
- {
- "name": "Amortissements du droit au bail"
- },
- {
- "name": "Amortissements des logiciels"
- },
- {
- "name": "Amortissements des marques"
- },
- {
- "name": "Amortissements du fonds commercial"
- }
- ],
- "name": "AMORTISSEMENTS DES IMMOBILISATIONS INCORPORELLES"
- },
- {
- "children": [
- {
- "name": "Amortissements des autres immobilisations incorporelles"
- },
- {
- "name": "Amortissements des terrains de gisement"
- },
- {
- "name": "Amortissements des terrains agricoles et forestiers"
- },
- {
- "name": "Amortissements du fonds commercial"
- },
- {
- "name": "Amortissements des brevets, marques, droits et valeurs similaires"
- },
- {
- "name": "Amortissements des travaux de mise en valeur des terrains"
- }
- ],
- "name": "AMORTISSEMENTS DES TERRAINS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortissements des installations techniques"
- },
- {
- "name": "Amortissements du mat\u00e9riel et outillage"
- },
- {
- "name": "Amortissements des emballages r\u00e9cup\u00e9rables identifiables"
- },
- {
- "name": "Amortissements des autres installations techniques, mat\u00e9riel et outillage"
- }
- ],
- "name": "Amortissements des ouvrages d'infrastructure"
- },
- {
- "name": "Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession"
- },
- {
- "name": "Amortissements des autres installations et agencements"
- },
- {
- "children": [
- {
- "name": "Amortissements des b\u00e2timents"
- },
- {
- "name": "Amortissements des constructions sur terrains d'autrui"
- },
- {
- "name": "Amortissements des ouvrages d'infrastructure"
- },
- {
- "name": "Amortissements des installations, agencements et am\u00e9nagements des constructions"
- },
- {
- "name": "Amortissements des autres constructions"
- }
- ],
- "name": "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d'autrui"
- },
- {
- "children": [
- {
- "name": "Amortissements des autres terrains"
- },
- {
- "name": "Amortissements des terrains nus"
- },
- {
- "name": "Amortissements des terrains am\u00e9nag\u00e9s"
- },
- {
- "name": "Amortissements des terrains b\u00e2tis"
- },
- {
- "name": "Amortissements des terrains de gisement"
- },
- {
- "name": "Amortissements des agencements et am\u00e9nagements de terrains"
- }
- ],
- "name": "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre"
- },
- {
- "name": "Amortissements des installations techniques"
- },
- {
- "children": [
- {
- "name": "Amortissements du mat\u00e9riel informatique"
- },
- {
- "name": "Amortissements des agencements, installations et am\u00e9nagements divers"
- },
- {
- "name": "Amortissements du mobilier de bureau"
- },
- {
- "name": "Amortissements du mat\u00e9riel de bureau"
- },
- {
- "name": "Amortissements des autres mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers"
- }
- ],
- "name": "Amortissements des am\u00e9nagements de bureaux"
- }
- ],
- "name": "AMORTISSEMENTS DES B\u00c2TIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS"
- },
- {
- "children": [
- {
- "name": "Amortizarea altor imobilizari necorporale"
- },
- {
- "name": "Amortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale, drepturilor si activelor similare"
- },
- {
- "name": "Amortizarea cheltuielilor de dezvoltare"
- },
- {
- "name": "Amortizarea cheltuielilor de constituire"
- },
- {
- "name": "Amortizarea fondului comercial"
- }
- ],
- "name": "Amortizari privind amortizarile necorporale"
- },
- {
- "children": [
- {
- "name": "Amortissements du mat\u00e9riel et outillage agricole"
- },
- {
- "name": "Amortissements du mat\u00e9riel d'emballage r\u00e9cup\u00e9rable et identifiable"
- },
- {
- "name": "Amortissements du mat\u00e9riel et outillage industriel et commercial"
- },
- {
- "name": "Amortissements des agencements et am\u00e9nagements du mat\u00e9riel"
- },
- {
- "name": "Amortissements du mat\u00e9riel de transport"
- },
- {
- "name": "Amortissements du mat\u00e9riel et mobilier"
- },
- {
- "name": "Amortissements des autres mat\u00e9riels"
- },
- {
- "name": "Amortissements des immobilisations animales et agricoles"
- }
- ],
- "name": "AMORTISSEMENTS DU MAT\u00c9RIEL"
- }
- ],
- "name": "AMORTISSEMENTS"
- }
- ],
- "name": "Comptes d'immobilisations"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Augmentation des cr\u00e9ances immobilis\u00e9es"
- }
- ],
- "name": "Augmentation des cr\u00e9ances immobilis\u00e9es"
- },
- {
- "children": [
- {
- "name": "Diminution des dettes de financement"
- }
- ],
- "name": "EMPRUNTS \u00c9QUIVALENTS DE CR\u00c9DIT - BAIL IMMOBILIER"
- },
- {
- "name": "EMPRUNTS \u00c9QUIVALENTS DE CR\u00c9DIT - BAIL MOBILIER"
- },
- {
- "name": "Dettes rattach\u00e9es \u00e0 des participations (hors groupe)",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "sur emprunts \u00e9quivalents d\u2019autres contrats"
- },
- {
- "name": "sur emprunts \u00e9quivalents de cr\u00e9dit \u2013 bail mobilier"
- },
- {
- "name": "sur emprunts \u00e9quivalents de cr\u00e9dit \u2013 bail immobilier"
- }
- ],
- "name": "INT\u00c9R\u00caTS COURUS"
- },
- {
- "children": [
- {
- "name": "Principal",
- "root_type": "Liability"
- },
- {
- "name": "Int\u00e9r\u00eats courus",
- "root_type": "Liability"
- }
- ],
- "name": "EMPRUNTS \u00c9QUIVALENTS D\u2019AUTRES CONTRATS"
- }
- ],
- "name": "DETTES DE CR\u00c9DIT - BAIL ET CONTRATS ASSIMIL\u00c9S"
- },
- {
- "children": [
- {
- "name": "R\u00e9sultat de l'exercice (b\u00e9n\u00e9fice)",
- "root_type": "Liability"
- },
- {
- "name": "REPORT \u00c0 NOUVEAU CR\u00c9DITEUR"
- },
- {
- "children": [
- {
- "name": "Perte - Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s"
- },
- {
- "name": "Perte nette \u00e0 reporter"
- }
- ],
- "name": "REPORT \u00c0 NOUVEAU D\u00c9BITEUR"
- }
- ],
- "name": "REPORT \u00c0 NOUVEAU"
- },
- {
- "children": [
- {
- "name": "PROVISIONS POUR PERTES DE CHANGE"
- },
- {
- "name": "PROVISIONS POUR LITIGES"
- },
- {
- "name": "PROVISIONS POUR PERTES SUR MARCH\u00c9S \u00c0 ACH\u00c8VEMENT FUTUR"
- },
- {
- "children": [
- {
- "name": "Autres provisions financi\u00e8res pour risques et charges"
- },
- {
- "name": "Provisions de propre assureur"
- },
- {
- "name": "Provisions pour renouvellement des immobilisations (entreprises concessionnaires)"
- },
- {
- "name": "Provisions pour amendes et p\u00e9nalit\u00e9s"
- }
- ],
- "name": "AUTRES PROVISIONS FINANCI\u00c8RES POUR RISQUES ET CHARGES"
- },
- {
- "name": "PROVISIONS POUR PENSIONS ET OBLIGATIONS SIMILAIRES"
- },
- {
- "children": [
- {
- "name": "Provisions pour grosses r\u00e9parations"
- }
- ],
- "name": "PROVISIONS POUR CHARGES \u00c0 REPARTIR SUR PLUSIEURS EXERCICES"
- },
- {
- "name": "PROVISIONS POUR IMP\u00d4TS"
- },
- {
- "name": "PROVISIONS POUR GARANTIES DONN\u00c9ES AUX CLIENTS"
- }
- ],
- "name": "PROVISIONS FINANCIERES POUR RISQUES ET CHARGES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Hausse des prix",
- "root_type": "Liability"
- },
- {
- "name": "Fluctuation des cours",
- "root_type": "Liability"
- }
- ],
- "name": "Provisions r\u00e9glement\u00e9es relatives aux stocks"
- },
- {
- "children": [
- {
- "name": "Provisions pour investissement (participation des salari\u00e9s)",
- "root_type": "Liability"
- },
- {
- "name": "Provisions reconstitution des gisements miniers et p\u00e9troliers",
- "root_type": "Liability"
- }
- ],
- "name": "SUBVENTIONS D'\u00c9QUIPEMENT B"
- },
- {
- "name": "Plus-values r\u00e9investies",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "D\u00e9p\u00f4ts et cautionnements re\u00e7ues"
- },
- {
- "name": "Avances de l'Etat"
- },
- {
- "name": "Dettes de financement diverses"
- },
- {
- "name": "Billets de fonds"
- },
- {
- "name": "Avances re\u00e7ues et comptes courants bloqu\u00e9s"
- },
- {
- "name": "Dettes rattach\u00e9es \u00e0\u00a0 des participations"
- },
- {
- "name": "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit"
- },
- {
- "name": "Fournisseurs d'immobilisation"
- }
- ],
- "name": "AUTRES SUBVENTIONS D'INVESTISSEMENT"
- },
- {
- "name": "Amortissements d\u00e9rogatoires",
- "root_type": "Liability"
- },
- {
- "name": "Provision sp\u00e9ciale de r\u00e9\u00e9valuation",
- "root_type": "Liability"
- },
- {
- "name": "Pierderi legate de emiterea, rascumpararea, vanzarea, cedarea cu titlu gratuit sau anularea instrumentelor de capitaluri proprii."
- },
- {
- "name": "Provisions r\u00e9glement\u00e9es relatives aux autres \u00e9l\u00e9ments de l'actif",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Autres"
- },
- {
- "name": "\u00c9tat"
- },
- {
- "name": "Emprunts obligataires"
- },
- {
- "name": "D\u00e9partements"
- },
- {
- "name": "R\u00e9gions"
- },
- {
- "name": "Entreprises publiques ou mixtes"
- },
- {
- "name": "Organismes internationaux"
- },
- {
- "name": "Entreprises et organismes priv\u00e9s"
- },
- {
- "name": "Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es"
- }
- ],
- "name": "SUBVENTIONS D'\u00c9QUIPEMENT A"
- }
- ],
- "name": "SUBVENTIONS D'INVESTISSEMENT"
- },
- {
- "children": [
- {
- "name": "PLUS-VALUES DE CESSION \u00c0 R\u00c9INVESTIR"
- },
- {
- "children": [
- {
- "name": "Provisions pour remises en \u00e9tat",
- "root_type": "Liability"
- }
- ],
- "name": "AUTRES PROVISIONS ET FONDS R\u00c9GLEMENTES"
- },
- {
- "children": [
- {
- "name": "Pr\u00e9l\u00e8vement pour le Budget"
- },
- {
- "name": "Fonds National"
- }
- ],
- "name": "FONDS R\u00c9GLEMENT\u00c9S"
- },
- {
- "children": [
- {
- "name": "Alte provizioane"
- },
- {
- "name": "Provizioane pentru pensii si obligatii similare"
- },
- {
- "name": "Provizioane pentru litigii"
- },
- {
- "name": "Provizioane pentru garantii acordate clientilor"
- },
- {
- "name": "Provizioane pentru dezafectare imobilizari corporale si alte actiuni legate de acestea"
- },
- {
- "name": "Provizioane pentru restructurare"
- },
- {
- "name": "Provizioane pentru impozite"
- }
- ],
- "name": "AMORTISSEMENTS D\u00c9ROGATOIRES"
- },
- {
- "children": [
- {
- "name": "Hausse de prix"
- },
- {
- "name": "Fluctuation des cours"
- }
- ],
- "name": "PROVISIONS R\u00c9GLEMENT\u00c9ES RELATIVES AUX STOCKS"
- },
- {
- "children": [
- {
- "name": "Provisions pour gros entretien ou grandes r\u00e9visions ",
- "root_type": "Liability"
- }
- ],
- "name": "PROVISIONS POUR INVESTISSEMENT"
- },
- {
- "name": "PROVISION SP\u00c9CIALE DE R\u00c9\u00c9VALUATION"
- },
- {
- "children": [
- {
- "name": "Reconstitution des gisements miniers et p\u00e9troliers"
- },
- {
- "name": "Autres provisions pour charges"
- },
- {
- "name": "Provisions pour charges \u00e0\u00a0 r\u00e9partir sur plusieurs exercices"
- },
- {
- "name": "Provisions pour pensions de retraite et obligations similaires"
- }
- ],
- "name": "PROVISIONS R\u00c9GLEMENT\u00c9ES RELATIVES AUX IMMOBILISATIONS"
- }
- ],
- "name": "PROVISIONS R\u00c9GLEMENT\u00c9ES ET FONDS ASSIMIL\u00c9S"
- },
- {
- "children": [
- {
- "name": "COMPTES PERMANENTS NON BLOQU\u00c9S DES \u00c9TABLISSEMENTS ET SUCCURSALES"
- },
- {
- "name": "INT\u00c9R\u00caTS COURUS SUR DETTES LI\u00c9ES \u00c0 DES PARTICIPATIONS"
- },
- {
- "name": "COMPTES PERMANENTS BLOQU\u00c9S DES \u00c9TABLISSEMENTS ET SUCCURSALES"
- },
- {
- "name": "DETTES LI\u00c9ES \u00c0 DES SOCI\u00c9T\u00c9S EN PARTICIPATION"
- },
- {
- "children": [
- {
- "name": "Dettes li\u00e9es \u00e0 des participations (groupe)"
- },
- {
- "name": "Dettes li\u00e9es \u00e0 des participations (hors groupe)"
- }
- ],
- "name": "DETTES LI\u00c9ES \u00c0 DES PARTICIPATIONS"
- },
- {
- "name": "COMPTES DE LIAISON PRODUITS"
- },
- {
- "name": "COMPTES DE LIAISON CHARGES"
- },
- {
- "name": "COMPTES DE LIAISON DES SOCI\u00c9T\u00c9S EN PARTICIPATION"
- }
- ],
- "name": "DETTES LI\u00c9ES \u00c0 DES PARTICIPATIONS ET COMPTES DE LIAISON DES ETABLISSEMENTS ET SOCI\u00c9T\u00c9S EN PARTICIPATION"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Autres dotations"
- },
- {
- "name": "Dotation initiale"
- },
- {
- "name": "Dotations compl\u00e9mentaires"
- }
- ],
- "name": "CAPITAL PAR DOTATION"
- },
- {
- "children": [
- {
- "name": "Actiuni proprii detinute pe termen lung"
- },
- {
- "name": "Actiuni proprii detinute pe termen scurt"
- }
- ],
- "name": "ACTIONNAIRES, CAPITAL SOUSCRIT, NON APPEL\u00c9"
- },
- {
- "children": [
- {
- "name": "Interese care nu controleaza - alte capitaluri proprii"
- },
- {
- "name": "Interese care nu controleaza - rezultatul exercitiului financiar"
- }
- ],
- "name": "Interese care nu controleaza"
- },
- {
- "children": [
- {
- "name": "Autres primes"
- },
- {
- "name": "Primes de fusion"
- },
- {
- "name": "\u00c9carts de r\u00e9\u00e9valuation (autres op\u00e9rations l\u00e9gales)",
- "root_type": "Liability"
- },
- {
- "name": "Primes d'\u00e9mission"
- },
- {
- "name": "Primes de conversion"
- },
- {
- "name": "Autres \u00e9carts de r\u00e9\u00e9valuation en France",
- "root_type": "Liability"
- },
- {
- "name": "Primes d'apport"
- }
- ],
- "name": "PRIMES LI\u00c9ES AUX CAPITAUX PROPRES"
- },
- {
- "children": [
- {
- "name": "R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles"
- },
- {
- "name": "Pr\u00e9l\u00e8vements d\u2019autoconsommation"
- },
- {
- "name": "Bons de souscription d'actions",
- "root_type": "Liability"
- },
- {
- "name": "Autres pr\u00e9l\u00e8vements"
- },
- {
- "name": "Op\u00e9rations courantes"
- },
- {
- "name": "Prime de conversie a obligatiunilor in actiuni"
- },
- {
- "name": "Apports temporaires"
- }
- ],
- "name": "COMPTE DE L'EXPLOITANT"
- },
- {
- "name": "Rezerve din conversie"
- },
- {
- "children": [
- {
- "name": "Patrimoniul regiei"
- },
- {
- "name": "Capital souscrit, non appel\u00e9"
- },
- {
- "children": [
- {
- "name": "Capital amorti",
- "root_type": "Liability"
- },
- {
- "name": "Capital non amorti",
- "root_type": "Liability"
- }
- ],
- "name": "Capital souscrit, appel\u00e9, vers\u00e9, non amorti"
- },
- {
- "name": "Capital souscrit, appel\u00e9, vers\u00e9, amorti"
- },
- {
- "name": "Patrimoniul public"
- },
- {
- "name": "Capital souscrit, appel\u00e9, non vers\u00e9"
- },
- {
- "name": "Capital souscrit soumis \u00e0 des conditions particuli\u00e8res"
- }
- ],
- "name": "CAPITAL SOCIAL"
- },
- {
- "name": "CAPITAL PERSONNEL"
- },
- {
- "children": [
- {
- "name": "\u00c9carts de r\u00e9\u00e9valuation libre"
- },
- {
- "name": "Rezerve statutare sau contractuale"
- },
- {
- "children": [
- {
- "name": "R\u00e9serves diverses",
- "root_type": "Liability"
- },
- {
- "name": "R\u00e9serve de propre assureur",
- "root_type": "Liability"
- }
- ],
- "name": "Alte rezerve"
- },
- {
- "children": [
- {
- "name": "Plus-values nettes \u00e0 long terme",
- "root_type": "Liability"
- },
- {
- "name": "R\u00e9serve l\u00e9gale proprement dite",
- "root_type": "Liability"
- }
- ],
- "name": "\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale"
- },
- {
- "name": "Rezerve din diferente de curs valutar in relatie cu investitia neta intr-o entitate straina"
- },
- {
- "name": "Rezerve reprezentand surplusul realizat din rezerve din reevaluare"
- },
- {
- "children": [
- {
- "name": "Autres r\u00e9serves r\u00e9glement\u00e9es",
- "root_type": "Liability"
- },
- {
- "name": "Plus-values nettes \u00e0 long terme",
- "root_type": "Liability"
- },
- {
- "name": "R\u00e9serves cons\u00e9cutives \u00e0 l'octroi de subventions d'investissement",
- "root_type": "Liability"
- }
- ],
- "name": "Rezerve de valoare justa"
- }
- ],
- "name": "\u00c9CARTS DE R\u00c9\u00c9VALUATION"
- }
- ],
- "name": "CAPITAL"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Rezultatul reportat provenit din trecerea la aplicarea Reglementarilor contabile conforme cu Directiva a patra a Comunitatilor Economice Europene"
- },
- {
- "name": "Rezultatul reportat provenit din corectarea erorilor contabile"
- },
- {
- "name": "Rezultatul reportat provenit din adoptarea pentru prima data a IAS, mai pu\u00fein IAS 29"
- },
- {
- "name": "Rezultatul reportat reprezentand profitul nerepartizat sau pierderea neacoperita"
- }
- ],
- "name": "Rezultatul reportat"
- },
- {
- "children": [
- {
- "name": "R\u00e9serve l\u00e9gale"
- }
- ],
- "name": "R\u00e9serve l\u00e9gale"
- },
- {
- "children": [
- {
- "name": "Primes d'\u00e9mission"
- },
- {
- "name": "Primes de fusion"
- },
- {
- "name": "Primes d'apport"
- }
- ],
- "name": "R\u00c9SERVES STATUTAIRES OU CONTRACTUELLES"
- },
- {
- "name": "Report \u00e0 nouveau (solde cr\u00e9diteur)",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Actionnaires, capital souscrit-non appel\u00e9"
- },
- {
- "name": "Capital social"
- },
- {
- "name": "Fonds de dotation"
- },
- {
- "children": [
- {
- "name": "Capital individuel"
- },
- {
- "name": "Compte de l'exploitant"
- }
- ],
- "name": "Capital personnel"
- }
- ],
- "name": "R\u00c9SERVE L\u00c9GALE"
- },
- {
- "children": [
- {
- "name": "R\u00e9serves facultatives"
- },
- {
- "name": "R\u00e9sultats nets en instance d'affectation (solde d\u00e9biteur)"
- },
- {
- "name": "R\u00e9serves diverses"
- }
- ],
- "name": "AUTRES R\u00c9SERVES"
- },
- {
- "children": [
- {
- "name": "R\u00e9sultat net de l'exercice (solde d\u00e9biteur)"
- },
- {
- "name": "R\u00e9sultat net de l'exercice (solde cr\u00e9diteur)"
- }
- ],
- "name": "R\u00e9sultat net de l'exercice"
- },
- {
- "children": [
- {
- "name": "R\u00e9serves cons\u00e9cutives \u00e0 l'octroi de subventions d'investissement"
- },
- {
- "name": "Autres r\u00e9serves r\u00e9glement\u00e9es"
- },
- {
- "name": "R\u00e9serves de plus-values nettes \u00e0 long terme"
- },
- {
- "name": "\u00c9carts de r\u00e9\u00e9valuation"
- }
- ],
- "name": "R\u00c9SERVES R\u00c9GLEMENT\u00c9ES"
- },
- {
- "children": [
- {
- "name": "R\u00e9serves r\u00e9glement\u00e9es"
- },
- {
- "name": "R\u00e9serves statutaires ou contractuelles"
- },
- {
- "name": "R\u00e9serves facultatives"
- }
- ],
- "name": "Autres r\u00e9serves"
- },
- {
- "children": [
- {
- "name": "Report \u00e0\u00a0 nouveau (solde cr\u00e9diteur)"
- },
- {
- "name": "Report \u00e0\u00a0 nouveau (solde d\u00e9biteur)"
- }
- ],
- "name": "Report \u00e0\u00a0 nouveau"
- }
- ],
- "name": "R\u00c9SERVES"
- },
- {
- "children": [
- {
- "name": "VALEUR AJOUT\u00c9E (V.A.)"
- },
- {
- "children": [
- {
- "name": "Autres subventions d'investissement (m\u00eame ventilation que celle du compte 1391)",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Autres",
- "root_type": "Liability"
- },
- {
- "name": "Entreprises publiques",
- "root_type": "Liability"
- },
- {
- "name": "Entreprises et organismes priv\u00e9s ",
- "root_type": "Liability"
- },
- {
- "name": "Etat",
- "root_type": "Liability"
- },
- {
- "name": "R\u00e9gions",
- "root_type": "Liability"
- },
- {
- "name": "D\u00e9partements",
- "root_type": "Liability"
- },
- {
- "name": "Collectivit\u00e9s publiques",
- "root_type": "Liability"
- },
- {
- "name": "Communes",
- "root_type": "Liability"
- }
- ],
- "name": "Subventions d'\u00e9quipement"
- }
- ],
- "name": "R\u00c9SULTAT NET : PERTE"
- },
- {
- "children": [
- {
- "name": "Autres provisions r\u00e9glement\u00e9es"
- },
- {
- "name": "Provisions pour plus-values en instance d'imposition"
- },
- {
- "name": "Provisions pour amortissements d\u00e9rogatoires"
- },
- {
- "name": "Provisions pour investissements"
- },
- {
- "name": "Provisions pour reconstitution des gisements"
- },
- {
- "name": "Provisions pour acquisition et construction de logements"
- }
- ],
- "name": "R\u00c9SULTAT D'EXPLOITATION (R.E.)"
- },
- {
- "children": [
- {
- "name": "Subventions d'investissement re\u00e7ues"
- },
- {
- "name": "Subventions d'investissement inscrites au CPC"
- },
- {
- "name": "Entreprises publiques",
- "root_type": "Liability"
- },
- {
- "name": "Entreprises et organismes priv\u00e9s",
- "root_type": "Liability"
- },
- {
- "name": "Communes",
- "root_type": "Liability"
- },
- {
- "name": "Collectivit\u00e9s publiques",
- "root_type": "Liability"
- },
- {
- "name": "R\u00e9gions",
- "root_type": "Liability"
- },
- {
- "name": "D\u00e9partements",
- "root_type": "Liability"
- },
- {
- "name": "Autres",
- "root_type": "Liability"
- }
- ],
- "name": "R\u00c9SULTAT NET : B\u00c9N\u00c9FICE"
- },
- {
- "name": "R\u00c9SULTAT HORS ACTIVIT\u00c9S ORDINAIRES (R.H.A.O.)"
- },
- {
- "name": "EXC\u00c9DENT BRUT D'EXPLOITATION (E.B.E.)"
- },
- {
- "children": [
- {
- "name": "R\u00e9sultat en instance d'affectation : Perte"
- },
- {
- "name": "R\u00e9sultat en instance d'affectation : B\u00e9n\u00e9fice"
- }
- ],
- "name": "R\u00c9SULTAT EN INSANCE D\u2019AFFECTATION"
- },
- {
- "name": "R\u00c9SULTAT FINANCIER (R.F.)"
- },
- {
- "children": [
- {
- "name": "Marge brute sur mati\u00e8res"
- },
- {
- "name": "Marge brute sur marchandises"
- }
- ],
- "name": "MARGE BRUTE (M.B.)"
- },
- {
- "name": "R\u00c9SULTAT DES ACTIVIT\u00c9S ORDINAIRES (R.A.O.)"
- }
- ],
- "name": "R\u00c9SULTAT NET DE L'EXERCICE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Comptes de liaison des \u00e9tablissements"
- },
- {
- "name": "Comptes de liaison du si\u00e8ge"
- }
- ],
- "name": "Comptes de liaison des \u00e9tablissements et succursales"
- },
- {
- "name": "AVANCES RE\u00c7UES DE L'\u00c9TAT"
- },
- {
- "children": [
- {
- "name": "Credite bancare pe termen lung nerambursate la scadenta"
- },
- {
- "name": "Credite externe guvernamentale"
- },
- {
- "name": "Credite bancare externe garantate de banci"
- },
- {
- "name": "Credite bancare externe garantate de stat"
- },
- {
- "name": "Credite bancare pe termen lung"
- },
- {
- "name": "Credite de la trezoreria statului"
- },
- {
- "name": "Credite bancare interne garantate de stat"
- }
- ],
- "name": "EMPRUNTS ET DETTES AUPR\u00c8S DES \u00c9TABLISSEMENTS DE CR\u00c9DIT"
- },
- {
- "children": [
- {
- "name": "Imprumuturi interne din emisiuni de obligatiuni garantate de stat"
- },
- {
- "name": "Imprumuturi externe din emisiuni de obligatiuni garantate de banci"
- },
- {
- "name": "Emprunts obligataires convertibles"
- },
- {
- "name": "Autres emprunts obligataires"
- },
- {
- "name": "Imprumuturi externe din emisiuni de obligatiuni garantate de stat"
- },
- {
- "name": "Emprunts obligataires ordinaires"
- }
- ],
- "name": "EMPRUNTS OBLIGATAIRES"
- },
- {
- "children": [
- {
- "name": "Avances bloqu\u00e9es pour augmentation du capital"
- },
- {
- "name": "Droits du conc\u00e9dant exigibles en nature"
- },
- {
- "name": "Avances conditionn\u00e9es par l'\u00c9tat"
- },
- {
- "name": "Avances conditionn\u00e9es par les organismes internationaux"
- },
- {
- "name": "Avances conditionn\u00e9es par les autres organismes africains"
- },
- {
- "name": "Emprunts participatifs",
- "root_type": "Liability"
- }
- ],
- "name": "AVANCES ASSORTIES DE CONDITIONS PARTICULI\u00c8RES"
- },
- {
- "children": [
- {
- "name": "sur autres emprunts et dettes"
- },
- {
- "name": "sur avances re\u00e7ues et comptes courants bloqu\u00e9s"
- },
- {
- "name": "sur d\u00e9p\u00f4ts et cautionnements re\u00e7us"
- },
- {
- "name": "sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit"
- },
- {
- "name": "sur avances re\u00e7ues de l'\u00c9tat"
- },
- {
- "name": "sur avances assorties de conditions particuli\u00e8res"
- },
- {
- "name": "sur emprunts obligataires"
- }
- ],
- "name": "INT\u00c9R\u00caTS COURUS"
- },
- {
- "children": [
- {
- "name": "Cautionnements"
- },
- {
- "name": "Cautionnements",
- "root_type": "Liability"
- },
- {
- "name": "D\u00e9p\u00f4ts"
- }
- ],
- "name": "D\u00c9P\u00d4TS ET CAUTIONNEMENTS RECUS"
- },
- {
- "name": "AVANCES RE\u00c7UES ET COMPTES COURANTS BLOQU\u00c9S"
- },
- {
- "name": "Prime privind rambursarea obligatiunilor"
- },
- {
- "children": [
- {
- "name": "Dobanzi aferente altor imprumuturi si datorii asimilate"
- },
- {
- "children": [
- {
- "name": "Sur participation des salari\u00e9s aux r\u00e9sultats",
- "root_type": "Liability"
- },
- {
- "name": "Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us",
- "root_type": "Liability"
- },
- {
- "name": "Sur autres emprunts et dettes assimil\u00e9es",
- "root_type": "Liability"
- },
- {
- "name": "Sur emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit",
- "root_type": "Liability"
- },
- {
- "name": "Sur emprunts et dettes assortis de conditions particuli\u00e8res",
- "root_type": "Liability"
- },
- {
- "name": "Sur emprunts obligataires convertibles ",
- "root_type": "Liability"
- },
- {
- "name": "Sur autres emprunts obligataires",
- "root_type": "Liability"
- }
- ],
- "name": "Int\u00e9r\u00eats courus"
- },
- {
- "name": "Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s"
- },
- {
- "name": "Emprunts participatifs"
- },
- {
- "name": "Rentes viag\u00e8res capitalis\u00e9es"
- },
- {
- "name": "Billets de fonds"
- },
- {
- "name": "Dettes du conc\u00e9dant exigibles en nature"
- },
- {
- "name": "Participation des travailleurs aux b\u00e9n\u00e9fices"
- }
- ],
- "name": "AUTRES EMPRUNTS ET DETTES"
- }
- ],
- "name": "EMPRUNTS ET DETTES ASSIMIL\u00c9ES"
- }
- ],
- "name": "Comptes de capitaux"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "en unit\u00e9s mon\u00e9taires l\u00e9gales"
- },
- {
- "name": "en devises"
- }
- ],
- "name": "CAISSE SUCCURSALE B"
- },
- {
- "children": [
- {
- "name": "en unit\u00e9s mon\u00e9taires l\u00e9gales"
- },
- {
- "name": "en devises"
- }
- ],
- "name": "CAISSE SUCCURSALE A"
- },
- {
- "children": [
- {
- "name": "en devises"
- },
- {
- "name": "en unit\u00e9s mon\u00e9taires l\u00e9gales"
- }
- ],
- "name": "CAISSE SI\u00c8GE SOCIAL"
- }
- ],
- "name": "CAISSE"
- },
- {
- "children": [
- {
- "name": "BANQUES, CREDITS DE TRESORERIE, INTERETS COURUS"
- },
- {
- "name": "ESCOMPTE DE CR\u00c9DITS ORDINAIRES"
- },
- {
- "name": "ESCOMPTE DE CR\u00c9DITS DE CAMPAGNE"
- },
- {
- "name": "CR\u00c9DITS DE TR\u00c9SORERIE"
- }
- ],
- "name": "BANQUES, CR\u00c9DITS DE TR\u00c9SORERIE ET D'ESCOMPTE"
- },
- {
- "children": [
- {
- "name": "ACCR\u00c9DITIFS"
- },
- {
- "name": "VIREMENTS DE FONDS"
- },
- {
- "name": "R\u00c9GIES D'AVANCE"
- },
- {
- "name": "AUTRES VIREMENTS INTERNES"
- }
- ],
- "name": "R\u00c9GIES D'AVANCES, ACCR\u00c9DITIFS ET VIREMENTS INTERNES"
- },
- {
- "children": [
- {
- "name": "RISQUES PROVISIONN\u00c9S \u00c0 CARACT\u00c8RE FINANCIER"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES BANQUES"
- },
- {
- "children": [
- {
- "name": "Actions"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des comptes de tr\u00e9sorerie"
- },
- {
- "name": "Obligations"
- },
- {
- "name": "Autres valeurs mobili\u00e8res de placement et cr\u00e9ances assimil\u00e9es (provisions)"
- },
- {
- "name": "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9 "
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES TITRES DE PLACEMENT"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES TITRES ET VALEURS \u00c0 ENCAISSER"
- },
- {
- "name": "Ajustari pentru pierderea de valoare a obligatiunilor emise si recuperate"
- },
- {
- "name": "Autres charges financi\u00e8res des exercices ant\u00e9rieurs"
- },
- {
- "name": "Charges nettes sur cession de titres et valeurs de placement"
- },
- {
- "name": "Escomptes accord\u00e9s"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES \u00c9TABLISSEMENTS FINANCIERS ET ASSIMIL\u00c9S"
- },
- {
- "name": "Ajustari pentru pierderea de valoare a obligatiunilor"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES D\u2019INSTRUMENTS DE TR\u00c9SORERIE"
- },
- {
- "name": "Ajustari pentru pierderea de valoare a altor invesitii pe termen scurt si creante asimilate"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS ET RISQUES PROVISIONN\u00c9S"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Alte titluri de plasament"
- },
- {
- "name": "Dobanzi la obligatiuni si alte titluri de plasament"
- },
- {
- "name": "Bons de souscription"
- }
- ],
- "name": "AUTRES VALEURS ASSIMIL\u00c9ES"
- },
- {
- "children": [
- {
- "name": "Varsaminte de efctuat pentru alte investitii pe termen scurt"
- },
- {
- "name": "Varsaminte de efctuat pentru actiunile detinute la institutiile afiliate"
- }
- ],
- "name": "Varsaminte de efctuat pentru investitiile pe termen scurt"
- },
- {
- "name": "TITRES N\u00c9GOCIABLES HORS REGION"
- },
- {
- "children": [
- {
- "name": "Bons de souscription d'actions"
- },
- {
- "name": "Bons de souscription d'obligations"
- }
- ],
- "name": "BONS DE SOUSCRIPTION"
- },
- {
- "name": "Bons du Tr\u00e9sor et bons de caisse \u00e0 court terme"
- },
- {
- "children": [
- {
- "name": "Actions"
- },
- {
- "name": "Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme"
- },
- {
- "name": "Obligations"
- },
- {
- "name": "Titres non cot\u00e9s"
- }
- ],
- "name": "INT\u00c9R\u00caTS COURUS"
- },
- {
- "children": [
- {
- "name": "Bons de caisse \u00e0 court terme"
- },
- {
- "name": "Titres du Tr\u00e9sor \u00e0 court terme"
- },
- {
- "name": "Titres d'organismes financiers"
- }
- ],
- "name": "TITRES DU TR\u00c9SOR ET BONS DE CAISSE \u00c0 COURT TERME"
- },
- {
- "children": [
- {
- "name": "Obligations cot\u00e9es"
- },
- {
- "name": "Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle"
- },
- {
- "name": "Obligations non cot\u00e9es"
- },
- {
- "name": "Autres titres conf\u00e9rant un droit de cr\u00e9ance"
- }
- ],
- "name": "OBLIGATIONS"
- },
- {
- "children": [
- {
- "name": "Actions cot\u00e9es"
- },
- {
- "name": "Actions propres"
- },
- {
- "name": "Actions d\u00e9membr\u00e9es (certificats d'investissement ; droits de vote)"
- },
- {
- "name": "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9"
- },
- {
- "name": "Actions non cot\u00e9es"
- }
- ],
- "name": "ACTIONS"
- }
- ],
- "name": "TITRES DE PLACEMENT"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Sume in curs de decontare"
- },
- {
- "name": "Conturi la banci in valuta"
- },
- {
- "name": "Conturi la banci in lei"
- }
- ],
- "name": "Conturi curente la banci"
- },
- {
- "children": [
- {
- "name": "Billets de fonds"
- },
- {
- "name": "Coupons \u00e9chus"
- },
- {
- "name": "Ch\u00e8ques de voyage"
- },
- {
- "name": "Warrants"
- },
- {
- "name": "Int\u00e9r\u00eats \u00e9chus des obligations"
- },
- {
- "name": "Int\u00e9r\u00eats courus \u00e0 recevoir"
- }
- ],
- "name": "AUTRES VALEURS \u00c0 L'ENCAISSEMENT"
- },
- {
- "name": "EFFETS \u00c0 L'ENCAISSEMENT"
- },
- {
- "children": [
- {
- "name": "R\u00e9gies d'avances et accr\u00e9ditifs"
- },
- {
- "children": [
- {
- "name": "Caisse (succursale ou agence B)"
- },
- {
- "name": "Caisse Centrale"
- },
- {
- "name": "Caisse (succursale ou agence A)"
- }
- ],
- "name": "Caisses"
- }
- ],
- "name": "Caisses, r\u00e9gies d'avances et accr\u00e9ditifs"
- },
- {
- "name": "Autres organismes financiers"
- },
- {
- "children": [
- {
- "name": "Tr\u00e9sorerie G\u00e9n\u00e9rale"
- },
- {
- "name": "Banques (solde d\u00e9biteur)"
- },
- {
- "name": "Autres \u00e9tablissements financiers et assimil\u00e9s (soldes d\u00e9biteurs)"
- },
- {
- "name": "Ch\u00e8ques postaux"
- }
- ],
- "name": "CH\u00c8QUES \u00c0 L'ENCAISSEMENT"
- },
- {
- "name": "Banques"
- },
- {
- "children": [
- {
- "name": "Dobanzi aferente creditelor pe termen scurt"
- },
- {
- "name": "Credite externe garantate de stat"
- },
- {
- "name": "Credite externe garantate de banci"
- },
- {
- "name": "Credite de la trezoreria statului"
- },
- {
- "name": "Credite interne garantate de stat"
- },
- {
- "name": "Credite bancare pe termen scurt"
- },
- {
- "name": "Credite bancare pe termen scurt nerambursate la scadenta"
- },
- {
- "name": "Credite externe guvernamentale"
- }
- ],
- "name": "Credite bancare pe termen scurt"
- },
- {
- "name": "CARTES DE CR\u00c9DIT \u00c0 ENCAISSER"
- },
- {
- "name": "CH\u00c8QUES \u00c0 ENCAISSER"
- },
- {
- "children": [
- {
- "name": "Autres valeurs \u00e0\u00a0 encaisser"
- },
- {
- "name": "Efecte remise spre scontare"
- },
- {
- "name": "Virement de fonds"
- },
- {
- "children": [
- {
- "name": "Ch\u00e8ques \u00e0\u00a0 l'encaissement"
- },
- {
- "name": "Ch\u00e8ques en portefeuille"
- }
- ],
- "name": "Ch\u00e8ques \u00e0\u00a0 encaisser ou \u00e0\u00a0 l'encaissement"
- },
- {
- "name": "Cecuri de incasat"
- },
- {
- "children": [
- {
- "name": "Effets \u00e9chus \u00e0\u00a0 encaisser"
- },
- {
- "name": "Effets \u00e0\u00a0 l'encaissement"
- }
- ],
- "name": "Efecte de incasat"
- }
- ],
- "name": "EFFETS \u00c0 ENCAISSER"
- }
- ],
- "name": "VALEURS \u00c0 ENCAISSER"
- },
- {
- "children": [
- {
- "name": "BANQUES AUTRES \u00c9TATS REGION"
- },
- {
- "name": "BANQUES, INTERETS COURUS"
- },
- {
- "name": "BANQUES HORS ZONE MONETAIRE"
- },
- {
- "children": [
- {
- "name": "BANQUE Y"
- },
- {
- "name": "BANQUES X"
- }
- ],
- "name": "BANQUES LOCALES"
- },
- {
- "name": "BANQUES AUTRES ETATS ZONE MONETAIRE"
- }
- ],
- "name": "BANQUES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Casa in lei"
- },
- {
- "name": "Casa in valuta"
- }
- ],
- "name": "CH\u00c8QUES POSTAUX"
- },
- {
- "children": [
- {
- "name": "Alte valori"
- },
- {
- "name": "Timbre fiscale si postale"
- },
- {
- "name": "Tichete si bilete de calatorie"
- },
- {
- "name": "Bilete de tratament si odihna"
- }
- ],
- "name": "TR\u00c9SOR"
- },
- {
- "name": "SOCI\u00c9T\u00c9S DE GESTION ET D'INTERM\u00c9DIATION (S.G.I.)"
- },
- {
- "name": "ETABLISSEMENTS FINANCIERS, INTERETS COURUS"
- },
- {
- "name": "AUTRES ORGANISMES FINANCIERS"
- }
- ],
- "name": "\u00c9TABLISSEMENTS FINANCIERS ET ASSIMIL\u00c9S"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Acreditive in valuta"
- },
- {
- "name": "Acreditive in lei"
- }
- ],
- "name": "OPTIONS DE TAUX D'INT\u00c9R\u00caT"
- },
- {
- "name": "OPTIONS DE TAUX BOURSIERS"
- },
- {
- "name": "AVOIRS D'OR ET AUTRES M\u00c9TAUX PR\u00c9CIEUX ()"
- },
- {
- "name": "OPTIONS DE TAUX DE CHANGE"
- },
- {
- "name": "INSTRUMENTS DE MARCH\u00c9S \u00c0 TERME"
- }
- ],
- "name": "INSTRUMENTS DE TR\u00c9SORERIE"
- }
- ],
- "name": "Comptes financiers"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "PRODUITS FINIS A"
- },
- {
- "name": "PRODUITS FINIS B"
- },
- {
- "name": "Diferente de pret la animale si pasari"
- }
- ],
- "name": "PRODUITS FINIS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Produits finis (ou groupe) A",
- "root_type": "Asset"
- },
- {
- "name": "Produits finis (ou groupe) B",
- "root_type": "Asset"
- }
- ],
- "name": "Produits finis"
- },
- {
- "children": [
- {
- "name": "Obligations"
- },
- {
- "name": "Autres titres et valeurs de placement similaires"
- },
- {
- "name": "Actions, partie lib\u00e9r\u00e9e"
- },
- {
- "name": "Actions, partie non lib\u00e9r\u00e9e"
- },
- {
- "children": [
- {
- "name": "Bons de caisse"
- },
- {
- "name": "Bons de tr\u00e9sor"
- }
- ],
- "name": "Bons de caisse et bons de tr\u00e9sor"
- }
- ],
- "name": "Titres et valeurs de placement"
- },
- {
- "name": "Produse aflate la terti"
- },
- {
- "name": "Animale aflate la terti"
- },
- {
- "name": "Marfuri aflate la terti"
- },
- {
- "children": [
- {
- "name": "\u00c9tudes en cours E1"
- },
- {
- "name": "\u00c9tudes en cours E2"
- }
- ],
- "name": "\u00c9TUDES EN COURS"
- },
- {
- "children": [
- {
- "name": "Prestations de services S1"
- },
- {
- "name": "Prestations de services S2"
- }
- ],
- "name": "PRESTATIONS DE SERVICES EN COURS"
- },
- {
- "children": [
- {
- "name": "D\u00e9chets",
- "root_type": "Asset"
- },
- {
- "name": "Rebuts",
- "root_type": "Asset"
- },
- {
- "name": "Mati\u00e8res de r\u00e9cup\u00e9ration",
- "root_type": "Asset"
- }
- ],
- "name": "Ambalaje aflate la terti"
- }
- ],
- "name": "SERVICES EN COURS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des produits interm\u00e9diaires"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des produits en cours"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des marchandises"
- },
- {
- "name": "Fournitures A, B, C, ..",
- "root_type": "Asset"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des produits finis"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des mati\u00e8res et fournitures"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS DE MARCHANDISES"
- },
- {
- "children": [
- {
- "name": "Ajustari pentru deprecierea materialelor consumabile"
- },
- {
- "name": "Emballages (m\u00eame ventilation que celle du compte 326)",
- "root_type": "Asset"
- },
- {
- "name": "Ajustari pentru deprecierea materialelor de natura obiectelor de inventar"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS DE MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES"
- },
- {
- "children": [
- {
- "name": "Travaux en cours (m\u00eame ventilation que celle du compte 335)",
- "root_type": "Asset"
- },
- {
- "name": "Produits en cours (m\u00eame ventilation que celle du compte 331)",
- "root_type": "Asset"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS D'AUTRES APPOVISIONNEMENTS"
- },
- {
- "children": [
- {
- "name": "Ajustari pentru deprecierea animalelor aflate la terti"
- },
- {
- "name": "Ajustari pentru deprecierea marfurilor aflate la terti"
- },
- {
- "name": "Produits finis (m\u00eame ventilation que celle du compte 355)",
- "root_type": "Asset"
- },
- {
- "name": "Ajustari pentru deprecierea produselor reziduale aflate la terti"
- },
- {
- "name": "Ajustari pentru deprecierea produselor finite aflate la terti"
- },
- {
- "name": "Ajustari pentru deprecierea semifabricatelor aflate la terti"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des titres et valeurs de placement"
- },
- {
- "name": "Ajustari pentru deprecierea materiilor prime si materialelor aflate la terti"
- },
- {
- "name": "Ajustari pentru deprecierea ambalajelor aflate la terti"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES SERVICES EN COURS"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS DE PRODUITS FINIS"
- },
- {
- "children": [
- {
- "name": "Marchandises (ou groupe) A",
- "root_type": "Asset"
- },
- {
- "name": "Marchandises (ou groupe) B",
- "root_type": "Asset"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS DE PRODUITS INTERM\u00c9DIAIRES ET R\u00c9SIDUELS"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS EN COURS DE ROUTE, EN CONSIGNATION OU EN D\u00c9P\u00d4T"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du personnel - d\u00e9biteur"
- },
- {
- "name": "Ajustari pentru deprecierea produselor finite"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des clients et comptes rattach\u00e9s"
- },
- {
- "name": "Ajustari pentru deprecierea semifabricatelor"
- },
- {
- "name": "Ajustari pentru deprecierea produselor reziduale"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres d\u00e9biteurs"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES PRODUCTIONS EN COURS"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Prestations de services S 2",
- "root_type": "Asset"
- },
- {
- "name": "Etat - cr\u00e9dit de TVA (suivant d\u00e9claration)"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges 7%"
- },
- {
- "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges 20%"
- },
- {
- "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges 14%"
- },
- {
- "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges 10%"
- }
- ],
- "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges"
- },
- {
- "name": "Etat - TVA r\u00e9cup\u00e9rable sur immobilisations"
- }
- ],
- "name": "Etat - TVA r\u00e9cup\u00e9rable"
- },
- {
- "name": "Acomptes sur imp\u00f4ts sur les r\u00e9sultats"
- },
- {
- "children": [
- {
- "name": "Subventions d'\u00e9quilibre \u00e0\u00a0 recevoir"
- },
- {
- "name": "Subventions d'exploitation \u00e0\u00a0 recevoir"
- },
- {
- "name": "Subventions d'investissement \u00e0\u00a0 recevoir"
- }
- ],
- "name": "Subventions \u00e0\u00a0 recevoir"
- },
- {
- "name": "Etat - autres comptes d\u00e9biteurs"
- }
- ],
- "name": "Produse finite"
- },
- {
- "children": [
- {
- "name": "Produits r\u00e9siduels B"
- },
- {
- "name": "Produits r\u00e9siduels A"
- }
- ],
- "name": "PRODUITS R\u00c9SIDUELS EN COURS"
- },
- {
- "children": [
- {
- "name": "Clients - retenues de garantie"
- },
- {
- "children": [
- {
- "name": "Clients - factures \u00e0\u00a0 \u00e9tablir"
- },
- {
- "name": "Cr\u00e9ances sur travaux non encore factur\u00e9s"
- }
- ],
- "name": "Clients - factures \u00e0\u00a0 \u00e9tablir et cr\u00e9ances sur travaux non encore factur\u00e9s"
- },
- {
- "name": "Clients douteux ou litigieux"
- },
- {
- "name": "Clients - effets \u00e0\u00a0 recevoir"
- },
- {
- "name": "Travaux en cours T2"
- },
- {
- "children": [
- {
- "name": "Clients - cat\u00e9gorie A"
- },
- {
- "name": "Clients - cat\u00e9gorie B"
- }
- ],
- "name": "Travaux en cours T1"
- },
- {
- "name": "Autres clients et comptes rattach\u00e9s"
- }
- ],
- "name": "TRAVAUX EN COURS"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats courus et non \u00e9chus \u00e0\u00a0 percevoir"
- },
- {
- "name": "Charges constat\u00e9es d'avance"
- },
- {
- "name": "Comptes transitoires ou d'attente - d\u00e9biteurs"
- },
- {
- "name": "Comptes de r\u00e9partition p\u00e9riodique des charges"
- }
- ],
- "name": "Comptes de r\u00e9gularisation - actif"
- },
- {
- "children": [
- {
- "name": "Autres comptes d'associ\u00e9s d\u00e9biteurs"
- },
- {
- "name": "Associ\u00e9s - comptes d'apport en soci\u00e9t\u00e9"
- },
- {
- "name": "Actionnaires - capital souscrit et appel\u00e9 non vers\u00e9"
- },
- {
- "name": "Comptes courants des associ\u00e9s d\u00e9biteurs"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es aux comptes d'associ\u00e9s"
- },
- {
- "name": "Associ\u00e9s - op\u00e9rations faites en commun"
- }
- ],
- "name": "Produse reziduale"
- },
- {
- "children": [
- {
- "name": "Produits interm\u00e9diaires B"
- },
- {
- "name": "Produits interm\u00e9diaires A"
- },
- {
- "name": "Personnel - autres d\u00e9biteurs"
- }
- ],
- "name": "PRODUITS INTERM\u00c9DIAIRES EN COURS"
- },
- {
- "children": [
- {
- "name": "Produits en cours P2"
- },
- {
- "name": "Produits en cours P1"
- },
- {
- "name": "Rabais, remises et ristournes \u00e0\u00a0 obtenir - avoirs non encore re\u00e7us"
- },
- {
- "name": "Fournisseurs - cr\u00e9ances pour emballages et mat\u00e9riel \u00e0\u00a0 rendre"
- },
- {
- "name": "Autres fournisseurs d\u00e9biteurs"
- }
- ],
- "name": "PRODUITS EN COURS"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances sur cessions d'immobilisations"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es aux autres d\u00e9biteurs"
- },
- {
- "name": "Cr\u00e9ances sur cessions d'\u00e9l\u00e9ments d'actif circulant"
- },
- {
- "name": "Divers d\u00e9biteurs"
- }
- ],
- "name": "Diferente de pret la produse"
- }
- ],
- "name": "PRODUITS EN COURS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Produit en cours P 1",
- "root_type": "Asset"
- },
- {
- "name": "Produit en cours P 2",
- "root_type": "Asset"
- }
- ],
- "name": "MATI\u00c8RES CONSOMMABLES"
- },
- {
- "name": "FOURNITURES DE BUREAU"
- },
- {
- "children": [
- {
- "name": "Emballages \u00e0 usage mixte"
- },
- {
- "name": "Autres emballages"
- },
- {
- "name": "Emballages perdus"
- },
- {
- "name": "Emballages r\u00e9cup\u00e9rables non identifiables"
- }
- ],
- "name": "EMBALLAGES"
- },
- {
- "name": "AUTRES MATI\u00c8RES"
- },
- {
- "name": "FOURNITURES D'ATELIER ET D'USINE"
- },
- {
- "name": "FOURNITURES DE MAGASIN"
- }
- ],
- "name": "AUTRES APPROVISIONNEMENTS"
- },
- {
- "children": [
- {
- "name": "PRODUITS FINIS EN COURS DE ROUTE"
- },
- {
- "name": "AUTRES APPROVISIONNEMENTS EN COURS DE ROUTE"
- },
- {
- "name": "MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES EN COURS DE ROUTE"
- },
- {
- "name": "MARCHANDISES EN COURS DE ROUTE"
- },
- {
- "children": [
- {
- "name": "Stock en d\u00e9p\u00f4t"
- },
- {
- "name": "Stock en consignation"
- }
- ],
- "name": "STOCK EN CONSIGNATION OU EN D\u00c9P\u00d4T"
- },
- {
- "name": "STOCK PROVENANT D'IMMOBILISATIONS MISES HORS SERVICE OU AU REBUT"
- }
- ],
- "name": "STOCKS EN COURS DE ROUTE, EN CONSIGNATION OU EN D\u00c9P\u00d4T"
- },
- {
- "children": [
- {
- "name": "FOURNITURES (A,B)"
- },
- {
- "name": "Marfuri in curs de aprovizionare"
- },
- {
- "children": [
- {
- "name": "Emballages r\u00e9cup\u00e9rables non identifiables",
- "root_type": "Asset"
- },
- {
- "name": "Emballages \u00e0 usage mixte",
- "root_type": "Asset"
- },
- {
- "name": "Emballages perdus",
- "root_type": "Asset"
- }
- ],
- "name": "Animale in curs de aprovizionare"
- },
- {
- "children": [
- {
- "name": "Mati\u00e8re (ou groupe) D",
- "root_type": "Asset"
- },
- {
- "name": "Mati\u00e8re (ou groupe) C",
- "root_type": "Asset"
- }
- ],
- "name": "MATI\u00c8RES A"
- },
- {
- "children": [
- {
- "name": "Combustibles",
- "root_type": "Asset"
- },
- {
- "name": "Produits d'entretien",
- "root_type": "Asset"
- },
- {
- "name": "Fournitures de bureau",
- "root_type": "Asset"
- },
- {
- "name": "Fournitures de magasin",
- "root_type": "Asset"
- },
- {
- "name": "Fournitures d'atelier et d usine",
- "root_type": "Asset"
- }
- ],
- "name": "MATI\u00c8RES B"
- },
- {
- "name": "Ambalaje in curs de aprovizionare"
- }
- ],
- "name": "MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Marchandises A2"
- },
- {
- "name": "Marchandises A1"
- },
- {
- "name": "Marchandises en cours de route"
- },
- {
- "name": "Autres marchandises"
- }
- ],
- "name": "MARCHANDISES A"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Biens r\u00e9siduels en cours"
- },
- {
- "name": "Biens interm\u00e9diaires en cours"
- },
- {
- "name": "Biens produits en cours"
- }
- ],
- "name": "Biens en cours"
- },
- {
- "name": "Autres produits en cours"
- },
- {
- "children": [
- {
- "name": "\u00c9tudes en cours"
- },
- {
- "name": "Prestations en cours"
- },
- {
- "name": "Travaux en cours"
- }
- ],
- "name": "Services en cours"
- }
- ],
- "name": "Produits en cours"
- },
- {
- "children": [
- {
- "name": "Produits finis (groupe B)"
- },
- {
- "name": "Produits finis (groupe A)"
- },
- {
- "name": "Produits finis en cours de route"
- },
- {
- "name": "Autres produits finis"
- }
- ],
- "name": "Produits finis"
- },
- {
- "name": "MARCHANDISES HORS ACTIVIT\u00c9S ORDINAIRES (H.A.O.)"
- },
- {
- "children": [
- {
- "name": "Autres mati\u00e8res et fournitures consommables"
- },
- {
- "name": "Mati\u00e8res et fournitures consommables en cours de route"
- },
- {
- "children": [
- {
- "name": "Emballages perdus"
- },
- {
- "name": "Emballages \u00e0\u00a0 usage mixte"
- },
- {
- "name": "Emballages r\u00e9cup\u00e9rables non identifiables"
- }
- ],
- "name": "Emballages"
- },
- {
- "children": [
- {
- "name": "Mati\u00e8res premi\u00e8res (groupe B)"
- },
- {
- "name": "Mati\u00e8res premi\u00e8res (groupe A)"
- }
- ],
- "name": "Marchandises B1"
- },
- {
- "children": [
- {
- "name": "Fournitures de magasin"
- },
- {
- "name": "Fournitures de bureau"
- },
- {
- "name": "Produits d'entretien"
- },
- {
- "name": "Mati\u00e8res consommables (groupe B)"
- },
- {
- "name": "Mati\u00e8res consommables (groupe A)"
- },
- {
- "name": "Fournitures d'atelier et d'usine"
- },
- {
- "name": "Combustibles"
- }
- ],
- "name": "Marchandises B2"
- }
- ],
- "name": "MARCHANDISES B"
- },
- {
- "children": [
- {
- "name": "Autres produits interm\u00e9diaires et produits r\u00e9siduels"
- },
- {
- "children": [
- {
- "name": "D\u00e9chets"
- },
- {
- "name": "Mati\u00e8res de r\u00e9cup\u00e9ration"
- },
- {
- "name": "Rebuts"
- }
- ],
- "name": "Produits r\u00e9siduels (ou mati\u00e8res de r\u00e9cup\u00e9ration)"
- },
- {
- "children": [
- {
- "name": "Produits interm\u00e9diaires (groupe A)"
- },
- {
- "name": "Produits interm\u00e9diaires (groupe B)"
- }
- ],
- "name": "Produits interm\u00e9diaires"
- }
- ],
- "name": "Produits interm\u00e9diaires et produits r\u00e9siduels"
- },
- {
- "name": "Fournitures A, B, C, ..",
- "root_type": "Asset"
- }
- ],
- "name": "MARCHANDISES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Produits interm\u00e9diaires A"
- },
- {
- "name": "Produits interm\u00e9diaires B"
- }
- ],
- "name": "PRODUITS INTERM\u00c9DIAIRES"
- },
- {
- "name": "Diferente de pret la marfuri"
- },
- {
- "children": [
- {
- "name": "D\u00e9chets"
- },
- {
- "name": "Rebuts"
- },
- {
- "name": "Mati\u00e8res de R\u00e9cup\u00e9ration"
- }
- ],
- "name": "PRODUITS R\u00c9SIDUELS"
- },
- {
- "children": [
- {
- "name": "Diminution des cr\u00e9ances circulantes"
- },
- {
- "name": "Augmentation des dettes circulantes"
- }
- ],
- "name": "\u00c9cart de conversion - Actif (\u00e9l\u00e9ments circulant)"
- }
- ],
- "name": "PRODUITS INTERM\u00c9DIAIRES ET R\u00c9SIDUELS"
- }
- ],
- "name": "Comptes de stocks et d'en-cours"
- }
- ],
- "name": "Comptes de bilan"
- },
- {
- "name": "COMPTES DE RESULTATS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Giruri si garantii acordate"
- },
- {
- "name": "Alte angajamente acordate "
- }
- ],
- "name": "Angajamente acordate"
- },
- {
- "name": "Certificate de emisii de gaze cu efect de sera"
- },
- {
- "children": [
- {
- "name": "Valori materiale primite in pastrare sau custodie"
- },
- {
- "name": "Bunuri publice primite in administrare, concesiune si cu chirie"
- },
- {
- "name": "Alte valori in afara bilantului"
- },
- {
- "name": "Debitori scosi din activ, urmariti in continuare"
- },
- {
- "name": "Efecte scontate neajunse la scadenta"
- },
- {
- "name": "Valori materiale primite spre prelucrare sau reparare"
- },
- {
- "name": "Stocuri de natura obiectelor de inventar date in folosinta"
- },
- {
- "name": "Redevente, locatii de gestiune, chirii si alte datorii asimilate"
- },
- {
- "name": "Imobilizari corporale luate cu chirie"
- }
- ],
- "name": "Alte conturi in afara bilantului"
- },
- {
- "name": "Datorii contingente"
- },
- {
- "children": [
- {
- "name": "Alte angajamente primite"
- },
- {
- "name": "Giruri si garantii primite"
- }
- ],
- "name": "Angajamente primite"
- },
- {
- "children": [
- {
- "name": "Amortizarea aferenta gradului de neutilizare a mijloacelor fixe "
- }
- ],
- "name": "Amortizarea aferenta gradului de neutilizare a mijloacelor fixe"
- },
- {
- "children": [
- {
- "name": "Dobanzi de incasat"
- },
- {
- "name": "Dobanzi de platit"
- }
- ],
- "name": "Dobanzi aferente contractelor de leasing si altor contracte asimilate, neajunse la scadenta"
- },
- {
- "name": "Active contingente"
- }
- ],
- "name": "CONTURI IN AFARA BILANTULUI"
- }
- ],
- "name": "CONTURI SPECIALE"
- },
- {
- "name": "CONTURI DE GESTIUNE"
- }
- ],
- "name": "Conturi in afara bilantului"
- },
- {
- "children": [
- {
- "name": "COMPTES DE PRODUITS"
- },
- {
- "name": "COMPTES DE CHARGES"
- }
- ],
- "name": "COMPTES DE GESTION"
- },
- {
- "children": [
- {
- "name": "Comptes de produits"
- },
- {
- "name": "Comptes de charges"
- }
- ],
- "name": "Comptes de gestion"
- },
- {
- "children": [
- {
- "name": "Comptes financiers"
- },
- {
- "name": "Comptes de tiers"
- },
- {
- "name": "Comptes de capitaux"
- },
- {
- "name": "Comptes de stocks et d'en-cours"
- },
- {
- "name": "Comptes d'immobilisations"
- }
- ],
- "name": "Comptes de bilan"
- },
- {
- "children": [
- {
- "name": "COMPTES D'ECARTS SUR COUTS PREETABLIS"
- },
- {
- "children": [
- {
- "name": "Costul productiei de executie"
- },
- {
- "name": "Costul productiei obtinute"
- }
- ],
- "name": "COMPTES DE RECLASSEMENTS"
- },
- {
- "name": "COMPTES DE RESULTATS"
- },
- {
- "name": "COMPTES DE LIAISONS INTERNES"
- },
- {
- "name": "COMPTES DE CO\u00dbTS"
- },
- {
- "name": "COMPTES DE DIFFERENCES DE TRAITEMENT COMPTABLE\n "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Divers engagements obtenus"
- },
- {
- "name": "Abandons de cr\u00e9ances conditionnels"
- },
- {
- "name": "Ventes avec clause de r\u00e9serve de propri\u00e9t\u00e9"
- }
- ],
- "name": "AUTRES ENGAGEMENTS OBTENUS"
- },
- {
- "children": [
- {
- "name": "Autres engagements de financement obtenus"
- },
- {
- "name": "Facilit\u00e9s de financement renouvelables"
- },
- {
- "name": "Emprunts restant \u00e0 encaisser"
- },
- {
- "name": " Facilit\u00e9s d'\u00e9mission"
- },
- {
- "name": "Cr\u00e9dits confirm\u00e9s obtenus"
- }
- ],
- "name": "ENGAGEMENTS DE FINANCEMENT OBTENUS"
- },
- {
- "children": [
- {
- "name": "Commandes fermes des clients"
- },
- {
- "name": "Achats de marchandises \u00e0 terme"
- },
- {
- "name": "Achats \u00e0 terme de devises"
- },
- {
- "name": "Autres engagements r\u00e9ciproques"
- }
- ],
- "name": "ENGAGEMENTS R\u00c9CIPROQUES"
- },
- {
- "children": [
- {
- "name": "Avals accord\u00e9s"
- },
- {
- "name": "Cautions, garanties accord\u00e9es"
- },
- {
- "name": "Effets endoss\u00e9s par l'entreprise"
- },
- {
- "name": "Autres garanties accord\u00e9es"
- },
- {
- "name": "Hypoth\u00e8ques accord\u00e9es"
- }
- ],
- "name": "ENGAGEMENTS DE GARANTIE ACCORD\u00c9S"
- },
- {
- "children": [
- {
- "name": "Effets endoss\u00e9s par des tiers"
- },
- {
- "name": "Hypoth\u00e8ques obtenues"
- },
- {
- "name": "Autres garanties obtenues"
- },
- {
- "name": "Cautions, garanties obtenues"
- },
- {
- "name": "Avals obtenus"
- }
- ],
- "name": "ENGAGEMENTS DE GARANTIE OBTENUS"
- },
- {
- "children": [
- {
- "name": "Achats avec clause de r\u00e9serve de propri\u00e9t\u00e9"
- },
- {
- "name": "Divers engagements accord\u00e9s"
- },
- {
- "name": "Annulations conditionnelles de dettes"
- },
- {
- "name": "Engagements de retraite"
- }
- ],
- "name": "AUTRES ENGAGEMENTS ACCORD\u00c9S"
- },
- {
- "children": [
- {
- "name": "Commandes fermes aux fournisseurs"
- },
- {
- "name": "Ventes de marchandises \u00e0 terme"
- },
- {
- "name": "Autres engagements r\u00e9ciproques"
- },
- {
- "name": "Ventes \u00e0 terme de devises"
- }
- ],
- "name": "ENGAGEMENTS R\u00c9CIPROQUES"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9dits accord\u00e9s non d\u00e9caiss\u00e9s"
- },
- {
- "name": "Autres engagements de financement accord\u00e9s"
- }
- ],
- "name": "ENGAGEMENTS DE FINANCEMENT ACCORD\u00c9S"
- }
- ],
- "name": "ENGAGEMENTS OBTENUS ET ENGAGEMENTS ACCORD\u00c9S"
- },
- {
- "children": [
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS ACCORD\u00c9S, 905 \u00e0 908\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS ACCORD\u00c9S, 905 \u00e0 908\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 \u00e0 904\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 \u00e0 904\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS ACCORD\u00c9S, 905 \u00e0 908\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 \u00e0 904\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS ACCORD\u00c9S, 905 \u00e0 908\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 \u00e0 904\n "
- }
- ],
- "name": "CONTREPARTIES DES ENGAGEMENTS"
- },
- {
- "name": "COMPTES DE STOCKS"
- },
- {
- "children": [
- {
- "name": "Cheltuieli generale de administratie"
- },
- {
- "name": "Cheltuieli indirecte de productie"
- },
- {
- "name": "Cheltuielile activitatii de baza"
- },
- {
- "name": "Cheltuieli de desfacere"
- },
- {
- "name": "Cheltuielile activitatilor auxiliare"
- }
- ],
- "name": "COMPTES REFLECHIS"
- }
- ],
- "name": "Comptes des engagements hors bilan et comptabilit\u00e9 analytique"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Dotations aux amortissements des immobilisations incorporelles",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Immobilisations corporelles",
- "root_type": "Expense"
- },
- {
- "name": "Immobilisations incorporelles",
- "root_type": "Expense"
- }
- ],
- "name": "Dotations pour d\u00e9pr\u00e9ciations des immobilisations incorporelles et corporelles"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances",
- "root_type": "Expense"
- },
- {
- "name": "Stocks et en-cours",
- "root_type": "Expense"
- }
- ],
- "name": "Dotations aux provisions pour d\u00e9pr\u00e9ciation des actifs circulants"
- },
- {
- "children": [
- {
- "name": "Immobilisations corporelles",
- "root_type": "Expense"
- },
- {
- "name": "Immobilisations incorporelles",
- "root_type": "Expense"
- }
- ],
- "name": "Dotations aux amortissements des charges immobilis\u00e9es",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux amortissements des immobilisations corporelles",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux provisions pour risques et charges d'exploitation",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli de exploatare privind ajustarile pentru deprecierea activelor circulante",
- "root_type": "Expense"
- }
- ],
- "name": "DOTATIONS AUX AMORTISSEMENTS D'EXPLOITATION",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Dotations aux amortissements des primes de remboursement des obligations",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux provisions pour risques et charges financiers",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli financiare privind amortizarea primelor de rambursare a obligatiunilor",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli financiare privind ajustarile pentru pierderea de valoare a imobilizarilor financiare",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Immobilisations financi\u00e8res",
- "root_type": "Expense"
- },
- {
- "name": "Valeurs mobili\u00e8res de placement",
- "root_type": "Expense"
- }
- ],
- "name": "Dotations aux d\u00e9pr\u00e9ciation des \u00e9l\u00e9ments financiers"
- },
- {
- "name": "Cheltuieli financiare privind ajustarile pentru pierderea de valoare a activelor circulante",
- "root_type": "Expense"
- }
- ],
- "name": "Cheltuieli financiare privind amortizarile si ajustarile pentru pierdere de valoare"
- },
- {
- "children": [
- {
- "name": "Dotations aux provisions r\u00e9glement\u00e9es (stocks)",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux amortissements exceptionnels des immobilisations",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Amortissements d\u00e9rogatoires",
- "root_type": "Expense"
- }
- ],
- "name": "Dotations aux amortissements des primes de remboursement des obligations",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux d\u00e9pr\u00e9ciations exceptionnelles",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux provisions exceptionnelles",
- "root_type": "Expense"
- },
- {
- "name": "Autres dotations aux amortissements \u00e0 caract\u00e8re financier",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux autres provisions r\u00e9glement\u00e9es",
- "root_type": "Expense"
- }
- ],
- "name": "DOTATIONS AUX AMORTISSEMENTS \u00c0 CARACT\u00c8RE FINANCIER",
- "root_type": "Expense"
- }
- ],
- "name": "DOTATIONS AUX AMORTISSEMENTS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "QUOTE-PART DE R\u00c9SULTAT ANNUL\u00c9E SUR EX\u00c9CUTION PARTIELLE DE CONTRATS PLURI-EXERCICES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances des exercices ant\u00e9rieurs",
- "root_type": "Expense"
- },
- {
- "name": "Cr\u00e9ances de l'exercice",
- "root_type": "Expense"
- }
- ],
- "name": "VALEUR COMPTABLE DES CESSIONS COURANTES D'IMMOBILISATIONS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)",
- "root_type": "Expense"
- },
- {
- "name": "Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)",
- "root_type": "Expense"
- }
- ],
- "name": "QUOTE-PART DE R\u00c9SULTAT SUR OP\u00c9RATIONS FAITES EN COMMUN",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Autres charges provisionn\u00e9es",
- "root_type": "Expense"
- },
- {
- "name": "sur stocks",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "D.N.C. aux provisions pour risques et charges durables"
- },
- {
- "name": "D.N.C. aux provisions pour risques et charges momentan\u00e9s"
- }
- ],
- "name": "Dotations non courantes aux provisions pour risques et charges"
- },
- {
- "children": [
- {
- "name": "D.N.C. pour plus-values en instance d'imposition"
- },
- {
- "name": "D.N.C. pour reconstitution de gisements"
- },
- {
- "name": "D.N.C. pour acquisition et construction de logements"
- },
- {
- "name": "D.N.C. pour investissements"
- },
- {
- "name": "D.N.C. pour amortissements d\u00e9rogatoires"
- }
- ],
- "name": "sur cr\u00e9ances",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "D.N.C. aux provisions pour d\u00e9pr\u00e9ciation de l'actif circulant"
- },
- {
- "name": "D.N.C. aux provisions pour d\u00e9pr\u00e9ciation de l'actif immobilis\u00e9"
- }
- ],
- "name": "Dotations non courantes aux provisions pour d\u00e9pr\u00e9ciation"
- },
- {
- "children": [
- {
- "name": "D.A.E. de l'immobilisation en non-valeurs"
- },
- {
- "name": "D.A.E. des immobilisations incorporelles"
- },
- {
- "name": "D.A.E. des immobilisations corporelles"
- }
- ],
- "name": "sur risques \u00e0 court terme",
- "root_type": "Expense"
- }
- ],
- "name": "CHARGES PROVISIONN\u00c9ES D'EXPLOITATION",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Alte cheltuieli de exploatare",
- "root_type": "Expense"
- },
- {
- "name": "Cr\u00e9ances devenues irr\u00e9couvrables"
- },
- {
- "children": [
- {
- "name": "Dons"
- },
- {
- "name": "Lots"
- },
- {
- "name": "Lib\u00e9ralit\u00e9s"
- }
- ],
- "name": "Dons, lib\u00e9ralit\u00e9s et lots"
- },
- {
- "name": "Dons",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9nalit\u00e9s et amendes fiscales"
- },
- {
- "name": "P\u00e9nalit\u00e9s et amendes p\u00e9nales"
- }
- ],
- "name": "M\u00e9c\u00e9nat",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "D\u00e9dits"
- },
- {
- "name": "P\u00e9nalit\u00e9s sur march\u00e9s"
- }
- ],
- "name": "Jetons de pr\u00e9sence et autres r\u00e9mun\u00e9rations d'administrateurs",
- "root_type": "Expense"
- }
- ],
- "name": "CHARGES DIVERSES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Quote-part de perte support\u00e9e (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)",
- "root_type": "Expense"
- },
- {
- "name": "Quote-part de b\u00e9n\u00e9fice transf\u00e9r\u00e9e (comptabilit\u00e9 du g\u00e9rant)",
- "root_type": "Expense"
- }
- ],
- "name": "Quotes-parts de r\u00e9sultat sur op\u00e9rations faites en commun"
- },
- {
- "children": [
- {
- "name": "Subventions accord\u00e9es de l'exercice"
- },
- {
- "name": "Subventions accord\u00e9es des exercices ant\u00e9rieurs"
- }
- ],
- "name": "Subventions accord\u00e9es"
- },
- {
- "children": [
- {
- "name": "VNA des immobilisations c\u00e9d\u00e9es des exercices ant\u00e9rieurs"
- },
- {
- "name": "Clients",
- "root_type": "Expense"
- },
- {
- "name": "VNA des immobilisations corporelles c\u00e9d\u00e9es"
- },
- {
- "name": "VNA des immobilisations incorporelles c\u00e9d\u00e9es"
- },
- {
- "name": "Autres d\u00e9biteurs",
- "root_type": "Expense"
- },
- {
- "name": "VNA provisions des immobilisations financi\u00e8res c\u00e9d\u00e9es (droits de propri\u00e9t\u00e9)"
- },
- {
- "name": "Droits d'auteur et de reproduction",
- "root_type": "Expense"
- }
- ],
- "name": "PERTES SUR CR\u00c9ANCES CLIENTS ET AUTRES D\u00c9BITEURS",
- "root_type": "Expense"
- }
- ],
- "name": "AUTRES CHARGES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "M\u00e9decine du travail pharmacie",
- "root_type": "Expense"
- },
- {
- "name": "Autres amendes p\u00e9nales et fiscales",
- "root_type": "Expense"
- },
- {
- "name": "P\u00e9nalit\u00e9s d'assiette, imp\u00f4ts indirects",
- "root_type": "Expense"
- },
- {
- "name": "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs",
- "root_type": "Expense"
- },
- {
- "name": "P\u00e9nalit\u00e9s d'assiette, imp\u00f4ts directs",
- "root_type": "Expense"
- },
- {
- "name": "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00c9NALIT\u00c9S ET AMENDES FISCALES",
- "root_type": "Expense"
- },
- {
- "name": "AUTRES IMP\u00d4TS ET TAXES",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli cu tichetele de masa acordate salariatilor",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Autres imp\u00f4ts et taxes directs",
- "root_type": "Expense"
- },
- {
- "name": "Taxes d'apprentissage",
- "root_type": "Expense"
- },
- {
- "name": "Patentes, licences et taxes annexes",
- "root_type": "Expense"
- },
- {
- "name": "Taxes sur appointements et salaires",
- "root_type": "Expense"
- },
- {
- "name": "Formation professionnelle continue",
- "root_type": "Expense"
- },
- {
- "name": "Imp\u00f4ts fonciers et taxes annexes",
- "root_type": "Expense"
- }
- ],
- "name": "IMP\u00d4TS ET TAXES DIRECTS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Droits de mutation",
- "root_type": "Expense"
- },
- {
- "name": "Autres droits",
- "root_type": "Expense"
- },
- {
- "name": "Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9",
- "root_type": "Expense"
- },
- {
- "name": "Droits de timbre",
- "root_type": "Expense"
- },
- {
- "name": "Vignettes",
- "root_type": "Expense"
- }
- ],
- "name": "DROITS D'ENREGISTREMENT",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli cu renumerarea in instrumente de capitaluri proprii",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Contributia unitatii la asigurarile sociale",
- "root_type": "Expense"
- },
- {
- "name": "Contributia unitatii pentru ajutorul de somaj",
- "root_type": "Expense"
- },
- {
- "name": "Contributia angajatorului pentru asigurarile sociale de sanatate",
- "root_type": "Expense"
- },
- {
- "name": "Contributia unitatii la fondul de garantare",
- "root_type": "Expense"
- },
- {
- "name": "Contributia unitatii la fondul de concedii medicale",
- "root_type": "Expense"
- },
- {
- "name": "Contributia unitatii la schemele de pensii facultative",
- "root_type": "Expense"
- },
- {
- "name": "Alte cheltuieli privind asigurarile si protectia sociala",
- "root_type": "Expense"
- },
- {
- "name": "Contributia unitatii la primele de asigurare voluntara de sanatate",
- "root_type": "Expense"
- }
- ],
- "name": "IMP\u00d4TS ET TAXES INDIRECTS",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli cu primele reprezentand participarea personalului la profit",
- "root_type": "Expense"
- }
- ],
- "name": "IMP\u00d4TS ET TAXES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "PERTES SUR CESSIONS DE TITRES DE PLACEMENT",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Charges exceptionnelles diverses",
- "root_type": "Expense"
- },
- {
- "name": "sur instruments de tr\u00e9sorerie",
- "root_type": "Expense"
- },
- {
- "name": "sur rentes viag\u00e8res",
- "root_type": "Expense"
- },
- {
- "name": "sur op\u00e9rations financi\u00e8res",
- "root_type": "Expense"
- },
- {
- "name": "Malis provenant du rachat par l'entreprise d'actions et obligations \u00e9mises par elle-m\u00eame",
- "root_type": "Expense"
- }
- ],
- "name": "PERTES SUR RISQUES FINANCIERS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats sur dettes commerciales",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats sur obligations cautionn\u00e9es",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats sur dettes diverses",
- "root_type": "Expense"
- },
- {
- "name": "Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs",
- "root_type": "Expense"
- },
- {
- "name": "Comptes courants bloqu\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de tr\u00e9sorerie et d\u2019escompte",
- "root_type": "Expense"
- }
- ],
- "name": "AUTRES INT\u00c9R\u00caTS",
- "root_type": "Expense"
- },
- {
- "name": "PERTES DE CHANGE",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Autres charges provisionn\u00e9es financi\u00e8res",
- "root_type": "Expense"
- },
- {
- "name": "sur titres de placement",
- "root_type": "Expense"
- },
- {
- "name": "sur risques financiers",
- "root_type": "Expense"
- }
- ],
- "name": "CHARGES PROVISIONN\u00c9ES FINANCI\u00c8RES",
- "root_type": "Expense"
- },
- {
- "name": "ESCOMPTES ACCORD\u00c9S",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats dans loyers de cr\u00e9dit-bail immobilier",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats dans loyers des autres contrats",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats dans loyers de cr\u00e9dit-bail mobilier",
- "root_type": "Expense"
- }
- ],
- "name": "INT\u00c9R\u00caTS DANS LOYERS DE CR\u00c9DIT-BAIL ET CONTRATS ASSIMIL\u00c9S",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances devenues irr\u00e9couvrables dans l'exercice",
- "root_type": "Expense"
- },
- {
- "name": "Subventions accord\u00e9es",
- "root_type": "Expense"
- },
- {
- "name": "Emprunts obligataires",
- "root_type": "Expense"
- },
- {
- "name": "Rappels d'imp\u00f4ts (autres qu'imp\u00f4ts sur les b\u00e9n\u00e9fices)",
- "root_type": "Expense"
- },
- {
- "name": "Dettes li\u00e9es \u00e0 des participations",
- "root_type": "Expense"
- },
- {
- "name": "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit",
- "root_type": "Expense"
- },
- {
- "name": "Autres charges exceptionnelles sur op\u00e9ration de gestion",
- "root_type": "Expense"
- }
- ],
- "name": "INT\u00c9R\u00caTS DES EMPRUNTS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Imposition minimale annuelle des soci\u00e9t\u00e9s"
- },
- {
- "name": "Imp\u00f4ts sur les b\u00e9n\u00e9fices"
- },
- {
- "name": "Rappels et d\u00e9gr\u00e8vements d'imp\u00f4ts sur les r\u00e9sultats"
- }
- ],
- "name": "Imp\u00f4ts sur les r\u00e9sultats"
- },
- {
- "children": [
- {
- "name": "Immobilisations incorporelles",
- "root_type": "Expense"
- },
- {
- "name": "Autres \u00e9l\u00e9ments d'actif",
- "root_type": "Expense"
- },
- {
- "name": "Immobilisations corporelles",
- "root_type": "Expense"
- },
- {
- "name": "Immobilisations financi\u00e8res",
- "root_type": "Expense"
- }
- ],
- "name": "ESCOMPTES DES EFFETS DE COMMERCE",
- "root_type": "Expense"
- }
- ],
- "name": "FRAIS FINANCIERS ET CHARGES ASSIMIL\u00c9ES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "D.E. aux amortissements des exercices ant\u00e9rieurs"
- },
- {
- "name": "D.E. aux provisions des exercices ant\u00e9rieurs"
- }
- ],
- "name": "Dotations d'exploitation des exercices ant\u00e9rieurs"
- },
- {
- "children": [
- {
- "name": "D.E.P. pour d\u00e9pr\u00e9ciation des immobilisations incorporelles"
- },
- {
- "name": "D.E.P. pour d\u00e9pr\u00e9ciation des immobilisations corporelles"
- }
- ],
- "name": "Dotations d'exploitation aux provisions pour d\u00e9pr\u00e9ciation des immobilisations"
- },
- {
- "children": [
- {
- "name": "D.E.P. pour d\u00e9pr\u00e9ciation des stocks"
- },
- {
- "name": "D.E.P. pour d\u00e9pr\u00e9ciation des cr\u00e9ances de l'actif circulant"
- }
- ],
- "name": "Dotations d'exploitation aux provisions pour d\u00e9pr\u00e9ciations de l'actif circulant"
- },
- {
- "children": [
- {
- "name": "D.E.P. pour risques et charges durables"
- },
- {
- "name": "D.E.P. pour risques et charges momentan\u00e9s"
- }
- ],
- "name": "Dotations d'exploitation aux provisions pour risques et charges"
- },
- {
- "children": [
- {
- "name": "D.E.A. des frais pr\u00e9liminaires"
- },
- {
- "name": "D.E.A. des charges \u00e0\u00a0 r\u00e9partir"
- }
- ],
- "name": "Dotations d'exploitation aux amortissements de l'immobilisation en non valeur"
- },
- {
- "children": [
- {
- "name": "D.E.A. des mobiliers, mat\u00e9riels de bureau et am\u00e9nagements divers"
- },
- {
- "name": "D.E.A. du mat\u00e9riel de transport"
- },
- {
- "name": "D.E.A. des autres immobilisations corporelles"
- },
- {
- "name": "D.E.A. des terrains"
- },
- {
- "name": "D.E.A. des installations techniques, mat\u00e9riel et outillage"
- },
- {
- "name": "D.E.A. des constructions"
- }
- ],
- "name": "Dotations d'exploitation aux amortissements des immobilisations corporelles"
- },
- {
- "children": [
- {
- "name": "D.E.A. des autres immobilisations incorporelles"
- },
- {
- "name": "D.E.A. de l'immobilisation en recherche et d\u00e9veloppement"
- },
- {
- "name": "D.E.A. du fonds commercial"
- },
- {
- "name": "D.E.A. des brevets, marques, droits et valeurs similaires"
- }
- ],
- "name": "Dotations d'exploitation aux amortissements des immobilisations incorporelles"
- }
- ],
- "name": "Dotations d'exploitation"
- },
- {
- "children": [
- {
- "name": "Autres charges d'exploitation des exercices ant\u00e9rieurs"
- },
- {
- "name": "Transports administratifs",
- "root_type": "Expense"
- },
- {
- "name": "Voyages et d\u00e9placements",
- "root_type": "Expense"
- },
- {
- "name": "Transports entre \u00e9tablissements ou chantiers",
- "root_type": "Expense"
- },
- {
- "name": "Transfert de profits sur op\u00e9rations faites en commun"
- },
- {
- "name": "Pertes sur op\u00e9rations faites en commun"
- }
- ],
- "name": "AUTRES FRAIS DE TRANSPORT",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Achats de marchandises \"groupe A\""
- },
- {
- "name": "Achats de marchandises \"groupe B\""
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur achats de marchandises"
- },
- {
- "name": "Achats revendus de marchandises des exercices ant\u00e9rieurs"
- },
- {
- "name": "Variation de stocks de marchandises"
- }
- ],
- "name": "TRANSPORTS SUR ACHATS()",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Honoraires"
- },
- {
- "name": "Commissions et courtages"
- },
- {
- "name": "Frais d'actes et de contentieux"
- }
- ],
- "name": "R\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires"
- },
- {
- "children": [
- {
- "name": "Assurances - Mat\u00e9riel de transport"
- },
- {
- "name": "Assurances multirisque (vol, incendie,R,C,)"
- },
- {
- "name": "Autres assurances"
- },
- {
- "name": "Assurances - risques d'exploitation"
- }
- ],
- "name": "Primes d'assurances"
- },
- {
- "children": [
- {
- "name": "Autres redevances"
- },
- {
- "name": "Redevances pour brevets"
- }
- ],
- "name": "Redevances pour brevets, marques, droits et valeurs similaires"
- },
- {
- "children": [
- {
- "name": "R\u00e9mun\u00e9rations du personnel occasionnel"
- },
- {
- "name": "R\u00e9mun\u00e9rations du personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0\u00a0 l'entreprise"
- },
- {
- "name": "R\u00e9mun\u00e9rations du personnel int\u00e9rimaire"
- }
- ],
- "name": "R\u00e9mun\u00e9rations du personnel ext\u00e9rieur \u00e0\u00a0 l'entreprise"
- },
- {
- "children": [
- {
- "name": "Maintenance"
- },
- {
- "name": "Entretien et r\u00e9parations des biens immobiliers"
- },
- {
- "name": "Entretien et r\u00e9parations des biens mobiliers"
- }
- ],
- "name": "Entretien et r\u00e9parations"
- },
- {
- "children": [
- {
- "name": "Redevances de cr\u00e9dit-bail - mobilier et mat\u00e9riel"
- }
- ],
- "name": "Redevances de cr\u00e9dit-bail"
- },
- {
- "children": [
- {
- "name": "Locations de constructions"
- },
- {
- "name": "Locations et charges locatives diverses"
- },
- {
- "name": "Locations de terrains"
- },
- {
- "name": "Malis sur emballages rendus"
- },
- {
- "name": "Locations de mat\u00e9riel de transport"
- },
- {
- "name": "Locations de mat\u00e9riel informatique"
- },
- {
- "name": "Locations de mobilier et de mat\u00e9riel de bureau"
- },
- {
- "name": "Locations de mat\u00e9riel et d'outillage"
- }
- ],
- "name": "Locations et charges locatives"
- }
- ],
- "name": "TRANSPORTS POUR LE COMPTE DE TIERS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Rabais, remises et ristournes obtenus sur achats de travaux, \u00e9tudes et prestations de service"
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur achats de mati\u00e8res et fournitures consommables"
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur achats des emballages"
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur achats de mati\u00e8res premi\u00e8res"
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur achats de mati\u00e8res et fournitures des exercices ant\u00e9rieurs"
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur achats non stock\u00e9s"
- }
- ],
- "name": "Rabais, remises et ristournes obtenus sur achats consomm\u00e9s de mati\u00e8res et fournitures"
- },
- {
- "children": [
- {
- "name": "Variation des stocks des emballages"
- },
- {
- "name": "Variation des stocks de mati\u00e8res et fournitures consommables"
- },
- {
- "name": "Variation des stocks de mati\u00e8res premi\u00e8res"
- }
- ],
- "name": "Variation des stocks de mati\u00e8res et fournitures"
- },
- {
- "children": [
- {
- "name": "Achats de fournitures d'entretien"
- },
- {
- "name": "Achats de fournitures non stockables (eau, \u00e9lectricit\u00e9,,)"
- },
- {
- "name": "Achats de fournitures de bureau"
- },
- {
- "name": "Achats de petit outillage et petit \u00e9quipement"
- }
- ],
- "name": "Achats non stock\u00e9s de mati\u00e8res et fournitures"
- },
- {
- "children": [
- {
- "name": "Achats des prestations de service"
- },
- {
- "name": "Achats des \u00e9tudes"
- },
- {
- "name": "Achats des travaux"
- }
- ],
- "name": "Achats de travaux, \u00e9tudes et prestations de service"
- },
- {
- "children": [
- {
- "name": "Achats d'emballages perdus"
- },
- {
- "name": "Achats d'emballages r\u00e9cup\u00e9rables non identifiables"
- },
- {
- "name": "Achats d'emballages \u00e0\u00a0 usage mixte"
- }
- ],
- "name": "Achats d'emballages"
- },
- {
- "children": [
- {
- "name": "Achats de mati\u00e8res et fournitures B"
- },
- {
- "name": "Achats de combustibles"
- },
- {
- "name": "Achats de mati\u00e8res et fournitures A"
- },
- {
- "name": "Achats de fournitures de bureau"
- },
- {
- "name": "Achats de fournitures d'atelier et d'usine"
- },
- {
- "name": "Achats de produits d'entretien"
- },
- {
- "name": "Achats de fournitures de magasin"
- }
- ],
- "name": "Achats de mati\u00e8res et fournitures consommables"
- },
- {
- "name": "Achats de mati\u00e8res et de fournitures des exercices ant\u00e9rieurs"
- },
- {
- "children": [
- {
- "name": "Achats de mati\u00e8res premi\u00e8res B"
- },
- {
- "name": "Achats de mati\u00e8res premi\u00e8res A"
- }
- ],
- "name": "Achats de mati\u00e8res premi\u00e8res"
- }
- ],
- "name": "TRANSPORTS SUR VENTES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Dons"
- },
- {
- "name": "Cotisations"
- }
- ],
- "name": "Cotisations et dons"
- },
- {
- "children": [
- {
- "name": "Frais sur effets de commerce"
- },
- {
- "name": "Frais d'achat et de vente des titres"
- },
- {
- "name": "Frais et commissions sur services bancaires"
- }
- ],
- "name": "Services bancaires"
- },
- {
- "children": [
- {
- "name": "Autres transports"
- },
- {
- "name": "Transports sur ventes"
- },
- {
- "name": "Transports du personnel"
- },
- {
- "name": "Transports sur achats"
- }
- ],
- "name": "Transports"
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur autres charges externes"
- },
- {
- "children": [
- {
- "name": "Frais de t\u00e9l\u00e9phone"
- },
- {
- "name": "Frais de t\u00e9lex et de t\u00e9l\u00e9grammes"
- },
- {
- "name": "Frais postaux"
- }
- ],
- "name": "Frais postaux et frais de t\u00e9l\u00e9communication"
- },
- {
- "children": [
- {
- "name": "Documentation g\u00e9n\u00e9rale"
- },
- {
- "name": "Recherches"
- },
- {
- "name": "Documentation technique"
- },
- {
- "name": "\u00c9tudes g\u00e9n\u00e9rales"
- }
- ],
- "name": "\u00c9tudes, recherches et documentation"
- },
- {
- "name": "Autres charges externes des exercices ant\u00e9rieurs"
- },
- {
- "children": [
- {
- "name": "Foires et expositions"
- },
- {
- "name": "Publications"
- },
- {
- "name": "Cadeaux \u00e0\u00a0 la client\u00e8le"
- },
- {
- "name": "Primes de publicit\u00e9"
- },
- {
- "name": "\u00c9chantillons, catalogues et imprim\u00e9s publicitaires"
- },
- {
- "name": "Annonces et insertions"
- },
- {
- "name": "Autres charges de publicit\u00e9 et relations publiques"
- }
- ],
- "name": "Publicit\u00e9, publications et relations publiques"
- },
- {
- "children": [
- {
- "name": "Missions"
- },
- {
- "name": "Voyages et d\u00e9placements"
- },
- {
- "name": "R\u00e9ceptions"
- },
- {
- "name": "Frais de d\u00e9m\u00e9nagement"
- }
- ],
- "name": "D\u00e9placements, missions et r\u00e9ceptions"
- }
- ],
- "name": "TRANSPORTS DU PERSONNEL",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Charges sociales sur appointements et salaires de l'exploitant"
- },
- {
- "name": "Appointements et salaires"
- }
- ],
- "name": "R\u00e9mun\u00e9ration de l'exploitant"
- },
- {
- "children": [
- {
- "name": "Autres charges sociales diverses"
- },
- {
- "name": "Indemnit\u00e9s de pr\u00e9avis et de licenciement"
- },
- {
- "name": "Assurances groupe"
- },
- {
- "name": "M\u00e9decine de travail, pharmacie"
- },
- {
- "name": "Habillement et v\u00eatements de travail"
- },
- {
- "name": "Allocations aux oeuvres sociales"
- },
- {
- "name": "Prestations de retraites"
- }
- ],
- "name": "Charges sociales diverses"
- },
- {
- "children": [
- {
- "name": "Primes de repr\u00e9sentation"
- },
- {
- "name": "Commissions au personnel"
- },
- {
- "name": "R\u00e9mun\u00e9rations des administrateurs, g\u00e9rants et associ\u00e9s"
- },
- {
- "name": "Indemnit\u00e9s et avantages divers"
- },
- {
- "name": "Primes et gratifications"
- },
- {
- "name": "Appointements et salaires"
- },
- {
- "name": "Indemnit\u00e9s de d\u00e9placement"
- }
- ],
- "name": "R\u00e9mun\u00e9rations du personnel"
- },
- {
- "children": [
- {
- "name": "Prestations familiales"
- },
- {
- "name": "Assurances accidents de travail"
- },
- {
- "name": "Cotisations de s\u00e9curit\u00e9 sociale"
- },
- {
- "name": "Cotisations aux mutuelles"
- },
- {
- "name": "Cotisations aux caisses de retraite"
- }
- ],
- "name": "Charges sociales"
- },
- {
- "name": "Charges du personnel des exercices ant\u00e9rieurs"
- }
- ],
- "name": "Charges de personnel"
- },
- {
- "children": [
- {
- "name": "- sur biens immobiliers",
- "root_type": "Expense"
- },
- {
- "name": "- sur biens mobiliers",
- "root_type": "Expense"
- },
- {
- "name": "Maintenance",
- "root_type": "Expense"
- }
- ],
- "name": "Entretien et r\u00e9parations"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Taxe urbaine et taxe d'\u00e9dilit\u00e9"
- },
- {
- "name": "Patente"
- },
- {
- "name": "Taxes locales"
- }
- ],
- "name": "Imp\u00f4ts et taxes directs"
- },
- {
- "name": "Assurance obligatoire dommage construction ",
- "root_type": "Expense"
- },
- {
- "name": "Risques d'exploitation",
- "root_type": "Expense"
- },
- {
- "name": "Imp\u00f4ts et taxes directs"
- },
- {
- "children": [
- {
- "name": "Assurance transport sur autres biens",
- "root_type": "Expense"
- },
- {
- "name": "Assurance transport sur achats",
- "root_type": "Expense"
- },
- {
- "name": "Assurance transportsur ventes",
- "root_type": "Expense"
- }
- ],
- "name": "Assurance transport"
- },
- {
- "children": [
- {
- "name": "Droits d'enregistrement et de timbre"
- },
- {
- "name": "Taxes sur les v\u00e9hicules"
- },
- {
- "name": "Autres imp\u00f4ts, taxes et droits assimil\u00e9s"
- },
- {
- "name": "La vignette"
- }
- ],
- "name": "Imp\u00f4ts, taxes et droits assimil\u00e9s"
- },
- {
- "name": "Imp\u00f4ts et taxes des exercices ant\u00e9rieurs"
- }
- ],
- "name": "TRANSPORTS DE PLIS",
- "root_type": "Expense"
- }
- ],
- "name": "TRANSPORTS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Fournitures non stockables - Electricit\u00e9",
- "root_type": "Expense"
- },
- {
- "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures d'entretien non stockables",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures de bureau non stockables",
- "root_type": "Expense"
- },
- {
- "name": "Achats de petit mat\u00e9riel et outillage",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures non stockables -Eau",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures non stockables \u2013 Autres \u00e9nergies",
- "root_type": "Expense"
- },
- {
- "name": "Achats de travaux, mat\u00e9riels et \u00e9quipements",
- "root_type": "Expense"
- },
- {
- "name": "Achats d'\u00e9tudes et prestations de services",
- "root_type": "Expense"
- }
- ],
- "name": "AUTRES ACHATS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Fournitures administratives",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures non stockables (eau, \u00e9nergie...) ",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures d'entretien et de petit \u00e9quipement",
- "root_type": "Expense"
- },
- {
- "name": "Autres mati\u00e8res et fournitures",
- "root_type": "Expense"
- }
- ],
- "name": "Cheltuieli privind animalele si pasarile",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Fournitures de bureau",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures de magasin",
- "root_type": "Expense"
- },
- {
- "name": "Produits d'entretien",
- "root_type": "Expense"
- },
- {
- "name": "Mati\u00e8res combustibles",
- "root_type": "Expense"
- },
- {
- "name": "Mati\u00e8res consommables",
- "root_type": "Expense"
- },
- {
- "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures d'atelier et d'usine",
- "root_type": "Expense"
- }
- ],
- "name": "ACHATS STOCK\u00c9S DE MATI\u00c8RES ET FOURNITURES CONSOMMABLES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Fournitures d'atelier et d'usine",
- "root_type": "Expense"
- },
- {
- "name": "Combustibles",
- "root_type": "Expense"
- },
- {
- "name": "Produits d'entretien",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures de magasin",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures de bureau",
- "root_type": "Expense"
- }
- ],
- "name": "hors R\u00e9gion",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Emballages r\u00e9cup\u00e9rables non identifiables",
- "root_type": "Expense"
- },
- {
- "name": "Emballages perdus",
- "root_type": "Expense"
- },
- {
- "name": "Emballages \u00e0 usage mixte",
- "root_type": "Expense"
- }
- ],
- "name": "Cheltuieli privind furajele",
- "root_type": "Expense"
- },
- {
- "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli privind alte materiale consumabile",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli privind semintele si materialele de plantat",
- "root_type": "Expense"
- },
- {
- "name": "aux entreprises du groupe hors R\u00e9gion",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Mati\u00e8res (ou groupe) D",
- "root_type": "Expense"
- },
- {
- "name": "Mati\u00e8res (ou groupe) C",
- "root_type": "Expense"
- }
- ],
- "name": "dans la R\u00e9gion",
- "root_type": "Expense"
- }
- ],
- "name": "ACHATS DE MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Variation des stocks de marchandises",
- "root_type": "Expense"
- },
- {
- "name": "Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es",
- "root_type": "Expense"
- },
- {
- "name": "Variations des stocks d'autres approvisionnements",
- "root_type": "Expense"
- },
- {
- "name": "Variations des stocks de marchandises",
- "root_type": "Expense"
- }
- ],
- "name": "VARIATIONS DES STOCKS DE BIENS ACHET\u00c9S",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "hors R\u00e9gion",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures A, B, C, ..",
- "root_type": "Expense"
- },
- {
- "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)",
- "root_type": "Expense"
- },
- {
- "name": "dans la R\u00e9gion",
- "root_type": "Expense"
- },
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion",
- "root_type": "Expense"
- },
- {
- "name": "aux entreprises du groupe hors R\u00e9gion",
- "root_type": "Expense"
- }
- ],
- "name": "ACHATS DE MARCHANDISES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Emballages \u00e0 usage mixte",
- "root_type": "Expense"
- },
- {
- "name": "Emballages r\u00e9cup\u00e9rables non identifiables",
- "root_type": "Expense"
- },
- {
- "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)",
- "root_type": "Expense"
- },
- {
- "name": "Emballages perdus",
- "root_type": "Expense"
- }
- ],
- "name": "ACHATS D'EMBALLAGES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "- de mat\u00e9riel, \u00e9quipements et travaux",
- "root_type": "Expense"
- },
- {
- "name": "Rabais, remises et ristournes non affect\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "- de mati\u00e8res premi\u00e8res (et fournitures)",
- "root_type": "Expense"
- },
- {
- "name": "- d'autres approvisionnements stock\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "- d'\u00e9tudes et prestations de services",
- "root_type": "Expense"
- },
- {
- "name": "- d'approvisionnements non stock\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "- de marchandises",
- "root_type": "Expense"
- }
- ],
- "name": "Rabais, remises et ristournes obtenus sur achats"
- },
- {
- "children": [
- {
- "name": "Marchandise (ou groupe) B",
- "root_type": "Expense"
- },
- {
- "name": "Marchandise (ou groupe) A",
- "root_type": "Expense"
- }
- ],
- "name": "Achats de marchandises"
- },
- {
- "name": "Cheltuieli privind marfurile",
- "root_type": "Expense"
- },
- {
- "name": "Reduceri comerciale primite",
- "root_type": "Income"
- }
- ],
- "name": "ACHATS ET VARIATIONS DE STOCKS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Dotations aux provisions pour d\u00e9pr\u00e9ciation des comptes de tr\u00e9sorerie"
- },
- {
- "name": "Dotations aux provisions pour risques et charges financi\u00e8res"
- },
- {
- "name": "Dotations aux provisions pour d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res"
- },
- {
- "name": "Dotation aux provisions pour d\u00e9pr\u00e9ciation des titres et valeurs de placement"
- },
- {
- "name": "Dotations financi\u00e8res des exercices ant\u00e9rieurs"
- },
- {
- "name": "Dotations aux amortissements des primes de remboursement des obligations"
- }
- ],
- "name": "Dotations financi\u00e8res"
- },
- {
- "children": [
- {
- "name": "R\u00e9ceptions",
- "root_type": "Expense"
- },
- {
- "name": "Frais de recrutement du personnel",
- "root_type": "Expense"
- },
- {
- "name": "Frais de d\u00e9m\u00e9nagement",
- "root_type": "Expense"
- },
- {
- "name": "Missions",
- "root_type": "Expense"
- }
- ],
- "name": "AUTRES CHARGES EXTERNES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Redevances pour logiciels",
- "root_type": "Expense"
- },
- {
- "name": "Redevances pour brevets, licences, concessions et droits similaires",
- "root_type": "Expense"
- },
- {
- "name": "Redevances pour marques",
- "root_type": "Expense"
- }
- ],
- "name": "REDEVANCES POUR BREVETS, LICENCES, LOGICIELS ET DROITS SIMILAIRES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Concours divers",
- "root_type": "Expense"
- },
- {
- "name": "Imp\u00f4ts indirects",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Autres imp\u00f4ts locaux",
- "root_type": "Expense"
- },
- {
- "name": "Taxes fonci\u00e8res",
- "root_type": "Expense"
- },
- {
- "name": "Taxe professionnelle",
- "root_type": "Expense"
- },
- {
- "name": "Taxe sur les v\u00e9hicules des soci\u00e9t\u00e9s",
- "root_type": "Expense"
- }
- ],
- "name": "Cotisations",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Droits de mutation",
- "root_type": "Expense"
- }
- ],
- "name": "Droits d'enregistrement et de timbre"
- },
- {
- "name": "Taxes sur le chiffre d'affaires non r\u00e9cup\u00e9rables ",
- "root_type": "Expense"
- }
- ],
- "name": "COTISATIONS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Personnel int\u00e9rimaire",
- "root_type": "Expense"
- },
- {
- "name": "Imp\u00f4ts et taxes exigibles \u00e0 l'\u00e9tranger",
- "root_type": "Expense"
- },
- {
- "name": "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l'entreprise",
- "root_type": "Expense"
- },
- {
- "name": "Taxes diverses",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00c9MUN\u00c9RATIONS DE PERSONNEL EXT\u00c9RIEUR \u00c0 L'ENTREPRISE",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Participation des employeurs \u00e0 la formation professionnelle continue",
- "root_type": "Expense"
- },
- {
- "name": "Allocation logement",
- "root_type": "Expense"
- },
- {
- "name": "Versements lib\u00e9ratoires ouvrant droit \u00e0 l'exon\u00e9ration de la taxe d'apprentissage",
- "root_type": "Expense"
- },
- {
- "name": "Participation des employeurs \u00e0 l'effort de construction",
- "root_type": "Expense"
- },
- {
- "name": "Pertes de change des exercices ant\u00e9rieurs"
- },
- {
- "name": "Pertes de change propres \u00e0\u00a0 l'exercice"
- }
- ],
- "name": "FRAIS DE FORMATION DU PERSONNEL",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "R\u00e9mun\u00e9rations des transitaires",
- "root_type": "Expense"
- },
- {
- "name": "Frais d'actes et de contentieux",
- "root_type": "Expense"
- },
- {
- "name": "Commissions et courtages sur achats",
- "root_type": "Expense"
- },
- {
- "name": "Divers frais",
- "root_type": "Expense"
- },
- {
- "name": "Honoraires",
- "root_type": "Expense"
- },
- {
- "name": "Commissions et courtages sur ventes",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00c9MUN\u00c9RATIONS D'INTERM\u00c9DIAIRES ET DE CONSEILS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Commissions sur cartes de cr\u00e9dit",
- "root_type": "Expense"
- },
- {
- "name": "Frais d'\u00e9mission d'emprunts",
- "root_type": "Expense"
- },
- {
- "name": "Cotisation pour d\u00e9faut d'investissement obligatoire dans la construction",
- "root_type": "Expense"
- },
- {
- "name": "Autres frais bancaires",
- "root_type": "Expense"
- },
- {
- "name": "Location de coffres",
- "root_type": "Expense"
- },
- {
- "name": "Frais sur effets",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats des comptes courants et d\u00e9p\u00f4ts cr\u00e9diteurs"
- },
- {
- "name": "Int\u00e9r\u00eats des dettes rattach\u00e9es \u00e0\u00a0 des participations"
- },
- {
- "name": "Autres int\u00e9r\u00eats des emprunts et dettes"
- },
- {
- "name": "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement"
- },
- {
- "name": "Int\u00e9r\u00eats des emprunts"
- }
- ],
- "name": "Frais sur titres (achat, vente, garde)",
- "root_type": "Expense"
- }
- ],
- "name": "FRAIS BANCAIRES",
- "root_type": "Expense"
- }
- ],
- "name": "SERVICES EXT\u00c9RIEURS B",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Rabais, remises et ristournes obtenus sur autres services ext\u00e9rieurs",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Assurances risques d'exploitation",
- "root_type": "Expense"
- },
- {
- "name": "Assurances insolvabilit\u00e9 clients",
- "root_type": "Expense"
- },
- {
- "name": "Assurances transport sur achats",
- "root_type": "Expense"
- },
- {
- "name": "Assurances mat\u00e9riel de transport",
- "root_type": "Expense"
- },
- {
- "name": "Assurances multirisques",
- "root_type": "Expense"
- },
- {
- "name": "Assurances transport sur ventes",
- "root_type": "Expense"
- },
- {
- "name": "Assurances responsabilit\u00e9 du producteur",
- "root_type": "Expense"
- },
- {
- "name": "Autres primes d'assurances",
- "root_type": "Expense"
- }
- ],
- "name": "PRIMES D'ASSURANCE",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Annonces et insertions",
- "root_type": "Expense"
- },
- {
- "name": "Cr\u00e9dit-bail immobilier",
- "root_type": "Expense"
- },
- {
- "name": "Cr\u00e9dit-bail mobilier",
- "root_type": "Expense"
- },
- {
- "name": "Cadeaux \u00e0 la client\u00e8le",
- "root_type": "Expense"
- },
- {
- "name": "Contrats assimil\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Catalogues et imprim\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Publications",
- "root_type": "Expense"
- },
- {
- "name": "Divers (pourboires, dons courants...)",
- "root_type": "Expense"
- }
- ],
- "name": "REDEVANCES DE CR\u00c9DIT-BAIL ET CONTRATS ASSIMIL\u00c9S",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Autres frais de t\u00e9l\u00e9communications",
- "root_type": "Expense"
- },
- {
- "name": "Frais de t\u00e9l\u00e9phone",
- "root_type": "Expense"
- },
- {
- "name": "Frais de t\u00e9l\u00e9copie",
- "root_type": "Expense"
- },
- {
- "name": "Frais de t\u00e9lex",
- "root_type": "Expense"
- },
- {
- "name": "Frais de recrutement de personnel",
- "root_type": "Expense"
- }
- ],
- "name": "FRAIS DE T\u00c9L\u00c9COMMUNICATIONS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Documentation g\u00e9n\u00e9rale",
- "root_type": "Expense"
- },
- {
- "name": "Documentation technique",
- "root_type": "Expense"
- },
- {
- "name": "\u00c9tudes et recherches",
- "root_type": "Expense"
- }
- ],
- "name": "\u00c9TUDES, RECHERCHES ET DOCUMENTATION",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l'entreprise",
- "root_type": "Expense"
- },
- {
- "name": "Personnel int\u00e9rimaire",
- "root_type": "Expense"
- }
- ],
- "name": "SOUS-TRAITANCE G\u00c9N\u00c9RALE",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Transports administratifs",
- "root_type": "Expense"
- },
- {
- "name": "Transports collectifs du personnel",
- "root_type": "Expense"
- },
- {
- "name": "Entretien et r\u00e9parations des biens immobiliers",
- "root_type": "Expense"
- },
- {
- "name": "Maintenance",
- "root_type": "Expense"
- },
- {
- "name": "Autres entretiens et r\u00e9parations",
- "root_type": "Expense"
- },
- {
- "name": "Entretien et r\u00e9parations des biens mobiliers",
- "root_type": "Expense"
- }
- ],
- "name": "ENTRETIEN, R\u00c9PARATIONS ET MAINTENANCE",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "\u00c9chantillons",
- "root_type": "Expense"
- },
- {
- "name": "Autres charges de publicit\u00e9 et relations publiques",
- "root_type": "Expense"
- },
- {
- "name": "Publications",
- "root_type": "Expense"
- },
- {
- "name": "Cadeaux \u00e0 la client\u00e8le",
- "root_type": "Expense"
- },
- {
- "name": "Annonces, insertions",
- "root_type": "Expense"
- },
- {
- "name": "Catalogues, imprim\u00e9s publicitaires",
- "root_type": "Expense"
- },
- {
- "name": "Foires et expositions",
- "root_type": "Expense"
- },
- {
- "name": "Frais de colloques, s\u00e9minaires, conf\u00e9rences",
- "root_type": "Expense"
- }
- ],
- "name": "PUBLICIT\u00c9, PUBLICATIONS, RELATIONS PUBLIQUES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Locations et charges locatives diverses",
- "root_type": "Expense"
- },
- {
- "name": "Locations de b\u00e2timents",
- "root_type": "Expense"
- },
- {
- "name": "Frais d'actes et de contentieux",
- "root_type": "Expense"
- },
- {
- "name": "Honoraires",
- "root_type": "Expense"
- },
- {
- "name": "Malis sur emballages",
- "root_type": "Expense"
- },
- {
- "name": "Locations de terrains",
- "root_type": "Expense"
- },
- {
- "name": "Locations de mat\u00e9riels et outillages",
- "root_type": "Expense"
- },
- {
- "name": "Locations d'emballages",
- "root_type": "Expense"
- }
- ],
- "name": "LOCATIONS ET CHARGES LOCATIVES",
- "root_type": "Expense"
- }
- ],
- "name": "SERVICES EXT\u00c9RIEURS A",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Int\u00e9gration fiscale - Produits",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9gration fiscale - Charges",
- "root_type": "Expense"
- }
- ],
- "name": "Cheltuieli cu impozitul pe venit si cu alte impozite care nu apar in elementele de mai sus",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res",
- "root_type": "Expense"
- },
- {
- "name": "pour risques et charges",
- "root_type": "Expense"
- }
- ],
- "name": "DOTATIONS AUX PROVISIONS FINANCI\u00c8RES",
- "root_type": "Expense"
- },
- {
- "name": "Suppl\u00e9ment d'imp\u00f4t sur les soci\u00e9t\u00e9s li\u00e9 aux distributions",
- "root_type": "Expense"
- },
- {
- "name": "Produits, Reports en arri\u00e8re des d\u00e9ficits",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "pour risques et charges",
- "root_type": "Expense"
- },
- {
- "name": "pour d\u00e9pr\u00e9ciation des immobilisations corporelles",
- "root_type": "Expense"
- },
- {
- "name": "pour d\u00e9pr\u00e9ciation des immobilisations incorporelles",
- "root_type": "Expense"
- },
- {
- "name": "pour grosses r\u00e9parations",
- "root_type": "Expense"
- }
- ],
- "name": "DOTATIONS AUX PROVISIONS D'EXPLOITATION",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Contribution additionnelle \u00e0 l'imp\u00f4t sur les b\u00e9n\u00e9fices",
- "root_type": "Expense"
- },
- {
- "name": "Imp\u00f4ts dus \u00e0 l'\u00e9tranger",
- "root_type": "Expense"
- },
- {
- "name": "Imp\u00f4ts dus en France",
- "root_type": "Expense"
- }
- ],
- "name": "Imp\u00f4ts sur les b\u00e9n\u00e9fices"
- }
- ],
- "name": "DOTATIONS AUX PROVISIONS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cong\u00e9s pay\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Primes et gratifications",
- "root_type": "Expense"
- },
- {
- "name": "Avantages en nature",
- "root_type": "Expense"
- },
- {
- "name": "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d'embauche",
- "root_type": "Expense"
- },
- {
- "name": "Suppl\u00e9ment familial",
- "root_type": "Expense"
- },
- {
- "name": "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats des dettes commerciales",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats des dettes diverses",
- "root_type": "Expense"
- }
- ],
- "name": "Autres r\u00e9mun\u00e9rations directes",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats des dettes rattach\u00e9es \u00e0 des participations",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats des emprunts et dettes assimil\u00e9es",
- "root_type": "Expense"
- }
- ],
- "name": "Appointements salaires et commissions",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00c9MUN\u00c9RATIONS DIRECTES VERS\u00c9ES AU PERSONNEL NATIONAL",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Charges sociales sur r\u00e9mun\u00e9ration du personnel non national",
- "root_type": "Expense"
- },
- {
- "name": "Charges sociales sur r\u00e9mun\u00e9ration du personnel national",
- "root_type": "Expense"
- }
- ],
- "name": "CHARGES SOCIALES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Avantages en nature",
- "root_type": "Expense"
- },
- {
- "name": "Suppl\u00e9ment familial",
- "root_type": "Expense"
- },
- {
- "name": "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs",
- "root_type": "Expense"
- },
- {
- "name": "Cong\u00e9s pay\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Primes et gratifications",
- "root_type": "Expense"
- },
- {
- "name": "Appointements salaires et commissions",
- "root_type": "Expense"
- },
- {
- "name": "Autres r\u00e9mun\u00e9rations directes",
- "root_type": "Expense"
- },
- {
- "name": "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d'embauche",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00c9MUN\u00c9RATIONS DIRECTES VERS\u00c9ES AU PERSONNEL NON NATIONAL",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Indemnit\u00e9s d'expatriation",
- "root_type": "Expense"
- },
- {
- "name": "Autres indemnit\u00e9s et avantages divers",
- "root_type": "Expense"
- },
- {
- "name": "Indemnit\u00e9s de logement",
- "root_type": "Expense"
- },
- {
- "name": "Indemnit\u00e9s de repr\u00e9sentation",
- "root_type": "Expense"
- }
- ],
- "name": "INDEMNIT\u00c9S FORFAITAIRES VERS\u00c9ES AU PERSONNEL",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli din diferente de curs valutar",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Personnel int\u00e9rimaire",
- "root_type": "Expense"
- },
- {
- "name": "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entreprise",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00c9MUN\u00c9RATION TRANSF\u00c9R\u00c9E DE PERSONNEL EXT\u00c9RIEUR",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Charges sociales",
- "root_type": "Expense"
- },
- {
- "name": "R\u00e9mun\u00e9ration du travail de l'exploitant",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00c9MUN\u00c9RATIONS ET CHARGES SOCIALES DE L'EXPLOITANT INDIVIDUEL",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "M\u00e9decine du travail et pharmacie",
- "root_type": "Expense"
- },
- {
- "name": "Versements aux Syndicats et Comit\u00e9s d'entreprise, d'\u00e9tablissement",
- "root_type": "Expense"
- },
- {
- "name": "Versements aux autres oeuvres sociales",
- "root_type": "Expense"
- },
- {
- "name": "Versements aux Comit\u00e9s d'hygi\u00e8ne et de s\u00e9curit\u00e9",
- "root_type": "Expense"
- }
- ],
- "name": "AUTRES CHARGES SOCIALES",
- "root_type": "Expense"
- }
- ],
- "name": "CHARGES DE PERSONNEL",
- "root_type": "Expense"
- }
- ],
- "name": "Comptes de charges"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Transferts de charges financi\u00e8res",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "pour risques et charges",
- "root_type": "Income"
- },
- {
- "name": "pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res",
- "root_type": "Income"
- }
- ],
- "name": "REPRISES DE PROVISIONS FINANCI\u00c8RES",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "pour d\u00e9pr\u00e9ciation des immobilisations corporelles",
- "root_type": "Income"
- },
- {
- "name": "pour grosses r\u00e9parations",
- "root_type": "Income"
- },
- {
- "name": "pour d\u00e9pr\u00e9ciation des immobilisations incorporelles",
- "root_type": "Income"
- },
- {
- "name": "pour risques et charges",
- "root_type": "Income"
- }
- ],
- "name": "REPRISES DE PROVISIONS D'EXPLOITATION",
- "root_type": "Income"
- },
- {
- "name": "REPRISES D'AMORTISSEMENTS",
- "root_type": "Income"
- }
- ],
- "name": "REPRISES DE PROVISIONS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reprises sur provisions exceptionnelles",
- "root_type": "Income"
- },
- {
- "name": "Reprises pour d\u00e9pr\u00e9ciations exceptionnelles",
- "root_type": "Income"
- },
- {
- "name": "Reprises sur provisions r\u00e9glement\u00e9es (stocks) ",
- "root_type": "Income"
- },
- {
- "name": "Reprises sur autres provisions r\u00e9glement\u00e9es ",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Amortissements d\u00e9rogatoires",
- "root_type": "Income"
- },
- {
- "name": "Plus-values r\u00e9investies",
- "root_type": "Income"
- },
- {
- "name": "Provision sp\u00e9ciale de r\u00e9\u00e9valuation",
- "root_type": "Income"
- }
- ],
- "name": "Reprises sur provisions r\u00e9glement\u00e9es (immobilisations)"
- }
- ],
- "name": "TRANSFERTS DE CHARGES FINANCIERES",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Venituri financiare din ajustari pentru pierderea de valoare a imobilizarilor financiare",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Valeurs mobili\u00e8res de placement",
- "root_type": "Income"
- },
- {
- "name": "Immobilisations financi\u00e8res",
- "root_type": "Income"
- }
- ],
- "name": "Reprises sur d\u00e9pr\u00e9ciations des \u00e9l\u00e9ments financiers"
- },
- {
- "name": "Venituri financiare din ajustari pentru pierderea de valoare a activelor circulante",
- "root_type": "Income"
- },
- {
- "name": "Reprises sur provisions financiers",
- "root_type": "Income"
- }
- ],
- "name": "Venituri financiare din ajustari pentru pierdere de valoare"
- },
- {
- "children": [
- {
- "name": "Venituri din ajustari pentru deprecierea activelor circulante ",
- "root_type": "Income"
- },
- {
- "name": "Venituri din provizioane",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances",
- "root_type": "Income"
- },
- {
- "name": "Stocks et en-cours",
- "root_type": "Income"
- }
- ],
- "name": "Reprises sur d\u00e9pr\u00e9ciations des actifs circulants"
- },
- {
- "children": [
- {
- "name": "Immobilisations corporelles",
- "root_type": "Income"
- },
- {
- "name": "Immobilisations incorporelles",
- "root_type": "Income"
- }
- ],
- "name": "Reprises sur d\u00e9pr\u00e9ciations des immobilisations corporelles et incorporelles"
- },
- {
- "name": "Venituri din fondul comercial negativ",
- "root_type": "Income"
- },
- {
- "name": "Venituri din ajustari pentru deprecierea imobilizarilor",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Immobilisations corporelles",
- "root_type": "Income"
- },
- {
- "name": "Immobilisations incorporelles",
- "root_type": "Income"
- }
- ],
- "name": "Reprises sur amortissements des immobilisations incorporelles et corporelles "
- }
- ],
- "name": "TRANSFERTS DE CHARGES D'EXPLOITATION",
- "root_type": "Income"
- }
- ],
- "name": "TRANSFERTS DE CHARGES",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "GAINS SUR CESSIONS DE TITRES DE PLACEMENT",
- "root_type": "Income"
- },
- {
- "name": "ESCOMPTES OBTENUS",
- "root_type": "Income"
- },
- {
- "name": "REVENUS DE TITRES DE PLACEMENT",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "sur instruments de tr\u00e9sorerie",
- "root_type": "Income"
- },
- {
- "name": "Bonis provenant du rachat par l'entreprise d'actions et d'obligations \u00e9mises par elle-m\u00eame",
- "root_type": "Income"
- },
- {
- "name": "sur op\u00e9rations financi\u00e8res",
- "root_type": "Income"
- },
- {
- "name": "sur rentes viag\u00e8res",
- "root_type": "Income"
- },
- {
- "name": "Produits exceptionnels divers",
- "root_type": "Income"
- }
- ],
- "name": "GAINS SUR RISQUES FINANCIERS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "sur titres de placement",
- "root_type": "Income"
- },
- {
- "name": "sur risques financiers",
- "root_type": "Income"
- },
- {
- "name": "autres charges provisionn\u00e9es financi\u00e8res",
- "root_type": "Income"
- }
- ],
- "name": "REPRISES DE CHARGES PROVISIONN\u00c9ES FINANCI\u00c8RES",
- "root_type": "Income"
- },
- {
- "name": "REVENUS DE PARTICIPATIONS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Autres produits exceptionnels sur op\u00e9rations de gestion",
- "root_type": "Income"
- },
- {
- "name": "Rentr\u00e9es sur cr\u00e9ances amorties",
- "root_type": "Income"
- },
- {
- "name": "D\u00e9gr\u00e8vements d'imp\u00f4ts autres qu'imp\u00f4ts sur les b\u00e9n\u00e9fices",
- "root_type": "Income"
- },
- {
- "name": "D\u00e9dits et p\u00e9nalit\u00e9s per\u00e7us sur achats et sur ventes",
- "root_type": "Income"
- },
- {
- "name": "Lib\u00e9ralit\u00e9s re\u00e7ues",
- "root_type": "Income"
- },
- {
- "name": "Subventions d'\u00e9quilibre",
- "root_type": "Income"
- }
- ],
- "name": "INT\u00c9R\u00caTS DE PR\u00caTS",
- "root_type": "Income"
- },
- {
- "name": "GAINS DE CHANGE",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Immobilisations incorporelles",
- "root_type": "Income"
- },
- {
- "name": "Immobilisations corporelles",
- "root_type": "Income"
- },
- {
- "name": "Immobilisations financi\u00e8res",
- "root_type": "Income"
- },
- {
- "name": "Autres \u00e9l\u00e9ments d'actif",
- "root_type": "Income"
- }
- ],
- "name": "Produits des cessions d'\u00e9l\u00e9ments d'actif"
- }
- ],
- "name": "REVENUS FINANCIERS ET PRODUITS ASSIMIL\u00c9S",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Produits des cessions des immobilisations des exercices ant\u00e9rieurs"
- },
- {
- "name": "Produits des cessions des immobilisations incorporelles"
- },
- {
- "name": "Produits des cessions des immobilisations corporelles"
- },
- {
- "name": "Droits d'auteur et de reproduction",
- "root_type": "Income"
- },
- {
- "name": "Produits des cessions des immobilisations financi\u00e8res (droits de propri\u00e9t\u00e9)"
- },
- {
- "name": "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels ",
- "root_type": "Income"
- }
- ],
- "name": "Produits des cessions d'immobilisations"
- },
- {
- "name": "QUOTE-PART DE R\u00c9SULTAT SUR EX\u00c9CUTION PARTIELLE DE CONTRATS PLURIEXERCICES",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Quote-part de b\u00e9n\u00e9fice attribu\u00e9e (comptabilit\u00e9 des associ\u00e9s non-g\u00e9rants)",
- "root_type": "Income"
- },
- {
- "name": "Quote-part de perte transf\u00e9r\u00e9e (comptabilit\u00e9 du g\u00e9rant)",
- "root_type": "Income"
- }
- ],
- "name": "Quotes-parts de r\u00e9sultats sur op\u00e9rations faites en commun"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9nalit\u00e9s re\u00e7ues sur march\u00e9s"
- },
- {
- "name": "D\u00e9dits re\u00e7us"
- }
- ],
- "name": "Jetons de pr\u00e9sence et autres r\u00e9mun\u00e9rations d'administrateurs",
- "root_type": "Income"
- },
- {
- "name": "Indemnit\u00e9s d\u2019assurances re\u00e7ues",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Lib\u00e9ralit\u00e9s"
- },
- {
- "name": "Lots"
- },
- {
- "name": "Dons"
- }
- ],
- "name": "Dons, lib\u00e9ralit\u00e9s et lots re\u00e7us"
- },
- {
- "name": "Alte venituri din exploatare",
- "root_type": "Income"
- },
- {
- "name": "Venituri din vanzarea activelor si alte operatii de capital",
- "root_type": "Income"
- },
- {
- "name": "Venituri din subventii pentru investitii",
- "root_type": "Income"
- },
- {
- "name": "Rentr\u00e9es sur cr\u00e9ances sold\u00e9es"
- }
- ],
- "name": "PRODUITS DIVERS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Subventions d'\u00e9quilibre re\u00e7ues des exercices ant\u00e9rieurs"
- },
- {
- "name": "Subventions d'\u00e9quilibre re\u00e7ues de l'exercice"
- }
- ],
- "name": "Subventions d'\u00e9quilibre"
- },
- {
- "children": [
- {
- "name": "Reprises sur subventions d'investissement de l'exercice"
- },
- {
- "name": "Reprises sur subventions d'investissement des exercices ant\u00e9rieurs"
- }
- ],
- "name": "Reprise sur subventions d'investissements"
- },
- {
- "name": "PRODUITS DES CESSIONS COURANTES D'IMMOBILISATIONS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reprises sur plus-values en instance d'imposition"
- },
- {
- "name": "Reprises sur amortissements d\u00e9rogatoires"
- },
- {
- "name": "Reprises sur provisions pour acquisition et construction de logements"
- },
- {
- "name": "Reprises sur provisions pour reconstitution de gisements"
- },
- {
- "name": "Reprises sur provisions pour investissements"
- }
- ],
- "name": "sur cr\u00e9ances",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reprises sur provisions pour risques et charges durables"
- },
- {
- "name": "Reprises sur provisions pour risques et charges momentan\u00e9s"
- }
- ],
- "name": "Reprises non courantes sur provisions pour risques et charges"
- },
- {
- "name": "sur autres charges provisionn\u00e9es",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "R,N,C sur provisions pour d\u00e9pr\u00e9ciation de l'actif circulant"
- },
- {
- "name": "R,N,C sur provisions pour d\u00e9pr\u00e9ciation de l'actif immobilis\u00e9"
- }
- ],
- "name": "Reprises non courantes sur provisions pour d\u00e9pr\u00e9ciation"
- },
- {
- "name": "Transferts de charges non courantes"
- },
- {
- "name": "sur stocks",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "R,A,E des immobilisations en non valeur"
- },
- {
- "name": "R,A,E des immobilisations incorporelles"
- },
- {
- "name": "R,A,E des immobilisations corporelles"
- }
- ],
- "name": "sur risques \u00e0 court terme",
- "root_type": "Income"
- }
- ],
- "name": "REPRISES DE CHARGES PROVISIONN\u00c9ES D'EXPLOITATION",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)",
- "root_type": "Income"
- },
- {
- "name": "Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)",
- "root_type": "Income"
- }
- ],
- "name": "QUOTE-PART DE R\u00c9SULTAT SUR OP\u00c9RATIONS FAITES EN COMMUN",
- "root_type": "Income"
- }
- ],
- "name": "AUTRES PRODUITS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "IMMOBILISATIONS INCORPORELLES",
- "root_type": "Income"
- },
- {
- "name": "IMMOBILISATIONS CORPORELLES",
- "root_type": "Income"
- },
- {
- "name": "IMMOBILISATIONS FINANCI\u00c8RES",
- "root_type": "Income"
- }
- ],
- "name": "PRODUCTION IMMOBILIS\u00c9E",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "VARIATIONS DES STOCKS DE PRODUITS FINIS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Gains de change des exercices ant\u00e9rieurs"
- },
- {
- "name": "Gains de change propres \u00e0\u00a0 l'exercice"
- }
- ],
- "name": "Gains de change"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats des pr\u00eats"
- },
- {
- "name": "Revenus des autres cr\u00e9ances financi\u00e8res"
- }
- ],
- "name": "Int\u00e9r\u00eats et produits assimil\u00e9s"
- },
- {
- "name": "Int\u00e9r\u00eats et autres produits financiers des exercices ant\u00e9rieurs"
- },
- {
- "name": "Revenus des cr\u00e9ances rattach\u00e9es \u00e0\u00a0 des participations"
- },
- {
- "name": "Escomptes obtenus"
- },
- {
- "name": "Produits nets sur cessions de titres et valeurs de placement"
- },
- {
- "name": "Revenus des titres et valeurs de placement"
- }
- ],
- "name": "Int\u00e9r\u00eats et autres produits financiers"
- },
- {
- "children": [
- {
- "name": "Reprises sur dotations financi\u00e8res des exercices ant\u00e9rieurs"
- },
- {
- "name": "Reprises sur provisions pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res"
- },
- {
- "name": "Reprises sur provisions pour risques et charges financi\u00e8res"
- },
- {
- "name": "Reprises sur amortissements des primes de remboursement des obligations"
- },
- {
- "name": "Reprise sur provisions pour d\u00e9pr\u00e9ciation des titres et valeurs de placement"
- },
- {
- "name": "Reprises sur provisions pour d\u00e9pr\u00e9ciation des comptes de tr\u00e9sorerie"
- },
- {
- "children": [
- {
- "name": "Transfert - Pertes de change"
- },
- {
- "name": "Transfert - Charges d'int\u00e9r\u00eats"
- },
- {
- "name": "Transfert - Autres charges financi\u00e8res"
- }
- ],
- "name": "Transfert de charges financi\u00e8res"
- }
- ],
- "name": "Reprises financi\u00e8res, transferts de charges"
- },
- {
- "children": [
- {
- "name": "\u00c9tudes en cours",
- "root_type": "Income"
- },
- {
- "name": "Prestations de services en cours",
- "root_type": "Income"
- }
- ],
- "name": "VARIATIONS DES EN-COURS DE SERVICES",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Produits interm\u00e9diaires",
- "root_type": "Income"
- },
- {
- "name": "Produits r\u00e9siduels",
- "root_type": "Income"
- }
- ],
- "name": "VARIATIONS DES STOCKS DE PRODUITS INTERM\u00c9DIAIRES ET R\u00c9SIDUELS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Travaux en cours",
- "root_type": "Income"
- },
- {
- "name": "Produits en cours",
- "root_type": "Income"
- }
- ],
- "name": "VARIATIONS DES STOCKS DE PRODUITS EN COURS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Produits des titres de participation et des autres titres immobilis\u00e9s des exercices ant\u00e9rieurs"
- },
- {
- "name": "Revenus des titres de participation"
- },
- {
- "name": "Revenus des titres immobilis\u00e9s"
- }
- ],
- "name": "Produits des titres de participation et des autres titres immobilis\u00e9s"
- }
- ],
- "name": "VARIATIONS DES STOCKS DE BIENS ET DE SERVICES PRODUITS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Bonis sur reprises et cessions d'emballages",
- "root_type": "Income"
- },
- {
- "name": "Services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel",
- "root_type": "Income"
- },
- {
- "name": "Redevances pour brevets, logiciels, marques et droits similaires",
- "root_type": "Income"
- },
- {
- "name": "Commissions et courtages",
- "root_type": "Income"
- },
- {
- "name": "Locations",
- "root_type": "Income"
- },
- {
- "name": "Autres produits accessoires",
- "root_type": "Income"
- },
- {
- "name": "Ports, emballages perdus et autres frais factur\u00e9s",
- "root_type": "Income"
- },
- {
- "name": "Mise \u00e0 disposition de personnel",
- "root_type": "Income"
- }
- ],
- "name": "PRODUITS ACCESSOIRES",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "dans la R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe hors R\u00e9gion",
- "root_type": "Income"
- }
- ],
- "name": "TRAVAUX FACTUR\u00c9S",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "aux entreprises du groupe hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "dans la R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion",
- "root_type": "Income"
- }
- ],
- "name": "VENTES DE PRODUITS FINIS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "dans la R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion",
- "root_type": "Income"
- }
- ],
- "name": "VENTES DE MARCHANDISES",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Autres produits d'activit\u00e9s annexes (cessions d'approvisionnements...)",
- "root_type": "Income"
- },
- {
- "name": "Commissions et courtages",
- "root_type": "Income"
- },
- {
- "name": "Produits des services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel",
- "root_type": "Income"
- },
- {
- "name": "Locations diverses",
- "root_type": "Income"
- },
- {
- "name": "Mise \u00e0 disposition de personnel factur\u00e9e ",
- "root_type": "Income"
- },
- {
- "name": "Ports et frais accessoires factur\u00e9s",
- "root_type": "Income"
- },
- {
- "name": "Bonifications obtenues des clients et primes sur ventes",
- "root_type": "Income"
- },
- {
- "name": "Bonis sur reprises d'emballages consign\u00e9s",
- "root_type": "Income"
- }
- ],
- "name": "Venituri din activitati diverse",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "dans la R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe hors R\u00e9gion",
- "root_type": "Income"
- }
- ],
- "name": "VENTES DE PRODUITS INTERM\u00c9DIAIRES",
- "root_type": "Income"
- },
- {
- "name": "Venituri din vanzarea marfurilor",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "- sur ventes de produits interm\u00e9diaires ",
- "root_type": "Income"
- },
- {
- "name": "- sur produits des activit\u00e9s annexes",
- "root_type": "Income"
- },
- {
- "name": "- sur ventes de produits finis",
- "root_type": "Income"
- },
- {
- "name": "- sur ventes de marchandises",
- "root_type": "Income"
- },
- {
- "name": "- sur prestations de services",
- "root_type": "Income"
- },
- {
- "name": "- sur \u00e9tudes",
- "root_type": "Income"
- },
- {
- "name": "- sur travaux",
- "root_type": "Income"
- }
- ],
- "name": "Reduceri comerciale acordate",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "dans la R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion",
- "root_type": "Income"
- }
- ],
- "name": "SERVICES VENDUS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "aux entreprises du groupe hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "dans la R\u00e9gion",
- "root_type": "Income"
- }
- ],
- "name": "VENTES DE PRODUITS R\u00c9SIDUELS",
- "root_type": "Income"
- },
- {
- "name": "Ventes de marchandises"
- }
- ],
- "name": "VENTES",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventes de biens et services produits des exercices ant\u00e9rieurs"
- },
- {
- "children": [
- {
- "name": "Ventes de produits interm\u00e9diaires"
- },
- {
- "name": "Ventes de produits finis"
- }
- ],
- "name": "Ventes de biens produits \u00e0\u00a0 l'\u00e9tranger"
- },
- {
- "children": [
- {
- "name": "Ports et frais accessoires factur\u00e9s"
- },
- {
- "name": "Autres ventes et produits accessoires"
- },
- {
- "name": "Bonis sur reprises d'emballages consign\u00e9s"
- },
- {
- "name": "Locations divers es re\u00e7ues"
- },
- {
- "name": "Produits de services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel"
- },
- {
- "name": "Commissions et courtages re\u00e7us"
- }
- ],
- "name": "Ventes de produits accessoires"
- },
- {
- "children": [
- {
- "name": "Prestations de services"
- },
- {
- "name": "Travaux"
- },
- {
- "name": "Etudes"
- }
- ],
- "name": "Ventes de services produits \u00e0\u00a0 l'\u00e9tranger"
- },
- {
- "children": [
- {
- "name": "Prestations de services"
- },
- {
- "name": "Travaux"
- },
- {
- "name": "Etudes"
- }
- ],
- "name": "Ventes de services produits au Maroc"
- },
- {
- "children": [
- {
- "name": "Rabais, remises et ristournes accord\u00e9s sur ventes de B et S produits des exercices ant\u00e9rieurs"
- },
- {
- "name": "R,R,R accord\u00e9es sur ventes au Maroc des biens produits"
- },
- {
- "name": "R,R,R accord\u00e9es sur ventes au Maroc des services produits"
- },
- {
- "name": "R,R,R accord\u00e9es sur ventes \u00e0\u00a0 l'\u00e9tranger des biens produits"
- },
- {
- "name": "R,R,R accord\u00e9es sur ventes \u00e0\u00a0 l'\u00e9tranger des services produits"
- }
- ],
- "name": "Rabais, remises et ristournes accord\u00e9s par l'entreprise"
- },
- {
- "children": [
- {
- "name": "Ventes de produits interm\u00e9diaires"
- },
- {
- "name": "Ventes de produits finis"
- },
- {
- "name": "Ventes de produits r\u00e9siduels"
- }
- ],
- "name": "Ventes de biens produits au Maroc"
- },
- {
- "name": "Redevances pour brevets, marques, droits et valeurs similaires"
- }
- ],
- "name": "SUR PRODUITS \u00c0 L'IMPORTATION",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Immobilisation en non valeurs produite"
- },
- {
- "name": "Immobilisations corporelles produites"
- },
- {
- "name": "Immobilisations incorporelles produites"
- },
- {
- "name": "Immobilisations produites des exercices ant\u00e9rieurs"
- }
- ],
- "name": "Immobilisations produites par l'entreprise pour elle m\u00eame"
- },
- {
- "children": [
- {
- "name": "Subventions d'exploitation re\u00e7ues des exercices ant\u00e9rieurs"
- },
- {
- "name": "Subventions d'exploitations re\u00e7ues de l'exercice"
- }
- ],
- "name": "Subventions d'exploitation"
- },
- {
- "children": [
- {
- "name": "Profits sur op\u00e9rations faites en commun"
- },
- {
- "name": "Vers\u00e9es par l'\u00c9tat et les collectivit\u00e9s publiques",
- "root_type": "Income"
- },
- {
- "name": "Vers\u00e9es par des tiers",
- "root_type": "Income"
- },
- {
- "name": "Vers\u00e9es par les organismes internationaux",
- "root_type": "Income"
- },
- {
- "name": "Transfert de pertes sur op\u00e9rations faites en commun"
- },
- {
- "name": "Autres produits d'exploitation des exercices ant\u00e9rieurs"
- }
- ],
- "name": "AUTRES SUBVENTIONS D'EXPLOITATION",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reprises sur provisions pour d\u00e9pr\u00e9ciation de l'actif circulant"
- },
- {
- "children": [
- {
- "name": "T,C,E - Autres charges d'exploitation"
- },
- {
- "name": "T,C,E - Achats consomm\u00e9s de mati\u00e8res et fournitures"
- },
- {
- "name": "T,C,E-Autres charges externes"
- },
- {
- "name": "T,C,E - Achats de marchandises"
- },
- {
- "name": "T,C,E - Charges de personnel"
- },
- {
- "name": "T,C,E - Imp\u00f4ts et taxes"
- }
- ],
- "name": "Transferts des charges d'exploitation"
- },
- {
- "name": "Reprises sur provisions pour risques et charges"
- },
- {
- "name": "Reprises sur amortissements des immobilisations incorporelles"
- },
- {
- "name": "Reprises sur amortissements de l'immobilisation en non valeurs"
- },
- {
- "name": "Reprises sur provisions pour d\u00e9pr\u00e9ciation des immobilisations"
- },
- {
- "name": "Reprises sur amortissements des immobilisations corporelles"
- },
- {
- "children": [
- {
- "name": "Reprises sur amortissements des exercices ant\u00e9rieurs"
- },
- {
- "name": "Reprises sur provisions des exercices ant\u00e9rieurs"
- }
- ],
- "name": "Reprises sur amortissements et provisions des exercices ant\u00e9rieurs"
- }
- ],
- "name": "Reprise d'exploitation, transferts de charges"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Produits en cours",
- "root_type": "Income"
- },
- {
- "name": "Travaux en cours",
- "root_type": "Income"
- }
- ],
- "name": "Variation des en-cours de production de biens"
- },
- {
- "children": [
- {
- "name": "Variation des stocks d'\u00e9tudes en cours"
- },
- {
- "name": "Variation des stocks de prestations en cours"
- },
- {
- "name": "Prestations de services en cours",
- "root_type": "Income"
- },
- {
- "name": "Variation des stocks de travaux en cours"
- }
- ],
- "name": "Variation des stocks de services en cours"
- },
- {
- "children": [
- {
- "name": "Produits interm\u00e9diaires ",
- "root_type": "Income"
- },
- {
- "name": "Produits finis",
- "root_type": "Income"
- },
- {
- "name": "Produits r\u00e9siduels",
- "root_type": "Income"
- }
- ],
- "name": "Variation des stocks de produits"
- },
- {
- "children": [
- {
- "name": "Variation des stocks de produits interm\u00e9diaires en cours"
- },
- {
- "name": "Variation des stocks de biens produits en cours"
- },
- {
- "name": "Variation des stocks de produits r\u00e9siduels en cours"
- }
- ],
- "name": "Variation des stocks de produits en cours"
- },
- {
- "children": [
- {
- "name": "Variation des stocks de produits r\u00e9siduels"
- },
- {
- "name": "Variation des stocks de produits interm\u00e9diaires"
- },
- {
- "name": "Variation des stocks de produits finis"
- }
- ],
- "name": "Variation des stocks de biens produits"
- }
- ],
- "name": "SUR PRODUITS DE P\u00c9R\u00c9QUATION",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventes de marchandises \u00e0\u00a0 l'\u00e9tranger"
- },
- {
- "name": "Ventes de marchandises des exercices ant\u00e9rieurs"
- },
- {
- "name": "Ventes de marchandises au Maroc"
- },
- {
- "name": "Rabais, remises et ristournes accord\u00e9s par l'entreprise"
- }
- ],
- "name": "SUR PRODUITS \u00c0 L'EXPORTATION",
- "root_type": "Income"
- }
- ],
- "name": "SUBVENTIONS D'EXPLOITATION",
- "root_type": "Income"
- }
- ],
- "name": "Comptes de produits"
- }
- ],
- "name": "Comptes de gestion"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Cr\u00e9dits de tr\u00e9sorerie"
- }
- ],
- "name": "Cr\u00e9dits de tr\u00e9sorerie"
- },
- {
- "children": [
- {
- "name": "Banques (solde cr\u00e9diteur)"
- },
- {
- "name": "Autres \u00e9tablissements financiers et assimil\u00e9s (soldes cr\u00e9diteurs)"
- }
- ],
- "name": "Banques (solde cr\u00e9diteur)"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9dits d'escompte"
- }
- ],
- "name": "Cr\u00e9dits d'escompte"
- }
- ],
- "name": "TRESORERIE - PASSIF"
- }
- ],
- "name": "COMPTES DE TRESORERIE"
- },
- {
- "name": "COMPTES D'ACTIF IMMOBILISE"
- },
- {
- "name": "COMPTES D'ACTIF CIRCULANT (HORS TRESORERIE)"
- },
- {
- "name": "COMPTES DU PASSIF CIRCULANT (HORS TRESORERIE)"
- },
- {
- "name": "COMPTES DE FINANCEMENT PERMANENT"
- }
- ],
- "name": "COMPTES DE BILAN"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "PERTES SUR CR\u00c9ANCES H.A.O."
- },
- {
- "name": "DONS ET LIB\u00c9RALIT\u00c9S ACCORD\u00c9S"
- },
- {
- "name": "CHARGES PROVISIONN\u00c9ES H.A.O."
- },
- {
- "name": "ABANDONS DE CR\u00c9ANCES CONSENTIS"
- },
- {
- "name": "CHARGES H.A.O. CONSTAT\u00c9ES"
- }
- ],
- "name": "CHARGES HORS ACTIVIT\u00c9S ORDINAIRES"
- },
- {
- "children": [
- {
- "name": "IMMOBILISATIONS FINANCI\u00c8RES"
- },
- {
- "name": "IMMOBILISATIONS INCORPORELLES"
- },
- {
- "name": "R\u00e9sultat d'exploitation"
- },
- {
- "children": [
- {
- "name": "Insuffisance brute d'exploitation (d\u00e9biteur)"
- },
- {
- "name": "Exc\u00e9dent brut d'exploitation (cr\u00e9diteur)"
- }
- ],
- "name": "Exc\u00e9dent brut d'exploitation"
- },
- {
- "name": "Valeur ajout\u00e9e"
- },
- {
- "name": "IMMOBILISATIONS CORPORELLES"
- }
- ],
- "name": "VALEURS COMPTABLES DES CESSIONS D'IMMOBILISATIONS"
- },
- {
- "children": [
- {
- "name": "REPRISES DE SUBVENTIONS D\u2019INVESTISSEMENT"
- },
- {
- "name": "REPRISES DE PROVISIONS POUR D\u00c9PR\u00c9CIATION H.A.O."
- },
- {
- "name": "REPRISES DE PROVISIONS R\u00c9GLEMENT\u00c9ES"
- },
- {
- "name": "REPRISES D\u2019AMORTISSEMENTS"
- },
- {
- "name": "AUTRES REPRISES H.A.O."
- },
- {
- "name": "REPRISES DE PROVISIONS POUR RISQUES ET CHARGES H.A.O."
- }
- ],
- "name": "REPRISES HORS ACTIVIT\u00c9S ORDINAIRES"
- },
- {
- "children": [
- {
- "name": "DOTATIONS AUX PROVISIONS POUR RISQUES ET CHARGES H.A.O."
- },
- {
- "name": "DOTATIONS AUX AMORTISSEMENTS H.A.O."
- },
- {
- "name": "DOTATIONS AUX PROVISIONS R\u00c9GLEMENT\u00c9ES"
- },
- {
- "name": "AUTRES DOTATIONS H.A.O."
- },
- {
- "name": "DOTATIONS AUX PROVISIONS POUR D\u00c9PR\u00c9CIATION H.A.O."
- }
- ],
- "name": "DOTATIONS HORS ACTIVIT\u00c9S ORDINAIRES"
- },
- {
- "children": [
- {
- "name": "DONS ET LIB\u00c9RALIT\u00c9S OBTENUS"
- },
- {
- "name": "ABANDONS DE CR\u00c9ANCES OBTENUS"
- },
- {
- "name": "TRANSFERTS DE CHARGES H.A.O"
- },
- {
- "name": "REPRISES DES CHARGES PROVISIONN\u00c9ES H.A.O."
- },
- {
- "name": "PRODUITS H.A.O CONSTAT\u00c9S"
- }
- ],
- "name": "PRODUITS HORS ACTIVIT\u00c9S ORDINAIRES"
- },
- {
- "children": [
- {
- "name": "RAPPEL D'IMP\u00d4TS SUR R\u00c9SULTATS ANT\u00c9RIEURS"
- },
- {
- "children": [
- {
- "name": "D\u00e9gr\u00e8vements"
- },
- {
- "name": "Annulations pour pertes r\u00e9troactives"
- }
- ],
- "name": "D\u00c9GR\u00c8VEMENTS ET ANNULATIONS D\u2019IMP\u00d4TS SUR R\u00c9SULTATS ANT\u00c9RIEURS"
- },
- {
- "name": "IMP\u00d4T MINIMUM FORFAITAIRE (I.M.F.)"
- },
- {
- "children": [
- {
- "name": "Activit\u00e9s exerc\u00e9es dans l'\u00c9tat"
- },
- {
- "name": "Activit\u00e9s exerc\u00e9es hors R\u00e9gion"
- },
- {
- "name": "Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion"
- }
- ],
- "name": "IMP\u00d4TS SUR LES B\u00c9N\u00c9FICES DE L'EXERCICE"
- }
- ],
- "name": "IMP\u00d4TS SUR LE R\u00c9SULTAT"
- },
- {
- "children": [
- {
- "name": "COLLECTIVIT\u00c9S PUBLIQUES"
- },
- {
- "name": "AUTRES"
- },
- {
- "name": "\u00c9TAT"
- },
- {
- "name": "GROUPE"
- }
- ],
- "name": "SUBVENTIONS D'\u00c9QUILIBRE"
- },
- {
- "children": [
- {
- "name": "PARTICIPATION L\u00c9GALE AUX B\u00c9N\u00c9FICES"
- },
- {
- "name": "AUTRES PARTICIPATIONS"
- },
- {
- "name": "PARTICIPATION CONTRACTUELLE AUX B\u00c9N\u00c9FICES"
- }
- ],
- "name": "PARTICIPATION DES TRAVAILLEURS"
- },
- {
- "children": [
- {
- "name": "IMMOBILISATIONS FINANCI\u00c8RES"
- },
- {
- "name": "IMMOBILISATIONS CORPORELLES"
- },
- {
- "name": "IMMOBILISATIONS INCORPORELLES"
- }
- ],
- "name": "PRODUITS DES CESSIONS D'IMMOBILISATIONS"
- }
- ],
- "name": "Comptes sp\u00e9ciaux"
- }
- ],
- "name": "Plan Comptable SYSCOA"
- }
-}
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/charts/nl_l10nnl_chart_template.json b/erpnext/setup/doctype/company/charts/nl_l10nnl_chart_template.json
deleted file mode 100644
index 77fb178..0000000
--- a/erpnext/setup/doctype/company/charts/nl_l10nnl_chart_template.json
+++ /dev/null
@@ -1,4768 +0,0 @@
-{
- "name": "Nederlands Grootboekschema",
- "root": {
- "children": [
- {
- "name": "INDIRECTE KOSTEN"
- },
- {
- "children": [
- {
- "name": "Kantoorbenodigdheden"
- },
- {
- "name": "Emballage"
- },
- {
- "name": "Hulpstoffen 1"
- },
- {
- "name": "Grondstoffen 2"
- },
- {
- "name": "Goederen onderweg"
- },
- {
- "name": "Goederen 1"
- },
- {
- "name": "Hulpstoffen 2"
- },
- {
- "name": "Gereed product 1"
- },
- {
- "name": "Gereed product 2"
- },
- {
- "name": "Onderhanden werk"
- },
- {
- "name": "Zegels"
- },
- {
- "name": "Goederen 2"
- },
- {
- "name": "Goederen in consignatie"
- },
- {
- "name": "Verpakkingsmateriaal"
- },
- {
- "name": "Grondstoffen 1"
- },
- {
- "name": "Halffabrikaten 2"
- },
- {
- "name": "Halffabrikaten 1"
- }
- ],
- "name": "VOORRAAD GRONDSTOFFEN, HULPMATERIALEN EN HANDELSGOEDEREN"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Btw te vorderen overig",
- "root_type": "Liability"
- },
- {
- "name": "Premie WIR",
- "root_type": "Liability"
- },
- {
- "name": "Af te dragen Btw-verlegd",
- "root_type": "Liability"
- },
- {
- "name": "Btw oude jaren",
- "root_type": "Liability"
- },
- {
- "name": "Btw te vorderen hoog",
- "root_type": "Liability"
- },
- {
- "name": "Btw af te dragen laag",
- "root_type": "Liability"
- },
- {
- "name": "Overige te betalen posten",
- "root_type": "Liability"
- },
- {
- "name": "Vooruit ontvangen bedr.",
- "root_type": "Liability"
- },
- {
- "name": "Btw-afdracht",
- "root_type": "Liability"
- },
- {
- "name": "Energiekosten",
- "root_type": "Liability"
- },
- {
- "name": "Accountantskosten",
- "root_type": "Liability"
- },
- {
- "name": "Telefoon/telefax",
- "root_type": "Liability"
- },
- {
- "name": "Termijnen onderh. werk",
- "root_type": "Liability"
- },
- {
- "name": "Rekening-courant inkoopvereniging",
- "root_type": "Liability"
- },
- {
- "name": "Loonheffing",
- "root_type": "Liability"
- },
- {
- "name": "Afdracht loonheffing",
- "root_type": "Liability"
- },
- {
- "name": "Vennootschapsbelasting",
- "root_type": "Liability"
- },
- {
- "name": "Btw te vorderen laag",
- "root_type": "Liability"
- },
- {
- "name": "Btw af te dragen hoog",
- "root_type": "Liability"
- },
- {
- "name": "Te vorderen Btw-verlegd",
- "root_type": "Liability"
- },
- {
- "name": "Btw af te dragen overig",
- "root_type": "Liability"
- },
- {
- "name": "Investeringsaftrek",
- "root_type": "Liability"
- },
- {
- "name": "Dividendbelasting",
- "root_type": "Liability"
- },
- {
- "name": "Sociale lasten",
- "root_type": "Liability"
- },
- {
- "name": "Pensioenpremies",
- "root_type": "Liability"
- },
- {
- "name": "Vakantiegeld",
- "root_type": "Liability"
- },
- {
- "name": "Vakantiedagen",
- "root_type": "Liability"
- },
- {
- "name": "Vakantiezegels",
- "root_type": "Liability"
- },
- {
- "name": "Rente",
- "root_type": "Liability"
- },
- {
- "name": "Dividend",
- "root_type": "Liability"
- },
- {
- "name": "Tanti\u00e8mes",
- "root_type": "Liability"
- }
- ],
- "name": "KORTLOPENDE SCHULDEN"
- },
- {
- "children": [
- {
- "name": "Vooruitbetaalde kosten",
- "root_type": "Asset"
- },
- {
- "name": "Te ontvangen ziekengeld",
- "root_type": "Asset"
- },
- {
- "name": "Overige vorderingen",
- "root_type": "Asset"
- },
- {
- "name": "Dubieuze debiteuren",
- "root_type": "Asset"
- },
- {
- "name": "Rekening-courant directie",
- "root_type": "Asset"
- },
- {
- "name": "Voorziening dubieuze debiteuren",
- "root_type": "Asset"
- },
- {
- "name": "Voorschotten personeel",
- "root_type": "Asset"
- }
- ],
- "name": "VORDERINGEN"
- },
- {
- "children": [
- {
- "name": "BIZNER bank"
- },
- {
- "name": "Kleine kas"
- },
- {
- "name": "ABN-AMRO bank"
- },
- {
- "name": "Bankbetaalkaarten",
- "root_type": "Asset"
- },
- {
- "name": "Effecten",
- "root_type": "Asset"
- },
- {
- "name": "Kas valuta"
- },
- {
- "name": "Kruisposten",
- "root_type": "Asset"
- },
- {
- "name": "Kas"
- },
- {
- "name": "RABO bank"
- },
- {
- "name": "Girobetaalkaarten",
- "root_type": "Asset"
- },
- {
- "name": "Postbank"
- }
- ],
- "name": "LIQUIDE MIDDELEN"
- }
- ],
- "name": "FINANCIELE REKENINGEN, KORTLOPENDE VORDERINGEN EN SCHULDEN"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Afschrijving Vrachtauto's",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Aanhangwagens",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Personenauto's",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Heftrucks",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Aanhangwagens",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Vrachtauto's",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Personenauto's",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Rijwielen en bromfietsen",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Rijwielen en bromfietsen",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Heftrucks",
- "root_type": "Asset"
- }
- ],
- "name": "VERVOERMIDDELEN"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Aanschafwaarde Gereedschappen",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Fabrieksinventaris",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Bedrijfsinventaris",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Magazijninventaris",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Gereedschappen",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Kantine-inventaris",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Fabrieksinventaris",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Magazijninventaris",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Kantoorinventaris",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Kantoormachines",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Kantoormachines",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Kantine-inventaris",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Kantoorinventaris",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Bedrijfsinventaris",
- "root_type": "Asset"
- }
- ],
- "name": "INVENTARIS"
- },
- {
- "children": [
- {
- "name": "Afschrijving Machines 4",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Machines 2",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Machines 5",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Machines 3",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Machines 4",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Machines 1",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Machines 2",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Machines 5",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Machines 3",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Machines 1",
- "root_type": "Asset"
- }
- ],
- "name": "MACHINES"
- }
- ],
- "name": "MACHINES EN INVENTARIS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Financieringskosten huurkoop",
- "root_type": "Asset"
- },
- {
- "name": "Waarborgsommen",
- "root_type": "Asset"
- },
- {
- "name": "Hypotheken u/g 2",
- "root_type": "Asset"
- },
- {
- "name": "Hypotheken u/g 1",
- "root_type": "Asset"
- },
- {
- "name": "Hypotheken u/g 3",
- "root_type": "Asset"
- },
- {
- "name": "Leningen u/g 1",
- "root_type": "Asset"
- },
- {
- "name": "Leningen u/g 3",
- "root_type": "Asset"
- },
- {
- "name": "Leningen u/g 2",
- "root_type": "Asset"
- },
- {
- "name": "Leningen u/g 5",
- "root_type": "Asset"
- },
- {
- "name": "Leningen u/g 4",
- "root_type": "Asset"
- },
- {
- "name": "Vorderingen op deelnemingen",
- "root_type": "Asset"
- },
- {
- "name": "Financieringskosten",
- "root_type": "Asset"
- }
- ],
- "name": "LANGLOPENDE VORDERINGEN"
- },
- {
- "children": [
- {
- "name": "Meerderheidsdeelnemingen",
- "root_type": "Asset"
- },
- {
- "name": "Minderheidsdeelnemingen",
- "root_type": "Asset"
- },
- {
- "name": "Aandeel inkoopcombinatie",
- "root_type": "Asset"
- }
- ],
- "name": "FINANCIELE VASTE ACTIVA"
- }
- ],
- "name": "FINANCIELE VASTE ACTIVA EN LANGLOPENDE VORDERINGEN"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Hypotheek o/g 5",
- "root_type": "Liability"
- },
- {
- "name": "Lease-verplichtingen",
- "root_type": "Liability"
- },
- {
- "name": "Huurkoopverplichtingen",
- "root_type": "Liability"
- },
- {
- "name": "Hypotheek o/g 1",
- "root_type": "Liability"
- },
- {
- "name": "Hypotheek o/g 2",
- "root_type": "Liability"
- },
- {
- "name": "Hypotheek o/g 4",
- "root_type": "Liability"
- },
- {
- "name": "Hypotheek o/g 3",
- "root_type": "Liability"
- }
- ],
- "name": "AFLOSSINGEN"
- },
- {
- "children": [
- {
- "name": "Rekening-courant directie",
- "root_type": "Liability"
- },
- {
- "name": "Hypotheken o/g 1",
- "root_type": "Liability"
- },
- {
- "name": "Hypotheken o/g 3",
- "root_type": "Liability"
- },
- {
- "name": "Hypotheken o/g 5",
- "root_type": "Liability"
- },
- {
- "name": "Lease-verplichtingen",
- "root_type": "Liability"
- },
- {
- "name": "Huurkoopverplichtingen",
- "root_type": "Liability"
- },
- {
- "name": "Hypotheken o/g 2",
- "root_type": "Liability"
- },
- {
- "name": "Hypotheken o/g 4",
- "root_type": "Liability"
- },
- {
- "name": "Leningen o/g 5",
- "root_type": "Liability"
- },
- {
- "name": "Leningen o/g 2",
- "root_type": "Liability"
- },
- {
- "name": "Leningen o/g 1",
- "root_type": "Liability"
- },
- {
- "name": "Leningen o/g 3",
- "root_type": "Liability"
- },
- {
- "name": "Leningen o/g 4",
- "root_type": "Liability"
- }
- ],
- "name": "LANGLOPENDE SCHULDEN"
- }
- ],
- "name": "LANGLOPENDE SCHULDEN EN AFLOSSINGEN"
- },
- {
- "children": [
- {
- "name": "Afschrijving Ontwikkelingskosten",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Octrooien",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Goodwill",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Auteursrechten",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Vergunningen",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Aanloopkosten",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Licenties",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Tonnagevergunningen",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Drankvergunningen",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Vergunningen",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Auteursrechten",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Drankvergunningen",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Tonnagevergunningen",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Goodwill",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Octrooien",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Aanloopkosten",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Ontwikkelingskosten",
- "root_type": "Asset"
- }
- ],
- "name": "IMMATERIELE ACTIVA"
- },
- {
- "children": [
- {
- "name": "Aanschafwaarde Gebouwen",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Verbouwingen",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Landerijen",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Grondverbetering",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Pachtersinvesteringen",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Bedrijfsgebouwen",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Woon-winkelhuis",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Woon-winkelhuis",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Winkels",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Parkeerplaats",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Grondverbetering",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Ondergrond gebouwen",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Bedrijfsgebouwen",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Aanloopkosten",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Gebouwen",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Winkels",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Pachtersinvesteringen",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Parkeerplaats",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Verbouwingen",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Aanloopkosten",
- "root_type": "Asset"
- }
- ],
- "name": "ONROERENDE GOEDEREN"
- },
- {
- "children": [
- {
- "name": "Overige persoonlijke verplichtingen",
- "root_type": "Liability"
- },
- {
- "name": "Giften",
- "root_type": "Liability"
- },
- {
- "name": "Buitengewone lasten",
- "root_type": "Liability"
- },
- {
- "name": "Inkomstenbelasting",
- "root_type": "Liability"
- },
- {
- "name": "Vermogensbelasting",
- "root_type": "Liability"
- },
- {
- "name": "Wettelijke reserves",
- "root_type": "Liability"
- },
- {
- "name": "Overige reserves",
- "root_type": "Liability"
- },
- {
- "name": "Aandelenkapitaal",
- "root_type": "Liability"
- },
- {
- "name": "Overige priv\u00e9-uitgaven",
- "root_type": "Liability"
- },
- {
- "name": "Huishoudgeld",
- "root_type": "Liability"
- },
- {
- "name": "Premie lijfrenteverzekeringen",
- "root_type": "Liability"
- },
- {
- "name": "Premie volksverzekeringen",
- "root_type": "Liability"
- },
- {
- "name": "Assuranties",
- "root_type": "Liability"
- },
- {
- "name": "Priv\u00e9-opnamen/stortingen",
- "root_type": "Liability"
- },
- {
- "name": "Kapitaal",
- "root_type": "Liability"
- },
- {
- "name": "WAO en ziekengeldverzekeringen",
- "root_type": "Liability"
- },
- {
- "name": "Priv\u00e9-gebruik",
- "root_type": "Liability"
- },
- {
- "name": "Premie volksverzekeringen",
- "root_type": "Liability"
- }
- ],
- "name": "EIGEN VERMOGEN"
- },
- {
- "children": [
- {
- "name": "Pens.voorz. eigen beheer",
- "root_type": "Liability"
- },
- {
- "name": "Stamrechtverplichtingen",
- "root_type": "Liability"
- },
- {
- "name": "Backservice pensioenverpl.",
- "root_type": "Liability"
- },
- {
- "name": "Pensioenverplichtingen",
- "root_type": "Liability"
- },
- {
- "name": "Egalisatierekening WIR",
- "root_type": "Liability"
- },
- {
- "name": "Vervangingsreserve",
- "root_type": "Liability"
- },
- {
- "name": "Garantieverplichtingen",
- "root_type": "Liability"
- },
- {
- "name": "Egalisatieres. grootonderh.",
- "root_type": "Liability"
- },
- {
- "name": "Assurantie eigen risico",
- "root_type": "Liability"
- },
- {
- "name": "Latente belastingverpl.",
- "root_type": "Liability"
- },
- {
- "name": "Voorziening deelnemingen",
- "root_type": "Liability"
- }
- ],
- "name": "VOORZIENINGEN"
- }
- ],
- "name": "VASTE ACTIVA, EIGEN VERMOGEN, LANGLOPEND VREEMD VERMOGEN EN VOORZIENINGEN"
- },
- {
- "children": [
- {
- "name": "Opbrengsten deelnemingen",
- "root_type": "Income"
- },
- {
- "name": "Verlies verkoop deelnem.",
- "root_type": "Expense"
- },
- {
- "name": "Vpb bijzonder resultaat",
- "root_type": "Income"
- },
- {
- "name": "Winst",
- "root_type": "Income"
- },
- {
- "name": "Memoriaal"
- },
- {
- "name": "Winst bij verkoop deelnem.",
- "root_type": "Income"
- },
- {
- "name": "Reorganisatiekosten",
- "root_type": "Expense"
- },
- {
- "name": "Vpb normaal resultaat",
- "root_type": "Income"
- },
- {
- "name": "Voorz. Verlies deelnem.",
- "root_type": "Expense"
- }
- ],
- "name": "OVERIGE RESULTATEN"
- },
- {
- "children": [
- {
- "name": "Income"
- }
- ],
- "name": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Tanti\u00e8mes de l'exercice"
- },
- {
- "name": "Autres allocataires"
- },
- {
- "name": "Dividendes et tanti\u00e8mes d'exercices ant\u00e9rieurs"
- },
- {
- "name": "Dividendes de l'exercice"
- }
- ],
- "name": "DETTES DECOULANT DE L'AFFECTATION DES RESULTATS"
- },
- {
- "children": [
- {
- "name": "R\u00e9ductions de valeur act\u00e9es"
- },
- {
- "name": "Compensation clients"
- },
- {
- "children": [
- {
- "name": "Autres entreprises avec lesquelles il existe un lien de participation"
- },
- {
- "name": "Entreprises li\u00e9es"
- },
- {
- "name": "Administrateurs et g\u00e9rants de l'entreprise"
- }
- ],
- "name": "Effets \u00e0 recevoir sur entreprises apparent\u00e9es et administrateurs et g\u00e9rants"
- },
- {
- "children": [
- {
- "name": "Entreprises li\u00e9es"
- },
- {
- "name": "Administrateurs et g\u00e9rants d'entreprise"
- },
- {
- "name": "Autres entreprises avec lesquelles il existe un lien de participation"
- }
- ],
- "name": "Clients, cr\u00e9ances courantes, entreprises apparent\u00e9es, administrateurs et g\u00e9rants"
- },
- {
- "children": [
- {
- "name": "Effets \u00e0 l'escompte"
- },
- {
- "name": "Effets \u00e0 l'encaissement"
- },
- {
- "name": "Effets \u00e0 recevoir"
- }
- ],
- "name": "Effets \u00e0 recevoir"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances r\u00e9sultant de livraisons de biens"
- },
- {
- "name": "Rabais, remises, ristournes \u00e0 accorder et autres notes de cr\u00e9dit \u00e0 \u00e9tablir"
- }
- ],
- "name": "Clients"
- },
- {
- "name": "Cr\u00e9ances douteuses"
- },
- {
- "name": "Acomptes vers\u00e9s"
- },
- {
- "name": "Clients : retenues sur garanties"
- },
- {
- "name": "Produits \u00e0 recevoir"
- }
- ],
- "name": "CREANCES COMMERCIALES"
- },
- {
- "children": [
- {
- "name": "Acomptes re\u00e7us d'autres tiers \u00e0 moins d'un an"
- },
- {
- "name": "Participation du personnel \u00e0 payer"
- },
- {
- "name": "Actionnaires - capital \u00e0 rembourser"
- },
- {
- "name": "Obligations et coupons \u00e9chus"
- },
- {
- "name": "Emballages et mat\u00e9riel consign\u00e9s"
- },
- {
- "name": "Autres dettes diverses"
- },
- {
- "name": "Cautionnements re\u00e7us en num\u00e9raires"
- }
- ],
- "name": "DETTES DIVERSES"
- },
- {
- "children": [
- {
- "name": "Charges \u00e0 reporter"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Autres produits d'exploitation"
- },
- {
- "name": "Commissions \u00e0 obtenir"
- },
- {
- "name": "Ristournes, rabais \u00e0 obtenir"
- }
- ],
- "name": "Produits d'exploitation"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats courus et non \u00e9chus sur pr\u00eats et d\u00e9bits"
- },
- {
- "name": "Autres produits financiers"
- }
- ],
- "name": "Produits financiers"
- }
- ],
- "name": "Produits acquis"
- },
- {
- "name": "Charges \u00e0 imputer"
- },
- {
- "children": [
- {
- "name": "Produits d'exploitation \u00e0 reporter"
- },
- {
- "name": "Produits financiers \u00e0 reporter"
- }
- ],
- "name": "Produits \u00e0 reporter"
- },
- {
- "children": [
- {
- "name": "Compte de r\u00e9partition p\u00e9riodique des charges"
- },
- {
- "name": "Compte d'attente"
- },
- {
- "name": "Transferts d'exercice"
- }
- ],
- "name": "Comptes d'attente"
- }
- ],
- "name": "COMPTES DE REGULARISATION ET COMPTES D'ATTENTE"
- },
- {
- "name": "ACOMPTES RECUS SUR COMMANDES"
- },
- {
- "children": [
- {
- "name": "Acomptes re\u00e7us"
- },
- {
- "name": "Factures \u00e0 recevoir"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Fournisseurs importation"
- },
- {
- "name": "Fournisseurs CEE"
- },
- {
- "name": "Fournisseurs belges"
- }
- ],
- "name": "Fournisseurs ordinaires"
- },
- {
- "children": [
- {
- "name": "Entreprises li\u00e9es"
- },
- {
- "name": "Entreprises avec lesquelles il existe un lien de participation"
- }
- ],
- "name": "Entreprises apparent\u00e9es"
- }
- ],
- "name": "Effets \u00e0 payer"
- },
- {
- "children": [
- {
- "name": "Dettes envers les coparticipants"
- },
- {
- "children": [
- {
- "name": "Fournisseurs CEE"
- },
- {
- "name": "Fournisseurs importation"
- },
- {
- "name": "Fournisseurs belges"
- }
- ],
- "name": "Fournisseurs ordinaires"
- },
- {
- "name": "Fournisseurs - retenues de garanties"
- },
- {
- "children": [
- {
- "name": "Entreprises avec lesquelles il existe un lien de participation"
- }
- ],
- "name": "Entreprises apparent\u00e9es"
- }
- ],
- "name": "Fournisseurs"
- },
- {
- "name": "Compensations fournisseurs"
- }
- ],
- "name": "DETTES COMMERCIALES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "1er trimestre"
- },
- {
- "name": "Arri\u00e9r\u00e9s"
- },
- {
- "name": "3\u00e8me trimestre"
- },
- {
- "name": "2\u00e8me trimestre"
- },
- {
- "name": "4\u00e8me trimestre"
- }
- ],
- "name": "Office National de la S\u00e9curit\u00e9 Sociale"
- },
- {
- "children": [
- {
- "name": "Employ\u00e9s"
- },
- {
- "name": "Ouvriers"
- },
- {
- "name": "Administrateurs, g\u00e9rants et commissaires"
- },
- {
- "name": "Direction"
- }
- ],
- "name": "R\u00e9mun\u00e9rations"
- },
- {
- "children": [
- {
- "name": "Ouvriers"
- },
- {
- "name": "Employ\u00e9s"
- },
- {
- "name": "Direction"
- }
- ],
- "name": "P\u00e9cules de vacances"
- },
- {
- "children": [
- {
- "name": "\u00e0 4507 Autres imp\u00f4ts en Belgique"
- },
- {
- "name": "\u00e0 4504 Imp\u00f4ts sur le r\u00e9sultat"
- },
- {
- "name": "Imp\u00f4ts \u00e0 l'\u00e9tranger"
- }
- ],
- "name": "Dettes fiscales estim\u00e9es"
- },
- {
- "children": [
- {
- "name": "T.V.A. \u00e0 payer - Import"
- },
- {
- "name": "T.V.A. \u00e0 payer - Cocontractant"
- },
- {
- "name": "T.V.A. \u00e0 payer - Intra-communautaire"
- },
- {
- "name": "T.V.A. \u00e0 payer"
- },
- {
- "name": "Compte courant administration T.V.A."
- },
- {
- "name": "Taxe d'\u00e9galisation due"
- }
- ],
- "name": "T.V.A. \u00e0 payer"
- },
- {
- "children": [
- {
- "name": "Autres imp\u00f4ts sur le r\u00e9sultat"
- },
- {
- "children": [
- {
- "name": "Autres imp\u00f4ts et taxes \u00e0 payer"
- },
- {
- "name": "Imp\u00f4ts provinciaux \u00e0 payer"
- },
- {
- "name": "Imp\u00f4ts communaux \u00e0 payer"
- },
- {
- "name": "Pr\u00e9compte immobilier"
- }
- ],
- "name": "Autres imp\u00f4ts et taxes en Belgique"
- },
- {
- "name": "Imp\u00f4ts et taxes \u00e0 l'\u00e9tranger"
- }
- ],
- "name": "Imp\u00f4ts et taxes \u00e0 payer"
- },
- {
- "children": [
- {
- "name": "Autres pr\u00e9comptes retenus"
- },
- {
- "name": "Pr\u00e9compte professionnel retenu sur r\u00e9mun\u00e9rations"
- },
- {
- "name": "Pr\u00e9compte professionnel retenu sur tanti\u00e8mes"
- },
- {
- "name": "Pr\u00e9compte mobilier retenu sur dividendes attribu\u00e9s"
- },
- {
- "name": "Pr\u00e9compte mobilier retenu sur int\u00e9r\u00eats pay\u00e9s"
- }
- ],
- "name": "Pr\u00e9comptes retenus"
- },
- {
- "children": [
- {
- "name": "Dettes et provisions sociales diverses"
- },
- {
- "name": "Caisse d'assurances sociales pour travailleurs ind\u00e9pendants"
- },
- {
- "name": "Oppositions sur r\u00e9mun\u00e9rations"
- },
- {
- "children": [
- {
- "name": "Assurance groupe "
- },
- {
- "name": "Assurances individuelles"
- },
- {
- "name": "Assurance loi"
- },
- {
- "name": "Assurance salaire garanti "
- }
- ],
- "name": "Assurances relatives au personnel"
- },
- {
- "name": "Provision pour gratifications de fin d'ann\u00e9e"
- },
- {
- "name": "D\u00e9parts de personnel"
- }
- ],
- "name": "Autres dettes sociales"
- }
- ],
- "name": "DETTES FISCALES, SALARIALES ET SOCIALES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Non convertibles"
- },
- {
- "name": "Convertibles"
- }
- ],
- "name": "Emprunts obligataires non subordonn\u00e9s"
- },
- {
- "children": [
- {
- "name": "Non convertibles"
- },
- {
- "name": "Convertibles"
- }
- ],
- "name": "Emprunts subordonn\u00e9s"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9dits d'acceptation"
- },
- {
- "name": "Promesses"
- },
- {
- "name": "Dettes en compte"
- }
- ],
- "name": "Etablissements de cr\u00e9dit"
- },
- {
- "children": [
- {
- "name": "Financement de biens immobiliers"
- },
- {
- "name": "Financement de biens mobiliers"
- }
- ],
- "name": "Dettes de location-financement et assimil\u00e9es"
- },
- {
- "children": [
- {
- "name": "Effets \u00e0 payer"
- },
- {
- "name": "Fournisseurs"
- }
- ],
- "name": "Dettes commerciales"
- },
- {
- "name": "Autres emprunts"
- },
- {
- "name": "Cautionnements re\u00e7us en num\u00e9raires"
- },
- {
- "children": [
- {
- "name": "Entreprises avec lesquelles il existe un lien de participation"
- },
- {
- "name": "Entreprises li\u00e9es"
- },
- {
- "name": "Administrateurs, g\u00e9rants, associ\u00e9s"
- },
- {
- "name": "Autres dettes"
- }
- ],
- "name": "Dettes diverses"
- }
- ],
- "name": "DETTES A PLUS D'UN AN ECHEANT DANS L'ANNEE"
- },
- {
- "children": [
- {
- "name": "Etablissements de cr\u00e9dit. Cr\u00e9dits d'acceptation"
- },
- {
- "name": "Etablissements de cr\u00e9dit. Promesses"
- },
- {
- "name": "Etablissements de cr\u00e9dit. Dettes en compte courant"
- },
- {
- "name": "Etablissements de cr\u00e9dit. Emprunts en compte \u00e0 terme fixe"
- },
- {
- "name": "Autres emprunts"
- }
- ],
- "name": "DETTES FINANCIERES"
- },
- {
- "children": [
- {
- "name": "Cautionnements vers\u00e9s en num\u00e9raires"
- },
- {
- "name": "R\u00e9ductions de valeur act\u00e9es"
- },
- {
- "children": [
- {
- "name": "Actionnaires d\u00e9faillants"
- },
- {
- "name": "Appels de fonds"
- }
- ],
- "name": "Capital appel\u00e9, non vers\u00e9"
- },
- {
- "children": [
- {
- "name": "T.V.A D\u00e9ductible"
- },
- {
- "name": "Compte courant administration T.V.A."
- },
- {
- "name": "Taxe d'\u00e9galisation due"
- }
- ],
- "name": "T.V.A. \u00e0 r\u00e9cup\u00e9rer"
- },
- {
- "children": [
- {
- "name": "Imp\u00f4ts \u00e9trangers"
- },
- {
- "name": "\u00e0 4127 Autres imp\u00f4ts belges"
- },
- {
- "name": "\u00e0 4124 Imp\u00f4ts belges sur le r\u00e9sultat"
- }
- ],
- "name": "Imp\u00f4ts et versements fiscaux \u00e0 r\u00e9cup\u00e9rer"
- },
- {
- "name": "Produits \u00e0 recevoir"
- },
- {
- "children": [
- {
- "name": "Rabais, ristournes, remises \u00e0 obtenir et autres avoirs non encore re\u00e7us"
- },
- {
- "name": "Compte courant des administrateurs et g\u00e9rants"
- },
- {
- "name": "Compte courant des associ\u00e9s en S.P.R.L."
- },
- {
- "name": "Avances et pr\u00eats au personnel"
- },
- {
- "name": "Associ\u00e9s"
- },
- {
- "children": [
- {
- "name": "Autres cr\u00e9ances"
- },
- {
- "name": "Subsides \u00e0 recevoir"
- }
- ],
- "name": "Etat et \u00e9tablissements publics"
- },
- {
- "name": "Emballages et mat\u00e9riel \u00e0 rendre"
- },
- {
- "name": "Cr\u00e9ances sur soci\u00e9t\u00e9s apparent\u00e9es"
- }
- ],
- "name": "Cr\u00e9ances diverses"
- },
- {
- "name": "Cr\u00e9ances douteuses"
- }
- ],
- "name": "AUTRES CREANCES"
- }
- ],
- "name": "CLASSE 4. CREANCES ET DETTES A UN AN AU PLUS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Perte \u00e0 reporter",
- "root_type": "Income"
- },
- {
- "name": "Pr\u00e9l\u00e8vement sur les r\u00e9serves",
- "root_type": "Income"
- },
- {
- "name": "Pr\u00e9l\u00e8vement sur le capital et les primes d'\u00e9mission",
- "root_type": "Income"
- },
- {
- "name": "B\u00e9n\u00e9fice report\u00e9 de l'exercice pr\u00e9c\u00e9dent",
- "root_type": "Income"
- },
- {
- "name": "Intervention d'associ\u00e9s",
- "root_type": "Income"
- }
- ],
- "name": "AFFECTATION AUX RESULTATS"
- },
- {
- "children": [
- {
- "name": "Imp\u00f4ts \u00e9trangers sur le r\u00e9sultat",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "R\u00e9gularisations d'imp\u00f4ts estim\u00e9s",
- "root_type": "Income"
- },
- {
- "name": "R\u00e9gularisations d'imp\u00f4ts dus ou vers\u00e9s",
- "root_type": "Income"
- },
- {
- "name": "Reprises de provisions fiscales",
- "root_type": "Income"
- }
- ],
- "name": "Imp\u00f4ts belges sur le r\u00e9sultat"
- }
- ],
- "name": "REGULARISATIONS D'IMPOTS ET REPRISES DE PROVISIONS FISCALES"
- },
- {
- "children": [
- {
- "name": "Reprises de provisions pour risques et charges exceptionnelles",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Sur immobilisations financi\u00e8res",
- "root_type": "Income"
- },
- {
- "name": "Sur immobilisations incorporelles",
- "root_type": "Income"
- },
- {
- "name": "Sur immobilisations corporelles",
- "root_type": "Income"
- }
- ],
- "name": "Plus-values sur r\u00e9alisation d'actifs immobilis\u00e9s"
- },
- {
- "name": "Reprises de r\u00e9ductions de valeur sur immobilisations financi\u00e8res",
- "root_type": "Income"
- },
- {
- "name": "Autres produits exceptionnels",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Sur immobilisations corporelles",
- "root_type": "Income"
- },
- {
- "name": "Sur immobilisations incorporelles",
- "root_type": "Income"
- }
- ],
- "name": "Reprises d'amortissements et de r\u00e9ductions de valeur"
- }
- ],
- "name": "PRODUITS EXCEPTIONNELS"
- },
- {
- "children": [
- {
- "name": "Escomptes obtenus",
- "root_type": "Income"
- },
- {
- "name": "Produits des autres cr\u00e9ances",
- "root_type": "Income"
- },
- {
- "name": "Ecarts de conversion des devises",
- "root_type": "Income"
- },
- {
- "name": "Diff\u00e9rences de change",
- "root_type": "Income"
- },
- {
- "name": "Subsides en capital et en int\u00e9r\u00eats",
- "root_type": "Income"
- },
- {
- "name": "Plus-values sur r\u00e9alisations d'actifs circulants",
- "root_type": "Income"
- },
- {
- "name": "Produits des actifs circulants",
- "root_type": "Income"
- }
- ],
- "name": "PRODUITS FINANCIERS"
- },
- {
- "children": [
- {
- "name": "Locations diverses \u00e0 caract\u00e8re professionnel",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Bonis sur reprises d'emballages consign\u00e9s",
- "root_type": "Income"
- },
- {
- "name": "Bonis sur travaux en associations momentan\u00e9es",
- "root_type": "Income"
- }
- ],
- "name": "Produits divers"
- },
- {
- "name": "Commissions et courtages",
- "root_type": "Income"
- },
- {
- "name": "Redevances pour brevets et licences",
- "root_type": "Income"
- },
- {
- "name": "Prestations de services",
- "root_type": "Income"
- },
- {
- "name": "Revenus des immeubles affect\u00e9s aux activit\u00e9s non professionnelles",
- "root_type": "Income"
- },
- {
- "name": "Subsides d'exploitation et montants compensatoires",
- "root_type": "Income"
- },
- {
- "name": "Plus-values sur r\u00e9alisations courantes d'immobilisations corporelles",
- "root_type": "Income"
- },
- {
- "name": "Plus-values sur r\u00e9alisations de cr\u00e9ances commerciales",
- "root_type": "Income"
- },
- {
- "name": "Produits de services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel",
- "root_type": "Income"
- }
- ],
- "name": "AUTRES PRODUITS D'EXPLOITATION"
- },
- {
- "children": [
- {
- "name": "En immobilisations corporelles",
- "root_type": "Income"
- },
- {
- "name": "En immobilisations en cours",
- "root_type": "Income"
- },
- {
- "name": "En frais d'\u00e9tablissement",
- "root_type": "Income"
- },
- {
- "name": "En immobilisations incorporelles",
- "root_type": "Income"
- }
- ],
- "name": "PRODUCTION IMMOBILISEE"
- },
- {
- "children": [
- {
- "name": "Des produits finis",
- "root_type": "Income"
- },
- {
- "name": "Des en cours de fabrication",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Sur travaux en cours des associations momentan\u00e9es",
- "root_type": "Income"
- },
- {
- "name": "Sur commandes en cours d'ex\u00e9cution",
- "root_type": "Income"
- }
- ],
- "name": "B\u00e9n\u00e9fices port\u00e9s en compte sur commandes en cours"
- },
- {
- "children": [
- {
- "name": "Co\u00fbt des commandes en cours d'ex\u00e9cution",
- "root_type": "Income"
- },
- {
- "name": "Co\u00fbt des travaux en cours des associations momentan\u00e9es",
- "root_type": "Income"
- }
- ],
- "name": "Commandes en cours - Co\u00fbt de revient"
- }
- ],
- "name": "Des commandes en cours d'ex\u00e9cution"
- },
- {
- "name": "Des immeubles construits destin\u00e9s \u00e0 la vente",
- "root_type": "Income"
- }
- ],
- "name": "VARIATION DES STOCKS ET DES COMMANDES EN COURS D'EXECUTION"
- },
- {
- "children": [
- {
- "name": "Ventes d'emballages r\u00e9cup\u00e9rables",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventes dans les pays membres de la C.E.E.",
- "root_type": "Income"
- },
- {
- "name": "Ventes en Belgique",
- "root_type": "Income"
- },
- {
- "name": "Ventes \u00e0 l'exportation",
- "root_type": "Income"
- }
- ],
- "name": "Ventes de marchandises"
- },
- {
- "name": "P\u00e9nalit\u00e9s et d\u00e9dits obtenus par l'entreprise",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventes \u00e0 l'exportation",
- "root_type": "Income"
- },
- {
- "name": "Ventes dans les pays membres de la C.E.E.",
- "root_type": "Income"
- }
- ],
- "name": "Ventes de produits finis"
- },
- {
- "children": [
- {
- "name": "Ventes \u00e0 l'exportation",
- "root_type": "Income"
- },
- {
- "name": "Ventes dans les pays membres de la C.E.E.",
- "root_type": "Income"
- },
- {
- "name": "Ventes en Belgique",
- "root_type": "Income"
- }
- ],
- "name": "Ventes de d\u00e9chets et rebuts"
- },
- {
- "name": "Facturations des travaux en cours",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Prestations de services dans les pays membres de la C.E.E.",
- "root_type": "Income"
- },
- {
- "name": "Prestations de services en vue de l'exportation",
- "root_type": "Income"
- },
- {
- "name": "Prestations de services en Belgique",
- "root_type": "Income"
- }
- ],
- "name": "Prestations de services"
- },
- {
- "children": [
- {
- "name": "Sur prestations de services",
- "root_type": "Income"
- },
- {
- "name": "Sur ventes de produits finis",
- "root_type": "Income"
- },
- {
- "name": "Sur ventes de marchandises",
- "root_type": "Income"
- },
- {
- "name": "Sur ventes de d\u00e9chets et rebuts",
- "root_type": "Income"
- },
- {
- "name": "Mali sur travaux factur\u00e9s aux associations momentan\u00e9es",
- "root_type": "Income"
- }
- ],
- "name": "Remises, ristournes et rabais accord\u00e9s"
- }
- ],
- "name": "CHIFFRE D'AFFAIRES"
- }
- ],
- "name": "CLASSE 7. - PRODUITS"
- },
- {
- "children": [
- {
- "name": "Inkoopbonussen",
- "root_type": "Expense"
- },
- {
- "name": "Toevoeging voorz. incour. handelsgoed.",
- "root_type": "Expense"
- },
- {
- "name": "Inkoop import buiten EU hoog",
- "root_type": "Expense"
- },
- {
- "name": "Inkoop import buiten EU overig",
- "root_type": "Expense"
- },
- {
- "name": "Inkopen BTW verlegd",
- "root_type": "Expense"
- },
- {
- "name": "Inkopen EU laag tarief",
- "root_type": "Expense"
- },
- {
- "name": "Inkopen EU overig",
- "root_type": "Expense"
- },
- {
- "name": "Inkoop import buiten EU laag",
- "root_type": "Expense"
- },
- {
- "name": "Invoerkosten",
- "root_type": "Expense"
- },
- {
- "name": "Inkoopkosten",
- "root_type": "Expense"
- },
- {
- "name": "Inkopen EU hoog tarief",
- "root_type": "Expense"
- },
- {
- "name": "Betalingskort. crediteuren",
- "root_type": "Expense"
- },
- {
- "name": "Inkopen overig",
- "root_type": "Expense"
- },
- {
- "name": "Garantiekosten",
- "root_type": "Expense"
- },
- {
- "name": "Inkopen hoog",
- "root_type": "Expense"
- },
- {
- "name": "Toevoeging garantieverpl.",
- "root_type": "Expense"
- },
- {
- "name": "Tegenrekening inkoop",
- "root_type": "Expense"
- },
- {
- "name": "Onttrekking uitgev.garantie",
- "root_type": "Expense"
- },
- {
- "name": "Voorz. Incourourant grondst.",
- "root_type": "Expense"
- },
- {
- "name": "Kostprijs omzet grondstoffen",
- "root_type": "Expense"
- },
- {
- "name": "Toev. Voorz. incour. grondst.",
- "root_type": "Expense"
- },
- {
- "name": "Kosten inkoopvereniging",
- "root_type": "Expense"
- },
- {
- "name": "Kostprijs omzet handelsgoederen",
- "root_type": "Expense"
- },
- {
- "name": "Voorz.incour. handelsgoed.",
- "root_type": "Expense"
- },
- {
- "name": "Inkoopprovisie",
- "root_type": "Expense"
- },
- {
- "name": "Inkomende vrachten",
- "root_type": "Expense"
- },
- {
- "name": "Hulpmaterialen",
- "root_type": "Expense"
- },
- {
- "name": "Uitbesteed werk",
- "root_type": "Expense"
- },
- {
- "name": "Priv\u00e9-gebruik goederen",
- "root_type": "Expense"
- },
- {
- "name": "Inkopen laag",
- "root_type": "Expense"
- },
- {
- "name": "Inkopen nul",
- "root_type": "Expense"
- }
- ],
- "name": "VOORRAAD GEREED PRODUCT EN ONDERHANDEN WERK"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Brandstoffen",
- "root_type": "Expense"
- },
- {
- "name": "Overige vervoerskosten",
- "root_type": "Expense"
- },
- {
- "name": "Onderhoud personenauto's",
- "root_type": "Expense"
- },
- {
- "name": "Onderhoud vrachtauto's",
- "root_type": "Expense"
- },
- {
- "name": "Leasing auto's",
- "root_type": "Expense"
- },
- {
- "name": "Assuranties auto's",
- "root_type": "Expense"
- },
- {
- "name": "Priv\u00e9-gebruik auto's",
- "root_type": "Expense"
- },
- {
- "name": "Wegenbelasting",
- "root_type": "Expense"
- }
- ],
- "name": "VERVOERSKOSTEN"
- },
- {
- "children": [
- {
- "name": "Overige rentebaten",
- "root_type": "Expense"
- },
- {
- "name": "Rente hypotheek",
- "root_type": "Expense"
- },
- {
- "name": "Rente leasecontracten",
- "root_type": "Expense"
- },
- {
- "name": "Overige rentelasten",
- "root_type": "Expense"
- },
- {
- "name": "Rente lening o/g",
- "root_type": "Expense"
- },
- {
- "name": "Rente lening u/g",
- "root_type": "Expense"
- },
- {
- "name": "Rente bankkrediet",
- "root_type": "Expense"
- },
- {
- "name": "Rente huurkoopcontracten",
- "root_type": "Expense"
- }
- ],
- "name": "FINANCIERINGSKOSTEN"
- },
- {
- "children": [
- {
- "name": "Vrachtauto's",
- "root_type": "Expense"
- },
- {
- "name": "Tonnagevergunningen",
- "root_type": "Expense"
- },
- {
- "name": "Drankvergunningen",
- "root_type": "Expense"
- },
- {
- "name": "Auteursrechten",
- "root_type": "Expense"
- },
- {
- "name": "Octrooien",
- "root_type": "Expense"
- },
- {
- "name": "Goodwill",
- "root_type": "Expense"
- },
- {
- "name": "Kantoorinventaris",
- "root_type": "Expense"
- },
- {
- "name": "Kantoormachines",
- "root_type": "Expense"
- },
- {
- "name": "Gebouwen",
- "root_type": "Expense"
- },
- {
- "name": "Bedrijfsgebouwen",
- "root_type": "Expense"
- },
- {
- "name": "Woon-winkelhuis",
- "root_type": "Expense"
- },
- {
- "name": "Winkels",
- "root_type": "Expense"
- },
- {
- "name": "Gereedschappen",
- "root_type": "Expense"
- },
- {
- "name": "Kantine-inventaris",
- "root_type": "Expense"
- },
- {
- "name": "Bedrijfsinventaris",
- "root_type": "Expense"
- },
- {
- "name": "Magazijninventaris",
- "root_type": "Expense"
- },
- {
- "name": "Machines",
- "root_type": "Expense"
- },
- {
- "name": "Heftrucks",
- "root_type": "Expense"
- },
- {
- "name": "Aanhangwagens",
- "root_type": "Expense"
- },
- {
- "name": "Rijwielen en bromfietsen",
- "root_type": "Expense"
- },
- {
- "name": "Vergunningen",
- "root_type": "Expense"
- },
- {
- "name": "Licenties",
- "root_type": "Expense"
- },
- {
- "name": "Aanloopkosten",
- "root_type": "Expense"
- },
- {
- "name": "Ontwikkelingskosten",
- "root_type": "Expense"
- },
- {
- "name": "Personenauto's",
- "root_type": "Expense"
- },
- {
- "name": "Pachtersinvestering",
- "root_type": "Expense"
- },
- {
- "name": "Aankoopkosten",
- "root_type": "Expense"
- },
- {
- "name": "Parkeerplaats",
- "root_type": "Expense"
- },
- {
- "name": "Grondverbetering",
- "root_type": "Expense"
- },
- {
- "name": "Voorraadverschillen",
- "root_type": "Expense"
- },
- {
- "name": "Fabrieksinventaris",
- "root_type": "Expense"
- },
- {
- "name": "Verbouwingen",
- "root_type": "Expense"
- }
- ],
- "name": "AFSCHRIJVINGEN"
- },
- {
- "children": [
- {
- "name": "Betaalde schadevergoed.",
- "root_type": "Expense"
- },
- {
- "name": "Nadelige koersverschillen",
- "root_type": "Expense"
- },
- {
- "name": "Kosten omzetbelasting",
- "root_type": "Expense"
- },
- {
- "name": "Boekverlies vaste activa",
- "root_type": "Expense"
- },
- {
- "name": "K.O. regeling OB",
- "root_type": "Expense"
- },
- {
- "name": "Overige lasten",
- "root_type": "Expense"
- },
- {
- "name": "Kasverschillen",
- "root_type": "Expense"
- },
- {
- "name": "Boekwinst van vaste activa",
- "root_type": "Expense"
- },
- {
- "name": "Kosten loonbelasting",
- "root_type": "Expense"
- },
- {
- "name": "Naheffing bedrijfsver.",
- "root_type": "Expense"
- },
- {
- "name": "Overige baten",
- "root_type": "Expense"
- },
- {
- "name": "Ontvangen schadevergoed.",
- "root_type": "Expense"
- },
- {
- "name": "Voordelige koersverschil.",
- "root_type": "Expense"
- }
- ],
- "name": "OVERIGE BATEN EN LASTEN"
- },
- {
- "children": [
- {
- "name": "Reis en verblijfkosten",
- "root_type": "Expense"
- },
- {
- "name": "Representatiekosten",
- "root_type": "Expense"
- },
- {
- "name": "Kascorrecties",
- "root_type": "Expense"
- },
- {
- "name": "Exportkosten",
- "root_type": "Expense"
- },
- {
- "name": "Beurskosten",
- "root_type": "Expense"
- },
- {
- "name": "Websitekosten",
- "root_type": "Expense"
- },
- {
- "name": "Provisie",
- "root_type": "Expense"
- },
- {
- "name": "Etalagekosten",
- "root_type": "Expense"
- },
- {
- "name": "Veilingkosten",
- "root_type": "Expense"
- },
- {
- "name": "Reclame",
- "root_type": "Expense"
- },
- {
- "name": "Advertenties",
- "root_type": "Expense"
- },
- {
- "name": "Verpakkingsmateriaal",
- "root_type": "Expense"
- },
- {
- "name": "Overige verkoopkosten",
- "root_type": "Expense"
- },
- {
- "name": "Afschrijving dubieuze deb.",
- "root_type": "Expense"
- },
- {
- "name": "Relatiegeschenken",
- "root_type": "Expense"
- },
- {
- "name": "Uitgaande vrachten",
- "root_type": "Expense"
- }
- ],
- "name": "VERKOOPKOSTEN"
- },
- {
- "children": [
- {
- "name": "Juridische kosten",
- "root_type": "Expense"
- },
- {
- "name": "Bankkosten",
- "root_type": "Expense"
- },
- {
- "name": "Overige algemene kosten",
- "root_type": "Expense"
- },
- {
- "name": "Advieskosten",
- "root_type": "Expense"
- },
- {
- "name": "Assuranties",
- "root_type": "Expense"
- },
- {
- "name": "Toev. Ass. eigen risico",
- "root_type": "Expense"
- },
- {
- "name": "Accountantskosten",
- "root_type": "Expense"
- }
- ],
- "name": "ALGEMENE KOSTEN"
- },
- {
- "children": [
- {
- "name": "Uitkering ziekengeld",
- "root_type": "Expense"
- },
- {
- "name": "Overige uitkeringen",
- "root_type": "Expense"
- },
- {
- "name": "Loonwerk",
- "root_type": "Expense"
- },
- {
- "name": "Thuiswerkers",
- "root_type": "Expense"
- },
- {
- "name": "Managementvergoedingen",
- "root_type": "Expense"
- },
- {
- "name": "Gratificaties",
- "root_type": "Expense"
- },
- {
- "name": "Wervingskosten personeel",
- "root_type": "Expense"
- },
- {
- "name": "Opleidingskosten",
- "root_type": "Expense"
- },
- {
- "name": "Bedrijfskleding",
- "root_type": "Expense"
- },
- {
- "name": "Geschenken personeel",
- "root_type": "Expense"
- },
- {
- "name": "Toevoeging pensioenverpl.",
- "root_type": "Expense"
- },
- {
- "name": "Sociale lasten",
- "root_type": "Expense"
- },
- {
- "name": "Tanti\u00e8mes",
- "root_type": "Expense"
- },
- {
- "name": "Provisie",
- "root_type": "Expense"
- },
- {
- "name": "Gereedschapsgeld",
- "root_type": "Expense"
- },
- {
- "name": "Reiskosten",
- "root_type": "Expense"
- },
- {
- "name": "Congressen, seminars en symposia",
- "root_type": "Expense"
- },
- {
- "name": "Oprenting stamrechtverpl.",
- "root_type": "Expense"
- },
- {
- "name": "Toev. Backservice pens.verpl.",
- "root_type": "Expense"
- },
- {
- "name": "Inhouding pensioenpremies",
- "root_type": "Expense"
- },
- {
- "name": "Pensioenpremies",
- "root_type": "Expense"
- },
- {
- "name": "Inhouding sociale lasten",
- "root_type": "Expense"
- },
- {
- "name": "Belastingvrije uitkeringen",
- "root_type": "Expense"
- },
- {
- "name": "Bedrijfskleding",
- "root_type": "Expense"
- },
- {
- "name": "Kantinekosten",
- "root_type": "Expense"
- },
- {
- "name": "Rijwielvergoeding",
- "root_type": "Expense"
- },
- {
- "name": "Autokostenvergoeding",
- "root_type": "Expense"
- },
- {
- "name": "Vergoeding studiekosten",
- "root_type": "Expense"
- },
- {
- "name": "Bijzondere beloningen",
- "root_type": "Expense"
- },
- {
- "name": "Uitzendkrachten",
- "root_type": "Expense"
- },
- {
- "name": "Overige kostenverg.",
- "root_type": "Expense"
- },
- {
- "name": "Overige personeelskosten",
- "root_type": "Expense"
- },
- {
- "name": "Vakantiebonnen",
- "root_type": "Expense"
- },
- {
- "name": "Vakantiegeld",
- "root_type": "Expense"
- },
- {
- "name": "Lonen en salarissen",
- "root_type": "Expense"
- },
- {
- "name": "Overhevelingstoeslag",
- "root_type": "Expense"
- }
- ],
- "name": "PERSONEELSKOSTEN"
- },
- {
- "children": [
- {
- "name": "Energiekosten",
- "root_type": "Expense"
- },
- {
- "name": "Schoonmaakkosten",
- "root_type": "Expense"
- },
- {
- "name": "Pacht",
- "root_type": "Expense"
- },
- {
- "name": "Huur",
- "root_type": "Expense"
- },
- {
- "name": "Ontvangen huren",
- "root_type": "Expense"
- },
- {
- "name": "Huurwaarde woongedeelte",
- "root_type": "Expense"
- },
- {
- "name": "Groot onderhoud onr. Goed",
- "root_type": "Expense"
- },
- {
- "name": "Overige huisvestingskosten",
- "root_type": "Expense"
- },
- {
- "name": "Assurantie onroerend goed",
- "root_type": "Expense"
- },
- {
- "name": "Toevoeging egalisatieres. Groot onderhoud",
- "root_type": "Expense"
- },
- {
- "name": "Belastingen onr. Goed",
- "root_type": "Expense"
- },
- {
- "name": "Onderhoud onroerend goed",
- "root_type": "Expense"
- }
- ],
- "name": "HUISVESTINGSKOSTEN"
- },
- {
- "children": [
- {
- "name": "Overige bedrijfskosten",
- "root_type": "Expense"
- },
- {
- "name": "Ophalen/vervoer afval",
- "root_type": "Expense"
- },
- {
- "name": "Huur inventaris",
- "root_type": "Expense"
- },
- {
- "name": "Energie (krachtstroom)",
- "root_type": "Expense"
- },
- {
- "name": "Leasing invent.operational",
- "root_type": "Expense"
- },
- {
- "name": "Hulpmaterialen",
- "root_type": "Expense"
- },
- {
- "name": "Assuranties",
- "root_type": "Expense"
- },
- {
- "name": "Huur machines",
- "root_type": "Expense"
- },
- {
- "name": "Leasing mach. operational",
- "root_type": "Expense"
- },
- {
- "name": "Gereedschappen",
- "root_type": "Expense"
- },
- {
- "name": "Onderhoud machines",
- "root_type": "Expense"
- },
- {
- "name": "Onderhoud inventaris",
- "root_type": "Expense"
- }
- ],
- "name": "BEDRIJFSKOSTEN"
- },
- {
- "children": [
- {
- "name": "Overige kantoorkosten",
- "root_type": "Expense"
- },
- {
- "name": "Huur kantoorapparatuur",
- "root_type": "Expense"
- },
- {
- "name": "Kantoorbenodigdh./drukw.",
- "root_type": "Expense"
- },
- {
- "name": "Contributies/abonnementen",
- "root_type": "Expense"
- },
- {
- "name": "Administratiekosten",
- "root_type": "Expense"
- },
- {
- "name": "Porti",
- "root_type": "Expense"
- },
- {
- "name": "Internetaansluiting",
- "root_type": "Expense"
- },
- {
- "name": "Telefoon/telefax",
- "root_type": "Expense"
- },
- {
- "name": "Onderhoud kantoorinvent.",
- "root_type": "Expense"
- }
- ],
- "name": "KANTOORKOSTEN"
- }
- ],
- "name": "KOSTENREKENINGEN"
- },
- {
- "children": [
- {
- "name": "Account Payable"
- },
- {
- "name": "Uninvoiced Receipts"
- },
- {
- "name": "Loans"
- },
- {
- "name": "Withholding Tax"
- },
- {
- "name": "Accrued Expenses"
- },
- {
- "name": "Output VAT"
- }
- ],
- "name": "Liabilities"
- },
- {
- "children": [
- {
- "name": "Salary"
- },
- {
- "name": "Rent"
- },
- {
- "name": "Cost of goods sold"
- },
- {
- "name": "Office Expenses"
- },
- {
- "name": "Income tax expenses"
- },
- {
- "name": "Interest expenses"
- }
- ],
- "name": "Expenses"
- },
- {
- "children": [
- {
- "name": "Inkopen binnen EU laag"
- },
- {
- "name": "Tussenrek. autom. loonbetalingen"
- },
- {
- "name": "Inkopen binnen EU hoog"
- },
- {
- "name": "Inkopen binnen EU overig"
- },
- {
- "name": "Betaalwijze contant"
- },
- {
- "name": "Tussenrek. autom. betalingen"
- },
- {
- "name": "Inkopen buiten EU overig"
- },
- {
- "name": "Inkopen Nederland hoog"
- },
- {
- "name": "Betaalwijze chipknip"
- },
- {
- "name": "Tussenrekening chipknip"
- },
- {
- "name": "Vraagposten"
- },
- {
- "name": "Tussenrekening correcties"
- },
- {
- "name": "Netto lonen"
- },
- {
- "name": "Inkopen buiten EU hoog"
- },
- {
- "name": "Inkopen buiten EU laag"
- },
- {
- "name": "Tussenrek. cadeaubonbetalingen"
- },
- {
- "name": "Betaalwijze cadeaubonnen"
- },
- {
- "name": "Inkopen Nederland overig"
- },
- {
- "name": "Inkopen Nederland laag"
- },
- {
- "name": "Inkopen Nederland verlegd"
- },
- {
- "name": "Betaalwijze pin"
- },
- {
- "name": "Tussenrekening pin"
- },
- {
- "name": "Kassa 2"
- },
- {
- "name": "Kassa 1"
- },
- {
- "name": "Inkopen Nederland onbelast"
- },
- {
- "name": "Tussenrekening balans"
- },
- {
- "name": "Tegenrekening Inkopen"
- }
- ],
- "name": "TUSSENREKENINGEN"
- },
- {
- "children": [
- {
- "name": "Capital Stock"
- },
- {
- "name": "Dividends"
- },
- {
- "name": "Income Summary"
- },
- {
- "name": "Retained Earnings"
- }
- ],
- "name": "Equity"
- },
- {
- "children": [
- {
- "name": "TRANSFERTS AUX RESERVES IMMUNISEES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Autres allocataires",
- "root_type": "Expense"
- },
- {
- "name": "R\u00e9mun\u00e9ration du capital",
- "root_type": "Expense"
- },
- {
- "name": "Administrateurs ou g\u00e9rants",
- "root_type": "Expense"
- },
- {
- "name": "Dotation aux autres r\u00e9serves",
- "root_type": "Expense"
- },
- {
- "name": "B\u00e9n\u00e9fice \u00e0 reporter",
- "root_type": "Expense"
- },
- {
- "name": "Perte report\u00e9e de l'exercice pr\u00e9c\u00e9dent",
- "root_type": "Expense"
- },
- {
- "name": "Dotation \u00e0 la r\u00e9serve l\u00e9gale",
- "root_type": "Expense"
- }
- ],
- "name": "AFFECTATION DES RESULTATS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Taxe sur le personnel occup\u00e9",
- "root_type": "Expense"
- },
- {
- "name": "Taxe sur la force motrice",
- "root_type": "Expense"
- }
- ],
- "name": "Imp\u00f4ts provinciaux et communaux"
- },
- {
- "name": "Taxes diverses",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Taxes sur autos et camions",
- "root_type": "Expense"
- }
- ],
- "name": "Taxes et imp\u00f4ts directs"
- },
- {
- "children": [
- {
- "name": "Timbres fiscaux pris en charge par la firme",
- "root_type": "Expense"
- },
- {
- "name": "Droits d'enregistrement",
- "root_type": "Expense"
- },
- {
- "name": "T.V.A. non d\u00e9ductible",
- "root_type": "Expense"
- }
- ],
- "name": "Taxes et imp\u00f4ts indirects"
- }
- ],
- "name": "Charges fiscales d'exploitation"
- },
- {
- "name": "\u00e0 648 Charges d'exploitations diverses",
- "root_type": "Expense"
- },
- {
- "name": "Charges d'exploitation port\u00e9es \u00e0 l'actif au titre de restructuration",
- "root_type": "Expense"
- },
- {
- "name": "Moins-values sur r\u00e9alisations courantes d'immobilisations corporelles",
- "root_type": "Expense"
- },
- {
- "name": "Moins-values sur r\u00e9alisations de cr\u00e9ances commerciales",
- "root_type": "Expense"
- }
- ],
- "name": "AUTRES CHARGES D'EXPLOITATION"
- },
- {
- "children": [
- {
- "name": "Charges exceptionnelles transf\u00e9r\u00e9es \u00e0 l'actif en frais de restructuration",
- "root_type": "Expense"
- },
- {
- "name": "Autres charges exceptionnelles",
- "root_type": "Expense"
- },
- {
- "name": "Diff\u00e9rence de charge",
- "root_type": "Expense"
- },
- {
- "name": "P\u00e9nalit\u00e9s et amendes diverses",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Sur immeubles acquis ou construits en vue de la revente",
- "root_type": "Expense"
- },
- {
- "name": "Sur immobilisations corporelles",
- "root_type": "Expense"
- },
- {
- "name": "Sur immobilisations incorporelles",
- "root_type": "Expense"
- },
- {
- "name": "Sur immobilisations financi\u00e8res",
- "root_type": "Expense"
- },
- {
- "name": "Sur immobilisations d\u00e9tenues en location-financement et droits similaires",
- "root_type": "Expense"
- }
- ],
- "name": "Moins-values sur r\u00e9alisation d'actifs immobilis\u00e9s"
- },
- {
- "name": "Provisions pour risques et charges exceptionnels",
- "root_type": "Expense"
- },
- {
- "name": "R\u00e9ductions de valeur sur immobilisations financi\u00e8res",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Sur frais d'\u00e9tablissement",
- "root_type": "Expense"
- },
- {
- "name": "Sur immobilisations incorporelles",
- "root_type": "Expense"
- },
- {
- "name": "Sur immobilisations corporelles",
- "root_type": "Expense"
- }
- ],
- "name": "Amortissements et r\u00e9ductions de valeur exceptionnels"
- }
- ],
- "name": "CHARGES EXCEPTIONNELLES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Exc\u00e9dent de versements d'imp\u00f4ts et pr\u00e9comptes port\u00e9 \u00e0 l'actif",
- "root_type": "Expense"
- },
- {
- "name": "Imp\u00f4ts et pr\u00e9comptes dus ou vers\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Charges fiscales estim\u00e9es",
- "root_type": "Expense"
- }
- ],
- "name": "Imp\u00f4ts belges sur le r\u00e9sultat de l'exercice"
- },
- {
- "children": [
- {
- "name": "Provisions fiscales constitu\u00e9es",
- "root_type": "Expense"
- },
- {
- "name": "Suppl\u00e9ments d'imp\u00f4ts dus ou vers\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Suppl\u00e9ments d'imp\u00f4ts estim\u00e9s",
- "root_type": "Expense"
- }
- ],
- "name": "Imp\u00f4ts belges sur le r\u00e9sultat d'exercices ant\u00e9rieurs"
- },
- {
- "name": "Imp\u00f4ts \u00e9trangers sur le r\u00e9sultat de l'exercice",
- "root_type": "Expense"
- },
- {
- "name": "Imp\u00f4ts \u00e9trangers sur le r\u00e9sultat d'exercices ant\u00e9rieurs",
- "root_type": "Expense"
- }
- ],
- "name": "IMPOTS SUR LE RESULTAT"
- },
- {
- "children": [
- {
- "name": "Achats de fournitures",
- "root_type": "Expense"
- },
- {
- "name": "Achats de marchandises",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "De fournitures",
- "root_type": "Expense"
- },
- {
- "name": "De mati\u00e8res premi\u00e8res",
- "root_type": "Expense"
- },
- {
- "name": "D'immeubles destin\u00e9s \u00e0 la vente",
- "root_type": "Expense"
- },
- {
- "name": "De marchandises",
- "root_type": "Expense"
- }
- ],
- "name": "Variations de stocks"
- },
- {
- "name": "Remises, ristournes et rabais obtenus sur achats",
- "root_type": "Expense"
- },
- {
- "name": "Sous-traitances g\u00e9n\u00e9rales",
- "root_type": "Expense"
- },
- {
- "name": "Achats de services, travaux et \u00e9tudes",
- "root_type": "Expense"
- },
- {
- "name": "Achats d'immeubles destin\u00e9s \u00e0 la revente",
- "root_type": "Expense"
- }
- ],
- "name": "APPROVISIONNEMENTS ET MARCHANDISES"
- },
- {
- "children": [
- {
- "name": "Personnel int\u00e9rimaire et personnes mises \u00e0 la disposition de l'entreprise",
- "root_type": "Expense"
- },
- {
- "name": "R\u00e9mun\u00e9rations, primes pour assurances extral\u00e9gales",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Documentation",
- "root_type": "Expense"
- },
- {
- "name": "Missions et r\u00e9ceptions",
- "root_type": "Expense"
- },
- {
- "name": "Cadeaux \u00e0 la client\u00e8le",
- "root_type": "Expense"
- },
- {
- "name": "Primes",
- "root_type": "Expense"
- },
- {
- "name": "Foires et expositions",
- "root_type": "Expense"
- },
- {
- "name": "Echantillons",
- "root_type": "Expense"
- },
- {
- "name": "Catalogues et imprim\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Annonces et insertions",
- "root_type": "Expense"
- }
- ],
- "name": "Annonces, publicit\u00e9, propagande et documentation"
- },
- {
- "children": [
- {
- "name": "Sous-traitants pour activit\u00e9s propres",
- "root_type": "Expense"
- },
- {
- "name": "Sous-traitants d'associations momentan\u00e9es",
- "root_type": "Expense"
- },
- {
- "name": "Quote-part b\u00e9n\u00e9ficiaire des coparticipants",
- "root_type": "Expense"
- }
- ],
- "name": "Sous-traitants"
- },
- {
- "children": [
- {
- "name": "Imprim\u00e9s et fournitures de bureau",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "T\u00e9l\u00e9grammes",
- "root_type": "Expense"
- },
- {
- "name": "T\u00e9l\u00e9phone",
- "root_type": "Expense"
- },
- {
- "name": "T\u00e9lex et t\u00e9l\u00e9fax",
- "root_type": "Expense"
- },
- {
- "name": "Frais postaux",
- "root_type": "Expense"
- }
- ],
- "name": "T\u00e9l\u00e9phone, t\u00e9l\u00e9grammes, t\u00e9lex, t\u00e9l\u00e9fax, frais postaux"
- },
- {
- "children": [
- {
- "name": "Vapeur",
- "root_type": "Expense"
- },
- {
- "name": "Eau",
- "root_type": "Expense"
- },
- {
- "name": "Electricit\u00e9",
- "root_type": "Expense"
- },
- {
- "name": "Gaz",
- "root_type": "Expense"
- }
- ],
- "name": "Eau, gaz, \u00e9lectricit\u00e9, vapeur"
- },
- {
- "name": "Livres, biblioth\u00e8que",
- "root_type": "Expense"
- }
- ],
- "name": "Fournitures faites \u00e0 l'entreprise"
- },
- {
- "children": [
- {
- "name": "Personnel int\u00e9rimaire",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Publications l\u00e9gales",
- "root_type": "Expense"
- },
- {
- "name": "Honoraires d'avocats, d'experts, etc ...",
- "root_type": "Expense"
- },
- {
- "name": "Commissions aux tiers",
- "root_type": "Expense"
- },
- {
- "name": "Dons, lib\u00e9ralit\u00e9s, ...",
- "root_type": "Expense"
- },
- {
- "name": "Cotisations aux groupements professionnels",
- "root_type": "Expense"
- },
- {
- "name": "Frais de contentieux",
- "root_type": "Expense"
- }
- ],
- "name": "Divers"
- },
- {
- "children": [
- {
- "name": "Transports de personnel",
- "root_type": "Expense"
- },
- {
- "name": "Voyages, d\u00e9placements, repr\u00e9sentations",
- "root_type": "Expense"
- }
- ],
- "name": "Transports et d\u00e9placements"
- },
- {
- "children": [
- {
- "name": "Autres redevances",
- "root_type": "Expense"
- },
- {
- "name": "Redevances pour brevets, licences, marques, accessoires",
- "root_type": "Expense"
- }
- ],
- "name": "Redevances et royalties"
- },
- {
- "children": [
- {
- "name": "Assurance incendie",
- "root_type": "Expense"
- },
- {
- "name": "Assurance vol",
- "root_type": "Expense"
- },
- {
- "name": "Assurance autos",
- "root_type": "Expense"
- },
- {
- "name": "Assurance cr\u00e9dit",
- "root_type": "Expense"
- },
- {
- "name": "Assurances frais g\u00e9n\u00e9raux",
- "root_type": "Expense"
- }
- ],
- "name": "Assurances non relatives au personnel"
- }
- ],
- "name": "R\u00e9tributions de tiers"
- },
- {
- "name": "Entretien et r\u00e9paration",
- "root_type": "Expense"
- }
- ],
- "name": "SERVICES ET BIENS DIVERS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Salaire hebdomadaire garanti",
- "root_type": "Expense"
- },
- {
- "name": "Jours f\u00e9ri\u00e9s pay\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Allocations familiales compl\u00e9mentaires",
- "root_type": "Expense"
- }
- ],
- "name": "Charges sociales diverses"
- },
- {
- "children": [
- {
- "name": "Assurances individuelles",
- "root_type": "Expense"
- },
- {
- "name": "Assurances loi, responsabilit\u00e9 civile, chemin du travail",
- "root_type": "Expense"
- },
- {
- "name": "Assurance salaire garanti",
- "root_type": "Expense"
- }
- ],
- "name": "Assurances du personnel"
- },
- {
- "children": [
- {
- "name": "Allocations familiales compl\u00e9mentaires pour non salari\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Lois sociales pour ind\u00e9pendants",
- "root_type": "Expense"
- },
- {
- "name": "Divers",
- "root_type": "Expense"
- }
- ],
- "name": "Charges sociales des administrateurs, g\u00e9rants et commissaires"
- }
- ],
- "name": "Autres frais de personnel"
- },
- {
- "name": "Primes patronales pour assurances extral\u00e9gales",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Sur appointements et commissions",
- "root_type": "Expense"
- },
- {
- "name": "Sur salaires",
- "root_type": "Expense"
- }
- ],
- "name": "Cotisations patronales d'assurances sociales"
- },
- {
- "children": [
- {
- "name": "Administrateurs ou g\u00e9rants",
- "root_type": "Expense"
- },
- {
- "name": "Personnel de direction",
- "root_type": "Expense"
- },
- {
- "name": "Employ\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Autres membres du personnel",
- "root_type": "Expense"
- },
- {
- "name": "Ouvriers",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00e9mun\u00e9rations et avantages sociaux directs"
- },
- {
- "children": [
- {
- "name": "Utilisations et reprises",
- "root_type": "Expense"
- },
- {
- "name": "Dotations",
- "root_type": "Expense"
- }
- ],
- "name": "Provision pour p\u00e9cule de vacances"
- },
- {
- "children": [
- {
- "name": "Personnel",
- "root_type": "Expense"
- },
- {
- "name": "Administrateurs et g\u00e9rants",
- "root_type": "Expense"
- }
- ],
- "name": "Pensions de retraite et de survie"
- }
- ],
- "name": "REMUNERATIONS, CHARGES SOCIALES ET PENSIONS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Dotations aux r\u00e9ductions de valeur sur immobilisations corporelles",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux r\u00e9ductions de valeur sur immobilisations incorporelles",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux amortissements sur immobilisations incorporelles",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux amortissements sur frais d'\u00e9tablissement",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux amortissements sur immobilisations corporelles",
- "root_type": "Expense"
- }
- ],
- "name": "Dotations aux amortissements et aux r\u00e9ductions de valeur sur immobilisations"
- },
- {
- "children": [
- {
- "name": "Dotations",
- "root_type": "Expense"
- },
- {
- "name": "Reprises",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00e9ductions de valeur sur stocks"
- },
- {
- "children": [
- {
- "name": "Reprises",
- "root_type": "Expense"
- },
- {
- "name": "Dotations",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00e9ductions de valeur sur commandes en cours d'ex\u00e9cution"
- },
- {
- "children": [
- {
- "name": "Dotations",
- "root_type": "Expense"
- },
- {
- "name": "Reprises",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00e9ductions de valeur sur cr\u00e9ances commerciales \u00e0 plus d'un an"
- },
- {
- "children": [
- {
- "name": "Reprises",
- "root_type": "Expense"
- },
- {
- "name": "Dotations",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00e9ductions de valeur sur cr\u00e9ances commerciales \u00e0 un an au plus"
- },
- {
- "children": [
- {
- "name": "Dotations",
- "root_type": "Expense"
- },
- {
- "name": "Utilisations et reprises",
- "root_type": "Expense"
- }
- ],
- "name": "Provisions pour pensions et obligations similaires"
- },
- {
- "children": [
- {
- "name": "Utilisations et reprises",
- "root_type": "Expense"
- },
- {
- "name": "Dotations",
- "root_type": "Expense"
- }
- ],
- "name": "Provisions pour grosses r\u00e9parations et gros entretiens"
- },
- {
- "children": [
- {
- "name": "Dotations ",
- "root_type": "Expense"
- },
- {
- "name": "Utilisations et reprises",
- "root_type": "Expense"
- }
- ],
- "name": "Provisions pour autres risques et charges"
- }
- ],
- "name": "AMORTISSEMENTS, REDUCTIONS DE VALEUR ET PROVISIONS POUR RISQUES ET CHARGES"
- },
- {
- "children": [
- {
- "name": "Frais de vente des titres",
- "root_type": "Expense"
- },
- {
- "name": "Moins-values sur r\u00e9alisation d'actifs circulants",
- "root_type": "Expense"
- },
- {
- "name": "Charges d'escompte de cr\u00e9ances",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Autres charges de dettes",
- "root_type": "Expense"
- },
- {
- "name": "Amortissements des agios et frais d'\u00e9mission d'emprunts",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats, commissions et frais aff\u00e9rents aux dettes",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats intercalaires port\u00e9s \u00e0 l'actif",
- "root_type": "Expense"
- }
- ],
- "name": "Charges des dettes"
- },
- {
- "children": [
- {
- "name": "Reprises",
- "root_type": "Expense"
- },
- {
- "name": "Dotations ",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00e9ductions de valeur sur actifs circulants"
- },
- {
- "name": "Frais de banques, de ch\u00e8ques postaux",
- "root_type": "Expense"
- },
- {
- "name": "Commissions sur ouvertures de cr\u00e9dit, cautions, avals",
- "root_type": "Expense"
- },
- {
- "name": "Diff\u00e9rences de change",
- "root_type": "Expense"
- },
- {
- "name": "Ecarts de conversion des devises",
- "root_type": "Expense"
- }
- ],
- "name": "CHARGES FINANCIERES"
- }
- ],
- "name": "CLASSE 6. - CHARGES"
- },
- {
- "name": "FABRIKAGEREKENINGEN"
- },
- {
- "children": [
- {
- "name": "Verkopen Handel 0% niet-EU",
- "root_type": "Income"
- },
- {
- "name": "Verkopen Fabric. 0% niet-EU",
- "root_type": "Income"
- },
- {
- "name": "Diensten fabric. 0% niet-EU",
- "root_type": "Income"
- },
- {
- "name": "Diensten fabricage hoog",
- "root_type": "Income"
- },
- {
- "name": "Diensten fabricage overig",
- "root_type": "Income"
- },
- {
- "name": "Diensten fabricage 0% EU",
- "root_type": "Income"
- },
- {
- "name": "Verkopen fabricage overig",
- "root_type": "Income"
- },
- {
- "name": "Verkopen fabric. 0 % EU",
- "root_type": "Income"
- },
- {
- "name": "Verkopen fabricage laag",
- "root_type": "Income"
- },
- {
- "name": "Verkopen fabricage hoog",
- "root_type": "Income"
- },
- {
- "name": "Diensten handel 0% EU",
- "root_type": "Income"
- },
- {
- "name": "Diensten handel hoog tarief",
- "root_type": "Income"
- },
- {
- "name": "Verkopen handel laag",
- "root_type": "Income"
- },
- {
- "name": "Diensten handel 0% niet-EU",
- "root_type": "Income"
- },
- {
- "name": "Verleende Kredietbep. fabricage",
- "root_type": "Income"
- },
- {
- "name": "Verleende Kredietbep. handel",
- "root_type": "Income"
- },
- {
- "name": "Diensten handel laag tarief",
- "root_type": "Income"
- },
- {
- "name": "Verkopen handel 0% EU",
- "root_type": "Income"
- },
- {
- "name": "Diensten fabricage laag",
- "root_type": "Income"
- },
- {
- "name": "Verkopen handel hoog",
- "root_type": "Income"
- },
- {
- "name": "Verkopen handel overig",
- "root_type": "Income"
- }
- ],
- "name": "VERKOOPRESULTATEN"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortissements sur goodwill",
- "root_type": "Asset"
- },
- {
- "name": "Plus-values act\u00e9es",
- "root_type": "Asset"
- },
- {
- "name": "Co\u00fbt d'acquisition",
- "root_type": "Asset"
- }
- ],
- "name": "Goodwill",
- "root_type": "Asset"
- },
- {
- "name": "Acomptes vers\u00e9s",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Concessions, brevets, licences, savoir-faire, marques, etc...",
- "root_type": "Asset"
- },
- {
- "name": "Plus-values act\u00e9es sur concessions, brevets, etc...",
- "root_type": "Asset"
- },
- {
- "name": "Amortissements sur concessions, brevets, etc...",
- "root_type": "Asset"
- }
- ],
- "name": "Concessions, brevets, licences, savoir-faire, marques et droits similaires",
- "root_type": "Asset"
- }
- ],
- "name": "IMMOBILISATIONS INCORPORELLES",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Valeur d'acquisition",
- "root_type": "Asset"
- },
- {
- "name": "Amortissements",
- "root_type": "Asset"
- },
- {
- "name": "Plus-values act\u00e9es",
- "root_type": "Asset"
- }
- ],
- "name": "Autres droits r\u00e9els sur des immeubles",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Frais d'acquisition des terrains \u00e0 b\u00e2tir",
- "root_type": "Asset"
- },
- {
- "name": "Voies de transport et ouvrages d'art",
- "root_type": "Asset"
- },
- {
- "name": "Autres b\u00e2timents d'exploitation",
- "root_type": "Asset"
- },
- {
- "name": "B\u00e2timents administratifs et commerciaux",
- "root_type": "Asset"
- },
- {
- "name": "B\u00e2timents industriels",
- "root_type": "Asset"
- }
- ],
- "name": "Valeur d'acquisition",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Sur voies de transport et ouvrages d'art",
- "root_type": "Asset"
- },
- {
- "name": "Sur autres b\u00e2timents d'exploitation",
- "root_type": "Asset"
- },
- {
- "name": "Sur b\u00e2timents administratifs et commerciaux",
- "root_type": "Asset"
- },
- {
- "name": "Sur b\u00e2timents industriels",
- "root_type": "Asset"
- }
- ],
- "name": "Plus-values act\u00e9es",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Sur b\u00e2timents industriels",
- "root_type": "Asset"
- },
- {
- "name": "Sur b\u00e2timents administratifs et commerciaux",
- "root_type": "Asset"
- },
- {
- "name": "Sur autres b\u00e2timents d'exploitation",
- "root_type": "Asset"
- },
- {
- "name": "Sur voies de transport et ouvrages d'art",
- "root_type": "Asset"
- },
- {
- "name": "Sur frais d'acquisition des terrains b\u00e2tis",
- "root_type": "Asset"
- }
- ],
- "name": "Amortissements sur terrains b\u00e2tis",
- "root_type": "Asset"
- }
- ],
- "name": "Terrains b\u00e2tis",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Voies de transport et ouvrages d'art",
- "root_type": "Asset"
- },
- {
- "name": "Autres b\u00e2timents d'exploitation",
- "root_type": "Asset"
- },
- {
- "name": "B\u00e2timents administratifs et commerciaux",
- "root_type": "Asset"
- },
- {
- "name": "B\u00e2timents industriels",
- "root_type": "Asset"
- },
- {
- "name": "Frais d'acquisition sur constructions",
- "root_type": "Asset"
- },
- {
- "name": "Constructions sur sol d'autrui",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Sur autres b\u00e2timents d'exploitation",
- "root_type": "Asset"
- },
- {
- "name": "Sur b\u00e2timents administratifs et commerciaux",
- "root_type": "Asset"
- },
- {
- "name": "Sur b\u00e2timents industriels",
- "root_type": "Asset"
- },
- {
- "name": "Sur constructions sur sol d'autrui",
- "root_type": "Asset"
- },
- {
- "name": "Sur voies de transport et ouvrages d'art",
- "root_type": "Asset"
- },
- {
- "name": "Sur frais d'acquisition sur constructions",
- "root_type": "Asset"
- }
- ],
- "name": "Amortissements sur constructions",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Sur autres b\u00e2timents d'exploitation",
- "root_type": "Asset"
- },
- {
- "name": "Sur voies de transport et ouvrages d'art",
- "root_type": "Asset"
- },
- {
- "name": "Sur b\u00e2timents industriels",
- "root_type": "Asset"
- },
- {
- "name": "Sur b\u00e2timents administratifs et commerciaux",
- "root_type": "Asset"
- }
- ],
- "name": "Plus-values act\u00e9es",
- "root_type": "Asset"
- }
- ],
- "name": "Constructions",
- "root_type": "Asset"
- }
- ],
- "name": "TERRAINS ET CONSTRUCTIONS",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Division A",
- "root_type": "Asset"
- },
- {
- "name": "Division B",
- "root_type": "Asset"
- }
- ],
- "name": "Machines",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Division A",
- "root_type": "Asset"
- },
- {
- "name": "Division B",
- "root_type": "Asset"
- }
- ],
- "name": "Outillage",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Sur outillage",
- "root_type": "Asset"
- },
- {
- "name": "Sur machines",
- "root_type": "Asset"
- },
- {
- "name": "Sur installations",
- "root_type": "Asset"
- }
- ],
- "name": "Plus-values act\u00e9es",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Sur outillage",
- "root_type": "Asset"
- },
- {
- "name": "Sur installations",
- "root_type": "Asset"
- },
- {
- "name": "Sur machines",
- "root_type": "Asset"
- }
- ],
- "name": "Amortissements",
- "root_type": "Asset"
- }
- ],
- "name": "INSTALLATIONS, MACHINES ET OUTILLAGE",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Idem sur mat\u00e9riel ferroviaire",
- "root_type": "Asset"
- },
- {
- "name": "Amortissements sur mat\u00e9riel automobile",
- "root_type": "Asset"
- },
- {
- "name": "Idem sur mat\u00e9riel naval",
- "root_type": "Asset"
- },
- {
- "name": "Idem sur mat\u00e9riel fluvial",
- "root_type": "Asset"
- },
- {
- "name": "Idem sur mat\u00e9riel a\u00e9rien",
- "root_type": "Asset"
- }
- ],
- "name": "Amortissements sur mat\u00e9riel roulant",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Idem sur mat\u00e9riel naval",
- "root_type": "Asset"
- },
- {
- "name": "Plus-values sur mat\u00e9riel automobile",
- "root_type": "Asset"
- },
- {
- "name": "Idem sur mat\u00e9riel ferroviaire",
- "root_type": "Asset"
- },
- {
- "name": "Idem sur mat\u00e9riel a\u00e9rien",
- "root_type": "Asset"
- },
- {
- "name": "Idem sur mat\u00e9riel fluvial",
- "root_type": "Asset"
- }
- ],
- "name": "Plus-values sur mat\u00e9riel roulant",
- "root_type": "Asset"
- },
- {
- "name": "Mat\u00e9riel ferroviaire",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Voitures",
- "root_type": "Asset"
- },
- {
- "name": "Camions",
- "root_type": "Asset"
- }
- ],
- "name": "Mat\u00e9riel automobile",
- "root_type": "Asset"
- },
- {
- "name": "Mat\u00e9riel naval",
- "root_type": "Asset"
- },
- {
- "name": "Mat\u00e9riel fluvial",
- "root_type": "Asset"
- },
- {
- "name": "Mat\u00e9riel a\u00e9rien",
- "root_type": "Asset"
- }
- ],
- "name": "Mat\u00e9riel roulant",
- "root_type": "Asset"
- }
- ],
- "name": "MOBILIER ET MATERIEL ROULANT",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Plus-values act\u00e9es sur installations, machines et outillage pris en leasing",
- "root_type": "Asset"
- },
- {
- "name": "Amortissements sur installations, machines et outillage pris en leasing",
- "root_type": "Asset"
- },
- {
- "name": "Installations",
- "root_type": "Asset"
- },
- {
- "name": "Machines",
- "root_type": "Asset"
- },
- {
- "name": "Outillage",
- "root_type": "Asset"
- }
- ],
- "name": "Installations, machines et outillage",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Mat\u00e9riel roulant",
- "root_type": "Asset"
- },
- {
- "name": "Mobilier",
- "root_type": "Asset"
- },
- {
- "name": "Amortissements sur mobilier et mat\u00e9riel roulant en leasing",
- "root_type": "Asset"
- },
- {
- "name": "Plus-values act\u00e9es sur mobilier et mat\u00e9riel roulant en leasing",
- "root_type": "Asset"
- }
- ],
- "name": "Mobilier et mat\u00e9riel roulant",
- "root_type": "Asset"
- }
- ],
- "name": "IMMOBILISATION DETENUES EN LOCATION-FINANCEMENT ET DROITS SIMILAIRES",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortissements sur emballages r\u00e9cup\u00e9rables",
- "root_type": "Asset"
- },
- {
- "name": "Amortissements sur mat\u00e9riel d'emballage",
- "root_type": "Asset"
- },
- {
- "name": "Amortissements sur r\u00e9serve immobili\u00e8re",
- "root_type": "Asset"
- },
- {
- "name": "Amortissements sur maison d'habitation",
- "root_type": "Asset"
- },
- {
- "name": "Amortissements sur frais d'am\u00e9nagement des locaux pris en location",
- "root_type": "Asset"
- }
- ],
- "name": "Amortissements sur autres immobilisations corporelles",
- "root_type": "Asset"
- },
- {
- "name": "Plus-values act\u00e9es sur autres immobilisations corporelles",
- "root_type": "Asset"
- },
- {
- "name": "Mat\u00e9riel d'emballage",
- "root_type": "Asset"
- },
- {
- "name": "R\u00e9serve immobili\u00e8re",
- "root_type": "Asset"
- },
- {
- "name": "Maison d'habitation",
- "root_type": "Asset"
- },
- {
- "name": "Emballages r\u00e9cup\u00e9rables",
- "root_type": "Asset"
- }
- ],
- "name": "AUTRES IMMOBILISATIONS CORPORELLES",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "root_type": "Asset"
- },
- {
- "name": "Effets \u00e0 recevoir",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances en compte",
- "root_type": "Asset"
- },
- {
- "name": "Titres \u00e0 revenu fixe",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances douteuses",
- "root_type": "Asset"
- }
- ],
- "name": "Autres cr\u00e9ances",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "root_type": "Asset"
- },
- {
- "name": "Valeur d'acquisition",
- "root_type": "Asset"
- },
- {
- "name": "Montants non appel\u00e9s",
- "root_type": "Asset"
- },
- {
- "name": "Plus-values act\u00e9es",
- "root_type": "Asset"
- }
- ],
- "name": "Autres actions et parts",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances douteuses",
- "root_type": "Asset"
- },
- {
- "name": "Effets \u00e0 recevoir",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances en compte",
- "root_type": "Asset"
- },
- {
- "name": "Titres \u00e0 revenu fixes",
- "root_type": "Asset"
- },
- {
- "name": "R\u00e9ductions de valeurs act\u00e9es",
- "root_type": "Asset"
- }
- ],
- "name": "Cr\u00e9ances sur des entreprises li\u00e9es",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Valeur d'acquisition",
- "root_type": "Asset"
- },
- {
- "name": "Montants non appel\u00e9s",
- "root_type": "Asset"
- },
- {
- "name": "Plus-values act\u00e9es",
- "root_type": "Asset"
- },
- {
- "name": "R\u00e9ductions de valeurs act\u00e9es",
- "root_type": "Asset"
- }
- ],
- "name": "Participations dans des entreprises li\u00e9es",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Titres \u00e0 revenu fixe",
- "root_type": "Asset"
- },
- {
- "name": "Effets \u00e0 recevoir",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances en compte",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances douteuses",
- "root_type": "Asset"
- },
- {
- "name": "R\u00e9ductions de valeurs act\u00e9es",
- "root_type": "Asset"
- }
- ],
- "name": "Cr\u00e9ances sur des entreprises avec lesquelles il existe un lien de participation",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Plus-values act\u00e9es",
- "root_type": "Asset"
- },
- {
- "name": "R\u00e9ductions de valeurs act\u00e9es",
- "root_type": "Asset"
- },
- {
- "name": "Valeur d'acquisition",
- "root_type": "Asset"
- },
- {
- "name": "Montants non appel\u00e9s",
- "root_type": "Asset"
- }
- ],
- "name": "Participations dans des entreprises avec lesquelles il existe un lien de participation",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Autres cautionnements vers\u00e9s en num\u00e9raires",
- "root_type": "Asset"
- },
- {
- "name": "Electricit\u00e9",
- "root_type": "Asset"
- },
- {
- "name": "T\u00e9l\u00e9phone, t\u00e9lefax, t\u00e9lex",
- "root_type": "Asset"
- },
- {
- "name": "Gaz",
- "root_type": "Asset"
- },
- {
- "name": "Eau",
- "root_type": "Asset"
- }
- ],
- "name": "Cautionnements vers\u00e9s en num\u00e9raires",
- "root_type": "Asset"
- }
- ],
- "name": "IMMOBILISATIONS FINANCIERES",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Installations, machines et outillage",
- "root_type": "Asset"
- },
- {
- "name": "Constructions",
- "root_type": "Asset"
- },
- {
- "name": "Mobilier et mat\u00e9riel roulant",
- "root_type": "Asset"
- },
- {
- "name": "Autres immobilisations corporelles",
- "root_type": "Asset"
- }
- ],
- "name": "Immobilisations en cours",
- "root_type": "Asset"
- },
- {
- "name": "Avances et acomptes vers\u00e9s sur immobilisations en cours",
- "root_type": "Asset"
- }
- ],
- "name": "IMMOBILISATIONS CORPORELLES EN COURS ET ACOMPTES VERSES",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances entreprises avec lesquelles il existe un lien de participation",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances entreprises li\u00e9es",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances autres d\u00e9biteurs",
- "root_type": "Asset"
- }
- ],
- "name": "Cr\u00e9ances en compte",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Sur entreprises li\u00e9es",
- "root_type": "Asset"
- },
- {
- "name": "Sur autres d\u00e9biteurs",
- "root_type": "Asset"
- },
- {
- "name": "Sur entreprises avec lesquelles il existe un lien de participation",
- "root_type": "Asset"
- }
- ],
- "name": "Effets \u00e0 recevoir",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances r\u00e9sultant de la cession d'immobilisations donn\u00e9es en leasing",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances douteuses",
- "root_type": "Asset"
- }
- ],
- "name": "Autres cr\u00e9ances",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances douteuses",
- "root_type": "Asset"
- },
- {
- "name": "Acomptes vers\u00e9s",
- "root_type": "Asset"
- },
- {
- "name": "Retenues sur garanties",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Sur clients exportation hors C.E.E.",
- "root_type": "Asset"
- },
- {
- "name": "Sur clients C.E.E.",
- "root_type": "Asset"
- },
- {
- "name": "Sur clients Belgique",
- "root_type": "Asset"
- },
- {
- "name": "Sur entreprises avec lesquelles il existe un lien de participation",
- "root_type": "Asset"
- },
- {
- "name": "Sur entreprises li\u00e9es",
- "root_type": "Asset"
- }
- ],
- "name": "Effets \u00e0 recevoir",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Sur entreprises avec lesquelles il existe un lien de participation",
- "root_type": "Asset"
- },
- {
- "name": "Sur clients Belgique",
- "root_type": "Asset"
- },
- {
- "name": "Sur clients C.E.E.",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances en compte sur entreprises li\u00e9es",
- "root_type": "Asset"
- },
- {
- "name": "Sur clients exportation hors C.E.E.",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances sur les coparticipants",
- "root_type": "Asset"
- }
- ],
- "name": "Clients",
- "root_type": "Asset"
- }
- ],
- "name": "Cr\u00e9ances commerciales",
- "root_type": "Asset"
- }
- ],
- "name": "CREANCES A PLUS D'UN AN",
- "root_type": "Asset"
- }
- ],
- "name": "CLASSE 2. FRAIS D'ETABLISSEMENT. ACTIFS IMMOBILISES ET CREANCES A PLUS D'UN AN",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "D'un mois au plus"
- },
- {
- "name": "De plus d'un mois et \u00e0 un an au plus"
- },
- {
- "name": "De plus d'un an"
- },
- {
- "name": "R\u00e9ductions de valeur act\u00e9es"
- }
- ],
- "name": "DEPOTS A TERME"
- },
- {
- "children": [
- {
- "name": "Valeur d'acquisition"
- },
- {
- "name": "R\u00e9ductions de valeur act\u00e9es"
- }
- ],
- "name": "TITRES A REVENUS FIXES"
- },
- {
- "children": [
- {
- "name": "Comptes ouverts aupr\u00e8s des divers \u00e9tablissements"
- }
- ],
- "name": "ETABLISSEMENTS DE CREDIT."
- },
- {
- "name": "VIREMENTS INTERNES"
- },
- {
- "children": [
- {
- "name": "Coupons \u00e0 encaisser"
- }
- ],
- "name": "VALEURS ECHUES A L'ENCAISSEMENT"
- },
- {
- "children": [
- {
- "name": "Caisses - timbres"
- }
- ],
- "name": "CAISSES"
- },
- {
- "children": [
- {
- "name": "Ch\u00e8ques \u00e9mis"
- }
- ],
- "name": "OFFICE DES CHEQUES POSTAUX"
- }
- ],
- "name": "CLASSE 5. PLACEMENTS DE TRESORERIE ET DE VALEURS DISPONIBLES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Petty Cash"
- },
- {
- "name": "Cash at Bank"
- }
- ],
- "name": "Cash"
- },
- {
- "children": [
- {
- "name": "Accumulated Depreciation - Equipment"
- }
- ],
- "name": "Equipment"
- },
- {
- "children": [
- {
- "name": "Accumulated Depreciation - Building"
- }
- ],
- "name": "Building"
- },
- {
- "name": "Account Receivable"
- },
- {
- "name": "Outstanding Cheques"
- },
- {
- "name": "Input VAT"
- },
- {
- "name": "Withholding Income Tax"
- },
- {
- "name": "Inventory"
- }
- ],
- "name": "Assets"
- }
- ],
- "name": "Simple chart of accounts"
- }
-}
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/charts/pa_l10npa_chart_template.json b/erpnext/setup/doctype/company/charts/pa_l10npa_chart_template.json
deleted file mode 100644
index 31c2cc3..0000000
--- a/erpnext/setup/doctype/company/charts/pa_l10npa_chart_template.json
+++ /dev/null
@@ -1,11887 +0,0 @@
-{
- "name": "Panam\u00e1 - Plan de Cuentas",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - mat. y sum. directos / Envases ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - mat. y sum. directos / Embalajes ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - mat. y sum. directos / Materia Prima ",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de Producci\u00f3n - Materiales y Suministros Directos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ refrigerio del personal",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ movilidad por labores",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ uniformes al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ atenciones al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ capacitaci\u00f3n al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ accident. trab. y enferm. prof",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ asignaci\u00f3n familiar LEY 25129",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ gastos recreativos ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ movilidad del personal ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ bonificaci\u00f3n por riesgo de caja ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ regimen de prestaciones salud ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ regimen de pensiones ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ seguros de vida LEY 49226",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Gastos adicionales .../ refrigerio al personal ",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de Producci\u00f3n - Gastos adicionales a las remuneraciones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / horas extras obreros ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / indemnizaci\u00f3n especiales ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / bonificaciones D.S obreros ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / horas extras empleados ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / gratificaci\u00f3n de empleados ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / asignaci\u00f3n familiar ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / trabajos eventuales ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / bonificaciones D.S empleados ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / bonificaciones extraordinarias ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / practicas pre-profecionales ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / subsidios por enfermedad ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / aguinaldos ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / vacaciones empleados ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / vacaciones obreros ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Otras remuneraciones / gratificaci\u00f3n obreros ",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de Producci\u00f3n - Otras remuneraciones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones / sueldos ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones / salarios ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones / remuneraciones en especie ",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones ",
- "root_type": "None"
- }
- ],
- "name": "Costo de Producci\u00f3n - Mano de Obra Directa",
- "root_type": "None"
- },
- {
- "name": "Costo de Producci\u00f3n - Otros Costos Directos",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - Gastos Indirectos - Mano de Obra Indirecta",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - mat. y sum. indirectos / Materiales Auxiliares",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - mat. y sum. indirectos / Repuestos",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - mat. y sum. indirectos / Suministros",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de Producci\u00f3n - Gastos Indirectos - Materiales y Suministros Indirectos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - gastos indirectos / Otros Gastos de Producci\u00f3n Indirectos",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / agua ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / combus. lubric. unidades de transp. ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. herramientas ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. muebles y enseres ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquiler locales",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. equipos diversos ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. unidades de transp. ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repar. edif. locales ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / arrendamiento financiero (leasing) ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquileres varios ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / electricidad ",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos ",
- "root_type": "None"
- }
- ],
- "name": "Costo de Producci\u00f3n - Gastos Indirectos - Otros Gastos de Producci\u00f3n Indirectos",
- "root_type": "None"
- }
- ],
- "name": "Costo de Producci\u00f3n - Gastos de Producci\u00f3n Indirectos",
- "root_type": "None"
- }
- ],
- "name": "Costo de Producci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de ventas - Publicidad ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Alquiler de locales y servicios basicos ",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Gastos de ventas - Sueldos,comisiones y otras remuneraciones / sueldos",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Sueldos, comisones y otras remuneraciones / comisiones",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Sueldos, comisones y otras remuneraciones / remuneraciones en especie",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de ventas - Sueldos,comisiones y otras remuneraciones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de ventas - Gastos adicionales .../ regimen de pensiones ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ regimen de prestaciones salud ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ accident. trab., enferm. prof y otros seguros",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ capacitaci\u00f3n al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ uniformes al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ movilidad y refrigerios",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Gastos adicionales .../ atenciones al personal y gastos recreativos",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de ventas - Gastos adicionales a las remuneraciones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de ventas - Otras remuneraciones / asignaci\u00f3n familiar y bonificaciones",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / vacaciones",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / gratificaciones",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / subsidios por enfermedad ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / indemnizaci\u00f3n especiales ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / practicas pre-profecionales ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / gratificaciones",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras remuneraciones / horas extras",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de ventas - Otras remuneraciones ",
- "root_type": "None"
- },
- {
- "name": "Gastos de ventas - Honorarios profecionales ",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Gastos de ventas - Otras cargas de personal / embalajes y otros ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras cargas de personal / pasajes terrestres ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras cargas de personal / telecomunicaciones (telefono, internet,...)",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otras cargas de personal / pasajes aereos ",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de ventas - Otras cargas de personal ",
- "root_type": "None"
- },
- {
- "name": "Gastos de ventas - Mantenimiento de inmuebles, maquinarias y equipos ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de ventas - Otros gastos de ventas",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de ventas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de administraci\u00f3n - Gastos varios ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Cotizaci\u00f3n, licitaci\u00f3n, donaciones y otros ",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / regimen de pensiones ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / remuneraci\u00f3n al directorio ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / telefonos ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / practicas pre-profecionales",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / vacaciones empleados ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / regimen de prestaciones salud ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / aguinaldos ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / subsidios por enfermedad ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / gratificaci\u00f3n de empleados ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / horas extras empleados ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / remuneraciones en especie ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / sueldos ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / otras cargas de personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / pasajes aereos ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / movilidad al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / uniformes al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / capacitaci\u00f3n al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / atenciones al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / refrigerio al personal ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / asignaci\u00f3n familiar ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / envio correspondencia ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / pasajes terrestres ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / bonificaci\u00f3n por riesgo de caja ",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones ",
- "root_type": "None"
- },
- {
- "name": "Gastos de administraci\u00f3n - Depreciaci\u00f3n y Amortizaci\u00f3n",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Penalidades, tributos y seguros ",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / gastos notariales, registro y judicial",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / honorarios profesionales",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / transferencias de fondos ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / mantenimiento, ctas bancarias ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / servicios de seguridad ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / otros servicios bancarios",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / talonarios de cheques ",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquileres varios ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. unidades de transp. ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. muebles y enseres ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repar. edif. locales ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. herramientas ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / combus. lubric. unidades de transp. ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / electricidad ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / agua ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / arrendamiento financiero (leasing) ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquiler locales",
- "root_type": "Expense"
- },
- {
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. equipos diversos ",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos ",
- "root_type": "None"
- },
- {
- "name": "Gastos de administraci\u00f3n - Publicidad, representaci\u00f3n y otros servicios de personal",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de administraci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos financieros - Otras cargas financieras / intereses moratorios",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Otras cargas financieras / pago tributos y contribuciones ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Otras cargas financieras / comisi\u00f3n tarjeta de credito ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Otras cargas financieras / gastos cheques devueltos ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Otras cargas financieras / intereses SUNAT ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Otras cargas financieras / intereses de leasing",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos financieros - Otras cargas financieras ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos financieros - Interes y gastos financieros / intereses de pagares ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / interes compensatorio - por cartera",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / perdida por diferencia de cambio",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / descuentos concedidos por pronto pago",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / intereses y gastos de prestamo",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / devolucion de documentos de cobranza",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / interes por Letras en descuento",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / cargo intereses moratorios ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / cargo intereses compensatorios ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / intereses,compra,mercader\u00eda ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / intereses por sobregiros ",
- "root_type": "Expense"
- },
- {
- "name": "Gastos financieros - Interes y gastos financieros / gastos por atrazo, cuotas bancarias",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos financieros - Interes y gastos financieros ",
- "root_type": "None"
- }
- ],
- "name": "Gastos financieros ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas de Centros de Costo",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Capital - Capital social / acciones ",
- "root_type": "Liability"
- },
- {
- "name": "Capital - Capital social / participaciones ",
- "root_type": "Liability"
- }
- ],
- "name": "Capital - Capital social ",
- "root_type": "None"
- },
- {
- "name": "Capital - Acciones en tesorer\u00eda ",
- "root_type": "Liability"
- }
- ],
- "name": "Capital (Patrimonio neto)",
- "root_type": "None"
- },
- {
- "name": "PASIVOS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n de activo ...- Desvalorizaci\u00f3n de inversiones .., inversiones a ser mantenidas hasta el vencimiento",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n de activo ...- Desvalorizaci\u00f3n de inversiones .., inversiones financieras representativas de derecho patrimonial",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de activo inmovilizado - Desvalorizaci\u00f3n de inversiones mobiliarias",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Intangibles / concesiones, licencias y otros derechos ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Intangibles / otros activos intangibles",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Intangibles / programas de computadora (software) ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Intangibles / patentes y propiedad industrial",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Intangibles / costos de exploraci\u00f3n y desarrollo, costo",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Intangibles / costos de exploraci\u00f3n y desarrollo, costo de financiaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n ...- Intangibles / costos de exploraci\u00f3n y desarrollo",
- "root_type": "None"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos ",
- "root_type": "Asset"
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- {
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- "root_type": "Asset"
- }
- ],
- "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / inmuebles, maquinaria y equipo, revaluaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n ../ activos adquiridos en arrendamiento financiero, inmuebles, maquinaria y equipos diversos ",
- "root_type": "Asset"
- },
- {
- "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n ../ activos adquiridos en arrendamiento financiero, inmuebles, maquinaria y equipos de transporte",
- "root_type": "Asset"
- },
- {
- "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ activos adquiridos en arrendamiento financiero, inversiones inmobiliarias, edificaciones",
- "root_type": "Asset"
- },
- {
- "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ activos adquiridos en arrendamiento ..., inmuebles, maquinaria y equipo de explotaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n ../ activos adquiridos en arrendamiento financiero, inmuebles, maquinaria y equipo, edificaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / activos adquiridos en arrendamiento financiero ",
- "root_type": "None"
- }
- ],
- "name": "Depreciaci\u00f3n, amortizaci\u00f3n y agotamiento acumulados - Depreciaci\u00f3n acumulada ",
- "root_type": "None"
- }
- ],
- "name": "Depreciaci\u00f3n, amortizaci\u00f3n y agotamiento acumulados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Provisiones - Provisi\u00f3n para reestructuraciones ",
- "root_type": "Liability"
- },
- {
- "name": "Provisiones - Otras provisiones ",
- "root_type": "Liability"
- },
- {
- "name": "Provisiones - Provisi\u00f3n para litigios ",
- "root_type": "Liability"
- },
- {
- "name": "Provisiones - Provisi\u00f3n para garant\u00edas ",
- "root_type": "Liability"
- },
- {
- "name": "Provisiones - Provisi\u00f3n para gastos de responsabilidad social ",
- "root_type": "Liability"
- },
- {
- "name": "Provisiones - Provisi\u00f3n para protecci\u00f3n y remediaci\u00f3n del medio ambiente ",
- "root_type": "Liability"
- },
- {
- "name": "Provisiones - Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado ",
- "root_type": "Liability"
- }
- ],
- "name": "Provisiones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas, relacianadas - Costos de financiaci\u00f3n / otras ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Costos de financiaci\u00f3n / asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Costos de financiaci\u00f3n / matriz",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Costos de financiaci\u00f3n / subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacianadas - Costos de financiaci\u00f3n / sucursales ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Costos de financiaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / otras ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / asociadas ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Anticipos recibidos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas, relacionadas - Pr\u00e9stamos / subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacianadas - Pr\u00e9stamos / otras ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacianadas - Pr\u00e9stamos / sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Pr\u00e9stamos / asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Pr\u00e9stamos / matriz ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Pr\u00e9stamos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas / otras ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas / matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas / asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas / subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas / sucursales ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Regal\u00edas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas, relacionadas - Dividendos / otras ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Dividendos / sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Dividendos / subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Dividendos / asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Dividendos / matriz ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Dividendos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, otras ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por pagar diversas / otras cuentas por pagar diversas ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Otras cuentas por pagar diversas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, otras ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, otras",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, matriz",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, asociadas",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, subsidiarias",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, sucursales",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / inversiones inmobiliarias ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, otras ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, subsidiarias ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / activos adquiridos en arrendamiento financiero ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, otras ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, sucursales ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / inmuebles, maquinaria y equipo ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, otras ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, sucursales ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / intangibles ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, otras ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / inversiones mobiliarias ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas - Pasivo por compra de activo inmovilizado ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar diversas, relacionadas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones en el exterior",
- "root_type": "Asset"
- },
- {
- "name": "Otros ",
- "root_type": "Asset"
- },
- {
- "name": "Valores de titularizaci\u00f3n de participaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Unidades de participaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Cuotas de fondos colectivos",
- "root_type": "Asset"
- },
- {
- "name": "Acciones y participaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Renta variable"
- },
- {
- "children": [
- {
- "name": "Certificados Financieros",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Tesorer\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Dep\u00f3sito",
- "root_type": "Asset"
- },
- {
- "name": "Cupones",
- "root_type": "Asset"
- },
- {
- "name": "Avales",
- "root_type": "Asset"
- },
- {
- "name": "Bonos del Estado",
- "root_type": "Asset"
- },
- {
- "name": "Bonos de Prenda",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones en el exterior",
- "root_type": "Asset"
- },
- {
- "name": "Notas de Cr\u00e9dito",
- "root_type": "Asset"
- },
- {
- "name": "C\u00e9dulas Hipotecarias",
- "root_type": "Asset"
- },
- {
- "name": "P\u00f3lizas de Acumulaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Pagar\u00e9s",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones Convertibles en acciones",
- "root_type": "Asset"
- },
- {
- "name": "Overnights",
- "root_type": "Asset"
- },
- {
- "name": "Letras de Cambio",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "T\u00edtulos del Banco Central ",
- "root_type": "Asset"
- },
- {
- "name": "Valores de Titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones",
- "root_type": "Asset"
- },
- {
- "name": "Dep\u00f3sitos a Plazo",
- "root_type": "Asset"
- },
- {
- "name": "Papel Comercial",
- "root_type": "Asset"
- },
- {
- "name": "Facturas Comerciales Negociables",
- "root_type": "Asset"
- }
- ],
- "name": "Renta Fija"
- }
- ],
- "name": "DISPONIBLES PARA LA VENTA"
- },
- {
- "children": [
- {
- "name": "Inversiones mantenidas hasta el vencimiento ",
- "root_type": "Asset"
- },
- {
- "name": "Pr\u00e9stamos y partidas a cobrar",
- "root_type": "Asset"
- }
- ],
- "name": "PROVISI\u00d3N POR DETERIORO DE ACTIVOS FINANCIEROS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones en el exterior",
- "root_type": "Asset"
- }
- ],
- "name": "Otros"
- },
- {
- "children": [
- {
- "name": "Pagar\u00e9s",
- "root_type": "Asset"
- },
- {
- "name": "P\u00f3lizas de Acumulaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones Convertibles en acciones",
- "root_type": "Asset"
- },
- {
- "name": "Papel Comercial",
- "root_type": "Asset"
- },
- {
- "name": "Facturas Comerciales Negociables",
- "root_type": "Asset"
- },
- {
- "name": "Overnights",
- "root_type": "Asset"
- },
- {
- "name": "Notas de Cr\u00e9dito",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones",
- "root_type": "Asset"
- },
- {
- "name": "Dep\u00f3sitos a Plazo",
- "root_type": "Asset"
- },
- {
- "name": "Letras de Cambio",
- "root_type": "Asset"
- },
- {
- "name": "Bonos de Prenda",
- "root_type": "Asset"
- },
- {
- "name": "Certificados Financieros",
- "root_type": "Asset"
- },
- {
- "name": "Valores de Titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "T\u00edtulos del Banco Central ",
- "root_type": "Asset"
- },
- {
- "name": "Avales",
- "root_type": "Asset"
- },
- {
- "name": "Bonos del Estado",
- "root_type": "Asset"
- },
- {
- "name": "C\u00e9dulas Hipotecarias",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Tesorer\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Cupones",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Dep\u00f3sito",
- "root_type": "Asset"
- }
- ],
- "name": "Renta Fija"
- },
- {
- "children": [
- {
- "name": "Acciones y participaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Acciones y participaciones"
- }
- ],
- "name": "INVERSIONES MANTENIDAS HASTA EL VENCIMIENTO "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar a terceros",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar accionistas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar al originador",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas y Documentos a cobrar a terceros"
- }
- ],
- "name": "PRESTAMOS Y PARTIDAS A COBRAR "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuotas de fondos colectivos",
- "root_type": "Asset"
- },
- {
- "name": "Valores de titularizaci\u00f3n de participaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Acciones y participaciones",
- "root_type": "Asset"
- },
- {
- "name": "Otros ",
- "root_type": "Asset"
- }
- ],
- "name": "Renta variable"
- },
- {
- "children": [
- {
- "name": "Inversiones en el exterior",
- "root_type": "Asset"
- },
- {
- "name": "Forward",
- "root_type": "Asset"
- },
- {
- "name": "Futuros",
- "root_type": "Asset"
- },
- {
- "name": "Opciones",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
- }
- ],
- "name": "Derivados"
- },
- {
- "children": [
- {
- "name": "Obligaciones Convertibles en acciones",
- "root_type": "Asset"
- },
- {
- "name": "Overnights",
- "root_type": "Asset"
- },
- {
- "name": "Notas de Cr\u00e9dito",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones",
- "root_type": "Asset"
- },
- {
- "name": "Dep\u00f3sitos a Plazo",
- "root_type": "Asset"
- },
- {
- "name": "Letras de Cambio",
- "root_type": "Asset"
- },
- {
- "name": "P\u00f3lizas de Acumulaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Papel Comercial",
- "root_type": "Asset"
- },
- {
- "name": "Facturas Comerciales Negociables",
- "root_type": "Asset"
- },
- {
- "name": "Pagar\u00e9s",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Valores de Titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "T\u00edtulos del Banco Central ",
- "root_type": "Asset"
- },
- {
- "name": "Cupones",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Dep\u00f3sito",
- "root_type": "Asset"
- },
- {
- "name": "Avales",
- "root_type": "Asset"
- },
- {
- "name": "Bonos de Prenda",
- "root_type": "Asset"
- },
- {
- "name": "Bonos del Estado",
- "root_type": "Asset"
- },
- {
- "name": "Certificados Financieros",
- "root_type": "Asset"
- },
- {
- "name": "C\u00e9dulas Hipotecarias",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Tesorer\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Certificados de Inversi\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Renta Fija"
- }
- ],
- "name": "A VALOR RAZONABLE CON CAMBIOS EN RESULTADOS"
- },
- {
- "name": "Caja y Bancos - Valores a Depositar "
- },
- {
- "children": [
- {
- "name": "Caja y Bancos.../ BCO. CTA CTE PAB"
- }
- ],
- "name": "Caja y Bancos - Bancos"
- },
- {
- "name": "Caja y Bancos - Recaudaciones a Depositar "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos o garantizados por el Estado / costo",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos o garantizados por el Estado / valor razonable ",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos o garantizados por el Estado",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por el sistema financiero / costo",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por el sistema financiero / valor razonable ",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por el sistema financiero",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / otros t\u00edtulos representativos de deuda / valor razonable ",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / otros t\u00edtulos representativos de deuda / costo",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones al valor razonable / otros t\u00edtulos representativos de deuda",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por empresas / costo",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por empresas / valor razonable",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones al valor razonable / valores emitidos por empresas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / participaciones en entidades / costo",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones al valor razonable / participaciones en entidades / valor razonable ",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones al valor razonable / participaciones en entidades",
- "root_type": "None"
- },
- {
- "name": "Caja y Bancos - Caja / efectivo PAB"
- }
- ],
- "name": "Inversiones al valor razonable ...- Inversiones al valor razonable ** Inversiones mantenidas para negociaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones mantenidas para negociaci\u00f3n / costo",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones mantenidas para negociaci\u00f3n / valor razonable",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones mantenidas para negociaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones disponibles para la venta / costo",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones disponibles para la venta / valor razonable",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Activos financieros / compromiso de compra / inversiones disponibles para la venta ",
- "root_type": "None"
- },
- {
- "name": "Caja y Bancos - Fondos fijos / caja menuda 01 PAB"
- }
- ],
- "name": "Inversiones al valor razonable y disponibles ...- Activos financieros / compromiso de compra",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos o garantizados por el Estado /valor razonable",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos o garantizados por el Estado / costo",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos o garantizados por el Estado eh",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por empresas / costo ",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por empresas / valor razonable",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por empresas eh",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / otros t\u00edtulos representativos de deuda / costo ",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / otros t\u00edtulos representativos de deuda / valor razonable ",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / otros t\u00edtulos representativos de deuda eh",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por el sistema financiero / costo",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por el sistema financiero / valor razonable",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por el sistema financiero eh",
- "root_type": "None"
- },
- {
- "name": "Caja y Bancos - Caja / efectivo USD"
- }
- ],
- "name": "Inversiones al valor razonable y disponibles ...- Inversiones disponibles para la venta",
- "root_type": "None"
- }
- ],
- "name": "Inversiones al valor razonable y disponibles para la venta ** Inversiones financieras",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por ...- Letras por cobrar / en cartera, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cartera, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cartera, sucursal",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cartera, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cartera, asociadas",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar...- Letras por cobrar / en cartera",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por ...- Letras por cobrar / en cobranza, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cobranza, asociadas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cobranza, sucursal",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cobranza, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en cobranza, otros",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Letras por cobrar / en cobranza ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por ...- Letras por cobrar / en descuento, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en descuento, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en descuento, sucursal",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en descuento, matriz ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Letras por cobrar / en descuento, asociadas ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Letras por cobrar / en descuento ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar comerciales ...- Letras por cobrar",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / otros",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / subsidiarias",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / sucursales",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / asociadas",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / matriz ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar comerciales ...- Anticipos recibidos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, sucursal",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, asociadas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en descuento, otros",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en descuento ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, asociadas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, sucursal",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, otros",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en cobranza ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ no emitidas, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ no emitidas, asociadas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ no emitidas, sucursal ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros ... / no emitidas, matriz ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por... - Facturas, boletas y otros .../ no emitidas, subsidiarias ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / no emitidas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, asociadas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, sucursal",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / emitidas en cartera ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar comerciales ...- Facturas, boletas y otros comprobantes por cobrar ",
- "root_type": "None"
- },
- {
- "name": "Otras Cuentas por Cobrar / Accionistas",
- "root_type": "Asset"
- },
- {
- "name": "Otras Cuentas por Cobrar / Intereses Pagados por Adelantado",
- "root_type": "Asset"
- },
- {
- "name": "Otras Cuentas por Cobrar / Alquileres Pagados por Adelantado",
- "root_type": "Asset"
- },
- {
- "name": "Otras Cuentas por Cobrar / Anticipo al Personal",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / facturas, boletas y otros comprobantes por cobrar ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / letras por cobrar ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar comerciales ...- Cobranza dudosa",
- "root_type": "None"
- },
- {
- "name": "Otras Cuentas por Cobrar / (-) Previsi\u00f3n para Descuentos",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar comerciales, relacionadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Comisiones por cobrar ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar a terceros ",
- "root_type": "Asset"
- }
- ],
- "name": "PROVISI\u00d3N POR DETERIORO DE CUENTAS POR COBRAR"
- },
- {
- "children": [
- {
- "name": "Intereses ",
- "root_type": "Asset"
- },
- {
- "name": "Dividendos",
- "root_type": "Asset"
- }
- ],
- "name": "RENDIMIENTOS POR COBRAR"
- },
- {
- "name": "DERECHOS POR COMPROMISO DE RECOMPRA"
- },
- {
- "name": "ANTICIPO A CONSTRUCTOR POR AVANCE DE OBRA"
- },
- {
- "name": "ANTICIPO COMITENTES"
- },
- {
- "children": [
- {
- "name": "Al Originador",
- "root_type": "Asset"
- },
- {
- "name": "A Terceros",
- "root_type": "Asset"
- }
- ],
- "name": "CUENTAS POR COBRAR"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Puestos inactivos",
- "root_type": "Asset"
- },
- {
- "name": "Operaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Por servicios burs\u00e1tiles"
- },
- {
- "name": "Asesor\u00eda"
- },
- {
- "children": [
- {
- "name": "Contrato de Underwriting",
- "root_type": "Asset"
- },
- {
- "name": "Operaciones Extraburs\u00e1tiles",
- "root_type": "Asset"
- },
- {
- "name": "Operaciones Burs\u00e1tiles",
- "root_type": "Asset"
- }
- ],
- "name": "Intermediaci\u00f3n de valores"
- },
- {
- "children": [
- {
- "name": "Por Manejo de Fideicomisos",
- "root_type": "Asset"
- },
- {
- "name": "Por Contratos de Administraci\u00f3n Portafolio de Terceros",
- "root_type": "Asset"
- },
- {
- "name": "Por Manejo de Fondos Administrados",
- "root_type": "Asset"
- },
- {
- "name": "Por Manejo de Encargos Fiduciarios",
- "root_type": "Asset"
- },
- {
- "name": "Por comisiones de administraci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Por administraci\u00f3n y manejo"
- },
- {
- "children": [
- {
- "name": "Valores Materializados",
- "root_type": "Asset"
- },
- {
- "name": "Por Manejo de Libro de Acciones y Accionistas",
- "root_type": "Asset"
- },
- {
- "name": "Valores Desmaterializados",
- "root_type": "Asset"
- }
- ],
- "name": "Por Custodia y Conservaci\u00f3n de Valores"
- },
- {
- "name": "Otras comisiones"
- }
- ],
- "name": "COMISIONES POR COBRAR"
- },
- {
- "children": [
- {
- "name": "A Terceros",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "A Personal",
- "root_type": "Asset"
- }
- ],
- "name": "DOCUMENTOS POR COBRAR"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / no emitidas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en cobranza",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en descuento",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / emitidas en cartera",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ..., terceros - Facturas, boletas y otros comprobantes por cobrar",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ..., terceros - Anticipos de clientes - Cuotas Iniciales",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por cobrar ..., terceros - Anticipos de clientes - Adelantos o Separaciones",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por cobrar ..., terceros - Anticipos de clientes",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Letras por cobrar / en descuento",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Letras por cobrar / en cartera ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Letras por cobrar / en cobranza ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ..., terceros - Letras por cobrar",
- "root_type": "None"
- },
- {
- "name": "Cuentas por Cobrar / Deudores Varios"
- },
- {
- "name": "Cuentas por Cobrar / (-) Previsi\u00f3n para Incobrables"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / letras por cobrar ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / facturas, boletas y otros comprobantes por cobrar ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ..., terceros - Cobranza dudosa ",
- "root_type": "None"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "PROVISIONES PARA CUENTAS POR COBRAR"
- }
- ],
- "name": "Cuentas por cobrar comerciales, terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "PRODUCTOS TERMINADOS"
- },
- {
- "name": "PRODUCTOS EN PROCESO"
- },
- {
- "name": "MATERIA PRIMA"
- },
- {
- "name": "MATERIALES Y SUMINISTROS"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Gerentes / adelanto de remuneraciones",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Gerentes / pr\u00e9stamos",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Gerentes / entregas a rendir cuentas",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Gerentes ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Accionistas (o socios) / suscripciones por cobrar a socios o accionistas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Accionistas (o socios) / pr\u00e9stamos ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Accionistas o (socios) ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ... - Directores / entregas a rendir cuentas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ... - Directores / adelanto de dietas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ... - Directores / pr\u00e9stamos",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas ... - Directores ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Personal / entregas a rendir cuenta",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Personal / pr\u00e9stamos",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Personal / adelanto de remuneraciones",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Personal / otras cuentas por cobrar al personal",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Personal",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / accionistas (o socios) ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / directores ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / personal ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / diversas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / gerentes",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Cobranza dudosa ",
- "root_type": "None"
- },
- {
- "name": "Cuentas por cobrar al personal, a los accionistas ...- Diversas ",
- "root_type": "Asset"
- },
- {
- "name": "PROVISI\u00d3N POR DETERIORO DE EXISTENCIAS"
- }
- ],
- "name": "Cuentas por cobrar al personal, a los accionistas (socios), directores y gerentes",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n mobiliaria ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / activos biol\u00f3gicos ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inmuebles, maquinaria y equipo",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / intangibles ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n inmobiliaria ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas - Venta de activo inmovilizado ",
- "root_type": "None"
- },
- {
- "name": "Activo Intangible / (-) Amortizaci\u00f3n Acumulada",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, sucursal ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, subsidiarias ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, asociadas ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, matriz ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, asociadas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, subsidiarias ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses , asociadas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, subsidiarias ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, sucursal ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Intereses, r\u00e9galias y dividendos / intereses",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas - Interes\u00e9s, regal\u00edas y dividendos ",
- "root_type": "None"
- },
- {
- "name": "Activo Intangible / Concesiones y Franquicias",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, sucursal",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, matriz",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, asociadas",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, subsidiarias",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, matriz ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, otros",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, subsidiarias",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, asociadas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, sucursal",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas - Pr\u00e9stamos ",
- "root_type": "None"
- },
- {
- "name": "ACTIVOS ADQUIRIDOS EN ARRENDAMIENTO FINANCIERO"
- },
- {
- "name": "CONSTRUCCIONES EN CURSO "
- },
- {
- "name": "PROPIEDADES DE INVERSI\u00d3N"
- },
- {
- "name": "PLUSVAL\u00cdA MERCANTIL (Goodwill)"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / dep\u00f3sitos otorgados en garant\u00eda ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / intereses, regal\u00edas y dividendos ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / otras cuentas por cobrar diversas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / pr\u00e9stamos ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / venta de activos inmovilizados ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas - Cobranza dudosa ",
- "root_type": "None"
- },
- {
- "name": "Cuentas por cobrar diversas, relacionadas - Dep\u00f3sitos otorgados en garant\u00eda",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Terrenos",
- "root_type": "Asset"
- },
- {
- "name": "Edificios",
- "root_type": "Asset"
- },
- {
- "name": "Maquinaria y Equipo",
- "root_type": "Asset"
- },
- {
- "name": "Muebles y enseres ",
- "root_type": "Asset"
- },
- {
- "name": "Equipo de Computaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Veh\u00edculos",
- "root_type": "Asset"
- }
- ],
- "name": "PROPIEDADES"
- },
- {
- "children": [
- {
- "name": "Programas de computaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Costos de exploraci\u00f3n y desarrollo",
- "root_type": "Asset"
- },
- {
- "name": "Reservas de recursos extra\u00edbles",
- "root_type": "Asset"
- },
- {
- "name": "Concesiones",
- "root_type": "Asset"
- },
- {
- "name": "Licencias",
- "root_type": "Asset"
- },
- {
- "name": "Patentes y propiedad industrial",
- "root_type": "Asset"
- }
- ],
- "name": "INTANGIBLES"
- },
- {
- "children": [
- {
- "name": "Intangibles",
- "root_type": "Asset"
- },
- {
- "name": "Propiedades"
- },
- {
- "name": "Plusval\u00eda mercantil (Goodwill) ",
- "root_type": "Asset"
- },
- {
- "name": "Propiedades de inversi\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "PROVISI\u00d3N POR DETERIORO DE ACTIVOS NO CORRIENTES"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar diversas, relacionadas - Otras cuentas por cobrar diversas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar diversas, relacionadas - Otras cuentas por cobrar diversas a Largo Plazo",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas - Otras cuentas por cobrar diversas ",
- "root_type": "None"
- },
- {
- "name": "Cuentas por cobrar diversas, relacionadas - Activos por instrumentos financieros derivados",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, relacionadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos financieros primarios ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos finacieros derivados / instrumento de cobertura",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos finacieros derivados / cartera de negociaci\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos financieros derivados ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Activos por instrumentos financieros ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / entregas a rendir cuenta a terceros ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / otras cuentas por cobrar diversas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / otras cuentas por cobrar diversas a Largo Plazo",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / otras cuentas por cobrar diversas ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / pr\u00e9stamos",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / intereses, regal\u00edas y dividendos ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / otras cuentas por cobrar diversas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / dep\u00f3sitos otorgados en garant\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / reclamaciones a terceros ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Cobranza dudosa / venta de activos inmovilizados",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Cobranza dudosa ",
- "root_type": "None"
- },
- {
- "name": "ACTIVO NO CORRIENTE DISPONIBLE PARA LA VENTA"
- },
- {
- "name": "UNIDADES DE PARTICIPACION"
- },
- {
- "name": "ACTIVO POR IMPUESTO CORRIENTE"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / dep\u00f3sitos en garant\u00eda por alquileres",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / pr\u00e9stamos de instituciones no financieras ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / pr\u00e9stamos de instituciones financieras ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / otros dep\u00f3sitos en garant\u00eda ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Dep\u00f3sitos otorgados en garant\u00eda",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inmuebles, maquinaria y equipo",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n mobiliaria",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / activos biol\u00f3gicos ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n inmobiliaria",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Venta de activo inmovilizado / intangibles",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Venta de activo inmovilizado",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Pr\u00e9stamos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Reclamaciones a terceros / Compa\u00f1\u00edas aseguradoras",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Reclamaciones a terceros / transportadoras",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Reclamaciones a terceros / tributos",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Reclamaciones a terceros / otras",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Reclamaciones a terceros / servicios p\u00fablicos",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Reclamaciones a terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros - Intereses, regal\u00edas y dividendos",
- "root_type": "None"
- },
- {
- "name": "OTROS"
- }
- ],
- "name": "Cuentas por cobrar diversas, terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Servicios y otros contratados por anticipado - Interes\u00e9s ** Costos financieros",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Activo por impuesto diferido ",
- "root_type": "Asset"
- }
- ],
- "name": "ACTIVO POR IMPUESTO DIFERIDO"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuota patrimonial bolsa de valores",
- "root_type": "Asset"
- },
- {
- "name": "Acciones Dep\u00f3sito Centralizado de Valores",
- "root_type": "Asset"
- },
- {
- "name": "Acciones Dep\u00f3sito Centralizado de Valores",
- "root_type": "Asset"
- }
- ],
- "name": "Cuota patrimonial bolsa de valores"
- },
- {
- "children": [
- {
- "name": "Dep\u00f3sitos en Garant\u00eda por reporto",
- "root_type": "Asset"
- },
- {
- "name": "Dep\u00f3sitos en Garant\u00eda por operaciones burs\u00e1tiles",
- "root_type": "Asset"
- }
- ],
- "name": "Dep\u00f3sitos en Garant\u00eda"
- }
- ],
- "name": "OTROS ACTIVOS"
- },
- {
- "name": "Servicios y otros contratados por anticipado - Mantenimiento de activos inmovilizados ",
- "root_type": "Asset"
- },
- {
- "name": "Servicios y otros contratados por anticipado - Otros gastos contratados por anticipado ",
- "root_type": "Asset"
- },
- {
- "name": "ACTIVOS DE EXPLORACION Y EVALUACION MINERA"
- },
- {
- "name": "DERECHOS FIDUCIARIOS"
- },
- {
- "name": "Servicios y otros contratados por anticipado - Primas pagadas por opciones ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Activos adquiridos en arrendamiento financiero",
- "root_type": "Asset"
- },
- {
- "name": "Propiedades de inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Equipo de Computaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Veh\u00edculos",
- "root_type": "Asset"
- },
- {
- "name": "Maquinaria y Equipo",
- "root_type": "Asset"
- },
- {
- "name": "Muebles y enseres ",
- "root_type": "Asset"
- },
- {
- "name": "Edificios",
- "root_type": "Asset"
- },
- {
- "name": "Activos de exploraci\u00f3n y evaluaci\u00f3n minera",
- "root_type": "Asset"
- }
- ],
- "name": "DEPRECIACION ACUMULADA"
- },
- {
- "name": "Servicios y otros contratados por anticipado - Alquileres ",
- "root_type": "Asset"
- },
- {
- "name": "Servicios y otros contratados por anticipado - Seguros ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Concesiones",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Licencias",
- "root_type": "Asset"
- }
- ],
- "name": "AMORTIZACION ACUMULADA"
- }
- ],
- "name": "Servicios y otros contratados por anticipado",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Caja y bancos - Caja / efectivo USD ($)",
- "root_type": "Asset"
- },
- {
- "name": "Caja y bancos - Caja / efectivo PEN (S/.)",
- "root_type": "Asset"
- }
- ],
- "name": "Caja y bancos - Caja",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Caja y .../ BCO. CTA CTE PEN (S/.)",
- "root_type": "Asset"
- }
- ],
- "name": "Caja y ...- Cuentas corrientes en instituciones finacieras / cuentas corrientes operativas ",
- "root_type": "None"
- },
- {
- "name": "Caja y ...- Cuentas corrientes en instituciones financieras / cuentas corrientes para fines espec\u00edficos",
- "root_type": "Asset"
- }
- ],
- "name": "Caja y bancos - Cuentas corrientes en instituciones financieras",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Caja y ...- Fondos fijos / caja chica 01 PEN (S/.)",
- "root_type": "Asset"
- }
- ],
- "name": "Caja y bancos - Fondos fijos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Caja y ...- Dep\u00f3sitos en instituciones financieras / dep\u00f3sitos a plazo",
- "root_type": "Asset"
- },
- {
- "name": "Caja y ...- Dep\u00f3sitos en instituciones financieras / dep\u00f3sitos de ahorro",
- "root_type": "Asset"
- }
- ],
- "name": "Caja y bancos - Dep\u00f3sitos en instituciones financieras",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Caja y ...- Certificados bancarios / certificados bancarios ** otros equivalentes de efectivos ",
- "root_type": "Asset"
- },
- {
- "name": "Caja y ...- Certificados bancarios / otros",
- "root_type": "Asset"
- }
- ],
- "name": "Caja y bancos - Certificados bancarios **Otros equivalentes de efectivos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Caja y ...- Fondos sujetos a restricci\u00f3n / BN CTA DETRACCIONES PEN (S/.)",
- "root_type": "Asset"
- }
- ],
- "name": "Caja y ...- Fondos sujetos a restricci\u00f3n / fondos sujetos a restricci\u00f3n",
- "root_type": "None"
- }
- ],
- "name": "Cajas y bancos - Fondos sujetos a restricci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Caja y bancos - Efectivo en tr\u00e1nsito ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cta. Cte. Otras monedas",
- "root_type": "Asset"
- },
- {
- "name": "Cta. Cte. Moneda de curso legal",
- "root_type": "Asset"
- }
- ],
- "name": "Banco Central del Ecuador"
- },
- {
- "children": [
- {
- "name": "Fondos rotativos",
- "root_type": "Asset"
- },
- {
- "name": "Otras monedas",
- "root_type": "Asset"
- },
- {
- "name": "Moneda de curso legal",
- "root_type": "Asset"
- }
- ],
- "name": "Caja"
- },
- {
- "name": "Instituciones financieras"
- },
- {
- "children": [
- {
- "name": "Cta. Cte. Moneda de curso legal",
- "root_type": "Asset"
- },
- {
- "name": "Cta. Ahorros Moneda de curso legal",
- "root_type": "Asset"
- },
- {
- "name": "Cta. Cte. En el exterior",
- "root_type": "Asset"
- },
- {
- "name": "Cta Ahorros En el exterior",
- "root_type": "Asset"
- }
- ],
- "name": "Otras Instituciones Financieras"
- }
- ],
- "name": "ACTIVO DISPONIBLE"
- }
- ],
- "name": "Caja y bancos (Activo disponible y exigible) - Efectivo y equivalentes de efectivos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Materias ...- Materias primas desvalorizadas / materias primas para productos agropecuarios y pisc\u00edcolas",
- "root_type": "Asset"
- },
- {
- "name": "Materias ...- Materias primas desvalorizadas / materias primas para productos inmuebles ",
- "root_type": "Asset"
- },
- {
- "name": "Materias ...- Materias primas desvalorizadas / materias primas para productos manufacturados",
- "root_type": "Asset"
- },
- {
- "name": "Materias ...- Materias primas desvalorizadas / materias primas para productos de extracci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Materias primas - Materias primas desvalorizadas",
- "root_type": "None"
- },
- {
- "name": "Salarios por Pagar / Retenciones a Depositar",
- "root_type": "Liability"
- },
- {
- "name": "Salarios por Pagar / Sueldos a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Materias primas - Materias primas para productos manufacturados",
- "root_type": "Asset"
- },
- {
- "name": "Salarios por Pagar / Provisi\u00f3n para Sueldo Anual Complementario",
- "root_type": "Liability"
- },
- {
- "name": "Salarios por Pagar / Cargas Sociales a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Materias primas - Materias primas para productos inmuebles ",
- "root_type": "Asset"
- },
- {
- "name": "Materias primas - Materias primas para productos de extracci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Materias primas - Materias primas para productos agropecuarios y pisc\u00edcolas",
- "root_type": "Asset"
- }
- ],
- "name": "Materias primas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otras Cuentas por Pagar / Cobros por Adelantado",
- "root_type": "Liability"
- },
- {
- "name": "Otras Cuentas por Pagar / Acreedores Varios",
- "root_type": "Liability"
- },
- {
- "name": "Otras Cuentas por Pagar / Honorarios Directores y S\u00edndicos a Pagar",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Materiales auxiliares, suministros ...- Suministros / lubricantes ",
- "root_type": "Asset"
- },
- {
- "name": "Materiales auxiliares, suministros ...- Suministros / combustibles ",
- "root_type": "Asset"
- },
- {
- "name": "Materiales auxiliares, suministros ...- Suministros / energ\u00eda ",
- "root_type": "Asset"
- },
- {
- "name": "Materiales auxiliares, suministros ...- Suministros / otros suministros ",
- "root_type": "Asset"
- }
- ],
- "name": "Materiales auxiliares, suministros y repuestos - Suministros ",
- "root_type": "None"
- },
- {
- "name": "Materiales auxiliares, suministros y repuestos - Materiales auxiliares ",
- "root_type": "Asset"
- },
- {
- "name": "Materiales auxiliares, suministros y repuestos - Repuestos ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Materiales auxiliares, ...- Materiales auxiliares, suministros y repuestos desvalorizados / materiales auxiliares",
- "root_type": "Asset"
- },
- {
- "name": "Materiales auxiliares, ...- Materiales auxiliares, suministros y repuestos desvalorizados / suministros ",
- "root_type": "Asset"
- },
- {
- "name": "Materiales auxiliares, ...- Materiales auxiliares, suministros y repuestos desvalorizados / repuestos ",
- "root_type": "Asset"
- }
- ],
- "name": "Materiales auxiliares, suministros y repuestos - Materiales auxiliares, suministros y repuestos desvalorizados ",
- "root_type": "None"
- }
- ],
- "name": "Materiales auxiliares, suministros y repuestos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Provisiones / Previsi\u00f3n para Garant\u00edas por Service",
- "root_type": "Liability"
- },
- {
- "name": "Provisiones / Previsi\u00f3n para juicios Pendientes",
- "root_type": "Liability"
- },
- {
- "name": "Provisiones / Previsi\u00f3n Indemnizaci\u00f3n por Despidos",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Envases y ...- Envases y embalajes desvalorizados / embalajes",
- "root_type": "Asset"
- },
- {
- "name": "Envases y ...- Envases y embalajes desvalorizados / envases",
- "root_type": "Asset"
- }
- ],
- "name": "Envases y embalajes - Envases y embalajes desvalorizados",
- "root_type": "None"
- },
- {
- "name": "Envases y embalajes - Embalajes",
- "root_type": "Asset"
- },
- {
- "name": "Envases y embalajes - Envases",
- "root_type": "Asset"
- }
- ],
- "name": "Envases y embalajes ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria .../ maquinarias y equipos de explotaci\u00f3n, costo de financiaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria .../ maquinarias y equipos de explotaci\u00f3n, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria .../ maquinarias y equipos de explotaci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones, costo de financiaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones, costo de adquisici\u00f3n o construcci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos, valor razonable",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo, costo ",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipos diversos, costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipos diversos, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipos diversos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / muebles y enseres, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / muebles y enseres, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / muebles y enseres ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipo de transporte, costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipo de transporte, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipo de transporte ",
- "root_type": "None"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Inmuebles, maquinaria y equipo ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos no corrientes mantenidos ...- Depreciaci\u00f3n acumulada, activos biol\u00f3gicos, activos biol\u00f3gicos en producci\u00f3n, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, activos biol\u00f3gicos, activos biol\u00f3gicos en producci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes mantenidos ...- Depreciaci\u00f3n acumulada, activos biol\u00f3gicos, activos biol\u00f3gicos en desarrollo, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, activos biol\u00f3gicos, activos biol\u00f3gicos en desarrollo",
- "root_type": "None"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones, costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones, valor razonable",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones, costos de financiaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / terrenos, valor razonable",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / terrenos, costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / terrenos, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Inversiones inmoviliarias / terrenos ",
- "root_type": "None"
- }
- ],
- "name": "Activos no corrientes mantenidos para la venta - Inversiones inmobiliarias ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Intangibles / patentes y propiedad industrial, costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Intangibles / patentes y propiedad industrial, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Intangibles / patentes y propiedad industrial ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Intangibles / otros activos intangibles, costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Intangibles / otros activos intangibles, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Intangibles / otros activos intangibles",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Intangibles / concesiones, licencias y derechos, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Intangibles / concesiones, licencias y derechos, costo ",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Intangibles / concesiones, licencias y derechos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Intangibles / programas de computadora (software), costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Intangibles / programas de computadora (software), revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Intangibles / programas de computadora (software) ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos no corrientes ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Activos no corrientes ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Activos no corrientes ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos ",
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- "name": "Productos terminados - Productos terminados desvalorizados ",
- "root_type": "None"
- },
- {
- "name": "Productos terminados - Productos inmuebles",
- "root_type": "Asset"
- },
- {
- "name": "Productos terminados - Productos manufacturados ",
- "root_type": "Asset"
- },
- {
- "name": "Productos terminados - Otros productos terminados ",
- "root_type": "Asset"
- },
- {
- "name": "Productos terminados - Costos de financiaci\u00f3n, productos terminados",
- "root_type": "Asset"
- },
- {
- "name": "Productos terminados - Existencias de servicios terminados ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Participaciones de los trabajadores en utilidades",
- "root_type": "Asset"
- },
- {
- "name": "Beneficios a empleados",
- "root_type": "Asset"
- },
- {
- "name": "Remuneraciones ",
- "root_type": "Asset"
- },
- {
- "name": "Provisi\u00f3n para jubilaci\u00f3n patronal",
- "root_type": "Asset"
- },
- {
- "name": "Aportes y descuentos al IESS",
- "root_type": "Asset"
- },
- {
- "name": "Fondo reserva del IESS",
- "root_type": "Asset"
- }
- ],
- "name": "OBLIGACIONES PATRONALES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Proveedores",
- "root_type": "Asset"
- },
- {
- "name": "Acreedores Varios",
- "root_type": "Asset"
- },
- {
- "name": "Por administraci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Otras comisiones",
- "root_type": "Asset"
- },
- {
- "name": "Dividendos por pagar",
- "root_type": "Asset"
- },
- {
- "name": "Intereses por pagar",
- "root_type": "Asset"
- },
- {
- "name": "Comisiones por pagar ",
- "root_type": "Asset"
- },
- {
- "name": "Por Operaciones Burs\u00e1tiles",
- "root_type": "Asset"
- },
- {
- "name": "Por custodia",
- "root_type": "Asset"
- }
- ],
- "name": "Deuda Sector No Financiero"
- }
- ],
- "name": "PASIVO NO FINANCIERO"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Obligaciones por Arrendamiento Financiero ",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones",
- "root_type": "Asset"
- },
- {
- "name": "Papel Comercial",
- "root_type": "Asset"
- },
- {
- "name": "Valores de Titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Otras En el exterior",
- "root_type": "Asset"
- },
- {
- "name": "Valores",
- "root_type": "Asset"
- }
- ],
- "name": "A valor razonable con cambios en resultados"
- },
- {
- "children": [
- {
- "name": "Compa\u00f1\u00edas relacionadas / vinculadas",
- "root_type": "Asset"
- },
- {
- "name": "Administradores",
- "root_type": "Asset"
- },
- {
- "name": "Accionistas",
- "root_type": "Asset"
- }
- ],
- "name": "Relacionadas"
- },
- {
- "name": "Pasivos por compra de activos no corrientes"
- },
- {
- "children": [
- {
- "name": "Intereses por pagar",
- "root_type": "Asset"
- },
- {
- "name": "Pr\u00e9stamos",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones por contratos de underwriting",
- "root_type": "Asset"
- },
- {
- "name": "Porci\u00f3n corriente de deuda a largo plazo",
- "root_type": "Asset"
- },
- {
- "name": "Sobregiros bancarios",
- "root_type": "Asset"
- }
- ],
- "name": "Obligaciones financieras"
- },
- {
- "name": "Otros pasivos financieros"
- },
- {
- "children": [
- {
- "name": "Pr\u00e9stamos",
- "root_type": "Asset"
- },
- {
- "name": "Otras cuentas y documentos por pagar",
- "root_type": "Asset"
- },
- {
- "name": "Anticipos recibidos",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas y documentos por pagar"
- }
- ],
- "name": "PASIVOS FINANCIEROS"
- },
- {
- "name": "OTROS PASIVOS CORRIENTES"
- },
- {
- "name": "ACREEDORES POR INTERMEDIACION "
- },
- {
- "children": [
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Litigios",
- "root_type": "Asset"
- },
- {
- "name": "Indemnizaciones",
- "root_type": "Asset"
- },
- {
- "name": "Obligaciones Judiciales",
- "root_type": "Asset"
- }
- ],
- "name": "SANCIONES Y MULTAS"
- },
- {
- "children": [
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Impuestos",
- "root_type": "Asset"
- },
- {
- "name": "Retenciones",
- "root_type": "Asset"
- },
- {
- "name": "Contribuciones",
- "root_type": "Asset"
- }
- ],
- "name": "OBLIGACIONES TRIBUTARIAS"
- }
- ],
- "name": "Productos terminados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Pasivo Circulante / Debentures Emitidos",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Subproductos ...- Subproductos, desechos y desperdicios desvalorizados / subproductos",
- "root_type": "Asset"
- },
- {
- "name": "Subproductos ...- Subproductos, desechos y desperdicios desvalorizados / desechos y desperdicios",
- "root_type": "Asset"
- }
- ],
- "name": "Subproductos, desechos y desperdicios - Subproductos, desechos y desperdicios desvalorizados",
- "root_type": "None"
- },
- {
- "name": "Pasivo Circulante / Intereses a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Pasivo Circulante / Obligaciones a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Pasivo Circulante / Prestamos",
- "root_type": "Liability"
- },
- {
- "name": "Pasivo Circulante / Adelantos en Cuenta Corriente",
- "root_type": "Liability"
- },
- {
- "name": "Subproductos, desechos y desperdicios - Desechos y desperdicios",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Intereses diferidos",
- "root_type": "Asset"
- },
- {
- "name": "Pasivos por impuestos diferidos",
- "root_type": "Asset"
- }
- ],
- "name": "PASIVOS DIFERIDOS"
- },
- {
- "name": "Subproductos, desechos y desperdicios - Subproductos ",
- "root_type": "Asset"
- }
- ],
- "name": "Subproductos, desechos y desperdicios ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "DEUDA SECTOR FINANCIERO"
- },
- {
- "name": "Productos en proceso - Productos extra\u00eddos en proceso de transformaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Productos ...- Productos en proceso desvalorizados / productos en proceso de manufactura ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos en proceso desvalorizados / costos de financiaci\u00f3n, productos en proceso",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos en proceso desvalorizados / productos inmuebles en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos en proceso desvalorizados / productos extra\u00eddos en proceso de transformaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos en proceso desvalorizados / otros productos en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos en proceso desvalorizados / productos agropecuarios y pisc\u00edcolas en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos en proceso desvalorizados / existencias de servicios en proceso",
- "root_type": "Asset"
- }
- ],
- "name": "Productos en proceso - Productos en proceso desvalorizados",
- "root_type": "None"
- },
- {
- "name": "Deudas Fiscales / Impuesto sobre los Bienes Personales a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Deudas Fiscales / Monotributo a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Impuestos por Pagar / ITBMS a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Impuestos por Pagar / Impuesto sobre la Renta a Pagar",
- "root_type": "Liability"
- },
- {
- "name": "Productos en proceso - Productos inmuebles en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Productos en proceso - Costos de financiaci\u00f3n, productos en proceso",
- "root_type": "Asset"
- },
- {
- "name": "Deudas Fiscales / Impuesto a la Ganancia M\u00ednima Presunta a Pagar",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen vegetal, valor razonable ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen vegetal, costo ",
- "root_type": "Asset"
- }
- ],
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas en proceso / de origen vegetal ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen animal, valor razonable ",
- "root_type": "Asset"
- },
- {
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen animal, costo ",
- "root_type": "Asset"
- }
- ],
- "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas en proceso / de origen animal ",
- "root_type": "None"
- }
- ],
- "name": "Productos en proceso - Productos agropecuarios y pisc\u00edcolas en proceso",
- "root_type": "None"
- },
- {
- "name": "Productos en proceso - Otros productos en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Productos en proceso - Productos en proceso de manufactura",
- "root_type": "Asset"
- },
- {
- "name": "Productos en proceso - Existencias de servicios en proceso",
- "root_type": "Asset"
- }
- ],
- "name": "Productos en proceso ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Existencias por recibir - Mercader\u00edas / Categoria de productos 01",
- "root_type": "Asset"
- }
- ],
- "name": "Existencias por recibir - Mercader\u00edas ",
- "root_type": "None"
- },
- {
- "name": "Existencias por recibir - Materias primas ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Existencias por ...- Existencias por recibir desvalorizadas / materiales auxiliares, suministros y repuesto",
- "root_type": "Asset"
- },
- {
- "name": "Existencias por ...- Existencias por recibir desvalorizadas / envases y embalajes ",
- "root_type": "Asset"
- },
- {
- "name": "Existencias por ...- Existencias por recibir desvalorizadas / mercader\u00edas ",
- "root_type": "Asset"
- },
- {
- "name": "Existencias por ...- Existencias por recibir desvalorizadas / materias primas ",
- "root_type": "Asset"
- }
- ],
- "name": "Existencias por recibir - Existencias por recibir desvalorizadas",
- "root_type": "None"
- },
- {
- "name": "Existencias por recibir - Materiales auxiliares, suministros y repuestos ",
- "root_type": "Asset"
- },
- {
- "name": "Existencias por recibir - Envases y embalajes",
- "root_type": "Asset"
- }
- ],
- "name": "Existencias por recibir ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Existencias por recibir / materiales auxiliares, suministros y repuestos ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Existencias por recibir / materias primas ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Existencias por recibir / envases y embalajes ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Existencias por recibir / mercader\u00edas ",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Existencias por recibir ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / costos de financiaci\u00f3n, productos en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / existencias de servicios en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / productos agropecuarios y pisc\u00edcolas en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / productos inmuebles en proceso ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / productos extra\u00eddos en proceso de transformaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / productos en proceso de manufactura ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos en proceso / otros productos en proceso ",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Productos en proceso ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / otros productos terminados",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / productos manufacturados ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / productos agropecuarios y pisc\u00edcolas terminados ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / costos de financiaci\u00f3n, productos terminados ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / existencias de servicios terminados ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / productos de extracci\u00f3n terminados ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Productos terminados / productos inmuebles ",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Productos terminados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Mercader\u00edas / mercader\u00edas manufacturadas ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Mercader\u00edas / mercader\u00edas inmuebles ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Mercader\u00edas / otras mercader\u00edas",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Mercader\u00edas / mercader\u00edas de extracci\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Mercader\u00edas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Materiales auxiliares, suministros y repuestos / suministros",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Materiales auxiliares, suministros y repuestos / repuestos",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Materiales auxiliares, suministros y repuestos / materiales auxiliares ",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Materiales auxiliares, suministros y repuestos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Envases y embalajes / embalajes",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Envases y embalajes / envases",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Envases y embalajes ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Materias primas / materias primas para productos agropecuarios y pisc\u00edcolas ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Materias primas / materias primas para productos manufacturados ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Materias primas / materias primas para productos inmuebles ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Materias primas / materias primas para productos de extracci\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Materias primas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Desvalorizaci\u00f3n ...- Subproductos, desechos y desperdicios / subproductos ",
- "root_type": "Asset"
- },
- {
- "name": "Desvalorizaci\u00f3n ...- Subproductos, desechos y desperdicios / desechos y desperdicios",
- "root_type": "Asset"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias - Subproductos, desechos y desperdicios ",
- "root_type": "None"
- }
- ],
- "name": "Desvalorizaci\u00f3n de existencias ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otros activos - Bienes de arte y cultura / obras de arte ",
- "root_type": "Asset"
- },
- {
- "name": "Otros activos - Bienes de arte y cultura / biblioteca",
- "root_type": "Asset"
- },
- {
- "name": "Otros activos - Bienes de arte y cultura / otros ",
- "root_type": "Asset"
- }
- ],
- "name": "Otros activos - Bienes de arte y cultura ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros activos - Diversos / otros",
- "root_type": "Asset"
- },
- {
- "name": "Otros activos - Diversos / bienes recibidos en pago (adjudicados y realizables) ",
- "root_type": "Asset"
- },
- {
- "name": "Otros activos - Diversos / bienes entregados en comodato ",
- "root_type": "Asset"
- },
- {
- "name": "Otros activos - Diversos / monedas y joyas ",
- "root_type": "Asset"
- }
- ],
- "name": "Otros activos - Diversos ",
- "root_type": "None"
- },
- {
- "name": "ACUMULADOS"
- },
- {
- "name": "UTILIDAD (PERDIDA) DEL EJERCICIO"
- },
- {
- "name": "RESULTADOS ACUMULADOS POR APLICACI\u00d3N DE LAS NIIF POR PRIMERA VEZ"
- }
- ],
- "name": "Otros activos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / maquinaria en montaje",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Inmuebles, ...- Construcciones y .../ costo de financiaci\u00f3n, inversiones inmobiliarias, costo de financiaci\u00f3n, edificaciones",
- "root_type": "Asset"
- }
- ],
- "name": "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / costo de financiaci\u00f3n, inversiones inmobiliarias",
- "root_type": "None"
- },
- {
- "name": "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / otros activos en curso ",
- "root_type": "Asset"
- },
- {
- "name": "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / construcciones en curso ",
- "root_type": "Asset"
- },
- {
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- "name": "Inversiones ...- Instrumentos financieros .../ acciones de inversi\u00f3n, participaci\u00f3n patrimonial ",
- "root_type": "Asset"
- },
- {
- "name": "Inversiones ...- Instrumentos financieros .../ acciones de inversi\u00f3n, costo ",
- "root_type": "Asset"
- }
- ],
- "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ acciones de inversi\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ certificados de suscripci\u00f3n preferente",
- "root_type": "None"
- }
- ],
- "name": "Inversiones mobiliarias - Instrumentos financieros representativos de derecho patrimonial ",
- "root_type": "None"
- }
- ],
- "name": "Inversiones mobiliarias (Activo inmovilizado)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
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- "root_type": "Asset"
- },
- {
- "name": "Activo diferido - Intereses diferidos / intereses no devengados en transacciones con terceros ",
- "root_type": "Asset"
- }
- ],
- "name": "Activo diferido - Intereses diferidos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activo diferido - Impuesto a la renta diferido, impuesto a la renta diferido, patrimonio ",
- "root_type": "Asset"
- },
- {
- "name": "Activo diferido - Impuesto a la renta diferido, impuesto a la renta diferido, resultados ",
- "root_type": "Asset"
- }
- ],
- "name": "Activo diferido - Impuesto a la renta diferido",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activo diferido - Participaciones de los trabajadores .../ participaciones de los trabajadores diferidas, patrimonio ",
- "root_type": "Asset"
- },
- {
- "name": "Activo diferido - Participaciones de los trabajadores .../ participaciones de los trabajadores diferidas, resultados ",
- "root_type": "Asset"
- }
- ],
- "name": "Activo diferido - Participaciones de los trabajadores diferidas ",
- "root_type": "None"
- }
- ],
- "name": "Activo diferido ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Resultado del Ejercicio",
- "root_type": "Liability"
- },
- {
- "name": "Utilidades y P\u00e9rdidas del Ejercicio",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen animal, valor razonable ",
- "root_type": "Asset"
- },
- {
- "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen animal, costo de financiaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen animal, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen animal",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen vegetal, valor razonable",
- "root_type": "Asset"
- },
- {
- "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen vegetal, costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen vegetal, costo de financiaci\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen vegetal ",
- "root_type": "None"
- }
- ],
- "name": "Activos biol\u00f3gicos - Activos biol\u00f3gicos en desarrollo ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen vegetal, costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen vegetal, costo de financiaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen vegetal, valor razonable ",
- "root_type": "Asset"
- }
- ],
- "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen vegetal ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen animal, valor razonable ",
- "root_type": "Asset"
- },
- {
- "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen animal, costo",
- "root_type": "Asset"
- },
- {
- "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen animal, costo de financiaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen animal ",
- "root_type": "None"
- }
- ],
- "name": "Activos biol\u00f3gicos - Activos biol\u00f3gicos en producci\u00f3n ",
- "root_type": "None"
- }
- ],
- "name": "Activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "OTRAS RESERVAS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intangibles - Concesiones, licencias .../ licencias, costo ",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Concesiones, licencias .../ licencias, revaluaci\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Concesiones, licencias y otros derechos / licencias",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Intangibles - Concesiones, licencias .../ concesiones, costo",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Concesiones, licencias .../ concesiones, revaluaci\u00f3n ",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Concesiones, licencias y otros derechos / concesiones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Intangibles - Concesiones, licencias .../ otros derechos, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Concesiones, licencias .../ otros derechos, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Concesiones, licencias y otros derechos / otros derechos",
- "root_type": "None"
- }
- ],
- "name": "Intangibles - Concesiones, licencias y otros derechos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intangibles - Patentes y propiedad industrial / marcas, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Patentes y propiedad industrial / marcas, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Patentes y propiedad industrial / marcas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Intangibles - Patentes y propiedad industrial / patentes, costo",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Patentes y propiedad industrial / patentes, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Patentes y propiedad industrial / patentes",
- "root_type": "None"
- }
- ],
- "name": "Intangibles - Patentes y propiedad industrial ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intangibles - Programas de computadora / aplicaciones inform\u00e1ticas, revaluaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Programas de computadora / aplicaciones inform\u00e1ticas, costo ",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Programas de computadora / aplicaciones inform\u00e1ticas ",
- "root_type": "None"
- }
- ],
- "name": "Intangibles - Programas de computadora (software) ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intangibles - Otros activos intangibles / otros activos intangibles, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Otros activos intangibles / otros activos intangibles, costo ",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Otros activos intangibles / otros activos intangibles ",
- "root_type": "None"
- }
- ],
- "name": "Intangibles - Otros activos intangibles ",
- "root_type": "None"
- },
- {
- "name": "RESERVA LEGAL"
- },
- {
- "children": [
- {
- "name": "Reserva por valuaci\u00f3n Propiedades",
- "root_type": "Asset"
- },
- {
- "name": "Reserva por Valuaci\u00f3n Activos Financieros Disponibles para la Venta",
- "root_type": "Asset"
- }
- ],
- "name": "RESERVA POR VALUACI\u00d3N"
- },
- {
- "name": "RESERVA FACULTATIVA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de exploraci\u00f3n, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de exploraci\u00f3n, costo",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de exploraci\u00f3n, costo de financiaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de exploraci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de desarrollo, costo",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de desarrollo, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de desarrollo, costo de financiaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de desarrollo ",
- "root_type": "None"
- }
- ],
- "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / dise\u00f1os y prototipos, revaluaci\u00f3n ",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / dise\u00f1os y prototipos, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / dise\u00f1os y prototipos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / f\u00f3rmulas, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / f\u00f3rmulas, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / f\u00f3rmulas ",
- "root_type": "None"
- }
- ],
- "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intangibles - Reservas de recursos extra\u00edbles / madera, revaluaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Reservas de recursos extra\u00edbles / madera, costo",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Reservas de recursos extra\u00edbles / madera ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Intangibles - Reservas de recursos extra\u00edbles / petr\u00f3leo y gas, costo",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Reservas de recursos extra\u00edbles / petr\u00f3leo y gas, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Reservas de recursos extra\u00edbles / petr\u00f3leo y gas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Intangibles - Reservas de recursos extra\u00edbles/ minerales, costo",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Reservas de recursos extra\u00edbles/ minerales, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Reservas de recursos extra\u00edbles/ minerales ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Intangibles - Reservas de recursos extra\u00edbles / otros recursos extra\u00edbles, costo",
- "root_type": "Asset"
- },
- {
- "name": "Intangibles - Reservas de recursos extra\u00edbles / otros recursos extra\u00edbles, revaluaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Reservas de recursos extra\u00edbles / otros recursos extra\u00edbles ",
- "root_type": "None"
- }
- ],
- "name": "Intangibles - Reservas de recursos extra\u00edbles ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Intangibles - Plusval\u00eda mercantil / plusval\u00eda mercantil ",
- "root_type": "Asset"
- }
- ],
- "name": "Intangibles - Plusval\u00eda mercantil ",
- "root_type": "None"
- }
- ],
- "name": "Intangibles ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar diversas, terceros - D\u00e9positos recibidos en garant\u00eda ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / activos adquiridos en arrendamientos financiero ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / inversiones inmoviliarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / inmuebles, maquinaria y equipo",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / inversiones mobiliarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / activos biol\u00f3gicos",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / intangibles ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas, terceros - Pasivos por compra de activo inmovilizado",
- "root_type": "None"
- },
- {
- "name": "Cuentas por pagar diversas, terceros - Pasivos financieros, compromiso de venta ",
- "root_type": "Liability"
- },
- {
- "name": "INGRESOS DE ACTIVOS POR IMPUESTOS DIFERIDOS"
- },
- {
- "name": "Cuentas por pagar diversas, terceros - Reclamaciones de terceros ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Otras cuentas por pagar diversas / otras cuentas por pagar",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Otras cuentas por pagar diversas / donaciones condicionadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Otras cuentas por pagar diversas / subsidios gubernamentales ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar diversas, terceros - Otras cuentas por pagar diversas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Pasivos por instrumentos financieros / instrumentos financieros primarios ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Pasivos por instrumentos financieros .../ instrumentos financieros derivados, cartera de negociaci\u00f3n ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Pasivos por instrumentos financieros .../ instrumentos financieros derivados, instrumentos de cobertura ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar ...- Pasivos por instrumentos financieros / instrumentos financieros derivados ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar diversas, terceros - Pasivos por instrumentos financieros ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar diversas, terceros ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Directores / otras cuentas por pagar ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Directores / dietas",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar a los accionistas, directores y gerentes - Directores ",
- "root_type": "None"
- },
- {
- "name": "Cuentas por pagar a los accionistas, directores y gerentes - Gerentes ",
- "root_type": "Liability"
- },
- {
- "name": "UTILIDAD POR OPERACIONES DESCONTINUADAS"
- },
- {
- "name": "OTRAS UTILIDADES EN VENTAS"
- },
- {
- "name": "UTILIDAD EN VENTA DE VALORES"
- },
- {
- "name": "UTILIDAD EN VENTA DE PROPIEDAD"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Accionistas / pr\u00e9stamos a Largo Plazo",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Accionistas / pr\u00e9stamos a Corto Plazo",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar ...- Accionistas / pr\u00e9stamos ",
- "root_type": "None"
- },
- {
- "name": "Cuentas por pagar ...- Accionistas / dividendos ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Accionistas / otras cuentas por pagar ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar a los accionistas, directores y gerentes - Accionistas (o socios) ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar a los accionistas(socios), directores y gerentes ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / contratos de arrendamiento financiero ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, bonos emitidos ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, bonos titulizados ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, papeles comerciales ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, otras obligaciones ",
- "root_type": "Liability"
- }
- ],
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Obligaciones ...- Costos de .../ pr\u00e9stamos de instituciones financieras y otras entidades, instituciones financieras",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones ...- Costos de .../ pr\u00e9stamos de instituciones financieras y otras entidades, otras entidades ",
- "root_type": "Liability"
- }
- ],
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / pr\u00e9stamos de instituciones financieras y otras entidades ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, pagar\u00e9s",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, letras ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, facturas conformadas ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, otras obligaciones financieras ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, papeles comerciales ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, bonos ",
- "root_type": "Liability"
- }
- ],
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / otros instrumentos financieros por pagar ",
- "root_type": "None"
- }
- ],
- "name": "Obligaciones financieras - Costos de financiaci\u00f3n por pagar ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Obligaciones ...- Pr\u00e9stamos de instituciones financieras y otras entidades / otras entidades ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones ...- Pr\u00e9stamos de instituciones financieras y otras entidades / instituciones financieras ",
- "root_type": "Liability"
- }
- ],
- "name": "Obligaciones financieras - Pr\u00e9stamos de instituciones financieras y otras entidades ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Obligaciones financieras - Contratos de arrendamientos financiero a Largo Plazo",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Contratos de arrendamientos financiero parte Corriente",
- "root_type": "Liability"
- }
- ],
- "name": "Obligaciones financieras - Contratos de arrendamientos financiero ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Obligaciones financieras - Obligaciones emitidas / bonos emitidos ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Obligaciones emitidas / bonos titulizados ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Obligaciones emitidas / papeles comerciales ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Obligaciones emitidas / otras obligaciones",
- "root_type": "Liability"
- }
- ],
- "name": "Obligaciones financieras - Obligaciones emitidas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / pagar\u00e9s ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / letras ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / facturas conformadas ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / bonos ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / papeles comerciales ",
- "root_type": "Liability"
- },
- {
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar / otras obligaciones financieras ",
- "root_type": "Liability"
- }
- ],
- "name": "Obligaciones financieras - Otros instrumentos financieros por pagar ",
- "root_type": "None"
- },
- {
- "name": "Obligaciones financieras - Pr\u00e9stamos con compromisos de recompra ",
- "root_type": "Liability"
- },
- {
- "name": "OBLIGACIONES FINANCIERAS"
- },
- {
- "name": "ACTIVOS BIOL\u00d3GICOS"
- },
- {
- "name": "CUENTAS POR COBRAR"
- },
- {
- "name": "PROPIEDADES DE INVERSI\u00d3N"
- },
- {
- "name": "ACTIVOS NO CORRIENTES"
- }
- ],
- "name": "Obligaciones financieras ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar comerciales, terceros - Honorarios por pagar ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, terceros - Anticipos a proveedores",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Inscripciones",
- "root_type": "Asset"
- },
- {
- "name": "Mantenimiento de Inscripci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Comisiones en operaciones ",
- "root_type": "Asset"
- }
- ],
- "name": "SERVICIOS BURS\u00c1TILES"
- },
- {
- "children": [
- {
- "name": "Fondos colectivos",
- "root_type": "Asset"
- },
- {
- "name": "Titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Fondos administrados",
- "root_type": "Asset"
- },
- {
- "name": "Portafolio de terceros",
- "root_type": "Asset"
- },
- {
- "name": "Por representaci\u00f3n de obligacionistas",
- "root_type": "Asset"
- },
- {
- "name": "Encargos Fiduciarios",
- "root_type": "Asset"
- },
- {
- "name": "Fideicomisos mercantiles",
- "root_type": "Asset"
- }
- ],
- "name": "POR PRESTACI\u00d3N DE SERVICIOS DE ADMINISTRACI\u00d3N Y MANEJO"
- },
- {
- "children": [
- {
- "name": "Operaciones Burs\u00e1tiles",
- "root_type": "Asset"
- },
- {
- "name": "Por Contratos de Underwriting",
- "root_type": "Asset"
- },
- {
- "name": "Operaciones Extraburs\u00e1tiles",
- "root_type": "Asset"
- }
- ],
- "name": "INTERMEDIACI\u00d3N DE VALORES"
- },
- {
- "children": [
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Valores materializados",
- "root_type": "Asset"
- },
- {
- "name": "Valores desmaterializados",
- "root_type": "Asset"
- },
- {
- "name": "Compensaci\u00f3n y liquidaci\u00f3n de valores",
- "root_type": "Asset"
- }
- ],
- "name": "CUSTODIA REGISTRO\n COMPENSACI\u00d3N Y LIQUIDACI\u00d3N"
- },
- {
- "name": "OTRAS COMISIONES GANADAS"
- },
- {
- "name": "Cuentas por pagar comerciales, terceros - Letras por pagar ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar comerciales, terceros - Facturas, boletas y otros comprobantes por pagar",
- "root_type": "None"
- },
- {
- "name": "Ganancia Venta de Activo Fijo",
- "root_type": "Income"
- },
- {
- "name": "Recupero de Deudores Incobrables",
- "root_type": "Income"
- },
- {
- "name": "Ganancia Venta Inversiones Permanentes",
- "root_type": "Income"
- },
- {
- "name": "Donaciones obtenidas, ganandas, percibidas",
- "root_type": "Income"
- }
- ],
- "name": "Cuentas por pagar comerciales, terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, otros",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, subsidiarias ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, sucursales ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Letras por pagar ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, asociadas ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, matriz ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, otros ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, sucursales ",
- "root_type": "Asset"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, subsidiarias ",
- "root_type": "Asset"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Negocios Fiduciarios",
- "root_type": "Asset"
- },
- {
- "name": "Oferta p\u00fablica de Valores",
- "root_type": "Asset"
- }
- ],
- "name": "INGRESOS POR ESTRUCTURACI\u00d3N"
- },
- {
- "name": "INGRESOS POR ASESORIA"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, subsidiarias",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, otros",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar ",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, asociadas ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, matriz ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, otros ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, subsidiarias ",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, otros ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, subsidiarias",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, sucursales ",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, asociadas",
- "root_type": "Liability"
- },
- {
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, matriz",
- "root_type": "Liability"
- }
- ],
- "name": "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas - Facturas, boletas y otros comprobantes por pagar",
- "root_type": "None"
- }
- ],
- "name": "Cuentas por pagar comerciales, relacionadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Gobiernos regionales ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Otros costos administrativos e intereses ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Administradoras de fondos de pensiones (AFP)",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Certificados tributarios ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto de alcabala ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto predial ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto al rodaje",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto al patrimonio vehicular ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto a los juegos ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto a las apuestas ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto a los espect\u00e1culos p\u00fablicos no deportivos ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes ...- Gobiernos locales / impuestos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobiernos locales / tasas, servicios administrativos o derechos ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / tasas, estacionamiento de veh\u00edculos ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / tasas, licencia de apertura de establecimientos ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / tasas, servicios p\u00fablicos o arbitrios ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / tasas, transporte p\u00fablico ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes ...- Gobiernos locales / tasas ",
- "root_type": "None"
- },
- {
- "name": "Tributos y aportes ...- Gobiernos locales / contribuciones ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes ...- Gobiernos Locales (Predial, Licencias, tributos, impuestos, contribuciones, tasas y arbitrios,...)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Instituciones p\u00fablicas / contribuci\u00f3n al SENCICO ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Instituciones p\u00fablicas / ONP",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Instituciones p\u00fablicas / ESSALUD",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Instituciones p\u00fablicas / contribuci\u00f3n al SENATI",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Instituciones p\u00fablicas / otras instituciones ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Instituciones p\u00fablicas (ESSALUD, ONP,...)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto selectivo al consumo ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, tasas por la prestaci\u00f3n de servicios p\u00fablicos ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, regal\u00edas ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, impuesto a los dividendos ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, impuesto a las transacciones financieras ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, impuesto a los juegos de casino y tragamonedas ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, otros impuestos ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / otros impuestos, impuesto temporal a los activos netos ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes ...- Gobierno central / **otros impuestos (ITF,...) y contraprestaciones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobierno central / canon, canon hidroenerg\u00e9tico ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / canon, canon petroleo ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / canon, canon gas\u00edfero ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / canon, canon minero ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / canon, canon forestal ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / canon, canon pesquero ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes ...- Gobierno central / canon",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto general a las ventas, IGV - r\u00e9gimen de retenciones ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto general a las ventas, IGV - servicios prestados por no domiciliados ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto general a las ventas, IGV - r\u00e9gimen de percepciones ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto general a las ventas, IGV - cuenta propia ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes ...- Gobierno central / impuesto general a las ventas (IGV) ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta, renta de cuarta categor\u00eda ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta, renta de no domiciliados ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta, renta de tercera categor\u00eda ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta, otras retenciones ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta, renta de quinta categor\u00eda ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes ...- Gobierno central / impuesto a la renta",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Gobierno central / derechos aduaneros, derechos arancelarios ",
- "root_type": "Asset"
- },
- {
- "name": "Tributos y aportes ...- Gobierno central / derechos aduaneros, derechos aduaneros por ventas ",
- "root_type": "Asset"
- }
- ],
- "name": "Tributos y aportes ...- Gobierno central / derechos aduaneros ",
- "root_type": "None"
- }
- ],
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Gobierno central",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Tributos y aportes ...- Empresas prestadoras de servicios de salud / cuenta propia ",
- "root_type": "Liability"
- },
- {
- "name": "Tributos y aportes ...- Empresas prestadoras de servicios de salud / cuenta de terceros ",
- "root_type": "Liability"
- }
- ],
- "name": "Tributos y aportes al sistema de pensiones y de salud por pagar - Empresas prestadoras de servicios de salud (EPS)",
- "root_type": "None"
- }
- ],
- "name": "Tributos, **contraprestaciones y aportes al sistema de pensiones y de salud por pagar (Pasivo)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Comisiones gananados, obtenidos, percibidos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Remuneraciones ...- Beneficios sociales de los trabajodores por pagar / pensiones y jubilaciones ",
- "root_type": "Liability"
- },
- {
- "name": "Remuneraciones ...- Beneficios sociales de los trabajadores por pagar / compensaci\u00f3n por tiempo de servicios ",
- "root_type": "Liability"
- },
- {
- "name": "Remuneraciones ...- Beneficios sociales de los trabajadores por pagar / adelanto de compensaci\u00f3n por tiempo de servicios ",
- "root_type": "Liability"
- }
- ],
- "name": "Remuneraciones y participaciones por pagar - Beneficios sociales de los trabajadores por pagar ",
- "root_type": "None"
- },
- {
- "name": "Interese sobre Inversiones",
- "root_type": "Income"
- },
- {
- "name": "Honorarios gananados, obtenidos, percibidos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas - Categoria de productos 01",
- "root_type": "Income"
- },
- {
- "name": "Remuneraciones ...- Remuneraciones por pagar / sueldos y salarios por pagar ",
- "root_type": "Liability"
- },
- {
- "name": "Remuneraciones ...- Remuneraciones por pagar / gratificaciones por pagar ",
- "root_type": "Liability"
- },
- {
- "name": "Remuneraciones ...- Remuneraciones por pagar / vacaciones por pagar ",
- "root_type": "Liability"
- },
- {
- "name": "Remuneraciones ...- Remuneraciones por pagar / comisiones por pagar ",
- "root_type": "Liability"
- },
- {
- "name": "Remuneraciones ...- Remuneraciones por pagar / remuneraciones en especie por pagar ",
- "root_type": "Liability"
- }
- ],
- "name": "Remuneraciones y participaciones por pagar - Remuneraciones por pagar ",
- "root_type": "None"
- },
- {
- "name": "Intereses gananados, obtenidos, percibidos",
- "root_type": "Income"
- },
- {
- "name": "Alquileres gananados, obtenidos, percibidos",
- "root_type": "Income"
- },
- {
- "name": "Ganancia Venta de Acciones",
- "root_type": "Income"
- },
- {
- "name": "INTERESES Y RENDIMIENTOS"
- },
- {
- "name": "UTILIDAD EN CAMBIO"
- },
- {
- "name": "DIVIDENDOS"
- },
- {
- "name": "UTILIDAD POR VALUACI\u00d3N DE ACTIVOS FINANCIEROS A VALOR RAZONABLE"
- },
- {
- "name": "Remuneraciones y participaciones por pagar - Otras remuneraciones y participaciones por pagar ",
- "root_type": "Liability"
- },
- {
- "name": "Remuneraciones y participaciones por pagar - Participaci\u00f3n de los trabajadores por pagar ",
- "root_type": "Liability"
- }
- ],
- "name": "Remuneraciones y participaciones por pagar",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Resultados acumulados - Utilidades no distribuidas / ingresos de a\u00f1os anteriores ",
- "root_type": "Liability"
- },
- {
- "name": "Resultados acumulados - Utilidades no distribuidas / utilidades acumuladas ",
- "root_type": "Liability"
- }
- ],
- "name": "Resultados acumulados - Utilidades no distribuidas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Resultados acumulados - P\u00e9rdidas acumuladas / p\u00e9rdidas acumuladas ",
- "root_type": "Liability"
- },
- {
- "name": "Resultados acumulados - P\u00e9rdidas acumuladas / gastos de a\u00f1os anteriores ",
- "root_type": "Liability"
- }
- ],
- "name": "Resultados acumulados - P\u00e9rdidas acumuladas ",
- "root_type": "None"
- }
- ],
- "name": "Resultados acumulados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Reserva legal - Contractuales ",
- "root_type": "Liability"
- },
- {
- "name": "Reserva legal - Estatutarias ",
- "root_type": "Liability"
- },
- {
- "name": "Reserva legal - Reinversi\u00f3n ",
- "root_type": "Liability"
- },
- {
- "name": "Reserva legal - Facultativas ",
- "root_type": "Liability"
- },
- {
- "name": "Reserva legal - Legal ",
- "root_type": "Liability"
- },
- {
- "name": "Reserva legal - Otras reservas ",
- "root_type": "Liability"
- }
- ],
- "name": "Reserva legal ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Excedente de revaluaci\u00f3n - Participaci\u00f3n en excedente de revaluaci\u00f3n, inversiones en entidades relacionadas ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Excedente de ...- Excedente de revaluaci\u00f3n / intangibles ",
- "root_type": "Liability"
- },
- {
- "name": "Excedente de ...- Exdecente de revaluaci\u00f3n / inversiones inmobiliarias ",
- "root_type": "Liability"
- },
- {
- "name": "Excedente de ...- Excedente de revaluaci\u00f3n / inmuebles, maquinaria y equipos ",
- "root_type": "Liability"
- }
- ],
- "name": "Excedente de revaluaci\u00f3n - Excedente de revaluaci\u00f3n ",
- "root_type": "None"
- },
- {
- "name": "Excedente de revaluaci\u00f3n - Excedente de revaluaci\u00f3n, acciones liberadas recibidas ",
- "root_type": "Liability"
- }
- ],
- "name": "Excedente de revaluaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Resultados no realizados - Instrumentos financieros, cobertura de flujo de efectivo ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Resultados ...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta / p\u00e9rdida ",
- "root_type": "Liability"
- },
- {
- "name": "Resultados ...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta / ganancia ",
- "root_type": "Liability"
- }
- ],
- "name": "Resultados no realizados - Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta ",
- "root_type": "None"
- },
- {
- "name": "Resultados no realizados - Diferencia en cambio de inversiones permanentes en entidades extranjeras ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Resu...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta, compra o venta .../ p\u00e9rdida ",
- "root_type": "Liability"
- },
- {
- "name": "Resu...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta, compra o venta .../ ganancia ",
- "root_type": "Liability"
- }
- ],
- "name": "Resu...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta,compra o venta convencional fecha d liqui",
- "root_type": "None"
- }
- ],
- "name": "Resultados no realizados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de Publicidad y Propaganda",
- "root_type": "Expense"
- },
- {
- "name": "Gastos en Salarios",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Intereses por cr\u00e9ditos de bancos y otras Instituciones financieras",
- "root_type": "Asset"
- },
- {
- "name": "Intereses por otros pasivos no financieros",
- "root_type": "Asset"
- }
- ],
- "name": "INTERESES CAUSADOS"
- },
- {
- "name": "Gastos en Servicios P\u00fablicos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de Mercader\u00edas Vendidas - Categoria de productos 01",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de Mercader\u00edas Vendidas",
- "root_type": "None"
- },
- {
- "name": "Gastos en Amortizaci\u00f3n",
- "root_type": "Expense"
- },
- {
- "name": "Gastos en Depreciaci\u00f3n de Activo Fijo",
- "root_type": "Expense"
- },
- {
- "name": "Gastos en Cargas Sociales",
- "root_type": "Expense"
- },
- {
- "name": "Gastos Bancarios",
- "root_type": "None"
- },
- {
- "name": "Gastos en Impuestos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida en Valuaci\u00f3n de activos financieros",
- "root_type": "Asset"
- }
- ],
- "name": "P\u00c9RDIDA EN VALUACI\u00d3N DE ACTIVOS FINANCIEROS"
- },
- {
- "children": [
- {
- "name": "Deterioro de activos financieros",
- "root_type": "Asset"
- }
- ],
- "name": "DETERIORO DE ACTIVOS FINANCIEROS"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida en cambio",
- "root_type": "Asset"
- }
- ],
- "name": "P\u00c9RDIDA EN CAMBIO"
- },
- {
- "children": [
- {
- "name": "Arrendamiento operativo",
- "root_type": "Asset"
- }
- ],
- "name": "ARRENDAMIENTO OPERATIVO"
- },
- {
- "children": [
- {
- "name": "Valores Desmaterializados",
- "root_type": "Asset"
- },
- {
- "name": "Compensaci\u00f3n y Liquidaci\u00f3n de Valores",
- "root_type": "Asset"
- },
- {
- "name": "Valores Materializados",
- "root_type": "Asset"
- }
- ],
- "name": "CUSTODIA REGISTRO COMPENSACI\u00d3N Y LIQUIDACI\u00d3N \n "
- },
- {
- "children": [
- {
- "name": "Otras Comisiones Pagadas",
- "root_type": "Asset"
- }
- ],
- "name": "OTRAS COMISIONES PAGADAS "
- },
- {
- "children": [
- {
- "name": "Por Contratos de Underwriting",
- "root_type": "Asset"
- },
- {
- "name": "Operaciones Burs\u00e1tiles",
- "root_type": "Asset"
- },
- {
- "name": "Operaciones Extraburs\u00e1tlies",
- "root_type": "Asset"
- },
- {
- "name": "Intermediaci\u00f3n de Valores",
- "root_type": "Asset"
- }
- ],
- "name": "COMISIONES PAGADAS"
- },
- {
- "children": [
- {
- "name": "Fideicomisos mercantiles",
- "root_type": "Asset"
- },
- {
- "name": "Titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Encargos fiduciarios",
- "root_type": "Asset"
- },
- {
- "name": "Fondos colectivos",
- "root_type": "Asset"
- },
- {
- "name": "Fondos administrados",
- "root_type": "Asset"
- },
- {
- "name": "Administraci\u00f3n de portafolio",
- "root_type": "Asset"
- }
- ],
- "name": "POR SERVICIOS DE ADMINISTRACI\u00d3N Y MANEJO"
- },
- {
- "name": "Acciones de inversi\u00f3n - Acciones de inversi\u00f3n en tesorer\u00eda ",
- "root_type": "Liability"
- },
- {
- "name": "Acciones de inversi\u00f3n - Acciones de inversi\u00f3n ",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida por operaciones descontinuadas",
- "root_type": "Asset"
- },
- {
- "name": "P\u00e9rdida en venta activos biol\u00f2gicos",
- "root_type": "Asset"
- },
- {
- "name": "P\u00e9rdida en venta de Propiedad ",
- "root_type": "Asset"
- },
- {
- "name": "P\u00e9rdida en venta de Valores",
- "root_type": "Asset"
- }
- ],
- "name": "P\u00c9RDIDAS EN VENTA"
- },
- {
- "children": [
- {
- "name": "Otros",
- "root_type": "Asset"
- },
- {
- "name": "Negocios Fiduciarios",
- "root_type": "Asset"
- },
- {
- "name": "Oferta P\u00fablica de Valores",
- "root_type": "Asset"
- }
- ],
- "name": "GASTOS POR ESTRUCTURACI\u00d3N"
- }
- ],
- "name": "Acciones de inversi\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Beneficios sociales de los trabajadores",
- "root_type": "Asset"
- },
- {
- "name": "Provisi\u00f3n para jubilaci\u00f3n patronal",
- "root_type": "Asset"
- },
- {
- "name": "Remuneraciones",
- "root_type": "Asset"
- }
- ],
- "name": "GASTOS DE PERSONAL"
- },
- {
- "children": [
- {
- "name": "Servicios de terceros",
- "root_type": "Asset"
- }
- ],
- "name": "SERVICIOS DE TERCEROS "
- },
- {
- "children": [
- {
- "name": "Honorarios",
- "root_type": "Asset"
- }
- ],
- "name": "HONORARIOS"
- },
- {
- "name": "Capital adicional - Reducciones de capital pendientes de formalizaci\u00f3n ",
- "root_type": "Liability"
- },
- {
- "name": "Capital adicional - Primas (descuento) de acciones ",
- "root_type": "Liability"
- },
- {
- "name": "Gastos en Siniestros",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Capital adicional - Capitalizaciones en tr\u00e1mite / reservas ",
- "root_type": "Liability"
- },
- {
- "name": "Capital adicional - Capitalizaciones en tr\u00e1mite / aportes ",
- "root_type": "Liability"
- },
- {
- "name": "Capital adicional - Capitalizaciones en tr\u00e1mite / utilidades ",
- "root_type": "Liability"
- },
- {
- "name": "Capital adicional - Capitalizaciones en tr\u00e1mite / acreencias ",
- "root_type": "Liability"
- }
- ],
- "name": "Capital adicional - Capitalizaciones en tr\u00e1mite ",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida Venta Activo Fijo",
- "root_type": "Expense"
- }
- ],
- "name": "Capital adicional ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Inventarios - Mercancias / Categoria de productos 01",
- "root_type": "Asset"
- }
- ],
- "name": "Inventarios - Mercancias"
- },
- {
- "name": "Materias primas",
- "root_type": "Asset"
- },
- {
- "name": "Inventarios - Mercancias en Tr\u00e1nsito",
- "root_type": "Asset"
- },
- {
- "name": "Productos Elaborados",
- "root_type": "Asset"
- },
- {
- "name": "Productos en Curso de Elaboraci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "(-) Previsi\u00f3n para Desvalorizaci\u00f3n de Inventarios",
- "root_type": "Asset"
- },
- {
- "name": "Materiales Varios ",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "En desarrollo",
- "root_type": "Asset"
- },
- {
- "name": "En producci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Plantas en crecimiento",
- "root_type": "Asset"
- },
- {
- "name": "PROVISI\u00d3N POR DETERIORO DE ACTIVOS BIOL\u00d3GICOS"
- },
- {
- "children": [
- {
- "name": "En producci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "En desarrollo",
- "root_type": "Asset"
- }
- ],
- "name": "Animales vivos",
- "root_type": "Asset"
- }
- ],
- "name": "Inventarios"
- }
- ],
- "name": "ACTIVOS"
- }
- ],
- "name": "Cuentas de Balance",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Compras - Mercader\u00edas / otras mercader\u00edas",
- "root_type": "None"
- },
- {
- "name": "Compras - Mercaderias / mercader\u00edas agropecuarias y pisc\u00edcolas",
- "root_type": "None"
- },
- {
- "name": "Garant\u00edas en titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Garant\u00edas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Compras - Mercader\u00edas manufacturadas - Categoria de productos 01",
- "root_type": "None"
- }
- ],
- "name": "Compras - Mercader\u00edas manufacturadas",
- "root_type": "None"
- },
- {
- "name": "Compras - Mercader\u00edas / mercader\u00edas inmuebles",
- "root_type": "None"
- },
- {
- "name": "Compras - Mercader\u00edas de extracci\u00f3n",
- "root_type": "None"
- }
- ],
- "name": "Compras - Mercader\u00edas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ derechos aduaneros",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos .../ otros costos vinculados con las compras de materias primas ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ transporte",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ comisiones",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ seguros",
- "root_type": "None"
- }
- ],
- "name": "Compras - Costos vinculados con las compras / costos vinculados con las compras de materias primas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ comisiones ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ seguros",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ transporte",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ derechos aduaneros",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ...- Costos vinculados con las compras .../ otros costos vinculados con las compras de mercader\u00edas",
- "root_type": "None"
- }
- ],
- "name": "Compras - Costos Vinculados con las compras / costos vinculados con las compras de mercader\u00edas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, derechos aduaneros ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vincu...,otros costos vinculados con las compras de materiales, suministros y repuestos",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, seguros ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, comisiones ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, transporte ",
- "root_type": "None"
- }
- ],
- "name": "Compras - Costos vinculados con las compras / costos vinculados con las compras de materiales, suministros y repuestos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, derechos aduaneros ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, transporte ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, comisiones ",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos ../ costos vinculados con las compras de envases y .., otrs costos vinculados con las compras d env y emb",
- "root_type": "None"
- },
- {
- "name": "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, seguros ",
- "root_type": "None"
- }
- ],
- "name": "Compras - Costos vinculados con las compras / costos vinculados con las compras de envases y embalajes ",
- "root_type": "None"
- }
- ],
- "name": "Compras - Costos Vinculados con las compras ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compras - Materias .../ materias primas para productos manufacturados",
- "root_type": "None"
- },
- {
- "name": "Compras - Materias .../ materias primas para productos de extracc\u00edon ",
- "root_type": "None"
- },
- {
- "name": "Garant\u00edas ",
- "root_type": "Asset"
- },
- {
- "name": "Garant\u00edas en titularizaci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Compras - Materias .../ materias primas para productos agropecuarios y pisc\u00edcolas",
- "root_type": "None"
- },
- {
- "name": "Compras - Materias .../ materias primas para productos inmuebles",
- "root_type": "None"
- }
- ],
- "name": "Compras - Materias primas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compras - Materiales .../ suministros",
- "root_type": "None"
- },
- {
- "name": "Compras - Materiales .../ repuestos",
- "root_type": "None"
- },
- {
- "name": "Compras - Materiales .../ materiales auxiliares",
- "root_type": "None"
- }
- ],
- "name": "Compras - Materiales auxiliares, suministros y repuestos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compras - Envases y embalajes / embalajes ",
- "root_type": "None"
- },
- {
- "name": "Compras - Envases y embalajes / envases ",
- "root_type": "None"
- }
- ],
- "name": "Compras - Envases y embalajes",
- "root_type": "None"
- }
- ],
- "name": "Compras (Gastos por naturaleza)",
- "root_type": "None"
- },
- {
- "name": "COSTOS"
- },
- {
- "children": [
- {
- "name": "Cargas imputables ...- Gastos financieros imputables a cuentas de existencias",
- "root_type": "None"
- },
- {
- "name": "Cargas imputables ...- Cargas imputables a cuentas de costos y gastos",
- "root_type": "None"
- }
- ],
- "name": "Cargas imputables a cuentas de costos y gastos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Cargas cubiertas por provisiones - Cargas cubiertas por provisiones",
- "root_type": "None"
- }
- ],
- "name": "Cargas cubiertas por provisiones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / costos de financiaci\u00f3n, productos terminados, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Productos terminados / costos de financiaci\u00f3n, productos terminados, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados / costos de financiaci\u00f3n, productos terminados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / existencias de servicios terminados, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Productos terminados / existencias de servicios terminados, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados / existencias de servicios terminados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados",
- "root_type": "None"
- },
- {
- "name": "Costo de ventas - Productos terminados / costos de producci\u00f3n no absorbido, productos terminados ",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / productos inmuebles terminados, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Productos terminados / productos inmuebles terminados, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados / productos inmuebles terminados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / productos manufacturados, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Productos terminados / productos manufacturados, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados / productos manufacturados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Productos terminados / productos de extracci\u00f3n terminados, relacionadas",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Productos terminados / productos de extracci\u00f3n terminados, terceros",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados / productos de extracci\u00f3n terminados",
- "root_type": "None"
- },
- {
- "name": "Costo de ventas - Productos terminados / costo de ineficiencia, productos terminados ",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Productos terminados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Costo de ...- Subproductos, desechos .../ desechos y desperdicios, relacionadas",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Subproductos, desechos .../ desechos y desperdicios, terceros",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Subproductos, desechos y desperdicios / desechos y desperdicios ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ...- Subproductos, desechos .../ subproductos, relacionadas",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ...- Subproductos, desechos .../ subproductos, terceros",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Subproductos, desechos y desperdicios / subproductos",
- "root_type": "None"
- }
- ],
- "name": "Costo de ventas - Subproductos, desechos y desperdicios",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas inmuebles, relacionadas",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas inmuebles, terceros",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas inmuebles",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas, relacionadas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas, terceros - Categoria de productos 01",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas, terceros",
- "root_type": "None"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / mercaderi\u00e1s de extracci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / otras mercader\u00edas, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Mercader\u00edas / otras mercader\u00edas, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / otras mercader\u00edas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, terceros",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, relacionadas",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas",
- "root_type": "None"
- }
- ],
- "name": "Costo de ventas - Mercader\u00edas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Servicios / relacionadas",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Servicios / terceros (Costo diferido)",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Servicios",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / productos en proceso ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / existencias por recibir ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / productos terminados ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / materias primas ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / mercader\u00edas ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / subproductos, desechos y desperdicios ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / envases y embalajes ",
- "root_type": "Expense"
- },
- {
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / materiales auxiliares, suministros y repuestos ",
- "root_type": "Expense"
- }
- ],
- "name": "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias ",
- "root_type": "None"
- }
- ],
- "name": "Costo de ventas ",
- "root_type": "None"
- },
- {
- "name": "INGRESOS"
- },
- {
- "children": [
- {
- "name": "Excedente bruto ...- Exdedente bruto (insuficiencia bruta) de explotaci\u00f3n ",
- "root_type": "None"
- }
- ],
- "name": "Excedente bruto (insuficiencia bruta) de explotaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Resultado de explotaci\u00f3n - Resultado de explotaci\u00f3n",
- "root_type": "None"
- }
- ],
- "name": "Resultado de explotaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Resultado antes ...- Resultado antes de participaciones e impuestos ",
- "root_type": "None"
- }
- ],
- "name": "Resultado antes de participaciones e impuestos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Variaci\u00f3n ...- Materiales .../ materiales auxiliares",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n ...- Materiales .../ suministros",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n ...- Materiales .../ repuestos",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de existencias - Materiales auxiliares, suministros y repuestos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas / otras mercader\u00edas",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas / mercader\u00edas iinmuebles",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas / mercader\u00edas de extracci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n ...- Mercader\u00edas / mercader\u00edas manufacturadas - Categoria de productos 01",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas / mercaderias manufacturadas",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de existencias - Mercader\u00edas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de existencias - Envases .../ embalajes",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de existencias - Envases .../ envases",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de existencias - Envases y embalajes",
- "root_type": "None"
- },
- {
- "name": "Costo de Venta - Categoria de productos 01",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n ...- Materias .../ materias primas para productos inmuebles",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n ...- Materias .../ materias primas para productos de extracci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n ...- Materias .../ materias primas para productos agropecuarios y pisc\u00edcolas",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n ...- Materias .../ materias primas para productos manufacturados",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de existencias - Materias primas",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de existencias (perdidas de inventario)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / beneficio de movilidad al trabajador",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / bonificaciones extraordinarias",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / asignaci\u00f3n familiar",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / sueldos",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / subsidios por enfermedad",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / horas Extras",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Remuneraciones - Sueldos y Salarios / bonificaci\u00f3n por riesgo de caja",
- "root_type": "None"
- }
- ],
- "name": "Gastos de personal ...- Remuneraciones / sueldos y salarios ",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Remuneraciones / vacaciones",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Remuneraciones / gratificaciones",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Remuneraciones / comisiones",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Remuneraciones / remuneraciones en especie",
- "root_type": "None"
- }
- ],
- "name": "Gastos de personal, directores y gerentes - Remuneraciones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de personal ...- Seguridad y .../ r\u00e9gimen de pensiones",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Seguridad y .../ caja de beneficios de seguridad social del pescador",
- "root_type": "None"
- },
- {
- "name": "Gastos de ...- Seguridad .../ seguro complementario de trabajo de riesgo, accidentes de trabajo y enfermedades profesionales",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Seguridad y .../ seguros particulares de prestaciones de salud - EPS y otros particulares",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Seguridad y .../ r\u00e9gimen de prestaciones de salud",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Seguridad y .../ seguro de vida",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Seguridad y .../ contribuciones al SENCICO y el SENATI ",
- "root_type": "None"
- }
- ],
- "name": "Gastos de personal, directores y gerentes - Seguridad y previsi\u00f3n social y otras contribuciones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de personal ...- Otras Remuneraciones / planilla de movilidad",
- "root_type": "None"
- }
- ],
- "name": "Gastos de personal, directores y gerentes - Otras remuneraciones ",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal, directores y gerentes - Capacitaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de personal ...- Beneficios sociales .../ Compensaci\u00f3n por tiempo de servicio",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Beneficios sociales .../ otros beneficios post-empleo",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal ...- Beneficios sociales .../ pensiones y jubilaciones",
- "root_type": "None"
- }
- ],
- "name": "Gastos de personal, directores y gerentes - Beneficios sociales de los trabajadores ",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal, directores y gerentes - Gerentes",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal, directores y gerentes - Indemnizaciones al personal",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal, directores y gerentes - Retribuciones al directorio",
- "root_type": "None"
- },
- {
- "name": "Gastos de personal, directores y gerentes - Atenci\u00f3n al personal ",
- "root_type": "None"
- },
- {
- "name": "Compras - Categoria de productos 01",
- "root_type": "None"
- }
- ],
- "name": "Gastos de personal, directores y gerentes",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Producci\u00f3n encargada a terceros / comisi\u00f3n de ventas ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Producci\u00f3n encargada a terceros / verificaciones",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Producci\u00f3n encargada a terceros / comisi\u00f3n de cobranzas ",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Producci\u00f3n encargada a terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / agua",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / gas",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / energ\u00eda el\u00e9ctrica",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios / internet",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / cable",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / radio",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios b\u00e1sicos / tel\u00e9fono",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Servicios b\u00e1sicos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultoria / administrartiva ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / mercadotecnia ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / medioambiental ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / legal y tributaria ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / producci\u00f3n ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / auditor\u00eda y contable ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / otros ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / investigaci\u00f3n y desarrollo ",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Asesor\u00eda y consultor\u00eda ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / relaciones p\u00fablicas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / diarios y revistas",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / publicaciones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / televisi\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / articulos promocionales",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / radial",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / otros medios",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / publicidad",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Publicidad, publicaciones, relaciones p\u00fablicas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / intangibles ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / edificios y locales",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / inversi\u00f3n inmoviliaria ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / equipos diversos",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / unidades de transporte",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / combustible y lubricantes",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / muebles y enseres",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / herramientas",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / inmuebles, maquinaria y equipo ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Mantenimiento y reparaciones / activos adquiridos en arrendamiento financiero ",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Mantenimiento y reparaciones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Alquileres / equipo de transporte",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Alquileres / terrenos",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Alquileres / equipos diversos",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Alquileres / edificaciones ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Alquileres / maquinarias y equipos de explotaci\u00f3n",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Alquileres",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Servicios de contratistas / vigilancia",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios de contratistas / guardian\u00eda",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Servicios de contratistas / conserjer\u00eda",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Servicios de contratistas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ gastos de laboratorio",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos ...- Otros servicios ...- Gastos bancarios / mantenimiento de cuentas",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Otros servicios ...- Gastos bancarios / transferencias de fondos",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Otros servicios ...- Gastos bancarios / talonario de cheques",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Otros servicios ...- Gastos bancarios / otros servicios bancarios",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios ...- Otros servicios prestados .../ gastos bancarios",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ gastos notariales y de registro ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ legalizaciones",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ tr\u00e1mites judiciales",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ varios",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Otros servicios prestados .../ centrales de riesgo",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros - Otros servicios prestados por terceros ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ correos ",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ alojamiento",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ alimentaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ otros gastos de viaje ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ transporte, de pasajeros",
- "root_type": "None"
- },
- {
- "name": "Gastos de servicios ...- Transporte, correos .../ transporte, de carga",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios ...- Transporte, correos .../ transporte ",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros -Transporte, correos y gastos de viaje ",
- "root_type": "None"
- }
- ],
- "name": "Gastos de servicios prestados por terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos por tributos - Gobierno regional ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Cotizaciones con car\u00e1cter de tributo",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos por tributos - Gobierno local / impuesto al patrimonio vehicular ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno local / licencia de funcionamiento ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno local / otros ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno local / arbitrios municipales y seguridad ciudadana ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno local / impuesto predial ",
- "root_type": "None"
- }
- ],
- "name": "Gastos por tributos - Gobierno local",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos por tributos - Otros gastos por tributos / otros ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Otros gastos por tributos / contribuci\u00f3n al SENATI ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Otros gastos por tributos / contribuci\u00f3n al SENCICO",
- "root_type": "None"
- }
- ],
- "name": "Gastos por tributos - Otros gastos por tributos ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Otros tributos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos por tributos - Gobierno central / c\u00e1nones ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno central / regal\u00edas mineras ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno central / impuesto a las transacciones financieras ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno central / otros ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno central / impuesto a los juegos de casino y m\u00e1quinas tragamonedas ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno central / impuesto general a las ventas y selectivo al consumo ",
- "root_type": "None"
- },
- {
- "name": "Gastos por tributos - Gobierno central / impuesto temporal a los activos netos ",
- "root_type": "None"
- }
- ],
- "name": "Gastos por tributos - Gobierno central ",
- "root_type": "None"
- }
- ],
- "name": "Gastos por tributos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, inversiones inmobiliarias ",
- "root_type": "None"
- },
- {
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, activos adquiridos en arrendamiento financiero",
- "root_type": "None"
- },
- {
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, inmuebles, maquinaria y equipo",
- "root_type": "None"
- },
- {
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, intangibles ",
- "root_type": "None"
- }
- ],
- "name": "Otros ...- Costo neto .../ operaciones discontinuadas, abandono de activos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / inversiones inmobiliarias",
- "root_type": "Expense"
- },
- {
- "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / activos biol\u00f3gicos",
- "root_type": "Expense"
- },
- {
- "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / inmuebles, maquinaria y equipo",
- "root_type": "Expense"
- },
- {
- "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / intangibles",
- "root_type": "Expense"
- },
- {
- "name": "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / activos adquiridos en arrendamiento financiero",
- "root_type": "Expense"
- }
- ],
- "name": "Otros ...- Costo neto ... / Costo neto de enajenaci\u00f3n de activos inmovilizados ",
- "root_type": "None"
- }
- ],
- "name": "Otros gastos de gesti\u00f3n - Costo neto de enajenaci\u00f3n de activos inmovilizados y operaciones discontinuadas",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Gastos de investigaci\u00f3n y desarrollo",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Regal\u00edas",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Suministros ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros gastos de ...- Seguros / vehiculos",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de ...- Seguros / robo, desfalco",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de ...- Seguros / contra incendio",
- "root_type": "None"
- }
- ],
- "name": "Otros gastos de gesti\u00f3n - Seguros",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Licencias y derechos de vigencia",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Gesti\u00f3n medioambiental",
- "root_type": "None"
- },
- {
- "name": "Otros gastos de gesti\u00f3n - Suscripciones ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros ...- Otros gastos de gesti\u00f3n / sanciones administrativas",
- "root_type": "None"
- },
- {
- "name": "Otros ...- Otros gastos de gesti\u00f3n / gastos extraordinarios ( )",
- "root_type": "Expense"
- },
- {
- "name": "Otros ...- Otros gastos de gesti\u00f3n / otros gastos ( )",
- "root_type": "Expense"
- },
- {
- "name": "Otros ...- Otros gastos de gesti\u00f3n / donaciones",
- "root_type": "None"
- }
- ],
- "name": "Otros gastos de gesti\u00f3n - Otros gastos de gesti\u00f3n ",
- "root_type": "None"
- }
- ],
- "name": "Otros gastos de gesti\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Gastos por participaciones en negocios conjuntos",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Participaci\u00f3n en los resultados de subsidiarias y afiliadas bajo el m\u00e9todo del valor patrimonial",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Obligaciones financieras",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo inmovilizado / activos biol\u00f3gicos",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo inmovilizado / inversiones inmobiliarias",
- "root_type": "None"
- }
- ],
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo inmovilizado",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / mercader\u00edas",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / productos terminados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta, inmuebles, maquinaria y equipo ",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta, inversi\u00f3n inmoviliaria ",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta, intangibles ",
- "root_type": "None"
- },
- {
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta, activos biol\u00f3gicos",
- "root_type": "None"
- }
- ],
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta",
- "root_type": "None"
- }
- ],
- "name": "P\u00e9rdida por medici\u00f3n ...- Activo realizable",
- "root_type": "None"
- }
- ],
- "name": "P\u00e9rdida por medici\u00f3n de activos no financieros al valor razonable",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Gastos ..- Participaci\u00f3n ../ participaci\u00f3n en los resultados de subsidiarias y asociadas bajo el m\u00e9todo del valor patrimonial ",
- "root_type": "None"
- },
- {
- "name": "Gastos ..- Participaci\u00f3n ../ participaciones en negocios conjuntos ",
- "root_type": "None"
- }
- ],
- "name": "Gastos financieros - Participaci\u00f3n en resultados de entidades relacionadas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos ...- Otros gastos financieros / primas por opciones",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Otros gastos financieros / gastos financieros en medici\u00f3n a valor descontado",
- "root_type": "None"
- }
- ],
- "name": "Gastos financieros - Otros gastos financieros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos financieros - Gastos en operaciones .../ pr\u00e9stamos de instituciones financieras y otras entidades",
- "root_type": "None"
- },
- {
- "name": "Gastos financieros - Gastos en operaciones .../ contratos de arrendamiento financiero",
- "root_type": "None"
- },
- {
- "name": "Gastos financieros - Gastos en operaciones .../ documentos vendidos o descontados",
- "root_type": "None"
- },
- {
- "name": "Gastos financieros - Gastos en operaciones .../ emisi\u00f3n y colocaci\u00f3n de instrumentos representativos de deuda y patrimonio",
- "root_type": "None"
- }
- ],
- "name": "Gastos financieros - Gastos en operaciones de endeudamiento y otros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos financieros - Gastos en operaciones de factoraje / gastos por menor valor ",
- "root_type": "None"
- }
- ],
- "name": "Gastos financieros - Gastos en operaciones de factoraje ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos ...- P\u00e9rdida por medici\u00f3n de activos y pasivos financieros al valor razonable / otros ",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- P\u00e9rdida por medici\u00f3n de activos y pasivos financieros al valor razonable / inversiones disponibles para la venta ",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- P\u00e9rdida por medici\u00f3n de activos y pasivos financieros al valor razonable / inversiones para negociaci\u00f3n ",
- "root_type": "None"
- }
- ],
- "name": "Gastos financieros - P\u00e9rdida por medici\u00f3n de activos y pasivos financieros al valor razonable",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos ...- Intereses por pr\u00e9stamos.../ contratos de arrendamiento financiero",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Intereses por pr\u00e9stamos .../ obligaciones comerciales (compra de mercaderia)",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Intereses por pr\u00e9stamos .../ otros instrumentos financieros por pagar (sobre giro bancario)",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Intereses por pr\u00e9stamos .../ obligaciones tributarias",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Gastos ...- Intereses por ...- Prestamos de instituciones .../ otras entidades",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Intereses por ...- Prestamos de instituciones .../ instituciones financieras",
- "root_type": "None"
- }
- ],
- "name": "Gastos...- Intereses por pr\u00e9stamos .../ pr\u00e9stamos de instituciones financieras y otras entidades",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Intereses por pr\u00e9stamos .../ obligaciones emitidas",
- "root_type": "None"
- },
- {
- "name": "Gastos ...- Intereses por pr\u00e9stamos .../ documentos vendidos o descontados",
- "root_type": "None"
- }
- ],
- "name": "Gastos financieros - Intereses por pr\u00e9stamos y otras obligaciones",
- "root_type": "None"
- },
- {
- "name": "Gastos financieros - Diferencia de cambio",
- "root_type": "None"
- },
- {
- "name": "Gastos financieros - Descuentos concedidos por pronto pago",
- "root_type": "None"
- },
- {
- "name": "Gastos financieros - P\u00e9rdida por instrumentos financieros derivados",
- "root_type": "None"
- }
- ],
- "name": "Gastos financieros (gastos en operaciones de endudamiento, intereses,...)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / concesiones, licencias y otros derechos",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / costos de exploraci\u00f3n y desarrollo",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / otros activos intangibles",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / programas de computadora (software)",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / f\u00f3rmulas, dise\u00f1os y prototipos",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / patentes y propiedad industrial ",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de intangibles / amortizaci\u00f3n de intangibles, costo",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / patentes y propiedad industrial",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / otros activos intangibles",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / costos de exploraci\u00f3n y desarrollo",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / concesiones, licencias y otros derechos",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / programas de computadora (software)",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / f\u00f3rmulas, dise\u00f1os y prototipos",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Amortizaci\u00f3n de intangibles / amortizaci\u00f3n de intangibles, revaluaci\u00f3n",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Amortizaci\u00f3n de intangibles",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n / activos biol\u00f3gicos de origen vegetal",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n / activos biol\u00f3gicos de origen animal",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inversiones inmobiliarias / edificaciones",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de inversiones inmobiliarias",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / costos de exploraci\u00f3n y desarrollo",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / patentes y propiedad industrial",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / plusval\u00eda mercantil ",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / programas de computadora (software)",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / f\u00f3rmulas, dise\u00f1os y prototipos",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / concesiones, licencias y otros derechos",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de intangibles",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / equipo de transporte",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / equipos diversos",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / edificaciones",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / muebles y enseres",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / herramientas y unidades de reemplazo",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de inmuebles maquinaria y equipo ",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Deterioro del valor de los activos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa, cuentas por cobrar comerciales, relacionadas ",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa, cuentas por cobrar diversas, terceros",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa, cuentas por cobrar diversas, relacionadas ",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa, cuentas por cobrar comerciales, terceros ",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de .., cuentas por cobrar al personal, a los accionistas(socios)..",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / desvalorizaci\u00f3n de existencias",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n ../ desvalorizaci\u00f3n de inversiones mobiliarias, inversiones a ser mantenidas hasta el vencimento ",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n ../ desvalorizaci\u00f3n de inversiones ., instrumentos financieros representativos de derecho patrimonial",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / desvalorizaci\u00f3n de inversiones mobiliarias",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Valuaci\u00f3n de activos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para gastos de responsabilidad social",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para protecci\u00f3n y remediaci\u00f3n del medio ambiente, actualizaci\u00f3n financiera ",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para protecci\u00f3n y remediaci\u00f3n del medio ambiente, costo",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para protecci\u00f3n y remediaci\u00f3n del medio ambiente",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para garant\u00edas, actualizaci\u00f3n financiera ",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para garant\u00edas, costo ",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para garant\u00edas ",
- "root_type": "None"
- },
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Provisiones - Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del ..., actualizaci\u00f3n financiera",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Provisiones - Provisi\u00f3n para litigios / provisi\u00f3n para litigios, actualizaci\u00f3n financiera",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Provisones - Provisi\u00f3n para litigios / provisi\u00f3n para litigios, costo",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para litigios",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para reestructuraciones",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y deterioro ...- Provisiones / otras provisiones",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Provisiones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
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- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inversiones inmoviliarias / edificaciones, costo de financiaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inversiones inmobiliarias / edificaciones, costo",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inversiones inmobiliarias",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos adquiridos en arrendamiento .../ equipo de transporte",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos adquiridos en arrendamiento .../ edificaciones",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos adquiridos en .../ maquinarias y equipos de explotaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos adquiridos en arrendamiento .../ equipos diversos",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos adquiridos en arrendamiento financiero ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / maquinarias y equipos de explotaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / herramientas y unidades de reemplazo",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / muebles y enseres",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / equipo de transporte",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / edificaciones",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / equipos diversos",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos adquiridos en arrendamiento financiero .../ edificaciones",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos adquiridos en arrendamiento financiero, inversiones inmobiliarias",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n .../ activos biol\u00f3gicos de origen animal ",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n .../ activos biol\u00f3gicos de origen vegetal ",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n, costo de financiaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ edificaciones",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ equipos diversos",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ equipo de transporte",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ maquinarias y equipos de explotaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ herramientas y unidades de reemplazo",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ muebles y enseres",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inmuebles, maquinaria y equipo, revaluaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ maquinarias y equipos de explotaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ edificaciones ",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inmuebles, maquinaria y equipo, costos de financiaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n .../ activos biol\u00f3gicos de origen vegetal",
- "root_type": "None"
- },
- {
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n .../ activos biol\u00f3gicos de origen animal",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n, costo",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Depreciaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valuaci\u00f3n y ...- Agotamiento / agotamiento de recursos naturales adquiridos",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Agotamiento",
- "root_type": "None"
- }
- ],
- "name": "Valuaci\u00f3n y deterioro de activos y provisiones",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "COSTO DE PRODUCCI\u00d3N "
- },
- {
- "name": "OBLIGACIONES FINANCIERAS"
- },
- {
- "name": "ACTIVOS BIOL\u00d3GICOS"
- },
- {
- "name": "PRIMA POR OPERACIONES DE REPORTO"
- },
- {
- "name": "OTROS GASTOS"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "FISCALES"
- },
- {
- "name": "ORGANISMOS DE CONTROL"
- },
- {
- "name": "MUNICIPALES"
- },
- {
- "name": "PROPIEDADES DE INVERSI\u00d3N"
- },
- {
- "name": "ACTIVOS NO CORRIENTES "
- },
- {
- "name": "CUENTAS POR COBRAR"
- },
- {
- "name": "COSTO DE VENTAS"
- }
- ],
- "name": "P\u00c9RDIDA POR MEDICI\u00d3N DE ACTIVOS NO FINANCIEROS AL VALOR RAZONABLE"
- },
- {
- "children": [
- {
- "name": "ARRENDAMIENTOS"
- },
- {
- "name": "POR PUBLICIDAD"
- },
- {
- "name": "OTROS"
- },
- {
- "name": "SEGUROS"
- },
- {
- "name": "MATERIALES Y SUMINISTROS"
- },
- {
- "name": "SERVICIOS Y MANTENIMIENTO"
- },
- {
- "name": "DEPRECIACI\u00d3N"
- },
- {
- "name": "AMORTIZACIONES"
- },
- {
- "name": "PROVISIONES"
- }
- ],
- "name": "GASTOS GENERALES"
- },
- {
- "children": [
- {
- "name": "ACTIVOS DE EXPLORACI\u00d3N Y EVALUACI\u00d3N MINERA"
- },
- {
- "name": "PLUSVAL\u00cdA MERCANTIL (GOODWILL)"
- },
- {
- "name": "ACTIVOS BIOL\u00d3GICOS"
- },
- {
- "name": "PROPIEDADES DE INVERSI\u00d3N"
- },
- {
- "name": "CUENTAS Y DOCUMENTOS POR COBRAR"
- },
- {
- "name": "EXISTENCIAS"
- },
- {
- "name": "PROPIEDADES PLANTA Y EQUIPO"
- }
- ],
- "name": "GASTOS POR DETERIORO"
- }
- ],
- "name": "GASTOS"
- },
- {
- "children": [
- {
- "name": "Ingresos financieros - Ingresos en operaciones de factoraje (factoring)",
- "root_type": "Income"
- },
- {
- "name": "Ingresos financieros - Dividendos ",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos financieros - Participaci\u00f3n en.../Participaci\u00f3n en result de subsidiarias y asociadas bajo m\u00e9todo de valor patrimonial",
- "root_type": "Income"
- },
- {
- "name": "Ingresos financieros - Participaci\u00f3n en.../Ingresos por participaciones en negocios conjuntos",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos financieros - Participaci\u00f3n en resultados de entidades relacionadas",
- "root_type": "None"
- },
- {
- "name": "Ingresos financieros - Ganancia por instrumento financiero derivado",
- "root_type": "Income"
- },
- {
- "name": "Ingresos financieros - Diferencia en Cambio (desajuste)",
- "root_type": "Income"
- },
- {
- "name": "Ingresos financieros - Descuentos obtenidos por pronto pago",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos financieros - Ganancia por.../Inversiones disponibles para la venta",
- "root_type": "Income"
- },
- {
- "name": "Ingresos financieros - Ganancia por.../Inversiones mantenidas para negociaci\u00f3n ",
- "root_type": "Income"
- },
- {
- "name": "Ingresos financieros - Ganancia por.../Otras",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos financieros - Ganancia por medici\u00f3n de activos y pasivos financieros al valor razonable",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ingresos ...- Rendimientos ganados / inversiones a ser mantenidas hasta vencimiento",
- "root_type": "Income"
- },
- {
- "name": "Ingresos ...- Rendimientos ganados / pr\u00e9stamos otorgados (Intereses Moratorios)",
- "root_type": "Income"
- },
- {
- "name": "Ingresos ...- Rendimientos ganados / instrumentos financieros representativos de derecho patrimonial",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ingresos ...- Rendimientos ganados / cuentas por cobrar comerciales / Devengado",
- "root_type": "Income"
- },
- {
- "name": "Ingresos ...- Rendimientos ganados / cuentas por cobrar comerciales / Por Devengar",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos ...- Rendimientos ganados / cuentas por cobrar comerciales",
- "root_type": "None"
- },
- {
- "name": "Ingresos ...- Rendimientos ganados / dep\u00f3sitos en instituciones financieras",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos financieros - Rendimientos Ganados (moras e intereses cobrados)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ingresos...- Otros ingresos ... /ingresos financieros en medici\u00f3n a valor descontado (venta al cr\u00e9dito)",
- "root_type": "Income"
- }
- ],
- "name": "Ingresos financieros - Otros ingresos financieros",
- "root_type": "None"
- }
- ],
- "name": "Ingresos financieros ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / productos terminados",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Activos biol\u00f3gicos",
- "root_type": "Income"
- },
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Inversiones inmobiliarias",
- "root_type": "Income"
- },
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Inmuebles, maquinaria y equipo",
- "root_type": "Income"
- },
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Intangibles",
- "root_type": "Income"
- }
- ],
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta ",
- "root_type": "None"
- },
- {
- "name": "Ganancia por medici\u00f3n ...- Activo realizable / mercader\u00edas",
- "root_type": "Income"
- }
- ],
- "name": "Ganancia por medici\u00f3n activos no financieros al valor razonable - Activo realizable ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ganancia por medici\u00f3n ...- Activo inmovilizado / activos biol\u00f3gicos",
- "root_type": "Income"
- },
- {
- "name": "Ganancia por medici\u00f3n ...- Activo inmovilizado / inversiones inmobiliarias",
- "root_type": "Income"
- }
- ],
- "name": "Ganancia por medici\u00f3n de activos no financieros al valor razonable - Activo inmovilizado",
- "root_type": "None"
- }
- ],
- "name": "Ganancia por medici\u00f3n de activos no financieros al valor razonable",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de intangibles",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de inversiones inmobiliarias",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de inmuebles, maquinaria y equipo",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de activos biol\u00f3gicos",
- "root_type": "Income"
- }
- ],
- "name": "Otros ingresos ...- Recuperaci\u00f3n de deterioro de cuentas de activos inmovilizados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n ... /cuentas de cobranza dudosa",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n .../ desvalorizaci\u00f3n de existencias",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Recuperaci\u00f3n .../ desvalorizaci\u00f3n de inversiones mobiliarias",
- "root_type": "Income"
- }
- ],
- "name": "Otros ingresos ...- Recuperaci\u00f3n de cuentas de valuaci\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros ingresos ...- Alquileres / equipos diversos",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Alquileres / terrenos",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Alquileres / equipo de transporte",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Alquileres / edificaciones",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Alquileres / maquinarias y equipos de explotaci\u00f3n",
- "root_type": "Income"
- }
- ],
- "name": "Otros ingresos de gesti\u00f3n - Alquileres",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / donaciones",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / reclamos al seguro",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / sudsidios gubernamentales ",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / otros ingresos de gesti\u00f3n",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / dividendos de acciones preferentes ( )",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / interes minoritario ( )",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / resultados por exposici\u00f3n a la inflaci\u00f3n ( )",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / ingresos extraordinarios ( )",
- "root_type": "Income"
- }
- ],
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n / otros ingresos de gesti\u00f3n",
- "root_type": "None"
- }
- ],
- "name": "Otros ingresos ...- Otros ingresos de gesti\u00f3n",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ inmuebles, maquinaria y equipo intangible",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ inversiones inmobiliarias",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ intangibles",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ activos biol\u00f3gicos",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ inversiones mobiliarias",
- "root_type": "Expense"
- },
- {
- "name": "Otros ingresos ...- Enajenaci\u00f3n .../ activos adquiridos en arrendamiento financiero",
- "root_type": "Expense"
- }
- ],
- "name": "Otros ingresos ...- Enajenaci\u00f3n de activos inmovilizados ",
- "root_type": "None"
- },
- {
- "name": "Otros ingresos de gesti\u00f3n - Regalias",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos de gesti\u00f3n - Servicios en beneficio del personal",
- "root_type": "Income"
- },
- {
- "name": "Otros ingresos de gesti\u00f3n - Comisiones y corretajes",
- "root_type": "Income"
- }
- ],
- "name": "Otros ingresos de gesti\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Descuentos ...- Descuentos,rebajas y bonificaciones concedidos / relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Descuentos ...- Descuentos,rebajas y bonificaciones concedidos / terceros",
- "root_type": "Income"
- }
- ],
- "name": "Descuentos ...- Descuentos,rebajas y bonificaciones concedidos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "T\u00edtulos de Renta Fija",
- "root_type": "Asset"
- },
- {
- "name": "T\u00edtulos de Renta Variable",
- "root_type": "Asset"
- },
- {
- "name": "Depositos en efectivo",
- "root_type": "Asset"
- }
- ],
- "name": "En Custodia",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "T\u00edtulos de Renta Variable",
- "root_type": "Asset"
- },
- {
- "name": "Depositos en efectivo",
- "root_type": "Asset"
- },
- {
- "name": "T\u00edtulos de Renta Fija",
- "root_type": "Asset"
- }
- ],
- "name": "En Garant\u00eda",
- "root_type": "Asset"
- }
- ],
- "name": "VALORES Y BIENES RECIBIDOS DE TERCEROS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Administraci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Garant\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Inmobiliario",
- "root_type": "Asset"
- },
- {
- "name": "Titularizaci\u00f3n",
- "root_type": "Asset"
- }
- ],
- "name": "Fideicomisos mercantiles inscritos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Garant\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Administraci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Inmobiliario",
- "root_type": "Asset"
- }
- ],
- "name": "Encargos fiduciarios inscritos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Inmobiliario",
- "root_type": "Asset"
- },
- {
- "name": "Inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Administraci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Garant\u00eda",
- "root_type": "Asset"
- }
- ],
- "name": "Encargos fiduciarios no inscritos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Garant\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Administraci\u00f3n",
- "root_type": "Asset"
- },
- {
- "name": "Inmobiliario",
- "root_type": "Asset"
- }
- ],
- "name": "Fideicomisos mercantiles no inscritos",
- "root_type": "Asset"
- }
- ],
- "name": "Patrimonio de Negocios Fiduciarios"
- },
- {
- "name": "Intermediaci\u00f3n de valores"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Intereses",
- "root_type": "Asset"
- },
- {
- "name": "Principal",
- "root_type": "Asset"
- }
- ],
- "name": "Fondos Colectivos",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Principal",
- "root_type": "Asset"
- },
- {
- "name": "Intereses",
- "root_type": "Asset"
- }
- ],
- "name": "Fondos Administrados",
- "root_type": "Asset"
- }
- ],
- "name": "Patrimonio de Fondos de Inversi\u00f3n",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Principal",
- "root_type": "Asset"
- },
- {
- "name": "Intereses",
- "root_type": "Asset"
- }
- ],
- "name": "Administraci\u00f3n de portafolio "
- }
- ],
- "name": "ADMINISTRACION DE RECURSOS DE TERCEROS"
- }
- ],
- "name": "Descuentos, rebajas y bonificaciones concedidos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Descuentos ...- Descuentos,rebajas y bonificaciones obtenidos / terceros",
- "root_type": "Income"
- },
- {
- "name": "Descuentos ...- Descuentos,rebajas y bonificaciones obtenidos / relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Descuentos ...- Descuentos, rebajas y bonificaciones obtenidos",
- "root_type": "None"
- }
- ],
- "name": "Descuentos, rebajas y bonificaciones obtenidos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo de origen animal ",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo de origen vegetal",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado - Activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n .../ costos de financiaci\u00f3n inversiones inmobiliarias, edificaciones",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, inversiones inmobiliarias",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, intangibles",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, activos biol\u00f3gicos en desarrollo, de origen vegetal",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, activos biol\u00f3gicos en desarrollo, de origen animal",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, activos biol\u00f3gicos en desarrollo ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, inmuebles, maquinaria y equipo, edificaciones ",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, inmuebles, ..., maquinarias y otros equipos de explotaci\u00f3n ",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, inmuebles, maquinaria y equipo",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado - Costos de financiaci\u00f3n capitalizados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / maquinarias y otros equipos de explotaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / otros equipos ",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipo de comunicaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipos diversos ",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / muebles y enseres",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipo de transporte",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipo de seguridad",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / edificaciones",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado - Inmuebles, maquinaria y equipo",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Producci\u00f3n de activo ...- Intangibles / programas de computadora (software)",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Intangibles / costos de exploraci\u00f3n y desarrollo",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n de activo ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos ",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado - Intangibles",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Producc\u00edon de activo ...- Inversiones inmobiliarias / edificaciones",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado - Inversiones inmobiliarias",
- "root_type": "None"
- },
- {
- "name": "Acreedores por contra",
- "root_type": "Asset"
- }
- ],
- "name": "Producci\u00f3n de activo inmovilizado",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Bienes en garant\u00eda",
- "root_type": "Asset"
- },
- {
- "name": "Valores en garant\u00eda",
- "root_type": "Asset"
- }
- ],
- "name": "VALORES Y BIENES PROPIOS EN PODER DE TERCEROS"
- },
- {
- "children": [
- {
- "name": "Emisiones no colocadas ",
- "root_type": "Asset"
- }
- ],
- "name": "EMISIONES NO COLOCADAS"
- },
- {
- "children": [
- {
- "name": "Colaterales de las operaciones de reporto burs\u00e1til",
- "root_type": "Asset"
- }
- ],
- "name": "COLATERALES DE LAS OPERACIONES DE REPORTO BURSATIL"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de existencias de servicios",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Derechos sobre instrumentos financieros derivados",
- "root_type": "Asset"
- }
- ],
- "name": "OTRAS CUENTAS DE ORDEN DEUDORAS"
- },
- {
- "name": "Documentos Endosados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n ... / envases",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n ... / embalajes",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de envases y embalajes",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / existencias de productos en proceso ",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos agropecuarios y pisc\u00edcolas en proceso",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos extra\u00eddos en proceso de transformaci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / otros productos en proceso ",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos inmuebles en proceso",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos en proceso de manufactura ",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de subproductos .../ desechos y desperdicios",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de subproductos .../ sub productos",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de subproductos, desechos y desperdicios",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Variaci\u00f3n de la producc\u00edon almacenada - Variaci\u00f3n de productos terminados / productos de extracci\u00f3n terminados",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / existencias de servicios terminados ",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / productos inmuebles terminados ",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / productos agropecuarios y pisc\u00edcolas terminados ",
- "root_type": "None"
- },
- {
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / productos manufacturados",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados",
- "root_type": "None"
- }
- ],
- "name": "Variaci\u00f3n de la producci\u00f3n almacenada",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas - Subproductos, desechos ... / subproductos, terceros",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Subproductos, desechos ... / subproductos, relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Subproductos , desechos y desperdicios / subproductos",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Subproductos, desechos... / desechos y desperdicios, terceros ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Subproductos, desechos... / desechos y desperdicios, relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Subproductos , desechos y desperdicios / desechos y desperdicios",
- "root_type": "None"
- }
- ],
- "name": "Ventas - Subproductos, desechos y desperdicios",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Prestaci\u00f3n de servicios / terceros",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Prestaci\u00f3n de servicios / relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Prestaci\u00f3n de servicios",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas - Productos terminados / productos de extracci\u00f3n terminados, relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Productos terminados / productos de extracci\u00f3n terminados, terceros",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Productos terminados / productos de extracci\u00f3n terminados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Productos terminados / existencias de servicios, relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Productos terminados / existencias de servicios, terceros",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Productos terminados / existencias de servicios terminados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Productos terminados / productos inmuebles terminados, terceros",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Productos terminados / productos inmuebles terminados, relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Productos terminados / productos inmuebles terminados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, terceros",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Productos terminados / productos manufacturados, terceros",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Productos terminados / productos manufacturados, relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Productos terminados - Productos manufacturados ",
- "root_type": "None"
- }
- ],
- "name": "Ventas - Productos terminados ",
- "root_type": "None"
- },
- {
- "name": "Ventas - Software",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas - Devoluciones - Prestaci\u00f3n de servicios / terceros",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones - Prestaci\u00f3n de servicios / relacionadas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones - Prestaci\u00f3n de servicios ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Subproductos, desechos .../ subproductos",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Subproductos, desechos ... / desechos y desperdicios",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones ...- Subproductos, desechos y desperdicios, terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas agropecuarias y pisc\u00edcolas ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas otras ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas de extracc\u00edon ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas inmuebles ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercaderias relacionadas / mercader\u00edas manufacturadas ",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones sobre ventas / mercader\u00edas relacionadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Subproductos, desechos .../ subproductos ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Subproductos, desechos ... / desechos y desperdicios ",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones ...- Subproductos, desechos y desperdicios, relacionadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Productos terminados .../ productos inmuebles terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados .../ existencias de servicios terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados .../ productos agropecuarios y pisc\u00edcolas terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados .../ productos de extracc\u00edon terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados .../ productos manufacturados",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones ...- Productos terminados, relacionadas ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Productos terminados terceros / productos agropecuarios y pisc\u00edcolas terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados terceros / existencias de servicios terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados terceros / productos de extracc\u00edon terminados",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados terceros / productos manufacturados ",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Productos terminados terceros / productos inmuebles terminados",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones sobre ventas / productos terminados terceros",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas de extracc\u00edon",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas otras",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas inmuebles",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas manufacturadas - Categoria de productos 01",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas manufacturadas ",
- "root_type": "None"
- },
- {
- "name": "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas agropecuarias y pisc\u00edcolas",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Devoluciones sobre ventas - Mercader\u00edas terceros",
- "root_type": "None"
- }
- ],
- "name": "Ventas - Devoluciones sobre ventas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas otras, relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas otras, terceros (Venta Diferida)",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas otras",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, terceros",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas, relacionadas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas terceros - Categoria de productos 01",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas, terceros",
- "root_type": "None"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas inmuebles, relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas inmuebles, terceros",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas inmuebles",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, relacionadas",
- "root_type": "Income"
- },
- {
- "name": "Ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, terceros",
- "root_type": "Income"
- }
- ],
- "name": "Ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n",
- "root_type": "None"
- }
- ],
- "name": "Ventas - Mercader\u00edas",
- "root_type": "None"
- }
- ],
- "name": "Ventas (Ingresos)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Impuesto a la ...- Impuesto a la renta /diferido",
- "root_type": "Expense"
- },
- {
- "name": "Impuesto a la ...- Impuesto a la renta /corriente",
- "root_type": "Expense"
- }
- ],
- "name": "Impuesto a la renta ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Determinaci\u00f3n del resultado del ejercicio - Utilidad",
- "root_type": "Income"
- },
- {
- "name": "Determinaci\u00f3n del resultado del ejercicio - P\u00e9rdida",
- "root_type": "Income"
- }
- ],
- "name": "Determinaci\u00f3n del resultado del ejercicio",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Valor agregado - Valor agregado",
- "root_type": "None"
- }
- ],
- "name": "Valor agregado",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Margen comercial - Margen comercial",
- "root_type": "None"
- }
- ],
- "name": "Margen comercial (Saldos intermediarios de gesti\u00f3n)",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Producci\u00f3n del ejercicio - Producci\u00f3n de servicios ",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n del ejercicio - Producci\u00f3n de activo inmovilizado",
- "root_type": "None"
- },
- {
- "name": "Producci\u00f3n del ejercicio - Producci\u00f3n de bienes",
- "root_type": "None"
- }
- ],
- "name": "Producci\u00f3n del ejercicio",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Participaciones de ...- Participaci\u00f3n de los trabajadores / corriente",
- "root_type": "Expense"
- },
- {
- "name": "Participaciones de ...- Participaci\u00f3n de los trabajadores / diferida",
- "root_type": "Expense"
- }
- ],
- "name": "Participaciones de los trabajadores",
- "root_type": "None"
- }
- ],
- "name": "Cuentas de Ganancias y Perdidas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Acreedoras por el contrario",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores entregados - Activos realizables entregados en consignaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores entregados - Letras o efectos descontados y responsabilidad / reponsb. por LT o efectos desc. 00.2.000",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Letras o efectos descontados y responsabilidad / LT/.o efectos descontados 00.1.000",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores entregados - Letras o efectos descontados y responsabilidad ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores entregados - Bienes en pr\u00e9stamo, custodia y no capitalizables / bienes en custodia ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Bienes en pr\u00e9stamo, custodia y no capitalizables / bienes en pr\u00e9stamo ",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores entregados - Bienes en pr\u00e9stamo, custodia y no capitalizables ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / intangibles ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / cuentas por cobrar ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / existencias",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / inversi\u00f3n mobiliaria ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / inmuebles, maquinaria y equipo",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / cartas fianza ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / inversi\u00f3n inmobiliaria ",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda ",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores entregados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Compromisos sobre instrumentos financieros derivados - Contratos a futuro",
- "root_type": "None"
- },
- {
- "name": "Compromisos sobre instrumentos financieros derivados - Permutas financieras (swap)",
- "root_type": "None"
- },
- {
- "name": "Compromisos sobre instrumentos financieros derivados - Contratos a t\u00e9rmino (forward) ",
- "root_type": "None"
- },
- {
- "name": "Compromisos sobre instrumentos financieros derivados - Contratos de opci\u00f3n ",
- "root_type": "None"
- }
- ],
- "name": "Compromisos sobre instrumentos financieros derivados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores recibidos - Activos realizables recibidos en consignaci\u00f3n ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores ...- Bienes de uso / bienes recibidos por embargos, 00.5.001",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Bienes de uso / respons. por bienes recib. p, 00.6.001",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores ...- Bienes de uso / respons. control bienes de uso, bienes de uso muebles enseres, 00.4.001",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Bienes de uso / respons. control bienes de uso, bienes de uso equipos diversos, 00.4.002",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores ...- Bienes de uso / respons. control bienes de uso, 00.4.000",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores ...- Bienes de uso / inventario de bienes de uso, muebles y enseres, 00.3.001",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Bienes de uso / inventario de bienes de uso, equipos diversos, 00.3.002",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores ...- Bienes de uso / inventario de bienes de uso, 00.3.000",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores recibidos - Bienes de uso ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores ...- Bienes recibidos en pr\u00e9stamo y custodia / bienes recibidos en custodia ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Bienes recibidos en pr\u00e9stamo y custodia / bienes recibidos en pr\u00e9stamo ",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores recibidos - Bienes recibidos en pr\u00e9stamo y custodia ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / existencias",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / inversi\u00f3n mobiliaria ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / inversi\u00f3n inmobiliaria ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / inmuebles, maquinaria y equipo ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / activos biol\u00f3gicos ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / intangibles",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / cuentas por cobrar ",
- "root_type": "None"
- },
- {
- "name": "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / cartas fianza",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores recibidos - Valores y bienes recibidos en garant\u00eda ",
- "root_type": "None"
- }
- ],
- "name": "Bienes y valores recibidos ",
- "root_type": "None"
- },
- {
- "name": "Cuentas de orden acreedoras ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otras cuentas de orden acreedoras - Diversas",
- "root_type": "None"
- }
- ],
- "name": "Otras cuentas de orden acreedoras ",
- "root_type": "None"
- },
- {
- "name": "Deudoras por contra ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Derechos sobre instrumentos financieros derivados - Contratos a t\u00e9rmino (forward)",
- "root_type": "None"
- },
- {
- "name": "Derechos sobre instrumentos financieros derivados - Contratos de opci\u00f3n ",
- "root_type": "None"
- },
- {
- "name": "Derechos sobre instrumentos financieros derivados - Permutas financieras (swap) ",
- "root_type": "None"
- },
- {
- "name": "Derechos sobre instrumentos financieros derivados - Contratos a futuro ",
- "root_type": "None"
- }
- ],
- "name": "Derechos sobre instrumentos financieros derivados ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otras cuentas de orden deudoras - Diversas",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otras cuentas de orden deudoras - Bienes dados de baja / suministros ",
- "root_type": "None"
- },
- {
- "name": "Otras cuentas de orden deudoras - Bienes dados de baja / inmuebles, maquinaria y equipo",
- "root_type": "None"
- }
- ],
- "name": "Otras cuentas de orden deudoras - Bienes dados de baja ",
- "root_type": "None"
- },
- {
- "children": [
- {
- "name": "Otras cuentas de orden deudoras - Contratos aprobados / contratos en ejecuci\u00f3n",
- "root_type": "None"
- },
- {
- "name": "Otras cuentas de orden deudoras - Contratos aprobados / contratos en tr\u00e1mite ",
- "root_type": "None"
- }
- ],
- "name": "Otras cuentas de orden deudoras - Contratos aprobados ",
- "root_type": "None"
- }
- ],
- "name": "Otras cuentas de orden deudoras",
- "root_type": "None"
- }
- ],
- "name": "Cuentas de Orden",
- "root_type": "None"
- }
- ],
- "name": "Per\u00fa - PCGE 2010",
- "root_type": "None"
- }
-}
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/charts/pl_pl_chart_template.json b/erpnext/setup/doctype/company/charts/pl_pl_chart_template.json
deleted file mode 100644
index 13a8a01..0000000
--- a/erpnext/setup/doctype/company/charts/pl_pl_chart_template.json
+++ /dev/null
@@ -1,2426 +0,0 @@
-{
- "name": "Polska - Plan kont",
- "root": {
- "children": [
- {
- "children": [
- {
- "name": "5500 bis 5590 Verbrauch von Werkzeugen und anderen Erzeugungshilfsmittel",
- "root_type": "Expense"
- },
- {
- "name": "Wareneinkauf igErwerb 20 % VSt/20 % USt",
- "root_type": "Expense"
- },
- {
- "name": "Wareneinkauf igErwerb 10 % VSt/10 % USt",
- "root_type": "Expense"
- },
- {
- "name": "5400 bis 5490 Verbrauch von Betriebsstoffen",
- "root_type": "Expense"
- },
- {
- "name": "Skontoertr\u00e4ge auf sonstige bezogene Herstellungsleistungen",
- "root_type": "Income"
- },
- {
- "name": "5100 bis 5190 Verbrauch an Rohstoffen",
- "root_type": "Expense"
- },
- {
- "name": "5300 bis 5390 Verbrauch von Hilfsstoffen",
- "root_type": "Expense"
- },
- {
- "name": "5700 bis 5790 Sonstige bezogene Herstellungsleistungen",
- "root_type": "Expense"
- },
- {
- "name": "Wareneinkauf 20 %",
- "root_type": "Expense"
- },
- {
- "name": "Wareneinkauf igErwerb ohne Vorsteuerabzug und 10 % USt",
- "root_type": "Expense"
- },
- {
- "name": "Wareneinkauf igErwerb ohne Vorsteuerabzug und 20 % USt",
- "root_type": "Expense"
- },
- {
- "name": "Aufwandsstellenrechnung",
- "root_type": "Expense"
- },
- {
- "name": "5200 bis 5290 Verbrauch von bezogenen Fertig- und Einzelteilen",
- "root_type": "Expense"
- },
- {
- "name": "5600 bis 5690 Verbrauch von Brenn- und Treibstoffen, Energie und Wasser",
- "root_type": "Expense"
- },
- {
- "name": "Skontoertr\u00e4ge auf Materialaufwand",
- "root_type": "Income"
- }
- ],
- "name": "Summe Wareneinsatz"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Rezerwa z tytu\u0142u odroczonego podatku dochodowego"
- },
- {
- "children": [
- {
- "name": "Rezerwa d\u0142ugoterminowa na \u015bwiadczenia emerytalne i podobne"
- },
- {
- "name": "Rezerwa kr\u00f3tkoterminowa na \u015bwiadczenia emerytalne i podobne"
- }
- ],
- "name": "Rezerwa na \u015bwiadczenia"
- },
- {
- "children": [
- {
- "name": "Pozosta\u0142e rezerwy kr\u00f3tkoterminowe"
- },
- {
- "name": "Pozosta\u0142e rezerwy d\u0142ugoterminowe"
- }
- ],
- "name": "Pozosta\u0142e rezerwy"
- }
- ],
- "name": "Rezerwy"
- },
- {
- "name": "Kapita\u0142 podstawowy"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inne rozliczenia mi\u0119dzyokresowe d\u0142ugoterminowe"
- },
- {
- "name": "Inne rozliczenia mi\u0119dzyokresowe kr\u00f3tkoterminowe"
- }
- ],
- "name": "Inne rozliczenia mi\u0119dzyokresowe"
- },
- {
- "name": "Ujemna warto\u015b\u0107 firmy"
- }
- ],
- "name": "Rozliczenia mi\u0119dzyokresowe"
- },
- {
- "children": [
- {
- "name": "Zak\u0142adowy fundusz \u015bwiadcze\u0144 socjalnych"
- },
- {
- "children": [
- {
- "name": "Zak\u0142adowy fundusz rehabilitacji os\u00f3b niepe\u0142nosprawnych"
- },
- {
- "name": "Fundusz nagr\u00f3d"
- },
- {
- "name": "Fundusz na remont zasob\u00f3w mieszkaniowych"
- }
- ],
- "name": "Inne fundusze specjalne"
- }
- ],
- "name": "Fundusze specjalne"
- },
- {
- "children": [
- {
- "name": "Podatek dochodowy od os\u00f3b prawnych"
- },
- {
- "name": "Inne obowi\u0105zkowe obci\u0105\u017cenia wyniku finansowego"
- }
- ],
- "name": "Podatek dochodowy i inne obowi\u0105zkowe obci\u0105\u017cenia wyniku finansowego"
- },
- {
- "name": "Rozliczenia wyniku finansowego"
- },
- {
- "children": [
- {
- "name": "Kapita\u0142 rezerwowy"
- },
- {
- "name": "Kapita\u0142 zapasowy"
- },
- {
- "name": "Kapita\u0142y wydzielone w jednostce statutowej i zak\u0142adach (oddzia\u0142ach) samodzielnie sporz\u0105dzaj\u0105cych bilans"
- },
- {
- "name": "Kapita\u0142 z aktualizacji wyceny"
- }
- ],
- "name": "Pozosta\u0142e kapita\u0142y i fundusze"
- },
- {
- "name": "Wynik finansowy"
- }
- ],
- "name": "Kapita\u0142y w\u0142asne i wynik finansowy"
- },
- {
- "children": [
- {
- "name": "8600 bis 8690 Aufl\u00f6sung unversteuerten R\u00fccklagen"
- },
- {
- "name": "Gewinabfuhr bzw. Verlust\u00fcberrechnung aus Ergebnisabf\u00fchrungsvertr\u00e4gen"
- },
- {
- "name": "8100 bis 8130 Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge",
- "root_type": "Income"
- },
- {
- "name": "nicht ausgenutzte Lieferantenskonti",
- "root_type": "Expense"
- },
- {
- "name": "Erl\u00f6se aus dem Abgang von Wertpapieren des Umlaufverm\u00f6gens",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se aus dem Abgang von Beteiligungen",
- "root_type": "Income"
- },
- {
- "name": "8700 bis 8740 Aufl\u00f6sung von Kapitalr\u00fccklagen"
- },
- {
- "name": "8260 bis 8270 Aufwendungen aus sonst. Fiananzanlagen und aus Wertpapieren des Umlaufverm\u00f6gens",
- "root_type": "Expense"
- },
- {
- "name": "8450 bis 8490 Au\u00dferordentliche Aufwendungen",
- "root_type": "Expense"
- },
- {
- "name": "Buchwert abgegangener sonstiger Finanzanlagen",
- "root_type": "Income"
- },
- {
- "name": "8220 bis 8250 Aufwendungen aus Beteiligungen",
- "root_type": "Expense"
- },
- {
- "name": "Ertr\u00e4ge aus dem Abgang von und der Zuschreibung zu Finanzanlagen",
- "root_type": "Income"
- },
- {
- "name": "8800 bis 8890 Zuweisung von unversteuerten R\u00fccklagen"
- },
- {
- "name": "8050 bis 8090 Ertr\u00e4ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm\u00f6gens",
- "root_type": "Income"
- },
- {
- "name": "8280 bis 8340 Zinsen und \u00e4hnliche Aufwendungem",
- "root_type": "Expense"
- },
- {
- "name": "8750 bis 8790 Aufl\u00f6sung von Gewinnr\u00fccklagen"
- },
- {
- "name": "Buchwert abgegangener Beteiligungen",
- "root_type": "Income"
- },
- {
- "name": "8500 bis 8590 Steuern vom Einkommen und vom Ertrag"
- },
- {
- "name": "Erl\u00f6se aus dem Abgang von sonstigen Finanzanlagen",
- "root_type": "Income"
- },
- {
- "name": "Buchwert abgegangener Wertpapiere des Umlaufverm\u00f6gens",
- "root_type": "Income"
- },
- {
- "name": "8400 bis 8440 Au\u00dferordentliche Ertr\u00e4ge",
- "root_type": "Income"
- },
- {
- "name": "Ertr\u00e4ge aus dem Abgang von und der Zuschreibung zu Wertpapieren des Umlaufverm\u00f6gens",
- "root_type": "Income"
- },
- {
- "name": "8000 bis 8040 Ertr\u00e4ge aus Beteiligungen",
- "root_type": "Income"
- }
- ],
- "name": "Summe Finanzertr\u00e4ge und Aufwendungen"
- },
- {
- "children": [
- {
- "name": "Hebezeuge und Montageanlagen",
- "root_type": "Asset"
- },
- {
- "name": "Aufwendungen f\u00fcs das Ingangssetzen u. Erweitern eines Betriebes",
- "root_type": "Asset"
- },
- {
- "name": "Anlagen im Bau",
- "root_type": "Asset"
- },
- {
- "name": "Vorrichtungen, Formen und Modelle",
- "root_type": "Asset"
- },
- {
- "name": "Kumulierte Abschreibungen",
- "root_type": "Asset"
- },
- {
- "name": "Kumulierte Abschreibungen",
- "root_type": "Asset"
- },
- {
- "name": "Maschinenwerkzeuge",
- "root_type": "Asset"
- },
- {
- "name": "Wohn- und Sozialgeb\u00e4ude auf eigenem Grund",
- "root_type": "Asset"
- },
- {
- "name": "Wohn- und Sozialgeb\u00e4ude auf fremdem Grund",
- "root_type": "Asset"
- },
- {
- "name": "Marken, Warenzeichen und Musterschutzrechte",
- "root_type": "Asset"
- },
- {
- "name": "Geringwertige Verm\u00f6gensgegenst\u00e4nde, soweit nicht im Erzeugungsprozess verwendet",
- "root_type": "Asset"
- },
- {
- "name": "Grundst\u00fcckseinrichtunten auf fremdem Grund",
- "root_type": "Asset"
- },
- {
- "name": "Patentrechte und Lizenzen",
- "root_type": "Asset"
- },
- {
- "name": "Bauliche Investitionen in fremden (gepachteten) Wohn- und Sozialgeb\u00e4uden",
- "root_type": "Asset"
- },
- {
- "name": "Anteile an verbundenen Unternehmen",
- "root_type": "Asset"
- },
- {
- "name": "Kumulierte Abschreibungen",
- "root_type": "Asset"
- },
- {
- "name": "Beteiligungen an angeschlossenen (assoziierten) Unternehmen",
- "root_type": "Asset"
- },
- {
- "name": "B\u00fcromaschinen, EDV - Anlagen",
- "root_type": "Asset"
- },
- {
- "name": "Gesch\u00e4fts(Firmen)wert",
- "root_type": "Asset"
- },
- {
- "name": "Ausleihungen an verbundene Unternehmen",
- "root_type": "Asset"
- },
- {
- "name": "Beheizungs- und Beleuchtungsanlagen",
- "root_type": "Asset"
- },
- {
- "name": "Sonstige Ausleihungen",
- "root_type": "Asset"
- },
- {
- "name": "Andere Betriebs- und Gesch\u00e4ftsausstattung",
- "root_type": "Asset"
- },
- {
- "name": "Anteile an Personengesellschaften ohne Beteiligungscharakter",
- "root_type": "Asset"
- },
- {
- "name": "Antriebsmaschinen",
- "root_type": "Asset"
- },
- {
- "name": "LKW",
- "root_type": "Asset"
- },
- {
- "name": "Transportanlagen",
- "root_type": "Asset"
- },
- {
- "name": "920 bis 930 Festverzinsliche Wertpapiere des Anlageverm\u00f6gens",
- "root_type": "Asset"
- },
- {
- "name": "Genossenschaften ohne Beteiligungscharakter",
- "root_type": "Asset"
- },
- {
- "name": "Bebaute Grundst\u00fccke (Grundwert)",
- "root_type": "Asset"
- },
- {
- "name": "Geringwertige Verm\u00f6gensgegenst\u00e4nde, soweit im Erzeugerprozess verwendet",
- "root_type": "Asset"
- },
- {
- "name": "940 bis 970 Sonstige Finanzanlagen, Wertrechte",
- "root_type": "Asset"
- },
- {
- "name": "Andere Erzeugungshilfsmittel",
- "root_type": "Asset"
- },
- {
- "name": "Geleistete Anzahlungen",
- "root_type": "Asset"
- },
- {
- "name": "Allgemeine Werkzeuge und Handwerkzeuge",
- "root_type": "Asset"
- },
- {
- "name": "Geleistete Anzahlungen",
- "root_type": "Asset"
- },
- {
- "name": "Geleistete Anzahlungen",
- "root_type": "Asset"
- },
- {
- "name": "Betriebs- und Gesch\u00e4ftsgeb\u00e4ude auf eigenem Grund",
- "root_type": "Asset"
- },
- {
- "name": "Betriebs- und Gesch\u00e4ftsgeb\u00e4ude auf fremdem Grund",
- "root_type": "Asset"
- },
- {
- "name": "Kumulierte Abschreibungen",
- "root_type": "Asset"
- },
- {
- "name": "Datenverarbeitungsprogramme",
- "root_type": "Asset"
- },
- {
- "name": "Grundst\u00fcckseinrichtunten auf eigenem Grund",
- "root_type": "Asset"
- },
- {
- "name": "Konzessionen",
- "root_type": "Asset"
- },
- {
- "name": "Sonstige Beteiligungen",
- "root_type": "Asset"
- },
- {
- "name": "Bauliche Investitionen in fremden (gepachteten) Betriebs- und Gesch\u00e4ftsgeb\u00e4uden",
- "root_type": "Asset"
- },
- {
- "name": "Beteiligungen an Gemeinschaftunternehmen",
- "root_type": "Asset"
- },
- {
- "name": "44 bis 49 Sonstige Maschinen und maschinelle Anlagen",
- "root_type": "Asset"
- },
- {
- "name": "PKW",
- "root_type": "Asset"
- },
- {
- "name": "Pacht- und Mietrechte",
- "root_type": "Asset"
- },
- {
- "name": "Ausleihungen an verbundene Unternehmen, mit denen ein Beteiligungsverh\u00e4lnis besteht",
- "root_type": "Asset"
- },
- {
- "name": "Nachrichten- und Kontrollanlagen",
- "root_type": "Asset"
- },
- {
- "name": "Anteile an Kapitalgesellschaften ohne Beteiligungscharakter",
- "root_type": "Asset"
- },
- {
- "name": "Fertigungsmaschinen",
- "root_type": "Asset"
- },
- {
- "name": "Gebinde",
- "root_type": "Asset"
- },
- {
- "name": "Kumulierte Abschreibungen",
- "root_type": "Asset"
- },
- {
- "name": "Kumulierte Abschreibungen",
- "root_type": "Asset"
- },
- {
- "name": "Energieversorgungsanlagen",
- "root_type": "Asset"
- },
- {
- "name": "Andere Bef\u00f6rderungsmittel",
- "root_type": "Asset"
- },
- {
- "name": "Grundst\u00fccksgleiche Rechte",
- "root_type": "Asset"
- },
- {
- "name": "Anteile an Investmentfonds",
- "root_type": "Asset"
- },
- {
- "name": "Unbebaute Grundst\u00fccke",
- "root_type": "Asset"
- }
- ],
- "name": "Summe Kontoklasse 0 Anlageverm\u00f6gen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Aktywa z tytu\u0142u odroczonego podatku dochodowego"
- },
- {
- "name": "Inne rozliczenia mi\u0119dzyokresowe"
- }
- ],
- "name": "Pozosta\u0142e rozliczenia mi\u0119dzyokresowe"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Produkty gotowe w magazynie",
- "root_type": "Asset"
- },
- {
- "name": "Produkty gotowe poza jednostk\u0105",
- "root_type": "Asset"
- }
- ],
- "name": "Produkty gotowe"
- },
- {
- "name": "P\u00f3\u0142produkty",
- "root_type": "Asset"
- }
- ],
- "name": "Produkty i p\u00f3\u0142produkty"
- },
- {
- "children": [
- {
- "name": "Czynne rozliczenia mi\u0119dzyokresowe koszt\u00f3w"
- },
- {
- "name": "Bierne rozliczenia mi\u0119dzyokresowe koszt\u00f3w"
- }
- ],
- "name": "Rozliczenia mi\u0119dzyokresowe koszt\u00f3w"
- },
- {
- "children": [
- {
- "name": "Odchylenia z tytu\u0142u aktualizacji warto\u015bci zapas\u00f3w produkt\u00f3w",
- "root_type": "Asset"
- },
- {
- "name": "Odchylenia od cen ewidencyjnych produkt\u00f3w",
- "root_type": "Asset"
- }
- ],
- "name": "Odchylenia od cen ewidencyjnych produkt\u00f3w"
- }
- ],
- "name": "Produkty i rozliczenia mi\u0119dzyokresowe"
- },
- {
- "children": [
- {
- "name": "Amortyzacja",
- "root_type": "Expense"
- },
- {
- "name": "Pozosta\u0142e koszty rodzajowe",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Pozosta\u0142e \u015bwiadczenia",
- "root_type": "Expense"
- },
- {
- "name": "Odpisy na zak\u0142adowy fundusz \u015bwiadcze\u0144 socjalnych lub \u015bwiadczenia urlopowe",
- "root_type": "Expense"
- },
- {
- "name": "Sk\u0142adki na ubezpieczenia spo\u0142eczne, FP, FG\u015aP",
- "root_type": "Expense"
- }
- ],
- "name": "Ubezpieczenia spo\u0142eczne i inne \u015bwiadczenia"
- },
- {
- "children": [
- {
- "name": "Podatek od nieruchomo\u015bci",
- "root_type": "Expense"
- },
- {
- "name": "Op\u0142aty s\u0105dowe, prawnicze i notarialne",
- "root_type": "Expense"
- },
- {
- "name": "Koncesje",
- "root_type": "Expense"
- },
- {
- "name": "Pozosta\u0142e podatki i op\u0142aty",
- "root_type": "Expense"
- },
- {
- "name": "Op\u0142aty i prowizje bankowe",
- "root_type": "Expense"
- },
- {
- "name": "Podatek akcyzowy",
- "root_type": "Expense"
- },
- {
- "name": "Op\u0142aty skarbowe",
- "root_type": "Expense"
- },
- {
- "name": "VAT niepodlegaj\u0105cy odliczeniu",
- "root_type": "Expense"
- },
- {
- "name": "Podatek od \u015brodk\u00f3w transportowych",
- "root_type": "Expense"
- }
- ],
- "name": "Podatki i op\u0142aty"
- },
- {
- "children": [
- {
- "name": "Wynagrodzenia os\u00f3b dora\u017anie zatrudnionych",
- "root_type": "Expense"
- },
- {
- "name": "Wynagrodzenia pracownik\u00f3w",
- "root_type": "Expense"
- }
- ],
- "name": "Wynagrodzenia"
- },
- {
- "children": [
- {
- "name": "Zu\u017cycie paliwa do \u015brodk\u00f3w transportu",
- "root_type": "Expense"
- },
- {
- "name": "Zu\u017cycie innych materia\u0142\u00f3w",
- "root_type": "Expense"
- },
- {
- "name": "Zu\u017cycie surowc\u00f3w do wytwarzania produkt\u00f3w",
- "root_type": "Expense"
- },
- {
- "name": "Zu\u017cycie materia\u0142\u00f3w biurowych",
- "root_type": "Expense"
- },
- {
- "name": "Zu\u017cycie energii",
- "root_type": "Expense"
- }
- ],
- "name": "Zu\u017cycie materia\u0142\u00f3w i energii"
- },
- {
- "children": [
- {
- "name": "Us\u0142ugi celne",
- "root_type": "Expense"
- },
- {
- "name": "Us\u0142ugi graficzne i drukarskie",
- "root_type": "Expense"
- },
- {
- "name": "Us\u0142ugi telekomunikacyjne",
- "root_type": "Expense"
- },
- {
- "name": "Us\u0142ugi kurierskie i transportowe",
- "root_type": "Expense"
- },
- {
- "name": "Us\u0142ugi remontowe",
- "root_type": "Expense"
- },
- {
- "name": "Pozosta\u0142e us\u0142ugi",
- "root_type": "Expense"
- },
- {
- "name": "Us\u0142ugi pocztowe",
- "root_type": "Expense"
- },
- {
- "name": "Analizy sanitarne",
- "root_type": "Expense"
- }
- ],
- "name": "Us\u0142ugi obce"
- }
- ],
- "name": "Koszty wed\u0142ug rodzaj\u00f3w"
- },
- {
- "name": "\u015awiadczenia na rzecz pracownik\u00f3w",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Koszty zgromadzone",
- "root_type": "Expense"
- },
- {
- "name": "Koszty nie wliczane do warto\u015bci sprzeda\u017cy",
- "root_type": "Expense"
- },
- {
- "name": "Przypadaj\u0105ce na przysz\u0142e okresy",
- "root_type": "Expense"
- },
- {
- "name": "Nie podlegaj\u0105ce rozliczeniu w czasie",
- "root_type": "Expense"
- }
- ],
- "name": "Rozliczenie koszt\u00f3w"
- }
- ],
- "name": "Koszty wed\u0142ug rodzaj\u00f3w i ich rozliczenie"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Sprzeda\u017c produkt\u00f3w na kraj",
- "root_type": "Income"
- },
- {
- "name": "Sprzeda\u017c produkt\u00f3w na eksport",
- "root_type": "Income"
- },
- {
- "name": "Sprzeda\u017c us\u0142ug na kraj",
- "root_type": "Income"
- },
- {
- "name": "Sprzeda\u017c us\u0142ug na eksport",
- "root_type": "Income"
- }
- ],
- "name": "Sprzeda\u017c produkt\u00f3w"
- },
- {
- "name": "Straty nadzwyczajne",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Otrzymane dotacje",
- "root_type": "Income"
- },
- {
- "name": "Przychody z us\u0142ug socjalnych",
- "root_type": "Income"
- },
- {
- "name": "Przychody ze zbycia niefinansowych aktyw\u00f3w trwa\u0142ych",
- "root_type": "Income"
- },
- {
- "name": "Inne pozosta\u0142e przychody operacyjne",
- "root_type": "Income"
- },
- {
- "name": "Przychody ze wzrostu warto\u015bci niefinansowych aktyw\u00f3w trwa\u0142ych",
- "root_type": "Income"
- }
- ],
- "name": "Pozosta\u0142e przychody operacyjne"
- },
- {
- "children": [
- {
- "name": "Sprzeda\u017c wysy\u0142kowa towar\u00f3w",
- "root_type": "Income"
- },
- {
- "name": "Sprzeda\u017c detaliczna towar\u00f3w",
- "root_type": "Income"
- },
- {
- "name": "Sprzeda\u017c hurtowa towar\u00f3w",
- "root_type": "Income"
- },
- {
- "name": "Prowizja komisowa",
- "root_type": "Income"
- }
- ],
- "name": "Sprzeda\u017c towar\u00f3w"
- },
- {
- "children": [
- {
- "name": "Warto\u015b\u0107 sprzedanych towar\u00f3w w sprzeda\u017cy detalicznej",
- "root_type": "Expense"
- },
- {
- "name": "Warto\u015b\u0107 sprzedanych towar\u00f3w w sprzeda\u017cy wysy\u0142kowej",
- "root_type": "Expense"
- },
- {
- "name": "Warto\u015b\u0107 sprzedanych towar\u00f3w w sprzeda\u017cy hurtowej",
- "root_type": "Expense"
- },
- {
- "name": "Prowizja komisowa",
- "root_type": "Expense"
- }
- ],
- "name": "Warto\u015b\u0107 sprzedanych towar\u00f3w w cenach zakupu"
- },
- {
- "children": [
- {
- "name": "Koszt wytworzenia wyrob\u00f3w gotowych wydanych do w\u0142asnych sklep\u00f3w",
- "root_type": "Expense"
- },
- {
- "name": "Koszt wytworzenia produkt\u00f3w uznanych za niedobory",
- "root_type": "Expense"
- },
- {
- "name": "Koszt wytworzenia \u015bwiadcze\u0144 na rzecz \u015brodk\u00f3w trwa\u0142ych w budowie",
- "root_type": "Expense"
- },
- {
- "name": "Koszt wytworzenia zako\u0144czonych prac rozwojowych",
- "root_type": "Expense"
- },
- {
- "name": "Koszt zaniechania okre\u015blonego rodzaju dzia\u0142alno\u015bci",
- "root_type": "Expense"
- }
- ],
- "name": "Koszt obrot\u00f3w wewn\u0119trznych"
- },
- {
- "children": [
- {
- "name": "Koszt w\u0142asny sprzeda\u017cy us\u0142ug na eksport",
- "root_type": "Expense"
- },
- {
- "name": "Koszt w\u0142asny sprzeda\u017cy us\u0142ug na kraj",
- "root_type": "Expense"
- },
- {
- "name": "Koszt w\u0142asny sprzeda\u017cy produkt\u00f3w na kraj",
- "root_type": "Expense"
- },
- {
- "name": "Koszt w\u0142asny sprzeda\u017cy produkt\u00f3w na eksport",
- "root_type": "Expense"
- }
- ],
- "name": "Koszty sprzedanych produkt\u00f3w"
- },
- {
- "children": [
- {
- "name": "Koszt wyrob\u00f3w w\u0142asnej produkcji wydanych do w\u0142asnych sklep\u00f3w",
- "root_type": "Income"
- },
- {
- "name": "\u015awiadczenia na rzecz \u015brodk\u00f3w trwa\u0142ych w budowie",
- "root_type": "Income"
- },
- {
- "name": "Koszt niedobor\u00f3w produkt\u00f3w",
- "root_type": "Income"
- },
- {
- "name": "Koszt zaniechania okre\u015blonego rodzaju dzia\u0142alno\u015bci",
- "root_type": "Income"
- }
- ],
- "name": "Obroty wewn\u0119trzne"
- },
- {
- "children": [
- {
- "name": "Warto\u015b\u0107 sprzedanych inwestycji",
- "root_type": "Expense"
- },
- {
- "name": "Odpisy z tytu\u0142u utraty warto\u015bci inwestycji-koszty",
- "root_type": "Expense"
- },
- {
- "name": "Ujemne r\u00f3\u017cnice kursu walut",
- "root_type": "Expense"
- },
- {
- "name": "Pozosta\u0142e koszty finansowe",
- "root_type": "Expense"
- },
- {
- "name": "Odsetki zap\u0142acone",
- "root_type": "Expense"
- }
- ],
- "name": "Koszty finansowe"
- },
- {
- "children": [
- {
- "name": "Kwoty nale\u017cne z tytu\u0142u dywidend",
- "root_type": "Income"
- },
- {
- "name": "Otrzymane odsetki",
- "root_type": "Income"
- },
- {
- "name": "Aktualizacja warto\u015bci inwestycji-przychody",
- "root_type": "Income"
- },
- {
- "name": "Przychody ze zbycia inwestycji",
- "root_type": "Income"
- },
- {
- "name": "Kwoty nale\u017cne ze sprzeda\u017cy aktyw\u00f3w finansowych",
- "root_type": "Income"
- },
- {
- "name": "Dodatnie r\u00f3\u017cnice kursu walut",
- "root_type": "Income"
- },
- {
- "name": "Pozosta\u0142e przychody finansowe",
- "root_type": "Income"
- }
- ],
- "name": "Przychody finansowe"
- },
- {
- "children": [
- {
- "name": "Warto\u015b\u0107 w cenach zakupu sprzedanych odpad\u00f3w",
- "root_type": "Expense"
- },
- {
- "name": "Warto\u015b\u0107 w cenach zakupu sprzedanych materia\u0142\u00f3w",
- "root_type": "Expense"
- },
- {
- "name": "Warto\u015b\u0107 w cenach zakupu sprzedanych opakowa\u0144",
- "root_type": "Expense"
- }
- ],
- "name": "Warto\u015b\u0107 sprzedanych materia\u0142\u00f3w i opakowa\u0144"
- },
- {
- "children": [
- {
- "name": "Inne pozosta\u0142e koszty operacyjne",
- "root_type": "Expense"
- },
- {
- "name": "Odpisy z tytu\u0142u utraty warto\u015bci aktyw\u00f3w niefinansowych",
- "root_type": "Expense"
- },
- {
- "name": "Dotacje przekazane",
- "root_type": "Expense"
- },
- {
- "name": "Warto\u015b\u0107 sprzedanych niefinansowych aktyw\u00f3w trwa\u0142ych",
- "root_type": "Expense"
- }
- ],
- "name": "Pozosta\u0142e koszty operacyjne"
- },
- {
- "children": [
- {
- "name": "Sprzeda\u017c odpad\u00f3w",
- "root_type": "Income"
- },
- {
- "name": "Sprzeda\u017c materia\u0142\u00f3w",
- "root_type": "Income"
- },
- {
- "name": "Sprzeda\u017c opakowa\u0144",
- "root_type": "Income"
- }
- ],
- "name": "Sprzeda\u017c materia\u0142\u00f3w i opakowa\u0144"
- },
- {
- "name": "Zyski nadzwyczajne",
- "root_type": "Income"
- }
- ],
- "name": "Przychody i koszty zwi\u0105zane z ich osi\u0105gni\u0119ciem"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Zobowi\u0105zania warunkowe"
- },
- {
- "name": "Weksle obce dyskontowane lub indosowane"
- },
- {
- "name": "Nale\u017cno\u015bci warunkowe"
- }
- ],
- "name": "Rozrachunki pozabilansowe"
- },
- {
- "name": "Rozrachunki z odbiorcami"
- },
- {
- "name": "Odpisy aktualizuj\u0105ce rozrachunki"
- },
- {
- "children": [
- {
- "name": "Pozosta\u0142e rozrachunki z urz\u0119dem skarbowym"
- },
- {
- "children": [
- {
- "name": "Rozliczenie nale\u017cnego VAT-7%"
- },
- {
- "name": "Rozliczenie nale\u017cnego VAT-22%"
- },
- {
- "name": "Rozliczenie nale\u017cnego VAT-0%"
- }
- ],
- "name": "Rozrachunki z urz\u0119dem skarbowym z tytu\u0142u VAT nale\u017cnego"
- },
- {
- "name": "Rozrachunki publicznoprawne z PFRON"
- },
- {
- "name": "Rozrachunki publicznoprawne z urz\u0119dem celnym"
- },
- {
- "name": "Pozosta\u0142e rozrachunki publicznoprawne"
- },
- {
- "name": "Rozrachunki z urz\u0119dem skarbowym z tytu\u0142u VAT"
- },
- {
- "children": [
- {
- "name": "Rozliczenie naliczonego VAT-22%"
- },
- {
- "name": "Rozliczenie naliczonego VAT-0%"
- },
- {
- "name": "Rozliczenie naliczonego VAT-7%"
- }
- ],
- "name": "VAT naliczony i jego rozliczenie"
- },
- {
- "name": "Rozrachunki publicznoprawne z ZUS"
- },
- {
- "name": "Rozrachunki publicznoprawne z urz\u0119dem miasta/gminy"
- }
- ],
- "name": "Rozrachunki publicznoprawne"
- },
- {
- "name": "Rozrachunki z dostawcami"
- },
- {
- "children": [
- {
- "name": "Rozrachunki z tytu\u0142u po\u017cyczek udzielonych pracownikom"
- },
- {
- "name": "Inne rozrachunki z pracownikami"
- },
- {
- "name": "Rozrachunki z tytu\u0142u wynagrodze\u0144"
- }
- ],
- "name": "Rozrachunki z pracownikami"
- },
- {
- "children": [
- {
- "name": "Rozrachunki wewn\u0105trzzak\u0142adowe"
- },
- {
- "name": "Rozrachunki z tytu\u0142u dop\u0142at i zwrotu dop\u0142at"
- },
- {
- "name": "Pozosta\u0142e rozrachunki"
- },
- {
- "children": [
- {
- "name": "Po\u017cyczki otrzymane"
- },
- {
- "name": "Po\u017cyczki udzielone"
- }
- ],
- "name": "Po\u017cyczki"
- },
- {
- "name": "Rozrachunki z tytu\u0142u dywidend"
- },
- {
- "name": "Nale\u017cno\u015bci dochodzone na drodze s\u0105dowej"
- },
- {
- "children": [
- {
- "name": "Rozliczenie nadwy\u017cek"
- },
- {
- "name": "Rozliczenie niedobor\u00f3w"
- }
- ],
- "name": "Rozliczenie niedobor\u00f3w i nadwy\u017cek"
- },
- {
- "children": [
- {
- "name": "Rozrachunki z tytu\u0142u wk\u0142ad\u00f3w niepieni\u0119\u017cnych na kapita\u0142 zak\u0142adowy"
- },
- {
- "name": "Rozrachunki z tytu\u0142u umorzenia udzia\u0142\u00f3w w\u0142asnych"
- },
- {
- "name": "Rozrachunki z tytu\u0142u podwy\u017cszenia kapita\u0142u ze \u015brodk\u00f3w w\u0142asnych sp\u00f3\u0142ki"
- },
- {
- "name": "Rozrachunki z tytu\u0142u wp\u0142at na kapita\u0142 zak\u0142adowy"
- }
- ],
- "name": "Rozrachunki zwi\u0105zane z kapita\u0142em zak\u0142adowym"
- }
- ],
- "name": "Pozosta\u0142e rozrachunki"
- }
- ],
- "name": "Rozrachunki i roszczenia"
- },
- {
- "children": [
- {
- "name": "3900 bis 3990 Passive Rechnungsabgrenzungsposten",
- "root_type": "Liability"
- },
- {
- "name": "3040 bis 3090 Sonstige R\u00fcckstellungen",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten aus Lieferungen u. Leistungen EU",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer aus i.g. Lieferungen 20%"
- },
- {
- "name": "Umsatzsteuer aus i.g. Lieferungen 10%"
- },
- {
- "name": "Verbindlichkeiten aus Lieferungen u. Leistungen Inland",
- "root_type": "Liability"
- },
- {
- "name": "Verrechnung Finanzamt"
- },
- {
- "name": "3110 bis 3170 Verbindlichkeiten gegen\u00fcber Kredidinstituten",
- "root_type": "Liability"
- },
- {
- "name": "3380 bis 3390 Verbindlichkeiten aus der Annahme gezogener Wechsel u. d. Ausstellungen eigener Wechsel",
- "root_type": "Liability"
- },
- {
- "name": "Erhaltene Anzahlungenauf Bestellungen",
- "root_type": "Liability"
- },
- {
- "name": "R\u00fcckstellungen f\u00fcr Pensionen",
- "root_type": "Liability"
- },
- {
- "name": "3700 bis 3890 \u00dcbrige sonstige Verbindlichkeiten",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten aus Lieferungen u. Leistungen sonst. Ausland",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer aus i.g. Erwerb 20%"
- },
- {
- "name": "Umsatzsteuer",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer aus i.g. Erwerb 10%"
- },
- {
- "name": "USt. \u00a719 /art (reverse charge)"
- },
- {
- "name": "Umsatzsteuer Zahllast"
- },
- {
- "name": "Anleihen (einschlie\u00dflich konvertibler)",
- "root_type": "Liability"
- },
- {
- "name": "Verbindlichkeiten gegen\u00fcber Gesellschaften",
- "root_type": "Liability"
- },
- {
- "name": "3600 bis 3690 Verbindlichkeiten im Rahmen der sozialen Sicherheit",
- "root_type": "Liability"
- },
- {
- "name": "3180 bis 3190 Verbindlichkeiten gegen\u00fcber Finanzinstituten",
- "root_type": "Liability"
- },
- {
- "name": "3400 bis 3470 Verbindlichkeiten gegen\u00fc. verb. Untern., Verbindl. gegen\u00fc. Untern., mit denen eine Beteiligungsverh\u00e4lnis besteht",
- "root_type": "Liability"
- },
- {
- "name": "Umsatzsteuer-Evidenzkonto f\u00fcr erhaltene Anzahlungen auf Bestellungen",
- "root_type": "Liability"
- },
- {
- "name": "3020 bis 3030 Steuerr\u00fcckstellungen",
- "root_type": "Liability"
- },
- {
- "name": "R\u00fcckstellungen f\u00fcr Abfertigung",
- "root_type": "Liability"
- }
- ],
- "name": "Summe Fremdkapital"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Koszty sprzeda\u017cy wyrob\u00f3w",
- "root_type": "Expense"
- },
- {
- "name": "Koszty utrzymania punkt\u00f3w sprzeda\u017cy detalicznej",
- "root_type": "Expense"
- }
- ],
- "name": "Koszty dzia\u0142alno\u015bci podstawowej-handlowej"
- },
- {
- "children": [
- {
- "name": "Straty zwi\u0105zane z wykonaniem d\u0142ugotrwa\u0142ych us\u0142ug",
- "root_type": "Expense"
- },
- {
- "name": "Rozliczone koszty dzia\u0142alno\u015bci",
- "root_type": "Expense"
- },
- {
- "name": "Koszty nie zako\u0144czonych d\u0142ugotrwa\u0142ych us\u0142ug",
- "root_type": "Expense"
- },
- {
- "name": "Koszty utrzymania hurtowni",
- "root_type": "Expense"
- }
- ],
- "name": "Koszty dzia\u0142alno\u015bci podstawowej-produkcyjnej"
- },
- {
- "name": "Rozliczenie koszt\u00f3w dzia\u0142alno\u015bci",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "\u015awiadczenia us\u0142ug na potrzeby reprezentacji i reklamy",
- "root_type": "Expense"
- },
- {
- "name": "Koszty zarz\u0105dzania jednostk\u0105",
- "root_type": "Expense"
- }
- ],
- "name": "Koszty zarz\u0105du"
- },
- {
- "children": [
- {
- "name": "\u015awiadczenia us\u0142ug transportowych",
- "root_type": "Expense"
- },
- {
- "name": "Pozosta\u0142e koszty",
- "root_type": "Expense"
- }
- ],
- "name": "Koszty dzia\u0142alno\u015bci pomocniczej"
- }
- ],
- "name": "Koszty wed\u0142ug typ\u00f3w dzia\u0142alno\u015bci i ich rozliczenie"
- },
- {
- "children": [
- {
- "name": "Erl\u00f6se 20 %",
- "root_type": "Income"
- },
- {
- "name": "4630 bis 4650 Ertr\u00e4ge aus dem Abgang vom Anlageverm\u00f6gen, ausgen. Finanzanlagen",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se aus im Inland stpfl. EG Lieferungen 20 % USt",
- "root_type": "Income"
- },
- {
- "name": "4400 bis 4490 Erl\u00f6sschm\u00e4lerungen",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se i.g. Lieferungen (stfr)",
- "root_type": "Income"
- },
- {
- "name": "4500 bis 4570 Ver\u00e4nderungen des Bestandes an fertigen und unfertigen Erzeugn. sowie an noch nicht abrechenbaren Leistungen",
- "root_type": "Income"
- },
- {
- "name": "4660 bis 4670 Ertr\u00e4ge aus der Zuschreibung zum Anlageverm\u00f6gen, ausgen. Finanzanlagen",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se 0 % Ausfuhrlieferungen/Drittl\u00e4nder",
- "root_type": "Income"
- },
- {
- "name": "4580 bis 4590 andere aktivierte Eigenleistungen",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se 10 %",
- "root_type": "Income"
- },
- {
- "name": "4600 bis 4620 Erl\u00f6se aus dem Abgang vom Anlageverm\u00f6gen, ausgen. Finanzanlagen",
- "root_type": "Income"
- },
- {
- "name": "Erl\u00f6se aus im Inland stpfl. EG Lieferungen 10 % USt",
- "root_type": "Income"
- },
- {
- "name": "4800 bis 4990 \u00dcbrige betriebliche Ertr\u00e4ge",
- "root_type": "Income"
- },
- {
- "name": "4700 bis 4790 Ertr\u00e4ge aus der Aufl\u00f6sung von R\u00fcckstellungen",
- "root_type": "Income"
- }
- ],
- "name": "Summe Betriebliche Ertr\u00e4ge"
- },
- {
- "children": [
- {
- "name": "7100 bis 7190 Sonstige Steuern"
- },
- {
- "name": "7650 bis 7680 Werbung und Repr\u00e4sentationen",
- "root_type": "Expense"
- },
- {
- "name": "7480 bis 7490 Lizenzaufwand",
- "root_type": "Expense"
- },
- {
- "name": "7700 bis 7740 Versicherungen",
- "root_type": "Expense"
- },
- {
- "name": "Verwaltungskosten",
- "root_type": "Expense"
- },
- {
- "name": "7200 bis 7290 Instandhaltung u. Reinigung durh Dritte, Entsorgung, Beleuchtung",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibungen auf aktivierte Aufwendungen f\u00fcr das Ingangs. u. Erweitern des Betriebes",
- "root_type": "Expense"
- },
- {
- "name": "Herstellungskosten der zur Erzielung der Umsatzerl\u00f6se erbrachten Leistungen",
- "root_type": "Expense"
- },
- {
- "name": "7610 bis 7620 Druckerzeugnisse und Vervielf\u00e4ltigungen",
- "root_type": "Expense"
- },
- {
- "name": "Aufwandsstellenrechnung",
- "root_type": "Expense"
- },
- {
- "name": "Fachliteratur und Zeitungen ",
- "root_type": "Expense"
- },
- {
- "name": "7380 bis 7390 Nachrichtenaufwand",
- "root_type": "Expense"
- },
- {
- "name": "Spenden und Trinkgelder",
- "root_type": "Expense"
- },
- {
- "name": "7320 bis 7330 Kfz - Aufwand",
- "root_type": "Expense"
- },
- {
- "name": "7840 bis 7880 Verschiedene betriebliche Aufwendungen",
- "root_type": "Expense"
- },
- {
- "name": "7300 bis 7310 Transporte durch Dritte",
- "root_type": "Expense"
- },
- {
- "name": "Spesen des Geldverkehrs",
- "root_type": "Expense"
- },
- {
- "name": "Buchwert abgegangener Anlagen, ausgenommen Finanzanlagen",
- "root_type": "Expense"
- },
- {
- "name": "7360 bis 7370 Tag- und N\u00e4chtigungsgelder",
- "root_type": "Expense"
- },
- {
- "name": "7580 bis 7590 Aufsichtsratsverg\u00fctungen",
- "root_type": "Expense"
- },
- {
- "name": "Aus- und Fortbildung",
- "root_type": "Expense"
- },
- {
- "name": "7800 bis 7810 Schadensf\u00e4lle",
- "root_type": "Expense"
- },
- {
- "name": "7340 bis 7350 Reise- und Fahraufwand",
- "root_type": "Expense"
- },
- {
- "name": "7750 bis 7760 Beratungs- und Pr\u00fcfungsaufwand",
- "root_type": "Expense"
- },
- {
- "name": "7500 bis 7530 Aufwand f\u00fcr beigestelltes Personal",
- "root_type": "Expense"
- },
- {
- "name": "Sonstige betrieblichen Aufwendungen",
- "root_type": "Expense"
- },
- {
- "name": "Vertriebskosten",
- "root_type": "Expense"
- },
- {
- "name": "7010 bis 7080 Abschreibungen auf das Anlageverm\u00f6gen (ausgenommen Finanzanlagen)",
- "root_type": "Expense"
- },
- {
- "name": "7540 bis 7570 Provisionen an Dritte",
- "root_type": "Expense"
- },
- {
- "name": "B\u00fcromaterial und Drucksorten",
- "root_type": "Expense"
- },
- {
- "name": "7910 bis 7950 Aufwandsstellenrechung der Hersteller",
- "root_type": "Expense"
- },
- {
- "name": "Abschreibungen vom Umlaufverm\u00f6gen, soweit diese die im Unternehmen \u00fcblichen Abschreibungen \u00fcbersteigen",
- "root_type": "Expense"
- },
- {
- "name": "Skontoertr\u00e4ge auf sonstige betriebliche Aufwendungen",
- "root_type": "Income"
- },
- {
- "name": "7400 bis 7430 Miet- und Pachtaufwand",
- "root_type": "Expense"
- },
- {
- "name": "7440 bis 7470 Leasingaufwand",
- "root_type": "Expense"
- },
- {
- "name": "Mitgliedsbeitr\u00e4ge",
- "root_type": "Expense"
- },
- {
- "name": "Verluste aus dem Abgang vom Anlageverm\u00f6gen, ausgenommen Finanzanlagen",
- "root_type": "Expense"
- }
- ],
- "name": "Summe Abschreibungen und Aufwendungen"
- },
- {
- "children": [
- {
- "name": "Postwertzeichen",
- "root_type": "Asset"
- },
- {
- "name": "Unterschiedsbetrag zur gebotenen Pensionsr\u00fcckstellung",
- "root_type": "Asset"
- },
- {
- "name": "Einzelwertberichtigungen zu Forderungen aus Lief. und Leist. Inland ",
- "root_type": "Asset"
- },
- {
- "name": "2750 bis 2770 Kassenbest\u00e4nde in Fremdw\u00e4hrung",
- "root_type": "Asset"
- },
- {
- "name": "2250 bis 2270 Forderungen gegen\u00fcber Unternehmen, mit denen ein Beteiligungsverh\u00e4ltnis besteht",
- "root_type": "Asset"
- },
- {
- "name": "2200 bis 2220 Forderungen gegen\u00fcber verbundenen Unternehmen",
- "root_type": "Asset"
- },
- {
- "name": "2000 bis 2007 Forderungen aus Lief. und Leist. Inland",
- "root_type": "Asset"
- },
- {
- "name": "Pauschalwertberichtigungen zu sonstigen Forderungen und Verm\u00f6gensgegenst\u00e4nden",
- "root_type": "Asset"
- },
- {
- "name": "Besitzwechsel ...",
- "root_type": "Asset"
- },
- {
- "name": "Eingeforderte aber noch nicht eingezahlte Einlagen",
- "root_type": "Asset"
- },
- {
- "name": "Einzelwertberichtigungen zu Forderungen aus Lief. und Leist. Ausland",
- "root_type": "Asset"
- },
- {
- "name": "Einzelwertberichtigungen zu Forderungen gegen\u00fcber verbundenen Unternehmen",
- "root_type": "Asset"
- },
- {
- "name": "Einzelwertberichtigungen zu Forderungen gegen\u00fcber Unternehmen mit denen ein Beteiligungsverh\u00e4ltnis besteht",
- "root_type": "Asset"
- },
- {
- "name": "Pauschalwertberichtigungen zu Forderungen aus Lief. und Leist. EU",
- "root_type": "Asset"
- },
- {
- "name": "Eigene Anteile (Wertpapiere)",
- "root_type": "Asset"
- },
- {
- "name": "Pauschalwertberichtigungen zu Forderungen gegen\u00fcber Unternehmen mit denen ein Beteiligungsverh\u00e4ltnis besteht",
- "root_type": "Asset"
- },
- {
- "name": "Sonstige Anteile",
- "root_type": "Asset"
- },
- {
- "name": "2100 bis 2120 Forderungen aus Lief. und Leist. EU",
- "root_type": "Asset"
- },
- {
- "name": "Schecks in Inlandsw\u00e4hrung",
- "root_type": "Asset"
- },
- {
- "name": "Vorsteuer \u00a719/Art 19 ( reverse charge ) "
- },
- {
- "name": "Vorsteuer aus ig. Erwerb 10%"
- },
- {
- "name": "Vorsteuer",
- "root_type": "Asset"
- },
- {
- "name": "Steuerabgrenzung",
- "root_type": "Asset"
- },
- {
- "name": "Disagio",
- "root_type": "Asset"
- },
- {
- "name": "Pauschalwertberichtigungen zu Forderungen aus Lief. und Leist. Inland ",
- "root_type": "Asset"
- },
- {
- "name": "Wertberichtigungen",
- "root_type": "Asset"
- },
- {
- "name": "Unterschiedsbetrag gem. Abschnitt XII Pensionskassengesetz",
- "root_type": "Asset"
- },
- {
- "name": "Kassenbestand",
- "root_type": "Asset"
- },
- {
- "name": "Pauschalwertberichtigungen zu Forderungen gegen\u00fcber verbundenen Unternehmen",
- "root_type": "Asset"
- },
- {
- "name": "Aktive Rechnungsabrenzungsposten",
- "root_type": "Asset"
- },
- {
- "name": "Stempelmarken",
- "root_type": "Asset"
- },
- {
- "name": "Einzelwertberichtigungen zu sonstigen Forderungen und Verm\u00f6gensgegenst\u00e4nden",
- "root_type": "Asset"
- },
- {
- "name": "Wertberichtigungen",
- "root_type": "Asset"
- },
- {
- "name": "Pauschalwertberichtigungen zu Forderungen aus Lief. und Leist. Ausland",
- "root_type": "Asset"
- },
- {
- "name": "2150 bis 2170 Forderungen aus Lief. und Leist. Ausland",
- "root_type": "Asset"
- },
- {
- "name": "Anteile an verbundenen Unternehmen",
- "root_type": "Asset"
- },
- {
- "name": "Bank / Guthaben bei Kreditinstituten",
- "root_type": "Asset"
- },
- {
- "name": "2630 bis 2670 Sonstige Wertpapiere",
- "root_type": "Asset"
- },
- {
- "name": "Einzelwertberichtigungen zu Forderungen aus Lief. und Leist. EU",
- "root_type": "Asset"
- },
- {
- "name": "2300 bis 2460 Sonstige Forderungen und Verm\u00f6gensgegenst\u00e4nde",
- "root_type": "Asset"
- },
- {
- "name": "Einfuhrumsatzsteuer (bezahlt)",
- "root_type": "Asset"
- }
- ],
- "name": "Summe Umlaufverm\u00f6gen"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Nieruchomo\u015bci",
- "root_type": "Asset"
- },
- {
- "name": "Warto\u015bci niematerialne i prawne",
- "root_type": "Asset"
- }
- ],
- "name": "Inwestycje w nieruchomo\u015bci i prawa"
- },
- {
- "children": [
- {
- "name": "Inne warto\u015bci niematerialne i prawne",
- "root_type": "Asset"
- },
- {
- "name": "Koszty zako\u0144czonych prac rozwojowych",
- "root_type": "Asset"
- },
- {
- "name": "Nabyta warto\u015b\u0107 firmy",
- "root_type": "Asset"
- },
- {
- "name": "Zaliczki na warto\u015bci niematerialne i prawne",
- "root_type": "Asset"
- }
- ],
- "name": "Warto\u015bci niematerialne i prawne"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Odpisy umorzeniowe innych \u015brodk\u00f3w trwa\u0142ych",
- "root_type": "Asset"
- },
- {
- "name": "Odpisy umorzeniowe warto\u015bci grunt\u00f3w i prawa wieczystego u\u017cytkowania grunt\u00f3w",
- "root_type": "Asset"
- },
- {
- "name": "Odpisy umorzeniowe \u015brodk\u00f3w transportu",
- "root_type": "Asset"
- },
- {
- "name": "Odpisy umorzeniowe ulepsze\u0144 obcych \u015brodk\u00f3w trwa\u0142ych",
- "root_type": "Asset"
- },
- {
- "name": "Odpisy umorzeniowe urz\u0105dze\u0144 technicznych i maszyn",
- "root_type": "Asset"
- },
- {
- "name": "Odpisy umorzeniowe budynk\u00f3w, lokali i obiekt\u00f3w in\u017cynierii l\u0105dowej i wodnej",
- "root_type": "Asset"
- }
- ],
- "name": "Odpisy umorzeniowe \u015brodk\u00f3w trwa\u0142ych"
- },
- {
- "children": [
- {
- "name": "Odpisy umorzeniowe innych warto\u015bci niematerialnych i prawnych",
- "root_type": "Asset"
- },
- {
- "name": "Odpisy umorzeniowe warto\u015bci firmy",
- "root_type": "Asset"
- },
- {
- "name": "Odpisy umorzeniowe zako\u0144czonych prac rozwojowych",
- "root_type": "Asset"
- }
- ],
- "name": "Odpisy umorzeniowe warto\u015bci niematerialnych i prawnych"
- },
- {
- "children": [
- {
- "name": "Odpisy umorzeniowe inwestycji w warto\u015bci niematerialne i prawne",
- "root_type": "Asset"
- },
- {
- "name": "Odpisy umorzeniowe inwestycji w nieruchomo\u015bci",
- "root_type": "Asset"
- }
- ],
- "name": "Odpisy umorzeniowe inwestycji w nieruchomo\u015bci i prawa"
- }
- ],
- "name": "Odpisy umorzeniowe \u015brodk\u00f3w trwa\u0142ych oraz warto\u015bci niematerialnych i prawnych"
- },
- {
- "children": [
- {
- "name": "Zaliczki na \u015brodki trwa\u0142e w budowie",
- "root_type": "Asset"
- },
- {
- "name": "Nak\u0142ady na budow\u0119 \u015brodka trwa\u0142ego",
- "root_type": "Asset"
- },
- {
- "name": "Ulepszenia \u015brodka trwa\u0142ego",
- "root_type": "Asset"
- },
- {
- "name": "Ulepszenia obcych \u015brodk\u00f3w trwa\u0142ych",
- "root_type": "Asset"
- },
- {
- "name": "Inwestycje budowy \u015brodka trwa\u0142ego",
- "root_type": "Asset"
- }
- ],
- "name": "\u015arodki trwa\u0142e w budowie"
- },
- {
- "children": [
- {
- "name": "Inne \u015brodki trwa\u0142e",
- "root_type": "Asset"
- },
- {
- "name": "Budynki, lokale i obiekty in\u017cynierii l\u0105dowej i wodnej",
- "root_type": "Asset"
- },
- {
- "name": "\u015arodki transportu",
- "root_type": "Asset"
- },
- {
- "name": "Grunty w\u0142asne i prawa wieczystego u\u017cytkowania grunt\u00f3w",
- "root_type": "Asset"
- },
- {
- "name": "Urz\u0105dzenia techniczne i maszyny",
- "root_type": "Asset"
- }
- ],
- "name": "\u015arodki Trwa\u0142e"
- },
- {
- "children": [
- {
- "name": "Inne rozliczenia mi\u0119dzyokresowe",
- "root_type": "Asset"
- },
- {
- "name": "Aktywa z tytu\u0142u odroczonego podatku dochodowego",
- "root_type": "Asset"
- }
- ],
- "name": "D\u0142ugoterminowe rozliczenia mi\u0119dzyokresowe"
- },
- {
- "children": [
- {
- "name": "Od pozosta\u0142ych jednostek",
- "root_type": "Asset"
- },
- {
- "name": "Od jednostek powi\u0105zanych",
- "root_type": "Asset"
- }
- ],
- "name": "Nale\u017cno\u015bci d\u0142ugoterminowe"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Inne d\u0142ugoterminowe aktywa finansowe",
- "root_type": "Asset"
- },
- {
- "name": "Udzielone po\u017cyczki",
- "root_type": "Asset"
- },
- {
- "name": "Inne papiery warto\u015bciowe",
- "root_type": "Asset"
- },
- {
- "name": "Udzia\u0142y lub akcje",
- "root_type": "Asset"
- }
- ],
- "name": "Odpisy aktualizuj\u0105ce d\u0142ugoterminowe aktywa finansowe"
- },
- {
- "children": [
- {
- "name": "Inne papiery warto\u015bciowe",
- "root_type": "Asset"
- },
- {
- "name": "Udzielone po\u017cyczki",
- "root_type": "Asset"
- },
- {
- "name": "Inne d\u0142ugoterminowe aktywa finansowe",
- "root_type": "Asset"
- },
- {
- "name": "Udzia\u0142y lub akcje",
- "root_type": "Asset"
- }
- ],
- "name": "W jednostkach powi\u0105zanych"
- },
- {
- "children": [
- {
- "name": "Inne d\u0142ugoterminowe aktywa finansowe",
- "root_type": "Asset"
- },
- {
- "name": "Udzielone po\u017cyczki",
- "root_type": "Asset"
- },
- {
- "name": "Udzia\u0142y lub akcje",
- "root_type": "Asset"
- },
- {
- "name": "Inne papiery warto\u015bciowe",
- "root_type": "Asset"
- }
- ],
- "name": "W pozosta\u0142ych jednostkach"
- },
- {
- "children": [
- {
- "name": "Inne rodzaje d\u0142ugoterminowych aktyw\u00f3w finansowych",
- "root_type": "Asset"
- }
- ],
- "name": "Inne inwestycje d\u0142ugoterminowe"
- }
- ],
- "name": "D\u0142ugoterminowe aktywa finansowe"
- },
- {
- "children": [
- {
- "name": "Odpisy aktualizuj\u0105ce udzielone po\u017cyczki d\u0142ugoterminowe",
- "root_type": "Asset"
- },
- {
- "name": "Odpisy aktualizuj\u0105ce inne rodzaje d\u0142ugoterminowych aktyw\u00f3w finansowych",
- "root_type": "Asset"
- },
- {
- "name": "Odpisy aktualizuj\u0105ce udzia\u0142y i akcje w obcych jednostkach",
- "root_type": "Asset"
- },
- {
- "name": "Odpisy aktualizuj\u0105ce lokaty",
- "root_type": "Asset"
- }
- ],
- "name": "Odpisy aktualizuj\u0105ce d\u0142ugoterminowe aktywa finansowe"
- }
- ],
- "name": "Aktywa Trwa\u0142e"
- },
- {
- "children": [
- {
- "name": "Bilanzgewinn (-verlust )",
- "root_type": "Liability"
- },
- {
- "name": "Er\u00f6ffnungsbilanz"
- },
- {
- "name": "9700 bis 9790 Einlagen stiller Gesellschafter "
- },
- {
- "name": "9300 bis 9380 Gewinnr\u00fccklagen",
- "root_type": "Liability"
- },
- {
- "name": "9900 bis 9999 Evidenzkonten"
- },
- {
- "name": "9000 bis 9180 Gezeichnetes bzw. gewidmetes Kapital",
- "root_type": "Liability"
- },
- {
- "name": "nicht eingeforderte ausstehende Einlagen",
- "root_type": "Liability"
- },
- {
- "name": "9600 bis 9690 Privat und Verrechnungskonten bei Einzelunternehmen und Personengesellschaften"
- },
- {
- "name": "Schlussbilanz"
- },
- {
- "name": "9200 bis 9290 Kapitalr\u00fccklagen",
- "root_type": "Liability"
- },
- {
- "name": "Gewinn- und Verlustrechnung"
- },
- {
- "name": "9400 bis 9590 Bewertungsreserven uns sonst. unversteuerte R\u00fccklagen",
- "root_type": "Liability"
- }
- ],
- "name": "Summe Eigenkapital R\u00fccklagen Abschlusskonten"
- },
- {
- "children": [
- {
- "name": "1000 bis 1090 Bezugsverrechnung",
- "root_type": "Asset"
- },
- {
- "name": "1900 bis 1990 Wertberichtigungen",
- "root_type": "Asset"
- },
- {
- "name": "1200 bis 1290 Bezogene Teile",
- "root_type": "Asset"
- },
- {
- "name": "1700 bis 1790 Noch nicht abgerechenbare Leistungen",
- "root_type": "Asset"
- },
- {
- "name": "geleistete Anzahlungen",
- "root_type": "Asset"
- },
- {
- "name": "1100 bis 1190 Rohstoffe",
- "root_type": "Asset"
- },
- {
- "name": "1600 bis 1690 Waren",
- "root_type": "Asset"
- },
- {
- "name": "1350 bis 1390 Betriebsstoffe",
- "root_type": "Asset"
- },
- {
- "name": "1500 bis 1590 Fertige Erzeugniss",
- "root_type": "Asset"
- },
- {
- "name": "1300 bis 1340 Hilfsstoffe",
- "root_type": "Asset"
- },
- {
- "name": "1400 bis 1490 Unfertige Erzeugniss",
- "root_type": "Asset"
- }
- ],
- "name": "Summe Vorr\u00e4te"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Materia\u0142y",
- "root_type": "Asset"
- },
- {
- "name": "Opakowania",
- "root_type": "Asset"
- },
- {
- "name": "Materia\u0142y w przerobie",
- "root_type": "Asset"
- }
- ],
- "name": "Materia\u0142y i opakowania"
- },
- {
- "children": [
- {
- "name": "Towary poza jednostk\u0105",
- "root_type": "Asset"
- },
- {
- "name": "Towary w detalu",
- "root_type": "Asset"
- },
- {
- "name": "Towary w zak\u0142adach gastronomicznych",
- "root_type": "Asset"
- },
- {
- "name": "Towary w hurcie",
- "root_type": "Asset"
- },
- {
- "name": "Nieruchomo\u015bci i prawa maj\u0105tkowe przeznaczone do obrotu",
- "root_type": "Asset"
- },
- {
- "name": "Towary skupu",
- "root_type": "Asset"
- }
- ],
- "name": "Towary"
- },
- {
- "children": [
- {
- "name": "Odchylenia od cen ewidencyjnych materia\u0142\u00f3w",
- "root_type": "Asset"
- },
- {
- "name": "Odchylenia od cen ewidencyjnych opakowa\u0144",
- "root_type": "Asset"
- },
- {
- "name": "Odchylenia z tytu\u0142u aktualizacji warto\u015bci zapas\u00f3w materia\u0142\u00f3w i towar\u00f3w",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Odchylenia od cen ewidencyjnych towar\u00f3w w hurcie",
- "root_type": "Asset"
- },
- {
- "name": "Odchylenia od cen ewidencyjnych towar\u00f3w w zak\u0142adach gastronomicznych",
- "root_type": "Asset"
- },
- {
- "name": "Odchylenia od cen ewidencyjnych towar\u00f3w w detalu",
- "root_type": "Asset"
- },
- {
- "name": "Odchylenia od cen ewidencyjnych towar\u00f3w skupu",
- "root_type": "Asset"
- }
- ],
- "name": "Odchylenia od cen ewidencyjnych towar\u00f3w"
- }
- ],
- "name": "Odchylenia od cen ewidencyjnych materia\u0142\u00f3w i towar\u00f3w"
- },
- {
- "name": "Zapasy obce",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Niedobory, szkody i nadwy\u017cki w transporcie",
- "root_type": "Asset"
- },
- {
- "name": "Rozliczenie zakupu sk\u0142adnik\u00f3w aktyw\u00f3w trwa\u0142ych",
- "root_type": "Asset"
- },
- {
- "name": "Rozliczenie zakupu towar\u00f3w",
- "root_type": "Asset"
- },
- {
- "name": "Op\u0142aty manipulacyjne policzone przez Urz\u0105d Celny",
- "root_type": "Asset"
- },
- {
- "name": "Rozliczenie warto\u015bci materia\u0142\u00f3w i towar\u00f3w w drodze",
- "root_type": "Asset"
- },
- {
- "name": "Rozliczenie zakupu materia\u0142\u00f3w",
- "root_type": "Asset"
- },
- {
- "name": "Reklamacje faktur dostawc\u00f3w",
- "root_type": "Asset"
- },
- {
- "name": "Rozliczenie zakupu us\u0142ug obcych",
- "root_type": "Asset"
- },
- {
- "name": "Warto\u015bci dostaw niefakturowanych",
- "root_type": "Asset"
- }
- ],
- "name": "Rozliczenie zakupu"
- }
- ],
- "name": "Materia\u0142y i towary"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Inne kr\u00f3tkoterminowe aktywa finansowe",
- "root_type": "Asset"
- },
- {
- "name": "Inne papiery warto\u015bciowe",
- "root_type": "Asset"
- },
- {
- "name": "Udzia\u0142y lub akcje",
- "root_type": "Asset"
- }
- ],
- "name": "Kr\u00f3tkoterminowe aktywa finansowe w pozosta\u0142ych jednostkach"
- },
- {
- "children": [
- {
- "name": "Udzielone po\u017cyczki",
- "root_type": "Expense"
- },
- {
- "name": "Inne papiery warto\u015bciowe",
- "root_type": "Asset"
- },
- {
- "name": "Udzia\u0142y lub akcje",
- "root_type": "Asset"
- },
- {
- "name": "Inne kr\u00f3tkoterminowe aktywa finansowe",
- "root_type": "Asset"
- }
- ],
- "name": "Kr\u00f3tkoterminowe aktywa finansowe w jednostkach powi\u0105zanych"
- },
- {
- "name": "Odpisy aktualizuj\u0105ce kr\u00f3tkoterminowe aktywa finansowe",
- "root_type": "Asset"
- }
- ],
- "name": "Kr\u00f3tkoterminowe aktywa finansowe"
- },
- {
- "name": "Inne \u015brodki pieni\u0119\u017cne",
- "root_type": "Asset"
- },
- {
- "name": "Inne inwestycje kr\u00f3tkoterminowe",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Kasa krajowych \u015brodk\u00f3w pieni\u0119\u017cnych",
- "root_type": "Asset"
- },
- {
- "name": "Kasa zagranicznych \u015brodk\u00f3w pieni\u0119\u017cnych",
- "root_type": "Asset"
- }
- ],
- "name": "\u015arodki pieni\u0119\u017cne w kasie"
- },
- {
- "name": "Inne aktywa pieni\u0119\u017cne",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Rachunek bankowy wyodr\u0119bnionych \u015brodk\u00f3w pieni\u0119\u017cnych ZF\u015aS",
- "root_type": "Asset"
- },
- {
- "name": "Rachunek bankowy akretytywy",
- "root_type": "Asset"
- },
- {
- "name": "Rachunek bankowy lokat terminowych",
- "root_type": "Asset"
- }
- ],
- "name": "Inne rachunki bankowe"
- },
- {
- "name": "Rachunki kredyt\u00f3w bankowych",
- "root_type": "Asset"
- },
- {
- "name": "Rachunek \u015brodk\u00f3w wyodr\u0119bnionych i zablokowanych",
- "root_type": "Asset"
- },
- {
- "name": "Rachunek \u015brodk\u00f3w walutowych",
- "root_type": "Asset"
- },
- {
- "name": "\u015arodki pieni\u0119\u017cne w drodze",
- "root_type": "Asset"
- },
- {
- "name": "Rachunek bie\u017c\u0105cy",
- "root_type": "Asset"
- }
- ],
- "name": "Rachunki i kredyty bankowe"
- },
- {
- "name": "Kr\u00f3tkoterminowe rozliczenia mi\u0119dzyokresowe",
- "root_type": "Asset"
- }
- ],
- "name": "\u015arodki pieni\u0119\u017cne, rachunki bankowe oraz inne kr\u00f3tkoterminowe aktywa finansowe"
- },
- {
- "children": [
- {
- "name": "6400 bis 6440 Aufwendungen f\u00fcr Abfertigungen",
- "root_type": "Expense"
- },
- {
- "name": "6200 bis 6390 Geh\u00e4lter",
- "root_type": "Expense"
- },
- {
- "name": "6560 bis 6590 Gesetzlicher Sozialaufwand Angestellte",
- "root_type": "Expense"
- },
- {
- "name": "6500 bis 6550 Gesetzlicher Sozialaufwand Arbeiter",
- "root_type": "Expense"
- },
- {
- "name": "6660 bis 6690 Gehaltsabh\u00e4ngige Abgaben und Pflichtbeitr\u00e4gte",
- "root_type": "Expense"
- },
- {
- "name": "6600 bis 6650 Lohnabh\u00e4ngige Abgaben und Pflichtbeitr\u00e4gte",
- "root_type": "Expense"
- },
- {
- "name": "6450 bis 6490 Aufwendungen f\u00fcr Altersversorgung",
- "root_type": "Expense"
- },
- {
- "name": "Aufwandsstellenrechnung",
- "root_type": "Expense"
- },
- {
- "name": "6000 bis 6190 L\u00f6hne",
- "root_type": "Expense"
- },
- {
- "name": "6700 bis 6890 Sonstige Sozialaufwendungen",
- "root_type": "Expense"
- }
- ],
- "name": "Summe Personalaufwand"
- }
- ],
- "name": "Plan kont"
- }
-}
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/charts/pt_pt_chart_template.json b/erpnext/setup/doctype/company/charts/pt_pt_chart_template.json
deleted file mode 100644
index d29cd43..0000000
--- a/erpnext/setup/doctype/company/charts/pt_pt_chart_template.json
+++ /dev/null
@@ -1,2134 +0,0 @@
-{
- "name": "Portugal - Template do Plano de Contas SNC",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Resultado l\u00edquido",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Imposto estimado para o per\u00edodo",
- "root_type": "Liability"
- },
- {
- "name": "Imposto diferido",
- "root_type": "Liability"
- }
- ],
- "name": "Impostos sobre o rendimento do per\u00edodo",
- "root_type": "Liability"
- },
- {
- "name": "Resultado antes de impostos",
- "root_type": "Liability"
- }
- ],
- "name": "Resultado l\u00edquido do per\u00edodo",
- "root_type": "Liability"
- },
- {
- "name": "Dividendos antecipados",
- "root_type": "Liability"
- }
- ],
- "name": "Resultados"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Perdas por imparidade acumuladas",
- "root_type": "Asset"
- },
- {
- "name": "Edif\u00edcios e outras constru\u00e7\u00f5es",
- "root_type": "Asset"
- },
- {
- "name": "Deprecia\u00e7\u00f5es acumuladas",
- "root_type": "Asset"
- },
- {
- "name": "Terrenos e recursos naturais",
- "root_type": "Asset"
- },
- {
- "name": "Outras propriedades de investimento",
- "root_type": "Asset"
- }
- ],
- "name": "Propriedades de investimento",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Terrenos e recursos naturais",
- "root_type": "Asset"
- },
- {
- "name": "Equipamento administrativo",
- "root_type": "Asset"
- },
- {
- "name": "Equipamento de transporte",
- "root_type": "Asset"
- },
- {
- "name": "Equipamento b\u00e1sico",
- "root_type": "Asset"
- },
- {
- "name": "Edif\u00edcios e outras constru\u00e7\u00f5es",
- "root_type": "Asset"
- },
- {
- "name": "Equipamentos biol\u00f3gicos",
- "root_type": "Asset"
- },
- {
- "name": "Perdas por imparidade acumuladas",
- "root_type": "Asset"
- },
- {
- "name": "Deprecia\u00e7\u00f5es acumuladas",
- "root_type": "Asset"
- },
- {
- "name": "Outros activos fixos tang\u00edveis",
- "root_type": "Asset"
- }
- ],
- "name": "Activo fixos tang\u00edveis",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Perdas por imparidade acumuladas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Detidos at\u00e9 \u00e0 maturidade",
- "root_type": "Asset"
- },
- {
- "name": "Ac\u00e7\u00f5es da sgm (6500x1,00)",
- "root_type": "Asset"
- }
- ],
- "name": "Outros investimentos financeiros",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Participa\u00e7\u00f5es de capital",
- "root_type": "Asset"
- },
- {
- "name": "Empr\u00e9stimos concedidos",
- "root_type": "Asset"
- }
- ],
- "name": "Investimentos noutras empresas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Participa\u00e7\u00f5es de capital outros m\u00e9todos",
- "root_type": "Asset"
- },
- {
- "name": "Participa\u00e7\u00f5es de capital m\u00e9todo da equiv. patrimonial",
- "root_type": "Asset"
- },
- {
- "name": "Empr\u00e9stimos concedidos",
- "root_type": "Asset"
- }
- ],
- "name": "Investimentos em entidades conjuntamente controladas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Participa\u00e7\u00f5es de capital m\u00e9todo da equiv. patrimonial",
- "root_type": "Asset"
- },
- {
- "name": "Participa\u00e7\u00f5es de capital outros m\u00e9todos",
- "root_type": "Asset"
- },
- {
- "name": "Empr\u00e9stimos concedidos",
- "root_type": "Asset"
- }
- ],
- "name": "Investimentos em associadas",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Empr\u00e9stimos concedidos",
- "root_type": "Asset"
- },
- {
- "name": "Participa\u00e7\u00f5es de capital outros m\u00e9todos",
- "root_type": "Asset"
- },
- {
- "name": "Participa\u00e7\u00f5es de capital m\u00e9todo da equiv. patrimonial",
- "root_type": "Asset"
- }
- ],
- "name": "Investimentos em subsidi\u00e1rias",
- "root_type": "Asset"
- }
- ],
- "name": "Investimentos financeiros",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Perdas por imparidade acumuladas",
- "root_type": "Asset"
- }
- ],
- "name": "Activos n\u00e3o correntes detidos para venda",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Activos intang\u00edveis em curso",
- "root_type": "Asset"
- },
- {
- "name": "Activos fixos tang\u00edveis em curso",
- "root_type": "Asset"
- },
- {
- "name": "Propriedades de investimento em curso",
- "root_type": "Asset"
- },
- {
- "name": "Investimentos financeiros em curso",
- "root_type": "Asset"
- },
- {
- "name": "Adiantamentos por conta de investimentos",
- "root_type": "Asset"
- },
- {
- "name": "Perdas por imparidade acumuladas",
- "root_type": "Asset"
- }
- ],
- "name": "Investimentos em curso",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Outros activos intang\u00edveis",
- "root_type": "Asset"
- },
- {
- "name": "Goodwill",
- "root_type": "Asset"
- },
- {
- "name": "Projectos de desenvolvimento",
- "root_type": "Asset"
- },
- {
- "name": "Programas de computador",
- "root_type": "Asset"
- },
- {
- "name": "Perdas por imparidade acumuladas",
- "root_type": "Asset"
- },
- {
- "name": "Deprecia\u00e7\u00f5es acumuladas",
- "root_type": "Asset"
- },
- {
- "name": "Propriedade industrial",
- "root_type": "Asset"
- }
- ],
- "name": "Activos intang\u00edveis",
- "root_type": "Asset"
- }
- ],
- "name": "Investimentos"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Activos financeiros"
- },
- {
- "name": "Passivos financeiros"
- }
- ],
- "name": "Instrumentos financeiros detidos para negocia\u00e7\u00e3o"
- },
- {
- "children": [
- {
- "name": "Potencialmente desfavor\u00e1veis"
- },
- {
- "name": "Potencialmente favor\u00e1veis"
- }
- ],
- "name": "Derivados"
- },
- {
- "children": [
- {
- "name": "Outros activos financeiros"
- },
- {
- "name": "Outros passivos financeiros"
- }
- ],
- "name": "Outros activos e passivos financeiros"
- }
- ],
- "name": "Outros instrumentos financeiros"
- },
- {
- "name": "Caixa"
- },
- {
- "name": "Dep\u00f3sitos \u00e0 ordem"
- },
- {
- "name": "Outros dep\u00f3sitos banc\u00e1rios"
- }
- ],
- "name": "Meios financeiros l\u00edquidos"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Perdas por imparidade acumuladas",
- "root_type": "Expense"
- },
- {
- "name": "Mercadorias em tr\u00e2nsito",
- "root_type": "Expense"
- },
- {
- "name": "Mercadorias em poder de terceiros",
- "root_type": "Expense"
- }
- ],
- "name": "Mercadorias",
- "root_type": "Expense"
- },
- {
- "name": "Produtos e trabalhos em curso",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Activos biol\u00f3gicos",
- "root_type": "Expense"
- },
- {
- "name": "Produtos e trabalhos em curso",
- "root_type": "Expense"
- },
- {
- "name": "Subprodutos, desperd\u00edcios, res\u00edduos e refugos",
- "root_type": "Expense"
- },
- {
- "name": "Produtos acabados e interm\u00e9dios",
- "root_type": "Expense"
- },
- {
- "name": "Mat\u00e9rias primas, subsidi\u00e1rias e de consumo",
- "root_type": "Expense"
- },
- {
- "name": "Mercadorias",
- "root_type": "Expense"
- }
- ],
- "name": "Reclassifica\u00e7\u00e3o e regular. de invent. e activos biol\u00f3g.",
- "root_type": "Expense"
- },
- {
- "name": "Adiantamentos por conta de compras",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Perdas por imparidade acumuladas",
- "root_type": "Expense"
- },
- {
- "name": "Mat\u00e9rias subsidi\u00e1rias",
- "root_type": "Expense"
- },
- {
- "name": "Embalagens",
- "root_type": "Expense"
- },
- {
- "name": "Materiais diversos",
- "root_type": "Expense"
- },
- {
- "name": "Mat\u00e9rias em tr\u00e2nsito",
- "root_type": "Expense"
- },
- {
- "name": "Mat\u00e9rias primas",
- "root_type": "Expense"
- }
- ],
- "name": "Mat\u00e9rias primas, subsidi\u00e1rias e de consumo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Mat\u00e9rias primas, subsidi\u00e1rias e de consumo",
- "root_type": "Expense"
- },
- {
- "name": "Devolu\u00e7\u00f5es de compras",
- "root_type": "Expense"
- },
- {
- "name": "Descontos e abatimentos em compras",
- "root_type": "Expense"
- },
- {
- "name": "Activos biol\u00f3gicos",
- "root_type": "Expense"
- },
- {
- "name": "Mercadorias",
- "root_type": "Expense"
- }
- ],
- "name": "Compras",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Perdas por imparidade acumuladas",
- "root_type": "Expense"
- },
- {
- "name": "Produtos em poder de terceiros",
- "root_type": "Expense"
- }
- ],
- "name": "Produtos acabados e interm\u00e9dios",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Perdas por imparidade acumuladas",
- "root_type": "Expense"
- },
- {
- "name": "Subprodutos",
- "root_type": "Expense"
- },
- {
- "name": "Desperd\u00edcios, res\u00edduos e refugos",
- "root_type": "Expense"
- }
- ],
- "name": "Subprodutos, desperd\u00edcios, res\u00edduos e refugos",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Animais",
- "root_type": "Expense"
- },
- {
- "name": "Plantas",
- "root_type": "Expense"
- }
- ],
- "name": "Consum\u00edveis",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Plantas",
- "root_type": "Expense"
- },
- {
- "name": "Animais",
- "root_type": "Expense"
- }
- ],
- "name": "De produ\u00e7\u00e3o",
- "root_type": "Expense"
- }
- ],
- "name": "Activos biol\u00f3gicos",
- "root_type": "Expense"
- }
- ],
- "name": "Invent\u00e1rios e activos biol\u00f3gicos"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Outros servi\u00e7os",
- "root_type": "Expense"
- },
- {
- "name": "Limpeza, higiene e conforto",
- "root_type": "Expense"
- },
- {
- "name": "Contencioso e notariado",
- "root_type": "Expense"
- },
- {
- "name": "Royalties",
- "root_type": "Expense"
- },
- {
- "name": "Seguros",
- "root_type": "Expense"
- },
- {
- "name": "Rendas e alugueres",
- "root_type": "Expense"
- },
- {
- "name": "Comunica\u00e7\u00e3o",
- "root_type": "Expense"
- },
- {
- "name": "Despesas de representa\u00e7\u00e3o",
- "root_type": "Expense"
- }
- ],
- "name": "Servi\u00e7os diversos",
- "root_type": "Expense"
- },
- {
- "name": "Subcontratos",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Electricidade",
- "root_type": "Expense"
- },
- {
- "name": "Combust\u00edveis",
- "root_type": "Expense"
- },
- {
- "name": "Outros",
- "root_type": "Expense"
- },
- {
- "name": "\u00c1gua",
- "root_type": "Expense"
- }
- ],
- "name": "Energia e flu\u00eddos",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Transporte de pessoal",
- "root_type": "Expense"
- },
- {
- "name": "Transportes de mercadorias",
- "root_type": "Expense"
- },
- {
- "name": "Desloca\u00e7\u00f5es e estadas",
- "root_type": "Expense"
- },
- {
- "name": "Outros",
- "root_type": "Expense"
- }
- ],
- "name": "Desloca\u00e7\u00f5es, estadas e transportes",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Publicidade e propaganda",
- "root_type": "Expense"
- },
- {
- "name": "Conserva\u00e7\u00e3o e repara\u00e7\u00e3o",
- "root_type": "Expense"
- },
- {
- "name": "Comiss\u00f5es",
- "root_type": "Expense"
- },
- {
- "name": "Honor\u00e1rios",
- "root_type": "Expense"
- },
- {
- "name": "Outros",
- "root_type": "Expense"
- },
- {
- "name": "Vigil\u00e2ncia e seguran\u00e7a",
- "root_type": "Expense"
- },
- {
- "name": "Trabalhos especializados",
- "root_type": "Expense"
- }
- ],
- "name": "Trabalhos especializados",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Outros",
- "root_type": "Expense"
- },
- {
- "name": "Livros de documenta\u00e7\u00e3o t\u00e9cnica",
- "root_type": "Expense"
- },
- {
- "name": "Material de escrit\u00f3rio",
- "root_type": "Expense"
- },
- {
- "name": "Artigos de oferta",
- "root_type": "Expense"
- },
- {
- "name": "Ferramentas e utens\u00edlios de desgaste r\u00e1pido",
- "root_type": "Expense"
- }
- ],
- "name": "Materiais",
- "root_type": "Expense"
- }
- ],
- "name": "Fornecimentos e servi\u00e7os externos",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Mercadorias",
- "root_type": "Expense"
- },
- {
- "name": "Activos biol\u00f3gicos (compras)",
- "root_type": "Expense"
- },
- {
- "name": "Mat\u00e9rias primas, subsidi\u00e1rias e de consumo",
- "root_type": "Expense"
- }
- ],
- "name": "Custo das mercadorias vendidas e mat\u00e9rias consumidas",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Gastos de ac\u00e7\u00e3o social",
- "root_type": "Expense"
- },
- {
- "name": "Seguros de acidentes no trabalho e doen\u00e7as profissionais",
- "root_type": "Expense"
- },
- {
- "name": "Encargos sobre remunera\u00e7\u00f5es",
- "root_type": "Expense"
- },
- {
- "name": "Indemniza\u00e7\u00f5es",
- "root_type": "Expense"
- },
- {
- "name": "Outros gastos com o pessoal",
- "root_type": "Expense"
- },
- {
- "name": "Remunera\u00e7\u00f5es dos \u00f3rg\u00e3os sociais",
- "root_type": "Expense"
- },
- {
- "name": "Remunera\u00e7\u00f5es do pessoal",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Pr\u00e9mios para pens\u00f5es",
- "root_type": "Expense"
- },
- {
- "name": "Outros benef\u00edcios",
- "root_type": "Expense"
- }
- ],
- "name": "Benef\u00edcios p\u00f3s emprego",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos com o pessoal",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Em activos n\u00e3o correntes detidos para venda",
- "root_type": "Expense"
- },
- {
- "name": "Em activos fixos tang\u00edveis",
- "root_type": "Expense"
- },
- {
- "name": "Em propriedades de investimento",
- "root_type": "Expense"
- },
- {
- "name": "Em investimentos em curso",
- "root_type": "Expense"
- },
- {
- "name": "Em invent\u00e1rios",
- "root_type": "Expense"
- },
- {
- "name": "Em investimentos financeiros",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Outros devedores",
- "root_type": "Expense"
- },
- {
- "name": "Clientes",
- "root_type": "Expense"
- }
- ],
- "name": "Em d\u00edvidas a receber",
- "root_type": "Expense"
- },
- {
- "name": "Em activos intang\u00edveis",
- "root_type": "Expense"
- }
- ],
- "name": "Perdas por imparidade",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Activos fixos tang\u00edveis",
- "root_type": "Expense"
- },
- {
- "name": "Activos intang\u00edveis",
- "root_type": "Expense"
- },
- {
- "name": "Propriedades de investimento",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos de deprecia\u00e7\u00e3o e de amortiza\u00e7\u00e3o",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Impostos",
- "root_type": "Expense"
- },
- {
- "name": "Contratos onerosos",
- "root_type": "Expense"
- },
- {
- "name": "Garantias a clientes",
- "root_type": "Expense"
- },
- {
- "name": "Reestrutura\u00e7\u00e3o",
- "root_type": "Expense"
- },
- {
- "name": "Outras provis\u00f5es",
- "root_type": "Expense"
- },
- {
- "name": "Processos judiciais em curso",
- "root_type": "Expense"
- },
- {
- "name": "Mat\u00e9rias ambientais",
- "root_type": "Expense"
- },
- {
- "name": "Acidentes de trabalho e doen\u00e7as profissionais",
- "root_type": "Expense"
- }
- ],
- "name": "Provis\u00f5es do per\u00edodo",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Em activos biol\u00f3gicos",
- "root_type": "Expense"
- },
- {
- "name": "Em instrumentos financeiros",
- "root_type": "Expense"
- },
- {
- "name": "Em investimentos financeiros",
- "root_type": "Expense"
- },
- {
- "name": "Em propriedades de investimento",
- "root_type": "Expense"
- }
- ],
- "name": "Perdas por redu\u00e7\u00f5es de justo valor",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Outros juros",
- "root_type": "Expense"
- },
- {
- "name": "Juros de financiamento obtidos",
- "root_type": "Expense"
- }
- ],
- "name": "Juros suportados",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Outras",
- "root_type": "Expense"
- },
- {
- "name": "Relativos a financiamentos obtidos",
- "root_type": "Expense"
- }
- ],
- "name": "Diferen\u00e7as de c\u00e2mbio desfavor\u00e1veis",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Relativos a financiamentos obtidos",
- "root_type": "Expense"
- },
- {
- "name": "Outros",
- "root_type": "Expense"
- }
- ],
- "name": "Outros gastos e perdas de financiamento",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos e perdas de financiamento",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Taxas",
- "root_type": "Expense"
- },
- {
- "name": "Impostos directos",
- "root_type": "Expense"
- },
- {
- "name": "Impostos indirectos",
- "root_type": "Expense"
- }
- ],
- "name": "Impostos",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Gastos em propriedades de investimento",
- "root_type": "Expense"
- },
- {
- "name": "Abates",
- "root_type": "Expense"
- },
- {
- "name": "Aliena\u00e7\u00f5es",
- "root_type": "Expense"
- },
- {
- "name": "Sinistros",
- "root_type": "Expense"
- },
- {
- "name": "Outros gastos e perdas",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos e perdas em investimentos n\u00e3o financeiros",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Outras perdas",
- "root_type": "Expense"
- },
- {
- "name": "Quebras",
- "root_type": "Expense"
- },
- {
- "name": "Sinistros",
- "root_type": "Expense"
- }
- ],
- "name": "Perdas em invent\u00e1rios",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Outros gastos e perdas",
- "root_type": "Expense"
- },
- {
- "name": "Cobertura de preju\u00edzos",
- "root_type": "Expense"
- },
- {
- "name": "Aplica\u00e7\u00e3o do m\u00e9todo da equival\u00eancia patrimonial",
- "root_type": "Expense"
- },
- {
- "name": "Aliena\u00e7\u00f5es",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos e perdas em subsid. , assoc. e empreend. conjuntos",
- "root_type": "Expense"
- },
- {
- "name": "D\u00edvidas incobr\u00e1veis",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Ofertas e amostras de invent\u00e1rios",
- "root_type": "Expense"
- },
- {
- "name": "Quotiza\u00e7\u00f5es",
- "root_type": "Expense"
- },
- {
- "name": "Outros n\u00e3o especificados",
- "root_type": "Expense"
- },
- {
- "name": "Donativos",
- "root_type": "Expense"
- },
- {
- "name": "Correc\u00e7\u00f5es relativas a per\u00edodos anteriores",
- "root_type": "Expense"
- },
- {
- "name": "Perdas em instrumentos financeiros",
- "root_type": "Expense"
- },
- {
- "name": "Insufici\u00eancia da estimativa para impostos",
- "root_type": "Expense"
- }
- ],
- "name": "Outros",
- "root_type": "Expense"
- },
- {
- "name": "Descontos de pronto pagamento concedidos",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Aliena\u00e7\u00f5es",
- "root_type": "Expense"
- },
- {
- "name": "Cobertura de preju\u00edzos",
- "root_type": "Expense"
- },
- {
- "name": "Outros gastos e perdas",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos e perdas nos restantes investimentos financeiros",
- "root_type": "Expense"
- }
- ],
- "name": "Outros gastos e perdas",
- "root_type": "Expense"
- }
- ],
- "name": "Gastos"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Desempenho de cargos sociais noutras empresas",
- "root_type": "Income"
- },
- {
- "name": "Estudos, projectos e assist\u00eancia tecnol\u00f3gica",
- "root_type": "Income"
- },
- {
- "name": "Aluguer de equipamento",
- "root_type": "Income"
- },
- {
- "name": "Servi\u00e7os sociais",
- "root_type": "Income"
- },
- {
- "name": "Outros rendimentos suplementares",
- "root_type": "Income"
- },
- {
- "name": "Royalties",
- "root_type": "Income"
- }
- ],
- "name": "Rendimentos suplementares",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Outros rendimentos e ganhos",
- "root_type": "Income"
- },
- {
- "name": "Aliena\u00e7\u00f5es",
- "root_type": "Income"
- },
- {
- "name": "Rendas e outros rendimentos em propriedades de investimento",
- "root_type": "Income"
- },
- {
- "name": "Sinistros",
- "root_type": "Income"
- }
- ],
- "name": "Rendimentos e ganhos em investimentos n\u00e3o financeiros",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Aliena\u00e7\u00f5es",
- "root_type": "Income"
- },
- {
- "name": "Diferen\u00e7as de c\u00e2mbio favor\u00e1veis",
- "root_type": "Income"
- },
- {
- "name": "Outros rendimentos e ganhos",
- "root_type": "Income"
- }
- ],
- "name": "Rendimentos e ganhos nos restantes activos financeiros",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Aplica\u00e7\u00e3o do m\u00e9todo da equival\u00eancia patrimonial",
- "root_type": "Income"
- },
- {
- "name": "Aliena\u00e7\u00f5es",
- "root_type": "Income"
- },
- {
- "name": "Outros rendimentos e ganhos",
- "root_type": "Income"
- }
- ],
- "name": "Rendimentos e ganhos em subsidi\u00e1rias, associadas e empr",
- "root_type": "Income"
- },
- {
- "name": "Recupera\u00e7\u00e3o de d\u00edvidas a receber",
- "root_type": "Income"
- },
- {
- "name": "Descontos de pronto pagamento obtidos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Sinistros",
- "root_type": "Income"
- },
- {
- "name": "Sobras",
- "root_type": "Income"
- },
- {
- "name": "Outros ganhos",
- "root_type": "Income"
- }
- ],
- "name": "Ganhos em invent\u00e1rios",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Correc\u00e7\u00f5es relativas a per\u00edodos anteriores",
- "root_type": "Income"
- },
- {
- "name": "Ganhos em outros instrumentos financeiros",
- "root_type": "Income"
- },
- {
- "name": "Restitui\u00e7\u00e3o de impostos",
- "root_type": "Income"
- },
- {
- "name": "Outros n\u00e3o especificados",
- "root_type": "Income"
- },
- {
- "name": "Excesso da estimativa para impostos",
- "root_type": "Income"
- },
- {
- "name": "Imputa\u00e7\u00e3o de subs\u00eddios para investimentos",
- "root_type": "Income"
- }
- ],
- "name": "Outros",
- "root_type": "Income"
- }
- ],
- "name": "Outros rendimentos e ganhos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Em activos fixos tang\u00edveis",
- "root_type": "Income"
- },
- {
- "name": "Em propriedades de investimento",
- "root_type": "Income"
- },
- {
- "name": "Em activos intang\u00edveis",
- "root_type": "Income"
- },
- {
- "name": "Em investimentos em curso",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Outros devedores",
- "root_type": "Income"
- },
- {
- "name": "Clientes",
- "root_type": "Income"
- }
- ],
- "name": "Em d\u00edvidas a receber",
- "root_type": "Income"
- },
- {
- "name": "Em invent\u00e1rios",
- "root_type": "Income"
- },
- {
- "name": "Em investimentos financeiros",
- "root_type": "Income"
- },
- {
- "name": "Em activos n\u00e3o correntes detidos para venda",
- "root_type": "Income"
- }
- ],
- "name": "De perdas por imparidade",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Activos intang\u00edveis",
- "root_type": "Income"
- },
- {
- "name": "Activos fixos tang\u00edveis",
- "root_type": "Income"
- },
- {
- "name": "Propriedades de investimento",
- "root_type": "Income"
- }
- ],
- "name": "De deprecia\u00e7\u00f5es e de amortiza\u00e7\u00f5es",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Impostos",
- "root_type": "Income"
- },
- {
- "name": "Acidentes no trabalho e doen\u00e7as profissionais",
- "root_type": "Income"
- },
- {
- "name": "Outras provis\u00f5es",
- "root_type": "Income"
- },
- {
- "name": "Processos judiciais em curso",
- "root_type": "Income"
- },
- {
- "name": "Garantias a clientes",
- "root_type": "Income"
- },
- {
- "name": "Reestrutura\u00e7\u00e3o",
- "root_type": "Income"
- },
- {
- "name": "Contratos onerosos",
- "root_type": "Income"
- },
- {
- "name": "Mat\u00e9rias ambientais",
- "root_type": "Income"
- }
- ],
- "name": "De provis\u00f5es",
- "root_type": "Income"
- }
- ],
- "name": "Revers\u00f5es",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Em activos biol\u00f3gicos",
- "root_type": "Income"
- },
- {
- "name": "Em investimentos financeiros",
- "root_type": "Income"
- },
- {
- "name": "Em propriedades de investimento",
- "root_type": "Income"
- },
- {
- "name": "Em instrumentos financeiros",
- "root_type": "Income"
- }
- ],
- "name": "Ganhos por aumentos de justo valor",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Mercadoria",
- "root_type": "Income"
- },
- {
- "name": "Activos biol\u00f3gicos",
- "root_type": "Income"
- },
- {
- "name": "Produtos acabados e interm\u00e9dios",
- "root_type": "Income"
- },
- {
- "name": "Subprodutos, desperd\u00edcios, res\u00edduos e refugos",
- "root_type": "Income"
- },
- {
- "name": "Descontos e abatimentos em vendas",
- "root_type": "Income"
- },
- {
- "name": "Iva das vendas com imposto inclu\u00eddo",
- "root_type": "Income"
- },
- {
- "name": "Devolu\u00e7\u00f5es de vendas",
- "root_type": "Income"
- }
- ],
- "name": "Vendas",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Servi\u00e7os secund\u00e1rios",
- "root_type": "Income"
- },
- {
- "name": "Iva dos servi\u00e7os com imposto inclu\u00eddo",
- "root_type": "Income"
- },
- {
- "name": "Servi\u00e7o a",
- "root_type": "Income"
- },
- {
- "name": "Servi\u00e7o b",
- "root_type": "Income"
- },
- {
- "name": "Descontos e abatimentos",
- "root_type": "Income"
- }
- ],
- "name": "Presta\u00e7\u00f5es de servi\u00e7os",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Activos biol\u00f3gicos",
- "root_type": "Income"
- },
- {
- "name": "Subprodutos, desperd\u00edcios, res\u00edduos e refugos",
- "root_type": "Income"
- },
- {
- "name": "Produtos e trabalhos em curso",
- "root_type": "Income"
- },
- {
- "name": "Produtos acabados e interm\u00e9dios",
- "root_type": "Income"
- }
- ],
- "name": "Varia\u00e7\u00f5es nos invent\u00e1rios da produ\u00e7\u00e3o",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Activos por gastos diferidos",
- "root_type": "Income"
- },
- {
- "name": "Activos intang\u00edveis",
- "root_type": "Income"
- },
- {
- "name": "Activos fixos tang\u00edveis",
- "root_type": "Income"
- },
- {
- "name": "Propriedades de investimento",
- "root_type": "Income"
- }
- ],
- "name": "Trabalhos para a pr\u00f3pria entidade",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Outras",
- "root_type": "Income"
- },
- {
- "name": "De subsidi\u00e1rias",
- "root_type": "Income"
- },
- {
- "name": "De associadas e empreendimentos conjuntos",
- "root_type": "Income"
- },
- {
- "name": "De aplica\u00e7\u00f5es de meios financeiros l\u00edquidos",
- "root_type": "Income"
- }
- ],
- "name": "Dividendos obtidos",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "De outras aplica\u00e7\u00f5es de meios financeiros l\u00edquidos",
- "root_type": "Income"
- },
- {
- "name": "De financiamentos concedidos a associadas e emp. conjun",
- "root_type": "Income"
- },
- {
- "name": "De dep\u00f3sitos",
- "root_type": "Income"
- },
- {
- "name": "De outros financiamentos obtidos",
- "root_type": "Income"
- },
- {
- "name": "De financiamentos concedidos a subsidi\u00e1rias",
- "root_type": "Income"
- },
- {
- "name": "De financiamentos obtidos",
- "root_type": "Income"
- }
- ],
- "name": "Juros obtidos",
- "root_type": "Income"
- },
- {
- "name": "Outros rendimentos similares",
- "root_type": "Income"
- }
- ],
- "name": "Juros, dividendos e outros rendimentos similares",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Subs\u00eddios do estado e outros entes p\u00fablicos",
- "root_type": "Income"
- },
- {
- "name": "Subs\u00eddios de outras entidades",
- "root_type": "Income"
- }
- ],
- "name": "Subs\u00eddios \u00e0 explora\u00e7\u00e3o",
- "root_type": "Income"
- }
- ],
- "name": "Rendimentos"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Lucros dispon\u00edveis",
- "root_type": "Liability"
- },
- {
- "name": "Empr\u00e9stimos concedidos empresa m\u00e3e",
- "root_type": "Liability"
- },
- {
- "name": "Accionistas c. subscri\u00e7\u00e3o",
- "root_type": "Liability"
- },
- {
- "name": "Quotas n\u00e3o liberadas",
- "root_type": "Liability"
- },
- {
- "name": "Adiantamentos por conta de lucros",
- "root_type": "Liability"
- },
- {
- "name": "Resultados atribu\u00eddos",
- "root_type": "Liability"
- },
- {
- "name": "Outras opera\u00e7\u00f5es",
- "root_type": "Liability"
- },
- {
- "name": "Perdas por imparidade acumuladas",
- "root_type": "Liability"
- }
- ],
- "name": "Accionistas/s\u00f3cios",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Tributos das autarquias locais",
- "root_type": "Liability"
- },
- {
- "name": "Outras tributa\u00e7\u00f5es",
- "root_type": "Liability"
- },
- {
- "name": "Reten\u00e7\u00e3o de impostos sobre rendimentos",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Iva a recuperar",
- "root_type": "Liability"
- },
- {
- "name": "Iva apuramento",
- "root_type": "Liability"
- },
- {
- "name": "Iva liquida\u00e7\u00f5es oficiosas",
- "root_type": "Liability"
- },
- {
- "name": "Iva reembolsos pedidos",
- "root_type": "Liability"
- },
- {
- "name": "Iva dedut\u00edvel",
- "root_type": "Liability"
- },
- {
- "name": "Iva suportado",
- "root_type": "Liability"
- },
- {
- "name": "Iva a pagar",
- "root_type": "Liability"
- },
- {
- "name": "Iva regulariza\u00e7\u00f5es",
- "root_type": "Liability"
- },
- {
- "name": "Iva liquidado",
- "root_type": "Liability"
- }
- ],
- "name": "Imposto sobre o valor acrescentado",
- "root_type": "Liability"
- },
- {
- "name": "Imposto sobre o rendimento",
- "root_type": "Liability"
- },
- {
- "name": "Outros impostos",
- "root_type": "Liability"
- },
- {
- "name": "Contribui\u00e7\u00f5es para a seguran\u00e7a social",
- "root_type": "Liability"
- }
- ],
- "name": "Estado e outros entes p\u00fablicos",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Acidentes de trabalho e doen\u00e7as profissionais",
- "root_type": "Liability"
- },
- {
- "name": "Impostos",
- "root_type": "Liability"
- },
- {
- "name": "Contratos onerosos",
- "root_type": "Liability"
- },
- {
- "name": "Processos judiciais em curso",
- "root_type": "Liability"
- },
- {
- "name": "Outras provis\u00f5es",
- "root_type": "Liability"
- },
- {
- "name": "Garantias a clientes",
- "root_type": "Liability"
- },
- {
- "name": "Mat\u00e9rias ambientais",
- "root_type": "Liability"
- },
- {
- "name": "Reestrutura\u00e7\u00e3o",
- "root_type": "Liability"
- }
- ],
- "name": "Provis\u00f5es",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Rendimentos a reconhecer",
- "root_type": "Liability"
- },
- {
- "name": "Gastos a reconhecer",
- "root_type": "Liability"
- }
- ],
- "name": "Diferimentos",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Adiantamentos de clientes"
- },
- {
- "children": [
- {
- "name": "Clientes empresas associadas"
- },
- {
- "name": "Clientes gerais"
- },
- {
- "name": "Clientes empresas subsidi\u00e1rias"
- },
- {
- "name": "Clientes empresa m\u00e3e"
- },
- {
- "name": "Clientes empreendimentos conjuntos"
- },
- {
- "name": "Clientes outras partes relacionadas"
- }
- ],
- "name": "Clientes c/c"
- },
- {
- "name": "Perdas por imparidade acumuladas"
- },
- {
- "children": [
- {
- "name": "Clientes gerais"
- },
- {
- "name": "Clientes empresa m\u00e3e"
- },
- {
- "name": "Clientes empresas subsidi\u00e1rias"
- },
- {
- "name": "Clientes outras partes relacionadas"
- },
- {
- "name": "Clientes empresas associadas"
- },
- {
- "name": "Clientes empreendimentos conjuntos"
- }
- ],
- "name": "Clientes t\u00edtulos a receber"
- }
- ],
- "name": "Clientes"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Com o pessoal"
- },
- {
- "name": "Com os \u00f3rg\u00e3os sociais"
- }
- ],
- "name": "Outras opera\u00e7\u00f5es"
- },
- {
- "children": [
- {
- "name": "Aos \u00f3rg\u00e3os sociais"
- },
- {
- "name": "Ao pessoal"
- }
- ],
- "name": "Adiantamentos"
- },
- {
- "children": [
- {
- "name": "Ao pessoal"
- },
- {
- "name": "Aos \u00f3rg\u00e3os sociais"
- }
- ],
- "name": "Remunera\u00e7\u00f5es a pagar"
- },
- {
- "children": [
- {
- "name": "Do pessoal"
- },
- {
- "name": "Dos \u00f3rg\u00e3os sociais"
- }
- ],
- "name": "Cau\u00e7\u00f5es"
- },
- {
- "name": "Perdas por imparidade acumuladas"
- }
- ],
- "name": "Pessoal"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Fornecedores gerais"
- },
- {
- "name": "Fornecedores empresas subsidi\u00e1rias"
- },
- {
- "name": "Fornecedores outras partes relacionadas"
- },
- {
- "name": "Fornecedores empreendimentos conjuntos"
- },
- {
- "name": "Fornecedores empresa m\u00e3e"
- },
- {
- "name": "Fornecedores empresas associadas"
- }
- ],
- "name": "Fornecedores c/c"
- },
- {
- "name": "Adiantamentos a fornecedores"
- },
- {
- "name": "Perdas por imparidade acumuladas"
- },
- {
- "name": "Facturas em recep\u00e7\u00e3o e confer\u00eancia"
- },
- {
- "children": [
- {
- "name": "Fornecedores outras partes relacionadas"
- },
- {
- "name": "Fornecedores empreendimentos conjuntos"
- },
- {
- "name": "Fornecedores empresas subsidi\u00e1rias"
- },
- {
- "name": "Fornecedores empresa m\u00e3e"
- },
- {
- "name": "Fornecedores gerais"
- },
- {
- "name": "Fornecedores empresas associadas"
- }
- ],
- "name": "Fornecedores t\u00edtulos a pagar"
- }
- ],
- "name": "Fornecedores"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Empr\u00e9stimos banc\u00e1rios",
- "root_type": "Liability"
- },
- {
- "name": "Loca\u00e7\u00f5es financeiras",
- "root_type": "Liability"
- },
- {
- "name": "Descobertos banc\u00e1rios",
- "root_type": "Liability"
- }
- ],
- "name": "Institui\u00e7\u00f5es de cr\u00e9dito e sociedades financeiras",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Outros participantes suprimentos e outros m\u00fatuos",
- "root_type": "Liability"
- },
- {
- "name": "Empresa m\u00e3e suprimentos e outros m\u00fatuos",
- "root_type": "Liability"
- }
- ],
- "name": "Participantes de capital",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Empr\u00e9stimos por obriga\u00e7\u00f5es",
- "root_type": "Liability"
- }
- ],
- "name": "Mercado de valores mobili\u00e1rios",
- "root_type": "Liability"
- },
- {
- "name": "Outros financiadores",
- "root_type": "Liability"
- },
- {
- "name": "Subsidi\u00e1rias, associadas e empreendimentos conjuntos",
- "root_type": "Liability"
- }
- ],
- "name": "Financiamentos obtidos",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Outros devedores e credores",
- "root_type": "Liability"
- },
- {
- "name": "Perdas por imparidade acumuladas",
- "root_type": "Liability"
- },
- {
- "name": "Credores por subscri\u00e7\u00f5es n\u00e3o liberadas",
- "root_type": "Liability"
- },
- {
- "name": "Benef\u00edcios p\u00f3s emprego",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Adiantamentos a fornecedores de investimentos",
- "root_type": "Liability"
- },
- {
- "name": "Facturas em recep\u00e7\u00e3o e confer\u00eancia",
- "root_type": "Liability"
- },
- {
- "name": "Fornecedores de investimentos contas gerais",
- "root_type": "Liability"
- }
- ],
- "name": "Fornecedores de investimentos",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Credores por acr\u00e9scimos de gastos",
- "root_type": "Liability"
- },
- {
- "name": "Devedores por acr\u00e9scimo de rendimentos",
- "root_type": "Liability"
- }
- ],
- "name": "Devedores e credores por acr\u00e9scimos",
- "root_type": "Liability"
- },
- {
- "name": "Adiantamentos por conta de vendas",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Activos por impostos diferidos",
- "root_type": "Liability"
- },
- {
- "name": "Passivos por impostos diferidos",
- "root_type": "Liability"
- }
- ],
- "name": "Impostos diferidos",
- "root_type": "Liability"
- }
- ],
- "name": "Outras contas a receber e a pagar",
- "root_type": "Liability"
- }
- ],
- "name": "Contas a receber e a pagar"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Antes de imposto sobre o rendimento",
- "root_type": "Liability"
- },
- {
- "name": "Impostos diferidos",
- "root_type": "Liability"
- }
- ],
- "name": "Reavalia\u00e7\u00f5es decorrentes de diplomas legais",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Impostos diferidos",
- "root_type": "Liability"
- },
- {
- "name": "Antes de imposto sobre o rendimento",
- "root_type": "Liability"
- }
- ],
- "name": "Outros excedentes",
- "root_type": "Liability"
- }
- ],
- "name": "Excedentes de revalor. de activos fixos tang\u00edveis e int",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Doa\u00e7\u00f5es",
- "root_type": "Liability"
- },
- {
- "name": "Ajustamentos por impostos diferidos",
- "root_type": "Liability"
- },
- {
- "name": "Subs\u00eddios",
- "root_type": "Liability"
- },
- {
- "name": "Outras",
- "root_type": "Liability"
- },
- {
- "name": "Diferen\u00e7as de convers\u00e3o de demonstra\u00e7\u00f5es financeiras",
- "root_type": "Liability"
- }
- ],
- "name": "Outras varia\u00e7\u00f5es no capital pr\u00f3prio",
- "root_type": "Liability"
- },
- {
- "name": "Outros instrumentos de capital pr\u00f3prio",
- "root_type": "Liability"
- },
- {
- "name": "Resultados transitados",
- "root_type": "Liability"
- },
- {
- "name": "Capital",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Outras reservas",
- "root_type": "Liability"
- },
- {
- "name": "Reservas legais",
- "root_type": "Liability"
- }
- ],
- "name": "Reservas",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Lucros n\u00e3o atribu\u00eddos",
- "root_type": "Liability"
- },
- {
- "name": "Decorrentes de outras varia\u00e7\u00f5es nos capitais pr\u00f3prios d",
- "root_type": "Liability"
- },
- {
- "name": "Ajustamentos de transi\u00e7\u00e3o",
- "root_type": "Liability"
- }
- ],
- "name": "Relacionados com o m\u00e9todo da equival\u00eancia patrimonial",
- "root_type": "Liability"
- },
- {
- "name": "Outros",
- "root_type": "Liability"
- }
- ],
- "name": "Ajustamentos em activos financeiros",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Descontos e pr\u00e9mios",
- "root_type": "Liability"
- },
- {
- "name": "Valor nominal",
- "root_type": "Liability"
- }
- ],
- "name": "Ac\u00e7\u00f5es (quotas) pr\u00f3prias",
- "root_type": "Liability"
- },
- {
- "name": "Pr\u00e9mios de emiss\u00e3o",
- "root_type": "Liability"
- }
- ],
- "name": "Capital, reservas e resultados transitados"
- }
- ],
- "name": "SNC Portugal"
- }
-}
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/charts/ro_romania_chart_template.json b/erpnext/setup/doctype/company/charts/ro_romania_chart_template.json
deleted file mode 100644
index d8f8463..0000000
--- a/erpnext/setup/doctype/company/charts/ro_romania_chart_template.json
+++ /dev/null
@@ -1,9881 +0,0 @@
-{
- "name": "Romania - Chart of Accounts",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Venituri din sconturi obtinute",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Venituri din actiuni detinute la entitatile afiliate",
- "root_type": "Income"
- },
- {
- "name": "Revenus sur autres formes de participation ",
- "root_type": "Income"
- },
- {
- "name": "Revenus des cr\u00e9ances rattach\u00e9es \u00e0 des participations",
- "root_type": "Income"
- },
- {
- "name": "Venituri din interese de participare",
- "root_type": "Income"
- }
- ],
- "name": "Venituri din imobilizari financiare"
- },
- {
- "children": [
- {
- "name": "Revenus des titres immobilis\u00e9s",
- "root_type": "Income"
- },
- {
- "name": "Revenus des pr\u00eats",
- "root_type": "Income"
- },
- {
- "name": "Revenus des cr\u00e9ances immobilis\u00e9es",
- "root_type": "Income"
- }
- ],
- "name": "Venituri din investitii financiare pe termen scurt",
- "root_type": "Income"
- },
- {
- "name": "Alte venituri financiare",
- "root_type": "Income"
- },
- {
- "name": "Venituri din diferente de curs valutar",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Revenus des cr\u00e9ances diverses",
- "root_type": "Income"
- },
- {
- "name": "Revenus des cr\u00e9ances commerciales ",
- "root_type": "Income"
- }
- ],
- "name": "Venituri din creante imobilizate",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Venituri din imobilizari financiare cedate",
- "root_type": "Income"
- },
- {
- "name": "Castiguri din investitii pe termen scurt cedate",
- "root_type": "Income"
- }
- ],
- "name": "Venituri din investitii financiare cedate"
- },
- {
- "name": "Venituri din dobanzi",
- "root_type": "Income"
- }
- ],
- "name": "VENITURI FINANCIARE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Venituri din subventii de exploatare pentru alte cheltuieli externe",
- "root_type": "Income"
- },
- {
- "name": "Venituri din subventii de exploatare aferente altor venituri",
- "root_type": "Income"
- },
- {
- "name": "Venituri din subventii de exploatare pentru asigurari si protectie sociala",
- "root_type": "Income"
- },
- {
- "name": "Venituri din subventii de exploatare pentru dobanda datorata",
- "root_type": "Income"
- },
- {
- "name": "Venituri din subventii de exploatare pentru materii prime si materiale consumabile ",
- "root_type": "Income"
- },
- {
- "name": "Venituri din subventii de exploatare pentru alte cheltuieli de exploatare",
- "root_type": "Income"
- },
- {
- "name": "Venituri din subventii de exploatare aferente cifrei de afaceri",
- "root_type": "Income"
- },
- {
- "name": "Venituri din subventii de exploatare pentru plata personalului",
- "root_type": "Income"
- }
- ],
- "name": "Venituri din subventii de exploatare"
- }
- ],
- "name": "VENITURI DIN SUBVENTII DE EXPLOATARE"
- }
- ],
- "name": "CONTURI DE VENITURI"
- },
- {
- "name": "CONTURI DE CHELTUIELI"
- }
- ],
- "name": "Conturile de venituri si cheltuieli"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Diferente de pret la materii prime si materiale"
- },
- {
- "name": "Materiale de natura obiectelor de inventar"
- },
- {
- "children": [
- {
- "name": "Seminte si materiale de plantat"
- },
- {
- "name": "Combustibili"
- },
- {
- "name": "Materiale auxiliare"
- },
- {
- "name": "Furaje"
- },
- {
- "name": "Alte materiale consumabile"
- },
- {
- "name": "Materiale pentru ambalat"
- },
- {
- "name": "Piese de schimb"
- }
- ],
- "name": "Materiale consumabile"
- },
- {
- "name": "Materii prime"
- }
- ],
- "name": "STOCURI DE MATERII PRIME SI MATERIALE"
- }
- ],
- "name": "CONTURI DE STOCURI SI PRODUCTIE IN CURS DE EXECUTIE"
- },
- {
- "name": "CONTURI DE IMOBILIZARI"
- },
- {
- "name": "CONTURI DE TREZORERIE"
- },
- {
- "name": "Conturi de capitaluri"
- },
- {
- "name": "CONTURI DE TERTI"
- }
- ],
- "name": "Conturi de bilant"
- }
- ],
- "name": "Conturi financiare"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Decontari privind interesele de participare"
- },
- {
- "name": "OP\u00c9RATIONS AVEC LES AUTRES ORGANISMES INTERNATIONAUX"
- },
- {
- "children": [
- {
- "name": "Provisions pour garanties donn\u00e9es aux clients"
- },
- {
- "name": "Provisions pour amendes, doubles droits et p\u00e9nalit\u00e9s"
- },
- {
- "name": "Autres provisions pour risques et charges"
- },
- {
- "name": "Provisions pour pertes de change"
- },
- {
- "name": "Provisions pour imp\u00f4ts"
- },
- {
- "name": "Provisions pour litiges"
- }
- ],
- "name": "Autres provisions pour risques et charges"
- },
- {
- "children": [
- {
- "name": "Dobanzi aferente decontarilor intre entitatile afiliate"
- },
- {
- "name": "Decontari privind interesele de participare"
- },
- {
- "name": "Dobanzi aferente decontarilor privind interesele de participare"
- },
- {
- "name": "Decontari intre entitatile afiliate"
- }
- ],
- "name": "OP\u00c9RATIONS AVEC LES ORGANISMES AFRICAINS"
- },
- {
- "name": "Dividende de plata"
- },
- {
- "children": [
- {
- "name": "Actionari/asociati dobanzi la conturi curente"
- },
- {
- "name": "Actionari/asociati - conturi curente"
- }
- ],
- "name": "Sume datorate actionarilor/asociatilor"
- },
- {
- "children": [
- {
- "name": "Organismes internationaux, subventions \u00e0 recevoir"
- },
- {
- "name": "Organismes internationaux, fonds de dotation \u00e0 recevoir"
- },
- {
- "name": "Int\u00e9r\u00eats courus"
- }
- ],
- "name": "ORGANISMES INTERNATIONAUX, FONDS DE DOTATION ET SUBVENTIONS \u00c0 RECEVOIR"
- },
- {
- "children": [
- {
- "name": "Actionnaires d\u00e9faillants"
- },
- {
- "name": "Associ\u00e9s - Versements re\u00e7us sur augmentation de capital"
- },
- {
- "children": [
- {
- "name": "Apports en num\u00e9raire"
- },
- {
- "name": "Apports en nature"
- }
- ],
- "name": "Associ\u00e9s - Comptes d'apport en soci\u00e9t\u00e9"
- },
- {
- "name": "Associ\u00e9s - Capital \u00e0 rembourser"
- },
- {
- "name": "Associ\u00e9s - Versements anticip\u00e9s"
- },
- {
- "children": [
- {
- "name": "Associ\u00e9s - Capital appel\u00e9, non vers\u00e9"
- },
- {
- "name": "Actionnaires - Capital souscrit et appel\u00e9, non vers\u00e9"
- }
- ],
- "name": "Apporteurs - Capital appel\u00e9, non vers\u00e9"
- }
- ],
- "name": "Decontari cu actionarii/asociatii privind capitalul"
- }
- ],
- "name": "ORGANISMES INTERNATIONAUX"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Autres repr\u00e9sentants du personnel"
- },
- {
- "name": "D\u00e9l\u00e9gu\u00e9s du personnel"
- },
- {
- "name": "Syndicats et Comit\u00e9s d'entreprises, d'\u00c9tablissement"
- }
- ],
- "name": "REPR\u00c9SENTANTS DU PERSONNEL"
- },
- {
- "children": [
- {
- "name": "Alte creante in legatura cu personalul"
- },
- {
- "name": "Produits \u00e0 recevoir"
- },
- {
- "name": "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer"
- },
- {
- "name": "Dettes provisionn\u00e9es pour participation des salari\u00e9s aux r\u00e9sultats",
- "root_type": "Liability"
- },
- {
- "name": "Autres Charges \u00e0 payer"
- }
- ],
- "name": "PERSONNEL, CHARGES \u00c0 PAYER ET PRODUITS \u00c0 RECEVOIR"
- },
- {
- "name": "PERSONNEL \u2013 D\u00c9P\u00d4TS"
- },
- {
- "children": [
- {
- "name": "R\u00e9serve sp\u00e9ciale",
- "root_type": "Liability"
- },
- {
- "name": "Organismes sociaux rattach\u00e9s \u00e0 l'entreprise"
- },
- {
- "name": "Assistance m\u00e9dicale"
- },
- {
- "name": "Allocations familiales"
- },
- {
- "name": "Autres oeuvres sociales internes"
- }
- ],
- "name": "PERSONNEL, OEUVRES SOCIALES INTERNES"
- },
- {
- "name": "PERSONNEL, R\u00c9MUN\u00c9RATIONS DUES"
- },
- {
- "children": [
- {
- "name": "Personnel, acomptes"
- },
- {
- "name": "Personnel, avances"
- },
- {
- "name": "Frais avanc\u00e9s et fournitures au personnel"
- }
- ],
- "name": "PERSONNEL, AVANCES ET ACOMPTES"
- },
- {
- "name": "PERSONNEL, PARTICIPATION AUX B\u00c9N\u00c9FICES"
- },
- {
- "children": [
- {
- "name": "Personnel, saisies-arr\u00eats"
- },
- {
- "name": "Personnel, avis \u00e0 tiers d\u00e9tenteur"
- },
- {
- "name": "Personnel, oppositions"
- }
- ],
- "name": "PERSONNEL, OPPOSITIONS, SAISIES-ARR\u00caTS"
- }
- ],
- "name": "PERSONNEL"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cr\u00e9ances litigieuses"
- },
- {
- "name": "Cr\u00e9ances douteuses"
- }
- ],
- "name": "CR\u00c9ANCES CLIENTS LITIGIEUSES OU DOUTEUSES"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances en compte"
- },
- {
- "name": "Effets \u00e0 recevoir"
- }
- ],
- "name": "CR\u00c9ANCES SUR CESSIONS D'IMMOBILISATIONS"
- },
- {
- "name": "Clients et comptes rattach\u00e9s "
- },
- {
- "name": "Efecte de primit de la clienti"
- },
- {
- "children": [
- {
- "name": "Clients - Groupe"
- },
- {
- "name": "Clients, \u00c9tat et Collectivit\u00e9s publiques"
- },
- {
- "name": "Clients"
- },
- {
- "name": "Clients, d\u00e9gr\u00e8vement de Taxes sur la Valeur Ajout\u00e9e (T.V.A.)"
- },
- {
- "name": "Clients, organismes internationaux"
- },
- {
- "name": "Clients - Ventes de biens ou de prestations de services"
- },
- {
- "name": "Clienti"
- },
- {
- "name": "Client, retenues de garantie"
- }
- ],
- "name": "CLIENTS"
- },
- {
- "children": [
- {
- "name": "Clients, factures \u00e0 \u00e9tablir"
- },
- {
- "name": "Clients - Int\u00e9r\u00eats courus"
- },
- {
- "name": "Clients, int\u00e9r\u00eats courus"
- }
- ],
- "name": "CLIENTS, PRODUITS \u00c0 RECEVOIR"
- },
- {
- "name": "CLIENTS, \u00c9FFETS ESCOMPT\u00c9S NON \u00c9CHUS"
- },
- {
- "children": [
- {
- "name": "\u00c9tat et Collectivit\u00e9s publiques, Effets \u00e0 recevoir"
- },
- {
- "name": "Organismes Internationaux, Effets \u00e0 recevoir"
- },
- {
- "name": "Clients - Groupe, Effets \u00e0 recevoir"
- },
- {
- "name": "Clients, Effets \u00e0 recevoir"
- }
- ],
- "name": "CLIENTS, \u00c9FFETS \u00c0 RECEVOIR EN PORTEFEUILLE"
- },
- {
- "children": [
- {
- "name": "Clients - Groupe, avances et acomptes re\u00e7us"
- },
- {
- "name": "Clients, avances et acomptes re\u00e7us"
- },
- {
- "name": "Clients - Autres avoirs ",
- "root_type": "Asset"
- },
- {
- "name": "Clients - Dettes pour emballages et mat\u00e9riels consign\u00e9s ",
- "root_type": "Asset"
- },
- {
- "name": "Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s"
- },
- {
- "name": "Rabais, Remises, Ristournes et autres avoirs \u00e0 accorder"
- }
- ],
- "name": "CLIENTS CR\u00c9DITEURS"
- }
- ],
- "name": "CLIENTS ET COMPTES RATTACH\u00c9S"
- },
- {
- "children": [
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES FOURNISSEURS"
- },
- {
- "children": [
- {
- "name": "Autres comptes d\u00e9biteurs"
- },
- {
- "name": "Associ\u00e9s, comptes courants"
- },
- {
- "name": "Associ\u00e9s, op\u00e9rations faites en commun"
- },
- {
- "name": "Groupe, comptes courants"
- },
- {
- "name": "Cr\u00e9ances sur cessions de valeurs mobili\u00e8res de placement"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES ASSOCI\u00c9S ET GROUPE"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES D\u00c9BITEURS DIVERS"
- },
- {
- "children": [
- {
- "name": "Sur op\u00e9rations H.A.O."
- },
- {
- "name": "Sur op\u00e9rations d'exploitation"
- }
- ],
- "name": "RISQUES PROVISIONN\u00c9S"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances sur cessions d'immobilisations"
- },
- {
- "name": "Cr\u00e9ances sur cessions de titres de placement"
- },
- {
- "name": "Autres cr\u00e9ances H.A.O."
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES DE CR\u00c9ANCES H.A.O."
- },
- {
- "children": [
- {
- "name": "Op\u00e9rations faites en commun et en GIE",
- "root_type": "Liability"
- },
- {
- "name": "Comptes du groupe",
- "root_type": "Liability"
- },
- {
- "name": "Comptes courants des associ\u00e9s",
- "root_type": "Liability"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES ORGANISMES INTERNATIONAUX"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES \u00c9TAT ET COLLECTIVIT\u00c9S PUBLIQUES"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES ORGANISMES SOCIAUX"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES PERSONNEL"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances douteuses"
- },
- {
- "name": "Cr\u00e9ances litigieuses"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES CLIENTS"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS ET RISQUES PROVISIONN\u00c9S (TIERS)"
- },
- {
- "children": [
- {
- "name": "DETTES SUR ACQUISITION DE TITRES DE PLACEMENT"
- },
- {
- "name": "Quotas d'\u00e9mission allou\u00e9s par l'\u00c9tat"
- },
- {
- "name": "AUTRES DETTES HORS ACTIVITES ORDINAIRES (H.A.O.)"
- },
- {
- "children": [
- {
- "name": "Charges",
- "root_type": "Liability"
- },
- {
- "name": "Produits"
- }
- ],
- "name": "AUTRES CR\u00c9ANCES HORS ACTIVIT\u00c9S ORDINAIRES (H.A.O.)"
- },
- {
- "name": "CR\u00c9ANCES SUR CESSIONS DE TITRES DE PLACEMENT"
- },
- {
- "name": "Produits constat\u00e9s d'avance",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Frais d'\u00e9mission des emprunts"
- },
- {
- "name": "Factures non parvenues"
- },
- {
- "name": "Retenues de garantie"
- },
- {
- "name": "Immobilisations corporelles"
- },
- {
- "name": "Immobilisations incorporelles"
- }
- ],
- "name": "FOURNISSEURS D'INVESTISSEMENTS"
- },
- {
- "name": "FOURNISSEURS D'INVESTISSEMENTS, EFFETS \u00c0 PAYER"
- },
- {
- "children": [
- {
- "name": "Effets \u00e0 recevoir"
- },
- {
- "name": "En compte"
- },
- {
- "name": "Retenues de garantie"
- },
- {
- "name": "Factures \u00e0 \u00e9tablir"
- }
- ],
- "name": "CR\u00c9ANCES SUR CESSIONS D'IMMOBILISATIONS"
- }
- ],
- "name": "CR\u00c9ANCES ET DETTES HORS ACTIVIT\u00c9S ORDINAIRES (HAO)"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Alte sume primite cu caracter de subventii pentru investitii"
- },
- {
- "name": "Plusuri de inventar de natura imobilizarilor"
- },
- {
- "name": "Subventii guvernamentale pentru investitii"
- },
- {
- "name": "Donatii pentru investitii"
- },
- {
- "name": "Imprumuturi nerambursabile cu caracter de subventii pentru investitii"
- }
- ],
- "name": "CR\u00c9ANCES SUR TRAVAUX NON ENCORE FACTURABLES"
- },
- {
- "children": [
- {
- "name": "Produits"
- },
- {
- "name": "Charges"
- }
- ],
- "name": "R\u00c9PARTITION P\u00c9RIODIQUE DES CHARGES ET DES PRODUITS"
- },
- {
- "children": [
- {
- "name": "Diminution des dettes",
- "root_type": "Liability"
- },
- {
- "name": "Augmentation des cr\u00e9ances",
- "root_type": "Liability"
- },
- {
- "name": "Diff\u00e9rences compens\u00e9es par couverture de change",
- "root_type": "Liability"
- }
- ],
- "name": "PRODUITS CONSTAT\u00c9S D'AVANCE"
- },
- {
- "children": [
- {
- "name": "Diff\u00e9rences compens\u00e9es par couverture de change"
- },
- {
- "name": "Diminution des cr\u00e9ances"
- },
- {
- "name": "Augmentation des dettes"
- }
- ],
- "name": "CHARGES CONSTAT\u00c9ES D'AVANCE"
- },
- {
- "children": [
- {
- "name": "D\u00e9biteurs divers"
- },
- {
- "name": "Cr\u00e9diteurs divers"
- }
- ],
- "name": "COMPTES D'ATTENTE"
- },
- {
- "children": [
- {
- "name": "Augmentation des cr\u00e9ances circulantes"
- },
- {
- "name": "Diminution des dettes circulantes"
- }
- ],
- "name": "Ecarts de conversion - passif (El\u00e9ments circulants)"
- },
- {
- "name": "Decontari din operatiuni in curs de clarificare"
- },
- {
- "children": [
- {
- "name": "Titres de participation"
- },
- {
- "name": "Titres immobilis\u00e9s"
- },
- {
- "name": "Titres de placement"
- }
- ],
- "name": "VERSEMENTS RESTANT \u00c0 EFFECTUER SUR TITRES NON LIB\u00c9R\u00c9S"
- },
- {
- "children": [
- {
- "name": "Diminution des cr\u00e9ances"
- },
- {
- "name": "Diff\u00e9rences compens\u00e9es par couverture de change"
- },
- {
- "name": "Augmentation des dettes"
- }
- ],
- "name": "\u00c9CARTS DE CONVERSION - ACTIF"
- },
- {
- "children": [
- {
- "name": "Augmentation des cr\u00e9ances"
- },
- {
- "name": "Diminution des dettes"
- },
- {
- "name": "Diff\u00e9rences compens\u00e9es par couverture de change"
- }
- ],
- "name": "\u00c9CARTS DE CONVERSION - PASSIF"
- }
- ],
- "name": "D\u00c9BITEURS ET CR\u00c9DITEURS DIVERS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Charges \u00e0 payer"
- },
- {
- "name": "Dettes sur acquisitions de titres et valeurs de placement"
- },
- {
- "name": "Divers cr\u00e9anciers"
- },
- {
- "name": "Obligations, coupons \u00e0\u00a0 payer"
- },
- {
- "name": "Obligations \u00e9chues \u00e0\u00a0 rembourser"
- },
- {
- "name": "Produits \u00e0 recevoir"
- },
- {
- "name": "Alte datorii fata de bugetul statului"
- },
- {
- "name": "Alte creante privind bugetul statului"
- }
- ],
- "name": "\u00c9TAT, CHARGES \u00c0 PAYER ET PRODUITS \u00c0 RECEVOIR"
- },
- {
- "children": [
- {
- "name": "\u00c9tat, fonds r\u00e9glement\u00e9 provisionn\u00e9"
- },
- {
- "name": "\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts"
- },
- {
- "name": "\u00c9tat, fonds de dotation \u00e0 recevoir"
- },
- {
- "name": "\u00c9tat, obligations cautionn\u00e9es"
- },
- {
- "name": "\u00c9tat, subventions d'\u00e9quilibre \u00e0 recevoir"
- },
- {
- "name": "Comptes transitoires ou d'attente - cr\u00e9diteurs"
- },
- {
- "name": "\u00c9tat, subventions d'\u00e9quipement \u00e0 recevoir"
- },
- {
- "name": "\u00c9tat, subventions d'exploitation \u00e0 recevoir"
- }
- ],
- "name": "\u00c9TAT, CR\u00c9ANCES ET DETTES DIVERSES"
- },
- {
- "children": [
- {
- "name": "Fournisseurs - retenues de garantie"
- },
- {
- "name": "Impozitul pe venit"
- },
- {
- "name": "Avances sur subventions"
- },
- {
- "name": "Fournisseurs - effets \u00e0\u00a0 payer"
- },
- {
- "name": "Impozitul pe profit"
- },
- {
- "name": "Fournisseurs - factures non parvenues"
- }
- ],
- "name": "\u00c9TAT, IMP\u00d4T SUR LES B\u00c9N\u00c9FICES"
- },
- {
- "children": [
- {
- "name": "Imp\u00f4ts et taxes recouvrables sur des obligataires"
- },
- {
- "name": "Imp\u00f4ts et taxes d'Etat"
- },
- {
- "name": "Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques"
- },
- {
- "name": "Autres imp\u00f4ts et taxes"
- },
- {
- "name": "TVA colectata"
- },
- {
- "name": "Droits de douane"
- },
- {
- "name": "Clients - dettes pour emballages et mat\u00e9riel consign\u00e9s"
- },
- {
- "name": "Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s"
- }
- ],
- "name": "\u00c9TAT, AUTRES IMP\u00d4TS ET TAXES"
- },
- {
- "children": [
- {
- "name": "\u00c9tat, cr\u00e9dit de T.V.A. \u00e0 reporter"
- },
- {
- "name": "Autres organismes sociaux"
- },
- {
- "name": "Mutuelles"
- },
- {
- "name": "Charges sociales \u00e0\u00a0 payer"
- },
- {
- "children": [
- {
- "name": "ALLOCATION FAMILIALES"
- }
- ],
- "name": "\u00c9tat, T.V.A. due"
- },
- {
- "name": "Caisses de retraite"
- }
- ],
- "name": "\u00c9TAT, T.V.A. DUE OU CR\u00c9DIT DE T.V.A."
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Etat, TVA factur\u00e9e 10%"
- },
- {
- "name": "Taxes assimil\u00e9es \u00e0 la TVA",
- "root_type": "Liability"
- },
- {
- "name": "TVA \u00e0 d\u00e9caisser",
- "root_type": "Liability"
- },
- {
- "name": "Etat, TVA factur\u00e9e 7%"
- },
- {
- "name": "Etat, TVA factur\u00e9e 20%"
- },
- {
- "name": "Etat, TVA factur\u00e9e 14%"
- }
- ],
- "name": "T.V.A. r\u00e9cup\u00e9rable sur factures non parvenues"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "TVA collect\u00e9e 5,5%",
- "root_type": "Liability"
- },
- {
- "name": "TVA collect\u00e9e 19,6%",
- "root_type": "Liability"
- },
- {
- "name": "TVA collect\u00e9e (autre taux)",
- "root_type": "Liability"
- }
- ],
- "name": "TVA collect\u00e9e"
- },
- {
- "name": "Taxes assimil\u00e9es \u00e0 la TVA",
- "root_type": "Liability"
- }
- ],
- "name": "Etat, imp\u00f4ts et taxes \u00e0\u00a0 payer"
- },
- {
- "children": [
- {
- "name": "Taxes sur le chiffre d'affaires sur factures non parvenues",
- "root_type": "Asset"
- },
- {
- "name": "Remboursement de taxes sur le chiffre d'affaires demand\u00e9",
- "root_type": "Asset"
- },
- {
- "name": "Acomptes - R\u00e9gime simplifi\u00e9 d'imposition",
- "root_type": "Asset"
- },
- {
- "name": "Taxes sur le chiffre d'affaires sur factures \u00e0 \u00e9tablir",
- "root_type": "Liability"
- },
- {
- "name": "TVA r\u00e9cup\u00e9r\u00e9e d'avance",
- "root_type": "Liability"
- },
- {
- "name": "Acomptes - R\u00e9gime du forfait",
- "root_type": "Asset"
- }
- ],
- "name": "Alte sume primite cu caracter de subventii"
- },
- {
- "name": "T.V.A. r\u00e9cup\u00e9rable sur immobilisations"
- },
- {
- "children": [
- {
- "name": "TVA transf\u00e9r\u00e9e par d'autres entreprises",
- "root_type": "Asset"
- },
- {
- "name": "TVA sur immobilisations",
- "root_type": "Asset"
- },
- {
- "name": "TVA sur autres biens et services",
- "root_type": "Asset"
- },
- {
- "name": "Taxes assimil\u00e9es \u00e0 la TVA",
- "root_type": "Asset"
- },
- {
- "name": "TVA d\u00e9ductible intracommunautaire",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9dit de TVA \u00e0 reporter",
- "root_type": "Asset"
- }
- ],
- "name": "T.V.A. transf\u00e9r\u00e9e par d'autres entreprises"
- },
- {
- "name": "T.V.A. r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges"
- },
- {
- "children": [
- {
- "name": "TVA due intracommunautaire 5,5%",
- "root_type": "Liability"
- },
- {
- "name": "TVA due intracommunautaire (autre taux)",
- "root_type": "Liability"
- },
- {
- "name": "TVA due intracommunautaire 19,6%",
- "root_type": "Liability"
- },
- {
- "name": "Etat, IR"
- },
- {
- "name": "Etat, taxe urbaine et taxe d'\u00e9dilit\u00e9"
- },
- {
- "name": "Etat, Taxe professionnelle (ex patente)"
- }
- ],
- "name": "T.V.A. r\u00e9cup\u00e9rable sur achats"
- },
- {
- "name": "T.V.A. r\u00e9cup\u00e9rable sur transport"
- }
- ],
- "name": "\u00c9TAT, T.V.A. R\u00c9CUP\u00c9RABLE"
- },
- {
- "children": [
- {
- "name": "Comptes courants des associ\u00e9s cr\u00e9diteurs"
- },
- {
- "name": "Associ\u00e9s - versements re\u00e7us sur augmentation de capital"
- },
- {
- "name": "Associ\u00e9s - capital \u00e0\u00a0 rembourser"
- },
- {
- "name": "Associ\u00e9s - dividendes \u00e0\u00a0 payer"
- },
- {
- "name": "Associ\u00e9s - op\u00e9rations faites en commun"
- },
- {
- "name": "Autres comptes d'associ\u00e9s - cr\u00e9diteurs"
- }
- ],
- "name": "\u00c9TAT, AUTRES TAXES SUR LE CHIFFRE D'AFFAIRES"
- },
- {
- "children": [
- {
- "name": "Imp\u00f4t G\u00e9n\u00e9ral sur le revenu"
- },
- {
- "name": "Imp\u00f4ts sur salaires"
- },
- {
- "name": "Contribution nationale de solidarit\u00e9"
- },
- {
- "name": "Contribution nationale"
- },
- {
- "name": "Autres imp\u00f4ts et contributions"
- }
- ],
- "name": "\u00c9TAT, IMP\u00d4TS RETENUS \u00c0 LA SOURCE"
- },
- {
- "children": [
- {
- "name": "Charges du personnel \u00e0\u00a0 payer"
- },
- {
- "name": "Personnel - autres cr\u00e9diteurs"
- },
- {
- "name": "Oppositions sur salaires"
- },
- {
- "name": "T.V.A. factur\u00e9e sur ventes"
- },
- {
- "name": "T.V.A. factur\u00e9e sur prestations de services"
- },
- {
- "name": "T.V.A. factur\u00e9e sur travaux"
- }
- ],
- "name": "\u00c9TAT, T.V.A. FACTUR\u00c9E"
- }
- ],
- "name": "\u00c9TAT ET COLLECTIVIT\u00c9S PUBLIQUES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Fournisseurs - Achats d'immobilisations"
- },
- {
- "name": "Fournisseurs d'immobilisations - Retenues de garantie"
- }
- ],
- "name": "Furnizori de imobilizari"
- },
- {
- "name": "Efecte de platit pentru imobilizari"
- },
- {
- "name": "Fournisseurs et comptes rattach\u00e9s "
- },
- {
- "children": [
- {
- "name": "Fournisseurs"
- },
- {
- "name": "Fournisseurs Groupe"
- },
- {
- "name": "Fournisseurs - Achats de biens et prestations de services"
- },
- {
- "name": "Fournisseur, retenues de garantie"
- },
- {
- "name": "Fournisseurs sous-traitants"
- }
- ],
- "name": "FOURNISSEURS, DETTES EN COMPTE"
- },
- {
- "children": [
- {
- "name": "Fournisseurs sous-traitants, Effets \u00e0 payer"
- },
- {
- "name": "Fournisseurs - Groupe, Effets \u00e0 payer"
- },
- {
- "name": "Fournisseurs, Effets \u00e0 payer"
- }
- ],
- "name": "FOURNISSEURS, EFFETS \u00c0 PAYER"
- },
- {
- "children": [
- {
- "name": "Fournisseurs sous-traitants"
- },
- {
- "name": "Fournisseurs - Groupe"
- },
- {
- "name": "Fournisseurs - Int\u00e9r\u00eats courus"
- },
- {
- "name": "Fournisseurs"
- },
- {
- "name": "Fournisseurs d'immobilisations "
- },
- {
- "name": "Fournisseurs, int\u00e9r\u00eats courus"
- }
- ],
- "name": "FOURNISSEURS, FACTURES NON PARVENUES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Fournisseurs d'exploitation",
- "root_type": "Asset"
- },
- {
- "name": "Fournisseurs d'immobilisations",
- "root_type": "Asset"
- }
- ],
- "name": "Fournisseurs - Autres avoirs"
- },
- {
- "name": "Fournisseurs cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre"
- },
- {
- "name": "Fournisseurs avances et acomptes vers\u00e9s"
- },
- {
- "name": "Rabais, Remises, Ristournes et autres avoirs \u00e0 obtenir"
- },
- {
- "name": "Fournisseurs - Cr\u00e9ances pour emballages et mat\u00e9riel \u00e0 rendre",
- "root_type": "Asset"
- },
- {
- "name": "Fournisseurs sous-traitants avances et acomptes vers\u00e9s"
- },
- {
- "name": "Fournisseurs - Groupe avances et acomptes vers\u00e9s"
- }
- ],
- "name": "FOURNISSEURS D\u00c9BITEURS"
- },
- {
- "name": "Efecte de platit"
- },
- {
- "name": "Furnizori"
- }
- ],
- "name": "FOURNISSEURS ET COMPTES RATTACH\u00c9S"
- },
- {
- "children": [
- {
- "name": "Dettes sur acquisitions de valeurs mobili\u00e8res de placement",
- "root_type": "Liability"
- },
- {
- "name": "ASSOCI\u00c9S, DIVIDENDES \u00c0 PAYER"
- },
- {
- "children": [
- {
- "name": "Produits \u00e0 recevoir"
- },
- {
- "name": "Charges \u00e0 payer",
- "root_type": "Liability"
- }
- ],
- "name": "Divers - Charges \u00e0 payer et produits \u00e0 recevoir"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats courus"
- },
- {
- "name": "Principal"
- }
- ],
- "name": "ASSOCI\u00c9S, COMPTES COURANTS"
- },
- {
- "name": "ASSOCI\u00c9S, OP\u00c9RATIONS FAITES EN COMMUN"
- },
- {
- "name": "GROUPE, COMPTES COURANTS"
- },
- {
- "name": "ACTIONNAIRES, RESTANT D\u00db SUR CAPITAL APPEL\u00c9"
- },
- {
- "children": [
- {
- "name": "Associ\u00e9s, versements re\u00e7us sur augmentation de capital"
- },
- {
- "name": "Actionnaires, capital souscrit appel\u00e9 non vers\u00e9"
- },
- {
- "name": "Associ\u00e9s, capital appel\u00e9 non vers\u00e9"
- },
- {
- "name": "Actionnaires d\u00e9faillants"
- },
- {
- "name": "Associ\u00e9s, autres apports"
- },
- {
- "name": "Associ\u00e9s, versements anticip\u00e9s"
- },
- {
- "name": "Associ\u00e9s apports en nature"
- },
- {
- "name": "Associ\u00e9s apports en num\u00e9raire"
- },
- {
- "name": "Associ\u00e9s, capital \u00e0 rembourser"
- }
- ],
- "name": "ASSOCI\u00c9S, OP\u00c9RATIONS SUR LE CAPITAL"
- }
- ],
- "name": "ASSOCI\u00c9S ET GROUPE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Autres charges \u00e0 payer"
- },
- {
- "name": "Produits \u00e0 recevoir"
- },
- {
- "name": "Charges sociales sur cong\u00e9s \u00e0 payer"
- },
- {
- "name": "Charges sociales sur gratifications \u00e0 payer"
- }
- ],
- "name": "ORGANISMES SOCIAUX, CHARGES \u00c0 PAYER ET PRODUITS \u00c0 RECEVOIR"
- },
- {
- "name": "CAISSES DE RETRAITE COMPL\u00c9MENTAIRE"
- },
- {
- "children": [
- {
- "name": "Accidents de travail"
- },
- {
- "name": "Autres cotisations sociales"
- },
- {
- "name": "Contributia angajatorilor la fondul de asigurare pentru accidente de munca si boli profesionale"
- },
- {
- "name": "Caisse de retraite obligatoire"
- },
- {
- "name": "Contributia angajatorilor la fondul pentru concedii si indemnizatii"
- },
- {
- "name": "Caisse de retraite facultative"
- },
- {
- "name": "Prestations familiales"
- }
- ],
- "name": "S\u00c9CURIT\u00c9 SOCIALE"
- },
- {
- "children": [
- {
- "name": "T.V.A. sur factures \u00e0 \u00e9tablir"
- },
- {
- "name": "T.V.A. factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame"
- },
- {
- "name": "Mutuelle"
- }
- ],
- "name": "AUTRES ORGANISMES SOCIAUX"
- },
- {
- "children": [
- {
- "name": "Contributia unitatii la fondul de garantare pentru plata creantelor salariale"
- },
- {
- "name": "Contributia unitatii la fondul de somaj"
- },
- {
- "name": "Contributia personalului la fondul de somaj"
- }
- ],
- "name": "Ajutor de somaj"
- }
- ],
- "name": "ORGANISMES SOCIAUX"
- }
- ],
- "name": "Comptes de tiers"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Emballages r\u00e9cup\u00e9rables",
- "root_type": "Asset"
- },
- {
- "name": "Mobilier",
- "root_type": "Asset"
- },
- {
- "name": "Cheptel",
- "root_type": "Asset"
- },
- {
- "name": "Mat\u00e9riel de transport",
- "root_type": "Asset"
- },
- {
- "name": "Mat\u00e9riel de bureau et mat\u00e9riel informatique ",
- "root_type": "Asset"
- },
- {
- "name": "Installations g\u00e9n\u00e9rales agencements am\u00e9nagements divers",
- "root_type": "Asset"
- }
- ],
- "name": "AUTRES DROITS ET VALEURS INCORPORELS"
- },
- {
- "name": "MARQUES"
- },
- {
- "children": [
- {
- "name": "Frais de recherche et de d\u00e9veloppement"
- },
- {
- "name": "Logiciels"
- },
- {
- "name": "Autres droits et valeurs incorporels"
- }
- ],
- "name": "IMMOBILISATIONS INCORPORELLES EN COURS"
- },
- {
- "children": [
- {
- "name": "Agencements et am\u00e9nagements du mat\u00e9riel et outillage industriels",
- "root_type": "Asset"
- },
- {
- "name": "Outillage industriel",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Sur sol d'autrui",
- "root_type": "Asset"
- },
- {
- "name": "Sur sol propre",
- "root_type": "Asset"
- }
- ],
- "name": "Installations complexes sp\u00e9cialis\u00e9es"
- },
- {
- "children": [
- {
- "name": "Sur sol propre",
- "root_type": "Asset"
- },
- {
- "name": "Sur sol d'autrui",
- "root_type": "Asset"
- }
- ],
- "name": "Installations \u00e0 caract\u00e8re sp\u00e9cifique"
- },
- {
- "name": "Mat\u00e9riel industriel",
- "root_type": "Asset"
- }
- ],
- "name": "FONDS COMMERCIAL"
- },
- {
- "children": [
- {
- "name": "Mijloace de transport"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Affect\u00e9s aux op\u00e9rations professionnelles (A, B, ...)",
- "root_type": "Asset"
- },
- {
- "name": "Affect\u00e9s aux op\u00e9rations non professionnelles (A, B, ...)",
- "root_type": "Asset"
- }
- ],
- "name": "Autres ensembles immobiliers"
- },
- {
- "name": "Ensembles immobiliers industriels (A, B, ...)",
- "root_type": "Asset"
- },
- {
- "name": "Ensembles immobiliers administratifs et commerciaux (A, B, ...)",
- "root_type": "Asset"
- }
- ],
- "name": "Echipamente tehnologice (masini, utilaje si instalatii de lucru)"
- },
- {
- "name": "Primes de remboursement des obligations"
- },
- {
- "children": [
- {
- "name": "Voies de fer",
- "root_type": "Asset"
- },
- {
- "name": "Voies d'eau",
- "root_type": "Asset"
- },
- {
- "name": "Barrages",
- "root_type": "Asset"
- },
- {
- "name": "Pistes d'a\u00e9rodromes",
- "root_type": "Asset"
- },
- {
- "name": "Voies de terre",
- "root_type": "Asset"
- }
- ],
- "name": "Ouvrages d'infrastructure"
- },
- {
- "name": "Aparate si instalatii de masurare, control si reglare"
- },
- {
- "name": "Installations g\u00e9n\u00e9rales agencements am\u00e9nagements des constructions (m\u00eame ventilation que celle du compte 2131)",
- "root_type": "Asset"
- },
- {
- "name": "Animale si plantatii"
- }
- ],
- "name": "LOGICIELS"
- },
- {
- "name": "INVESTISSEMENTS DE CR\u00c9ATION"
- },
- {
- "name": "DROIT AU BAIL"
- },
- {
- "children": [
- {
- "name": "Frais d'\u00e9mission des emprunts"
- },
- {
- "name": "Autres charges \u00e0\u00a0 r\u00e9partir"
- },
- {
- "name": "Frais d acquisition des immobilisations"
- }
- ],
- "name": "BREVETS, LICENCES, CONCESSIONS ET DROITS SIMILAIRES"
- },
- {
- "children": [
- {
- "name": "Frais de publicit\u00e9"
- },
- {
- "name": "Frais de prospection"
- },
- {
- "name": "Terenuri"
- },
- {
- "name": "Amenajari de terenuri"
- },
- {
- "name": "Frais d'augmentation du capital"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Affect\u00e9s aux op\u00e9rations non professionnelles (A, B, ...)",
- "root_type": "Asset"
- },
- {
- "name": "Affect\u00e9s aux op\u00e9rations professionnelles (A, B, ...)",
- "root_type": "Asset"
- }
- ],
- "name": "Autres ensembles immobiliers"
- },
- {
- "name": "Ensembles immobiliers administratifs et commerciaux (A, B, ...)",
- "root_type": "Asset"
- },
- {
- "name": "Ensembles immobiliers industriels (A, B, ...)",
- "root_type": "Asset"
- }
- ],
- "name": "Terrains b\u00e2tis"
- },
- {
- "children": [
- {
- "name": "Carri\u00e8res",
- "root_type": "Asset"
- }
- ],
- "name": "Frais sur op\u00e9rations de fusions, scissions et transformations"
- },
- {
- "name": "Autres frais pr\u00e9liminaires"
- }
- ],
- "name": "FRAIS DE RECHERCHE ET DE D\u00c9VELOPPEMENT"
- }
- ],
- "name": "IMMOBILISATIONS INCORPORELLES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Pistes d\u2019a\u00e9rodrome"
- },
- {
- "name": "Barrages, Digues"
- },
- {
- "name": "Voies de terre"
- },
- {
- "name": "Voies d\u2019eau"
- },
- {
- "name": "Autres"
- },
- {
- "children": [
- {
- "name": "Outillage"
- },
- {
- "name": "Mat\u00e9riel"
- }
- ],
- "name": "Voies de fer"
- }
- ],
- "name": "OUVRAGES D\u2019INFRASTRUCTURE"
- },
- {
- "children": [
- {
- "name": "Mat\u00e9riel de transport"
- },
- {
- "name": "Installations complexes sp\u00e9cialis\u00e9es sur sol propre"
- },
- {
- "name": "Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui"
- },
- {
- "name": "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui"
- },
- {
- "name": "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre"
- }
- ],
- "name": "INSTALLATIONS TECHNIQUES"
- },
- {
- "children": [
- {
- "name": "Avances et acomptes vers\u00e9s sur commandes d'immobilisations corporelles"
- },
- {
- "name": "Immobilisations corporelles en cours de mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers"
- },
- {
- "name": "Immobilisations corporelles en cours de mat\u00e9riel de transport"
- },
- {
- "name": "Immobilisations corporelles en cours des installations techniques, mat\u00e9riel et outillage"
- },
- {
- "name": "Autres immobilisations corporelles en cours"
- },
- {
- "name": "Immobilisations corporelles en cours des terrains et constructions"
- }
- ],
- "name": "B\u00c2TIMENTS ET INSTALLATIONS EN COURS"
- },
- {
- "children": [
- {
- "name": "Autres immobilisations corporelles"
- },
- {
- "name": "Terrains",
- "root_type": "Asset"
- },
- {
- "name": "Constructions",
- "root_type": "Asset"
- },
- {
- "name": "Installations techniques mat\u00e9riel et outillage industriels",
- "root_type": "Asset"
- },
- {
- "name": "Autres immobilisations corporelles",
- "root_type": "Asset"
- }
- ],
- "name": "AUTRES INSTALLATIONS ET AGENCEMENTS"
- },
- {
- "children": [
- {
- "name": "Immeubles de rapport"
- },
- {
- "name": "B\u00e2timents administratifs et commerciaux"
- },
- {
- "name": "B\u00e2timents affect\u00e9s au logement du personnel"
- },
- {
- "children": [
- {
- "name": "Autres b\u00e2timents"
- },
- {
- "name": "B\u00e2timents industriels (A,B,,,)"
- },
- {
- "name": "B\u00e2timents Administratifs et commerciaux"
- }
- ],
- "name": "B\u00e2timents industriels"
- },
- {
- "name": "B\u00e2timents agricoles"
- },
- {
- "name": "Agencements et am\u00e9nagements des constructions"
- },
- {
- "name": "Autres constructions"
- }
- ],
- "name": "B\u00c2TIMENTS INDUSTRIELS, AGRICOLES, ADMINISTRATIFS ET COMMERCIAUX SUR SOL D\u2019AUTRUI"
- },
- {
- "children": [
- {
- "name": "Autres terrains"
- },
- {
- "name": "Agencements et am\u00e9nagements de terrains"
- },
- {
- "name": "B\u00e2timents administratifs et commerciaux"
- },
- {
- "name": "B\u00e2timents agricoles"
- },
- {
- "name": "B\u00e2timents industriels"
- },
- {
- "name": "Immeubles de rapport"
- },
- {
- "name": "B\u00e2timents affect\u00e9s au logement du personnel"
- }
- ],
- "name": "B\u00c2TIMENTS INDUSTRIELS, AGRICOLES, ADMINISTRATIFS ET COMMERCIAUX SUR SOL PROPRE"
- },
- {
- "children": [
- {
- "name": "Agencements, installations et am\u00e9nagements divers (biens n'appartenant pas \u00e0\u00a0 l'entreprise)"
- },
- {
- "name": "Mat\u00e9riel de bureau"
- },
- {
- "name": "Installations g\u00e9n\u00e9rales"
- },
- {
- "name": "Mat\u00e9riel informatique"
- },
- {
- "name": "Autres"
- }
- ],
- "name": "AMENAGEMENTS DE BUREAUX"
- },
- {
- "name": "B\u00c2TIMENTS INDUSTRIELS, AGRICOLES ET COMMERCIAUX MIS EN CONCESSION"
- }
- ],
- "name": "B\u00c2TIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS"
- },
- {
- "children": [
- {
- "name": "AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS CORPORELLES"
- },
- {
- "children": [
- {
- "name": "Titres divers"
- },
- {
- "name": "Actions"
- }
- ],
- "name": "Autres titres immobilis\u00e9s"
- },
- {
- "children": [
- {
- "name": "Titres de participation"
- }
- ],
- "name": "AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS INCORPORELLES"
- }
- ],
- "name": "AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation"
- },
- {
- "name": "Avances \u00e0 des Groupements d'int\u00e9r\u00eat \u00e9conomique (G.I.E.)"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)"
- }
- ],
- "name": "CR\u00c9ANCES RATTACH\u00c9ES \u00c0 DES PARTICIPATIONS ET AVANCES \u00c0 DES G.I.E."
- },
- {
- "children": [
- {
- "name": "Pr\u00eats au personnel"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations"
- },
- {
- "name": "Titres immobilis\u00e9s"
- },
- {
- "name": "D\u00e9p\u00f4ts et cautionnements vers\u00e9s"
- },
- {
- "children": [
- {
- "name": "Sur titres immobilis\u00e9s (droits de cr\u00e9ance)",
- "root_type": "Asset"
- },
- {
- "name": "Sur d\u00e9p\u00f4ts et cautionnements",
- "root_type": "Asset"
- },
- {
- "name": "Sur pr\u00eats",
- "root_type": "Asset"
- },
- {
- "name": "Sur cr\u00e9ances diverses",
- "root_type": "Asset"
- }
- ],
- "name": "Immobilisations financi\u00e8res diverses"
- },
- {
- "name": "Cr\u00e9ances sur l'Etat"
- },
- {
- "name": "Pr\u00eats et cr\u00e9ances non commerciales"
- }
- ],
- "name": "INT\u00c9R\u00caTS COURUS"
- },
- {
- "children": [
- {
- "name": "D\u00e9p\u00f4ts pour le gaz"
- },
- {
- "name": "D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9"
- },
- {
- "name": "Cautionnements sur autres op\u00e9rations"
- },
- {
- "name": "Cautionnements sur march\u00e9s publics"
- },
- {
- "name": "D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie"
- },
- {
- "name": "D\u00e9p\u00f4ts pour l\u2019eau"
- },
- {
- "name": "D\u00e9p\u00f4ts pour loyers d\u2019avance"
- },
- {
- "name": "Autres d\u00e9p\u00f4ts et cautionnements"
- }
- ],
- "name": "D\u00c9P\u00d4TS ET CAUTIONNEMENTS VERS\u00c9S"
- },
- {
- "children": [
- {
- "name": "Parts de fonds commun de placement (F.C.P.)"
- },
- {
- "name": "Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (T.I.A.P.)"
- },
- {
- "name": "Titres participatifs"
- },
- {
- "name": "Autres titres immobilis\u00e9s"
- },
- {
- "name": "Certificats d\u2019investissement"
- }
- ],
- "name": "TITRES IMMOBILIS\u00c9S"
- },
- {
- "children": [
- {
- "name": "Pr\u00eats aux associ\u00e9s"
- },
- {
- "name": "Titres pr\u00eat\u00e9s"
- },
- {
- "name": "Autres titres",
- "root_type": "Asset"
- },
- {
- "name": "Billets de fonds"
- },
- {
- "name": "Pr\u00eats participatifs"
- },
- {
- "name": "Diminution des cr\u00e9ances immobilis\u00e9es"
- }
- ],
- "name": "PR\u00caTS ET CR\u00c9ANCES NON COMMERCIALES"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances divers hors groupe"
- },
- {
- "name": "Or et m\u00e9taux pr\u00e9cieux ()"
- },
- {
- "name": "Cr\u00e9ances diverses groupe"
- }
- ],
- "name": "IMMOBILISATIONS FINANCI\u00c8RES DIVERSES"
- },
- {
- "children": [
- {
- "name": "Retenues de garantie"
- },
- {
- "name": "Fonds r\u00e9glement\u00e9"
- },
- {
- "name": "Autres"
- }
- ],
- "name": "CR\u00c9ANCES SUR L\u2019\u00c9TAT"
- },
- {
- "children": [
- {
- "name": "Augmentation des dettes de financement"
- },
- {
- "name": "Pr\u00eats immobiliers"
- },
- {
- "name": "Pr\u00eats mobiliers et d\u2019installation"
- },
- {
- "name": "Autres pr\u00eats (frais d\u2019\u00e9tudes\u2026)"
- }
- ],
- "name": "PR\u00caTS AU PERSONNEL"
- },
- {
- "name": "Versements restant \u00e0 effectuer sur titres immobilis\u00e9s non lib\u00e9r\u00e9s",
- "root_type": "Asset"
- }
- ],
- "name": "AUTRES IMMOBLISATIONS FINANCI\u00c8RES"
- },
- {
- "children": [
- {
- "name": "PARTICIPATIONS DANS DES ORGANISMES PROFESSIONNELS"
- },
- {
- "name": "TITRES DE PARTICIPATION DANS DES SOCI\u00c9T\u00c9S CONF\u00c9RANT UNE INFLUENCE NOTABLE"
- },
- {
- "name": "Titluri puse in echivalenta"
- },
- {
- "name": "PARTS DANS DES GROUPEMENTS D\u2019INT\u00c9R\u00caT \u00c9CONOMIQUE (G.I.E.)"
- },
- {
- "children": [
- {
- "name": "Alte creante imobilizate"
- },
- {
- "name": "Dobanda aferenta creantelor legate de interesele de participare"
- },
- {
- "name": "Imprumuturi acordate pe termen lung"
- },
- {
- "name": "Dobanda aferenta imprumuturilor acordate pe termen lung"
- },
- {
- "name": "Autres cr\u00e9ances rattach\u00e9es \u00e0 des participations ",
- "root_type": "Asset"
- },
- {
- "name": "Sume datorate de entitatile afiliate"
- },
- {
- "name": "Dobanda aferenta sumelor datorate de entitatile afiliate"
- },
- {
- "name": "Creante legate de interesele de participare"
- },
- {
- "name": "Dob\u00e2nzi aferente altor creante imobilizate"
- }
- ],
- "name": "Creante imobilizate"
- },
- {
- "children": [
- {
- "name": "Actions",
- "root_type": "Asset"
- },
- {
- "name": "Autres titres",
- "root_type": "Asset"
- }
- ],
- "name": "TITRES DE PARTICIPATION DANS DES SOCI\u00c9T\u00c9S SOUS CONTR\u00d4LE EXCLUSIF"
- },
- {
- "name": "TITRES DE PARTICIPATION DANS DES SOCI\u00c9T\u00c9S SOUS CONTR\u00d4LE CONJOINT"
- },
- {
- "children": [
- {
- "name": "Principal",
- "root_type": "Asset"
- },
- {
- "name": "Int\u00e9r\u00eats courus",
- "root_type": "Asset"
- }
- ],
- "name": "AUTRES TITRES DE PARTICIPATION"
- },
- {
- "children": [
- {
- "name": "Varsaminte de efectuat pentru alte imobilizari financiare"
- },
- {
- "name": "Varsaminte de efectuat privind actiunile detinute la entitatile afiliate"
- },
- {
- "name": "Varsaminte de efectuat privind interesele de participare"
- }
- ],
- "name": "Varsaminte de efectuat pentru imobilizari financiare"
- }
- ],
- "name": "TITRES DE PARTICIPATION"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel et outillage agricole"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel d'emballage r\u00e9cup\u00e9rable et identifiable"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel et outillage industriel et commercial"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations animales et agricoles"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des agencements et am\u00e9nagements du mat\u00e9riel"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel et mobilier"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres mat\u00e9riels"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel de transport"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation de mat\u00e9riel en cours"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DE MAT\u00c9RIEL"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE"
- },
- {
- "name": "Autres cr\u00e9ances immobilis\u00e9es (m\u00eame ventilation que celle du compte 276)",
- "root_type": "Asset"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des titres immobilis\u00e9s"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances financi\u00e8res diverses"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des pr\u00eats au personnel"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des pr\u00eats et cr\u00e9ances non commerciales"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances sur l'Etat"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des d\u00e9p\u00f4ts et cautionnements vers\u00e9s"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES AUTRES IMMOBILISATIONS FINANCI\u00c8RES"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres titres de participation"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des participations dans des organismes professionnels"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des parts dans des GIE"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (m\u00eame ventilation que celle du compte 267)",
- "root_type": "Asset"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable"
- },
- {
- "name": "Ajustari pentru pierderea de valoare a sumelor datorate entitatilor afiliate"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES TITRES DE PARTICIPATION"
- },
- {
- "children": [
- {
- "name": "Ajustari pentru deprecierea terenurilor si amenajarilor de terenuri"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du droit au bail"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres droits et valeurs incorporels"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des logiciels"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des marques"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations incorporelles en cours"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des brevets, licences, concessions et droits similaires"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du fonds commercial"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des investissements de cr\u00e9ation"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES IMMOBILISATIONS INCORPORELLES"
- },
- {
- "children": [
- {
- "name": "Ajustari pentru deprecierea fondului comercial"
- },
- {
- "name": "Ajustari pentru deprecierea altor imobilizari necorporale"
- },
- {
- "name": "Ajustari pentru deprecierea concesiunilor, brevetelor, licentelor, marcilor comerciale, drepturilor si activelor similare"
- },
- {
- "name": "Droit au bail",
- "root_type": "Asset"
- },
- {
- "name": "Ajustari pentru deprecierea cheltuielilor de dezvoltare"
- }
- ],
- "name": "Ajustari pentru deprecierea imobilizarilor necorporale"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents et installations en cours"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations corporelles"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des installations techniques"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des ouvrages d'infrastructures"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d'autrui"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents industriels, agricoles et commerciaux mis en concession"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des am\u00e9nagements de bureaux"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres installations et agencements"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES B\u00c2TIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains de gisement"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains nus"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains b\u00e2tis"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres terrains"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains am\u00e9nag\u00e9s"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations incorporelles"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains agricoles et forestiers"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des travaux de mise en valeur des terrains"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des am\u00e9nagements de terrains en cours"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains mis en concession"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES TERRAINS"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres titres immobilis\u00e9s"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des avances et acomptes vers\u00e9s sur immobilisations incorporelles"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des avances et acomptes vers\u00e9s sur immobilisations corporelles"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS"
- }
- ],
- "name": "PROVISIONS POUR DEPRECIATION"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Obligations convertibles"
- },
- {
- "name": "Autres emprunts obligataires"
- },
- {
- "name": "Obligations ordinaires"
- }
- ],
- "name": "PRIMES DE REMBOURSEMENT DES OBLIGATIONS"
- },
- {
- "name": "Alte imobilizari necorporale"
- },
- {
- "children": [
- {
- "name": "Frais d'\u00e9mission des emprunts"
- },
- {
- "name": "Charges diff\u00e9r\u00e9es"
- },
- {
- "name": "Frais d'acquisition d'immobilisations"
- },
- {
- "name": "Charges \u00e0 \u00e9taler"
- }
- ],
- "name": "CHARGES \u00c0 R\u00c9PARTIR SUR PLUSIEURS EXERCICES"
- },
- {
- "name": "Cheltuieli de dezvoltare"
- },
- {
- "children": [
- {
- "name": "Frais de restructuration"
- },
- {
- "children": [
- {
- "name": "Frais de publicit\u00e9",
- "root_type": "Asset"
- },
- {
- "name": "Frais de prospection",
- "root_type": "Asset"
- }
- ],
- "name": "Frais de prospection"
- },
- {
- "name": "Frais de fonctionnement ant\u00e9rieurs au d\u00e9marrage"
- },
- {
- "name": "Frais d'entr\u00e9e \u00e0 la Bourse"
- },
- {
- "name": "Frais de constitution"
- },
- {
- "name": "Frais de publicit\u00e9 et de lancement"
- },
- {
- "name": "Frais divers d'\u00e9tablissement"
- },
- {
- "name": "Frais de modification du capital (fusions, scissions, transformations)"
- }
- ],
- "name": "FRAIS D'\u00c9TABLISSEMENT"
- },
- {
- "children": [
- {
- "name": "Fond comercial negativ"
- },
- {
- "name": "Fond comercial pozitiv"
- }
- ],
- "name": "Fond comercial"
- },
- {
- "name": "Concesiuni, brevete, licente, marci comerciale, drepturi si active similare"
- }
- ],
- "name": "CHARGES IMMOBILIS\u00c9ES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Autres terrains"
- },
- {
- "name": "Terrains nus"
- },
- {
- "name": "Terrains agricoles et forestiers"
- },
- {
- "name": "Terrains de gisement"
- }
- ],
- "name": "AM\u00c9NAGEMENTS DE TERRAINS EN COURS"
- },
- {
- "children": [
- {
- "name": "Autres travaux"
- },
- {
- "name": "Plantation d'arbres et d'arbustes"
- }
- ],
- "name": "TRAVAUX DE MISE EN VALEUR DES TERRAINS"
- },
- {
- "children": [
- {
- "name": "Carri\u00e8res"
- }
- ],
- "name": "TERRAINS DE GISEMENT"
- },
- {
- "children": [
- {
- "name": "Parkings"
- }
- ],
- "name": "TERRAINS AM\u00c9NAG\u00c9S"
- },
- {
- "children": [
- {
- "name": "Terrains des logements affect\u00e9s au personnel"
- },
- {
- "name": "Terrains des immeubles de rapport"
- },
- {
- "name": "Autres terrains"
- }
- ],
- "name": "AUTRES TERRAINS"
- },
- {
- "children": [
- {
- "name": "Terrains \u00e0 b\u00e2tir"
- },
- {
- "name": "Brevets, marques, droits et valeurs similaires"
- },
- {
- "name": "Autres terrains nus"
- }
- ],
- "name": "TERRAINS NUS"
- },
- {
- "children": [
- {
- "name": "Fonds commercial"
- },
- {
- "name": "pour b\u00e2timents industriels et agricoles"
- },
- {
- "name": "pour b\u00e2timents administratifs et commerciaux"
- },
- {
- "name": "pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles"
- },
- {
- "name": "pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles"
- },
- {
- "name": "Autres terrains b\u00e2tis"
- }
- ],
- "name": "TERRAINS B\u00c2TIS"
- },
- {
- "name": "TERRAINS MIS EN CONCESSION"
- },
- {
- "children": [
- {
- "name": "Terrains d'exploitation foresti\u00e8re"
- },
- {
- "name": "Immobilisation en recherche et d\u00e9veloppement"
- },
- {
- "name": "Terrains d'exploitation agricole"
- },
- {
- "name": "Autres terrains"
- }
- ],
- "name": "TERRAINS AGRICOLES ET FORESTIERS"
- }
- ],
- "name": "TERRAINS"
- },
- {
- "children": [
- {
- "name": "MAT\u00c9RIEL D\u2019EMBALLAGE R\u00c9CUP\u00c9RABLE ET IDENTIFIABLE"
- },
- {
- "children": [
- {
- "name": "Mat\u00e9riel industriel"
- },
- {
- "name": "Outillage commercial"
- },
- {
- "name": "Billets de fonds"
- },
- {
- "name": "Autres pr\u00eats"
- },
- {
- "name": "Pr\u00eats aux associ\u00e9s"
- },
- {
- "name": "Outillage industriel"
- },
- {
- "name": "Mat\u00e9riel commercial"
- }
- ],
- "name": "MAT\u00c9RIEL ET OUTILLAGE INDUSTRIEL ET COMMERCIAL"
- },
- {
- "children": [
- {
- "name": "Mat\u00e9riel informatique"
- },
- {
- "name": "Mat\u00e9riel de bureau"
- },
- {
- "name": "Mat\u00e9riel et mobilier des logements du personnel"
- },
- {
- "name": "Mat\u00e9riel et mobilier des immeubles de rapport"
- },
- {
- "name": "Mobilier de bureau"
- },
- {
- "name": "Mat\u00e9riel bureautique"
- }
- ],
- "name": "MAT\u00c9RIEL ET MOBILIER"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances financi\u00e8res diverses"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0\u00a0 des participations"
- },
- {
- "children": [
- {
- "name": "Bons divers"
- },
- {
- "name": "Bons d'\u00e9quipement"
- },
- {
- "name": "Obligations"
- }
- ],
- "name": "Collections et oeuvres d\u2019art"
- },
- {
- "name": "Cr\u00e9ances immobilis\u00e9es"
- },
- {
- "children": [
- {
- "name": "Cautionnements"
- },
- {
- "name": "D\u00e9p\u00f4ts"
- }
- ],
- "name": "D\u00e9p\u00f4ts et cautionnements vers\u00e9s"
- }
- ],
- "name": "AUTRES MAT\u00c9RIELS"
- },
- {
- "children": [
- {
- "name": "Autres mat\u00e9riels"
- },
- {
- "name": "Immobilisations animales et agricoles"
- },
- {
- "name": "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable"
- },
- {
- "name": "Mat\u00e9riel et mobilier de bureau"
- },
- {
- "name": "Mat\u00e9riel de transport"
- },
- {
- "name": "Agencements et am\u00e9nagements du mat\u00e9riel"
- },
- {
- "name": "Mat\u00e9riel et outillage agricole"
- },
- {
- "name": "Mat\u00e9riel et outillage industriel et commercial"
- }
- ],
- "name": "MAT\u00c9RIEL EN COURS"
- },
- {
- "children": [
- {
- "name": "Autres"
- },
- {
- "name": "Cheptel, animaux de trait"
- },
- {
- "name": "Plantations agricoles"
- },
- {
- "name": "Cheptel, animaux reproducteurs"
- },
- {
- "name": "Animaux de garde"
- }
- ],
- "name": "IMMOBILISATIONS ANIMALES ET AGRICOLES"
- },
- {
- "name": "AGENCEMENTS ET AM\u00c9NAGEMENTS DU MAT\u00c9RIEL"
- },
- {
- "children": [
- {
- "name": "Mat\u00e9riel naval"
- },
- {
- "name": "Mat\u00e9riel hippomobile"
- },
- {
- "name": "Mat\u00e9riel automobile"
- },
- {
- "name": "Mat\u00e9riel ferroviaire"
- },
- {
- "name": "Mat\u00e9riel fluvial, lagunaire"
- },
- {
- "name": "Mat\u00e9riel a\u00e9rien"
- },
- {
- "name": "Autres (v\u00e9lo, mobylette, moto)"
- }
- ],
- "name": "MAT\u00c9RIEL DE TRANSPORT"
- },
- {
- "children": [
- {
- "name": "Mat\u00e9riel agricole"
- },
- {
- "name": "Outillage agricole"
- }
- ],
- "name": "MAT\u00c9RIEL ET OUTILLAGE AGRICOLE"
- }
- ],
- "name": "MAT\u00c9RIEL"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortissements des autres droits et valeurs incorporels"
- },
- {
- "name": "Amortissements des investissements de cr\u00e9ation"
- },
- {
- "children": [
- {
- "name": "Amortissements des frais pr\u00e9liminaires au d\u00e9marrage"
- },
- {
- "name": "Amortissements des frais de prospection"
- },
- {
- "name": "Amortissements des frais de publicit\u00e9"
- },
- {
- "name": "Amortissements des frais sur op\u00e9rations de fusions, scissions, et transformations"
- },
- {
- "name": "Amortissements des frais d'augmentation du capital"
- },
- {
- "name": "Amortissements des frais de constitution"
- },
- {
- "name": "Amortissements des autres frais pr\u00e9liminaires"
- }
- ],
- "name": "Amortissements des frais de recherche et de d\u00e9veloppement"
- },
- {
- "children": [
- {
- "name": "Amortissements des frais d'acquisition des immobilisations"
- },
- {
- "name": "Amortissements des frais d'\u00e9mission des emprunts"
- },
- {
- "name": "Amortissements des autres charges \u00e0\u00a0 r\u00e9partir"
- }
- ],
- "name": "Amortissements des brevets, licences, concessions et droits similaires"
- },
- {
- "name": "Amortissements du droit au bail"
- },
- {
- "name": "Amortissements des logiciels"
- },
- {
- "name": "Amortissements des marques"
- },
- {
- "name": "Amortissements du fonds commercial"
- }
- ],
- "name": "AMORTISSEMENTS DES IMMOBILISATIONS INCORPORELLES"
- },
- {
- "children": [
- {
- "name": "Amortissements des autres immobilisations incorporelles"
- },
- {
- "name": "Amortissements des terrains de gisement"
- },
- {
- "name": "Amortissements des terrains agricoles et forestiers"
- },
- {
- "name": "Amortissements du fonds commercial"
- },
- {
- "name": "Amortissements des brevets, marques, droits et valeurs similaires"
- },
- {
- "name": "Amortissements des travaux de mise en valeur des terrains"
- }
- ],
- "name": "AMORTISSEMENTS DES TERRAINS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortissements des installations techniques"
- },
- {
- "name": "Amortissements du mat\u00e9riel et outillage"
- },
- {
- "name": "Amortissements des emballages r\u00e9cup\u00e9rables identifiables"
- },
- {
- "name": "Amortissements des autres installations techniques, mat\u00e9riel et outillage"
- }
- ],
- "name": "Amortissements des ouvrages d'infrastructure"
- },
- {
- "name": "Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession"
- },
- {
- "name": "Amortissements des autres installations et agencements"
- },
- {
- "children": [
- {
- "name": "Amortissements des b\u00e2timents"
- },
- {
- "name": "Amortissements des constructions sur terrains d'autrui"
- },
- {
- "name": "Amortissements des ouvrages d'infrastructure"
- },
- {
- "name": "Amortissements des installations, agencements et am\u00e9nagements des constructions"
- },
- {
- "name": "Amortissements des autres constructions"
- }
- ],
- "name": "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d'autrui"
- },
- {
- "children": [
- {
- "name": "Amortissements des autres terrains"
- },
- {
- "name": "Amortissements des terrains nus"
- },
- {
- "name": "Amortissements des terrains am\u00e9nag\u00e9s"
- },
- {
- "name": "Amortissements des terrains b\u00e2tis"
- },
- {
- "name": "Amortissements des terrains de gisement"
- },
- {
- "name": "Amortissements des agencements et am\u00e9nagements de terrains"
- }
- ],
- "name": "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre"
- },
- {
- "name": "Amortissements des installations techniques"
- },
- {
- "children": [
- {
- "name": "Amortissements du mat\u00e9riel informatique"
- },
- {
- "name": "Amortissements des agencements, installations et am\u00e9nagements divers"
- },
- {
- "name": "Amortissements du mobilier de bureau"
- },
- {
- "name": "Amortissements du mat\u00e9riel de bureau"
- },
- {
- "name": "Amortissements des autres mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers"
- }
- ],
- "name": "Amortissements des am\u00e9nagements de bureaux"
- }
- ],
- "name": "AMORTISSEMENTS DES B\u00c2TIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS"
- },
- {
- "children": [
- {
- "name": "Amortizarea altor imobilizari necorporale"
- },
- {
- "name": "Amortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale, drepturilor si activelor similare"
- },
- {
- "name": "Amortizarea cheltuielilor de dezvoltare"
- },
- {
- "name": "Amortizarea cheltuielilor de constituire"
- },
- {
- "name": "Amortizarea fondului comercial"
- }
- ],
- "name": "Amortizari privind amortizarile necorporale"
- },
- {
- "children": [
- {
- "name": "Amortissements du mat\u00e9riel et outillage agricole"
- },
- {
- "name": "Amortissements du mat\u00e9riel d'emballage r\u00e9cup\u00e9rable et identifiable"
- },
- {
- "name": "Amortissements du mat\u00e9riel et outillage industriel et commercial"
- },
- {
- "name": "Amortissements des agencements et am\u00e9nagements du mat\u00e9riel"
- },
- {
- "name": "Amortissements du mat\u00e9riel de transport"
- },
- {
- "name": "Amortissements du mat\u00e9riel et mobilier"
- },
- {
- "name": "Amortissements des autres mat\u00e9riels"
- },
- {
- "name": "Amortissements des immobilisations animales et agricoles"
- }
- ],
- "name": "AMORTISSEMENTS DU MAT\u00c9RIEL"
- }
- ],
- "name": "AMORTISSEMENTS"
- }
- ],
- "name": "Comptes d'immobilisations"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Augmentation des cr\u00e9ances immobilis\u00e9es"
- }
- ],
- "name": "Augmentation des cr\u00e9ances immobilis\u00e9es"
- },
- {
- "children": [
- {
- "name": "Diminution des dettes de financement"
- }
- ],
- "name": "EMPRUNTS \u00c9QUIVALENTS DE CR\u00c9DIT - BAIL IMMOBILIER"
- },
- {
- "name": "EMPRUNTS \u00c9QUIVALENTS DE CR\u00c9DIT - BAIL MOBILIER"
- },
- {
- "name": "Dettes rattach\u00e9es \u00e0 des participations (hors groupe)",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "sur emprunts \u00e9quivalents d\u2019autres contrats"
- },
- {
- "name": "sur emprunts \u00e9quivalents de cr\u00e9dit \u2013 bail mobilier"
- },
- {
- "name": "sur emprunts \u00e9quivalents de cr\u00e9dit \u2013 bail immobilier"
- }
- ],
- "name": "INT\u00c9R\u00caTS COURUS"
- },
- {
- "children": [
- {
- "name": "Principal",
- "root_type": "Liability"
- },
- {
- "name": "Int\u00e9r\u00eats courus",
- "root_type": "Liability"
- }
- ],
- "name": "EMPRUNTS \u00c9QUIVALENTS D\u2019AUTRES CONTRATS"
- }
- ],
- "name": "DETTES DE CR\u00c9DIT - BAIL ET CONTRATS ASSIMIL\u00c9S"
- },
- {
- "children": [
- {
- "name": "R\u00e9sultat de l'exercice (b\u00e9n\u00e9fice)",
- "root_type": "Liability"
- },
- {
- "name": "REPORT \u00c0 NOUVEAU CR\u00c9DITEUR"
- },
- {
- "children": [
- {
- "name": "Perte - Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s"
- },
- {
- "name": "Perte nette \u00e0 reporter"
- }
- ],
- "name": "REPORT \u00c0 NOUVEAU D\u00c9BITEUR"
- }
- ],
- "name": "REPORT \u00c0 NOUVEAU"
- },
- {
- "children": [
- {
- "name": "PROVISIONS POUR PERTES DE CHANGE"
- },
- {
- "name": "PROVISIONS POUR LITIGES"
- },
- {
- "name": "PROVISIONS POUR PERTES SUR MARCH\u00c9S \u00c0 ACH\u00c8VEMENT FUTUR"
- },
- {
- "children": [
- {
- "name": "Autres provisions financi\u00e8res pour risques et charges"
- },
- {
- "name": "Provisions de propre assureur"
- },
- {
- "name": "Provisions pour renouvellement des immobilisations (entreprises concessionnaires)"
- },
- {
- "name": "Provisions pour amendes et p\u00e9nalit\u00e9s"
- }
- ],
- "name": "AUTRES PROVISIONS FINANCI\u00c8RES POUR RISQUES ET CHARGES"
- },
- {
- "name": "PROVISIONS POUR PENSIONS ET OBLIGATIONS SIMILAIRES"
- },
- {
- "children": [
- {
- "name": "Provisions pour grosses r\u00e9parations"
- }
- ],
- "name": "PROVISIONS POUR CHARGES \u00c0 REPARTIR SUR PLUSIEURS EXERCICES"
- },
- {
- "name": "PROVISIONS POUR IMP\u00d4TS"
- },
- {
- "name": "PROVISIONS POUR GARANTIES DONN\u00c9ES AUX CLIENTS"
- }
- ],
- "name": "PROVISIONS FINANCIERES POUR RISQUES ET CHARGES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Hausse des prix",
- "root_type": "Liability"
- },
- {
- "name": "Fluctuation des cours",
- "root_type": "Liability"
- }
- ],
- "name": "Provisions r\u00e9glement\u00e9es relatives aux stocks"
- },
- {
- "children": [
- {
- "name": "Provisions pour investissement (participation des salari\u00e9s)",
- "root_type": "Liability"
- },
- {
- "name": "Provisions reconstitution des gisements miniers et p\u00e9troliers",
- "root_type": "Liability"
- }
- ],
- "name": "SUBVENTIONS D'\u00c9QUIPEMENT B"
- },
- {
- "name": "Plus-values r\u00e9investies",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "D\u00e9p\u00f4ts et cautionnements re\u00e7ues"
- },
- {
- "name": "Avances de l'Etat"
- },
- {
- "name": "Dettes de financement diverses"
- },
- {
- "name": "Billets de fonds"
- },
- {
- "name": "Avances re\u00e7ues et comptes courants bloqu\u00e9s"
- },
- {
- "name": "Dettes rattach\u00e9es \u00e0\u00a0 des participations"
- },
- {
- "name": "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit"
- },
- {
- "name": "Fournisseurs d'immobilisation"
- }
- ],
- "name": "AUTRES SUBVENTIONS D'INVESTISSEMENT"
- },
- {
- "name": "Amortissements d\u00e9rogatoires",
- "root_type": "Liability"
- },
- {
- "name": "Provision sp\u00e9ciale de r\u00e9\u00e9valuation",
- "root_type": "Liability"
- },
- {
- "name": "Pierderi legate de emiterea, rascumpararea, vanzarea, cedarea cu titlu gratuit sau anularea instrumentelor de capitaluri proprii."
- },
- {
- "name": "Provisions r\u00e9glement\u00e9es relatives aux autres \u00e9l\u00e9ments de l'actif",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Autres"
- },
- {
- "name": "\u00c9tat"
- },
- {
- "name": "Emprunts obligataires"
- },
- {
- "name": "D\u00e9partements"
- },
- {
- "name": "R\u00e9gions"
- },
- {
- "name": "Entreprises publiques ou mixtes"
- },
- {
- "name": "Organismes internationaux"
- },
- {
- "name": "Entreprises et organismes priv\u00e9s"
- },
- {
- "name": "Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es"
- }
- ],
- "name": "SUBVENTIONS D'\u00c9QUIPEMENT A"
- }
- ],
- "name": "SUBVENTIONS D'INVESTISSEMENT"
- },
- {
- "children": [
- {
- "name": "PLUS-VALUES DE CESSION \u00c0 R\u00c9INVESTIR"
- },
- {
- "children": [
- {
- "name": "Provisions pour remises en \u00e9tat",
- "root_type": "Liability"
- }
- ],
- "name": "AUTRES PROVISIONS ET FONDS R\u00c9GLEMENTES"
- },
- {
- "children": [
- {
- "name": "Pr\u00e9l\u00e8vement pour le Budget"
- },
- {
- "name": "Fonds National"
- }
- ],
- "name": "FONDS R\u00c9GLEMENT\u00c9S"
- },
- {
- "children": [
- {
- "name": "Alte provizioane"
- },
- {
- "name": "Provizioane pentru pensii si obligatii similare"
- },
- {
- "name": "Provizioane pentru litigii"
- },
- {
- "name": "Provizioane pentru garantii acordate clientilor"
- },
- {
- "name": "Provizioane pentru dezafectare imobilizari corporale si alte actiuni legate de acestea"
- },
- {
- "name": "Provizioane pentru restructurare"
- },
- {
- "name": "Provizioane pentru impozite"
- }
- ],
- "name": "AMORTISSEMENTS D\u00c9ROGATOIRES"
- },
- {
- "children": [
- {
- "name": "Hausse de prix"
- },
- {
- "name": "Fluctuation des cours"
- }
- ],
- "name": "PROVISIONS R\u00c9GLEMENT\u00c9ES RELATIVES AUX STOCKS"
- },
- {
- "children": [
- {
- "name": "Provisions pour gros entretien ou grandes r\u00e9visions ",
- "root_type": "Liability"
- }
- ],
- "name": "PROVISIONS POUR INVESTISSEMENT"
- },
- {
- "name": "PROVISION SP\u00c9CIALE DE R\u00c9\u00c9VALUATION"
- },
- {
- "children": [
- {
- "name": "Reconstitution des gisements miniers et p\u00e9troliers"
- },
- {
- "name": "Autres provisions pour charges"
- },
- {
- "name": "Provisions pour charges \u00e0\u00a0 r\u00e9partir sur plusieurs exercices"
- },
- {
- "name": "Provisions pour pensions de retraite et obligations similaires"
- }
- ],
- "name": "PROVISIONS R\u00c9GLEMENT\u00c9ES RELATIVES AUX IMMOBILISATIONS"
- }
- ],
- "name": "PROVISIONS R\u00c9GLEMENT\u00c9ES ET FONDS ASSIMIL\u00c9S"
- },
- {
- "children": [
- {
- "name": "COMPTES PERMANENTS NON BLOQU\u00c9S DES \u00c9TABLISSEMENTS ET SUCCURSALES"
- },
- {
- "name": "INT\u00c9R\u00caTS COURUS SUR DETTES LI\u00c9ES \u00c0 DES PARTICIPATIONS"
- },
- {
- "name": "COMPTES PERMANENTS BLOQU\u00c9S DES \u00c9TABLISSEMENTS ET SUCCURSALES"
- },
- {
- "name": "DETTES LI\u00c9ES \u00c0 DES SOCI\u00c9T\u00c9S EN PARTICIPATION"
- },
- {
- "children": [
- {
- "name": "Dettes li\u00e9es \u00e0 des participations (groupe)"
- },
- {
- "name": "Dettes li\u00e9es \u00e0 des participations (hors groupe)"
- }
- ],
- "name": "DETTES LI\u00c9ES \u00c0 DES PARTICIPATIONS"
- },
- {
- "name": "COMPTES DE LIAISON PRODUITS"
- },
- {
- "name": "COMPTES DE LIAISON CHARGES"
- },
- {
- "name": "COMPTES DE LIAISON DES SOCI\u00c9T\u00c9S EN PARTICIPATION"
- }
- ],
- "name": "DETTES LI\u00c9ES \u00c0 DES PARTICIPATIONS ET COMPTES DE LIAISON DES ETABLISSEMENTS ET SOCI\u00c9T\u00c9S EN PARTICIPATION"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Autres dotations"
- },
- {
- "name": "Dotation initiale"
- },
- {
- "name": "Dotations compl\u00e9mentaires"
- }
- ],
- "name": "CAPITAL PAR DOTATION"
- },
- {
- "children": [
- {
- "name": "Actiuni proprii detinute pe termen lung"
- },
- {
- "name": "Actiuni proprii detinute pe termen scurt"
- }
- ],
- "name": "ACTIONNAIRES, CAPITAL SOUSCRIT, NON APPEL\u00c9"
- },
- {
- "children": [
- {
- "name": "Interese care nu controleaza - alte capitaluri proprii"
- },
- {
- "name": "Interese care nu controleaza - rezultatul exercitiului financiar"
- }
- ],
- "name": "Interese care nu controleaza"
- },
- {
- "children": [
- {
- "name": "Autres primes"
- },
- {
- "name": "Primes de fusion"
- },
- {
- "name": "\u00c9carts de r\u00e9\u00e9valuation (autres op\u00e9rations l\u00e9gales)",
- "root_type": "Liability"
- },
- {
- "name": "Primes d'\u00e9mission"
- },
- {
- "name": "Primes de conversion"
- },
- {
- "name": "Autres \u00e9carts de r\u00e9\u00e9valuation en France",
- "root_type": "Liability"
- },
- {
- "name": "Primes d'apport"
- }
- ],
- "name": "PRIMES LI\u00c9ES AUX CAPITAUX PROPRES"
- },
- {
- "children": [
- {
- "name": "R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles"
- },
- {
- "name": "Pr\u00e9l\u00e8vements d\u2019autoconsommation"
- },
- {
- "name": "Bons de souscription d'actions",
- "root_type": "Liability"
- },
- {
- "name": "Autres pr\u00e9l\u00e8vements"
- },
- {
- "name": "Op\u00e9rations courantes"
- },
- {
- "name": "Prime de conversie a obligatiunilor in actiuni"
- },
- {
- "name": "Apports temporaires"
- }
- ],
- "name": "COMPTE DE L'EXPLOITANT"
- },
- {
- "name": "Rezerve din conversie"
- },
- {
- "children": [
- {
- "name": "Patrimoniul regiei"
- },
- {
- "name": "Capital souscrit, non appel\u00e9"
- },
- {
- "children": [
- {
- "name": "Capital amorti",
- "root_type": "Liability"
- },
- {
- "name": "Capital non amorti",
- "root_type": "Liability"
- }
- ],
- "name": "Capital souscrit, appel\u00e9, vers\u00e9, non amorti"
- },
- {
- "name": "Capital souscrit, appel\u00e9, vers\u00e9, amorti"
- },
- {
- "name": "Patrimoniul public"
- },
- {
- "name": "Capital souscrit, appel\u00e9, non vers\u00e9"
- },
- {
- "name": "Capital souscrit soumis \u00e0 des conditions particuli\u00e8res"
- }
- ],
- "name": "CAPITAL SOCIAL"
- },
- {
- "name": "CAPITAL PERSONNEL"
- },
- {
- "children": [
- {
- "name": "\u00c9carts de r\u00e9\u00e9valuation libre"
- },
- {
- "name": "Rezerve statutare sau contractuale"
- },
- {
- "children": [
- {
- "name": "R\u00e9serves diverses",
- "root_type": "Liability"
- },
- {
- "name": "R\u00e9serve de propre assureur",
- "root_type": "Liability"
- }
- ],
- "name": "Alte rezerve"
- },
- {
- "children": [
- {
- "name": "Plus-values nettes \u00e0 long terme",
- "root_type": "Liability"
- },
- {
- "name": "R\u00e9serve l\u00e9gale proprement dite",
- "root_type": "Liability"
- }
- ],
- "name": "\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale"
- },
- {
- "name": "Rezerve din diferente de curs valutar in relatie cu investitia neta intr-o entitate straina"
- },
- {
- "name": "Rezerve reprezentand surplusul realizat din rezerve din reevaluare"
- },
- {
- "children": [
- {
- "name": "Autres r\u00e9serves r\u00e9glement\u00e9es",
- "root_type": "Liability"
- },
- {
- "name": "Plus-values nettes \u00e0 long terme",
- "root_type": "Liability"
- },
- {
- "name": "R\u00e9serves cons\u00e9cutives \u00e0 l'octroi de subventions d'investissement",
- "root_type": "Liability"
- }
- ],
- "name": "Rezerve de valoare justa"
- }
- ],
- "name": "\u00c9CARTS DE R\u00c9\u00c9VALUATION"
- }
- ],
- "name": "CAPITAL"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Rezultatul reportat provenit din trecerea la aplicarea Reglementarilor contabile conforme cu Directiva a patra a Comunitatilor Economice Europene"
- },
- {
- "name": "Rezultatul reportat provenit din corectarea erorilor contabile"
- },
- {
- "name": "Rezultatul reportat provenit din adoptarea pentru prima data a IAS, mai pu\u00fein IAS 29"
- },
- {
- "name": "Rezultatul reportat reprezentand profitul nerepartizat sau pierderea neacoperita"
- }
- ],
- "name": "Rezultatul reportat"
- },
- {
- "children": [
- {
- "name": "R\u00e9serve l\u00e9gale"
- }
- ],
- "name": "R\u00e9serve l\u00e9gale"
- },
- {
- "children": [
- {
- "name": "Primes d'\u00e9mission"
- },
- {
- "name": "Primes de fusion"
- },
- {
- "name": "Primes d'apport"
- }
- ],
- "name": "R\u00c9SERVES STATUTAIRES OU CONTRACTUELLES"
- },
- {
- "name": "Report \u00e0 nouveau (solde cr\u00e9diteur)",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Actionnaires, capital souscrit-non appel\u00e9"
- },
- {
- "name": "Capital social"
- },
- {
- "name": "Fonds de dotation"
- },
- {
- "children": [
- {
- "name": "Capital individuel"
- },
- {
- "name": "Compte de l'exploitant"
- }
- ],
- "name": "Capital personnel"
- }
- ],
- "name": "R\u00c9SERVE L\u00c9GALE"
- },
- {
- "children": [
- {
- "name": "R\u00e9serves facultatives"
- },
- {
- "name": "R\u00e9sultats nets en instance d'affectation (solde d\u00e9biteur)"
- },
- {
- "name": "R\u00e9serves diverses"
- }
- ],
- "name": "AUTRES R\u00c9SERVES"
- },
- {
- "children": [
- {
- "name": "R\u00e9sultat net de l'exercice (solde d\u00e9biteur)"
- },
- {
- "name": "R\u00e9sultat net de l'exercice (solde cr\u00e9diteur)"
- }
- ],
- "name": "R\u00e9sultat net de l'exercice"
- },
- {
- "children": [
- {
- "name": "R\u00e9serves cons\u00e9cutives \u00e0 l'octroi de subventions d'investissement"
- },
- {
- "name": "Autres r\u00e9serves r\u00e9glement\u00e9es"
- },
- {
- "name": "R\u00e9serves de plus-values nettes \u00e0 long terme"
- },
- {
- "name": "\u00c9carts de r\u00e9\u00e9valuation"
- }
- ],
- "name": "R\u00c9SERVES R\u00c9GLEMENT\u00c9ES"
- },
- {
- "children": [
- {
- "name": "R\u00e9serves r\u00e9glement\u00e9es"
- },
- {
- "name": "R\u00e9serves statutaires ou contractuelles"
- },
- {
- "name": "R\u00e9serves facultatives"
- }
- ],
- "name": "Autres r\u00e9serves"
- },
- {
- "children": [
- {
- "name": "Report \u00e0\u00a0 nouveau (solde cr\u00e9diteur)"
- },
- {
- "name": "Report \u00e0\u00a0 nouveau (solde d\u00e9biteur)"
- }
- ],
- "name": "Report \u00e0\u00a0 nouveau"
- }
- ],
- "name": "R\u00c9SERVES"
- },
- {
- "children": [
- {
- "name": "VALEUR AJOUT\u00c9E (V.A.)"
- },
- {
- "children": [
- {
- "name": "Autres subventions d'investissement (m\u00eame ventilation que celle du compte 1391)",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Autres",
- "root_type": "Liability"
- },
- {
- "name": "Entreprises publiques",
- "root_type": "Liability"
- },
- {
- "name": "Entreprises et organismes priv\u00e9s ",
- "root_type": "Liability"
- },
- {
- "name": "Etat",
- "root_type": "Liability"
- },
- {
- "name": "R\u00e9gions",
- "root_type": "Liability"
- },
- {
- "name": "D\u00e9partements",
- "root_type": "Liability"
- },
- {
- "name": "Collectivit\u00e9s publiques",
- "root_type": "Liability"
- },
- {
- "name": "Communes",
- "root_type": "Liability"
- }
- ],
- "name": "Subventions d'\u00e9quipement"
- }
- ],
- "name": "R\u00c9SULTAT NET : PERTE"
- },
- {
- "children": [
- {
- "name": "Autres provisions r\u00e9glement\u00e9es"
- },
- {
- "name": "Provisions pour plus-values en instance d'imposition"
- },
- {
- "name": "Provisions pour amortissements d\u00e9rogatoires"
- },
- {
- "name": "Provisions pour investissements"
- },
- {
- "name": "Provisions pour reconstitution des gisements"
- },
- {
- "name": "Provisions pour acquisition et construction de logements"
- }
- ],
- "name": "R\u00c9SULTAT D'EXPLOITATION (R.E.)"
- },
- {
- "children": [
- {
- "name": "Subventions d'investissement re\u00e7ues"
- },
- {
- "name": "Subventions d'investissement inscrites au CPC"
- },
- {
- "name": "Entreprises publiques",
- "root_type": "Liability"
- },
- {
- "name": "Entreprises et organismes priv\u00e9s",
- "root_type": "Liability"
- },
- {
- "name": "Communes",
- "root_type": "Liability"
- },
- {
- "name": "Collectivit\u00e9s publiques",
- "root_type": "Liability"
- },
- {
- "name": "R\u00e9gions",
- "root_type": "Liability"
- },
- {
- "name": "D\u00e9partements",
- "root_type": "Liability"
- },
- {
- "name": "Autres",
- "root_type": "Liability"
- }
- ],
- "name": "R\u00c9SULTAT NET : B\u00c9N\u00c9FICE"
- },
- {
- "name": "R\u00c9SULTAT HORS ACTIVIT\u00c9S ORDINAIRES (R.H.A.O.)"
- },
- {
- "name": "EXC\u00c9DENT BRUT D'EXPLOITATION (E.B.E.)"
- },
- {
- "children": [
- {
- "name": "R\u00e9sultat en instance d'affectation : Perte"
- },
- {
- "name": "R\u00e9sultat en instance d'affectation : B\u00e9n\u00e9fice"
- }
- ],
- "name": "R\u00c9SULTAT EN INSANCE D\u2019AFFECTATION"
- },
- {
- "name": "R\u00c9SULTAT FINANCIER (R.F.)"
- },
- {
- "children": [
- {
- "name": "Marge brute sur mati\u00e8res"
- },
- {
- "name": "Marge brute sur marchandises"
- }
- ],
- "name": "MARGE BRUTE (M.B.)"
- },
- {
- "name": "R\u00c9SULTAT DES ACTIVIT\u00c9S ORDINAIRES (R.A.O.)"
- }
- ],
- "name": "R\u00c9SULTAT NET DE L'EXERCICE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Comptes de liaison des \u00e9tablissements"
- },
- {
- "name": "Comptes de liaison du si\u00e8ge"
- }
- ],
- "name": "Comptes de liaison des \u00e9tablissements et succursales"
- },
- {
- "name": "AVANCES RE\u00c7UES DE L'\u00c9TAT"
- },
- {
- "children": [
- {
- "name": "Credite bancare pe termen lung nerambursate la scadenta"
- },
- {
- "name": "Credite externe guvernamentale"
- },
- {
- "name": "Credite bancare externe garantate de banci"
- },
- {
- "name": "Credite bancare externe garantate de stat"
- },
- {
- "name": "Credite bancare pe termen lung"
- },
- {
- "name": "Credite de la trezoreria statului"
- },
- {
- "name": "Credite bancare interne garantate de stat"
- }
- ],
- "name": "EMPRUNTS ET DETTES AUPR\u00c8S DES \u00c9TABLISSEMENTS DE CR\u00c9DIT"
- },
- {
- "children": [
- {
- "name": "Imprumuturi interne din emisiuni de obligatiuni garantate de stat"
- },
- {
- "name": "Imprumuturi externe din emisiuni de obligatiuni garantate de banci"
- },
- {
- "name": "Emprunts obligataires convertibles"
- },
- {
- "name": "Autres emprunts obligataires"
- },
- {
- "name": "Imprumuturi externe din emisiuni de obligatiuni garantate de stat"
- },
- {
- "name": "Emprunts obligataires ordinaires"
- }
- ],
- "name": "EMPRUNTS OBLIGATAIRES"
- },
- {
- "children": [
- {
- "name": "Avances bloqu\u00e9es pour augmentation du capital"
- },
- {
- "name": "Droits du conc\u00e9dant exigibles en nature"
- },
- {
- "name": "Avances conditionn\u00e9es par l'\u00c9tat"
- },
- {
- "name": "Avances conditionn\u00e9es par les organismes internationaux"
- },
- {
- "name": "Avances conditionn\u00e9es par les autres organismes africains"
- },
- {
- "name": "Emprunts participatifs",
- "root_type": "Liability"
- }
- ],
- "name": "AVANCES ASSORTIES DE CONDITIONS PARTICULI\u00c8RES"
- },
- {
- "children": [
- {
- "name": "sur autres emprunts et dettes"
- },
- {
- "name": "sur avances re\u00e7ues et comptes courants bloqu\u00e9s"
- },
- {
- "name": "sur d\u00e9p\u00f4ts et cautionnements re\u00e7us"
- },
- {
- "name": "sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit"
- },
- {
- "name": "sur avances re\u00e7ues de l'\u00c9tat"
- },
- {
- "name": "sur avances assorties de conditions particuli\u00e8res"
- },
- {
- "name": "sur emprunts obligataires"
- }
- ],
- "name": "INT\u00c9R\u00caTS COURUS"
- },
- {
- "children": [
- {
- "name": "Cautionnements"
- },
- {
- "name": "Cautionnements",
- "root_type": "Liability"
- },
- {
- "name": "D\u00e9p\u00f4ts"
- }
- ],
- "name": "D\u00c9P\u00d4TS ET CAUTIONNEMENTS RECUS"
- },
- {
- "name": "AVANCES RE\u00c7UES ET COMPTES COURANTS BLOQU\u00c9S"
- },
- {
- "name": "Prime privind rambursarea obligatiunilor"
- },
- {
- "children": [
- {
- "name": "Dobanzi aferente altor imprumuturi si datorii asimilate"
- },
- {
- "children": [
- {
- "name": "Sur participation des salari\u00e9s aux r\u00e9sultats",
- "root_type": "Liability"
- },
- {
- "name": "Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us",
- "root_type": "Liability"
- },
- {
- "name": "Sur autres emprunts et dettes assimil\u00e9es",
- "root_type": "Liability"
- },
- {
- "name": "Sur emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit",
- "root_type": "Liability"
- },
- {
- "name": "Sur emprunts et dettes assortis de conditions particuli\u00e8res",
- "root_type": "Liability"
- },
- {
- "name": "Sur emprunts obligataires convertibles ",
- "root_type": "Liability"
- },
- {
- "name": "Sur autres emprunts obligataires",
- "root_type": "Liability"
- }
- ],
- "name": "Int\u00e9r\u00eats courus"
- },
- {
- "name": "Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s"
- },
- {
- "name": "Emprunts participatifs"
- },
- {
- "name": "Rentes viag\u00e8res capitalis\u00e9es"
- },
- {
- "name": "Billets de fonds"
- },
- {
- "name": "Dettes du conc\u00e9dant exigibles en nature"
- },
- {
- "name": "Participation des travailleurs aux b\u00e9n\u00e9fices"
- }
- ],
- "name": "AUTRES EMPRUNTS ET DETTES"
- }
- ],
- "name": "EMPRUNTS ET DETTES ASSIMIL\u00c9ES"
- }
- ],
- "name": "Comptes de capitaux"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "en unit\u00e9s mon\u00e9taires l\u00e9gales"
- },
- {
- "name": "en devises"
- }
- ],
- "name": "CAISSE SUCCURSALE B"
- },
- {
- "children": [
- {
- "name": "en unit\u00e9s mon\u00e9taires l\u00e9gales"
- },
- {
- "name": "en devises"
- }
- ],
- "name": "CAISSE SUCCURSALE A"
- },
- {
- "children": [
- {
- "name": "en devises"
- },
- {
- "name": "en unit\u00e9s mon\u00e9taires l\u00e9gales"
- }
- ],
- "name": "CAISSE SI\u00c8GE SOCIAL"
- }
- ],
- "name": "CAISSE"
- },
- {
- "children": [
- {
- "name": "BANQUES, CREDITS DE TRESORERIE, INTERETS COURUS"
- },
- {
- "name": "ESCOMPTE DE CR\u00c9DITS ORDINAIRES"
- },
- {
- "name": "ESCOMPTE DE CR\u00c9DITS DE CAMPAGNE"
- },
- {
- "name": "CR\u00c9DITS DE TR\u00c9SORERIE"
- }
- ],
- "name": "BANQUES, CR\u00c9DITS DE TR\u00c9SORERIE ET D'ESCOMPTE"
- },
- {
- "children": [
- {
- "name": "ACCR\u00c9DITIFS"
- },
- {
- "name": "VIREMENTS DE FONDS"
- },
- {
- "name": "R\u00c9GIES D'AVANCE"
- },
- {
- "name": "AUTRES VIREMENTS INTERNES"
- }
- ],
- "name": "R\u00c9GIES D'AVANCES, ACCR\u00c9DITIFS ET VIREMENTS INTERNES"
- },
- {
- "children": [
- {
- "name": "RISQUES PROVISIONN\u00c9S \u00c0 CARACT\u00c8RE FINANCIER"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES BANQUES"
- },
- {
- "children": [
- {
- "name": "Actions"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des comptes de tr\u00e9sorerie"
- },
- {
- "name": "Obligations"
- },
- {
- "name": "Autres valeurs mobili\u00e8res de placement et cr\u00e9ances assimil\u00e9es (provisions)"
- },
- {
- "name": "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9 "
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES TITRES DE PLACEMENT"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES TITRES ET VALEURS \u00c0 ENCAISSER"
- },
- {
- "name": "Ajustari pentru pierderea de valoare a obligatiunilor emise si recuperate"
- },
- {
- "name": "Autres charges financi\u00e8res des exercices ant\u00e9rieurs"
- },
- {
- "name": "Charges nettes sur cession de titres et valeurs de placement"
- },
- {
- "name": "Escomptes accord\u00e9s"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES \u00c9TABLISSEMENTS FINANCIERS ET ASSIMIL\u00c9S"
- },
- {
- "name": "Ajustari pentru pierderea de valoare a obligatiunilor"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES D\u2019INSTRUMENTS DE TR\u00c9SORERIE"
- },
- {
- "name": "Ajustari pentru pierderea de valoare a altor invesitii pe termen scurt si creante asimilate"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS ET RISQUES PROVISIONN\u00c9S"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Alte titluri de plasament"
- },
- {
- "name": "Dobanzi la obligatiuni si alte titluri de plasament"
- },
- {
- "name": "Bons de souscription"
- }
- ],
- "name": "AUTRES VALEURS ASSIMIL\u00c9ES"
- },
- {
- "children": [
- {
- "name": "Varsaminte de efctuat pentru alte investitii pe termen scurt"
- },
- {
- "name": "Varsaminte de efctuat pentru actiunile detinute la institutiile afiliate"
- }
- ],
- "name": "Varsaminte de efctuat pentru investitiile pe termen scurt"
- },
- {
- "name": "TITRES N\u00c9GOCIABLES HORS REGION"
- },
- {
- "children": [
- {
- "name": "Bons de souscription d'actions"
- },
- {
- "name": "Bons de souscription d'obligations"
- }
- ],
- "name": "BONS DE SOUSCRIPTION"
- },
- {
- "name": "Bons du Tr\u00e9sor et bons de caisse \u00e0 court terme"
- },
- {
- "children": [
- {
- "name": "Actions"
- },
- {
- "name": "Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme"
- },
- {
- "name": "Obligations"
- },
- {
- "name": "Titres non cot\u00e9s"
- }
- ],
- "name": "INT\u00c9R\u00caTS COURUS"
- },
- {
- "children": [
- {
- "name": "Bons de caisse \u00e0 court terme"
- },
- {
- "name": "Titres du Tr\u00e9sor \u00e0 court terme"
- },
- {
- "name": "Titres d'organismes financiers"
- }
- ],
- "name": "TITRES DU TR\u00c9SOR ET BONS DE CAISSE \u00c0 COURT TERME"
- },
- {
- "children": [
- {
- "name": "Obligations cot\u00e9es"
- },
- {
- "name": "Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle"
- },
- {
- "name": "Obligations non cot\u00e9es"
- },
- {
- "name": "Autres titres conf\u00e9rant un droit de cr\u00e9ance"
- }
- ],
- "name": "OBLIGATIONS"
- },
- {
- "children": [
- {
- "name": "Actions cot\u00e9es"
- },
- {
- "name": "Actions propres"
- },
- {
- "name": "Actions d\u00e9membr\u00e9es (certificats d'investissement ; droits de vote)"
- },
- {
- "name": "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9"
- },
- {
- "name": "Actions non cot\u00e9es"
- }
- ],
- "name": "ACTIONS"
- }
- ],
- "name": "TITRES DE PLACEMENT"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Sume in curs de decontare"
- },
- {
- "name": "Conturi la banci in valuta"
- },
- {
- "name": "Conturi la banci in lei"
- }
- ],
- "name": "Conturi curente la banci"
- },
- {
- "children": [
- {
- "name": "Billets de fonds"
- },
- {
- "name": "Coupons \u00e9chus"
- },
- {
- "name": "Ch\u00e8ques de voyage"
- },
- {
- "name": "Warrants"
- },
- {
- "name": "Int\u00e9r\u00eats \u00e9chus des obligations"
- },
- {
- "name": "Int\u00e9r\u00eats courus \u00e0 recevoir"
- }
- ],
- "name": "AUTRES VALEURS \u00c0 L'ENCAISSEMENT"
- },
- {
- "name": "EFFETS \u00c0 L'ENCAISSEMENT"
- },
- {
- "children": [
- {
- "name": "R\u00e9gies d'avances et accr\u00e9ditifs"
- },
- {
- "children": [
- {
- "name": "Caisse (succursale ou agence B)"
- },
- {
- "name": "Caisse Centrale"
- },
- {
- "name": "Caisse (succursale ou agence A)"
- }
- ],
- "name": "Caisses"
- }
- ],
- "name": "Caisses, r\u00e9gies d'avances et accr\u00e9ditifs"
- },
- {
- "name": "Autres organismes financiers"
- },
- {
- "children": [
- {
- "name": "Tr\u00e9sorerie G\u00e9n\u00e9rale"
- },
- {
- "name": "Banques (solde d\u00e9biteur)"
- },
- {
- "name": "Autres \u00e9tablissements financiers et assimil\u00e9s (soldes d\u00e9biteurs)"
- },
- {
- "name": "Ch\u00e8ques postaux"
- }
- ],
- "name": "CH\u00c8QUES \u00c0 L'ENCAISSEMENT"
- },
- {
- "name": "Banques"
- },
- {
- "children": [
- {
- "name": "Dobanzi aferente creditelor pe termen scurt"
- },
- {
- "name": "Credite externe garantate de stat"
- },
- {
- "name": "Credite externe garantate de banci"
- },
- {
- "name": "Credite de la trezoreria statului"
- },
- {
- "name": "Credite interne garantate de stat"
- },
- {
- "name": "Credite bancare pe termen scurt"
- },
- {
- "name": "Credite bancare pe termen scurt nerambursate la scadenta"
- },
- {
- "name": "Credite externe guvernamentale"
- }
- ],
- "name": "Credite bancare pe termen scurt"
- },
- {
- "name": "CARTES DE CR\u00c9DIT \u00c0 ENCAISSER"
- },
- {
- "name": "CH\u00c8QUES \u00c0 ENCAISSER"
- },
- {
- "children": [
- {
- "name": "Autres valeurs \u00e0\u00a0 encaisser"
- },
- {
- "name": "Efecte remise spre scontare"
- },
- {
- "name": "Virement de fonds"
- },
- {
- "children": [
- {
- "name": "Ch\u00e8ques \u00e0\u00a0 l'encaissement"
- },
- {
- "name": "Ch\u00e8ques en portefeuille"
- }
- ],
- "name": "Ch\u00e8ques \u00e0\u00a0 encaisser ou \u00e0\u00a0 l'encaissement"
- },
- {
- "name": "Cecuri de incasat"
- },
- {
- "children": [
- {
- "name": "Effets \u00e9chus \u00e0\u00a0 encaisser"
- },
- {
- "name": "Effets \u00e0\u00a0 l'encaissement"
- }
- ],
- "name": "Efecte de incasat"
- }
- ],
- "name": "EFFETS \u00c0 ENCAISSER"
- }
- ],
- "name": "VALEURS \u00c0 ENCAISSER"
- },
- {
- "children": [
- {
- "name": "BANQUES AUTRES \u00c9TATS REGION"
- },
- {
- "name": "BANQUES, INTERETS COURUS"
- },
- {
- "name": "BANQUES HORS ZONE MONETAIRE"
- },
- {
- "children": [
- {
- "name": "BANQUE Y"
- },
- {
- "name": "BANQUES X"
- }
- ],
- "name": "BANQUES LOCALES"
- },
- {
- "name": "BANQUES AUTRES ETATS ZONE MONETAIRE"
- }
- ],
- "name": "BANQUES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Casa in lei"
- },
- {
- "name": "Casa in valuta"
- }
- ],
- "name": "CH\u00c8QUES POSTAUX"
- },
- {
- "children": [
- {
- "name": "Alte valori"
- },
- {
- "name": "Timbre fiscale si postale"
- },
- {
- "name": "Tichete si bilete de calatorie"
- },
- {
- "name": "Bilete de tratament si odihna"
- }
- ],
- "name": "TR\u00c9SOR"
- },
- {
- "name": "SOCI\u00c9T\u00c9S DE GESTION ET D'INTERM\u00c9DIATION (S.G.I.)"
- },
- {
- "name": "ETABLISSEMENTS FINANCIERS, INTERETS COURUS"
- },
- {
- "name": "AUTRES ORGANISMES FINANCIERS"
- }
- ],
- "name": "\u00c9TABLISSEMENTS FINANCIERS ET ASSIMIL\u00c9S"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Acreditive in valuta"
- },
- {
- "name": "Acreditive in lei"
- }
- ],
- "name": "OPTIONS DE TAUX D'INT\u00c9R\u00caT"
- },
- {
- "name": "OPTIONS DE TAUX BOURSIERS"
- },
- {
- "name": "AVOIRS D'OR ET AUTRES M\u00c9TAUX PR\u00c9CIEUX ()"
- },
- {
- "name": "OPTIONS DE TAUX DE CHANGE"
- },
- {
- "name": "INSTRUMENTS DE MARCH\u00c9S \u00c0 TERME"
- }
- ],
- "name": "INSTRUMENTS DE TR\u00c9SORERIE"
- }
- ],
- "name": "Comptes financiers"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "PRODUITS FINIS A"
- },
- {
- "name": "PRODUITS FINIS B"
- },
- {
- "name": "Diferente de pret la animale si pasari"
- }
- ],
- "name": "PRODUITS FINIS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Produits finis (ou groupe) A",
- "root_type": "Asset"
- },
- {
- "name": "Produits finis (ou groupe) B",
- "root_type": "Asset"
- }
- ],
- "name": "Produits finis"
- },
- {
- "children": [
- {
- "name": "Obligations"
- },
- {
- "name": "Autres titres et valeurs de placement similaires"
- },
- {
- "name": "Actions, partie lib\u00e9r\u00e9e"
- },
- {
- "name": "Actions, partie non lib\u00e9r\u00e9e"
- },
- {
- "children": [
- {
- "name": "Bons de caisse"
- },
- {
- "name": "Bons de tr\u00e9sor"
- }
- ],
- "name": "Bons de caisse et bons de tr\u00e9sor"
- }
- ],
- "name": "Titres et valeurs de placement"
- },
- {
- "name": "Produse aflate la terti"
- },
- {
- "name": "Animale aflate la terti"
- },
- {
- "name": "Marfuri aflate la terti"
- },
- {
- "children": [
- {
- "name": "\u00c9tudes en cours E1"
- },
- {
- "name": "\u00c9tudes en cours E2"
- }
- ],
- "name": "\u00c9TUDES EN COURS"
- },
- {
- "children": [
- {
- "name": "Prestations de services S1"
- },
- {
- "name": "Prestations de services S2"
- }
- ],
- "name": "PRESTATIONS DE SERVICES EN COURS"
- },
- {
- "children": [
- {
- "name": "D\u00e9chets",
- "root_type": "Asset"
- },
- {
- "name": "Rebuts",
- "root_type": "Asset"
- },
- {
- "name": "Mati\u00e8res de r\u00e9cup\u00e9ration",
- "root_type": "Asset"
- }
- ],
- "name": "Ambalaje aflate la terti"
- }
- ],
- "name": "SERVICES EN COURS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des produits interm\u00e9diaires"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des produits en cours"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des marchandises"
- },
- {
- "name": "Fournitures A, B, C, ..",
- "root_type": "Asset"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des produits finis"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des mati\u00e8res et fournitures"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS DE MARCHANDISES"
- },
- {
- "children": [
- {
- "name": "Ajustari pentru deprecierea materialelor consumabile"
- },
- {
- "name": "Emballages (m\u00eame ventilation que celle du compte 326)",
- "root_type": "Asset"
- },
- {
- "name": "Ajustari pentru deprecierea materialelor de natura obiectelor de inventar"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS DE MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES"
- },
- {
- "children": [
- {
- "name": "Travaux en cours (m\u00eame ventilation que celle du compte 335)",
- "root_type": "Asset"
- },
- {
- "name": "Produits en cours (m\u00eame ventilation que celle du compte 331)",
- "root_type": "Asset"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS D'AUTRES APPOVISIONNEMENTS"
- },
- {
- "children": [
- {
- "name": "Ajustari pentru deprecierea animalelor aflate la terti"
- },
- {
- "name": "Ajustari pentru deprecierea marfurilor aflate la terti"
- },
- {
- "name": "Produits finis (m\u00eame ventilation que celle du compte 355)",
- "root_type": "Asset"
- },
- {
- "name": "Ajustari pentru deprecierea produselor reziduale aflate la terti"
- },
- {
- "name": "Ajustari pentru deprecierea produselor finite aflate la terti"
- },
- {
- "name": "Ajustari pentru deprecierea semifabricatelor aflate la terti"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des titres et valeurs de placement"
- },
- {
- "name": "Ajustari pentru deprecierea materiilor prime si materialelor aflate la terti"
- },
- {
- "name": "Ajustari pentru deprecierea ambalajelor aflate la terti"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES SERVICES EN COURS"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS DE PRODUITS FINIS"
- },
- {
- "children": [
- {
- "name": "Marchandises (ou groupe) A",
- "root_type": "Asset"
- },
- {
- "name": "Marchandises (ou groupe) B",
- "root_type": "Asset"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS DE PRODUITS INTERM\u00c9DIAIRES ET R\u00c9SIDUELS"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS EN COURS DE ROUTE, EN CONSIGNATION OU EN D\u00c9P\u00d4T"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du personnel - d\u00e9biteur"
- },
- {
- "name": "Ajustari pentru deprecierea produselor finite"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des clients et comptes rattach\u00e9s"
- },
- {
- "name": "Ajustari pentru deprecierea semifabricatelor"
- },
- {
- "name": "Ajustari pentru deprecierea produselor reziduale"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres d\u00e9biteurs"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES PRODUCTIONS EN COURS"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Prestations de services S 2",
- "root_type": "Asset"
- },
- {
- "name": "Etat - cr\u00e9dit de TVA (suivant d\u00e9claration)"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges 7%"
- },
- {
- "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges 20%"
- },
- {
- "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges 14%"
- },
- {
- "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges 10%"
- }
- ],
- "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges"
- },
- {
- "name": "Etat - TVA r\u00e9cup\u00e9rable sur immobilisations"
- }
- ],
- "name": "Etat - TVA r\u00e9cup\u00e9rable"
- },
- {
- "name": "Acomptes sur imp\u00f4ts sur les r\u00e9sultats"
- },
- {
- "children": [
- {
- "name": "Subventions d'\u00e9quilibre \u00e0\u00a0 recevoir"
- },
- {
- "name": "Subventions d'exploitation \u00e0\u00a0 recevoir"
- },
- {
- "name": "Subventions d'investissement \u00e0\u00a0 recevoir"
- }
- ],
- "name": "Subventions \u00e0\u00a0 recevoir"
- },
- {
- "name": "Etat - autres comptes d\u00e9biteurs"
- }
- ],
- "name": "Produse finite"
- },
- {
- "children": [
- {
- "name": "Produits r\u00e9siduels B"
- },
- {
- "name": "Produits r\u00e9siduels A"
- }
- ],
- "name": "PRODUITS R\u00c9SIDUELS EN COURS"
- },
- {
- "children": [
- {
- "name": "Clients - retenues de garantie"
- },
- {
- "children": [
- {
- "name": "Clients - factures \u00e0\u00a0 \u00e9tablir"
- },
- {
- "name": "Cr\u00e9ances sur travaux non encore factur\u00e9s"
- }
- ],
- "name": "Clients - factures \u00e0\u00a0 \u00e9tablir et cr\u00e9ances sur travaux non encore factur\u00e9s"
- },
- {
- "name": "Clients douteux ou litigieux"
- },
- {
- "name": "Clients - effets \u00e0\u00a0 recevoir"
- },
- {
- "name": "Travaux en cours T2"
- },
- {
- "children": [
- {
- "name": "Clients - cat\u00e9gorie A"
- },
- {
- "name": "Clients - cat\u00e9gorie B"
- }
- ],
- "name": "Travaux en cours T1"
- },
- {
- "name": "Autres clients et comptes rattach\u00e9s"
- }
- ],
- "name": "TRAVAUX EN COURS"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats courus et non \u00e9chus \u00e0\u00a0 percevoir"
- },
- {
- "name": "Charges constat\u00e9es d'avance"
- },
- {
- "name": "Comptes transitoires ou d'attente - d\u00e9biteurs"
- },
- {
- "name": "Comptes de r\u00e9partition p\u00e9riodique des charges"
- }
- ],
- "name": "Comptes de r\u00e9gularisation - actif"
- },
- {
- "children": [
- {
- "name": "Autres comptes d'associ\u00e9s d\u00e9biteurs"
- },
- {
- "name": "Associ\u00e9s - comptes d'apport en soci\u00e9t\u00e9"
- },
- {
- "name": "Actionnaires - capital souscrit et appel\u00e9 non vers\u00e9"
- },
- {
- "name": "Comptes courants des associ\u00e9s d\u00e9biteurs"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es aux comptes d'associ\u00e9s"
- },
- {
- "name": "Associ\u00e9s - op\u00e9rations faites en commun"
- }
- ],
- "name": "Produse reziduale"
- },
- {
- "children": [
- {
- "name": "Produits interm\u00e9diaires B"
- },
- {
- "name": "Produits interm\u00e9diaires A"
- },
- {
- "name": "Personnel - autres d\u00e9biteurs"
- }
- ],
- "name": "PRODUITS INTERM\u00c9DIAIRES EN COURS"
- },
- {
- "children": [
- {
- "name": "Produits en cours P2"
- },
- {
- "name": "Produits en cours P1"
- },
- {
- "name": "Rabais, remises et ristournes \u00e0\u00a0 obtenir - avoirs non encore re\u00e7us"
- },
- {
- "name": "Fournisseurs - cr\u00e9ances pour emballages et mat\u00e9riel \u00e0\u00a0 rendre"
- },
- {
- "name": "Autres fournisseurs d\u00e9biteurs"
- }
- ],
- "name": "PRODUITS EN COURS"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances sur cessions d'immobilisations"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es aux autres d\u00e9biteurs"
- },
- {
- "name": "Cr\u00e9ances sur cessions d'\u00e9l\u00e9ments d'actif circulant"
- },
- {
- "name": "Divers d\u00e9biteurs"
- }
- ],
- "name": "Diferente de pret la produse"
- }
- ],
- "name": "PRODUITS EN COURS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Produit en cours P 1",
- "root_type": "Asset"
- },
- {
- "name": "Produit en cours P 2",
- "root_type": "Asset"
- }
- ],
- "name": "MATI\u00c8RES CONSOMMABLES"
- },
- {
- "name": "FOURNITURES DE BUREAU"
- },
- {
- "children": [
- {
- "name": "Emballages \u00e0 usage mixte"
- },
- {
- "name": "Autres emballages"
- },
- {
- "name": "Emballages perdus"
- },
- {
- "name": "Emballages r\u00e9cup\u00e9rables non identifiables"
- }
- ],
- "name": "EMBALLAGES"
- },
- {
- "name": "AUTRES MATI\u00c8RES"
- },
- {
- "name": "FOURNITURES D'ATELIER ET D'USINE"
- },
- {
- "name": "FOURNITURES DE MAGASIN"
- }
- ],
- "name": "AUTRES APPROVISIONNEMENTS"
- },
- {
- "children": [
- {
- "name": "PRODUITS FINIS EN COURS DE ROUTE"
- },
- {
- "name": "AUTRES APPROVISIONNEMENTS EN COURS DE ROUTE"
- },
- {
- "name": "MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES EN COURS DE ROUTE"
- },
- {
- "name": "MARCHANDISES EN COURS DE ROUTE"
- },
- {
- "children": [
- {
- "name": "Stock en d\u00e9p\u00f4t"
- },
- {
- "name": "Stock en consignation"
- }
- ],
- "name": "STOCK EN CONSIGNATION OU EN D\u00c9P\u00d4T"
- },
- {
- "name": "STOCK PROVENANT D'IMMOBILISATIONS MISES HORS SERVICE OU AU REBUT"
- }
- ],
- "name": "STOCKS EN COURS DE ROUTE, EN CONSIGNATION OU EN D\u00c9P\u00d4T"
- },
- {
- "children": [
- {
- "name": "FOURNITURES (A,B)"
- },
- {
- "name": "Marfuri in curs de aprovizionare"
- },
- {
- "children": [
- {
- "name": "Emballages r\u00e9cup\u00e9rables non identifiables",
- "root_type": "Asset"
- },
- {
- "name": "Emballages \u00e0 usage mixte",
- "root_type": "Asset"
- },
- {
- "name": "Emballages perdus",
- "root_type": "Asset"
- }
- ],
- "name": "Animale in curs de aprovizionare"
- },
- {
- "children": [
- {
- "name": "Mati\u00e8re (ou groupe) D",
- "root_type": "Asset"
- },
- {
- "name": "Mati\u00e8re (ou groupe) C",
- "root_type": "Asset"
- }
- ],
- "name": "MATI\u00c8RES A"
- },
- {
- "children": [
- {
- "name": "Combustibles",
- "root_type": "Asset"
- },
- {
- "name": "Produits d'entretien",
- "root_type": "Asset"
- },
- {
- "name": "Fournitures de bureau",
- "root_type": "Asset"
- },
- {
- "name": "Fournitures de magasin",
- "root_type": "Asset"
- },
- {
- "name": "Fournitures d'atelier et d usine",
- "root_type": "Asset"
- }
- ],
- "name": "MATI\u00c8RES B"
- },
- {
- "name": "Ambalaje in curs de aprovizionare"
- }
- ],
- "name": "MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Marchandises A2"
- },
- {
- "name": "Marchandises A1"
- },
- {
- "name": "Marchandises en cours de route"
- },
- {
- "name": "Autres marchandises"
- }
- ],
- "name": "MARCHANDISES A"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Biens r\u00e9siduels en cours"
- },
- {
- "name": "Biens interm\u00e9diaires en cours"
- },
- {
- "name": "Biens produits en cours"
- }
- ],
- "name": "Biens en cours"
- },
- {
- "name": "Autres produits en cours"
- },
- {
- "children": [
- {
- "name": "\u00c9tudes en cours"
- },
- {
- "name": "Prestations en cours"
- },
- {
- "name": "Travaux en cours"
- }
- ],
- "name": "Services en cours"
- }
- ],
- "name": "Produits en cours"
- },
- {
- "children": [
- {
- "name": "Produits finis (groupe B)"
- },
- {
- "name": "Produits finis (groupe A)"
- },
- {
- "name": "Produits finis en cours de route"
- },
- {
- "name": "Autres produits finis"
- }
- ],
- "name": "Produits finis"
- },
- {
- "name": "MARCHANDISES HORS ACTIVIT\u00c9S ORDINAIRES (H.A.O.)"
- },
- {
- "children": [
- {
- "name": "Autres mati\u00e8res et fournitures consommables"
- },
- {
- "name": "Mati\u00e8res et fournitures consommables en cours de route"
- },
- {
- "children": [
- {
- "name": "Emballages perdus"
- },
- {
- "name": "Emballages \u00e0\u00a0 usage mixte"
- },
- {
- "name": "Emballages r\u00e9cup\u00e9rables non identifiables"
- }
- ],
- "name": "Emballages"
- },
- {
- "children": [
- {
- "name": "Mati\u00e8res premi\u00e8res (groupe B)"
- },
- {
- "name": "Mati\u00e8res premi\u00e8res (groupe A)"
- }
- ],
- "name": "Marchandises B1"
- },
- {
- "children": [
- {
- "name": "Fournitures de magasin"
- },
- {
- "name": "Fournitures de bureau"
- },
- {
- "name": "Produits d'entretien"
- },
- {
- "name": "Mati\u00e8res consommables (groupe B)"
- },
- {
- "name": "Mati\u00e8res consommables (groupe A)"
- },
- {
- "name": "Fournitures d'atelier et d'usine"
- },
- {
- "name": "Combustibles"
- }
- ],
- "name": "Marchandises B2"
- }
- ],
- "name": "MARCHANDISES B"
- },
- {
- "children": [
- {
- "name": "Autres produits interm\u00e9diaires et produits r\u00e9siduels"
- },
- {
- "children": [
- {
- "name": "D\u00e9chets"
- },
- {
- "name": "Mati\u00e8res de r\u00e9cup\u00e9ration"
- },
- {
- "name": "Rebuts"
- }
- ],
- "name": "Produits r\u00e9siduels (ou mati\u00e8res de r\u00e9cup\u00e9ration)"
- },
- {
- "children": [
- {
- "name": "Produits interm\u00e9diaires (groupe A)"
- },
- {
- "name": "Produits interm\u00e9diaires (groupe B)"
- }
- ],
- "name": "Produits interm\u00e9diaires"
- }
- ],
- "name": "Produits interm\u00e9diaires et produits r\u00e9siduels"
- },
- {
- "name": "Fournitures A, B, C, ..",
- "root_type": "Asset"
- }
- ],
- "name": "MARCHANDISES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Produits interm\u00e9diaires A"
- },
- {
- "name": "Produits interm\u00e9diaires B"
- }
- ],
- "name": "PRODUITS INTERM\u00c9DIAIRES"
- },
- {
- "name": "Diferente de pret la marfuri"
- },
- {
- "children": [
- {
- "name": "D\u00e9chets"
- },
- {
- "name": "Rebuts"
- },
- {
- "name": "Mati\u00e8res de R\u00e9cup\u00e9ration"
- }
- ],
- "name": "PRODUITS R\u00c9SIDUELS"
- },
- {
- "children": [
- {
- "name": "Diminution des cr\u00e9ances circulantes"
- },
- {
- "name": "Augmentation des dettes circulantes"
- }
- ],
- "name": "\u00c9cart de conversion - Actif (\u00e9l\u00e9ments circulant)"
- }
- ],
- "name": "PRODUITS INTERM\u00c9DIAIRES ET R\u00c9SIDUELS"
- }
- ],
- "name": "Comptes de stocks et d'en-cours"
- }
- ],
- "name": "Comptes de bilan"
- },
- {
- "name": "COMPTES DE RESULTATS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Giruri si garantii acordate"
- },
- {
- "name": "Alte angajamente acordate "
- }
- ],
- "name": "Angajamente acordate"
- },
- {
- "name": "Certificate de emisii de gaze cu efect de sera"
- },
- {
- "children": [
- {
- "name": "Valori materiale primite in pastrare sau custodie"
- },
- {
- "name": "Bunuri publice primite in administrare, concesiune si cu chirie"
- },
- {
- "name": "Alte valori in afara bilantului"
- },
- {
- "name": "Debitori scosi din activ, urmariti in continuare"
- },
- {
- "name": "Efecte scontate neajunse la scadenta"
- },
- {
- "name": "Valori materiale primite spre prelucrare sau reparare"
- },
- {
- "name": "Stocuri de natura obiectelor de inventar date in folosinta"
- },
- {
- "name": "Redevente, locatii de gestiune, chirii si alte datorii asimilate"
- },
- {
- "name": "Imobilizari corporale luate cu chirie"
- }
- ],
- "name": "Alte conturi in afara bilantului"
- },
- {
- "name": "Datorii contingente"
- },
- {
- "children": [
- {
- "name": "Alte angajamente primite"
- },
- {
- "name": "Giruri si garantii primite"
- }
- ],
- "name": "Angajamente primite"
- },
- {
- "children": [
- {
- "name": "Amortizarea aferenta gradului de neutilizare a mijloacelor fixe "
- }
- ],
- "name": "Amortizarea aferenta gradului de neutilizare a mijloacelor fixe"
- },
- {
- "children": [
- {
- "name": "Dobanzi de incasat"
- },
- {
- "name": "Dobanzi de platit"
- }
- ],
- "name": "Dobanzi aferente contractelor de leasing si altor contracte asimilate, neajunse la scadenta"
- },
- {
- "name": "Active contingente"
- }
- ],
- "name": "CONTURI IN AFARA BILANTULUI"
- }
- ],
- "name": "CONTURI SPECIALE"
- },
- {
- "name": "CONTURI DE GESTIUNE"
- }
- ],
- "name": "Conturi in afara bilantului"
- },
- {
- "children": [
- {
- "name": "COMPTES DE PRODUITS"
- },
- {
- "name": "COMPTES DE CHARGES"
- }
- ],
- "name": "COMPTES DE GESTION"
- },
- {
- "children": [
- {
- "name": "Comptes de produits"
- },
- {
- "name": "Comptes de charges"
- }
- ],
- "name": "Comptes de gestion"
- },
- {
- "children": [
- {
- "name": "Comptes financiers"
- },
- {
- "name": "Comptes de tiers"
- },
- {
- "name": "Comptes de capitaux"
- },
- {
- "name": "Comptes de stocks et d'en-cours"
- },
- {
- "name": "Comptes d'immobilisations"
- }
- ],
- "name": "Comptes de bilan"
- },
- {
- "children": [
- {
- "name": "COMPTES D'ECARTS SUR COUTS PREETABLIS"
- },
- {
- "children": [
- {
- "name": "Costul productiei de executie"
- },
- {
- "name": "Costul productiei obtinute"
- }
- ],
- "name": "COMPTES DE RECLASSEMENTS"
- },
- {
- "name": "COMPTES DE RESULTATS"
- },
- {
- "name": "COMPTES DE LIAISONS INTERNES"
- },
- {
- "name": "COMPTES DE CO\u00dbTS"
- },
- {
- "name": "COMPTES DE DIFFERENCES DE TRAITEMENT COMPTABLE\n "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Divers engagements obtenus"
- },
- {
- "name": "Abandons de cr\u00e9ances conditionnels"
- },
- {
- "name": "Ventes avec clause de r\u00e9serve de propri\u00e9t\u00e9"
- }
- ],
- "name": "AUTRES ENGAGEMENTS OBTENUS"
- },
- {
- "children": [
- {
- "name": "Autres engagements de financement obtenus"
- },
- {
- "name": "Facilit\u00e9s de financement renouvelables"
- },
- {
- "name": "Emprunts restant \u00e0 encaisser"
- },
- {
- "name": " Facilit\u00e9s d'\u00e9mission"
- },
- {
- "name": "Cr\u00e9dits confirm\u00e9s obtenus"
- }
- ],
- "name": "ENGAGEMENTS DE FINANCEMENT OBTENUS"
- },
- {
- "children": [
- {
- "name": "Commandes fermes des clients"
- },
- {
- "name": "Achats de marchandises \u00e0 terme"
- },
- {
- "name": "Achats \u00e0 terme de devises"
- },
- {
- "name": "Autres engagements r\u00e9ciproques"
- }
- ],
- "name": "ENGAGEMENTS R\u00c9CIPROQUES"
- },
- {
- "children": [
- {
- "name": "Avals accord\u00e9s"
- },
- {
- "name": "Cautions, garanties accord\u00e9es"
- },
- {
- "name": "Effets endoss\u00e9s par l'entreprise"
- },
- {
- "name": "Autres garanties accord\u00e9es"
- },
- {
- "name": "Hypoth\u00e8ques accord\u00e9es"
- }
- ],
- "name": "ENGAGEMENTS DE GARANTIE ACCORD\u00c9S"
- },
- {
- "children": [
- {
- "name": "Effets endoss\u00e9s par des tiers"
- },
- {
- "name": "Hypoth\u00e8ques obtenues"
- },
- {
- "name": "Autres garanties obtenues"
- },
- {
- "name": "Cautions, garanties obtenues"
- },
- {
- "name": "Avals obtenus"
- }
- ],
- "name": "ENGAGEMENTS DE GARANTIE OBTENUS"
- },
- {
- "children": [
- {
- "name": "Achats avec clause de r\u00e9serve de propri\u00e9t\u00e9"
- },
- {
- "name": "Divers engagements accord\u00e9s"
- },
- {
- "name": "Annulations conditionnelles de dettes"
- },
- {
- "name": "Engagements de retraite"
- }
- ],
- "name": "AUTRES ENGAGEMENTS ACCORD\u00c9S"
- },
- {
- "children": [
- {
- "name": "Commandes fermes aux fournisseurs"
- },
- {
- "name": "Ventes de marchandises \u00e0 terme"
- },
- {
- "name": "Autres engagements r\u00e9ciproques"
- },
- {
- "name": "Ventes \u00e0 terme de devises"
- }
- ],
- "name": "ENGAGEMENTS R\u00c9CIPROQUES"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9dits accord\u00e9s non d\u00e9caiss\u00e9s"
- },
- {
- "name": "Autres engagements de financement accord\u00e9s"
- }
- ],
- "name": "ENGAGEMENTS DE FINANCEMENT ACCORD\u00c9S"
- }
- ],
- "name": "ENGAGEMENTS OBTENUS ET ENGAGEMENTS ACCORD\u00c9S"
- },
- {
- "children": [
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS ACCORD\u00c9S, 905 \u00e0 908\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS ACCORD\u00c9S, 905 \u00e0 908\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 \u00e0 904\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 \u00e0 904\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS ACCORD\u00c9S, 905 \u00e0 908\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 \u00e0 904\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS ACCORD\u00c9S, 905 \u00e0 908\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 \u00e0 904\n "
- }
- ],
- "name": "CONTREPARTIES DES ENGAGEMENTS"
- },
- {
- "name": "COMPTES DE STOCKS"
- },
- {
- "children": [
- {
- "name": "Cheltuieli generale de administratie"
- },
- {
- "name": "Cheltuieli indirecte de productie"
- },
- {
- "name": "Cheltuielile activitatii de baza"
- },
- {
- "name": "Cheltuieli de desfacere"
- },
- {
- "name": "Cheltuielile activitatilor auxiliare"
- }
- ],
- "name": "COMPTES REFLECHIS"
- }
- ],
- "name": "Comptes des engagements hors bilan et comptabilit\u00e9 analytique"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Dotations aux amortissements des immobilisations incorporelles",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Immobilisations corporelles",
- "root_type": "Expense"
- },
- {
- "name": "Immobilisations incorporelles",
- "root_type": "Expense"
- }
- ],
- "name": "Dotations pour d\u00e9pr\u00e9ciations des immobilisations incorporelles et corporelles"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances",
- "root_type": "Expense"
- },
- {
- "name": "Stocks et en-cours",
- "root_type": "Expense"
- }
- ],
- "name": "Dotations aux provisions pour d\u00e9pr\u00e9ciation des actifs circulants"
- },
- {
- "children": [
- {
- "name": "Immobilisations corporelles",
- "root_type": "Expense"
- },
- {
- "name": "Immobilisations incorporelles",
- "root_type": "Expense"
- }
- ],
- "name": "Dotations aux amortissements des charges immobilis\u00e9es",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux amortissements des immobilisations corporelles",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux provisions pour risques et charges d'exploitation",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli de exploatare privind ajustarile pentru deprecierea activelor circulante",
- "root_type": "Expense"
- }
- ],
- "name": "DOTATIONS AUX AMORTISSEMENTS D'EXPLOITATION",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Dotations aux amortissements des primes de remboursement des obligations",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux provisions pour risques et charges financiers",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli financiare privind amortizarea primelor de rambursare a obligatiunilor",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli financiare privind ajustarile pentru pierderea de valoare a imobilizarilor financiare",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Immobilisations financi\u00e8res",
- "root_type": "Expense"
- },
- {
- "name": "Valeurs mobili\u00e8res de placement",
- "root_type": "Expense"
- }
- ],
- "name": "Dotations aux d\u00e9pr\u00e9ciation des \u00e9l\u00e9ments financiers"
- },
- {
- "name": "Cheltuieli financiare privind ajustarile pentru pierderea de valoare a activelor circulante",
- "root_type": "Expense"
- }
- ],
- "name": "Cheltuieli financiare privind amortizarile si ajustarile pentru pierdere de valoare"
- },
- {
- "children": [
- {
- "name": "Dotations aux provisions r\u00e9glement\u00e9es (stocks)",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux amortissements exceptionnels des immobilisations",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Amortissements d\u00e9rogatoires",
- "root_type": "Expense"
- }
- ],
- "name": "Dotations aux amortissements des primes de remboursement des obligations",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux d\u00e9pr\u00e9ciations exceptionnelles",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux provisions exceptionnelles",
- "root_type": "Expense"
- },
- {
- "name": "Autres dotations aux amortissements \u00e0 caract\u00e8re financier",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux autres provisions r\u00e9glement\u00e9es",
- "root_type": "Expense"
- }
- ],
- "name": "DOTATIONS AUX AMORTISSEMENTS \u00c0 CARACT\u00c8RE FINANCIER",
- "root_type": "Expense"
- }
- ],
- "name": "DOTATIONS AUX AMORTISSEMENTS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "QUOTE-PART DE R\u00c9SULTAT ANNUL\u00c9E SUR EX\u00c9CUTION PARTIELLE DE CONTRATS PLURI-EXERCICES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances des exercices ant\u00e9rieurs",
- "root_type": "Expense"
- },
- {
- "name": "Cr\u00e9ances de l'exercice",
- "root_type": "Expense"
- }
- ],
- "name": "VALEUR COMPTABLE DES CESSIONS COURANTES D'IMMOBILISATIONS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)",
- "root_type": "Expense"
- },
- {
- "name": "Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)",
- "root_type": "Expense"
- }
- ],
- "name": "QUOTE-PART DE R\u00c9SULTAT SUR OP\u00c9RATIONS FAITES EN COMMUN",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Autres charges provisionn\u00e9es",
- "root_type": "Expense"
- },
- {
- "name": "sur stocks",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "D.N.C. aux provisions pour risques et charges durables"
- },
- {
- "name": "D.N.C. aux provisions pour risques et charges momentan\u00e9s"
- }
- ],
- "name": "Dotations non courantes aux provisions pour risques et charges"
- },
- {
- "children": [
- {
- "name": "D.N.C. pour plus-values en instance d'imposition"
- },
- {
- "name": "D.N.C. pour reconstitution de gisements"
- },
- {
- "name": "D.N.C. pour acquisition et construction de logements"
- },
- {
- "name": "D.N.C. pour investissements"
- },
- {
- "name": "D.N.C. pour amortissements d\u00e9rogatoires"
- }
- ],
- "name": "sur cr\u00e9ances",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "D.N.C. aux provisions pour d\u00e9pr\u00e9ciation de l'actif circulant"
- },
- {
- "name": "D.N.C. aux provisions pour d\u00e9pr\u00e9ciation de l'actif immobilis\u00e9"
- }
- ],
- "name": "Dotations non courantes aux provisions pour d\u00e9pr\u00e9ciation"
- },
- {
- "children": [
- {
- "name": "D.A.E. de l'immobilisation en non-valeurs"
- },
- {
- "name": "D.A.E. des immobilisations incorporelles"
- },
- {
- "name": "D.A.E. des immobilisations corporelles"
- }
- ],
- "name": "sur risques \u00e0 court terme",
- "root_type": "Expense"
- }
- ],
- "name": "CHARGES PROVISIONN\u00c9ES D'EXPLOITATION",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Alte cheltuieli de exploatare",
- "root_type": "Expense"
- },
- {
- "name": "Cr\u00e9ances devenues irr\u00e9couvrables"
- },
- {
- "children": [
- {
- "name": "Dons"
- },
- {
- "name": "Lots"
- },
- {
- "name": "Lib\u00e9ralit\u00e9s"
- }
- ],
- "name": "Dons, lib\u00e9ralit\u00e9s et lots"
- },
- {
- "name": "Dons",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9nalit\u00e9s et amendes fiscales"
- },
- {
- "name": "P\u00e9nalit\u00e9s et amendes p\u00e9nales"
- }
- ],
- "name": "M\u00e9c\u00e9nat",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "D\u00e9dits"
- },
- {
- "name": "P\u00e9nalit\u00e9s sur march\u00e9s"
- }
- ],
- "name": "Jetons de pr\u00e9sence et autres r\u00e9mun\u00e9rations d'administrateurs",
- "root_type": "Expense"
- }
- ],
- "name": "CHARGES DIVERSES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Quote-part de perte support\u00e9e (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)",
- "root_type": "Expense"
- },
- {
- "name": "Quote-part de b\u00e9n\u00e9fice transf\u00e9r\u00e9e (comptabilit\u00e9 du g\u00e9rant)",
- "root_type": "Expense"
- }
- ],
- "name": "Quotes-parts de r\u00e9sultat sur op\u00e9rations faites en commun"
- },
- {
- "children": [
- {
- "name": "Subventions accord\u00e9es de l'exercice"
- },
- {
- "name": "Subventions accord\u00e9es des exercices ant\u00e9rieurs"
- }
- ],
- "name": "Subventions accord\u00e9es"
- },
- {
- "children": [
- {
- "name": "VNA des immobilisations c\u00e9d\u00e9es des exercices ant\u00e9rieurs"
- },
- {
- "name": "Clients",
- "root_type": "Expense"
- },
- {
- "name": "VNA des immobilisations corporelles c\u00e9d\u00e9es"
- },
- {
- "name": "VNA des immobilisations incorporelles c\u00e9d\u00e9es"
- },
- {
- "name": "Autres d\u00e9biteurs",
- "root_type": "Expense"
- },
- {
- "name": "VNA provisions des immobilisations financi\u00e8res c\u00e9d\u00e9es (droits de propri\u00e9t\u00e9)"
- },
- {
- "name": "Droits d'auteur et de reproduction",
- "root_type": "Expense"
- }
- ],
- "name": "PERTES SUR CR\u00c9ANCES CLIENTS ET AUTRES D\u00c9BITEURS",
- "root_type": "Expense"
- }
- ],
- "name": "AUTRES CHARGES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "M\u00e9decine du travail pharmacie",
- "root_type": "Expense"
- },
- {
- "name": "Autres amendes p\u00e9nales et fiscales",
- "root_type": "Expense"
- },
- {
- "name": "P\u00e9nalit\u00e9s d'assiette, imp\u00f4ts indirects",
- "root_type": "Expense"
- },
- {
- "name": "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs",
- "root_type": "Expense"
- },
- {
- "name": "P\u00e9nalit\u00e9s d'assiette, imp\u00f4ts directs",
- "root_type": "Expense"
- },
- {
- "name": "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00c9NALIT\u00c9S ET AMENDES FISCALES",
- "root_type": "Expense"
- },
- {
- "name": "AUTRES IMP\u00d4TS ET TAXES",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli cu tichetele de masa acordate salariatilor",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Autres imp\u00f4ts et taxes directs",
- "root_type": "Expense"
- },
- {
- "name": "Taxes d'apprentissage",
- "root_type": "Expense"
- },
- {
- "name": "Patentes, licences et taxes annexes",
- "root_type": "Expense"
- },
- {
- "name": "Taxes sur appointements et salaires",
- "root_type": "Expense"
- },
- {
- "name": "Formation professionnelle continue",
- "root_type": "Expense"
- },
- {
- "name": "Imp\u00f4ts fonciers et taxes annexes",
- "root_type": "Expense"
- }
- ],
- "name": "IMP\u00d4TS ET TAXES DIRECTS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Droits de mutation",
- "root_type": "Expense"
- },
- {
- "name": "Autres droits",
- "root_type": "Expense"
- },
- {
- "name": "Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9",
- "root_type": "Expense"
- },
- {
- "name": "Droits de timbre",
- "root_type": "Expense"
- },
- {
- "name": "Vignettes",
- "root_type": "Expense"
- }
- ],
- "name": "DROITS D'ENREGISTREMENT",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli cu renumerarea in instrumente de capitaluri proprii",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Contributia unitatii la asigurarile sociale",
- "root_type": "Expense"
- },
- {
- "name": "Contributia unitatii pentru ajutorul de somaj",
- "root_type": "Expense"
- },
- {
- "name": "Contributia angajatorului pentru asigurarile sociale de sanatate",
- "root_type": "Expense"
- },
- {
- "name": "Contributia unitatii la fondul de garantare",
- "root_type": "Expense"
- },
- {
- "name": "Contributia unitatii la fondul de concedii medicale",
- "root_type": "Expense"
- },
- {
- "name": "Contributia unitatii la schemele de pensii facultative",
- "root_type": "Expense"
- },
- {
- "name": "Alte cheltuieli privind asigurarile si protectia sociala",
- "root_type": "Expense"
- },
- {
- "name": "Contributia unitatii la primele de asigurare voluntara de sanatate",
- "root_type": "Expense"
- }
- ],
- "name": "IMP\u00d4TS ET TAXES INDIRECTS",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli cu primele reprezentand participarea personalului la profit",
- "root_type": "Expense"
- }
- ],
- "name": "IMP\u00d4TS ET TAXES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "PERTES SUR CESSIONS DE TITRES DE PLACEMENT",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Charges exceptionnelles diverses",
- "root_type": "Expense"
- },
- {
- "name": "sur instruments de tr\u00e9sorerie",
- "root_type": "Expense"
- },
- {
- "name": "sur rentes viag\u00e8res",
- "root_type": "Expense"
- },
- {
- "name": "sur op\u00e9rations financi\u00e8res",
- "root_type": "Expense"
- },
- {
- "name": "Malis provenant du rachat par l'entreprise d'actions et obligations \u00e9mises par elle-m\u00eame",
- "root_type": "Expense"
- }
- ],
- "name": "PERTES SUR RISQUES FINANCIERS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats sur dettes commerciales",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats sur obligations cautionn\u00e9es",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats sur dettes diverses",
- "root_type": "Expense"
- },
- {
- "name": "Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs",
- "root_type": "Expense"
- },
- {
- "name": "Comptes courants bloqu\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de tr\u00e9sorerie et d\u2019escompte",
- "root_type": "Expense"
- }
- ],
- "name": "AUTRES INT\u00c9R\u00caTS",
- "root_type": "Expense"
- },
- {
- "name": "PERTES DE CHANGE",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Autres charges provisionn\u00e9es financi\u00e8res",
- "root_type": "Expense"
- },
- {
- "name": "sur titres de placement",
- "root_type": "Expense"
- },
- {
- "name": "sur risques financiers",
- "root_type": "Expense"
- }
- ],
- "name": "CHARGES PROVISIONN\u00c9ES FINANCI\u00c8RES",
- "root_type": "Expense"
- },
- {
- "name": "ESCOMPTES ACCORD\u00c9S",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats dans loyers de cr\u00e9dit-bail immobilier",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats dans loyers des autres contrats",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats dans loyers de cr\u00e9dit-bail mobilier",
- "root_type": "Expense"
- }
- ],
- "name": "INT\u00c9R\u00caTS DANS LOYERS DE CR\u00c9DIT-BAIL ET CONTRATS ASSIMIL\u00c9S",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances devenues irr\u00e9couvrables dans l'exercice",
- "root_type": "Expense"
- },
- {
- "name": "Subventions accord\u00e9es",
- "root_type": "Expense"
- },
- {
- "name": "Emprunts obligataires",
- "root_type": "Expense"
- },
- {
- "name": "Rappels d'imp\u00f4ts (autres qu'imp\u00f4ts sur les b\u00e9n\u00e9fices)",
- "root_type": "Expense"
- },
- {
- "name": "Dettes li\u00e9es \u00e0 des participations",
- "root_type": "Expense"
- },
- {
- "name": "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit",
- "root_type": "Expense"
- },
- {
- "name": "Autres charges exceptionnelles sur op\u00e9ration de gestion",
- "root_type": "Expense"
- }
- ],
- "name": "INT\u00c9R\u00caTS DES EMPRUNTS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Imposition minimale annuelle des soci\u00e9t\u00e9s"
- },
- {
- "name": "Imp\u00f4ts sur les b\u00e9n\u00e9fices"
- },
- {
- "name": "Rappels et d\u00e9gr\u00e8vements d'imp\u00f4ts sur les r\u00e9sultats"
- }
- ],
- "name": "Imp\u00f4ts sur les r\u00e9sultats"
- },
- {
- "children": [
- {
- "name": "Immobilisations incorporelles",
- "root_type": "Expense"
- },
- {
- "name": "Autres \u00e9l\u00e9ments d'actif",
- "root_type": "Expense"
- },
- {
- "name": "Immobilisations corporelles",
- "root_type": "Expense"
- },
- {
- "name": "Immobilisations financi\u00e8res",
- "root_type": "Expense"
- }
- ],
- "name": "ESCOMPTES DES EFFETS DE COMMERCE",
- "root_type": "Expense"
- }
- ],
- "name": "FRAIS FINANCIERS ET CHARGES ASSIMIL\u00c9ES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "D.E. aux amortissements des exercices ant\u00e9rieurs"
- },
- {
- "name": "D.E. aux provisions des exercices ant\u00e9rieurs"
- }
- ],
- "name": "Dotations d'exploitation des exercices ant\u00e9rieurs"
- },
- {
- "children": [
- {
- "name": "D.E.P. pour d\u00e9pr\u00e9ciation des immobilisations incorporelles"
- },
- {
- "name": "D.E.P. pour d\u00e9pr\u00e9ciation des immobilisations corporelles"
- }
- ],
- "name": "Dotations d'exploitation aux provisions pour d\u00e9pr\u00e9ciation des immobilisations"
- },
- {
- "children": [
- {
- "name": "D.E.P. pour d\u00e9pr\u00e9ciation des stocks"
- },
- {
- "name": "D.E.P. pour d\u00e9pr\u00e9ciation des cr\u00e9ances de l'actif circulant"
- }
- ],
- "name": "Dotations d'exploitation aux provisions pour d\u00e9pr\u00e9ciations de l'actif circulant"
- },
- {
- "children": [
- {
- "name": "D.E.P. pour risques et charges durables"
- },
- {
- "name": "D.E.P. pour risques et charges momentan\u00e9s"
- }
- ],
- "name": "Dotations d'exploitation aux provisions pour risques et charges"
- },
- {
- "children": [
- {
- "name": "D.E.A. des frais pr\u00e9liminaires"
- },
- {
- "name": "D.E.A. des charges \u00e0\u00a0 r\u00e9partir"
- }
- ],
- "name": "Dotations d'exploitation aux amortissements de l'immobilisation en non valeur"
- },
- {
- "children": [
- {
- "name": "D.E.A. des mobiliers, mat\u00e9riels de bureau et am\u00e9nagements divers"
- },
- {
- "name": "D.E.A. du mat\u00e9riel de transport"
- },
- {
- "name": "D.E.A. des autres immobilisations corporelles"
- },
- {
- "name": "D.E.A. des terrains"
- },
- {
- "name": "D.E.A. des installations techniques, mat\u00e9riel et outillage"
- },
- {
- "name": "D.E.A. des constructions"
- }
- ],
- "name": "Dotations d'exploitation aux amortissements des immobilisations corporelles"
- },
- {
- "children": [
- {
- "name": "D.E.A. des autres immobilisations incorporelles"
- },
- {
- "name": "D.E.A. de l'immobilisation en recherche et d\u00e9veloppement"
- },
- {
- "name": "D.E.A. du fonds commercial"
- },
- {
- "name": "D.E.A. des brevets, marques, droits et valeurs similaires"
- }
- ],
- "name": "Dotations d'exploitation aux amortissements des immobilisations incorporelles"
- }
- ],
- "name": "Dotations d'exploitation"
- },
- {
- "children": [
- {
- "name": "Autres charges d'exploitation des exercices ant\u00e9rieurs"
- },
- {
- "name": "Transports administratifs",
- "root_type": "Expense"
- },
- {
- "name": "Voyages et d\u00e9placements",
- "root_type": "Expense"
- },
- {
- "name": "Transports entre \u00e9tablissements ou chantiers",
- "root_type": "Expense"
- },
- {
- "name": "Transfert de profits sur op\u00e9rations faites en commun"
- },
- {
- "name": "Pertes sur op\u00e9rations faites en commun"
- }
- ],
- "name": "AUTRES FRAIS DE TRANSPORT",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Achats de marchandises \"groupe A\""
- },
- {
- "name": "Achats de marchandises \"groupe B\""
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur achats de marchandises"
- },
- {
- "name": "Achats revendus de marchandises des exercices ant\u00e9rieurs"
- },
- {
- "name": "Variation de stocks de marchandises"
- }
- ],
- "name": "TRANSPORTS SUR ACHATS()",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Honoraires"
- },
- {
- "name": "Commissions et courtages"
- },
- {
- "name": "Frais d'actes et de contentieux"
- }
- ],
- "name": "R\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires"
- },
- {
- "children": [
- {
- "name": "Assurances - Mat\u00e9riel de transport"
- },
- {
- "name": "Assurances multirisque (vol, incendie,R,C,)"
- },
- {
- "name": "Autres assurances"
- },
- {
- "name": "Assurances - risques d'exploitation"
- }
- ],
- "name": "Primes d'assurances"
- },
- {
- "children": [
- {
- "name": "Autres redevances"
- },
- {
- "name": "Redevances pour brevets"
- }
- ],
- "name": "Redevances pour brevets, marques, droits et valeurs similaires"
- },
- {
- "children": [
- {
- "name": "R\u00e9mun\u00e9rations du personnel occasionnel"
- },
- {
- "name": "R\u00e9mun\u00e9rations du personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0\u00a0 l'entreprise"
- },
- {
- "name": "R\u00e9mun\u00e9rations du personnel int\u00e9rimaire"
- }
- ],
- "name": "R\u00e9mun\u00e9rations du personnel ext\u00e9rieur \u00e0\u00a0 l'entreprise"
- },
- {
- "children": [
- {
- "name": "Maintenance"
- },
- {
- "name": "Entretien et r\u00e9parations des biens immobiliers"
- },
- {
- "name": "Entretien et r\u00e9parations des biens mobiliers"
- }
- ],
- "name": "Entretien et r\u00e9parations"
- },
- {
- "children": [
- {
- "name": "Redevances de cr\u00e9dit-bail - mobilier et mat\u00e9riel"
- }
- ],
- "name": "Redevances de cr\u00e9dit-bail"
- },
- {
- "children": [
- {
- "name": "Locations de constructions"
- },
- {
- "name": "Locations et charges locatives diverses"
- },
- {
- "name": "Locations de terrains"
- },
- {
- "name": "Malis sur emballages rendus"
- },
- {
- "name": "Locations de mat\u00e9riel de transport"
- },
- {
- "name": "Locations de mat\u00e9riel informatique"
- },
- {
- "name": "Locations de mobilier et de mat\u00e9riel de bureau"
- },
- {
- "name": "Locations de mat\u00e9riel et d'outillage"
- }
- ],
- "name": "Locations et charges locatives"
- }
- ],
- "name": "TRANSPORTS POUR LE COMPTE DE TIERS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Rabais, remises et ristournes obtenus sur achats de travaux, \u00e9tudes et prestations de service"
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur achats de mati\u00e8res et fournitures consommables"
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur achats des emballages"
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur achats de mati\u00e8res premi\u00e8res"
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur achats de mati\u00e8res et fournitures des exercices ant\u00e9rieurs"
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur achats non stock\u00e9s"
- }
- ],
- "name": "Rabais, remises et ristournes obtenus sur achats consomm\u00e9s de mati\u00e8res et fournitures"
- },
- {
- "children": [
- {
- "name": "Variation des stocks des emballages"
- },
- {
- "name": "Variation des stocks de mati\u00e8res et fournitures consommables"
- },
- {
- "name": "Variation des stocks de mati\u00e8res premi\u00e8res"
- }
- ],
- "name": "Variation des stocks de mati\u00e8res et fournitures"
- },
- {
- "children": [
- {
- "name": "Achats de fournitures d'entretien"
- },
- {
- "name": "Achats de fournitures non stockables (eau, \u00e9lectricit\u00e9,,)"
- },
- {
- "name": "Achats de fournitures de bureau"
- },
- {
- "name": "Achats de petit outillage et petit \u00e9quipement"
- }
- ],
- "name": "Achats non stock\u00e9s de mati\u00e8res et fournitures"
- },
- {
- "children": [
- {
- "name": "Achats des prestations de service"
- },
- {
- "name": "Achats des \u00e9tudes"
- },
- {
- "name": "Achats des travaux"
- }
- ],
- "name": "Achats de travaux, \u00e9tudes et prestations de service"
- },
- {
- "children": [
- {
- "name": "Achats d'emballages perdus"
- },
- {
- "name": "Achats d'emballages r\u00e9cup\u00e9rables non identifiables"
- },
- {
- "name": "Achats d'emballages \u00e0\u00a0 usage mixte"
- }
- ],
- "name": "Achats d'emballages"
- },
- {
- "children": [
- {
- "name": "Achats de mati\u00e8res et fournitures B"
- },
- {
- "name": "Achats de combustibles"
- },
- {
- "name": "Achats de mati\u00e8res et fournitures A"
- },
- {
- "name": "Achats de fournitures de bureau"
- },
- {
- "name": "Achats de fournitures d'atelier et d'usine"
- },
- {
- "name": "Achats de produits d'entretien"
- },
- {
- "name": "Achats de fournitures de magasin"
- }
- ],
- "name": "Achats de mati\u00e8res et fournitures consommables"
- },
- {
- "name": "Achats de mati\u00e8res et de fournitures des exercices ant\u00e9rieurs"
- },
- {
- "children": [
- {
- "name": "Achats de mati\u00e8res premi\u00e8res B"
- },
- {
- "name": "Achats de mati\u00e8res premi\u00e8res A"
- }
- ],
- "name": "Achats de mati\u00e8res premi\u00e8res"
- }
- ],
- "name": "TRANSPORTS SUR VENTES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Dons"
- },
- {
- "name": "Cotisations"
- }
- ],
- "name": "Cotisations et dons"
- },
- {
- "children": [
- {
- "name": "Frais sur effets de commerce"
- },
- {
- "name": "Frais d'achat et de vente des titres"
- },
- {
- "name": "Frais et commissions sur services bancaires"
- }
- ],
- "name": "Services bancaires"
- },
- {
- "children": [
- {
- "name": "Autres transports"
- },
- {
- "name": "Transports sur ventes"
- },
- {
- "name": "Transports du personnel"
- },
- {
- "name": "Transports sur achats"
- }
- ],
- "name": "Transports"
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur autres charges externes"
- },
- {
- "children": [
- {
- "name": "Frais de t\u00e9l\u00e9phone"
- },
- {
- "name": "Frais de t\u00e9lex et de t\u00e9l\u00e9grammes"
- },
- {
- "name": "Frais postaux"
- }
- ],
- "name": "Frais postaux et frais de t\u00e9l\u00e9communication"
- },
- {
- "children": [
- {
- "name": "Documentation g\u00e9n\u00e9rale"
- },
- {
- "name": "Recherches"
- },
- {
- "name": "Documentation technique"
- },
- {
- "name": "\u00c9tudes g\u00e9n\u00e9rales"
- }
- ],
- "name": "\u00c9tudes, recherches et documentation"
- },
- {
- "name": "Autres charges externes des exercices ant\u00e9rieurs"
- },
- {
- "children": [
- {
- "name": "Foires et expositions"
- },
- {
- "name": "Publications"
- },
- {
- "name": "Cadeaux \u00e0\u00a0 la client\u00e8le"
- },
- {
- "name": "Primes de publicit\u00e9"
- },
- {
- "name": "\u00c9chantillons, catalogues et imprim\u00e9s publicitaires"
- },
- {
- "name": "Annonces et insertions"
- },
- {
- "name": "Autres charges de publicit\u00e9 et relations publiques"
- }
- ],
- "name": "Publicit\u00e9, publications et relations publiques"
- },
- {
- "children": [
- {
- "name": "Missions"
- },
- {
- "name": "Voyages et d\u00e9placements"
- },
- {
- "name": "R\u00e9ceptions"
- },
- {
- "name": "Frais de d\u00e9m\u00e9nagement"
- }
- ],
- "name": "D\u00e9placements, missions et r\u00e9ceptions"
- }
- ],
- "name": "TRANSPORTS DU PERSONNEL",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Charges sociales sur appointements et salaires de l'exploitant"
- },
- {
- "name": "Appointements et salaires"
- }
- ],
- "name": "R\u00e9mun\u00e9ration de l'exploitant"
- },
- {
- "children": [
- {
- "name": "Autres charges sociales diverses"
- },
- {
- "name": "Indemnit\u00e9s de pr\u00e9avis et de licenciement"
- },
- {
- "name": "Assurances groupe"
- },
- {
- "name": "M\u00e9decine de travail, pharmacie"
- },
- {
- "name": "Habillement et v\u00eatements de travail"
- },
- {
- "name": "Allocations aux oeuvres sociales"
- },
- {
- "name": "Prestations de retraites"
- }
- ],
- "name": "Charges sociales diverses"
- },
- {
- "children": [
- {
- "name": "Primes de repr\u00e9sentation"
- },
- {
- "name": "Commissions au personnel"
- },
- {
- "name": "R\u00e9mun\u00e9rations des administrateurs, g\u00e9rants et associ\u00e9s"
- },
- {
- "name": "Indemnit\u00e9s et avantages divers"
- },
- {
- "name": "Primes et gratifications"
- },
- {
- "name": "Appointements et salaires"
- },
- {
- "name": "Indemnit\u00e9s de d\u00e9placement"
- }
- ],
- "name": "R\u00e9mun\u00e9rations du personnel"
- },
- {
- "children": [
- {
- "name": "Prestations familiales"
- },
- {
- "name": "Assurances accidents de travail"
- },
- {
- "name": "Cotisations de s\u00e9curit\u00e9 sociale"
- },
- {
- "name": "Cotisations aux mutuelles"
- },
- {
- "name": "Cotisations aux caisses de retraite"
- }
- ],
- "name": "Charges sociales"
- },
- {
- "name": "Charges du personnel des exercices ant\u00e9rieurs"
- }
- ],
- "name": "Charges de personnel"
- },
- {
- "children": [
- {
- "name": "- sur biens immobiliers",
- "root_type": "Expense"
- },
- {
- "name": "- sur biens mobiliers",
- "root_type": "Expense"
- },
- {
- "name": "Maintenance",
- "root_type": "Expense"
- }
- ],
- "name": "Entretien et r\u00e9parations"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Taxe urbaine et taxe d'\u00e9dilit\u00e9"
- },
- {
- "name": "Patente"
- },
- {
- "name": "Taxes locales"
- }
- ],
- "name": "Imp\u00f4ts et taxes directs"
- },
- {
- "name": "Assurance obligatoire dommage construction ",
- "root_type": "Expense"
- },
- {
- "name": "Risques d'exploitation",
- "root_type": "Expense"
- },
- {
- "name": "Imp\u00f4ts et taxes directs"
- },
- {
- "children": [
- {
- "name": "Assurance transport sur autres biens",
- "root_type": "Expense"
- },
- {
- "name": "Assurance transport sur achats",
- "root_type": "Expense"
- },
- {
- "name": "Assurance transportsur ventes",
- "root_type": "Expense"
- }
- ],
- "name": "Assurance transport"
- },
- {
- "children": [
- {
- "name": "Droits d'enregistrement et de timbre"
- },
- {
- "name": "Taxes sur les v\u00e9hicules"
- },
- {
- "name": "Autres imp\u00f4ts, taxes et droits assimil\u00e9s"
- },
- {
- "name": "La vignette"
- }
- ],
- "name": "Imp\u00f4ts, taxes et droits assimil\u00e9s"
- },
- {
- "name": "Imp\u00f4ts et taxes des exercices ant\u00e9rieurs"
- }
- ],
- "name": "TRANSPORTS DE PLIS",
- "root_type": "Expense"
- }
- ],
- "name": "TRANSPORTS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Fournitures non stockables - Electricit\u00e9",
- "root_type": "Expense"
- },
- {
- "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures d'entretien non stockables",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures de bureau non stockables",
- "root_type": "Expense"
- },
- {
- "name": "Achats de petit mat\u00e9riel et outillage",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures non stockables -Eau",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures non stockables \u2013 Autres \u00e9nergies",
- "root_type": "Expense"
- },
- {
- "name": "Achats de travaux, mat\u00e9riels et \u00e9quipements",
- "root_type": "Expense"
- },
- {
- "name": "Achats d'\u00e9tudes et prestations de services",
- "root_type": "Expense"
- }
- ],
- "name": "AUTRES ACHATS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Fournitures administratives",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures non stockables (eau, \u00e9nergie...) ",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures d'entretien et de petit \u00e9quipement",
- "root_type": "Expense"
- },
- {
- "name": "Autres mati\u00e8res et fournitures",
- "root_type": "Expense"
- }
- ],
- "name": "Cheltuieli privind animalele si pasarile",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Fournitures de bureau",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures de magasin",
- "root_type": "Expense"
- },
- {
- "name": "Produits d'entretien",
- "root_type": "Expense"
- },
- {
- "name": "Mati\u00e8res combustibles",
- "root_type": "Expense"
- },
- {
- "name": "Mati\u00e8res consommables",
- "root_type": "Expense"
- },
- {
- "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures d'atelier et d'usine",
- "root_type": "Expense"
- }
- ],
- "name": "ACHATS STOCK\u00c9S DE MATI\u00c8RES ET FOURNITURES CONSOMMABLES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Fournitures d'atelier et d'usine",
- "root_type": "Expense"
- },
- {
- "name": "Combustibles",
- "root_type": "Expense"
- },
- {
- "name": "Produits d'entretien",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures de magasin",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures de bureau",
- "root_type": "Expense"
- }
- ],
- "name": "hors R\u00e9gion",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Emballages r\u00e9cup\u00e9rables non identifiables",
- "root_type": "Expense"
- },
- {
- "name": "Emballages perdus",
- "root_type": "Expense"
- },
- {
- "name": "Emballages \u00e0 usage mixte",
- "root_type": "Expense"
- }
- ],
- "name": "Cheltuieli privind furajele",
- "root_type": "Expense"
- },
- {
- "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli privind alte materiale consumabile",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli privind semintele si materialele de plantat",
- "root_type": "Expense"
- },
- {
- "name": "aux entreprises du groupe hors R\u00e9gion",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Mati\u00e8res (ou groupe) D",
- "root_type": "Expense"
- },
- {
- "name": "Mati\u00e8res (ou groupe) C",
- "root_type": "Expense"
- }
- ],
- "name": "dans la R\u00e9gion",
- "root_type": "Expense"
- }
- ],
- "name": "ACHATS DE MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Variation des stocks de marchandises",
- "root_type": "Expense"
- },
- {
- "name": "Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es",
- "root_type": "Expense"
- },
- {
- "name": "Variations des stocks d'autres approvisionnements",
- "root_type": "Expense"
- },
- {
- "name": "Variations des stocks de marchandises",
- "root_type": "Expense"
- }
- ],
- "name": "VARIATIONS DES STOCKS DE BIENS ACHET\u00c9S",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "hors R\u00e9gion",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures A, B, C, ..",
- "root_type": "Expense"
- },
- {
- "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)",
- "root_type": "Expense"
- },
- {
- "name": "dans la R\u00e9gion",
- "root_type": "Expense"
- },
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion",
- "root_type": "Expense"
- },
- {
- "name": "aux entreprises du groupe hors R\u00e9gion",
- "root_type": "Expense"
- }
- ],
- "name": "ACHATS DE MARCHANDISES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Emballages \u00e0 usage mixte",
- "root_type": "Expense"
- },
- {
- "name": "Emballages r\u00e9cup\u00e9rables non identifiables",
- "root_type": "Expense"
- },
- {
- "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)",
- "root_type": "Expense"
- },
- {
- "name": "Emballages perdus",
- "root_type": "Expense"
- }
- ],
- "name": "ACHATS D'EMBALLAGES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "- de mat\u00e9riel, \u00e9quipements et travaux",
- "root_type": "Expense"
- },
- {
- "name": "Rabais, remises et ristournes non affect\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "- de mati\u00e8res premi\u00e8res (et fournitures)",
- "root_type": "Expense"
- },
- {
- "name": "- d'autres approvisionnements stock\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "- d'\u00e9tudes et prestations de services",
- "root_type": "Expense"
- },
- {
- "name": "- d'approvisionnements non stock\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "- de marchandises",
- "root_type": "Expense"
- }
- ],
- "name": "Rabais, remises et ristournes obtenus sur achats"
- },
- {
- "children": [
- {
- "name": "Marchandise (ou groupe) B",
- "root_type": "Expense"
- },
- {
- "name": "Marchandise (ou groupe) A",
- "root_type": "Expense"
- }
- ],
- "name": "Achats de marchandises"
- },
- {
- "name": "Cheltuieli privind marfurile",
- "root_type": "Expense"
- },
- {
- "name": "Reduceri comerciale primite",
- "root_type": "Income"
- }
- ],
- "name": "ACHATS ET VARIATIONS DE STOCKS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Dotations aux provisions pour d\u00e9pr\u00e9ciation des comptes de tr\u00e9sorerie"
- },
- {
- "name": "Dotations aux provisions pour risques et charges financi\u00e8res"
- },
- {
- "name": "Dotations aux provisions pour d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res"
- },
- {
- "name": "Dotation aux provisions pour d\u00e9pr\u00e9ciation des titres et valeurs de placement"
- },
- {
- "name": "Dotations financi\u00e8res des exercices ant\u00e9rieurs"
- },
- {
- "name": "Dotations aux amortissements des primes de remboursement des obligations"
- }
- ],
- "name": "Dotations financi\u00e8res"
- },
- {
- "children": [
- {
- "name": "R\u00e9ceptions",
- "root_type": "Expense"
- },
- {
- "name": "Frais de recrutement du personnel",
- "root_type": "Expense"
- },
- {
- "name": "Frais de d\u00e9m\u00e9nagement",
- "root_type": "Expense"
- },
- {
- "name": "Missions",
- "root_type": "Expense"
- }
- ],
- "name": "AUTRES CHARGES EXTERNES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Redevances pour logiciels",
- "root_type": "Expense"
- },
- {
- "name": "Redevances pour brevets, licences, concessions et droits similaires",
- "root_type": "Expense"
- },
- {
- "name": "Redevances pour marques",
- "root_type": "Expense"
- }
- ],
- "name": "REDEVANCES POUR BREVETS, LICENCES, LOGICIELS ET DROITS SIMILAIRES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Concours divers",
- "root_type": "Expense"
- },
- {
- "name": "Imp\u00f4ts indirects",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Autres imp\u00f4ts locaux",
- "root_type": "Expense"
- },
- {
- "name": "Taxes fonci\u00e8res",
- "root_type": "Expense"
- },
- {
- "name": "Taxe professionnelle",
- "root_type": "Expense"
- },
- {
- "name": "Taxe sur les v\u00e9hicules des soci\u00e9t\u00e9s",
- "root_type": "Expense"
- }
- ],
- "name": "Cotisations",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Droits de mutation",
- "root_type": "Expense"
- }
- ],
- "name": "Droits d'enregistrement et de timbre"
- },
- {
- "name": "Taxes sur le chiffre d'affaires non r\u00e9cup\u00e9rables ",
- "root_type": "Expense"
- }
- ],
- "name": "COTISATIONS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Personnel int\u00e9rimaire",
- "root_type": "Expense"
- },
- {
- "name": "Imp\u00f4ts et taxes exigibles \u00e0 l'\u00e9tranger",
- "root_type": "Expense"
- },
- {
- "name": "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l'entreprise",
- "root_type": "Expense"
- },
- {
- "name": "Taxes diverses",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00c9MUN\u00c9RATIONS DE PERSONNEL EXT\u00c9RIEUR \u00c0 L'ENTREPRISE",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Participation des employeurs \u00e0 la formation professionnelle continue",
- "root_type": "Expense"
- },
- {
- "name": "Allocation logement",
- "root_type": "Expense"
- },
- {
- "name": "Versements lib\u00e9ratoires ouvrant droit \u00e0 l'exon\u00e9ration de la taxe d'apprentissage",
- "root_type": "Expense"
- },
- {
- "name": "Participation des employeurs \u00e0 l'effort de construction",
- "root_type": "Expense"
- },
- {
- "name": "Pertes de change des exercices ant\u00e9rieurs"
- },
- {
- "name": "Pertes de change propres \u00e0\u00a0 l'exercice"
- }
- ],
- "name": "FRAIS DE FORMATION DU PERSONNEL",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "R\u00e9mun\u00e9rations des transitaires",
- "root_type": "Expense"
- },
- {
- "name": "Frais d'actes et de contentieux",
- "root_type": "Expense"
- },
- {
- "name": "Commissions et courtages sur achats",
- "root_type": "Expense"
- },
- {
- "name": "Divers frais",
- "root_type": "Expense"
- },
- {
- "name": "Honoraires",
- "root_type": "Expense"
- },
- {
- "name": "Commissions et courtages sur ventes",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00c9MUN\u00c9RATIONS D'INTERM\u00c9DIAIRES ET DE CONSEILS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Commissions sur cartes de cr\u00e9dit",
- "root_type": "Expense"
- },
- {
- "name": "Frais d'\u00e9mission d'emprunts",
- "root_type": "Expense"
- },
- {
- "name": "Cotisation pour d\u00e9faut d'investissement obligatoire dans la construction",
- "root_type": "Expense"
- },
- {
- "name": "Autres frais bancaires",
- "root_type": "Expense"
- },
- {
- "name": "Location de coffres",
- "root_type": "Expense"
- },
- {
- "name": "Frais sur effets",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats des comptes courants et d\u00e9p\u00f4ts cr\u00e9diteurs"
- },
- {
- "name": "Int\u00e9r\u00eats des dettes rattach\u00e9es \u00e0\u00a0 des participations"
- },
- {
- "name": "Autres int\u00e9r\u00eats des emprunts et dettes"
- },
- {
- "name": "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement"
- },
- {
- "name": "Int\u00e9r\u00eats des emprunts"
- }
- ],
- "name": "Frais sur titres (achat, vente, garde)",
- "root_type": "Expense"
- }
- ],
- "name": "FRAIS BANCAIRES",
- "root_type": "Expense"
- }
- ],
- "name": "SERVICES EXT\u00c9RIEURS B",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Rabais, remises et ristournes obtenus sur autres services ext\u00e9rieurs",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Assurances risques d'exploitation",
- "root_type": "Expense"
- },
- {
- "name": "Assurances insolvabilit\u00e9 clients",
- "root_type": "Expense"
- },
- {
- "name": "Assurances transport sur achats",
- "root_type": "Expense"
- },
- {
- "name": "Assurances mat\u00e9riel de transport",
- "root_type": "Expense"
- },
- {
- "name": "Assurances multirisques",
- "root_type": "Expense"
- },
- {
- "name": "Assurances transport sur ventes",
- "root_type": "Expense"
- },
- {
- "name": "Assurances responsabilit\u00e9 du producteur",
- "root_type": "Expense"
- },
- {
- "name": "Autres primes d'assurances",
- "root_type": "Expense"
- }
- ],
- "name": "PRIMES D'ASSURANCE",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Annonces et insertions",
- "root_type": "Expense"
- },
- {
- "name": "Cr\u00e9dit-bail immobilier",
- "root_type": "Expense"
- },
- {
- "name": "Cr\u00e9dit-bail mobilier",
- "root_type": "Expense"
- },
- {
- "name": "Cadeaux \u00e0 la client\u00e8le",
- "root_type": "Expense"
- },
- {
- "name": "Contrats assimil\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Catalogues et imprim\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Publications",
- "root_type": "Expense"
- },
- {
- "name": "Divers (pourboires, dons courants...)",
- "root_type": "Expense"
- }
- ],
- "name": "REDEVANCES DE CR\u00c9DIT-BAIL ET CONTRATS ASSIMIL\u00c9S",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Autres frais de t\u00e9l\u00e9communications",
- "root_type": "Expense"
- },
- {
- "name": "Frais de t\u00e9l\u00e9phone",
- "root_type": "Expense"
- },
- {
- "name": "Frais de t\u00e9l\u00e9copie",
- "root_type": "Expense"
- },
- {
- "name": "Frais de t\u00e9lex",
- "root_type": "Expense"
- },
- {
- "name": "Frais de recrutement de personnel",
- "root_type": "Expense"
- }
- ],
- "name": "FRAIS DE T\u00c9L\u00c9COMMUNICATIONS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Documentation g\u00e9n\u00e9rale",
- "root_type": "Expense"
- },
- {
- "name": "Documentation technique",
- "root_type": "Expense"
- },
- {
- "name": "\u00c9tudes et recherches",
- "root_type": "Expense"
- }
- ],
- "name": "\u00c9TUDES, RECHERCHES ET DOCUMENTATION",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l'entreprise",
- "root_type": "Expense"
- },
- {
- "name": "Personnel int\u00e9rimaire",
- "root_type": "Expense"
- }
- ],
- "name": "SOUS-TRAITANCE G\u00c9N\u00c9RALE",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Transports administratifs",
- "root_type": "Expense"
- },
- {
- "name": "Transports collectifs du personnel",
- "root_type": "Expense"
- },
- {
- "name": "Entretien et r\u00e9parations des biens immobiliers",
- "root_type": "Expense"
- },
- {
- "name": "Maintenance",
- "root_type": "Expense"
- },
- {
- "name": "Autres entretiens et r\u00e9parations",
- "root_type": "Expense"
- },
- {
- "name": "Entretien et r\u00e9parations des biens mobiliers",
- "root_type": "Expense"
- }
- ],
- "name": "ENTRETIEN, R\u00c9PARATIONS ET MAINTENANCE",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "\u00c9chantillons",
- "root_type": "Expense"
- },
- {
- "name": "Autres charges de publicit\u00e9 et relations publiques",
- "root_type": "Expense"
- },
- {
- "name": "Publications",
- "root_type": "Expense"
- },
- {
- "name": "Cadeaux \u00e0 la client\u00e8le",
- "root_type": "Expense"
- },
- {
- "name": "Annonces, insertions",
- "root_type": "Expense"
- },
- {
- "name": "Catalogues, imprim\u00e9s publicitaires",
- "root_type": "Expense"
- },
- {
- "name": "Foires et expositions",
- "root_type": "Expense"
- },
- {
- "name": "Frais de colloques, s\u00e9minaires, conf\u00e9rences",
- "root_type": "Expense"
- }
- ],
- "name": "PUBLICIT\u00c9, PUBLICATIONS, RELATIONS PUBLIQUES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Locations et charges locatives diverses",
- "root_type": "Expense"
- },
- {
- "name": "Locations de b\u00e2timents",
- "root_type": "Expense"
- },
- {
- "name": "Frais d'actes et de contentieux",
- "root_type": "Expense"
- },
- {
- "name": "Honoraires",
- "root_type": "Expense"
- },
- {
- "name": "Malis sur emballages",
- "root_type": "Expense"
- },
- {
- "name": "Locations de terrains",
- "root_type": "Expense"
- },
- {
- "name": "Locations de mat\u00e9riels et outillages",
- "root_type": "Expense"
- },
- {
- "name": "Locations d'emballages",
- "root_type": "Expense"
- }
- ],
- "name": "LOCATIONS ET CHARGES LOCATIVES",
- "root_type": "Expense"
- }
- ],
- "name": "SERVICES EXT\u00c9RIEURS A",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Int\u00e9gration fiscale - Produits",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9gration fiscale - Charges",
- "root_type": "Expense"
- }
- ],
- "name": "Cheltuieli cu impozitul pe venit si cu alte impozite care nu apar in elementele de mai sus",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res",
- "root_type": "Expense"
- },
- {
- "name": "pour risques et charges",
- "root_type": "Expense"
- }
- ],
- "name": "DOTATIONS AUX PROVISIONS FINANCI\u00c8RES",
- "root_type": "Expense"
- },
- {
- "name": "Suppl\u00e9ment d'imp\u00f4t sur les soci\u00e9t\u00e9s li\u00e9 aux distributions",
- "root_type": "Expense"
- },
- {
- "name": "Produits, Reports en arri\u00e8re des d\u00e9ficits",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "pour risques et charges",
- "root_type": "Expense"
- },
- {
- "name": "pour d\u00e9pr\u00e9ciation des immobilisations corporelles",
- "root_type": "Expense"
- },
- {
- "name": "pour d\u00e9pr\u00e9ciation des immobilisations incorporelles",
- "root_type": "Expense"
- },
- {
- "name": "pour grosses r\u00e9parations",
- "root_type": "Expense"
- }
- ],
- "name": "DOTATIONS AUX PROVISIONS D'EXPLOITATION",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Contribution additionnelle \u00e0 l'imp\u00f4t sur les b\u00e9n\u00e9fices",
- "root_type": "Expense"
- },
- {
- "name": "Imp\u00f4ts dus \u00e0 l'\u00e9tranger",
- "root_type": "Expense"
- },
- {
- "name": "Imp\u00f4ts dus en France",
- "root_type": "Expense"
- }
- ],
- "name": "Imp\u00f4ts sur les b\u00e9n\u00e9fices"
- }
- ],
- "name": "DOTATIONS AUX PROVISIONS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cong\u00e9s pay\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Primes et gratifications",
- "root_type": "Expense"
- },
- {
- "name": "Avantages en nature",
- "root_type": "Expense"
- },
- {
- "name": "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d'embauche",
- "root_type": "Expense"
- },
- {
- "name": "Suppl\u00e9ment familial",
- "root_type": "Expense"
- },
- {
- "name": "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats des dettes commerciales",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats des dettes diverses",
- "root_type": "Expense"
- }
- ],
- "name": "Autres r\u00e9mun\u00e9rations directes",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats des dettes rattach\u00e9es \u00e0 des participations",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats des emprunts et dettes assimil\u00e9es",
- "root_type": "Expense"
- }
- ],
- "name": "Appointements salaires et commissions",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00c9MUN\u00c9RATIONS DIRECTES VERS\u00c9ES AU PERSONNEL NATIONAL",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Charges sociales sur r\u00e9mun\u00e9ration du personnel non national",
- "root_type": "Expense"
- },
- {
- "name": "Charges sociales sur r\u00e9mun\u00e9ration du personnel national",
- "root_type": "Expense"
- }
- ],
- "name": "CHARGES SOCIALES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Avantages en nature",
- "root_type": "Expense"
- },
- {
- "name": "Suppl\u00e9ment familial",
- "root_type": "Expense"
- },
- {
- "name": "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs",
- "root_type": "Expense"
- },
- {
- "name": "Cong\u00e9s pay\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Primes et gratifications",
- "root_type": "Expense"
- },
- {
- "name": "Appointements salaires et commissions",
- "root_type": "Expense"
- },
- {
- "name": "Autres r\u00e9mun\u00e9rations directes",
- "root_type": "Expense"
- },
- {
- "name": "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d'embauche",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00c9MUN\u00c9RATIONS DIRECTES VERS\u00c9ES AU PERSONNEL NON NATIONAL",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Indemnit\u00e9s d'expatriation",
- "root_type": "Expense"
- },
- {
- "name": "Autres indemnit\u00e9s et avantages divers",
- "root_type": "Expense"
- },
- {
- "name": "Indemnit\u00e9s de logement",
- "root_type": "Expense"
- },
- {
- "name": "Indemnit\u00e9s de repr\u00e9sentation",
- "root_type": "Expense"
- }
- ],
- "name": "INDEMNIT\u00c9S FORFAITAIRES VERS\u00c9ES AU PERSONNEL",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli din diferente de curs valutar",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Personnel int\u00e9rimaire",
- "root_type": "Expense"
- },
- {
- "name": "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entreprise",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00c9MUN\u00c9RATION TRANSF\u00c9R\u00c9E DE PERSONNEL EXT\u00c9RIEUR",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Charges sociales",
- "root_type": "Expense"
- },
- {
- "name": "R\u00e9mun\u00e9ration du travail de l'exploitant",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00c9MUN\u00c9RATIONS ET CHARGES SOCIALES DE L'EXPLOITANT INDIVIDUEL",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "M\u00e9decine du travail et pharmacie",
- "root_type": "Expense"
- },
- {
- "name": "Versements aux Syndicats et Comit\u00e9s d'entreprise, d'\u00e9tablissement",
- "root_type": "Expense"
- },
- {
- "name": "Versements aux autres oeuvres sociales",
- "root_type": "Expense"
- },
- {
- "name": "Versements aux Comit\u00e9s d'hygi\u00e8ne et de s\u00e9curit\u00e9",
- "root_type": "Expense"
- }
- ],
- "name": "AUTRES CHARGES SOCIALES",
- "root_type": "Expense"
- }
- ],
- "name": "CHARGES DE PERSONNEL",
- "root_type": "Expense"
- }
- ],
- "name": "Comptes de charges"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Transferts de charges financi\u00e8res",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "pour risques et charges",
- "root_type": "Income"
- },
- {
- "name": "pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res",
- "root_type": "Income"
- }
- ],
- "name": "REPRISES DE PROVISIONS FINANCI\u00c8RES",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "pour d\u00e9pr\u00e9ciation des immobilisations corporelles",
- "root_type": "Income"
- },
- {
- "name": "pour grosses r\u00e9parations",
- "root_type": "Income"
- },
- {
- "name": "pour d\u00e9pr\u00e9ciation des immobilisations incorporelles",
- "root_type": "Income"
- },
- {
- "name": "pour risques et charges",
- "root_type": "Income"
- }
- ],
- "name": "REPRISES DE PROVISIONS D'EXPLOITATION",
- "root_type": "Income"
- },
- {
- "name": "REPRISES D'AMORTISSEMENTS",
- "root_type": "Income"
- }
- ],
- "name": "REPRISES DE PROVISIONS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reprises sur provisions exceptionnelles",
- "root_type": "Income"
- },
- {
- "name": "Reprises pour d\u00e9pr\u00e9ciations exceptionnelles",
- "root_type": "Income"
- },
- {
- "name": "Reprises sur provisions r\u00e9glement\u00e9es (stocks) ",
- "root_type": "Income"
- },
- {
- "name": "Reprises sur autres provisions r\u00e9glement\u00e9es ",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Amortissements d\u00e9rogatoires",
- "root_type": "Income"
- },
- {
- "name": "Plus-values r\u00e9investies",
- "root_type": "Income"
- },
- {
- "name": "Provision sp\u00e9ciale de r\u00e9\u00e9valuation",
- "root_type": "Income"
- }
- ],
- "name": "Reprises sur provisions r\u00e9glement\u00e9es (immobilisations)"
- }
- ],
- "name": "TRANSFERTS DE CHARGES FINANCIERES",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Venituri financiare din ajustari pentru pierderea de valoare a imobilizarilor financiare",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Valeurs mobili\u00e8res de placement",
- "root_type": "Income"
- },
- {
- "name": "Immobilisations financi\u00e8res",
- "root_type": "Income"
- }
- ],
- "name": "Reprises sur d\u00e9pr\u00e9ciations des \u00e9l\u00e9ments financiers"
- },
- {
- "name": "Venituri financiare din ajustari pentru pierderea de valoare a activelor circulante",
- "root_type": "Income"
- },
- {
- "name": "Reprises sur provisions financiers",
- "root_type": "Income"
- }
- ],
- "name": "Venituri financiare din ajustari pentru pierdere de valoare"
- },
- {
- "children": [
- {
- "name": "Venituri din ajustari pentru deprecierea activelor circulante ",
- "root_type": "Income"
- },
- {
- "name": "Venituri din provizioane",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances",
- "root_type": "Income"
- },
- {
- "name": "Stocks et en-cours",
- "root_type": "Income"
- }
- ],
- "name": "Reprises sur d\u00e9pr\u00e9ciations des actifs circulants"
- },
- {
- "children": [
- {
- "name": "Immobilisations corporelles",
- "root_type": "Income"
- },
- {
- "name": "Immobilisations incorporelles",
- "root_type": "Income"
- }
- ],
- "name": "Reprises sur d\u00e9pr\u00e9ciations des immobilisations corporelles et incorporelles"
- },
- {
- "name": "Venituri din fondul comercial negativ",
- "root_type": "Income"
- },
- {
- "name": "Venituri din ajustari pentru deprecierea imobilizarilor",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Immobilisations corporelles",
- "root_type": "Income"
- },
- {
- "name": "Immobilisations incorporelles",
- "root_type": "Income"
- }
- ],
- "name": "Reprises sur amortissements des immobilisations incorporelles et corporelles "
- }
- ],
- "name": "TRANSFERTS DE CHARGES D'EXPLOITATION",
- "root_type": "Income"
- }
- ],
- "name": "TRANSFERTS DE CHARGES",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "GAINS SUR CESSIONS DE TITRES DE PLACEMENT",
- "root_type": "Income"
- },
- {
- "name": "ESCOMPTES OBTENUS",
- "root_type": "Income"
- },
- {
- "name": "REVENUS DE TITRES DE PLACEMENT",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "sur instruments de tr\u00e9sorerie",
- "root_type": "Income"
- },
- {
- "name": "Bonis provenant du rachat par l'entreprise d'actions et d'obligations \u00e9mises par elle-m\u00eame",
- "root_type": "Income"
- },
- {
- "name": "sur op\u00e9rations financi\u00e8res",
- "root_type": "Income"
- },
- {
- "name": "sur rentes viag\u00e8res",
- "root_type": "Income"
- },
- {
- "name": "Produits exceptionnels divers",
- "root_type": "Income"
- }
- ],
- "name": "GAINS SUR RISQUES FINANCIERS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "sur titres de placement",
- "root_type": "Income"
- },
- {
- "name": "sur risques financiers",
- "root_type": "Income"
- },
- {
- "name": "autres charges provisionn\u00e9es financi\u00e8res",
- "root_type": "Income"
- }
- ],
- "name": "REPRISES DE CHARGES PROVISIONN\u00c9ES FINANCI\u00c8RES",
- "root_type": "Income"
- },
- {
- "name": "REVENUS DE PARTICIPATIONS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Autres produits exceptionnels sur op\u00e9rations de gestion",
- "root_type": "Income"
- },
- {
- "name": "Rentr\u00e9es sur cr\u00e9ances amorties",
- "root_type": "Income"
- },
- {
- "name": "D\u00e9gr\u00e8vements d'imp\u00f4ts autres qu'imp\u00f4ts sur les b\u00e9n\u00e9fices",
- "root_type": "Income"
- },
- {
- "name": "D\u00e9dits et p\u00e9nalit\u00e9s per\u00e7us sur achats et sur ventes",
- "root_type": "Income"
- },
- {
- "name": "Lib\u00e9ralit\u00e9s re\u00e7ues",
- "root_type": "Income"
- },
- {
- "name": "Subventions d'\u00e9quilibre",
- "root_type": "Income"
- }
- ],
- "name": "INT\u00c9R\u00caTS DE PR\u00caTS",
- "root_type": "Income"
- },
- {
- "name": "GAINS DE CHANGE",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Immobilisations incorporelles",
- "root_type": "Income"
- },
- {
- "name": "Immobilisations corporelles",
- "root_type": "Income"
- },
- {
- "name": "Immobilisations financi\u00e8res",
- "root_type": "Income"
- },
- {
- "name": "Autres \u00e9l\u00e9ments d'actif",
- "root_type": "Income"
- }
- ],
- "name": "Produits des cessions d'\u00e9l\u00e9ments d'actif"
- }
- ],
- "name": "REVENUS FINANCIERS ET PRODUITS ASSIMIL\u00c9S",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Produits des cessions des immobilisations des exercices ant\u00e9rieurs"
- },
- {
- "name": "Produits des cessions des immobilisations incorporelles"
- },
- {
- "name": "Produits des cessions des immobilisations corporelles"
- },
- {
- "name": "Droits d'auteur et de reproduction",
- "root_type": "Income"
- },
- {
- "name": "Produits des cessions des immobilisations financi\u00e8res (droits de propri\u00e9t\u00e9)"
- },
- {
- "name": "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels ",
- "root_type": "Income"
- }
- ],
- "name": "Produits des cessions d'immobilisations"
- },
- {
- "name": "QUOTE-PART DE R\u00c9SULTAT SUR EX\u00c9CUTION PARTIELLE DE CONTRATS PLURIEXERCICES",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Quote-part de b\u00e9n\u00e9fice attribu\u00e9e (comptabilit\u00e9 des associ\u00e9s non-g\u00e9rants)",
- "root_type": "Income"
- },
- {
- "name": "Quote-part de perte transf\u00e9r\u00e9e (comptabilit\u00e9 du g\u00e9rant)",
- "root_type": "Income"
- }
- ],
- "name": "Quotes-parts de r\u00e9sultats sur op\u00e9rations faites en commun"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9nalit\u00e9s re\u00e7ues sur march\u00e9s"
- },
- {
- "name": "D\u00e9dits re\u00e7us"
- }
- ],
- "name": "Jetons de pr\u00e9sence et autres r\u00e9mun\u00e9rations d'administrateurs",
- "root_type": "Income"
- },
- {
- "name": "Indemnit\u00e9s d\u2019assurances re\u00e7ues",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Lib\u00e9ralit\u00e9s"
- },
- {
- "name": "Lots"
- },
- {
- "name": "Dons"
- }
- ],
- "name": "Dons, lib\u00e9ralit\u00e9s et lots re\u00e7us"
- },
- {
- "name": "Alte venituri din exploatare",
- "root_type": "Income"
- },
- {
- "name": "Venituri din vanzarea activelor si alte operatii de capital",
- "root_type": "Income"
- },
- {
- "name": "Venituri din subventii pentru investitii",
- "root_type": "Income"
- },
- {
- "name": "Rentr\u00e9es sur cr\u00e9ances sold\u00e9es"
- }
- ],
- "name": "PRODUITS DIVERS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Subventions d'\u00e9quilibre re\u00e7ues des exercices ant\u00e9rieurs"
- },
- {
- "name": "Subventions d'\u00e9quilibre re\u00e7ues de l'exercice"
- }
- ],
- "name": "Subventions d'\u00e9quilibre"
- },
- {
- "children": [
- {
- "name": "Reprises sur subventions d'investissement de l'exercice"
- },
- {
- "name": "Reprises sur subventions d'investissement des exercices ant\u00e9rieurs"
- }
- ],
- "name": "Reprise sur subventions d'investissements"
- },
- {
- "name": "PRODUITS DES CESSIONS COURANTES D'IMMOBILISATIONS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reprises sur plus-values en instance d'imposition"
- },
- {
- "name": "Reprises sur amortissements d\u00e9rogatoires"
- },
- {
- "name": "Reprises sur provisions pour acquisition et construction de logements"
- },
- {
- "name": "Reprises sur provisions pour reconstitution de gisements"
- },
- {
- "name": "Reprises sur provisions pour investissements"
- }
- ],
- "name": "sur cr\u00e9ances",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reprises sur provisions pour risques et charges durables"
- },
- {
- "name": "Reprises sur provisions pour risques et charges momentan\u00e9s"
- }
- ],
- "name": "Reprises non courantes sur provisions pour risques et charges"
- },
- {
- "name": "sur autres charges provisionn\u00e9es",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "R,N,C sur provisions pour d\u00e9pr\u00e9ciation de l'actif circulant"
- },
- {
- "name": "R,N,C sur provisions pour d\u00e9pr\u00e9ciation de l'actif immobilis\u00e9"
- }
- ],
- "name": "Reprises non courantes sur provisions pour d\u00e9pr\u00e9ciation"
- },
- {
- "name": "Transferts de charges non courantes"
- },
- {
- "name": "sur stocks",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "R,A,E des immobilisations en non valeur"
- },
- {
- "name": "R,A,E des immobilisations incorporelles"
- },
- {
- "name": "R,A,E des immobilisations corporelles"
- }
- ],
- "name": "sur risques \u00e0 court terme",
- "root_type": "Income"
- }
- ],
- "name": "REPRISES DE CHARGES PROVISIONN\u00c9ES D'EXPLOITATION",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)",
- "root_type": "Income"
- },
- {
- "name": "Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)",
- "root_type": "Income"
- }
- ],
- "name": "QUOTE-PART DE R\u00c9SULTAT SUR OP\u00c9RATIONS FAITES EN COMMUN",
- "root_type": "Income"
- }
- ],
- "name": "AUTRES PRODUITS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "IMMOBILISATIONS INCORPORELLES",
- "root_type": "Income"
- },
- {
- "name": "IMMOBILISATIONS CORPORELLES",
- "root_type": "Income"
- },
- {
- "name": "IMMOBILISATIONS FINANCI\u00c8RES",
- "root_type": "Income"
- }
- ],
- "name": "PRODUCTION IMMOBILIS\u00c9E",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "VARIATIONS DES STOCKS DE PRODUITS FINIS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Gains de change des exercices ant\u00e9rieurs"
- },
- {
- "name": "Gains de change propres \u00e0\u00a0 l'exercice"
- }
- ],
- "name": "Gains de change"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats des pr\u00eats"
- },
- {
- "name": "Revenus des autres cr\u00e9ances financi\u00e8res"
- }
- ],
- "name": "Int\u00e9r\u00eats et produits assimil\u00e9s"
- },
- {
- "name": "Int\u00e9r\u00eats et autres produits financiers des exercices ant\u00e9rieurs"
- },
- {
- "name": "Revenus des cr\u00e9ances rattach\u00e9es \u00e0\u00a0 des participations"
- },
- {
- "name": "Escomptes obtenus"
- },
- {
- "name": "Produits nets sur cessions de titres et valeurs de placement"
- },
- {
- "name": "Revenus des titres et valeurs de placement"
- }
- ],
- "name": "Int\u00e9r\u00eats et autres produits financiers"
- },
- {
- "children": [
- {
- "name": "Reprises sur dotations financi\u00e8res des exercices ant\u00e9rieurs"
- },
- {
- "name": "Reprises sur provisions pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res"
- },
- {
- "name": "Reprises sur provisions pour risques et charges financi\u00e8res"
- },
- {
- "name": "Reprises sur amortissements des primes de remboursement des obligations"
- },
- {
- "name": "Reprise sur provisions pour d\u00e9pr\u00e9ciation des titres et valeurs de placement"
- },
- {
- "name": "Reprises sur provisions pour d\u00e9pr\u00e9ciation des comptes de tr\u00e9sorerie"
- },
- {
- "children": [
- {
- "name": "Transfert - Pertes de change"
- },
- {
- "name": "Transfert - Charges d'int\u00e9r\u00eats"
- },
- {
- "name": "Transfert - Autres charges financi\u00e8res"
- }
- ],
- "name": "Transfert de charges financi\u00e8res"
- }
- ],
- "name": "Reprises financi\u00e8res, transferts de charges"
- },
- {
- "children": [
- {
- "name": "\u00c9tudes en cours",
- "root_type": "Income"
- },
- {
- "name": "Prestations de services en cours",
- "root_type": "Income"
- }
- ],
- "name": "VARIATIONS DES EN-COURS DE SERVICES",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Produits interm\u00e9diaires",
- "root_type": "Income"
- },
- {
- "name": "Produits r\u00e9siduels",
- "root_type": "Income"
- }
- ],
- "name": "VARIATIONS DES STOCKS DE PRODUITS INTERM\u00c9DIAIRES ET R\u00c9SIDUELS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Travaux en cours",
- "root_type": "Income"
- },
- {
- "name": "Produits en cours",
- "root_type": "Income"
- }
- ],
- "name": "VARIATIONS DES STOCKS DE PRODUITS EN COURS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Produits des titres de participation et des autres titres immobilis\u00e9s des exercices ant\u00e9rieurs"
- },
- {
- "name": "Revenus des titres de participation"
- },
- {
- "name": "Revenus des titres immobilis\u00e9s"
- }
- ],
- "name": "Produits des titres de participation et des autres titres immobilis\u00e9s"
- }
- ],
- "name": "VARIATIONS DES STOCKS DE BIENS ET DE SERVICES PRODUITS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Bonis sur reprises et cessions d'emballages",
- "root_type": "Income"
- },
- {
- "name": "Services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel",
- "root_type": "Income"
- },
- {
- "name": "Redevances pour brevets, logiciels, marques et droits similaires",
- "root_type": "Income"
- },
- {
- "name": "Commissions et courtages",
- "root_type": "Income"
- },
- {
- "name": "Locations",
- "root_type": "Income"
- },
- {
- "name": "Autres produits accessoires",
- "root_type": "Income"
- },
- {
- "name": "Ports, emballages perdus et autres frais factur\u00e9s",
- "root_type": "Income"
- },
- {
- "name": "Mise \u00e0 disposition de personnel",
- "root_type": "Income"
- }
- ],
- "name": "PRODUITS ACCESSOIRES",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "dans la R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe hors R\u00e9gion",
- "root_type": "Income"
- }
- ],
- "name": "TRAVAUX FACTUR\u00c9S",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "aux entreprises du groupe hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "dans la R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion",
- "root_type": "Income"
- }
- ],
- "name": "VENTES DE PRODUITS FINIS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "dans la R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion",
- "root_type": "Income"
- }
- ],
- "name": "VENTES DE MARCHANDISES",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Autres produits d'activit\u00e9s annexes (cessions d'approvisionnements...)",
- "root_type": "Income"
- },
- {
- "name": "Commissions et courtages",
- "root_type": "Income"
- },
- {
- "name": "Produits des services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel",
- "root_type": "Income"
- },
- {
- "name": "Locations diverses",
- "root_type": "Income"
- },
- {
- "name": "Mise \u00e0 disposition de personnel factur\u00e9e ",
- "root_type": "Income"
- },
- {
- "name": "Ports et frais accessoires factur\u00e9s",
- "root_type": "Income"
- },
- {
- "name": "Bonifications obtenues des clients et primes sur ventes",
- "root_type": "Income"
- },
- {
- "name": "Bonis sur reprises d'emballages consign\u00e9s",
- "root_type": "Income"
- }
- ],
- "name": "Venituri din activitati diverse",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "dans la R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe hors R\u00e9gion",
- "root_type": "Income"
- }
- ],
- "name": "VENTES DE PRODUITS INTERM\u00c9DIAIRES",
- "root_type": "Income"
- },
- {
- "name": "Venituri din vanzarea marfurilor",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "- sur ventes de produits interm\u00e9diaires ",
- "root_type": "Income"
- },
- {
- "name": "- sur produits des activit\u00e9s annexes",
- "root_type": "Income"
- },
- {
- "name": "- sur ventes de produits finis",
- "root_type": "Income"
- },
- {
- "name": "- sur ventes de marchandises",
- "root_type": "Income"
- },
- {
- "name": "- sur prestations de services",
- "root_type": "Income"
- },
- {
- "name": "- sur \u00e9tudes",
- "root_type": "Income"
- },
- {
- "name": "- sur travaux",
- "root_type": "Income"
- }
- ],
- "name": "Reduceri comerciale acordate",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "dans la R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion",
- "root_type": "Income"
- }
- ],
- "name": "SERVICES VENDUS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "aux entreprises du groupe hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "dans la R\u00e9gion",
- "root_type": "Income"
- }
- ],
- "name": "VENTES DE PRODUITS R\u00c9SIDUELS",
- "root_type": "Income"
- },
- {
- "name": "Ventes de marchandises"
- }
- ],
- "name": "VENTES",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventes de biens et services produits des exercices ant\u00e9rieurs"
- },
- {
- "children": [
- {
- "name": "Ventes de produits interm\u00e9diaires"
- },
- {
- "name": "Ventes de produits finis"
- }
- ],
- "name": "Ventes de biens produits \u00e0\u00a0 l'\u00e9tranger"
- },
- {
- "children": [
- {
- "name": "Ports et frais accessoires factur\u00e9s"
- },
- {
- "name": "Autres ventes et produits accessoires"
- },
- {
- "name": "Bonis sur reprises d'emballages consign\u00e9s"
- },
- {
- "name": "Locations divers es re\u00e7ues"
- },
- {
- "name": "Produits de services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel"
- },
- {
- "name": "Commissions et courtages re\u00e7us"
- }
- ],
- "name": "Ventes de produits accessoires"
- },
- {
- "children": [
- {
- "name": "Prestations de services"
- },
- {
- "name": "Travaux"
- },
- {
- "name": "Etudes"
- }
- ],
- "name": "Ventes de services produits \u00e0\u00a0 l'\u00e9tranger"
- },
- {
- "children": [
- {
- "name": "Prestations de services"
- },
- {
- "name": "Travaux"
- },
- {
- "name": "Etudes"
- }
- ],
- "name": "Ventes de services produits au Maroc"
- },
- {
- "children": [
- {
- "name": "Rabais, remises et ristournes accord\u00e9s sur ventes de B et S produits des exercices ant\u00e9rieurs"
- },
- {
- "name": "R,R,R accord\u00e9es sur ventes au Maroc des biens produits"
- },
- {
- "name": "R,R,R accord\u00e9es sur ventes au Maroc des services produits"
- },
- {
- "name": "R,R,R accord\u00e9es sur ventes \u00e0\u00a0 l'\u00e9tranger des biens produits"
- },
- {
- "name": "R,R,R accord\u00e9es sur ventes \u00e0\u00a0 l'\u00e9tranger des services produits"
- }
- ],
- "name": "Rabais, remises et ristournes accord\u00e9s par l'entreprise"
- },
- {
- "children": [
- {
- "name": "Ventes de produits interm\u00e9diaires"
- },
- {
- "name": "Ventes de produits finis"
- },
- {
- "name": "Ventes de produits r\u00e9siduels"
- }
- ],
- "name": "Ventes de biens produits au Maroc"
- },
- {
- "name": "Redevances pour brevets, marques, droits et valeurs similaires"
- }
- ],
- "name": "SUR PRODUITS \u00c0 L'IMPORTATION",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Immobilisation en non valeurs produite"
- },
- {
- "name": "Immobilisations corporelles produites"
- },
- {
- "name": "Immobilisations incorporelles produites"
- },
- {
- "name": "Immobilisations produites des exercices ant\u00e9rieurs"
- }
- ],
- "name": "Immobilisations produites par l'entreprise pour elle m\u00eame"
- },
- {
- "children": [
- {
- "name": "Subventions d'exploitation re\u00e7ues des exercices ant\u00e9rieurs"
- },
- {
- "name": "Subventions d'exploitations re\u00e7ues de l'exercice"
- }
- ],
- "name": "Subventions d'exploitation"
- },
- {
- "children": [
- {
- "name": "Profits sur op\u00e9rations faites en commun"
- },
- {
- "name": "Vers\u00e9es par l'\u00c9tat et les collectivit\u00e9s publiques",
- "root_type": "Income"
- },
- {
- "name": "Vers\u00e9es par des tiers",
- "root_type": "Income"
- },
- {
- "name": "Vers\u00e9es par les organismes internationaux",
- "root_type": "Income"
- },
- {
- "name": "Transfert de pertes sur op\u00e9rations faites en commun"
- },
- {
- "name": "Autres produits d'exploitation des exercices ant\u00e9rieurs"
- }
- ],
- "name": "AUTRES SUBVENTIONS D'EXPLOITATION",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reprises sur provisions pour d\u00e9pr\u00e9ciation de l'actif circulant"
- },
- {
- "children": [
- {
- "name": "T,C,E - Autres charges d'exploitation"
- },
- {
- "name": "T,C,E - Achats consomm\u00e9s de mati\u00e8res et fournitures"
- },
- {
- "name": "T,C,E-Autres charges externes"
- },
- {
- "name": "T,C,E - Achats de marchandises"
- },
- {
- "name": "T,C,E - Charges de personnel"
- },
- {
- "name": "T,C,E - Imp\u00f4ts et taxes"
- }
- ],
- "name": "Transferts des charges d'exploitation"
- },
- {
- "name": "Reprises sur provisions pour risques et charges"
- },
- {
- "name": "Reprises sur amortissements des immobilisations incorporelles"
- },
- {
- "name": "Reprises sur amortissements de l'immobilisation en non valeurs"
- },
- {
- "name": "Reprises sur provisions pour d\u00e9pr\u00e9ciation des immobilisations"
- },
- {
- "name": "Reprises sur amortissements des immobilisations corporelles"
- },
- {
- "children": [
- {
- "name": "Reprises sur amortissements des exercices ant\u00e9rieurs"
- },
- {
- "name": "Reprises sur provisions des exercices ant\u00e9rieurs"
- }
- ],
- "name": "Reprises sur amortissements et provisions des exercices ant\u00e9rieurs"
- }
- ],
- "name": "Reprise d'exploitation, transferts de charges"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Produits en cours",
- "root_type": "Income"
- },
- {
- "name": "Travaux en cours",
- "root_type": "Income"
- }
- ],
- "name": "Variation des en-cours de production de biens"
- },
- {
- "children": [
- {
- "name": "Variation des stocks d'\u00e9tudes en cours"
- },
- {
- "name": "Variation des stocks de prestations en cours"
- },
- {
- "name": "Prestations de services en cours",
- "root_type": "Income"
- },
- {
- "name": "Variation des stocks de travaux en cours"
- }
- ],
- "name": "Variation des stocks de services en cours"
- },
- {
- "children": [
- {
- "name": "Produits interm\u00e9diaires ",
- "root_type": "Income"
- },
- {
- "name": "Produits finis",
- "root_type": "Income"
- },
- {
- "name": "Produits r\u00e9siduels",
- "root_type": "Income"
- }
- ],
- "name": "Variation des stocks de produits"
- },
- {
- "children": [
- {
- "name": "Variation des stocks de produits interm\u00e9diaires en cours"
- },
- {
- "name": "Variation des stocks de biens produits en cours"
- },
- {
- "name": "Variation des stocks de produits r\u00e9siduels en cours"
- }
- ],
- "name": "Variation des stocks de produits en cours"
- },
- {
- "children": [
- {
- "name": "Variation des stocks de produits r\u00e9siduels"
- },
- {
- "name": "Variation des stocks de produits interm\u00e9diaires"
- },
- {
- "name": "Variation des stocks de produits finis"
- }
- ],
- "name": "Variation des stocks de biens produits"
- }
- ],
- "name": "SUR PRODUITS DE P\u00c9R\u00c9QUATION",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventes de marchandises \u00e0\u00a0 l'\u00e9tranger"
- },
- {
- "name": "Ventes de marchandises des exercices ant\u00e9rieurs"
- },
- {
- "name": "Ventes de marchandises au Maroc"
- },
- {
- "name": "Rabais, remises et ristournes accord\u00e9s par l'entreprise"
- }
- ],
- "name": "SUR PRODUITS \u00c0 L'EXPORTATION",
- "root_type": "Income"
- }
- ],
- "name": "SUBVENTIONS D'EXPLOITATION",
- "root_type": "Income"
- }
- ],
- "name": "Comptes de produits"
- }
- ],
- "name": "Comptes de gestion"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Cr\u00e9dits de tr\u00e9sorerie"
- }
- ],
- "name": "Cr\u00e9dits de tr\u00e9sorerie"
- },
- {
- "children": [
- {
- "name": "Banques (solde cr\u00e9diteur)"
- },
- {
- "name": "Autres \u00e9tablissements financiers et assimil\u00e9s (soldes cr\u00e9diteurs)"
- }
- ],
- "name": "Banques (solde cr\u00e9diteur)"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9dits d'escompte"
- }
- ],
- "name": "Cr\u00e9dits d'escompte"
- }
- ],
- "name": "TRESORERIE - PASSIF"
- }
- ],
- "name": "COMPTES DE TRESORERIE"
- },
- {
- "name": "COMPTES D'ACTIF IMMOBILISE"
- },
- {
- "name": "COMPTES D'ACTIF CIRCULANT (HORS TRESORERIE)"
- },
- {
- "name": "COMPTES DU PASSIF CIRCULANT (HORS TRESORERIE)"
- },
- {
- "name": "COMPTES DE FINANCEMENT PERMANENT"
- }
- ],
- "name": "COMPTES DE BILAN"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "PERTES SUR CR\u00c9ANCES H.A.O."
- },
- {
- "name": "DONS ET LIB\u00c9RALIT\u00c9S ACCORD\u00c9S"
- },
- {
- "name": "CHARGES PROVISIONN\u00c9ES H.A.O."
- },
- {
- "name": "ABANDONS DE CR\u00c9ANCES CONSENTIS"
- },
- {
- "name": "CHARGES H.A.O. CONSTAT\u00c9ES"
- }
- ],
- "name": "CHARGES HORS ACTIVIT\u00c9S ORDINAIRES"
- },
- {
- "children": [
- {
- "name": "IMMOBILISATIONS FINANCI\u00c8RES"
- },
- {
- "name": "IMMOBILISATIONS INCORPORELLES"
- },
- {
- "name": "R\u00e9sultat d'exploitation"
- },
- {
- "children": [
- {
- "name": "Insuffisance brute d'exploitation (d\u00e9biteur)"
- },
- {
- "name": "Exc\u00e9dent brut d'exploitation (cr\u00e9diteur)"
- }
- ],
- "name": "Exc\u00e9dent brut d'exploitation"
- },
- {
- "name": "Valeur ajout\u00e9e"
- },
- {
- "name": "IMMOBILISATIONS CORPORELLES"
- }
- ],
- "name": "VALEURS COMPTABLES DES CESSIONS D'IMMOBILISATIONS"
- },
- {
- "children": [
- {
- "name": "REPRISES DE SUBVENTIONS D\u2019INVESTISSEMENT"
- },
- {
- "name": "REPRISES DE PROVISIONS POUR D\u00c9PR\u00c9CIATION H.A.O."
- },
- {
- "name": "REPRISES DE PROVISIONS R\u00c9GLEMENT\u00c9ES"
- },
- {
- "name": "REPRISES D\u2019AMORTISSEMENTS"
- },
- {
- "name": "AUTRES REPRISES H.A.O."
- },
- {
- "name": "REPRISES DE PROVISIONS POUR RISQUES ET CHARGES H.A.O."
- }
- ],
- "name": "REPRISES HORS ACTIVIT\u00c9S ORDINAIRES"
- },
- {
- "children": [
- {
- "name": "DOTATIONS AUX PROVISIONS POUR RISQUES ET CHARGES H.A.O."
- },
- {
- "name": "DOTATIONS AUX AMORTISSEMENTS H.A.O."
- },
- {
- "name": "DOTATIONS AUX PROVISIONS R\u00c9GLEMENT\u00c9ES"
- },
- {
- "name": "AUTRES DOTATIONS H.A.O."
- },
- {
- "name": "DOTATIONS AUX PROVISIONS POUR D\u00c9PR\u00c9CIATION H.A.O."
- }
- ],
- "name": "DOTATIONS HORS ACTIVIT\u00c9S ORDINAIRES"
- },
- {
- "children": [
- {
- "name": "DONS ET LIB\u00c9RALIT\u00c9S OBTENUS"
- },
- {
- "name": "ABANDONS DE CR\u00c9ANCES OBTENUS"
- },
- {
- "name": "TRANSFERTS DE CHARGES H.A.O"
- },
- {
- "name": "REPRISES DES CHARGES PROVISIONN\u00c9ES H.A.O."
- },
- {
- "name": "PRODUITS H.A.O CONSTAT\u00c9S"
- }
- ],
- "name": "PRODUITS HORS ACTIVIT\u00c9S ORDINAIRES"
- },
- {
- "children": [
- {
- "name": "RAPPEL D'IMP\u00d4TS SUR R\u00c9SULTATS ANT\u00c9RIEURS"
- },
- {
- "children": [
- {
- "name": "D\u00e9gr\u00e8vements"
- },
- {
- "name": "Annulations pour pertes r\u00e9troactives"
- }
- ],
- "name": "D\u00c9GR\u00c8VEMENTS ET ANNULATIONS D\u2019IMP\u00d4TS SUR R\u00c9SULTATS ANT\u00c9RIEURS"
- },
- {
- "name": "IMP\u00d4T MINIMUM FORFAITAIRE (I.M.F.)"
- },
- {
- "children": [
- {
- "name": "Activit\u00e9s exerc\u00e9es dans l'\u00c9tat"
- },
- {
- "name": "Activit\u00e9s exerc\u00e9es hors R\u00e9gion"
- },
- {
- "name": "Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion"
- }
- ],
- "name": "IMP\u00d4TS SUR LES B\u00c9N\u00c9FICES DE L'EXERCICE"
- }
- ],
- "name": "IMP\u00d4TS SUR LE R\u00c9SULTAT"
- },
- {
- "children": [
- {
- "name": "COLLECTIVIT\u00c9S PUBLIQUES"
- },
- {
- "name": "AUTRES"
- },
- {
- "name": "\u00c9TAT"
- },
- {
- "name": "GROUPE"
- }
- ],
- "name": "SUBVENTIONS D'\u00c9QUILIBRE"
- },
- {
- "children": [
- {
- "name": "PARTICIPATION L\u00c9GALE AUX B\u00c9N\u00c9FICES"
- },
- {
- "name": "AUTRES PARTICIPATIONS"
- },
- {
- "name": "PARTICIPATION CONTRACTUELLE AUX B\u00c9N\u00c9FICES"
- }
- ],
- "name": "PARTICIPATION DES TRAVAILLEURS"
- },
- {
- "children": [
- {
- "name": "IMMOBILISATIONS FINANCI\u00c8RES"
- },
- {
- "name": "IMMOBILISATIONS CORPORELLES"
- },
- {
- "name": "IMMOBILISATIONS INCORPORELLES"
- }
- ],
- "name": "PRODUITS DES CESSIONS D'IMMOBILISATIONS"
- }
- ],
- "name": "Comptes sp\u00e9ciaux"
- }
- ],
- "name": "Plan Comptable SYSCOA"
- }
-}
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/charts/syscohada_syscohada_chart_template.json b/erpnext/setup/doctype/company/charts/syscohada_syscohada_chart_template.json
deleted file mode 100644
index 4786b26..0000000
--- a/erpnext/setup/doctype/company/charts/syscohada_syscohada_chart_template.json
+++ /dev/null
@@ -1,9881 +0,0 @@
-{
- "name": "SYSCOHADA - Plan de compte",
- "root": {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Venituri din sconturi obtinute",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Venituri din actiuni detinute la entitatile afiliate",
- "root_type": "Income"
- },
- {
- "name": "Revenus sur autres formes de participation ",
- "root_type": "Income"
- },
- {
- "name": "Revenus des cr\u00e9ances rattach\u00e9es \u00e0 des participations",
- "root_type": "Income"
- },
- {
- "name": "Venituri din interese de participare",
- "root_type": "Income"
- }
- ],
- "name": "Venituri din imobilizari financiare"
- },
- {
- "children": [
- {
- "name": "Revenus des titres immobilis\u00e9s",
- "root_type": "Income"
- },
- {
- "name": "Revenus des pr\u00eats",
- "root_type": "Income"
- },
- {
- "name": "Revenus des cr\u00e9ances immobilis\u00e9es",
- "root_type": "Income"
- }
- ],
- "name": "Venituri din investitii financiare pe termen scurt",
- "root_type": "Income"
- },
- {
- "name": "Alte venituri financiare",
- "root_type": "Income"
- },
- {
- "name": "Venituri din diferente de curs valutar",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Revenus des cr\u00e9ances diverses",
- "root_type": "Income"
- },
- {
- "name": "Revenus des cr\u00e9ances commerciales ",
- "root_type": "Income"
- }
- ],
- "name": "Venituri din creante imobilizate",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Venituri din imobilizari financiare cedate",
- "root_type": "Income"
- },
- {
- "name": "Castiguri din investitii pe termen scurt cedate",
- "root_type": "Income"
- }
- ],
- "name": "Venituri din investitii financiare cedate"
- },
- {
- "name": "Venituri din dobanzi",
- "root_type": "Income"
- }
- ],
- "name": "VENITURI FINANCIARE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Venituri din subventii de exploatare pentru alte cheltuieli externe",
- "root_type": "Income"
- },
- {
- "name": "Venituri din subventii de exploatare aferente altor venituri",
- "root_type": "Income"
- },
- {
- "name": "Venituri din subventii de exploatare pentru asigurari si protectie sociala",
- "root_type": "Income"
- },
- {
- "name": "Venituri din subventii de exploatare pentru dobanda datorata",
- "root_type": "Income"
- },
- {
- "name": "Venituri din subventii de exploatare pentru materii prime si materiale consumabile ",
- "root_type": "Income"
- },
- {
- "name": "Venituri din subventii de exploatare pentru alte cheltuieli de exploatare",
- "root_type": "Income"
- },
- {
- "name": "Venituri din subventii de exploatare aferente cifrei de afaceri",
- "root_type": "Income"
- },
- {
- "name": "Venituri din subventii de exploatare pentru plata personalului",
- "root_type": "Income"
- }
- ],
- "name": "Venituri din subventii de exploatare"
- }
- ],
- "name": "VENITURI DIN SUBVENTII DE EXPLOATARE"
- }
- ],
- "name": "CONTURI DE VENITURI"
- },
- {
- "name": "CONTURI DE CHELTUIELI"
- }
- ],
- "name": "Conturile de venituri si cheltuieli"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Diferente de pret la materii prime si materiale"
- },
- {
- "name": "Materiale de natura obiectelor de inventar"
- },
- {
- "children": [
- {
- "name": "Seminte si materiale de plantat"
- },
- {
- "name": "Combustibili"
- },
- {
- "name": "Materiale auxiliare"
- },
- {
- "name": "Furaje"
- },
- {
- "name": "Alte materiale consumabile"
- },
- {
- "name": "Materiale pentru ambalat"
- },
- {
- "name": "Piese de schimb"
- }
- ],
- "name": "Materiale consumabile"
- },
- {
- "name": "Materii prime"
- }
- ],
- "name": "STOCURI DE MATERII PRIME SI MATERIALE"
- }
- ],
- "name": "CONTURI DE STOCURI SI PRODUCTIE IN CURS DE EXECUTIE"
- },
- {
- "name": "CONTURI DE IMOBILIZARI"
- },
- {
- "name": "CONTURI DE TREZORERIE"
- },
- {
- "name": "Conturi de capitaluri"
- },
- {
- "name": "CONTURI DE TERTI"
- }
- ],
- "name": "Conturi de bilant"
- }
- ],
- "name": "Conturi financiare"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Decontari privind interesele de participare"
- },
- {
- "name": "OP\u00c9RATIONS AVEC LES AUTRES ORGANISMES INTERNATIONAUX"
- },
- {
- "children": [
- {
- "name": "Provisions pour garanties donn\u00e9es aux clients"
- },
- {
- "name": "Provisions pour amendes, doubles droits et p\u00e9nalit\u00e9s"
- },
- {
- "name": "Autres provisions pour risques et charges"
- },
- {
- "name": "Provisions pour pertes de change"
- },
- {
- "name": "Provisions pour imp\u00f4ts"
- },
- {
- "name": "Provisions pour litiges"
- }
- ],
- "name": "Autres provisions pour risques et charges"
- },
- {
- "children": [
- {
- "name": "Dobanzi aferente decontarilor intre entitatile afiliate"
- },
- {
- "name": "Decontari privind interesele de participare"
- },
- {
- "name": "Dobanzi aferente decontarilor privind interesele de participare"
- },
- {
- "name": "Decontari intre entitatile afiliate"
- }
- ],
- "name": "OP\u00c9RATIONS AVEC LES ORGANISMES AFRICAINS"
- },
- {
- "name": "Dividende de plata"
- },
- {
- "children": [
- {
- "name": "Actionari/asociati dobanzi la conturi curente"
- },
- {
- "name": "Actionari/asociati - conturi curente"
- }
- ],
- "name": "Sume datorate actionarilor/asociatilor"
- },
- {
- "children": [
- {
- "name": "Organismes internationaux, subventions \u00e0 recevoir"
- },
- {
- "name": "Organismes internationaux, fonds de dotation \u00e0 recevoir"
- },
- {
- "name": "Int\u00e9r\u00eats courus"
- }
- ],
- "name": "ORGANISMES INTERNATIONAUX, FONDS DE DOTATION ET SUBVENTIONS \u00c0 RECEVOIR"
- },
- {
- "children": [
- {
- "name": "Actionnaires d\u00e9faillants"
- },
- {
- "name": "Associ\u00e9s - Versements re\u00e7us sur augmentation de capital"
- },
- {
- "children": [
- {
- "name": "Apports en num\u00e9raire"
- },
- {
- "name": "Apports en nature"
- }
- ],
- "name": "Associ\u00e9s - Comptes d'apport en soci\u00e9t\u00e9"
- },
- {
- "name": "Associ\u00e9s - Capital \u00e0 rembourser"
- },
- {
- "name": "Associ\u00e9s - Versements anticip\u00e9s"
- },
- {
- "children": [
- {
- "name": "Associ\u00e9s - Capital appel\u00e9, non vers\u00e9"
- },
- {
- "name": "Actionnaires - Capital souscrit et appel\u00e9, non vers\u00e9"
- }
- ],
- "name": "Apporteurs - Capital appel\u00e9, non vers\u00e9"
- }
- ],
- "name": "Decontari cu actionarii/asociatii privind capitalul"
- }
- ],
- "name": "ORGANISMES INTERNATIONAUX"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Autres repr\u00e9sentants du personnel"
- },
- {
- "name": "D\u00e9l\u00e9gu\u00e9s du personnel"
- },
- {
- "name": "Syndicats et Comit\u00e9s d'entreprises, d'\u00c9tablissement"
- }
- ],
- "name": "REPR\u00c9SENTANTS DU PERSONNEL"
- },
- {
- "children": [
- {
- "name": "Alte creante in legatura cu personalul"
- },
- {
- "name": "Produits \u00e0 recevoir"
- },
- {
- "name": "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer"
- },
- {
- "name": "Dettes provisionn\u00e9es pour participation des salari\u00e9s aux r\u00e9sultats",
- "root_type": "Liability"
- },
- {
- "name": "Autres Charges \u00e0 payer"
- }
- ],
- "name": "PERSONNEL, CHARGES \u00c0 PAYER ET PRODUITS \u00c0 RECEVOIR"
- },
- {
- "name": "PERSONNEL \u2013 D\u00c9P\u00d4TS"
- },
- {
- "children": [
- {
- "name": "R\u00e9serve sp\u00e9ciale",
- "root_type": "Liability"
- },
- {
- "name": "Organismes sociaux rattach\u00e9s \u00e0 l'entreprise"
- },
- {
- "name": "Assistance m\u00e9dicale"
- },
- {
- "name": "Allocations familiales"
- },
- {
- "name": "Autres oeuvres sociales internes"
- }
- ],
- "name": "PERSONNEL, OEUVRES SOCIALES INTERNES"
- },
- {
- "name": "PERSONNEL, R\u00c9MUN\u00c9RATIONS DUES"
- },
- {
- "children": [
- {
- "name": "Personnel, acomptes"
- },
- {
- "name": "Personnel, avances"
- },
- {
- "name": "Frais avanc\u00e9s et fournitures au personnel"
- }
- ],
- "name": "PERSONNEL, AVANCES ET ACOMPTES"
- },
- {
- "name": "PERSONNEL, PARTICIPATION AUX B\u00c9N\u00c9FICES"
- },
- {
- "children": [
- {
- "name": "Personnel, saisies-arr\u00eats"
- },
- {
- "name": "Personnel, avis \u00e0 tiers d\u00e9tenteur"
- },
- {
- "name": "Personnel, oppositions"
- }
- ],
- "name": "PERSONNEL, OPPOSITIONS, SAISIES-ARR\u00caTS"
- }
- ],
- "name": "PERSONNEL"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cr\u00e9ances litigieuses"
- },
- {
- "name": "Cr\u00e9ances douteuses"
- }
- ],
- "name": "CR\u00c9ANCES CLIENTS LITIGIEUSES OU DOUTEUSES"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances en compte"
- },
- {
- "name": "Effets \u00e0 recevoir"
- }
- ],
- "name": "CR\u00c9ANCES SUR CESSIONS D'IMMOBILISATIONS"
- },
- {
- "name": "Clients et comptes rattach\u00e9s "
- },
- {
- "name": "Efecte de primit de la clienti"
- },
- {
- "children": [
- {
- "name": "Clients - Groupe"
- },
- {
- "name": "Clients, \u00c9tat et Collectivit\u00e9s publiques"
- },
- {
- "name": "Clients"
- },
- {
- "name": "Clients, d\u00e9gr\u00e8vement de Taxes sur la Valeur Ajout\u00e9e (T.V.A.)"
- },
- {
- "name": "Clients, organismes internationaux"
- },
- {
- "name": "Clients - Ventes de biens ou de prestations de services"
- },
- {
- "name": "Clienti"
- },
- {
- "name": "Client, retenues de garantie"
- }
- ],
- "name": "CLIENTS"
- },
- {
- "children": [
- {
- "name": "Clients, factures \u00e0 \u00e9tablir"
- },
- {
- "name": "Clients - Int\u00e9r\u00eats courus"
- },
- {
- "name": "Clients, int\u00e9r\u00eats courus"
- }
- ],
- "name": "CLIENTS, PRODUITS \u00c0 RECEVOIR"
- },
- {
- "name": "CLIENTS, \u00c9FFETS ESCOMPT\u00c9S NON \u00c9CHUS"
- },
- {
- "children": [
- {
- "name": "\u00c9tat et Collectivit\u00e9s publiques, Effets \u00e0 recevoir"
- },
- {
- "name": "Organismes Internationaux, Effets \u00e0 recevoir"
- },
- {
- "name": "Clients - Groupe, Effets \u00e0 recevoir"
- },
- {
- "name": "Clients, Effets \u00e0 recevoir"
- }
- ],
- "name": "CLIENTS, \u00c9FFETS \u00c0 RECEVOIR EN PORTEFEUILLE"
- },
- {
- "children": [
- {
- "name": "Clients - Groupe, avances et acomptes re\u00e7us"
- },
- {
- "name": "Clients, avances et acomptes re\u00e7us"
- },
- {
- "name": "Clients - Autres avoirs ",
- "root_type": "Asset"
- },
- {
- "name": "Clients - Dettes pour emballages et mat\u00e9riels consign\u00e9s ",
- "root_type": "Asset"
- },
- {
- "name": "Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s"
- },
- {
- "name": "Rabais, Remises, Ristournes et autres avoirs \u00e0 accorder"
- }
- ],
- "name": "CLIENTS CR\u00c9DITEURS"
- }
- ],
- "name": "CLIENTS ET COMPTES RATTACH\u00c9S"
- },
- {
- "children": [
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES FOURNISSEURS"
- },
- {
- "children": [
- {
- "name": "Autres comptes d\u00e9biteurs"
- },
- {
- "name": "Associ\u00e9s, comptes courants"
- },
- {
- "name": "Associ\u00e9s, op\u00e9rations faites en commun"
- },
- {
- "name": "Groupe, comptes courants"
- },
- {
- "name": "Cr\u00e9ances sur cessions de valeurs mobili\u00e8res de placement"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES ASSOCI\u00c9S ET GROUPE"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES D\u00c9BITEURS DIVERS"
- },
- {
- "children": [
- {
- "name": "Sur op\u00e9rations H.A.O."
- },
- {
- "name": "Sur op\u00e9rations d'exploitation"
- }
- ],
- "name": "RISQUES PROVISIONN\u00c9S"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances sur cessions d'immobilisations"
- },
- {
- "name": "Cr\u00e9ances sur cessions de titres de placement"
- },
- {
- "name": "Autres cr\u00e9ances H.A.O."
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES DE CR\u00c9ANCES H.A.O."
- },
- {
- "children": [
- {
- "name": "Op\u00e9rations faites en commun et en GIE",
- "root_type": "Liability"
- },
- {
- "name": "Comptes du groupe",
- "root_type": "Liability"
- },
- {
- "name": "Comptes courants des associ\u00e9s",
- "root_type": "Liability"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES ORGANISMES INTERNATIONAUX"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES \u00c9TAT ET COLLECTIVIT\u00c9S PUBLIQUES"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES ORGANISMES SOCIAUX"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES PERSONNEL"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances douteuses"
- },
- {
- "name": "Cr\u00e9ances litigieuses"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES CLIENTS"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS ET RISQUES PROVISIONN\u00c9S (TIERS)"
- },
- {
- "children": [
- {
- "name": "DETTES SUR ACQUISITION DE TITRES DE PLACEMENT"
- },
- {
- "name": "Quotas d'\u00e9mission allou\u00e9s par l'\u00c9tat"
- },
- {
- "name": "AUTRES DETTES HORS ACTIVITES ORDINAIRES (H.A.O.)"
- },
- {
- "children": [
- {
- "name": "Charges",
- "root_type": "Liability"
- },
- {
- "name": "Produits"
- }
- ],
- "name": "AUTRES CR\u00c9ANCES HORS ACTIVIT\u00c9S ORDINAIRES (H.A.O.)"
- },
- {
- "name": "CR\u00c9ANCES SUR CESSIONS DE TITRES DE PLACEMENT"
- },
- {
- "name": "Produits constat\u00e9s d'avance",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Frais d'\u00e9mission des emprunts"
- },
- {
- "name": "Factures non parvenues"
- },
- {
- "name": "Retenues de garantie"
- },
- {
- "name": "Immobilisations corporelles"
- },
- {
- "name": "Immobilisations incorporelles"
- }
- ],
- "name": "FOURNISSEURS D'INVESTISSEMENTS"
- },
- {
- "name": "FOURNISSEURS D'INVESTISSEMENTS, EFFETS \u00c0 PAYER"
- },
- {
- "children": [
- {
- "name": "Effets \u00e0 recevoir"
- },
- {
- "name": "En compte"
- },
- {
- "name": "Retenues de garantie"
- },
- {
- "name": "Factures \u00e0 \u00e9tablir"
- }
- ],
- "name": "CR\u00c9ANCES SUR CESSIONS D'IMMOBILISATIONS"
- }
- ],
- "name": "CR\u00c9ANCES ET DETTES HORS ACTIVIT\u00c9S ORDINAIRES (HAO)"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Alte sume primite cu caracter de subventii pentru investitii"
- },
- {
- "name": "Plusuri de inventar de natura imobilizarilor"
- },
- {
- "name": "Subventii guvernamentale pentru investitii"
- },
- {
- "name": "Donatii pentru investitii"
- },
- {
- "name": "Imprumuturi nerambursabile cu caracter de subventii pentru investitii"
- }
- ],
- "name": "CR\u00c9ANCES SUR TRAVAUX NON ENCORE FACTURABLES"
- },
- {
- "children": [
- {
- "name": "Produits"
- },
- {
- "name": "Charges"
- }
- ],
- "name": "R\u00c9PARTITION P\u00c9RIODIQUE DES CHARGES ET DES PRODUITS"
- },
- {
- "children": [
- {
- "name": "Diminution des dettes",
- "root_type": "Liability"
- },
- {
- "name": "Augmentation des cr\u00e9ances",
- "root_type": "Liability"
- },
- {
- "name": "Diff\u00e9rences compens\u00e9es par couverture de change",
- "root_type": "Liability"
- }
- ],
- "name": "PRODUITS CONSTAT\u00c9S D'AVANCE"
- },
- {
- "children": [
- {
- "name": "Diff\u00e9rences compens\u00e9es par couverture de change"
- },
- {
- "name": "Diminution des cr\u00e9ances"
- },
- {
- "name": "Augmentation des dettes"
- }
- ],
- "name": "CHARGES CONSTAT\u00c9ES D'AVANCE"
- },
- {
- "children": [
- {
- "name": "D\u00e9biteurs divers"
- },
- {
- "name": "Cr\u00e9diteurs divers"
- }
- ],
- "name": "COMPTES D'ATTENTE"
- },
- {
- "children": [
- {
- "name": "Augmentation des cr\u00e9ances circulantes"
- },
- {
- "name": "Diminution des dettes circulantes"
- }
- ],
- "name": "Ecarts de conversion - passif (El\u00e9ments circulants)"
- },
- {
- "name": "Decontari din operatiuni in curs de clarificare"
- },
- {
- "children": [
- {
- "name": "Titres de participation"
- },
- {
- "name": "Titres immobilis\u00e9s"
- },
- {
- "name": "Titres de placement"
- }
- ],
- "name": "VERSEMENTS RESTANT \u00c0 EFFECTUER SUR TITRES NON LIB\u00c9R\u00c9S"
- },
- {
- "children": [
- {
- "name": "Diminution des cr\u00e9ances"
- },
- {
- "name": "Diff\u00e9rences compens\u00e9es par couverture de change"
- },
- {
- "name": "Augmentation des dettes"
- }
- ],
- "name": "\u00c9CARTS DE CONVERSION - ACTIF"
- },
- {
- "children": [
- {
- "name": "Augmentation des cr\u00e9ances"
- },
- {
- "name": "Diminution des dettes"
- },
- {
- "name": "Diff\u00e9rences compens\u00e9es par couverture de change"
- }
- ],
- "name": "\u00c9CARTS DE CONVERSION - PASSIF"
- }
- ],
- "name": "D\u00c9BITEURS ET CR\u00c9DITEURS DIVERS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Charges \u00e0 payer"
- },
- {
- "name": "Dettes sur acquisitions de titres et valeurs de placement"
- },
- {
- "name": "Divers cr\u00e9anciers"
- },
- {
- "name": "Obligations, coupons \u00e0\u00a0 payer"
- },
- {
- "name": "Obligations \u00e9chues \u00e0\u00a0 rembourser"
- },
- {
- "name": "Produits \u00e0 recevoir"
- },
- {
- "name": "Alte datorii fata de bugetul statului"
- },
- {
- "name": "Alte creante privind bugetul statului"
- }
- ],
- "name": "\u00c9TAT, CHARGES \u00c0 PAYER ET PRODUITS \u00c0 RECEVOIR"
- },
- {
- "children": [
- {
- "name": "\u00c9tat, fonds r\u00e9glement\u00e9 provisionn\u00e9"
- },
- {
- "name": "\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts"
- },
- {
- "name": "\u00c9tat, fonds de dotation \u00e0 recevoir"
- },
- {
- "name": "\u00c9tat, obligations cautionn\u00e9es"
- },
- {
- "name": "\u00c9tat, subventions d'\u00e9quilibre \u00e0 recevoir"
- },
- {
- "name": "Comptes transitoires ou d'attente - cr\u00e9diteurs"
- },
- {
- "name": "\u00c9tat, subventions d'\u00e9quipement \u00e0 recevoir"
- },
- {
- "name": "\u00c9tat, subventions d'exploitation \u00e0 recevoir"
- }
- ],
- "name": "\u00c9TAT, CR\u00c9ANCES ET DETTES DIVERSES"
- },
- {
- "children": [
- {
- "name": "Fournisseurs - retenues de garantie"
- },
- {
- "name": "Impozitul pe venit"
- },
- {
- "name": "Avances sur subventions"
- },
- {
- "name": "Fournisseurs - effets \u00e0\u00a0 payer"
- },
- {
- "name": "Impozitul pe profit"
- },
- {
- "name": "Fournisseurs - factures non parvenues"
- }
- ],
- "name": "\u00c9TAT, IMP\u00d4T SUR LES B\u00c9N\u00c9FICES"
- },
- {
- "children": [
- {
- "name": "Imp\u00f4ts et taxes recouvrables sur des obligataires"
- },
- {
- "name": "Imp\u00f4ts et taxes d'Etat"
- },
- {
- "name": "Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques"
- },
- {
- "name": "Autres imp\u00f4ts et taxes"
- },
- {
- "name": "TVA colectata"
- },
- {
- "name": "Droits de douane"
- },
- {
- "name": "Clients - dettes pour emballages et mat\u00e9riel consign\u00e9s"
- },
- {
- "name": "Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s"
- }
- ],
- "name": "\u00c9TAT, AUTRES IMP\u00d4TS ET TAXES"
- },
- {
- "children": [
- {
- "name": "\u00c9tat, cr\u00e9dit de T.V.A. \u00e0 reporter"
- },
- {
- "name": "Autres organismes sociaux"
- },
- {
- "name": "Mutuelles"
- },
- {
- "name": "Charges sociales \u00e0\u00a0 payer"
- },
- {
- "children": [
- {
- "name": "ALLOCATION FAMILIALES"
- }
- ],
- "name": "\u00c9tat, T.V.A. due"
- },
- {
- "name": "Caisses de retraite"
- }
- ],
- "name": "\u00c9TAT, T.V.A. DUE OU CR\u00c9DIT DE T.V.A."
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Etat, TVA factur\u00e9e 10%"
- },
- {
- "name": "Taxes assimil\u00e9es \u00e0 la TVA",
- "root_type": "Liability"
- },
- {
- "name": "TVA \u00e0 d\u00e9caisser",
- "root_type": "Liability"
- },
- {
- "name": "Etat, TVA factur\u00e9e 7%"
- },
- {
- "name": "Etat, TVA factur\u00e9e 20%"
- },
- {
- "name": "Etat, TVA factur\u00e9e 14%"
- }
- ],
- "name": "T.V.A. r\u00e9cup\u00e9rable sur factures non parvenues"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "TVA collect\u00e9e 5,5%",
- "root_type": "Liability"
- },
- {
- "name": "TVA collect\u00e9e 19,6%",
- "root_type": "Liability"
- },
- {
- "name": "TVA collect\u00e9e (autre taux)",
- "root_type": "Liability"
- }
- ],
- "name": "TVA collect\u00e9e"
- },
- {
- "name": "Taxes assimil\u00e9es \u00e0 la TVA",
- "root_type": "Liability"
- }
- ],
- "name": "Etat, imp\u00f4ts et taxes \u00e0\u00a0 payer"
- },
- {
- "children": [
- {
- "name": "Taxes sur le chiffre d'affaires sur factures non parvenues",
- "root_type": "Asset"
- },
- {
- "name": "Remboursement de taxes sur le chiffre d'affaires demand\u00e9",
- "root_type": "Asset"
- },
- {
- "name": "Acomptes - R\u00e9gime simplifi\u00e9 d'imposition",
- "root_type": "Asset"
- },
- {
- "name": "Taxes sur le chiffre d'affaires sur factures \u00e0 \u00e9tablir",
- "root_type": "Liability"
- },
- {
- "name": "TVA r\u00e9cup\u00e9r\u00e9e d'avance",
- "root_type": "Liability"
- },
- {
- "name": "Acomptes - R\u00e9gime du forfait",
- "root_type": "Asset"
- }
- ],
- "name": "Alte sume primite cu caracter de subventii"
- },
- {
- "name": "T.V.A. r\u00e9cup\u00e9rable sur immobilisations"
- },
- {
- "children": [
- {
- "name": "TVA transf\u00e9r\u00e9e par d'autres entreprises",
- "root_type": "Asset"
- },
- {
- "name": "TVA sur immobilisations",
- "root_type": "Asset"
- },
- {
- "name": "TVA sur autres biens et services",
- "root_type": "Asset"
- },
- {
- "name": "Taxes assimil\u00e9es \u00e0 la TVA",
- "root_type": "Asset"
- },
- {
- "name": "TVA d\u00e9ductible intracommunautaire",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9dit de TVA \u00e0 reporter",
- "root_type": "Asset"
- }
- ],
- "name": "T.V.A. transf\u00e9r\u00e9e par d'autres entreprises"
- },
- {
- "name": "T.V.A. r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges"
- },
- {
- "children": [
- {
- "name": "TVA due intracommunautaire 5,5%",
- "root_type": "Liability"
- },
- {
- "name": "TVA due intracommunautaire (autre taux)",
- "root_type": "Liability"
- },
- {
- "name": "TVA due intracommunautaire 19,6%",
- "root_type": "Liability"
- },
- {
- "name": "Etat, IR"
- },
- {
- "name": "Etat, taxe urbaine et taxe d'\u00e9dilit\u00e9"
- },
- {
- "name": "Etat, Taxe professionnelle (ex patente)"
- }
- ],
- "name": "T.V.A. r\u00e9cup\u00e9rable sur achats"
- },
- {
- "name": "T.V.A. r\u00e9cup\u00e9rable sur transport"
- }
- ],
- "name": "\u00c9TAT, T.V.A. R\u00c9CUP\u00c9RABLE"
- },
- {
- "children": [
- {
- "name": "Comptes courants des associ\u00e9s cr\u00e9diteurs"
- },
- {
- "name": "Associ\u00e9s - versements re\u00e7us sur augmentation de capital"
- },
- {
- "name": "Associ\u00e9s - capital \u00e0\u00a0 rembourser"
- },
- {
- "name": "Associ\u00e9s - dividendes \u00e0\u00a0 payer"
- },
- {
- "name": "Associ\u00e9s - op\u00e9rations faites en commun"
- },
- {
- "name": "Autres comptes d'associ\u00e9s - cr\u00e9diteurs"
- }
- ],
- "name": "\u00c9TAT, AUTRES TAXES SUR LE CHIFFRE D'AFFAIRES"
- },
- {
- "children": [
- {
- "name": "Imp\u00f4t G\u00e9n\u00e9ral sur le revenu"
- },
- {
- "name": "Imp\u00f4ts sur salaires"
- },
- {
- "name": "Contribution nationale de solidarit\u00e9"
- },
- {
- "name": "Contribution nationale"
- },
- {
- "name": "Autres imp\u00f4ts et contributions"
- }
- ],
- "name": "\u00c9TAT, IMP\u00d4TS RETENUS \u00c0 LA SOURCE"
- },
- {
- "children": [
- {
- "name": "Charges du personnel \u00e0\u00a0 payer"
- },
- {
- "name": "Personnel - autres cr\u00e9diteurs"
- },
- {
- "name": "Oppositions sur salaires"
- },
- {
- "name": "T.V.A. factur\u00e9e sur ventes"
- },
- {
- "name": "T.V.A. factur\u00e9e sur prestations de services"
- },
- {
- "name": "T.V.A. factur\u00e9e sur travaux"
- }
- ],
- "name": "\u00c9TAT, T.V.A. FACTUR\u00c9E"
- }
- ],
- "name": "\u00c9TAT ET COLLECTIVIT\u00c9S PUBLIQUES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Fournisseurs - Achats d'immobilisations"
- },
- {
- "name": "Fournisseurs d'immobilisations - Retenues de garantie"
- }
- ],
- "name": "Furnizori de imobilizari"
- },
- {
- "name": "Efecte de platit pentru imobilizari"
- },
- {
- "name": "Fournisseurs et comptes rattach\u00e9s "
- },
- {
- "children": [
- {
- "name": "Fournisseurs"
- },
- {
- "name": "Fournisseurs Groupe"
- },
- {
- "name": "Fournisseurs - Achats de biens et prestations de services"
- },
- {
- "name": "Fournisseur, retenues de garantie"
- },
- {
- "name": "Fournisseurs sous-traitants"
- }
- ],
- "name": "FOURNISSEURS, DETTES EN COMPTE"
- },
- {
- "children": [
- {
- "name": "Fournisseurs sous-traitants, Effets \u00e0 payer"
- },
- {
- "name": "Fournisseurs - Groupe, Effets \u00e0 payer"
- },
- {
- "name": "Fournisseurs, Effets \u00e0 payer"
- }
- ],
- "name": "FOURNISSEURS, EFFETS \u00c0 PAYER"
- },
- {
- "children": [
- {
- "name": "Fournisseurs sous-traitants"
- },
- {
- "name": "Fournisseurs - Groupe"
- },
- {
- "name": "Fournisseurs - Int\u00e9r\u00eats courus"
- },
- {
- "name": "Fournisseurs"
- },
- {
- "name": "Fournisseurs d'immobilisations "
- },
- {
- "name": "Fournisseurs, int\u00e9r\u00eats courus"
- }
- ],
- "name": "FOURNISSEURS, FACTURES NON PARVENUES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Fournisseurs d'exploitation",
- "root_type": "Asset"
- },
- {
- "name": "Fournisseurs d'immobilisations",
- "root_type": "Asset"
- }
- ],
- "name": "Fournisseurs - Autres avoirs"
- },
- {
- "name": "Fournisseurs cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre"
- },
- {
- "name": "Fournisseurs avances et acomptes vers\u00e9s"
- },
- {
- "name": "Rabais, Remises, Ristournes et autres avoirs \u00e0 obtenir"
- },
- {
- "name": "Fournisseurs - Cr\u00e9ances pour emballages et mat\u00e9riel \u00e0 rendre",
- "root_type": "Asset"
- },
- {
- "name": "Fournisseurs sous-traitants avances et acomptes vers\u00e9s"
- },
- {
- "name": "Fournisseurs - Groupe avances et acomptes vers\u00e9s"
- }
- ],
- "name": "FOURNISSEURS D\u00c9BITEURS"
- },
- {
- "name": "Efecte de platit"
- },
- {
- "name": "Furnizori"
- }
- ],
- "name": "FOURNISSEURS ET COMPTES RATTACH\u00c9S"
- },
- {
- "children": [
- {
- "name": "Dettes sur acquisitions de valeurs mobili\u00e8res de placement",
- "root_type": "Liability"
- },
- {
- "name": "ASSOCI\u00c9S, DIVIDENDES \u00c0 PAYER"
- },
- {
- "children": [
- {
- "name": "Produits \u00e0 recevoir"
- },
- {
- "name": "Charges \u00e0 payer",
- "root_type": "Liability"
- }
- ],
- "name": "Divers - Charges \u00e0 payer et produits \u00e0 recevoir"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats courus"
- },
- {
- "name": "Principal"
- }
- ],
- "name": "ASSOCI\u00c9S, COMPTES COURANTS"
- },
- {
- "name": "ASSOCI\u00c9S, OP\u00c9RATIONS FAITES EN COMMUN"
- },
- {
- "name": "GROUPE, COMPTES COURANTS"
- },
- {
- "name": "ACTIONNAIRES, RESTANT D\u00db SUR CAPITAL APPEL\u00c9"
- },
- {
- "children": [
- {
- "name": "Associ\u00e9s, versements re\u00e7us sur augmentation de capital"
- },
- {
- "name": "Actionnaires, capital souscrit appel\u00e9 non vers\u00e9"
- },
- {
- "name": "Associ\u00e9s, capital appel\u00e9 non vers\u00e9"
- },
- {
- "name": "Actionnaires d\u00e9faillants"
- },
- {
- "name": "Associ\u00e9s, autres apports"
- },
- {
- "name": "Associ\u00e9s, versements anticip\u00e9s"
- },
- {
- "name": "Associ\u00e9s apports en nature"
- },
- {
- "name": "Associ\u00e9s apports en num\u00e9raire"
- },
- {
- "name": "Associ\u00e9s, capital \u00e0 rembourser"
- }
- ],
- "name": "ASSOCI\u00c9S, OP\u00c9RATIONS SUR LE CAPITAL"
- }
- ],
- "name": "ASSOCI\u00c9S ET GROUPE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Autres charges \u00e0 payer"
- },
- {
- "name": "Produits \u00e0 recevoir"
- },
- {
- "name": "Charges sociales sur cong\u00e9s \u00e0 payer"
- },
- {
- "name": "Charges sociales sur gratifications \u00e0 payer"
- }
- ],
- "name": "ORGANISMES SOCIAUX, CHARGES \u00c0 PAYER ET PRODUITS \u00c0 RECEVOIR"
- },
- {
- "name": "CAISSES DE RETRAITE COMPL\u00c9MENTAIRE"
- },
- {
- "children": [
- {
- "name": "Accidents de travail"
- },
- {
- "name": "Autres cotisations sociales"
- },
- {
- "name": "Contributia angajatorilor la fondul de asigurare pentru accidente de munca si boli profesionale"
- },
- {
- "name": "Caisse de retraite obligatoire"
- },
- {
- "name": "Contributia angajatorilor la fondul pentru concedii si indemnizatii"
- },
- {
- "name": "Caisse de retraite facultative"
- },
- {
- "name": "Prestations familiales"
- }
- ],
- "name": "S\u00c9CURIT\u00c9 SOCIALE"
- },
- {
- "children": [
- {
- "name": "T.V.A. sur factures \u00e0 \u00e9tablir"
- },
- {
- "name": "T.V.A. factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame"
- },
- {
- "name": "Mutuelle"
- }
- ],
- "name": "AUTRES ORGANISMES SOCIAUX"
- },
- {
- "children": [
- {
- "name": "Contributia unitatii la fondul de garantare pentru plata creantelor salariale"
- },
- {
- "name": "Contributia unitatii la fondul de somaj"
- },
- {
- "name": "Contributia personalului la fondul de somaj"
- }
- ],
- "name": "Ajutor de somaj"
- }
- ],
- "name": "ORGANISMES SOCIAUX"
- }
- ],
- "name": "Comptes de tiers"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Emballages r\u00e9cup\u00e9rables",
- "root_type": "Asset"
- },
- {
- "name": "Mobilier",
- "root_type": "Asset"
- },
- {
- "name": "Cheptel",
- "root_type": "Asset"
- },
- {
- "name": "Mat\u00e9riel de transport",
- "root_type": "Asset"
- },
- {
- "name": "Mat\u00e9riel de bureau et mat\u00e9riel informatique ",
- "root_type": "Asset"
- },
- {
- "name": "Installations g\u00e9n\u00e9rales agencements am\u00e9nagements divers",
- "root_type": "Asset"
- }
- ],
- "name": "AUTRES DROITS ET VALEURS INCORPORELS"
- },
- {
- "name": "MARQUES"
- },
- {
- "children": [
- {
- "name": "Frais de recherche et de d\u00e9veloppement"
- },
- {
- "name": "Logiciels"
- },
- {
- "name": "Autres droits et valeurs incorporels"
- }
- ],
- "name": "IMMOBILISATIONS INCORPORELLES EN COURS"
- },
- {
- "children": [
- {
- "name": "Agencements et am\u00e9nagements du mat\u00e9riel et outillage industriels",
- "root_type": "Asset"
- },
- {
- "name": "Outillage industriel",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Sur sol d'autrui",
- "root_type": "Asset"
- },
- {
- "name": "Sur sol propre",
- "root_type": "Asset"
- }
- ],
- "name": "Installations complexes sp\u00e9cialis\u00e9es"
- },
- {
- "children": [
- {
- "name": "Sur sol propre",
- "root_type": "Asset"
- },
- {
- "name": "Sur sol d'autrui",
- "root_type": "Asset"
- }
- ],
- "name": "Installations \u00e0 caract\u00e8re sp\u00e9cifique"
- },
- {
- "name": "Mat\u00e9riel industriel",
- "root_type": "Asset"
- }
- ],
- "name": "FONDS COMMERCIAL"
- },
- {
- "children": [
- {
- "name": "Mijloace de transport"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Affect\u00e9s aux op\u00e9rations professionnelles (A, B, ...)",
- "root_type": "Asset"
- },
- {
- "name": "Affect\u00e9s aux op\u00e9rations non professionnelles (A, B, ...)",
- "root_type": "Asset"
- }
- ],
- "name": "Autres ensembles immobiliers"
- },
- {
- "name": "Ensembles immobiliers industriels (A, B, ...)",
- "root_type": "Asset"
- },
- {
- "name": "Ensembles immobiliers administratifs et commerciaux (A, B, ...)",
- "root_type": "Asset"
- }
- ],
- "name": "Echipamente tehnologice (masini, utilaje si instalatii de lucru)"
- },
- {
- "name": "Primes de remboursement des obligations"
- },
- {
- "children": [
- {
- "name": "Voies de fer",
- "root_type": "Asset"
- },
- {
- "name": "Voies d'eau",
- "root_type": "Asset"
- },
- {
- "name": "Barrages",
- "root_type": "Asset"
- },
- {
- "name": "Pistes d'a\u00e9rodromes",
- "root_type": "Asset"
- },
- {
- "name": "Voies de terre",
- "root_type": "Asset"
- }
- ],
- "name": "Ouvrages d'infrastructure"
- },
- {
- "name": "Aparate si instalatii de masurare, control si reglare"
- },
- {
- "name": "Installations g\u00e9n\u00e9rales agencements am\u00e9nagements des constructions (m\u00eame ventilation que celle du compte 2131)",
- "root_type": "Asset"
- },
- {
- "name": "Animale si plantatii"
- }
- ],
- "name": "LOGICIELS"
- },
- {
- "name": "INVESTISSEMENTS DE CR\u00c9ATION"
- },
- {
- "name": "DROIT AU BAIL"
- },
- {
- "children": [
- {
- "name": "Frais d'\u00e9mission des emprunts"
- },
- {
- "name": "Autres charges \u00e0\u00a0 r\u00e9partir"
- },
- {
- "name": "Frais d acquisition des immobilisations"
- }
- ],
- "name": "BREVETS, LICENCES, CONCESSIONS ET DROITS SIMILAIRES"
- },
- {
- "children": [
- {
- "name": "Frais de publicit\u00e9"
- },
- {
- "name": "Frais de prospection"
- },
- {
- "name": "Terenuri"
- },
- {
- "name": "Amenajari de terenuri"
- },
- {
- "name": "Frais d'augmentation du capital"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Affect\u00e9s aux op\u00e9rations non professionnelles (A, B, ...)",
- "root_type": "Asset"
- },
- {
- "name": "Affect\u00e9s aux op\u00e9rations professionnelles (A, B, ...)",
- "root_type": "Asset"
- }
- ],
- "name": "Autres ensembles immobiliers"
- },
- {
- "name": "Ensembles immobiliers administratifs et commerciaux (A, B, ...)",
- "root_type": "Asset"
- },
- {
- "name": "Ensembles immobiliers industriels (A, B, ...)",
- "root_type": "Asset"
- }
- ],
- "name": "Terrains b\u00e2tis"
- },
- {
- "children": [
- {
- "name": "Carri\u00e8res",
- "root_type": "Asset"
- }
- ],
- "name": "Frais sur op\u00e9rations de fusions, scissions et transformations"
- },
- {
- "name": "Autres frais pr\u00e9liminaires"
- }
- ],
- "name": "FRAIS DE RECHERCHE ET DE D\u00c9VELOPPEMENT"
- }
- ],
- "name": "IMMOBILISATIONS INCORPORELLES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Pistes d\u2019a\u00e9rodrome"
- },
- {
- "name": "Barrages, Digues"
- },
- {
- "name": "Voies de terre"
- },
- {
- "name": "Voies d\u2019eau"
- },
- {
- "name": "Autres"
- },
- {
- "children": [
- {
- "name": "Outillage"
- },
- {
- "name": "Mat\u00e9riel"
- }
- ],
- "name": "Voies de fer"
- }
- ],
- "name": "OUVRAGES D\u2019INFRASTRUCTURE"
- },
- {
- "children": [
- {
- "name": "Mat\u00e9riel de transport"
- },
- {
- "name": "Installations complexes sp\u00e9cialis\u00e9es sur sol propre"
- },
- {
- "name": "Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui"
- },
- {
- "name": "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui"
- },
- {
- "name": "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre"
- }
- ],
- "name": "INSTALLATIONS TECHNIQUES"
- },
- {
- "children": [
- {
- "name": "Avances et acomptes vers\u00e9s sur commandes d'immobilisations corporelles"
- },
- {
- "name": "Immobilisations corporelles en cours de mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers"
- },
- {
- "name": "Immobilisations corporelles en cours de mat\u00e9riel de transport"
- },
- {
- "name": "Immobilisations corporelles en cours des installations techniques, mat\u00e9riel et outillage"
- },
- {
- "name": "Autres immobilisations corporelles en cours"
- },
- {
- "name": "Immobilisations corporelles en cours des terrains et constructions"
- }
- ],
- "name": "B\u00c2TIMENTS ET INSTALLATIONS EN COURS"
- },
- {
- "children": [
- {
- "name": "Autres immobilisations corporelles"
- },
- {
- "name": "Terrains",
- "root_type": "Asset"
- },
- {
- "name": "Constructions",
- "root_type": "Asset"
- },
- {
- "name": "Installations techniques mat\u00e9riel et outillage industriels",
- "root_type": "Asset"
- },
- {
- "name": "Autres immobilisations corporelles",
- "root_type": "Asset"
- }
- ],
- "name": "AUTRES INSTALLATIONS ET AGENCEMENTS"
- },
- {
- "children": [
- {
- "name": "Immeubles de rapport"
- },
- {
- "name": "B\u00e2timents administratifs et commerciaux"
- },
- {
- "name": "B\u00e2timents affect\u00e9s au logement du personnel"
- },
- {
- "children": [
- {
- "name": "Autres b\u00e2timents"
- },
- {
- "name": "B\u00e2timents industriels (A,B,,,)"
- },
- {
- "name": "B\u00e2timents Administratifs et commerciaux"
- }
- ],
- "name": "B\u00e2timents industriels"
- },
- {
- "name": "B\u00e2timents agricoles"
- },
- {
- "name": "Agencements et am\u00e9nagements des constructions"
- },
- {
- "name": "Autres constructions"
- }
- ],
- "name": "B\u00c2TIMENTS INDUSTRIELS, AGRICOLES, ADMINISTRATIFS ET COMMERCIAUX SUR SOL D\u2019AUTRUI"
- },
- {
- "children": [
- {
- "name": "Autres terrains"
- },
- {
- "name": "Agencements et am\u00e9nagements de terrains"
- },
- {
- "name": "B\u00e2timents administratifs et commerciaux"
- },
- {
- "name": "B\u00e2timents agricoles"
- },
- {
- "name": "B\u00e2timents industriels"
- },
- {
- "name": "Immeubles de rapport"
- },
- {
- "name": "B\u00e2timents affect\u00e9s au logement du personnel"
- }
- ],
- "name": "B\u00c2TIMENTS INDUSTRIELS, AGRICOLES, ADMINISTRATIFS ET COMMERCIAUX SUR SOL PROPRE"
- },
- {
- "children": [
- {
- "name": "Agencements, installations et am\u00e9nagements divers (biens n'appartenant pas \u00e0\u00a0 l'entreprise)"
- },
- {
- "name": "Mat\u00e9riel de bureau"
- },
- {
- "name": "Installations g\u00e9n\u00e9rales"
- },
- {
- "name": "Mat\u00e9riel informatique"
- },
- {
- "name": "Autres"
- }
- ],
- "name": "AMENAGEMENTS DE BUREAUX"
- },
- {
- "name": "B\u00c2TIMENTS INDUSTRIELS, AGRICOLES ET COMMERCIAUX MIS EN CONCESSION"
- }
- ],
- "name": "B\u00c2TIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS"
- },
- {
- "children": [
- {
- "name": "AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS CORPORELLES"
- },
- {
- "children": [
- {
- "name": "Titres divers"
- },
- {
- "name": "Actions"
- }
- ],
- "name": "Autres titres immobilis\u00e9s"
- },
- {
- "children": [
- {
- "name": "Titres de participation"
- }
- ],
- "name": "AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS INCORPORELLES"
- }
- ],
- "name": "AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation"
- },
- {
- "name": "Avances \u00e0 des Groupements d'int\u00e9r\u00eat \u00e9conomique (G.I.E.)"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)"
- }
- ],
- "name": "CR\u00c9ANCES RATTACH\u00c9ES \u00c0 DES PARTICIPATIONS ET AVANCES \u00c0 DES G.I.E."
- },
- {
- "children": [
- {
- "name": "Pr\u00eats au personnel"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations"
- },
- {
- "name": "Titres immobilis\u00e9s"
- },
- {
- "name": "D\u00e9p\u00f4ts et cautionnements vers\u00e9s"
- },
- {
- "children": [
- {
- "name": "Sur titres immobilis\u00e9s (droits de cr\u00e9ance)",
- "root_type": "Asset"
- },
- {
- "name": "Sur d\u00e9p\u00f4ts et cautionnements",
- "root_type": "Asset"
- },
- {
- "name": "Sur pr\u00eats",
- "root_type": "Asset"
- },
- {
- "name": "Sur cr\u00e9ances diverses",
- "root_type": "Asset"
- }
- ],
- "name": "Immobilisations financi\u00e8res diverses"
- },
- {
- "name": "Cr\u00e9ances sur l'Etat"
- },
- {
- "name": "Pr\u00eats et cr\u00e9ances non commerciales"
- }
- ],
- "name": "INT\u00c9R\u00caTS COURUS"
- },
- {
- "children": [
- {
- "name": "D\u00e9p\u00f4ts pour le gaz"
- },
- {
- "name": "D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9"
- },
- {
- "name": "Cautionnements sur autres op\u00e9rations"
- },
- {
- "name": "Cautionnements sur march\u00e9s publics"
- },
- {
- "name": "D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie"
- },
- {
- "name": "D\u00e9p\u00f4ts pour l\u2019eau"
- },
- {
- "name": "D\u00e9p\u00f4ts pour loyers d\u2019avance"
- },
- {
- "name": "Autres d\u00e9p\u00f4ts et cautionnements"
- }
- ],
- "name": "D\u00c9P\u00d4TS ET CAUTIONNEMENTS VERS\u00c9S"
- },
- {
- "children": [
- {
- "name": "Parts de fonds commun de placement (F.C.P.)"
- },
- {
- "name": "Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (T.I.A.P.)"
- },
- {
- "name": "Titres participatifs"
- },
- {
- "name": "Autres titres immobilis\u00e9s"
- },
- {
- "name": "Certificats d\u2019investissement"
- }
- ],
- "name": "TITRES IMMOBILIS\u00c9S"
- },
- {
- "children": [
- {
- "name": "Pr\u00eats aux associ\u00e9s"
- },
- {
- "name": "Titres pr\u00eat\u00e9s"
- },
- {
- "name": "Autres titres",
- "root_type": "Asset"
- },
- {
- "name": "Billets de fonds"
- },
- {
- "name": "Pr\u00eats participatifs"
- },
- {
- "name": "Diminution des cr\u00e9ances immobilis\u00e9es"
- }
- ],
- "name": "PR\u00caTS ET CR\u00c9ANCES NON COMMERCIALES"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances divers hors groupe"
- },
- {
- "name": "Or et m\u00e9taux pr\u00e9cieux ()"
- },
- {
- "name": "Cr\u00e9ances diverses groupe"
- }
- ],
- "name": "IMMOBILISATIONS FINANCI\u00c8RES DIVERSES"
- },
- {
- "children": [
- {
- "name": "Retenues de garantie"
- },
- {
- "name": "Fonds r\u00e9glement\u00e9"
- },
- {
- "name": "Autres"
- }
- ],
- "name": "CR\u00c9ANCES SUR L\u2019\u00c9TAT"
- },
- {
- "children": [
- {
- "name": "Augmentation des dettes de financement"
- },
- {
- "name": "Pr\u00eats immobiliers"
- },
- {
- "name": "Pr\u00eats mobiliers et d\u2019installation"
- },
- {
- "name": "Autres pr\u00eats (frais d\u2019\u00e9tudes\u2026)"
- }
- ],
- "name": "PR\u00caTS AU PERSONNEL"
- },
- {
- "name": "Versements restant \u00e0 effectuer sur titres immobilis\u00e9s non lib\u00e9r\u00e9s",
- "root_type": "Asset"
- }
- ],
- "name": "AUTRES IMMOBLISATIONS FINANCI\u00c8RES"
- },
- {
- "children": [
- {
- "name": "PARTICIPATIONS DANS DES ORGANISMES PROFESSIONNELS"
- },
- {
- "name": "TITRES DE PARTICIPATION DANS DES SOCI\u00c9T\u00c9S CONF\u00c9RANT UNE INFLUENCE NOTABLE"
- },
- {
- "name": "Titluri puse in echivalenta"
- },
- {
- "name": "PARTS DANS DES GROUPEMENTS D\u2019INT\u00c9R\u00caT \u00c9CONOMIQUE (G.I.E.)"
- },
- {
- "children": [
- {
- "name": "Alte creante imobilizate"
- },
- {
- "name": "Dobanda aferenta creantelor legate de interesele de participare"
- },
- {
- "name": "Imprumuturi acordate pe termen lung"
- },
- {
- "name": "Dobanda aferenta imprumuturilor acordate pe termen lung"
- },
- {
- "name": "Autres cr\u00e9ances rattach\u00e9es \u00e0 des participations ",
- "root_type": "Asset"
- },
- {
- "name": "Sume datorate de entitatile afiliate"
- },
- {
- "name": "Dobanda aferenta sumelor datorate de entitatile afiliate"
- },
- {
- "name": "Creante legate de interesele de participare"
- },
- {
- "name": "Dob\u00e2nzi aferente altor creante imobilizate"
- }
- ],
- "name": "Creante imobilizate"
- },
- {
- "children": [
- {
- "name": "Actions",
- "root_type": "Asset"
- },
- {
- "name": "Autres titres",
- "root_type": "Asset"
- }
- ],
- "name": "TITRES DE PARTICIPATION DANS DES SOCI\u00c9T\u00c9S SOUS CONTR\u00d4LE EXCLUSIF"
- },
- {
- "name": "TITRES DE PARTICIPATION DANS DES SOCI\u00c9T\u00c9S SOUS CONTR\u00d4LE CONJOINT"
- },
- {
- "children": [
- {
- "name": "Principal",
- "root_type": "Asset"
- },
- {
- "name": "Int\u00e9r\u00eats courus",
- "root_type": "Asset"
- }
- ],
- "name": "AUTRES TITRES DE PARTICIPATION"
- },
- {
- "children": [
- {
- "name": "Varsaminte de efectuat pentru alte imobilizari financiare"
- },
- {
- "name": "Varsaminte de efectuat privind actiunile detinute la entitatile afiliate"
- },
- {
- "name": "Varsaminte de efectuat privind interesele de participare"
- }
- ],
- "name": "Varsaminte de efectuat pentru imobilizari financiare"
- }
- ],
- "name": "TITRES DE PARTICIPATION"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel et outillage agricole"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel d'emballage r\u00e9cup\u00e9rable et identifiable"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel et outillage industriel et commercial"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations animales et agricoles"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des agencements et am\u00e9nagements du mat\u00e9riel"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel et mobilier"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres mat\u00e9riels"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel de transport"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation de mat\u00e9riel en cours"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DE MAT\u00c9RIEL"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE"
- },
- {
- "name": "Autres cr\u00e9ances immobilis\u00e9es (m\u00eame ventilation que celle du compte 276)",
- "root_type": "Asset"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des titres immobilis\u00e9s"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances financi\u00e8res diverses"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des pr\u00eats au personnel"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des pr\u00eats et cr\u00e9ances non commerciales"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances sur l'Etat"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des d\u00e9p\u00f4ts et cautionnements vers\u00e9s"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES AUTRES IMMOBILISATIONS FINANCI\u00c8RES"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres titres de participation"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des participations dans des organismes professionnels"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des parts dans des GIE"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (m\u00eame ventilation que celle du compte 267)",
- "root_type": "Asset"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable"
- },
- {
- "name": "Ajustari pentru pierderea de valoare a sumelor datorate entitatilor afiliate"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES TITRES DE PARTICIPATION"
- },
- {
- "children": [
- {
- "name": "Ajustari pentru deprecierea terenurilor si amenajarilor de terenuri"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du droit au bail"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres droits et valeurs incorporels"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des logiciels"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des marques"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations incorporelles en cours"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des brevets, licences, concessions et droits similaires"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du fonds commercial"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des investissements de cr\u00e9ation"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES IMMOBILISATIONS INCORPORELLES"
- },
- {
- "children": [
- {
- "name": "Ajustari pentru deprecierea fondului comercial"
- },
- {
- "name": "Ajustari pentru deprecierea altor imobilizari necorporale"
- },
- {
- "name": "Ajustari pentru deprecierea concesiunilor, brevetelor, licentelor, marcilor comerciale, drepturilor si activelor similare"
- },
- {
- "name": "Droit au bail",
- "root_type": "Asset"
- },
- {
- "name": "Ajustari pentru deprecierea cheltuielilor de dezvoltare"
- }
- ],
- "name": "Ajustari pentru deprecierea imobilizarilor necorporale"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents et installations en cours"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations corporelles"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des installations techniques"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des ouvrages d'infrastructures"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d'autrui"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents industriels, agricoles et commerciaux mis en concession"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des am\u00e9nagements de bureaux"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres installations et agencements"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES B\u00c2TIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains de gisement"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains nus"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains b\u00e2tis"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres terrains"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains am\u00e9nag\u00e9s"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations incorporelles"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains agricoles et forestiers"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des travaux de mise en valeur des terrains"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des am\u00e9nagements de terrains en cours"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des terrains mis en concession"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES TERRAINS"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres titres immobilis\u00e9s"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des avances et acomptes vers\u00e9s sur immobilisations incorporelles"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des avances et acomptes vers\u00e9s sur immobilisations corporelles"
- }
- ],
- "name": "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS"
- }
- ],
- "name": "PROVISIONS POUR DEPRECIATION"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Obligations convertibles"
- },
- {
- "name": "Autres emprunts obligataires"
- },
- {
- "name": "Obligations ordinaires"
- }
- ],
- "name": "PRIMES DE REMBOURSEMENT DES OBLIGATIONS"
- },
- {
- "name": "Alte imobilizari necorporale"
- },
- {
- "children": [
- {
- "name": "Frais d'\u00e9mission des emprunts"
- },
- {
- "name": "Charges diff\u00e9r\u00e9es"
- },
- {
- "name": "Frais d'acquisition d'immobilisations"
- },
- {
- "name": "Charges \u00e0 \u00e9taler"
- }
- ],
- "name": "CHARGES \u00c0 R\u00c9PARTIR SUR PLUSIEURS EXERCICES"
- },
- {
- "name": "Cheltuieli de dezvoltare"
- },
- {
- "children": [
- {
- "name": "Frais de restructuration"
- },
- {
- "children": [
- {
- "name": "Frais de publicit\u00e9",
- "root_type": "Asset"
- },
- {
- "name": "Frais de prospection",
- "root_type": "Asset"
- }
- ],
- "name": "Frais de prospection"
- },
- {
- "name": "Frais de fonctionnement ant\u00e9rieurs au d\u00e9marrage"
- },
- {
- "name": "Frais d'entr\u00e9e \u00e0 la Bourse"
- },
- {
- "name": "Frais de constitution"
- },
- {
- "name": "Frais de publicit\u00e9 et de lancement"
- },
- {
- "name": "Frais divers d'\u00e9tablissement"
- },
- {
- "name": "Frais de modification du capital (fusions, scissions, transformations)"
- }
- ],
- "name": "FRAIS D'\u00c9TABLISSEMENT"
- },
- {
- "children": [
- {
- "name": "Fond comercial negativ"
- },
- {
- "name": "Fond comercial pozitiv"
- }
- ],
- "name": "Fond comercial"
- },
- {
- "name": "Concesiuni, brevete, licente, marci comerciale, drepturi si active similare"
- }
- ],
- "name": "CHARGES IMMOBILIS\u00c9ES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Autres terrains"
- },
- {
- "name": "Terrains nus"
- },
- {
- "name": "Terrains agricoles et forestiers"
- },
- {
- "name": "Terrains de gisement"
- }
- ],
- "name": "AM\u00c9NAGEMENTS DE TERRAINS EN COURS"
- },
- {
- "children": [
- {
- "name": "Autres travaux"
- },
- {
- "name": "Plantation d'arbres et d'arbustes"
- }
- ],
- "name": "TRAVAUX DE MISE EN VALEUR DES TERRAINS"
- },
- {
- "children": [
- {
- "name": "Carri\u00e8res"
- }
- ],
- "name": "TERRAINS DE GISEMENT"
- },
- {
- "children": [
- {
- "name": "Parkings"
- }
- ],
- "name": "TERRAINS AM\u00c9NAG\u00c9S"
- },
- {
- "children": [
- {
- "name": "Terrains des logements affect\u00e9s au personnel"
- },
- {
- "name": "Terrains des immeubles de rapport"
- },
- {
- "name": "Autres terrains"
- }
- ],
- "name": "AUTRES TERRAINS"
- },
- {
- "children": [
- {
- "name": "Terrains \u00e0 b\u00e2tir"
- },
- {
- "name": "Brevets, marques, droits et valeurs similaires"
- },
- {
- "name": "Autres terrains nus"
- }
- ],
- "name": "TERRAINS NUS"
- },
- {
- "children": [
- {
- "name": "Fonds commercial"
- },
- {
- "name": "pour b\u00e2timents industriels et agricoles"
- },
- {
- "name": "pour b\u00e2timents administratifs et commerciaux"
- },
- {
- "name": "pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles"
- },
- {
- "name": "pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles"
- },
- {
- "name": "Autres terrains b\u00e2tis"
- }
- ],
- "name": "TERRAINS B\u00c2TIS"
- },
- {
- "name": "TERRAINS MIS EN CONCESSION"
- },
- {
- "children": [
- {
- "name": "Terrains d'exploitation foresti\u00e8re"
- },
- {
- "name": "Immobilisation en recherche et d\u00e9veloppement"
- },
- {
- "name": "Terrains d'exploitation agricole"
- },
- {
- "name": "Autres terrains"
- }
- ],
- "name": "TERRAINS AGRICOLES ET FORESTIERS"
- }
- ],
- "name": "TERRAINS"
- },
- {
- "children": [
- {
- "name": "MAT\u00c9RIEL D\u2019EMBALLAGE R\u00c9CUP\u00c9RABLE ET IDENTIFIABLE"
- },
- {
- "children": [
- {
- "name": "Mat\u00e9riel industriel"
- },
- {
- "name": "Outillage commercial"
- },
- {
- "name": "Billets de fonds"
- },
- {
- "name": "Autres pr\u00eats"
- },
- {
- "name": "Pr\u00eats aux associ\u00e9s"
- },
- {
- "name": "Outillage industriel"
- },
- {
- "name": "Mat\u00e9riel commercial"
- }
- ],
- "name": "MAT\u00c9RIEL ET OUTILLAGE INDUSTRIEL ET COMMERCIAL"
- },
- {
- "children": [
- {
- "name": "Mat\u00e9riel informatique"
- },
- {
- "name": "Mat\u00e9riel de bureau"
- },
- {
- "name": "Mat\u00e9riel et mobilier des logements du personnel"
- },
- {
- "name": "Mat\u00e9riel et mobilier des immeubles de rapport"
- },
- {
- "name": "Mobilier de bureau"
- },
- {
- "name": "Mat\u00e9riel bureautique"
- }
- ],
- "name": "MAT\u00c9RIEL ET MOBILIER"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances financi\u00e8res diverses"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es \u00e0\u00a0 des participations"
- },
- {
- "children": [
- {
- "name": "Bons divers"
- },
- {
- "name": "Bons d'\u00e9quipement"
- },
- {
- "name": "Obligations"
- }
- ],
- "name": "Collections et oeuvres d\u2019art"
- },
- {
- "name": "Cr\u00e9ances immobilis\u00e9es"
- },
- {
- "children": [
- {
- "name": "Cautionnements"
- },
- {
- "name": "D\u00e9p\u00f4ts"
- }
- ],
- "name": "D\u00e9p\u00f4ts et cautionnements vers\u00e9s"
- }
- ],
- "name": "AUTRES MAT\u00c9RIELS"
- },
- {
- "children": [
- {
- "name": "Autres mat\u00e9riels"
- },
- {
- "name": "Immobilisations animales et agricoles"
- },
- {
- "name": "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable"
- },
- {
- "name": "Mat\u00e9riel et mobilier de bureau"
- },
- {
- "name": "Mat\u00e9riel de transport"
- },
- {
- "name": "Agencements et am\u00e9nagements du mat\u00e9riel"
- },
- {
- "name": "Mat\u00e9riel et outillage agricole"
- },
- {
- "name": "Mat\u00e9riel et outillage industriel et commercial"
- }
- ],
- "name": "MAT\u00c9RIEL EN COURS"
- },
- {
- "children": [
- {
- "name": "Autres"
- },
- {
- "name": "Cheptel, animaux de trait"
- },
- {
- "name": "Plantations agricoles"
- },
- {
- "name": "Cheptel, animaux reproducteurs"
- },
- {
- "name": "Animaux de garde"
- }
- ],
- "name": "IMMOBILISATIONS ANIMALES ET AGRICOLES"
- },
- {
- "name": "AGENCEMENTS ET AM\u00c9NAGEMENTS DU MAT\u00c9RIEL"
- },
- {
- "children": [
- {
- "name": "Mat\u00e9riel naval"
- },
- {
- "name": "Mat\u00e9riel hippomobile"
- },
- {
- "name": "Mat\u00e9riel automobile"
- },
- {
- "name": "Mat\u00e9riel ferroviaire"
- },
- {
- "name": "Mat\u00e9riel fluvial, lagunaire"
- },
- {
- "name": "Mat\u00e9riel a\u00e9rien"
- },
- {
- "name": "Autres (v\u00e9lo, mobylette, moto)"
- }
- ],
- "name": "MAT\u00c9RIEL DE TRANSPORT"
- },
- {
- "children": [
- {
- "name": "Mat\u00e9riel agricole"
- },
- {
- "name": "Outillage agricole"
- }
- ],
- "name": "MAT\u00c9RIEL ET OUTILLAGE AGRICOLE"
- }
- ],
- "name": "MAT\u00c9RIEL"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortissements des autres droits et valeurs incorporels"
- },
- {
- "name": "Amortissements des investissements de cr\u00e9ation"
- },
- {
- "children": [
- {
- "name": "Amortissements des frais pr\u00e9liminaires au d\u00e9marrage"
- },
- {
- "name": "Amortissements des frais de prospection"
- },
- {
- "name": "Amortissements des frais de publicit\u00e9"
- },
- {
- "name": "Amortissements des frais sur op\u00e9rations de fusions, scissions, et transformations"
- },
- {
- "name": "Amortissements des frais d'augmentation du capital"
- },
- {
- "name": "Amortissements des frais de constitution"
- },
- {
- "name": "Amortissements des autres frais pr\u00e9liminaires"
- }
- ],
- "name": "Amortissements des frais de recherche et de d\u00e9veloppement"
- },
- {
- "children": [
- {
- "name": "Amortissements des frais d'acquisition des immobilisations"
- },
- {
- "name": "Amortissements des frais d'\u00e9mission des emprunts"
- },
- {
- "name": "Amortissements des autres charges \u00e0\u00a0 r\u00e9partir"
- }
- ],
- "name": "Amortissements des brevets, licences, concessions et droits similaires"
- },
- {
- "name": "Amortissements du droit au bail"
- },
- {
- "name": "Amortissements des logiciels"
- },
- {
- "name": "Amortissements des marques"
- },
- {
- "name": "Amortissements du fonds commercial"
- }
- ],
- "name": "AMORTISSEMENTS DES IMMOBILISATIONS INCORPORELLES"
- },
- {
- "children": [
- {
- "name": "Amortissements des autres immobilisations incorporelles"
- },
- {
- "name": "Amortissements des terrains de gisement"
- },
- {
- "name": "Amortissements des terrains agricoles et forestiers"
- },
- {
- "name": "Amortissements du fonds commercial"
- },
- {
- "name": "Amortissements des brevets, marques, droits et valeurs similaires"
- },
- {
- "name": "Amortissements des travaux de mise en valeur des terrains"
- }
- ],
- "name": "AMORTISSEMENTS DES TERRAINS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortissements des installations techniques"
- },
- {
- "name": "Amortissements du mat\u00e9riel et outillage"
- },
- {
- "name": "Amortissements des emballages r\u00e9cup\u00e9rables identifiables"
- },
- {
- "name": "Amortissements des autres installations techniques, mat\u00e9riel et outillage"
- }
- ],
- "name": "Amortissements des ouvrages d'infrastructure"
- },
- {
- "name": "Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession"
- },
- {
- "name": "Amortissements des autres installations et agencements"
- },
- {
- "children": [
- {
- "name": "Amortissements des b\u00e2timents"
- },
- {
- "name": "Amortissements des constructions sur terrains d'autrui"
- },
- {
- "name": "Amortissements des ouvrages d'infrastructure"
- },
- {
- "name": "Amortissements des installations, agencements et am\u00e9nagements des constructions"
- },
- {
- "name": "Amortissements des autres constructions"
- }
- ],
- "name": "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d'autrui"
- },
- {
- "children": [
- {
- "name": "Amortissements des autres terrains"
- },
- {
- "name": "Amortissements des terrains nus"
- },
- {
- "name": "Amortissements des terrains am\u00e9nag\u00e9s"
- },
- {
- "name": "Amortissements des terrains b\u00e2tis"
- },
- {
- "name": "Amortissements des terrains de gisement"
- },
- {
- "name": "Amortissements des agencements et am\u00e9nagements de terrains"
- }
- ],
- "name": "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre"
- },
- {
- "name": "Amortissements des installations techniques"
- },
- {
- "children": [
- {
- "name": "Amortissements du mat\u00e9riel informatique"
- },
- {
- "name": "Amortissements des agencements, installations et am\u00e9nagements divers"
- },
- {
- "name": "Amortissements du mobilier de bureau"
- },
- {
- "name": "Amortissements du mat\u00e9riel de bureau"
- },
- {
- "name": "Amortissements des autres mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers"
- }
- ],
- "name": "Amortissements des am\u00e9nagements de bureaux"
- }
- ],
- "name": "AMORTISSEMENTS DES B\u00c2TIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS"
- },
- {
- "children": [
- {
- "name": "Amortizarea altor imobilizari necorporale"
- },
- {
- "name": "Amortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale, drepturilor si activelor similare"
- },
- {
- "name": "Amortizarea cheltuielilor de dezvoltare"
- },
- {
- "name": "Amortizarea cheltuielilor de constituire"
- },
- {
- "name": "Amortizarea fondului comercial"
- }
- ],
- "name": "Amortizari privind amortizarile necorporale"
- },
- {
- "children": [
- {
- "name": "Amortissements du mat\u00e9riel et outillage agricole"
- },
- {
- "name": "Amortissements du mat\u00e9riel d'emballage r\u00e9cup\u00e9rable et identifiable"
- },
- {
- "name": "Amortissements du mat\u00e9riel et outillage industriel et commercial"
- },
- {
- "name": "Amortissements des agencements et am\u00e9nagements du mat\u00e9riel"
- },
- {
- "name": "Amortissements du mat\u00e9riel de transport"
- },
- {
- "name": "Amortissements du mat\u00e9riel et mobilier"
- },
- {
- "name": "Amortissements des autres mat\u00e9riels"
- },
- {
- "name": "Amortissements des immobilisations animales et agricoles"
- }
- ],
- "name": "AMORTISSEMENTS DU MAT\u00c9RIEL"
- }
- ],
- "name": "AMORTISSEMENTS"
- }
- ],
- "name": "Comptes d'immobilisations"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Augmentation des cr\u00e9ances immobilis\u00e9es"
- }
- ],
- "name": "Augmentation des cr\u00e9ances immobilis\u00e9es"
- },
- {
- "children": [
- {
- "name": "Diminution des dettes de financement"
- }
- ],
- "name": "EMPRUNTS \u00c9QUIVALENTS DE CR\u00c9DIT - BAIL IMMOBILIER"
- },
- {
- "name": "EMPRUNTS \u00c9QUIVALENTS DE CR\u00c9DIT - BAIL MOBILIER"
- },
- {
- "name": "Dettes rattach\u00e9es \u00e0 des participations (hors groupe)",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "sur emprunts \u00e9quivalents d\u2019autres contrats"
- },
- {
- "name": "sur emprunts \u00e9quivalents de cr\u00e9dit \u2013 bail mobilier"
- },
- {
- "name": "sur emprunts \u00e9quivalents de cr\u00e9dit \u2013 bail immobilier"
- }
- ],
- "name": "INT\u00c9R\u00caTS COURUS"
- },
- {
- "children": [
- {
- "name": "Principal",
- "root_type": "Liability"
- },
- {
- "name": "Int\u00e9r\u00eats courus",
- "root_type": "Liability"
- }
- ],
- "name": "EMPRUNTS \u00c9QUIVALENTS D\u2019AUTRES CONTRATS"
- }
- ],
- "name": "DETTES DE CR\u00c9DIT - BAIL ET CONTRATS ASSIMIL\u00c9S"
- },
- {
- "children": [
- {
- "name": "R\u00e9sultat de l'exercice (b\u00e9n\u00e9fice)",
- "root_type": "Liability"
- },
- {
- "name": "REPORT \u00c0 NOUVEAU CR\u00c9DITEUR"
- },
- {
- "children": [
- {
- "name": "Perte - Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s"
- },
- {
- "name": "Perte nette \u00e0 reporter"
- }
- ],
- "name": "REPORT \u00c0 NOUVEAU D\u00c9BITEUR"
- }
- ],
- "name": "REPORT \u00c0 NOUVEAU"
- },
- {
- "children": [
- {
- "name": "PROVISIONS POUR PERTES DE CHANGE"
- },
- {
- "name": "PROVISIONS POUR LITIGES"
- },
- {
- "name": "PROVISIONS POUR PERTES SUR MARCH\u00c9S \u00c0 ACH\u00c8VEMENT FUTUR"
- },
- {
- "children": [
- {
- "name": "Autres provisions financi\u00e8res pour risques et charges"
- },
- {
- "name": "Provisions de propre assureur"
- },
- {
- "name": "Provisions pour renouvellement des immobilisations (entreprises concessionnaires)"
- },
- {
- "name": "Provisions pour amendes et p\u00e9nalit\u00e9s"
- }
- ],
- "name": "AUTRES PROVISIONS FINANCI\u00c8RES POUR RISQUES ET CHARGES"
- },
- {
- "name": "PROVISIONS POUR PENSIONS ET OBLIGATIONS SIMILAIRES"
- },
- {
- "children": [
- {
- "name": "Provisions pour grosses r\u00e9parations"
- }
- ],
- "name": "PROVISIONS POUR CHARGES \u00c0 REPARTIR SUR PLUSIEURS EXERCICES"
- },
- {
- "name": "PROVISIONS POUR IMP\u00d4TS"
- },
- {
- "name": "PROVISIONS POUR GARANTIES DONN\u00c9ES AUX CLIENTS"
- }
- ],
- "name": "PROVISIONS FINANCIERES POUR RISQUES ET CHARGES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Hausse des prix",
- "root_type": "Liability"
- },
- {
- "name": "Fluctuation des cours",
- "root_type": "Liability"
- }
- ],
- "name": "Provisions r\u00e9glement\u00e9es relatives aux stocks"
- },
- {
- "children": [
- {
- "name": "Provisions pour investissement (participation des salari\u00e9s)",
- "root_type": "Liability"
- },
- {
- "name": "Provisions reconstitution des gisements miniers et p\u00e9troliers",
- "root_type": "Liability"
- }
- ],
- "name": "SUBVENTIONS D'\u00c9QUIPEMENT B"
- },
- {
- "name": "Plus-values r\u00e9investies",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "D\u00e9p\u00f4ts et cautionnements re\u00e7ues"
- },
- {
- "name": "Avances de l'Etat"
- },
- {
- "name": "Dettes de financement diverses"
- },
- {
- "name": "Billets de fonds"
- },
- {
- "name": "Avances re\u00e7ues et comptes courants bloqu\u00e9s"
- },
- {
- "name": "Dettes rattach\u00e9es \u00e0\u00a0 des participations"
- },
- {
- "name": "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit"
- },
- {
- "name": "Fournisseurs d'immobilisation"
- }
- ],
- "name": "AUTRES SUBVENTIONS D'INVESTISSEMENT"
- },
- {
- "name": "Amortissements d\u00e9rogatoires",
- "root_type": "Liability"
- },
- {
- "name": "Provision sp\u00e9ciale de r\u00e9\u00e9valuation",
- "root_type": "Liability"
- },
- {
- "name": "Pierderi legate de emiterea, rascumpararea, vanzarea, cedarea cu titlu gratuit sau anularea instrumentelor de capitaluri proprii."
- },
- {
- "name": "Provisions r\u00e9glement\u00e9es relatives aux autres \u00e9l\u00e9ments de l'actif",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Autres"
- },
- {
- "name": "\u00c9tat"
- },
- {
- "name": "Emprunts obligataires"
- },
- {
- "name": "D\u00e9partements"
- },
- {
- "name": "R\u00e9gions"
- },
- {
- "name": "Entreprises publiques ou mixtes"
- },
- {
- "name": "Organismes internationaux"
- },
- {
- "name": "Entreprises et organismes priv\u00e9s"
- },
- {
- "name": "Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es"
- }
- ],
- "name": "SUBVENTIONS D'\u00c9QUIPEMENT A"
- }
- ],
- "name": "SUBVENTIONS D'INVESTISSEMENT"
- },
- {
- "children": [
- {
- "name": "PLUS-VALUES DE CESSION \u00c0 R\u00c9INVESTIR"
- },
- {
- "children": [
- {
- "name": "Provisions pour remises en \u00e9tat",
- "root_type": "Liability"
- }
- ],
- "name": "AUTRES PROVISIONS ET FONDS R\u00c9GLEMENTES"
- },
- {
- "children": [
- {
- "name": "Pr\u00e9l\u00e8vement pour le Budget"
- },
- {
- "name": "Fonds National"
- }
- ],
- "name": "FONDS R\u00c9GLEMENT\u00c9S"
- },
- {
- "children": [
- {
- "name": "Alte provizioane"
- },
- {
- "name": "Provizioane pentru pensii si obligatii similare"
- },
- {
- "name": "Provizioane pentru litigii"
- },
- {
- "name": "Provizioane pentru garantii acordate clientilor"
- },
- {
- "name": "Provizioane pentru dezafectare imobilizari corporale si alte actiuni legate de acestea"
- },
- {
- "name": "Provizioane pentru restructurare"
- },
- {
- "name": "Provizioane pentru impozite"
- }
- ],
- "name": "AMORTISSEMENTS D\u00c9ROGATOIRES"
- },
- {
- "children": [
- {
- "name": "Hausse de prix"
- },
- {
- "name": "Fluctuation des cours"
- }
- ],
- "name": "PROVISIONS R\u00c9GLEMENT\u00c9ES RELATIVES AUX STOCKS"
- },
- {
- "children": [
- {
- "name": "Provisions pour gros entretien ou grandes r\u00e9visions ",
- "root_type": "Liability"
- }
- ],
- "name": "PROVISIONS POUR INVESTISSEMENT"
- },
- {
- "name": "PROVISION SP\u00c9CIALE DE R\u00c9\u00c9VALUATION"
- },
- {
- "children": [
- {
- "name": "Reconstitution des gisements miniers et p\u00e9troliers"
- },
- {
- "name": "Autres provisions pour charges"
- },
- {
- "name": "Provisions pour charges \u00e0\u00a0 r\u00e9partir sur plusieurs exercices"
- },
- {
- "name": "Provisions pour pensions de retraite et obligations similaires"
- }
- ],
- "name": "PROVISIONS R\u00c9GLEMENT\u00c9ES RELATIVES AUX IMMOBILISATIONS"
- }
- ],
- "name": "PROVISIONS R\u00c9GLEMENT\u00c9ES ET FONDS ASSIMIL\u00c9S"
- },
- {
- "children": [
- {
- "name": "COMPTES PERMANENTS NON BLOQU\u00c9S DES \u00c9TABLISSEMENTS ET SUCCURSALES"
- },
- {
- "name": "INT\u00c9R\u00caTS COURUS SUR DETTES LI\u00c9ES \u00c0 DES PARTICIPATIONS"
- },
- {
- "name": "COMPTES PERMANENTS BLOQU\u00c9S DES \u00c9TABLISSEMENTS ET SUCCURSALES"
- },
- {
- "name": "DETTES LI\u00c9ES \u00c0 DES SOCI\u00c9T\u00c9S EN PARTICIPATION"
- },
- {
- "children": [
- {
- "name": "Dettes li\u00e9es \u00e0 des participations (groupe)"
- },
- {
- "name": "Dettes li\u00e9es \u00e0 des participations (hors groupe)"
- }
- ],
- "name": "DETTES LI\u00c9ES \u00c0 DES PARTICIPATIONS"
- },
- {
- "name": "COMPTES DE LIAISON PRODUITS"
- },
- {
- "name": "COMPTES DE LIAISON CHARGES"
- },
- {
- "name": "COMPTES DE LIAISON DES SOCI\u00c9T\u00c9S EN PARTICIPATION"
- }
- ],
- "name": "DETTES LI\u00c9ES \u00c0 DES PARTICIPATIONS ET COMPTES DE LIAISON DES ETABLISSEMENTS ET SOCI\u00c9T\u00c9S EN PARTICIPATION"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Autres dotations"
- },
- {
- "name": "Dotation initiale"
- },
- {
- "name": "Dotations compl\u00e9mentaires"
- }
- ],
- "name": "CAPITAL PAR DOTATION"
- },
- {
- "children": [
- {
- "name": "Actiuni proprii detinute pe termen lung"
- },
- {
- "name": "Actiuni proprii detinute pe termen scurt"
- }
- ],
- "name": "ACTIONNAIRES, CAPITAL SOUSCRIT, NON APPEL\u00c9"
- },
- {
- "children": [
- {
- "name": "Interese care nu controleaza - alte capitaluri proprii"
- },
- {
- "name": "Interese care nu controleaza - rezultatul exercitiului financiar"
- }
- ],
- "name": "Interese care nu controleaza"
- },
- {
- "children": [
- {
- "name": "Autres primes"
- },
- {
- "name": "Primes de fusion"
- },
- {
- "name": "\u00c9carts de r\u00e9\u00e9valuation (autres op\u00e9rations l\u00e9gales)",
- "root_type": "Liability"
- },
- {
- "name": "Primes d'\u00e9mission"
- },
- {
- "name": "Primes de conversion"
- },
- {
- "name": "Autres \u00e9carts de r\u00e9\u00e9valuation en France",
- "root_type": "Liability"
- },
- {
- "name": "Primes d'apport"
- }
- ],
- "name": "PRIMES LI\u00c9ES AUX CAPITAUX PROPRES"
- },
- {
- "children": [
- {
- "name": "R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles"
- },
- {
- "name": "Pr\u00e9l\u00e8vements d\u2019autoconsommation"
- },
- {
- "name": "Bons de souscription d'actions",
- "root_type": "Liability"
- },
- {
- "name": "Autres pr\u00e9l\u00e8vements"
- },
- {
- "name": "Op\u00e9rations courantes"
- },
- {
- "name": "Prime de conversie a obligatiunilor in actiuni"
- },
- {
- "name": "Apports temporaires"
- }
- ],
- "name": "COMPTE DE L'EXPLOITANT"
- },
- {
- "name": "Rezerve din conversie"
- },
- {
- "children": [
- {
- "name": "Patrimoniul regiei"
- },
- {
- "name": "Capital souscrit, non appel\u00e9"
- },
- {
- "children": [
- {
- "name": "Capital amorti",
- "root_type": "Liability"
- },
- {
- "name": "Capital non amorti",
- "root_type": "Liability"
- }
- ],
- "name": "Capital souscrit, appel\u00e9, vers\u00e9, non amorti"
- },
- {
- "name": "Capital souscrit, appel\u00e9, vers\u00e9, amorti"
- },
- {
- "name": "Patrimoniul public"
- },
- {
- "name": "Capital souscrit, appel\u00e9, non vers\u00e9"
- },
- {
- "name": "Capital souscrit soumis \u00e0 des conditions particuli\u00e8res"
- }
- ],
- "name": "CAPITAL SOCIAL"
- },
- {
- "name": "CAPITAL PERSONNEL"
- },
- {
- "children": [
- {
- "name": "\u00c9carts de r\u00e9\u00e9valuation libre"
- },
- {
- "name": "Rezerve statutare sau contractuale"
- },
- {
- "children": [
- {
- "name": "R\u00e9serves diverses",
- "root_type": "Liability"
- },
- {
- "name": "R\u00e9serve de propre assureur",
- "root_type": "Liability"
- }
- ],
- "name": "Alte rezerve"
- },
- {
- "children": [
- {
- "name": "Plus-values nettes \u00e0 long terme",
- "root_type": "Liability"
- },
- {
- "name": "R\u00e9serve l\u00e9gale proprement dite",
- "root_type": "Liability"
- }
- ],
- "name": "\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale"
- },
- {
- "name": "Rezerve din diferente de curs valutar in relatie cu investitia neta intr-o entitate straina"
- },
- {
- "name": "Rezerve reprezentand surplusul realizat din rezerve din reevaluare"
- },
- {
- "children": [
- {
- "name": "Autres r\u00e9serves r\u00e9glement\u00e9es",
- "root_type": "Liability"
- },
- {
- "name": "Plus-values nettes \u00e0 long terme",
- "root_type": "Liability"
- },
- {
- "name": "R\u00e9serves cons\u00e9cutives \u00e0 l'octroi de subventions d'investissement",
- "root_type": "Liability"
- }
- ],
- "name": "Rezerve de valoare justa"
- }
- ],
- "name": "\u00c9CARTS DE R\u00c9\u00c9VALUATION"
- }
- ],
- "name": "CAPITAL"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Rezultatul reportat provenit din trecerea la aplicarea Reglementarilor contabile conforme cu Directiva a patra a Comunitatilor Economice Europene"
- },
- {
- "name": "Rezultatul reportat provenit din corectarea erorilor contabile"
- },
- {
- "name": "Rezultatul reportat provenit din adoptarea pentru prima data a IAS, mai pu\u00fein IAS 29"
- },
- {
- "name": "Rezultatul reportat reprezentand profitul nerepartizat sau pierderea neacoperita"
- }
- ],
- "name": "Rezultatul reportat"
- },
- {
- "children": [
- {
- "name": "R\u00e9serve l\u00e9gale"
- }
- ],
- "name": "R\u00e9serve l\u00e9gale"
- },
- {
- "children": [
- {
- "name": "Primes d'\u00e9mission"
- },
- {
- "name": "Primes de fusion"
- },
- {
- "name": "Primes d'apport"
- }
- ],
- "name": "R\u00c9SERVES STATUTAIRES OU CONTRACTUELLES"
- },
- {
- "name": "Report \u00e0 nouveau (solde cr\u00e9diteur)",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Actionnaires, capital souscrit-non appel\u00e9"
- },
- {
- "name": "Capital social"
- },
- {
- "name": "Fonds de dotation"
- },
- {
- "children": [
- {
- "name": "Capital individuel"
- },
- {
- "name": "Compte de l'exploitant"
- }
- ],
- "name": "Capital personnel"
- }
- ],
- "name": "R\u00c9SERVE L\u00c9GALE"
- },
- {
- "children": [
- {
- "name": "R\u00e9serves facultatives"
- },
- {
- "name": "R\u00e9sultats nets en instance d'affectation (solde d\u00e9biteur)"
- },
- {
- "name": "R\u00e9serves diverses"
- }
- ],
- "name": "AUTRES R\u00c9SERVES"
- },
- {
- "children": [
- {
- "name": "R\u00e9sultat net de l'exercice (solde d\u00e9biteur)"
- },
- {
- "name": "R\u00e9sultat net de l'exercice (solde cr\u00e9diteur)"
- }
- ],
- "name": "R\u00e9sultat net de l'exercice"
- },
- {
- "children": [
- {
- "name": "R\u00e9serves cons\u00e9cutives \u00e0 l'octroi de subventions d'investissement"
- },
- {
- "name": "Autres r\u00e9serves r\u00e9glement\u00e9es"
- },
- {
- "name": "R\u00e9serves de plus-values nettes \u00e0 long terme"
- },
- {
- "name": "\u00c9carts de r\u00e9\u00e9valuation"
- }
- ],
- "name": "R\u00c9SERVES R\u00c9GLEMENT\u00c9ES"
- },
- {
- "children": [
- {
- "name": "R\u00e9serves r\u00e9glement\u00e9es"
- },
- {
- "name": "R\u00e9serves statutaires ou contractuelles"
- },
- {
- "name": "R\u00e9serves facultatives"
- }
- ],
- "name": "Autres r\u00e9serves"
- },
- {
- "children": [
- {
- "name": "Report \u00e0\u00a0 nouveau (solde cr\u00e9diteur)"
- },
- {
- "name": "Report \u00e0\u00a0 nouveau (solde d\u00e9biteur)"
- }
- ],
- "name": "Report \u00e0\u00a0 nouveau"
- }
- ],
- "name": "R\u00c9SERVES"
- },
- {
- "children": [
- {
- "name": "VALEUR AJOUT\u00c9E (V.A.)"
- },
- {
- "children": [
- {
- "name": "Autres subventions d'investissement (m\u00eame ventilation que celle du compte 1391)",
- "root_type": "Liability"
- },
- {
- "children": [
- {
- "name": "Autres",
- "root_type": "Liability"
- },
- {
- "name": "Entreprises publiques",
- "root_type": "Liability"
- },
- {
- "name": "Entreprises et organismes priv\u00e9s ",
- "root_type": "Liability"
- },
- {
- "name": "Etat",
- "root_type": "Liability"
- },
- {
- "name": "R\u00e9gions",
- "root_type": "Liability"
- },
- {
- "name": "D\u00e9partements",
- "root_type": "Liability"
- },
- {
- "name": "Collectivit\u00e9s publiques",
- "root_type": "Liability"
- },
- {
- "name": "Communes",
- "root_type": "Liability"
- }
- ],
- "name": "Subventions d'\u00e9quipement"
- }
- ],
- "name": "R\u00c9SULTAT NET : PERTE"
- },
- {
- "children": [
- {
- "name": "Autres provisions r\u00e9glement\u00e9es"
- },
- {
- "name": "Provisions pour plus-values en instance d'imposition"
- },
- {
- "name": "Provisions pour amortissements d\u00e9rogatoires"
- },
- {
- "name": "Provisions pour investissements"
- },
- {
- "name": "Provisions pour reconstitution des gisements"
- },
- {
- "name": "Provisions pour acquisition et construction de logements"
- }
- ],
- "name": "R\u00c9SULTAT D'EXPLOITATION (R.E.)"
- },
- {
- "children": [
- {
- "name": "Subventions d'investissement re\u00e7ues"
- },
- {
- "name": "Subventions d'investissement inscrites au CPC"
- },
- {
- "name": "Entreprises publiques",
- "root_type": "Liability"
- },
- {
- "name": "Entreprises et organismes priv\u00e9s",
- "root_type": "Liability"
- },
- {
- "name": "Communes",
- "root_type": "Liability"
- },
- {
- "name": "Collectivit\u00e9s publiques",
- "root_type": "Liability"
- },
- {
- "name": "R\u00e9gions",
- "root_type": "Liability"
- },
- {
- "name": "D\u00e9partements",
- "root_type": "Liability"
- },
- {
- "name": "Autres",
- "root_type": "Liability"
- }
- ],
- "name": "R\u00c9SULTAT NET : B\u00c9N\u00c9FICE"
- },
- {
- "name": "R\u00c9SULTAT HORS ACTIVIT\u00c9S ORDINAIRES (R.H.A.O.)"
- },
- {
- "name": "EXC\u00c9DENT BRUT D'EXPLOITATION (E.B.E.)"
- },
- {
- "children": [
- {
- "name": "R\u00e9sultat en instance d'affectation : Perte"
- },
- {
- "name": "R\u00e9sultat en instance d'affectation : B\u00e9n\u00e9fice"
- }
- ],
- "name": "R\u00c9SULTAT EN INSANCE D\u2019AFFECTATION"
- },
- {
- "name": "R\u00c9SULTAT FINANCIER (R.F.)"
- },
- {
- "children": [
- {
- "name": "Marge brute sur mati\u00e8res"
- },
- {
- "name": "Marge brute sur marchandises"
- }
- ],
- "name": "MARGE BRUTE (M.B.)"
- },
- {
- "name": "R\u00c9SULTAT DES ACTIVIT\u00c9S ORDINAIRES (R.A.O.)"
- }
- ],
- "name": "R\u00c9SULTAT NET DE L'EXERCICE"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Comptes de liaison des \u00e9tablissements"
- },
- {
- "name": "Comptes de liaison du si\u00e8ge"
- }
- ],
- "name": "Comptes de liaison des \u00e9tablissements et succursales"
- },
- {
- "name": "AVANCES RE\u00c7UES DE L'\u00c9TAT"
- },
- {
- "children": [
- {
- "name": "Credite bancare pe termen lung nerambursate la scadenta"
- },
- {
- "name": "Credite externe guvernamentale"
- },
- {
- "name": "Credite bancare externe garantate de banci"
- },
- {
- "name": "Credite bancare externe garantate de stat"
- },
- {
- "name": "Credite bancare pe termen lung"
- },
- {
- "name": "Credite de la trezoreria statului"
- },
- {
- "name": "Credite bancare interne garantate de stat"
- }
- ],
- "name": "EMPRUNTS ET DETTES AUPR\u00c8S DES \u00c9TABLISSEMENTS DE CR\u00c9DIT"
- },
- {
- "children": [
- {
- "name": "Imprumuturi interne din emisiuni de obligatiuni garantate de stat"
- },
- {
- "name": "Imprumuturi externe din emisiuni de obligatiuni garantate de banci"
- },
- {
- "name": "Emprunts obligataires convertibles"
- },
- {
- "name": "Autres emprunts obligataires"
- },
- {
- "name": "Imprumuturi externe din emisiuni de obligatiuni garantate de stat"
- },
- {
- "name": "Emprunts obligataires ordinaires"
- }
- ],
- "name": "EMPRUNTS OBLIGATAIRES"
- },
- {
- "children": [
- {
- "name": "Avances bloqu\u00e9es pour augmentation du capital"
- },
- {
- "name": "Droits du conc\u00e9dant exigibles en nature"
- },
- {
- "name": "Avances conditionn\u00e9es par l'\u00c9tat"
- },
- {
- "name": "Avances conditionn\u00e9es par les organismes internationaux"
- },
- {
- "name": "Avances conditionn\u00e9es par les autres organismes africains"
- },
- {
- "name": "Emprunts participatifs",
- "root_type": "Liability"
- }
- ],
- "name": "AVANCES ASSORTIES DE CONDITIONS PARTICULI\u00c8RES"
- },
- {
- "children": [
- {
- "name": "sur autres emprunts et dettes"
- },
- {
- "name": "sur avances re\u00e7ues et comptes courants bloqu\u00e9s"
- },
- {
- "name": "sur d\u00e9p\u00f4ts et cautionnements re\u00e7us"
- },
- {
- "name": "sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit"
- },
- {
- "name": "sur avances re\u00e7ues de l'\u00c9tat"
- },
- {
- "name": "sur avances assorties de conditions particuli\u00e8res"
- },
- {
- "name": "sur emprunts obligataires"
- }
- ],
- "name": "INT\u00c9R\u00caTS COURUS"
- },
- {
- "children": [
- {
- "name": "Cautionnements"
- },
- {
- "name": "Cautionnements",
- "root_type": "Liability"
- },
- {
- "name": "D\u00e9p\u00f4ts"
- }
- ],
- "name": "D\u00c9P\u00d4TS ET CAUTIONNEMENTS RECUS"
- },
- {
- "name": "AVANCES RE\u00c7UES ET COMPTES COURANTS BLOQU\u00c9S"
- },
- {
- "name": "Prime privind rambursarea obligatiunilor"
- },
- {
- "children": [
- {
- "name": "Dobanzi aferente altor imprumuturi si datorii asimilate"
- },
- {
- "children": [
- {
- "name": "Sur participation des salari\u00e9s aux r\u00e9sultats",
- "root_type": "Liability"
- },
- {
- "name": "Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us",
- "root_type": "Liability"
- },
- {
- "name": "Sur autres emprunts et dettes assimil\u00e9es",
- "root_type": "Liability"
- },
- {
- "name": "Sur emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit",
- "root_type": "Liability"
- },
- {
- "name": "Sur emprunts et dettes assortis de conditions particuli\u00e8res",
- "root_type": "Liability"
- },
- {
- "name": "Sur emprunts obligataires convertibles ",
- "root_type": "Liability"
- },
- {
- "name": "Sur autres emprunts obligataires",
- "root_type": "Liability"
- }
- ],
- "name": "Int\u00e9r\u00eats courus"
- },
- {
- "name": "Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s"
- },
- {
- "name": "Emprunts participatifs"
- },
- {
- "name": "Rentes viag\u00e8res capitalis\u00e9es"
- },
- {
- "name": "Billets de fonds"
- },
- {
- "name": "Dettes du conc\u00e9dant exigibles en nature"
- },
- {
- "name": "Participation des travailleurs aux b\u00e9n\u00e9fices"
- }
- ],
- "name": "AUTRES EMPRUNTS ET DETTES"
- }
- ],
- "name": "EMPRUNTS ET DETTES ASSIMIL\u00c9ES"
- }
- ],
- "name": "Comptes de capitaux"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "en unit\u00e9s mon\u00e9taires l\u00e9gales"
- },
- {
- "name": "en devises"
- }
- ],
- "name": "CAISSE SUCCURSALE B"
- },
- {
- "children": [
- {
- "name": "en unit\u00e9s mon\u00e9taires l\u00e9gales"
- },
- {
- "name": "en devises"
- }
- ],
- "name": "CAISSE SUCCURSALE A"
- },
- {
- "children": [
- {
- "name": "en devises"
- },
- {
- "name": "en unit\u00e9s mon\u00e9taires l\u00e9gales"
- }
- ],
- "name": "CAISSE SI\u00c8GE SOCIAL"
- }
- ],
- "name": "CAISSE"
- },
- {
- "children": [
- {
- "name": "BANQUES, CREDITS DE TRESORERIE, INTERETS COURUS"
- },
- {
- "name": "ESCOMPTE DE CR\u00c9DITS ORDINAIRES"
- },
- {
- "name": "ESCOMPTE DE CR\u00c9DITS DE CAMPAGNE"
- },
- {
- "name": "CR\u00c9DITS DE TR\u00c9SORERIE"
- }
- ],
- "name": "BANQUES, CR\u00c9DITS DE TR\u00c9SORERIE ET D'ESCOMPTE"
- },
- {
- "children": [
- {
- "name": "ACCR\u00c9DITIFS"
- },
- {
- "name": "VIREMENTS DE FONDS"
- },
- {
- "name": "R\u00c9GIES D'AVANCE"
- },
- {
- "name": "AUTRES VIREMENTS INTERNES"
- }
- ],
- "name": "R\u00c9GIES D'AVANCES, ACCR\u00c9DITIFS ET VIREMENTS INTERNES"
- },
- {
- "children": [
- {
- "name": "RISQUES PROVISIONN\u00c9S \u00c0 CARACT\u00c8RE FINANCIER"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES BANQUES"
- },
- {
- "children": [
- {
- "name": "Actions"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des comptes de tr\u00e9sorerie"
- },
- {
- "name": "Obligations"
- },
- {
- "name": "Autres valeurs mobili\u00e8res de placement et cr\u00e9ances assimil\u00e9es (provisions)"
- },
- {
- "name": "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9 "
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES TITRES DE PLACEMENT"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES TITRES ET VALEURS \u00c0 ENCAISSER"
- },
- {
- "name": "Ajustari pentru pierderea de valoare a obligatiunilor emise si recuperate"
- },
- {
- "name": "Autres charges financi\u00e8res des exercices ant\u00e9rieurs"
- },
- {
- "name": "Charges nettes sur cession de titres et valeurs de placement"
- },
- {
- "name": "Escomptes accord\u00e9s"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES \u00c9TABLISSEMENTS FINANCIERS ET ASSIMIL\u00c9S"
- },
- {
- "name": "Ajustari pentru pierderea de valoare a obligatiunilor"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES COMPTES D\u2019INSTRUMENTS DE TR\u00c9SORERIE"
- },
- {
- "name": "Ajustari pentru pierderea de valoare a altor invesitii pe termen scurt si creante asimilate"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS ET RISQUES PROVISIONN\u00c9S"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Alte titluri de plasament"
- },
- {
- "name": "Dobanzi la obligatiuni si alte titluri de plasament"
- },
- {
- "name": "Bons de souscription"
- }
- ],
- "name": "AUTRES VALEURS ASSIMIL\u00c9ES"
- },
- {
- "children": [
- {
- "name": "Varsaminte de efctuat pentru alte investitii pe termen scurt"
- },
- {
- "name": "Varsaminte de efctuat pentru actiunile detinute la institutiile afiliate"
- }
- ],
- "name": "Varsaminte de efctuat pentru investitiile pe termen scurt"
- },
- {
- "name": "TITRES N\u00c9GOCIABLES HORS REGION"
- },
- {
- "children": [
- {
- "name": "Bons de souscription d'actions"
- },
- {
- "name": "Bons de souscription d'obligations"
- }
- ],
- "name": "BONS DE SOUSCRIPTION"
- },
- {
- "name": "Bons du Tr\u00e9sor et bons de caisse \u00e0 court terme"
- },
- {
- "children": [
- {
- "name": "Actions"
- },
- {
- "name": "Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme"
- },
- {
- "name": "Obligations"
- },
- {
- "name": "Titres non cot\u00e9s"
- }
- ],
- "name": "INT\u00c9R\u00caTS COURUS"
- },
- {
- "children": [
- {
- "name": "Bons de caisse \u00e0 court terme"
- },
- {
- "name": "Titres du Tr\u00e9sor \u00e0 court terme"
- },
- {
- "name": "Titres d'organismes financiers"
- }
- ],
- "name": "TITRES DU TR\u00c9SOR ET BONS DE CAISSE \u00c0 COURT TERME"
- },
- {
- "children": [
- {
- "name": "Obligations cot\u00e9es"
- },
- {
- "name": "Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle"
- },
- {
- "name": "Obligations non cot\u00e9es"
- },
- {
- "name": "Autres titres conf\u00e9rant un droit de cr\u00e9ance"
- }
- ],
- "name": "OBLIGATIONS"
- },
- {
- "children": [
- {
- "name": "Actions cot\u00e9es"
- },
- {
- "name": "Actions propres"
- },
- {
- "name": "Actions d\u00e9membr\u00e9es (certificats d'investissement ; droits de vote)"
- },
- {
- "name": "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9"
- },
- {
- "name": "Actions non cot\u00e9es"
- }
- ],
- "name": "ACTIONS"
- }
- ],
- "name": "TITRES DE PLACEMENT"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Sume in curs de decontare"
- },
- {
- "name": "Conturi la banci in valuta"
- },
- {
- "name": "Conturi la banci in lei"
- }
- ],
- "name": "Conturi curente la banci"
- },
- {
- "children": [
- {
- "name": "Billets de fonds"
- },
- {
- "name": "Coupons \u00e9chus"
- },
- {
- "name": "Ch\u00e8ques de voyage"
- },
- {
- "name": "Warrants"
- },
- {
- "name": "Int\u00e9r\u00eats \u00e9chus des obligations"
- },
- {
- "name": "Int\u00e9r\u00eats courus \u00e0 recevoir"
- }
- ],
- "name": "AUTRES VALEURS \u00c0 L'ENCAISSEMENT"
- },
- {
- "name": "EFFETS \u00c0 L'ENCAISSEMENT"
- },
- {
- "children": [
- {
- "name": "R\u00e9gies d'avances et accr\u00e9ditifs"
- },
- {
- "children": [
- {
- "name": "Caisse (succursale ou agence B)"
- },
- {
- "name": "Caisse Centrale"
- },
- {
- "name": "Caisse (succursale ou agence A)"
- }
- ],
- "name": "Caisses"
- }
- ],
- "name": "Caisses, r\u00e9gies d'avances et accr\u00e9ditifs"
- },
- {
- "name": "Autres organismes financiers"
- },
- {
- "children": [
- {
- "name": "Tr\u00e9sorerie G\u00e9n\u00e9rale"
- },
- {
- "name": "Banques (solde d\u00e9biteur)"
- },
- {
- "name": "Autres \u00e9tablissements financiers et assimil\u00e9s (soldes d\u00e9biteurs)"
- },
- {
- "name": "Ch\u00e8ques postaux"
- }
- ],
- "name": "CH\u00c8QUES \u00c0 L'ENCAISSEMENT"
- },
- {
- "name": "Banques"
- },
- {
- "children": [
- {
- "name": "Dobanzi aferente creditelor pe termen scurt"
- },
- {
- "name": "Credite externe garantate de stat"
- },
- {
- "name": "Credite externe garantate de banci"
- },
- {
- "name": "Credite de la trezoreria statului"
- },
- {
- "name": "Credite interne garantate de stat"
- },
- {
- "name": "Credite bancare pe termen scurt"
- },
- {
- "name": "Credite bancare pe termen scurt nerambursate la scadenta"
- },
- {
- "name": "Credite externe guvernamentale"
- }
- ],
- "name": "Credite bancare pe termen scurt"
- },
- {
- "name": "CARTES DE CR\u00c9DIT \u00c0 ENCAISSER"
- },
- {
- "name": "CH\u00c8QUES \u00c0 ENCAISSER"
- },
- {
- "children": [
- {
- "name": "Autres valeurs \u00e0\u00a0 encaisser"
- },
- {
- "name": "Efecte remise spre scontare"
- },
- {
- "name": "Virement de fonds"
- },
- {
- "children": [
- {
- "name": "Ch\u00e8ques \u00e0\u00a0 l'encaissement"
- },
- {
- "name": "Ch\u00e8ques en portefeuille"
- }
- ],
- "name": "Ch\u00e8ques \u00e0\u00a0 encaisser ou \u00e0\u00a0 l'encaissement"
- },
- {
- "name": "Cecuri de incasat"
- },
- {
- "children": [
- {
- "name": "Effets \u00e9chus \u00e0\u00a0 encaisser"
- },
- {
- "name": "Effets \u00e0\u00a0 l'encaissement"
- }
- ],
- "name": "Efecte de incasat"
- }
- ],
- "name": "EFFETS \u00c0 ENCAISSER"
- }
- ],
- "name": "VALEURS \u00c0 ENCAISSER"
- },
- {
- "children": [
- {
- "name": "BANQUES AUTRES \u00c9TATS REGION"
- },
- {
- "name": "BANQUES, INTERETS COURUS"
- },
- {
- "name": "BANQUES HORS ZONE MONETAIRE"
- },
- {
- "children": [
- {
- "name": "BANQUE Y"
- },
- {
- "name": "BANQUES X"
- }
- ],
- "name": "BANQUES LOCALES"
- },
- {
- "name": "BANQUES AUTRES ETATS ZONE MONETAIRE"
- }
- ],
- "name": "BANQUES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Casa in lei"
- },
- {
- "name": "Casa in valuta"
- }
- ],
- "name": "CH\u00c8QUES POSTAUX"
- },
- {
- "children": [
- {
- "name": "Alte valori"
- },
- {
- "name": "Timbre fiscale si postale"
- },
- {
- "name": "Tichete si bilete de calatorie"
- },
- {
- "name": "Bilete de tratament si odihna"
- }
- ],
- "name": "TR\u00c9SOR"
- },
- {
- "name": "SOCI\u00c9T\u00c9S DE GESTION ET D'INTERM\u00c9DIATION (S.G.I.)"
- },
- {
- "name": "ETABLISSEMENTS FINANCIERS, INTERETS COURUS"
- },
- {
- "name": "AUTRES ORGANISMES FINANCIERS"
- }
- ],
- "name": "\u00c9TABLISSEMENTS FINANCIERS ET ASSIMIL\u00c9S"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Acreditive in valuta"
- },
- {
- "name": "Acreditive in lei"
- }
- ],
- "name": "OPTIONS DE TAUX D'INT\u00c9R\u00caT"
- },
- {
- "name": "OPTIONS DE TAUX BOURSIERS"
- },
- {
- "name": "AVOIRS D'OR ET AUTRES M\u00c9TAUX PR\u00c9CIEUX ()"
- },
- {
- "name": "OPTIONS DE TAUX DE CHANGE"
- },
- {
- "name": "INSTRUMENTS DE MARCH\u00c9S \u00c0 TERME"
- }
- ],
- "name": "INSTRUMENTS DE TR\u00c9SORERIE"
- }
- ],
- "name": "Comptes financiers"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "PRODUITS FINIS A"
- },
- {
- "name": "PRODUITS FINIS B"
- },
- {
- "name": "Diferente de pret la animale si pasari"
- }
- ],
- "name": "PRODUITS FINIS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Produits finis (ou groupe) A",
- "root_type": "Asset"
- },
- {
- "name": "Produits finis (ou groupe) B",
- "root_type": "Asset"
- }
- ],
- "name": "Produits finis"
- },
- {
- "children": [
- {
- "name": "Obligations"
- },
- {
- "name": "Autres titres et valeurs de placement similaires"
- },
- {
- "name": "Actions, partie lib\u00e9r\u00e9e"
- },
- {
- "name": "Actions, partie non lib\u00e9r\u00e9e"
- },
- {
- "children": [
- {
- "name": "Bons de caisse"
- },
- {
- "name": "Bons de tr\u00e9sor"
- }
- ],
- "name": "Bons de caisse et bons de tr\u00e9sor"
- }
- ],
- "name": "Titres et valeurs de placement"
- },
- {
- "name": "Produse aflate la terti"
- },
- {
- "name": "Animale aflate la terti"
- },
- {
- "name": "Marfuri aflate la terti"
- },
- {
- "children": [
- {
- "name": "\u00c9tudes en cours E1"
- },
- {
- "name": "\u00c9tudes en cours E2"
- }
- ],
- "name": "\u00c9TUDES EN COURS"
- },
- {
- "children": [
- {
- "name": "Prestations de services S1"
- },
- {
- "name": "Prestations de services S2"
- }
- ],
- "name": "PRESTATIONS DE SERVICES EN COURS"
- },
- {
- "children": [
- {
- "name": "D\u00e9chets",
- "root_type": "Asset"
- },
- {
- "name": "Rebuts",
- "root_type": "Asset"
- },
- {
- "name": "Mati\u00e8res de r\u00e9cup\u00e9ration",
- "root_type": "Asset"
- }
- ],
- "name": "Ambalaje aflate la terti"
- }
- ],
- "name": "SERVICES EN COURS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des produits interm\u00e9diaires"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des produits en cours"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des marchandises"
- },
- {
- "name": "Fournitures A, B, C, ..",
- "root_type": "Asset"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des produits finis"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des mati\u00e8res et fournitures"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS DE MARCHANDISES"
- },
- {
- "children": [
- {
- "name": "Ajustari pentru deprecierea materialelor consumabile"
- },
- {
- "name": "Emballages (m\u00eame ventilation que celle du compte 326)",
- "root_type": "Asset"
- },
- {
- "name": "Ajustari pentru deprecierea materialelor de natura obiectelor de inventar"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS DE MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES"
- },
- {
- "children": [
- {
- "name": "Travaux en cours (m\u00eame ventilation que celle du compte 335)",
- "root_type": "Asset"
- },
- {
- "name": "Produits en cours (m\u00eame ventilation que celle du compte 331)",
- "root_type": "Asset"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS D'AUTRES APPOVISIONNEMENTS"
- },
- {
- "children": [
- {
- "name": "Ajustari pentru deprecierea animalelor aflate la terti"
- },
- {
- "name": "Ajustari pentru deprecierea marfurilor aflate la terti"
- },
- {
- "name": "Produits finis (m\u00eame ventilation que celle du compte 355)",
- "root_type": "Asset"
- },
- {
- "name": "Ajustari pentru deprecierea produselor reziduale aflate la terti"
- },
- {
- "name": "Ajustari pentru deprecierea produselor finite aflate la terti"
- },
- {
- "name": "Ajustari pentru deprecierea semifabricatelor aflate la terti"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des titres et valeurs de placement"
- },
- {
- "name": "Ajustari pentru deprecierea materiilor prime si materialelor aflate la terti"
- },
- {
- "name": "Ajustari pentru deprecierea ambalajelor aflate la terti"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES SERVICES EN COURS"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS DE PRODUITS FINIS"
- },
- {
- "children": [
- {
- "name": "Marchandises (ou groupe) A",
- "root_type": "Asset"
- },
- {
- "name": "Marchandises (ou groupe) B",
- "root_type": "Asset"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS DE PRODUITS INTERM\u00c9DIAIRES ET R\u00c9SIDUELS"
- },
- {
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS EN COURS DE ROUTE, EN CONSIGNATION OU EN D\u00c9P\u00d4T"
- },
- {
- "children": [
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation du personnel - d\u00e9biteur"
- },
- {
- "name": "Ajustari pentru deprecierea produselor finite"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des clients et comptes rattach\u00e9s"
- },
- {
- "name": "Ajustari pentru deprecierea semifabricatelor"
- },
- {
- "name": "Ajustari pentru deprecierea produselor reziduale"
- },
- {
- "name": "Provisions pour d\u00e9pr\u00e9ciation des autres d\u00e9biteurs"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES PRODUCTIONS EN COURS"
- }
- ],
- "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Prestations de services S 2",
- "root_type": "Asset"
- },
- {
- "name": "Etat - cr\u00e9dit de TVA (suivant d\u00e9claration)"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges 7%"
- },
- {
- "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges 20%"
- },
- {
- "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges 14%"
- },
- {
- "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges 10%"
- }
- ],
- "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges"
- },
- {
- "name": "Etat - TVA r\u00e9cup\u00e9rable sur immobilisations"
- }
- ],
- "name": "Etat - TVA r\u00e9cup\u00e9rable"
- },
- {
- "name": "Acomptes sur imp\u00f4ts sur les r\u00e9sultats"
- },
- {
- "children": [
- {
- "name": "Subventions d'\u00e9quilibre \u00e0\u00a0 recevoir"
- },
- {
- "name": "Subventions d'exploitation \u00e0\u00a0 recevoir"
- },
- {
- "name": "Subventions d'investissement \u00e0\u00a0 recevoir"
- }
- ],
- "name": "Subventions \u00e0\u00a0 recevoir"
- },
- {
- "name": "Etat - autres comptes d\u00e9biteurs"
- }
- ],
- "name": "Produse finite"
- },
- {
- "children": [
- {
- "name": "Produits r\u00e9siduels B"
- },
- {
- "name": "Produits r\u00e9siduels A"
- }
- ],
- "name": "PRODUITS R\u00c9SIDUELS EN COURS"
- },
- {
- "children": [
- {
- "name": "Clients - retenues de garantie"
- },
- {
- "children": [
- {
- "name": "Clients - factures \u00e0\u00a0 \u00e9tablir"
- },
- {
- "name": "Cr\u00e9ances sur travaux non encore factur\u00e9s"
- }
- ],
- "name": "Clients - factures \u00e0\u00a0 \u00e9tablir et cr\u00e9ances sur travaux non encore factur\u00e9s"
- },
- {
- "name": "Clients douteux ou litigieux"
- },
- {
- "name": "Clients - effets \u00e0\u00a0 recevoir"
- },
- {
- "name": "Travaux en cours T2"
- },
- {
- "children": [
- {
- "name": "Clients - cat\u00e9gorie A"
- },
- {
- "name": "Clients - cat\u00e9gorie B"
- }
- ],
- "name": "Travaux en cours T1"
- },
- {
- "name": "Autres clients et comptes rattach\u00e9s"
- }
- ],
- "name": "TRAVAUX EN COURS"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats courus et non \u00e9chus \u00e0\u00a0 percevoir"
- },
- {
- "name": "Charges constat\u00e9es d'avance"
- },
- {
- "name": "Comptes transitoires ou d'attente - d\u00e9biteurs"
- },
- {
- "name": "Comptes de r\u00e9partition p\u00e9riodique des charges"
- }
- ],
- "name": "Comptes de r\u00e9gularisation - actif"
- },
- {
- "children": [
- {
- "name": "Autres comptes d'associ\u00e9s d\u00e9biteurs"
- },
- {
- "name": "Associ\u00e9s - comptes d'apport en soci\u00e9t\u00e9"
- },
- {
- "name": "Actionnaires - capital souscrit et appel\u00e9 non vers\u00e9"
- },
- {
- "name": "Comptes courants des associ\u00e9s d\u00e9biteurs"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es aux comptes d'associ\u00e9s"
- },
- {
- "name": "Associ\u00e9s - op\u00e9rations faites en commun"
- }
- ],
- "name": "Produse reziduale"
- },
- {
- "children": [
- {
- "name": "Produits interm\u00e9diaires B"
- },
- {
- "name": "Produits interm\u00e9diaires A"
- },
- {
- "name": "Personnel - autres d\u00e9biteurs"
- }
- ],
- "name": "PRODUITS INTERM\u00c9DIAIRES EN COURS"
- },
- {
- "children": [
- {
- "name": "Produits en cours P2"
- },
- {
- "name": "Produits en cours P1"
- },
- {
- "name": "Rabais, remises et ristournes \u00e0\u00a0 obtenir - avoirs non encore re\u00e7us"
- },
- {
- "name": "Fournisseurs - cr\u00e9ances pour emballages et mat\u00e9riel \u00e0\u00a0 rendre"
- },
- {
- "name": "Autres fournisseurs d\u00e9biteurs"
- }
- ],
- "name": "PRODUITS EN COURS"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances sur cessions d'immobilisations"
- },
- {
- "name": "Cr\u00e9ances rattach\u00e9es aux autres d\u00e9biteurs"
- },
- {
- "name": "Cr\u00e9ances sur cessions d'\u00e9l\u00e9ments d'actif circulant"
- },
- {
- "name": "Divers d\u00e9biteurs"
- }
- ],
- "name": "Diferente de pret la produse"
- }
- ],
- "name": "PRODUITS EN COURS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Produit en cours P 1",
- "root_type": "Asset"
- },
- {
- "name": "Produit en cours P 2",
- "root_type": "Asset"
- }
- ],
- "name": "MATI\u00c8RES CONSOMMABLES"
- },
- {
- "name": "FOURNITURES DE BUREAU"
- },
- {
- "children": [
- {
- "name": "Emballages \u00e0 usage mixte"
- },
- {
- "name": "Autres emballages"
- },
- {
- "name": "Emballages perdus"
- },
- {
- "name": "Emballages r\u00e9cup\u00e9rables non identifiables"
- }
- ],
- "name": "EMBALLAGES"
- },
- {
- "name": "AUTRES MATI\u00c8RES"
- },
- {
- "name": "FOURNITURES D'ATELIER ET D'USINE"
- },
- {
- "name": "FOURNITURES DE MAGASIN"
- }
- ],
- "name": "AUTRES APPROVISIONNEMENTS"
- },
- {
- "children": [
- {
- "name": "PRODUITS FINIS EN COURS DE ROUTE"
- },
- {
- "name": "AUTRES APPROVISIONNEMENTS EN COURS DE ROUTE"
- },
- {
- "name": "MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES EN COURS DE ROUTE"
- },
- {
- "name": "MARCHANDISES EN COURS DE ROUTE"
- },
- {
- "children": [
- {
- "name": "Stock en d\u00e9p\u00f4t"
- },
- {
- "name": "Stock en consignation"
- }
- ],
- "name": "STOCK EN CONSIGNATION OU EN D\u00c9P\u00d4T"
- },
- {
- "name": "STOCK PROVENANT D'IMMOBILISATIONS MISES HORS SERVICE OU AU REBUT"
- }
- ],
- "name": "STOCKS EN COURS DE ROUTE, EN CONSIGNATION OU EN D\u00c9P\u00d4T"
- },
- {
- "children": [
- {
- "name": "FOURNITURES (A,B)"
- },
- {
- "name": "Marfuri in curs de aprovizionare"
- },
- {
- "children": [
- {
- "name": "Emballages r\u00e9cup\u00e9rables non identifiables",
- "root_type": "Asset"
- },
- {
- "name": "Emballages \u00e0 usage mixte",
- "root_type": "Asset"
- },
- {
- "name": "Emballages perdus",
- "root_type": "Asset"
- }
- ],
- "name": "Animale in curs de aprovizionare"
- },
- {
- "children": [
- {
- "name": "Mati\u00e8re (ou groupe) D",
- "root_type": "Asset"
- },
- {
- "name": "Mati\u00e8re (ou groupe) C",
- "root_type": "Asset"
- }
- ],
- "name": "MATI\u00c8RES A"
- },
- {
- "children": [
- {
- "name": "Combustibles",
- "root_type": "Asset"
- },
- {
- "name": "Produits d'entretien",
- "root_type": "Asset"
- },
- {
- "name": "Fournitures de bureau",
- "root_type": "Asset"
- },
- {
- "name": "Fournitures de magasin",
- "root_type": "Asset"
- },
- {
- "name": "Fournitures d'atelier et d usine",
- "root_type": "Asset"
- }
- ],
- "name": "MATI\u00c8RES B"
- },
- {
- "name": "Ambalaje in curs de aprovizionare"
- }
- ],
- "name": "MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Marchandises A2"
- },
- {
- "name": "Marchandises A1"
- },
- {
- "name": "Marchandises en cours de route"
- },
- {
- "name": "Autres marchandises"
- }
- ],
- "name": "MARCHANDISES A"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Biens r\u00e9siduels en cours"
- },
- {
- "name": "Biens interm\u00e9diaires en cours"
- },
- {
- "name": "Biens produits en cours"
- }
- ],
- "name": "Biens en cours"
- },
- {
- "name": "Autres produits en cours"
- },
- {
- "children": [
- {
- "name": "\u00c9tudes en cours"
- },
- {
- "name": "Prestations en cours"
- },
- {
- "name": "Travaux en cours"
- }
- ],
- "name": "Services en cours"
- }
- ],
- "name": "Produits en cours"
- },
- {
- "children": [
- {
- "name": "Produits finis (groupe B)"
- },
- {
- "name": "Produits finis (groupe A)"
- },
- {
- "name": "Produits finis en cours de route"
- },
- {
- "name": "Autres produits finis"
- }
- ],
- "name": "Produits finis"
- },
- {
- "name": "MARCHANDISES HORS ACTIVIT\u00c9S ORDINAIRES (H.A.O.)"
- },
- {
- "children": [
- {
- "name": "Autres mati\u00e8res et fournitures consommables"
- },
- {
- "name": "Mati\u00e8res et fournitures consommables en cours de route"
- },
- {
- "children": [
- {
- "name": "Emballages perdus"
- },
- {
- "name": "Emballages \u00e0\u00a0 usage mixte"
- },
- {
- "name": "Emballages r\u00e9cup\u00e9rables non identifiables"
- }
- ],
- "name": "Emballages"
- },
- {
- "children": [
- {
- "name": "Mati\u00e8res premi\u00e8res (groupe B)"
- },
- {
- "name": "Mati\u00e8res premi\u00e8res (groupe A)"
- }
- ],
- "name": "Marchandises B1"
- },
- {
- "children": [
- {
- "name": "Fournitures de magasin"
- },
- {
- "name": "Fournitures de bureau"
- },
- {
- "name": "Produits d'entretien"
- },
- {
- "name": "Mati\u00e8res consommables (groupe B)"
- },
- {
- "name": "Mati\u00e8res consommables (groupe A)"
- },
- {
- "name": "Fournitures d'atelier et d'usine"
- },
- {
- "name": "Combustibles"
- }
- ],
- "name": "Marchandises B2"
- }
- ],
- "name": "MARCHANDISES B"
- },
- {
- "children": [
- {
- "name": "Autres produits interm\u00e9diaires et produits r\u00e9siduels"
- },
- {
- "children": [
- {
- "name": "D\u00e9chets"
- },
- {
- "name": "Mati\u00e8res de r\u00e9cup\u00e9ration"
- },
- {
- "name": "Rebuts"
- }
- ],
- "name": "Produits r\u00e9siduels (ou mati\u00e8res de r\u00e9cup\u00e9ration)"
- },
- {
- "children": [
- {
- "name": "Produits interm\u00e9diaires (groupe A)"
- },
- {
- "name": "Produits interm\u00e9diaires (groupe B)"
- }
- ],
- "name": "Produits interm\u00e9diaires"
- }
- ],
- "name": "Produits interm\u00e9diaires et produits r\u00e9siduels"
- },
- {
- "name": "Fournitures A, B, C, ..",
- "root_type": "Asset"
- }
- ],
- "name": "MARCHANDISES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Produits interm\u00e9diaires A"
- },
- {
- "name": "Produits interm\u00e9diaires B"
- }
- ],
- "name": "PRODUITS INTERM\u00c9DIAIRES"
- },
- {
- "name": "Diferente de pret la marfuri"
- },
- {
- "children": [
- {
- "name": "D\u00e9chets"
- },
- {
- "name": "Rebuts"
- },
- {
- "name": "Mati\u00e8res de R\u00e9cup\u00e9ration"
- }
- ],
- "name": "PRODUITS R\u00c9SIDUELS"
- },
- {
- "children": [
- {
- "name": "Diminution des cr\u00e9ances circulantes"
- },
- {
- "name": "Augmentation des dettes circulantes"
- }
- ],
- "name": "\u00c9cart de conversion - Actif (\u00e9l\u00e9ments circulant)"
- }
- ],
- "name": "PRODUITS INTERM\u00c9DIAIRES ET R\u00c9SIDUELS"
- }
- ],
- "name": "Comptes de stocks et d'en-cours"
- }
- ],
- "name": "Comptes de bilan"
- },
- {
- "name": "COMPTES DE RESULTATS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Giruri si garantii acordate"
- },
- {
- "name": "Alte angajamente acordate "
- }
- ],
- "name": "Angajamente acordate"
- },
- {
- "name": "Certificate de emisii de gaze cu efect de sera"
- },
- {
- "children": [
- {
- "name": "Valori materiale primite in pastrare sau custodie"
- },
- {
- "name": "Bunuri publice primite in administrare, concesiune si cu chirie"
- },
- {
- "name": "Alte valori in afara bilantului"
- },
- {
- "name": "Debitori scosi din activ, urmariti in continuare"
- },
- {
- "name": "Efecte scontate neajunse la scadenta"
- },
- {
- "name": "Valori materiale primite spre prelucrare sau reparare"
- },
- {
- "name": "Stocuri de natura obiectelor de inventar date in folosinta"
- },
- {
- "name": "Redevente, locatii de gestiune, chirii si alte datorii asimilate"
- },
- {
- "name": "Imobilizari corporale luate cu chirie"
- }
- ],
- "name": "Alte conturi in afara bilantului"
- },
- {
- "name": "Datorii contingente"
- },
- {
- "children": [
- {
- "name": "Alte angajamente primite"
- },
- {
- "name": "Giruri si garantii primite"
- }
- ],
- "name": "Angajamente primite"
- },
- {
- "children": [
- {
- "name": "Amortizarea aferenta gradului de neutilizare a mijloacelor fixe "
- }
- ],
- "name": "Amortizarea aferenta gradului de neutilizare a mijloacelor fixe"
- },
- {
- "children": [
- {
- "name": "Dobanzi de incasat"
- },
- {
- "name": "Dobanzi de platit"
- }
- ],
- "name": "Dobanzi aferente contractelor de leasing si altor contracte asimilate, neajunse la scadenta"
- },
- {
- "name": "Active contingente"
- }
- ],
- "name": "CONTURI IN AFARA BILANTULUI"
- }
- ],
- "name": "CONTURI SPECIALE"
- },
- {
- "name": "CONTURI DE GESTIUNE"
- }
- ],
- "name": "Conturi in afara bilantului"
- },
- {
- "children": [
- {
- "name": "COMPTES DE PRODUITS"
- },
- {
- "name": "COMPTES DE CHARGES"
- }
- ],
- "name": "COMPTES DE GESTION"
- },
- {
- "children": [
- {
- "name": "Comptes de produits"
- },
- {
- "name": "Comptes de charges"
- }
- ],
- "name": "Comptes de gestion"
- },
- {
- "children": [
- {
- "name": "Comptes financiers"
- },
- {
- "name": "Comptes de tiers"
- },
- {
- "name": "Comptes de capitaux"
- },
- {
- "name": "Comptes de stocks et d'en-cours"
- },
- {
- "name": "Comptes d'immobilisations"
- }
- ],
- "name": "Comptes de bilan"
- },
- {
- "children": [
- {
- "name": "COMPTES D'ECARTS SUR COUTS PREETABLIS"
- },
- {
- "children": [
- {
- "name": "Costul productiei de executie"
- },
- {
- "name": "Costul productiei obtinute"
- }
- ],
- "name": "COMPTES DE RECLASSEMENTS"
- },
- {
- "name": "COMPTES DE RESULTATS"
- },
- {
- "name": "COMPTES DE LIAISONS INTERNES"
- },
- {
- "name": "COMPTES DE CO\u00dbTS"
- },
- {
- "name": "COMPTES DE DIFFERENCES DE TRAITEMENT COMPTABLE\n "
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Divers engagements obtenus"
- },
- {
- "name": "Abandons de cr\u00e9ances conditionnels"
- },
- {
- "name": "Ventes avec clause de r\u00e9serve de propri\u00e9t\u00e9"
- }
- ],
- "name": "AUTRES ENGAGEMENTS OBTENUS"
- },
- {
- "children": [
- {
- "name": "Autres engagements de financement obtenus"
- },
- {
- "name": "Facilit\u00e9s de financement renouvelables"
- },
- {
- "name": "Emprunts restant \u00e0 encaisser"
- },
- {
- "name": " Facilit\u00e9s d'\u00e9mission"
- },
- {
- "name": "Cr\u00e9dits confirm\u00e9s obtenus"
- }
- ],
- "name": "ENGAGEMENTS DE FINANCEMENT OBTENUS"
- },
- {
- "children": [
- {
- "name": "Commandes fermes des clients"
- },
- {
- "name": "Achats de marchandises \u00e0 terme"
- },
- {
- "name": "Achats \u00e0 terme de devises"
- },
- {
- "name": "Autres engagements r\u00e9ciproques"
- }
- ],
- "name": "ENGAGEMENTS R\u00c9CIPROQUES"
- },
- {
- "children": [
- {
- "name": "Avals accord\u00e9s"
- },
- {
- "name": "Cautions, garanties accord\u00e9es"
- },
- {
- "name": "Effets endoss\u00e9s par l'entreprise"
- },
- {
- "name": "Autres garanties accord\u00e9es"
- },
- {
- "name": "Hypoth\u00e8ques accord\u00e9es"
- }
- ],
- "name": "ENGAGEMENTS DE GARANTIE ACCORD\u00c9S"
- },
- {
- "children": [
- {
- "name": "Effets endoss\u00e9s par des tiers"
- },
- {
- "name": "Hypoth\u00e8ques obtenues"
- },
- {
- "name": "Autres garanties obtenues"
- },
- {
- "name": "Cautions, garanties obtenues"
- },
- {
- "name": "Avals obtenus"
- }
- ],
- "name": "ENGAGEMENTS DE GARANTIE OBTENUS"
- },
- {
- "children": [
- {
- "name": "Achats avec clause de r\u00e9serve de propri\u00e9t\u00e9"
- },
- {
- "name": "Divers engagements accord\u00e9s"
- },
- {
- "name": "Annulations conditionnelles de dettes"
- },
- {
- "name": "Engagements de retraite"
- }
- ],
- "name": "AUTRES ENGAGEMENTS ACCORD\u00c9S"
- },
- {
- "children": [
- {
- "name": "Commandes fermes aux fournisseurs"
- },
- {
- "name": "Ventes de marchandises \u00e0 terme"
- },
- {
- "name": "Autres engagements r\u00e9ciproques"
- },
- {
- "name": "Ventes \u00e0 terme de devises"
- }
- ],
- "name": "ENGAGEMENTS R\u00c9CIPROQUES"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9dits accord\u00e9s non d\u00e9caiss\u00e9s"
- },
- {
- "name": "Autres engagements de financement accord\u00e9s"
- }
- ],
- "name": "ENGAGEMENTS DE FINANCEMENT ACCORD\u00c9S"
- }
- ],
- "name": "ENGAGEMENTS OBTENUS ET ENGAGEMENTS ACCORD\u00c9S"
- },
- {
- "children": [
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS ACCORD\u00c9S, 905 \u00e0 908\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS ACCORD\u00c9S, 905 \u00e0 908\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 \u00e0 904\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 \u00e0 904\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS ACCORD\u00c9S, 905 \u00e0 908\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 \u00e0 904\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS ACCORD\u00c9S, 905 \u00e0 908\n "
- },
- {
- "name": "CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 \u00e0 904\n "
- }
- ],
- "name": "CONTREPARTIES DES ENGAGEMENTS"
- },
- {
- "name": "COMPTES DE STOCKS"
- },
- {
- "children": [
- {
- "name": "Cheltuieli generale de administratie"
- },
- {
- "name": "Cheltuieli indirecte de productie"
- },
- {
- "name": "Cheltuielile activitatii de baza"
- },
- {
- "name": "Cheltuieli de desfacere"
- },
- {
- "name": "Cheltuielile activitatilor auxiliare"
- }
- ],
- "name": "COMPTES REFLECHIS"
- }
- ],
- "name": "Comptes des engagements hors bilan et comptabilit\u00e9 analytique"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Dotations aux amortissements des immobilisations incorporelles",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Immobilisations corporelles",
- "root_type": "Expense"
- },
- {
- "name": "Immobilisations incorporelles",
- "root_type": "Expense"
- }
- ],
- "name": "Dotations pour d\u00e9pr\u00e9ciations des immobilisations incorporelles et corporelles"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances",
- "root_type": "Expense"
- },
- {
- "name": "Stocks et en-cours",
- "root_type": "Expense"
- }
- ],
- "name": "Dotations aux provisions pour d\u00e9pr\u00e9ciation des actifs circulants"
- },
- {
- "children": [
- {
- "name": "Immobilisations corporelles",
- "root_type": "Expense"
- },
- {
- "name": "Immobilisations incorporelles",
- "root_type": "Expense"
- }
- ],
- "name": "Dotations aux amortissements des charges immobilis\u00e9es",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux amortissements des immobilisations corporelles",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux provisions pour risques et charges d'exploitation",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli de exploatare privind ajustarile pentru deprecierea activelor circulante",
- "root_type": "Expense"
- }
- ],
- "name": "DOTATIONS AUX AMORTISSEMENTS D'EXPLOITATION",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Dotations aux amortissements des primes de remboursement des obligations",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux provisions pour risques et charges financiers",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli financiare privind amortizarea primelor de rambursare a obligatiunilor",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli financiare privind ajustarile pentru pierderea de valoare a imobilizarilor financiare",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Immobilisations financi\u00e8res",
- "root_type": "Expense"
- },
- {
- "name": "Valeurs mobili\u00e8res de placement",
- "root_type": "Expense"
- }
- ],
- "name": "Dotations aux d\u00e9pr\u00e9ciation des \u00e9l\u00e9ments financiers"
- },
- {
- "name": "Cheltuieli financiare privind ajustarile pentru pierderea de valoare a activelor circulante",
- "root_type": "Expense"
- }
- ],
- "name": "Cheltuieli financiare privind amortizarile si ajustarile pentru pierdere de valoare"
- },
- {
- "children": [
- {
- "name": "Dotations aux provisions r\u00e9glement\u00e9es (stocks)",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux amortissements exceptionnels des immobilisations",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Amortissements d\u00e9rogatoires",
- "root_type": "Expense"
- }
- ],
- "name": "Dotations aux amortissements des primes de remboursement des obligations",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux d\u00e9pr\u00e9ciations exceptionnelles",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux provisions exceptionnelles",
- "root_type": "Expense"
- },
- {
- "name": "Autres dotations aux amortissements \u00e0 caract\u00e8re financier",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux autres provisions r\u00e9glement\u00e9es",
- "root_type": "Expense"
- }
- ],
- "name": "DOTATIONS AUX AMORTISSEMENTS \u00c0 CARACT\u00c8RE FINANCIER",
- "root_type": "Expense"
- }
- ],
- "name": "DOTATIONS AUX AMORTISSEMENTS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "QUOTE-PART DE R\u00c9SULTAT ANNUL\u00c9E SUR EX\u00c9CUTION PARTIELLE DE CONTRATS PLURI-EXERCICES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances des exercices ant\u00e9rieurs",
- "root_type": "Expense"
- },
- {
- "name": "Cr\u00e9ances de l'exercice",
- "root_type": "Expense"
- }
- ],
- "name": "VALEUR COMPTABLE DES CESSIONS COURANTES D'IMMOBILISATIONS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)",
- "root_type": "Expense"
- },
- {
- "name": "Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)",
- "root_type": "Expense"
- }
- ],
- "name": "QUOTE-PART DE R\u00c9SULTAT SUR OP\u00c9RATIONS FAITES EN COMMUN",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Autres charges provisionn\u00e9es",
- "root_type": "Expense"
- },
- {
- "name": "sur stocks",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "D.N.C. aux provisions pour risques et charges durables"
- },
- {
- "name": "D.N.C. aux provisions pour risques et charges momentan\u00e9s"
- }
- ],
- "name": "Dotations non courantes aux provisions pour risques et charges"
- },
- {
- "children": [
- {
- "name": "D.N.C. pour plus-values en instance d'imposition"
- },
- {
- "name": "D.N.C. pour reconstitution de gisements"
- },
- {
- "name": "D.N.C. pour acquisition et construction de logements"
- },
- {
- "name": "D.N.C. pour investissements"
- },
- {
- "name": "D.N.C. pour amortissements d\u00e9rogatoires"
- }
- ],
- "name": "sur cr\u00e9ances",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "D.N.C. aux provisions pour d\u00e9pr\u00e9ciation de l'actif circulant"
- },
- {
- "name": "D.N.C. aux provisions pour d\u00e9pr\u00e9ciation de l'actif immobilis\u00e9"
- }
- ],
- "name": "Dotations non courantes aux provisions pour d\u00e9pr\u00e9ciation"
- },
- {
- "children": [
- {
- "name": "D.A.E. de l'immobilisation en non-valeurs"
- },
- {
- "name": "D.A.E. des immobilisations incorporelles"
- },
- {
- "name": "D.A.E. des immobilisations corporelles"
- }
- ],
- "name": "sur risques \u00e0 court terme",
- "root_type": "Expense"
- }
- ],
- "name": "CHARGES PROVISIONN\u00c9ES D'EXPLOITATION",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Alte cheltuieli de exploatare",
- "root_type": "Expense"
- },
- {
- "name": "Cr\u00e9ances devenues irr\u00e9couvrables"
- },
- {
- "children": [
- {
- "name": "Dons"
- },
- {
- "name": "Lots"
- },
- {
- "name": "Lib\u00e9ralit\u00e9s"
- }
- ],
- "name": "Dons, lib\u00e9ralit\u00e9s et lots"
- },
- {
- "name": "Dons",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "P\u00e9nalit\u00e9s et amendes fiscales"
- },
- {
- "name": "P\u00e9nalit\u00e9s et amendes p\u00e9nales"
- }
- ],
- "name": "M\u00e9c\u00e9nat",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "D\u00e9dits"
- },
- {
- "name": "P\u00e9nalit\u00e9s sur march\u00e9s"
- }
- ],
- "name": "Jetons de pr\u00e9sence et autres r\u00e9mun\u00e9rations d'administrateurs",
- "root_type": "Expense"
- }
- ],
- "name": "CHARGES DIVERSES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Quote-part de perte support\u00e9e (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)",
- "root_type": "Expense"
- },
- {
- "name": "Quote-part de b\u00e9n\u00e9fice transf\u00e9r\u00e9e (comptabilit\u00e9 du g\u00e9rant)",
- "root_type": "Expense"
- }
- ],
- "name": "Quotes-parts de r\u00e9sultat sur op\u00e9rations faites en commun"
- },
- {
- "children": [
- {
- "name": "Subventions accord\u00e9es de l'exercice"
- },
- {
- "name": "Subventions accord\u00e9es des exercices ant\u00e9rieurs"
- }
- ],
- "name": "Subventions accord\u00e9es"
- },
- {
- "children": [
- {
- "name": "VNA des immobilisations c\u00e9d\u00e9es des exercices ant\u00e9rieurs"
- },
- {
- "name": "Clients",
- "root_type": "Expense"
- },
- {
- "name": "VNA des immobilisations corporelles c\u00e9d\u00e9es"
- },
- {
- "name": "VNA des immobilisations incorporelles c\u00e9d\u00e9es"
- },
- {
- "name": "Autres d\u00e9biteurs",
- "root_type": "Expense"
- },
- {
- "name": "VNA provisions des immobilisations financi\u00e8res c\u00e9d\u00e9es (droits de propri\u00e9t\u00e9)"
- },
- {
- "name": "Droits d'auteur et de reproduction",
- "root_type": "Expense"
- }
- ],
- "name": "PERTES SUR CR\u00c9ANCES CLIENTS ET AUTRES D\u00c9BITEURS",
- "root_type": "Expense"
- }
- ],
- "name": "AUTRES CHARGES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "M\u00e9decine du travail pharmacie",
- "root_type": "Expense"
- },
- {
- "name": "Autres amendes p\u00e9nales et fiscales",
- "root_type": "Expense"
- },
- {
- "name": "P\u00e9nalit\u00e9s d'assiette, imp\u00f4ts indirects",
- "root_type": "Expense"
- },
- {
- "name": "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs",
- "root_type": "Expense"
- },
- {
- "name": "P\u00e9nalit\u00e9s d'assiette, imp\u00f4ts directs",
- "root_type": "Expense"
- },
- {
- "name": "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects",
- "root_type": "Expense"
- }
- ],
- "name": "P\u00c9NALIT\u00c9S ET AMENDES FISCALES",
- "root_type": "Expense"
- },
- {
- "name": "AUTRES IMP\u00d4TS ET TAXES",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli cu tichetele de masa acordate salariatilor",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Autres imp\u00f4ts et taxes directs",
- "root_type": "Expense"
- },
- {
- "name": "Taxes d'apprentissage",
- "root_type": "Expense"
- },
- {
- "name": "Patentes, licences et taxes annexes",
- "root_type": "Expense"
- },
- {
- "name": "Taxes sur appointements et salaires",
- "root_type": "Expense"
- },
- {
- "name": "Formation professionnelle continue",
- "root_type": "Expense"
- },
- {
- "name": "Imp\u00f4ts fonciers et taxes annexes",
- "root_type": "Expense"
- }
- ],
- "name": "IMP\u00d4TS ET TAXES DIRECTS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Droits de mutation",
- "root_type": "Expense"
- },
- {
- "name": "Autres droits",
- "root_type": "Expense"
- },
- {
- "name": "Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9",
- "root_type": "Expense"
- },
- {
- "name": "Droits de timbre",
- "root_type": "Expense"
- },
- {
- "name": "Vignettes",
- "root_type": "Expense"
- }
- ],
- "name": "DROITS D'ENREGISTREMENT",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli cu renumerarea in instrumente de capitaluri proprii",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Contributia unitatii la asigurarile sociale",
- "root_type": "Expense"
- },
- {
- "name": "Contributia unitatii pentru ajutorul de somaj",
- "root_type": "Expense"
- },
- {
- "name": "Contributia angajatorului pentru asigurarile sociale de sanatate",
- "root_type": "Expense"
- },
- {
- "name": "Contributia unitatii la fondul de garantare",
- "root_type": "Expense"
- },
- {
- "name": "Contributia unitatii la fondul de concedii medicale",
- "root_type": "Expense"
- },
- {
- "name": "Contributia unitatii la schemele de pensii facultative",
- "root_type": "Expense"
- },
- {
- "name": "Alte cheltuieli privind asigurarile si protectia sociala",
- "root_type": "Expense"
- },
- {
- "name": "Contributia unitatii la primele de asigurare voluntara de sanatate",
- "root_type": "Expense"
- }
- ],
- "name": "IMP\u00d4TS ET TAXES INDIRECTS",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli cu primele reprezentand participarea personalului la profit",
- "root_type": "Expense"
- }
- ],
- "name": "IMP\u00d4TS ET TAXES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "PERTES SUR CESSIONS DE TITRES DE PLACEMENT",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Charges exceptionnelles diverses",
- "root_type": "Expense"
- },
- {
- "name": "sur instruments de tr\u00e9sorerie",
- "root_type": "Expense"
- },
- {
- "name": "sur rentes viag\u00e8res",
- "root_type": "Expense"
- },
- {
- "name": "sur op\u00e9rations financi\u00e8res",
- "root_type": "Expense"
- },
- {
- "name": "Malis provenant du rachat par l'entreprise d'actions et obligations \u00e9mises par elle-m\u00eame",
- "root_type": "Expense"
- }
- ],
- "name": "PERTES SUR RISQUES FINANCIERS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats sur dettes commerciales",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats sur obligations cautionn\u00e9es",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats sur dettes diverses",
- "root_type": "Expense"
- },
- {
- "name": "Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs",
- "root_type": "Expense"
- },
- {
- "name": "Comptes courants bloqu\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de tr\u00e9sorerie et d\u2019escompte",
- "root_type": "Expense"
- }
- ],
- "name": "AUTRES INT\u00c9R\u00caTS",
- "root_type": "Expense"
- },
- {
- "name": "PERTES DE CHANGE",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Autres charges provisionn\u00e9es financi\u00e8res",
- "root_type": "Expense"
- },
- {
- "name": "sur titres de placement",
- "root_type": "Expense"
- },
- {
- "name": "sur risques financiers",
- "root_type": "Expense"
- }
- ],
- "name": "CHARGES PROVISIONN\u00c9ES FINANCI\u00c8RES",
- "root_type": "Expense"
- },
- {
- "name": "ESCOMPTES ACCORD\u00c9S",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats dans loyers de cr\u00e9dit-bail immobilier",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats dans loyers des autres contrats",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats dans loyers de cr\u00e9dit-bail mobilier",
- "root_type": "Expense"
- }
- ],
- "name": "INT\u00c9R\u00caTS DANS LOYERS DE CR\u00c9DIT-BAIL ET CONTRATS ASSIMIL\u00c9S",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances devenues irr\u00e9couvrables dans l'exercice",
- "root_type": "Expense"
- },
- {
- "name": "Subventions accord\u00e9es",
- "root_type": "Expense"
- },
- {
- "name": "Emprunts obligataires",
- "root_type": "Expense"
- },
- {
- "name": "Rappels d'imp\u00f4ts (autres qu'imp\u00f4ts sur les b\u00e9n\u00e9fices)",
- "root_type": "Expense"
- },
- {
- "name": "Dettes li\u00e9es \u00e0 des participations",
- "root_type": "Expense"
- },
- {
- "name": "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit",
- "root_type": "Expense"
- },
- {
- "name": "Autres charges exceptionnelles sur op\u00e9ration de gestion",
- "root_type": "Expense"
- }
- ],
- "name": "INT\u00c9R\u00caTS DES EMPRUNTS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Imposition minimale annuelle des soci\u00e9t\u00e9s"
- },
- {
- "name": "Imp\u00f4ts sur les b\u00e9n\u00e9fices"
- },
- {
- "name": "Rappels et d\u00e9gr\u00e8vements d'imp\u00f4ts sur les r\u00e9sultats"
- }
- ],
- "name": "Imp\u00f4ts sur les r\u00e9sultats"
- },
- {
- "children": [
- {
- "name": "Immobilisations incorporelles",
- "root_type": "Expense"
- },
- {
- "name": "Autres \u00e9l\u00e9ments d'actif",
- "root_type": "Expense"
- },
- {
- "name": "Immobilisations corporelles",
- "root_type": "Expense"
- },
- {
- "name": "Immobilisations financi\u00e8res",
- "root_type": "Expense"
- }
- ],
- "name": "ESCOMPTES DES EFFETS DE COMMERCE",
- "root_type": "Expense"
- }
- ],
- "name": "FRAIS FINANCIERS ET CHARGES ASSIMIL\u00c9ES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "D.E. aux amortissements des exercices ant\u00e9rieurs"
- },
- {
- "name": "D.E. aux provisions des exercices ant\u00e9rieurs"
- }
- ],
- "name": "Dotations d'exploitation des exercices ant\u00e9rieurs"
- },
- {
- "children": [
- {
- "name": "D.E.P. pour d\u00e9pr\u00e9ciation des immobilisations incorporelles"
- },
- {
- "name": "D.E.P. pour d\u00e9pr\u00e9ciation des immobilisations corporelles"
- }
- ],
- "name": "Dotations d'exploitation aux provisions pour d\u00e9pr\u00e9ciation des immobilisations"
- },
- {
- "children": [
- {
- "name": "D.E.P. pour d\u00e9pr\u00e9ciation des stocks"
- },
- {
- "name": "D.E.P. pour d\u00e9pr\u00e9ciation des cr\u00e9ances de l'actif circulant"
- }
- ],
- "name": "Dotations d'exploitation aux provisions pour d\u00e9pr\u00e9ciations de l'actif circulant"
- },
- {
- "children": [
- {
- "name": "D.E.P. pour risques et charges durables"
- },
- {
- "name": "D.E.P. pour risques et charges momentan\u00e9s"
- }
- ],
- "name": "Dotations d'exploitation aux provisions pour risques et charges"
- },
- {
- "children": [
- {
- "name": "D.E.A. des frais pr\u00e9liminaires"
- },
- {
- "name": "D.E.A. des charges \u00e0\u00a0 r\u00e9partir"
- }
- ],
- "name": "Dotations d'exploitation aux amortissements de l'immobilisation en non valeur"
- },
- {
- "children": [
- {
- "name": "D.E.A. des mobiliers, mat\u00e9riels de bureau et am\u00e9nagements divers"
- },
- {
- "name": "D.E.A. du mat\u00e9riel de transport"
- },
- {
- "name": "D.E.A. des autres immobilisations corporelles"
- },
- {
- "name": "D.E.A. des terrains"
- },
- {
- "name": "D.E.A. des installations techniques, mat\u00e9riel et outillage"
- },
- {
- "name": "D.E.A. des constructions"
- }
- ],
- "name": "Dotations d'exploitation aux amortissements des immobilisations corporelles"
- },
- {
- "children": [
- {
- "name": "D.E.A. des autres immobilisations incorporelles"
- },
- {
- "name": "D.E.A. de l'immobilisation en recherche et d\u00e9veloppement"
- },
- {
- "name": "D.E.A. du fonds commercial"
- },
- {
- "name": "D.E.A. des brevets, marques, droits et valeurs similaires"
- }
- ],
- "name": "Dotations d'exploitation aux amortissements des immobilisations incorporelles"
- }
- ],
- "name": "Dotations d'exploitation"
- },
- {
- "children": [
- {
- "name": "Autres charges d'exploitation des exercices ant\u00e9rieurs"
- },
- {
- "name": "Transports administratifs",
- "root_type": "Expense"
- },
- {
- "name": "Voyages et d\u00e9placements",
- "root_type": "Expense"
- },
- {
- "name": "Transports entre \u00e9tablissements ou chantiers",
- "root_type": "Expense"
- },
- {
- "name": "Transfert de profits sur op\u00e9rations faites en commun"
- },
- {
- "name": "Pertes sur op\u00e9rations faites en commun"
- }
- ],
- "name": "AUTRES FRAIS DE TRANSPORT",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Achats de marchandises \"groupe A\""
- },
- {
- "name": "Achats de marchandises \"groupe B\""
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur achats de marchandises"
- },
- {
- "name": "Achats revendus de marchandises des exercices ant\u00e9rieurs"
- },
- {
- "name": "Variation de stocks de marchandises"
- }
- ],
- "name": "TRANSPORTS SUR ACHATS()",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Honoraires"
- },
- {
- "name": "Commissions et courtages"
- },
- {
- "name": "Frais d'actes et de contentieux"
- }
- ],
- "name": "R\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires"
- },
- {
- "children": [
- {
- "name": "Assurances - Mat\u00e9riel de transport"
- },
- {
- "name": "Assurances multirisque (vol, incendie,R,C,)"
- },
- {
- "name": "Autres assurances"
- },
- {
- "name": "Assurances - risques d'exploitation"
- }
- ],
- "name": "Primes d'assurances"
- },
- {
- "children": [
- {
- "name": "Autres redevances"
- },
- {
- "name": "Redevances pour brevets"
- }
- ],
- "name": "Redevances pour brevets, marques, droits et valeurs similaires"
- },
- {
- "children": [
- {
- "name": "R\u00e9mun\u00e9rations du personnel occasionnel"
- },
- {
- "name": "R\u00e9mun\u00e9rations du personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0\u00a0 l'entreprise"
- },
- {
- "name": "R\u00e9mun\u00e9rations du personnel int\u00e9rimaire"
- }
- ],
- "name": "R\u00e9mun\u00e9rations du personnel ext\u00e9rieur \u00e0\u00a0 l'entreprise"
- },
- {
- "children": [
- {
- "name": "Maintenance"
- },
- {
- "name": "Entretien et r\u00e9parations des biens immobiliers"
- },
- {
- "name": "Entretien et r\u00e9parations des biens mobiliers"
- }
- ],
- "name": "Entretien et r\u00e9parations"
- },
- {
- "children": [
- {
- "name": "Redevances de cr\u00e9dit-bail - mobilier et mat\u00e9riel"
- }
- ],
- "name": "Redevances de cr\u00e9dit-bail"
- },
- {
- "children": [
- {
- "name": "Locations de constructions"
- },
- {
- "name": "Locations et charges locatives diverses"
- },
- {
- "name": "Locations de terrains"
- },
- {
- "name": "Malis sur emballages rendus"
- },
- {
- "name": "Locations de mat\u00e9riel de transport"
- },
- {
- "name": "Locations de mat\u00e9riel informatique"
- },
- {
- "name": "Locations de mobilier et de mat\u00e9riel de bureau"
- },
- {
- "name": "Locations de mat\u00e9riel et d'outillage"
- }
- ],
- "name": "Locations et charges locatives"
- }
- ],
- "name": "TRANSPORTS POUR LE COMPTE DE TIERS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Rabais, remises et ristournes obtenus sur achats de travaux, \u00e9tudes et prestations de service"
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur achats de mati\u00e8res et fournitures consommables"
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur achats des emballages"
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur achats de mati\u00e8res premi\u00e8res"
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur achats de mati\u00e8res et fournitures des exercices ant\u00e9rieurs"
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur achats non stock\u00e9s"
- }
- ],
- "name": "Rabais, remises et ristournes obtenus sur achats consomm\u00e9s de mati\u00e8res et fournitures"
- },
- {
- "children": [
- {
- "name": "Variation des stocks des emballages"
- },
- {
- "name": "Variation des stocks de mati\u00e8res et fournitures consommables"
- },
- {
- "name": "Variation des stocks de mati\u00e8res premi\u00e8res"
- }
- ],
- "name": "Variation des stocks de mati\u00e8res et fournitures"
- },
- {
- "children": [
- {
- "name": "Achats de fournitures d'entretien"
- },
- {
- "name": "Achats de fournitures non stockables (eau, \u00e9lectricit\u00e9,,)"
- },
- {
- "name": "Achats de fournitures de bureau"
- },
- {
- "name": "Achats de petit outillage et petit \u00e9quipement"
- }
- ],
- "name": "Achats non stock\u00e9s de mati\u00e8res et fournitures"
- },
- {
- "children": [
- {
- "name": "Achats des prestations de service"
- },
- {
- "name": "Achats des \u00e9tudes"
- },
- {
- "name": "Achats des travaux"
- }
- ],
- "name": "Achats de travaux, \u00e9tudes et prestations de service"
- },
- {
- "children": [
- {
- "name": "Achats d'emballages perdus"
- },
- {
- "name": "Achats d'emballages r\u00e9cup\u00e9rables non identifiables"
- },
- {
- "name": "Achats d'emballages \u00e0\u00a0 usage mixte"
- }
- ],
- "name": "Achats d'emballages"
- },
- {
- "children": [
- {
- "name": "Achats de mati\u00e8res et fournitures B"
- },
- {
- "name": "Achats de combustibles"
- },
- {
- "name": "Achats de mati\u00e8res et fournitures A"
- },
- {
- "name": "Achats de fournitures de bureau"
- },
- {
- "name": "Achats de fournitures d'atelier et d'usine"
- },
- {
- "name": "Achats de produits d'entretien"
- },
- {
- "name": "Achats de fournitures de magasin"
- }
- ],
- "name": "Achats de mati\u00e8res et fournitures consommables"
- },
- {
- "name": "Achats de mati\u00e8res et de fournitures des exercices ant\u00e9rieurs"
- },
- {
- "children": [
- {
- "name": "Achats de mati\u00e8res premi\u00e8res B"
- },
- {
- "name": "Achats de mati\u00e8res premi\u00e8res A"
- }
- ],
- "name": "Achats de mati\u00e8res premi\u00e8res"
- }
- ],
- "name": "TRANSPORTS SUR VENTES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Dons"
- },
- {
- "name": "Cotisations"
- }
- ],
- "name": "Cotisations et dons"
- },
- {
- "children": [
- {
- "name": "Frais sur effets de commerce"
- },
- {
- "name": "Frais d'achat et de vente des titres"
- },
- {
- "name": "Frais et commissions sur services bancaires"
- }
- ],
- "name": "Services bancaires"
- },
- {
- "children": [
- {
- "name": "Autres transports"
- },
- {
- "name": "Transports sur ventes"
- },
- {
- "name": "Transports du personnel"
- },
- {
- "name": "Transports sur achats"
- }
- ],
- "name": "Transports"
- },
- {
- "name": "Rabais, remises et ristournes obtenus sur autres charges externes"
- },
- {
- "children": [
- {
- "name": "Frais de t\u00e9l\u00e9phone"
- },
- {
- "name": "Frais de t\u00e9lex et de t\u00e9l\u00e9grammes"
- },
- {
- "name": "Frais postaux"
- }
- ],
- "name": "Frais postaux et frais de t\u00e9l\u00e9communication"
- },
- {
- "children": [
- {
- "name": "Documentation g\u00e9n\u00e9rale"
- },
- {
- "name": "Recherches"
- },
- {
- "name": "Documentation technique"
- },
- {
- "name": "\u00c9tudes g\u00e9n\u00e9rales"
- }
- ],
- "name": "\u00c9tudes, recherches et documentation"
- },
- {
- "name": "Autres charges externes des exercices ant\u00e9rieurs"
- },
- {
- "children": [
- {
- "name": "Foires et expositions"
- },
- {
- "name": "Publications"
- },
- {
- "name": "Cadeaux \u00e0\u00a0 la client\u00e8le"
- },
- {
- "name": "Primes de publicit\u00e9"
- },
- {
- "name": "\u00c9chantillons, catalogues et imprim\u00e9s publicitaires"
- },
- {
- "name": "Annonces et insertions"
- },
- {
- "name": "Autres charges de publicit\u00e9 et relations publiques"
- }
- ],
- "name": "Publicit\u00e9, publications et relations publiques"
- },
- {
- "children": [
- {
- "name": "Missions"
- },
- {
- "name": "Voyages et d\u00e9placements"
- },
- {
- "name": "R\u00e9ceptions"
- },
- {
- "name": "Frais de d\u00e9m\u00e9nagement"
- }
- ],
- "name": "D\u00e9placements, missions et r\u00e9ceptions"
- }
- ],
- "name": "TRANSPORTS DU PERSONNEL",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Charges sociales sur appointements et salaires de l'exploitant"
- },
- {
- "name": "Appointements et salaires"
- }
- ],
- "name": "R\u00e9mun\u00e9ration de l'exploitant"
- },
- {
- "children": [
- {
- "name": "Autres charges sociales diverses"
- },
- {
- "name": "Indemnit\u00e9s de pr\u00e9avis et de licenciement"
- },
- {
- "name": "Assurances groupe"
- },
- {
- "name": "M\u00e9decine de travail, pharmacie"
- },
- {
- "name": "Habillement et v\u00eatements de travail"
- },
- {
- "name": "Allocations aux oeuvres sociales"
- },
- {
- "name": "Prestations de retraites"
- }
- ],
- "name": "Charges sociales diverses"
- },
- {
- "children": [
- {
- "name": "Primes de repr\u00e9sentation"
- },
- {
- "name": "Commissions au personnel"
- },
- {
- "name": "R\u00e9mun\u00e9rations des administrateurs, g\u00e9rants et associ\u00e9s"
- },
- {
- "name": "Indemnit\u00e9s et avantages divers"
- },
- {
- "name": "Primes et gratifications"
- },
- {
- "name": "Appointements et salaires"
- },
- {
- "name": "Indemnit\u00e9s de d\u00e9placement"
- }
- ],
- "name": "R\u00e9mun\u00e9rations du personnel"
- },
- {
- "children": [
- {
- "name": "Prestations familiales"
- },
- {
- "name": "Assurances accidents de travail"
- },
- {
- "name": "Cotisations de s\u00e9curit\u00e9 sociale"
- },
- {
- "name": "Cotisations aux mutuelles"
- },
- {
- "name": "Cotisations aux caisses de retraite"
- }
- ],
- "name": "Charges sociales"
- },
- {
- "name": "Charges du personnel des exercices ant\u00e9rieurs"
- }
- ],
- "name": "Charges de personnel"
- },
- {
- "children": [
- {
- "name": "- sur biens immobiliers",
- "root_type": "Expense"
- },
- {
- "name": "- sur biens mobiliers",
- "root_type": "Expense"
- },
- {
- "name": "Maintenance",
- "root_type": "Expense"
- }
- ],
- "name": "Entretien et r\u00e9parations"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Taxe urbaine et taxe d'\u00e9dilit\u00e9"
- },
- {
- "name": "Patente"
- },
- {
- "name": "Taxes locales"
- }
- ],
- "name": "Imp\u00f4ts et taxes directs"
- },
- {
- "name": "Assurance obligatoire dommage construction ",
- "root_type": "Expense"
- },
- {
- "name": "Risques d'exploitation",
- "root_type": "Expense"
- },
- {
- "name": "Imp\u00f4ts et taxes directs"
- },
- {
- "children": [
- {
- "name": "Assurance transport sur autres biens",
- "root_type": "Expense"
- },
- {
- "name": "Assurance transport sur achats",
- "root_type": "Expense"
- },
- {
- "name": "Assurance transportsur ventes",
- "root_type": "Expense"
- }
- ],
- "name": "Assurance transport"
- },
- {
- "children": [
- {
- "name": "Droits d'enregistrement et de timbre"
- },
- {
- "name": "Taxes sur les v\u00e9hicules"
- },
- {
- "name": "Autres imp\u00f4ts, taxes et droits assimil\u00e9s"
- },
- {
- "name": "La vignette"
- }
- ],
- "name": "Imp\u00f4ts, taxes et droits assimil\u00e9s"
- },
- {
- "name": "Imp\u00f4ts et taxes des exercices ant\u00e9rieurs"
- }
- ],
- "name": "TRANSPORTS DE PLIS",
- "root_type": "Expense"
- }
- ],
- "name": "TRANSPORTS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Fournitures non stockables - Electricit\u00e9",
- "root_type": "Expense"
- },
- {
- "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures d'entretien non stockables",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures de bureau non stockables",
- "root_type": "Expense"
- },
- {
- "name": "Achats de petit mat\u00e9riel et outillage",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures non stockables -Eau",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures non stockables \u2013 Autres \u00e9nergies",
- "root_type": "Expense"
- },
- {
- "name": "Achats de travaux, mat\u00e9riels et \u00e9quipements",
- "root_type": "Expense"
- },
- {
- "name": "Achats d'\u00e9tudes et prestations de services",
- "root_type": "Expense"
- }
- ],
- "name": "AUTRES ACHATS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Fournitures administratives",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures non stockables (eau, \u00e9nergie...) ",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures d'entretien et de petit \u00e9quipement",
- "root_type": "Expense"
- },
- {
- "name": "Autres mati\u00e8res et fournitures",
- "root_type": "Expense"
- }
- ],
- "name": "Cheltuieli privind animalele si pasarile",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Fournitures de bureau",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures de magasin",
- "root_type": "Expense"
- },
- {
- "name": "Produits d'entretien",
- "root_type": "Expense"
- },
- {
- "name": "Mati\u00e8res combustibles",
- "root_type": "Expense"
- },
- {
- "name": "Mati\u00e8res consommables",
- "root_type": "Expense"
- },
- {
- "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures d'atelier et d'usine",
- "root_type": "Expense"
- }
- ],
- "name": "ACHATS STOCK\u00c9S DE MATI\u00c8RES ET FOURNITURES CONSOMMABLES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Fournitures d'atelier et d'usine",
- "root_type": "Expense"
- },
- {
- "name": "Combustibles",
- "root_type": "Expense"
- },
- {
- "name": "Produits d'entretien",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures de magasin",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures de bureau",
- "root_type": "Expense"
- }
- ],
- "name": "hors R\u00e9gion",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Emballages r\u00e9cup\u00e9rables non identifiables",
- "root_type": "Expense"
- },
- {
- "name": "Emballages perdus",
- "root_type": "Expense"
- },
- {
- "name": "Emballages \u00e0 usage mixte",
- "root_type": "Expense"
- }
- ],
- "name": "Cheltuieli privind furajele",
- "root_type": "Expense"
- },
- {
- "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli privind alte materiale consumabile",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli privind semintele si materialele de plantat",
- "root_type": "Expense"
- },
- {
- "name": "aux entreprises du groupe hors R\u00e9gion",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Mati\u00e8res (ou groupe) D",
- "root_type": "Expense"
- },
- {
- "name": "Mati\u00e8res (ou groupe) C",
- "root_type": "Expense"
- }
- ],
- "name": "dans la R\u00e9gion",
- "root_type": "Expense"
- }
- ],
- "name": "ACHATS DE MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Variation des stocks de marchandises",
- "root_type": "Expense"
- },
- {
- "name": "Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es",
- "root_type": "Expense"
- },
- {
- "name": "Variations des stocks d'autres approvisionnements",
- "root_type": "Expense"
- },
- {
- "name": "Variations des stocks de marchandises",
- "root_type": "Expense"
- }
- ],
- "name": "VARIATIONS DES STOCKS DE BIENS ACHET\u00c9S",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "hors R\u00e9gion",
- "root_type": "Expense"
- },
- {
- "name": "Fournitures A, B, C, ..",
- "root_type": "Expense"
- },
- {
- "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)",
- "root_type": "Expense"
- },
- {
- "name": "dans la R\u00e9gion",
- "root_type": "Expense"
- },
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion",
- "root_type": "Expense"
- },
- {
- "name": "aux entreprises du groupe hors R\u00e9gion",
- "root_type": "Expense"
- }
- ],
- "name": "ACHATS DE MARCHANDISES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Emballages \u00e0 usage mixte",
- "root_type": "Expense"
- },
- {
- "name": "Emballages r\u00e9cup\u00e9rables non identifiables",
- "root_type": "Expense"
- },
- {
- "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)",
- "root_type": "Expense"
- },
- {
- "name": "Emballages perdus",
- "root_type": "Expense"
- }
- ],
- "name": "ACHATS D'EMBALLAGES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "- de mat\u00e9riel, \u00e9quipements et travaux",
- "root_type": "Expense"
- },
- {
- "name": "Rabais, remises et ristournes non affect\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "- de mati\u00e8res premi\u00e8res (et fournitures)",
- "root_type": "Expense"
- },
- {
- "name": "- d'autres approvisionnements stock\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "- d'\u00e9tudes et prestations de services",
- "root_type": "Expense"
- },
- {
- "name": "- d'approvisionnements non stock\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "- de marchandises",
- "root_type": "Expense"
- }
- ],
- "name": "Rabais, remises et ristournes obtenus sur achats"
- },
- {
- "children": [
- {
- "name": "Marchandise (ou groupe) B",
- "root_type": "Expense"
- },
- {
- "name": "Marchandise (ou groupe) A",
- "root_type": "Expense"
- }
- ],
- "name": "Achats de marchandises"
- },
- {
- "name": "Cheltuieli privind marfurile",
- "root_type": "Expense"
- },
- {
- "name": "Reduceri comerciale primite",
- "root_type": "Income"
- }
- ],
- "name": "ACHATS ET VARIATIONS DE STOCKS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Dotations aux provisions pour d\u00e9pr\u00e9ciation des comptes de tr\u00e9sorerie"
- },
- {
- "name": "Dotations aux provisions pour risques et charges financi\u00e8res"
- },
- {
- "name": "Dotations aux provisions pour d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res"
- },
- {
- "name": "Dotation aux provisions pour d\u00e9pr\u00e9ciation des titres et valeurs de placement"
- },
- {
- "name": "Dotations financi\u00e8res des exercices ant\u00e9rieurs"
- },
- {
- "name": "Dotations aux amortissements des primes de remboursement des obligations"
- }
- ],
- "name": "Dotations financi\u00e8res"
- },
- {
- "children": [
- {
- "name": "R\u00e9ceptions",
- "root_type": "Expense"
- },
- {
- "name": "Frais de recrutement du personnel",
- "root_type": "Expense"
- },
- {
- "name": "Frais de d\u00e9m\u00e9nagement",
- "root_type": "Expense"
- },
- {
- "name": "Missions",
- "root_type": "Expense"
- }
- ],
- "name": "AUTRES CHARGES EXTERNES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Redevances pour logiciels",
- "root_type": "Expense"
- },
- {
- "name": "Redevances pour brevets, licences, concessions et droits similaires",
- "root_type": "Expense"
- },
- {
- "name": "Redevances pour marques",
- "root_type": "Expense"
- }
- ],
- "name": "REDEVANCES POUR BREVETS, LICENCES, LOGICIELS ET DROITS SIMILAIRES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Concours divers",
- "root_type": "Expense"
- },
- {
- "name": "Imp\u00f4ts indirects",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Autres imp\u00f4ts locaux",
- "root_type": "Expense"
- },
- {
- "name": "Taxes fonci\u00e8res",
- "root_type": "Expense"
- },
- {
- "name": "Taxe professionnelle",
- "root_type": "Expense"
- },
- {
- "name": "Taxe sur les v\u00e9hicules des soci\u00e9t\u00e9s",
- "root_type": "Expense"
- }
- ],
- "name": "Cotisations",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Droits de mutation",
- "root_type": "Expense"
- }
- ],
- "name": "Droits d'enregistrement et de timbre"
- },
- {
- "name": "Taxes sur le chiffre d'affaires non r\u00e9cup\u00e9rables ",
- "root_type": "Expense"
- }
- ],
- "name": "COTISATIONS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Personnel int\u00e9rimaire",
- "root_type": "Expense"
- },
- {
- "name": "Imp\u00f4ts et taxes exigibles \u00e0 l'\u00e9tranger",
- "root_type": "Expense"
- },
- {
- "name": "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l'entreprise",
- "root_type": "Expense"
- },
- {
- "name": "Taxes diverses",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00c9MUN\u00c9RATIONS DE PERSONNEL EXT\u00c9RIEUR \u00c0 L'ENTREPRISE",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Participation des employeurs \u00e0 la formation professionnelle continue",
- "root_type": "Expense"
- },
- {
- "name": "Allocation logement",
- "root_type": "Expense"
- },
- {
- "name": "Versements lib\u00e9ratoires ouvrant droit \u00e0 l'exon\u00e9ration de la taxe d'apprentissage",
- "root_type": "Expense"
- },
- {
- "name": "Participation des employeurs \u00e0 l'effort de construction",
- "root_type": "Expense"
- },
- {
- "name": "Pertes de change des exercices ant\u00e9rieurs"
- },
- {
- "name": "Pertes de change propres \u00e0\u00a0 l'exercice"
- }
- ],
- "name": "FRAIS DE FORMATION DU PERSONNEL",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "R\u00e9mun\u00e9rations des transitaires",
- "root_type": "Expense"
- },
- {
- "name": "Frais d'actes et de contentieux",
- "root_type": "Expense"
- },
- {
- "name": "Commissions et courtages sur achats",
- "root_type": "Expense"
- },
- {
- "name": "Divers frais",
- "root_type": "Expense"
- },
- {
- "name": "Honoraires",
- "root_type": "Expense"
- },
- {
- "name": "Commissions et courtages sur ventes",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00c9MUN\u00c9RATIONS D'INTERM\u00c9DIAIRES ET DE CONSEILS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Commissions sur cartes de cr\u00e9dit",
- "root_type": "Expense"
- },
- {
- "name": "Frais d'\u00e9mission d'emprunts",
- "root_type": "Expense"
- },
- {
- "name": "Cotisation pour d\u00e9faut d'investissement obligatoire dans la construction",
- "root_type": "Expense"
- },
- {
- "name": "Autres frais bancaires",
- "root_type": "Expense"
- },
- {
- "name": "Location de coffres",
- "root_type": "Expense"
- },
- {
- "name": "Frais sur effets",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats des comptes courants et d\u00e9p\u00f4ts cr\u00e9diteurs"
- },
- {
- "name": "Int\u00e9r\u00eats des dettes rattach\u00e9es \u00e0\u00a0 des participations"
- },
- {
- "name": "Autres int\u00e9r\u00eats des emprunts et dettes"
- },
- {
- "name": "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement"
- },
- {
- "name": "Int\u00e9r\u00eats des emprunts"
- }
- ],
- "name": "Frais sur titres (achat, vente, garde)",
- "root_type": "Expense"
- }
- ],
- "name": "FRAIS BANCAIRES",
- "root_type": "Expense"
- }
- ],
- "name": "SERVICES EXT\u00c9RIEURS B",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Rabais, remises et ristournes obtenus sur autres services ext\u00e9rieurs",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Assurances risques d'exploitation",
- "root_type": "Expense"
- },
- {
- "name": "Assurances insolvabilit\u00e9 clients",
- "root_type": "Expense"
- },
- {
- "name": "Assurances transport sur achats",
- "root_type": "Expense"
- },
- {
- "name": "Assurances mat\u00e9riel de transport",
- "root_type": "Expense"
- },
- {
- "name": "Assurances multirisques",
- "root_type": "Expense"
- },
- {
- "name": "Assurances transport sur ventes",
- "root_type": "Expense"
- },
- {
- "name": "Assurances responsabilit\u00e9 du producteur",
- "root_type": "Expense"
- },
- {
- "name": "Autres primes d'assurances",
- "root_type": "Expense"
- }
- ],
- "name": "PRIMES D'ASSURANCE",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Annonces et insertions",
- "root_type": "Expense"
- },
- {
- "name": "Cr\u00e9dit-bail immobilier",
- "root_type": "Expense"
- },
- {
- "name": "Cr\u00e9dit-bail mobilier",
- "root_type": "Expense"
- },
- {
- "name": "Cadeaux \u00e0 la client\u00e8le",
- "root_type": "Expense"
- },
- {
- "name": "Contrats assimil\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Catalogues et imprim\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Publications",
- "root_type": "Expense"
- },
- {
- "name": "Divers (pourboires, dons courants...)",
- "root_type": "Expense"
- }
- ],
- "name": "REDEVANCES DE CR\u00c9DIT-BAIL ET CONTRATS ASSIMIL\u00c9S",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Autres frais de t\u00e9l\u00e9communications",
- "root_type": "Expense"
- },
- {
- "name": "Frais de t\u00e9l\u00e9phone",
- "root_type": "Expense"
- },
- {
- "name": "Frais de t\u00e9l\u00e9copie",
- "root_type": "Expense"
- },
- {
- "name": "Frais de t\u00e9lex",
- "root_type": "Expense"
- },
- {
- "name": "Frais de recrutement de personnel",
- "root_type": "Expense"
- }
- ],
- "name": "FRAIS DE T\u00c9L\u00c9COMMUNICATIONS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Documentation g\u00e9n\u00e9rale",
- "root_type": "Expense"
- },
- {
- "name": "Documentation technique",
- "root_type": "Expense"
- },
- {
- "name": "\u00c9tudes et recherches",
- "root_type": "Expense"
- }
- ],
- "name": "\u00c9TUDES, RECHERCHES ET DOCUMENTATION",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l'entreprise",
- "root_type": "Expense"
- },
- {
- "name": "Personnel int\u00e9rimaire",
- "root_type": "Expense"
- }
- ],
- "name": "SOUS-TRAITANCE G\u00c9N\u00c9RALE",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Transports administratifs",
- "root_type": "Expense"
- },
- {
- "name": "Transports collectifs du personnel",
- "root_type": "Expense"
- },
- {
- "name": "Entretien et r\u00e9parations des biens immobiliers",
- "root_type": "Expense"
- },
- {
- "name": "Maintenance",
- "root_type": "Expense"
- },
- {
- "name": "Autres entretiens et r\u00e9parations",
- "root_type": "Expense"
- },
- {
- "name": "Entretien et r\u00e9parations des biens mobiliers",
- "root_type": "Expense"
- }
- ],
- "name": "ENTRETIEN, R\u00c9PARATIONS ET MAINTENANCE",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "\u00c9chantillons",
- "root_type": "Expense"
- },
- {
- "name": "Autres charges de publicit\u00e9 et relations publiques",
- "root_type": "Expense"
- },
- {
- "name": "Publications",
- "root_type": "Expense"
- },
- {
- "name": "Cadeaux \u00e0 la client\u00e8le",
- "root_type": "Expense"
- },
- {
- "name": "Annonces, insertions",
- "root_type": "Expense"
- },
- {
- "name": "Catalogues, imprim\u00e9s publicitaires",
- "root_type": "Expense"
- },
- {
- "name": "Foires et expositions",
- "root_type": "Expense"
- },
- {
- "name": "Frais de colloques, s\u00e9minaires, conf\u00e9rences",
- "root_type": "Expense"
- }
- ],
- "name": "PUBLICIT\u00c9, PUBLICATIONS, RELATIONS PUBLIQUES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Locations et charges locatives diverses",
- "root_type": "Expense"
- },
- {
- "name": "Locations de b\u00e2timents",
- "root_type": "Expense"
- },
- {
- "name": "Frais d'actes et de contentieux",
- "root_type": "Expense"
- },
- {
- "name": "Honoraires",
- "root_type": "Expense"
- },
- {
- "name": "Malis sur emballages",
- "root_type": "Expense"
- },
- {
- "name": "Locations de terrains",
- "root_type": "Expense"
- },
- {
- "name": "Locations de mat\u00e9riels et outillages",
- "root_type": "Expense"
- },
- {
- "name": "Locations d'emballages",
- "root_type": "Expense"
- }
- ],
- "name": "LOCATIONS ET CHARGES LOCATIVES",
- "root_type": "Expense"
- }
- ],
- "name": "SERVICES EXT\u00c9RIEURS A",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Int\u00e9gration fiscale - Produits",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9gration fiscale - Charges",
- "root_type": "Expense"
- }
- ],
- "name": "Cheltuieli cu impozitul pe venit si cu alte impozite care nu apar in elementele de mai sus",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res",
- "root_type": "Expense"
- },
- {
- "name": "pour risques et charges",
- "root_type": "Expense"
- }
- ],
- "name": "DOTATIONS AUX PROVISIONS FINANCI\u00c8RES",
- "root_type": "Expense"
- },
- {
- "name": "Suppl\u00e9ment d'imp\u00f4t sur les soci\u00e9t\u00e9s li\u00e9 aux distributions",
- "root_type": "Expense"
- },
- {
- "name": "Produits, Reports en arri\u00e8re des d\u00e9ficits",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "pour risques et charges",
- "root_type": "Expense"
- },
- {
- "name": "pour d\u00e9pr\u00e9ciation des immobilisations corporelles",
- "root_type": "Expense"
- },
- {
- "name": "pour d\u00e9pr\u00e9ciation des immobilisations incorporelles",
- "root_type": "Expense"
- },
- {
- "name": "pour grosses r\u00e9parations",
- "root_type": "Expense"
- }
- ],
- "name": "DOTATIONS AUX PROVISIONS D'EXPLOITATION",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Contribution additionnelle \u00e0 l'imp\u00f4t sur les b\u00e9n\u00e9fices",
- "root_type": "Expense"
- },
- {
- "name": "Imp\u00f4ts dus \u00e0 l'\u00e9tranger",
- "root_type": "Expense"
- },
- {
- "name": "Imp\u00f4ts dus en France",
- "root_type": "Expense"
- }
- ],
- "name": "Imp\u00f4ts sur les b\u00e9n\u00e9fices"
- }
- ],
- "name": "DOTATIONS AUX PROVISIONS",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Cong\u00e9s pay\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Primes et gratifications",
- "root_type": "Expense"
- },
- {
- "name": "Avantages en nature",
- "root_type": "Expense"
- },
- {
- "name": "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d'embauche",
- "root_type": "Expense"
- },
- {
- "name": "Suppl\u00e9ment familial",
- "root_type": "Expense"
- },
- {
- "name": "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats des dettes commerciales",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats des dettes diverses",
- "root_type": "Expense"
- }
- ],
- "name": "Autres r\u00e9mun\u00e9rations directes",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats des dettes rattach\u00e9es \u00e0 des participations",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats des emprunts et dettes assimil\u00e9es",
- "root_type": "Expense"
- }
- ],
- "name": "Appointements salaires et commissions",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00c9MUN\u00c9RATIONS DIRECTES VERS\u00c9ES AU PERSONNEL NATIONAL",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Charges sociales sur r\u00e9mun\u00e9ration du personnel non national",
- "root_type": "Expense"
- },
- {
- "name": "Charges sociales sur r\u00e9mun\u00e9ration du personnel national",
- "root_type": "Expense"
- }
- ],
- "name": "CHARGES SOCIALES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Avantages en nature",
- "root_type": "Expense"
- },
- {
- "name": "Suppl\u00e9ment familial",
- "root_type": "Expense"
- },
- {
- "name": "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs",
- "root_type": "Expense"
- },
- {
- "name": "Cong\u00e9s pay\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Primes et gratifications",
- "root_type": "Expense"
- },
- {
- "name": "Appointements salaires et commissions",
- "root_type": "Expense"
- },
- {
- "name": "Autres r\u00e9mun\u00e9rations directes",
- "root_type": "Expense"
- },
- {
- "name": "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d'embauche",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00c9MUN\u00c9RATIONS DIRECTES VERS\u00c9ES AU PERSONNEL NON NATIONAL",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Indemnit\u00e9s d'expatriation",
- "root_type": "Expense"
- },
- {
- "name": "Autres indemnit\u00e9s et avantages divers",
- "root_type": "Expense"
- },
- {
- "name": "Indemnit\u00e9s de logement",
- "root_type": "Expense"
- },
- {
- "name": "Indemnit\u00e9s de repr\u00e9sentation",
- "root_type": "Expense"
- }
- ],
- "name": "INDEMNIT\u00c9S FORFAITAIRES VERS\u00c9ES AU PERSONNEL",
- "root_type": "Expense"
- },
- {
- "name": "Cheltuieli din diferente de curs valutar",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Personnel int\u00e9rimaire",
- "root_type": "Expense"
- },
- {
- "name": "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entreprise",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00c9MUN\u00c9RATION TRANSF\u00c9R\u00c9E DE PERSONNEL EXT\u00c9RIEUR",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Charges sociales",
- "root_type": "Expense"
- },
- {
- "name": "R\u00e9mun\u00e9ration du travail de l'exploitant",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00c9MUN\u00c9RATIONS ET CHARGES SOCIALES DE L'EXPLOITANT INDIVIDUEL",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "M\u00e9decine du travail et pharmacie",
- "root_type": "Expense"
- },
- {
- "name": "Versements aux Syndicats et Comit\u00e9s d'entreprise, d'\u00e9tablissement",
- "root_type": "Expense"
- },
- {
- "name": "Versements aux autres oeuvres sociales",
- "root_type": "Expense"
- },
- {
- "name": "Versements aux Comit\u00e9s d'hygi\u00e8ne et de s\u00e9curit\u00e9",
- "root_type": "Expense"
- }
- ],
- "name": "AUTRES CHARGES SOCIALES",
- "root_type": "Expense"
- }
- ],
- "name": "CHARGES DE PERSONNEL",
- "root_type": "Expense"
- }
- ],
- "name": "Comptes de charges"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Transferts de charges financi\u00e8res",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "pour risques et charges",
- "root_type": "Income"
- },
- {
- "name": "pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res",
- "root_type": "Income"
- }
- ],
- "name": "REPRISES DE PROVISIONS FINANCI\u00c8RES",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "pour d\u00e9pr\u00e9ciation des immobilisations corporelles",
- "root_type": "Income"
- },
- {
- "name": "pour grosses r\u00e9parations",
- "root_type": "Income"
- },
- {
- "name": "pour d\u00e9pr\u00e9ciation des immobilisations incorporelles",
- "root_type": "Income"
- },
- {
- "name": "pour risques et charges",
- "root_type": "Income"
- }
- ],
- "name": "REPRISES DE PROVISIONS D'EXPLOITATION",
- "root_type": "Income"
- },
- {
- "name": "REPRISES D'AMORTISSEMENTS",
- "root_type": "Income"
- }
- ],
- "name": "REPRISES DE PROVISIONS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reprises sur provisions exceptionnelles",
- "root_type": "Income"
- },
- {
- "name": "Reprises pour d\u00e9pr\u00e9ciations exceptionnelles",
- "root_type": "Income"
- },
- {
- "name": "Reprises sur provisions r\u00e9glement\u00e9es (stocks) ",
- "root_type": "Income"
- },
- {
- "name": "Reprises sur autres provisions r\u00e9glement\u00e9es ",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Amortissements d\u00e9rogatoires",
- "root_type": "Income"
- },
- {
- "name": "Plus-values r\u00e9investies",
- "root_type": "Income"
- },
- {
- "name": "Provision sp\u00e9ciale de r\u00e9\u00e9valuation",
- "root_type": "Income"
- }
- ],
- "name": "Reprises sur provisions r\u00e9glement\u00e9es (immobilisations)"
- }
- ],
- "name": "TRANSFERTS DE CHARGES FINANCIERES",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Venituri financiare din ajustari pentru pierderea de valoare a imobilizarilor financiare",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Valeurs mobili\u00e8res de placement",
- "root_type": "Income"
- },
- {
- "name": "Immobilisations financi\u00e8res",
- "root_type": "Income"
- }
- ],
- "name": "Reprises sur d\u00e9pr\u00e9ciations des \u00e9l\u00e9ments financiers"
- },
- {
- "name": "Venituri financiare din ajustari pentru pierderea de valoare a activelor circulante",
- "root_type": "Income"
- },
- {
- "name": "Reprises sur provisions financiers",
- "root_type": "Income"
- }
- ],
- "name": "Venituri financiare din ajustari pentru pierdere de valoare"
- },
- {
- "children": [
- {
- "name": "Venituri din ajustari pentru deprecierea activelor circulante ",
- "root_type": "Income"
- },
- {
- "name": "Venituri din provizioane",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances",
- "root_type": "Income"
- },
- {
- "name": "Stocks et en-cours",
- "root_type": "Income"
- }
- ],
- "name": "Reprises sur d\u00e9pr\u00e9ciations des actifs circulants"
- },
- {
- "children": [
- {
- "name": "Immobilisations corporelles",
- "root_type": "Income"
- },
- {
- "name": "Immobilisations incorporelles",
- "root_type": "Income"
- }
- ],
- "name": "Reprises sur d\u00e9pr\u00e9ciations des immobilisations corporelles et incorporelles"
- },
- {
- "name": "Venituri din fondul comercial negativ",
- "root_type": "Income"
- },
- {
- "name": "Venituri din ajustari pentru deprecierea imobilizarilor",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Immobilisations corporelles",
- "root_type": "Income"
- },
- {
- "name": "Immobilisations incorporelles",
- "root_type": "Income"
- }
- ],
- "name": "Reprises sur amortissements des immobilisations incorporelles et corporelles "
- }
- ],
- "name": "TRANSFERTS DE CHARGES D'EXPLOITATION",
- "root_type": "Income"
- }
- ],
- "name": "TRANSFERTS DE CHARGES",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "GAINS SUR CESSIONS DE TITRES DE PLACEMENT",
- "root_type": "Income"
- },
- {
- "name": "ESCOMPTES OBTENUS",
- "root_type": "Income"
- },
- {
- "name": "REVENUS DE TITRES DE PLACEMENT",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "sur instruments de tr\u00e9sorerie",
- "root_type": "Income"
- },
- {
- "name": "Bonis provenant du rachat par l'entreprise d'actions et d'obligations \u00e9mises par elle-m\u00eame",
- "root_type": "Income"
- },
- {
- "name": "sur op\u00e9rations financi\u00e8res",
- "root_type": "Income"
- },
- {
- "name": "sur rentes viag\u00e8res",
- "root_type": "Income"
- },
- {
- "name": "Produits exceptionnels divers",
- "root_type": "Income"
- }
- ],
- "name": "GAINS SUR RISQUES FINANCIERS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "sur titres de placement",
- "root_type": "Income"
- },
- {
- "name": "sur risques financiers",
- "root_type": "Income"
- },
- {
- "name": "autres charges provisionn\u00e9es financi\u00e8res",
- "root_type": "Income"
- }
- ],
- "name": "REPRISES DE CHARGES PROVISIONN\u00c9ES FINANCI\u00c8RES",
- "root_type": "Income"
- },
- {
- "name": "REVENUS DE PARTICIPATIONS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Autres produits exceptionnels sur op\u00e9rations de gestion",
- "root_type": "Income"
- },
- {
- "name": "Rentr\u00e9es sur cr\u00e9ances amorties",
- "root_type": "Income"
- },
- {
- "name": "D\u00e9gr\u00e8vements d'imp\u00f4ts autres qu'imp\u00f4ts sur les b\u00e9n\u00e9fices",
- "root_type": "Income"
- },
- {
- "name": "D\u00e9dits et p\u00e9nalit\u00e9s per\u00e7us sur achats et sur ventes",
- "root_type": "Income"
- },
- {
- "name": "Lib\u00e9ralit\u00e9s re\u00e7ues",
- "root_type": "Income"
- },
- {
- "name": "Subventions d'\u00e9quilibre",
- "root_type": "Income"
- }
- ],
- "name": "INT\u00c9R\u00caTS DE PR\u00caTS",
- "root_type": "Income"
- },
- {
- "name": "GAINS DE CHANGE",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Immobilisations incorporelles",
- "root_type": "Income"
- },
- {
- "name": "Immobilisations corporelles",
- "root_type": "Income"
- },
- {
- "name": "Immobilisations financi\u00e8res",
- "root_type": "Income"
- },
- {
- "name": "Autres \u00e9l\u00e9ments d'actif",
- "root_type": "Income"
- }
- ],
- "name": "Produits des cessions d'\u00e9l\u00e9ments d'actif"
- }
- ],
- "name": "REVENUS FINANCIERS ET PRODUITS ASSIMIL\u00c9S",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Produits des cessions des immobilisations des exercices ant\u00e9rieurs"
- },
- {
- "name": "Produits des cessions des immobilisations incorporelles"
- },
- {
- "name": "Produits des cessions des immobilisations corporelles"
- },
- {
- "name": "Droits d'auteur et de reproduction",
- "root_type": "Income"
- },
- {
- "name": "Produits des cessions des immobilisations financi\u00e8res (droits de propri\u00e9t\u00e9)"
- },
- {
- "name": "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels ",
- "root_type": "Income"
- }
- ],
- "name": "Produits des cessions d'immobilisations"
- },
- {
- "name": "QUOTE-PART DE R\u00c9SULTAT SUR EX\u00c9CUTION PARTIELLE DE CONTRATS PLURIEXERCICES",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Quote-part de b\u00e9n\u00e9fice attribu\u00e9e (comptabilit\u00e9 des associ\u00e9s non-g\u00e9rants)",
- "root_type": "Income"
- },
- {
- "name": "Quote-part de perte transf\u00e9r\u00e9e (comptabilit\u00e9 du g\u00e9rant)",
- "root_type": "Income"
- }
- ],
- "name": "Quotes-parts de r\u00e9sultats sur op\u00e9rations faites en commun"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "P\u00e9nalit\u00e9s re\u00e7ues sur march\u00e9s"
- },
- {
- "name": "D\u00e9dits re\u00e7us"
- }
- ],
- "name": "Jetons de pr\u00e9sence et autres r\u00e9mun\u00e9rations d'administrateurs",
- "root_type": "Income"
- },
- {
- "name": "Indemnit\u00e9s d\u2019assurances re\u00e7ues",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Lib\u00e9ralit\u00e9s"
- },
- {
- "name": "Lots"
- },
- {
- "name": "Dons"
- }
- ],
- "name": "Dons, lib\u00e9ralit\u00e9s et lots re\u00e7us"
- },
- {
- "name": "Alte venituri din exploatare",
- "root_type": "Income"
- },
- {
- "name": "Venituri din vanzarea activelor si alte operatii de capital",
- "root_type": "Income"
- },
- {
- "name": "Venituri din subventii pentru investitii",
- "root_type": "Income"
- },
- {
- "name": "Rentr\u00e9es sur cr\u00e9ances sold\u00e9es"
- }
- ],
- "name": "PRODUITS DIVERS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Subventions d'\u00e9quilibre re\u00e7ues des exercices ant\u00e9rieurs"
- },
- {
- "name": "Subventions d'\u00e9quilibre re\u00e7ues de l'exercice"
- }
- ],
- "name": "Subventions d'\u00e9quilibre"
- },
- {
- "children": [
- {
- "name": "Reprises sur subventions d'investissement de l'exercice"
- },
- {
- "name": "Reprises sur subventions d'investissement des exercices ant\u00e9rieurs"
- }
- ],
- "name": "Reprise sur subventions d'investissements"
- },
- {
- "name": "PRODUITS DES CESSIONS COURANTES D'IMMOBILISATIONS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Reprises sur plus-values en instance d'imposition"
- },
- {
- "name": "Reprises sur amortissements d\u00e9rogatoires"
- },
- {
- "name": "Reprises sur provisions pour acquisition et construction de logements"
- },
- {
- "name": "Reprises sur provisions pour reconstitution de gisements"
- },
- {
- "name": "Reprises sur provisions pour investissements"
- }
- ],
- "name": "sur cr\u00e9ances",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reprises sur provisions pour risques et charges durables"
- },
- {
- "name": "Reprises sur provisions pour risques et charges momentan\u00e9s"
- }
- ],
- "name": "Reprises non courantes sur provisions pour risques et charges"
- },
- {
- "name": "sur autres charges provisionn\u00e9es",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "R,N,C sur provisions pour d\u00e9pr\u00e9ciation de l'actif circulant"
- },
- {
- "name": "R,N,C sur provisions pour d\u00e9pr\u00e9ciation de l'actif immobilis\u00e9"
- }
- ],
- "name": "Reprises non courantes sur provisions pour d\u00e9pr\u00e9ciation"
- },
- {
- "name": "Transferts de charges non courantes"
- },
- {
- "name": "sur stocks",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "R,A,E des immobilisations en non valeur"
- },
- {
- "name": "R,A,E des immobilisations incorporelles"
- },
- {
- "name": "R,A,E des immobilisations corporelles"
- }
- ],
- "name": "sur risques \u00e0 court terme",
- "root_type": "Income"
- }
- ],
- "name": "REPRISES DE CHARGES PROVISIONN\u00c9ES D'EXPLOITATION",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)",
- "root_type": "Income"
- },
- {
- "name": "Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)",
- "root_type": "Income"
- }
- ],
- "name": "QUOTE-PART DE R\u00c9SULTAT SUR OP\u00c9RATIONS FAITES EN COMMUN",
- "root_type": "Income"
- }
- ],
- "name": "AUTRES PRODUITS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "IMMOBILISATIONS INCORPORELLES",
- "root_type": "Income"
- },
- {
- "name": "IMMOBILISATIONS CORPORELLES",
- "root_type": "Income"
- },
- {
- "name": "IMMOBILISATIONS FINANCI\u00c8RES",
- "root_type": "Income"
- }
- ],
- "name": "PRODUCTION IMMOBILIS\u00c9E",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "VARIATIONS DES STOCKS DE PRODUITS FINIS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Gains de change des exercices ant\u00e9rieurs"
- },
- {
- "name": "Gains de change propres \u00e0\u00a0 l'exercice"
- }
- ],
- "name": "Gains de change"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats des pr\u00eats"
- },
- {
- "name": "Revenus des autres cr\u00e9ances financi\u00e8res"
- }
- ],
- "name": "Int\u00e9r\u00eats et produits assimil\u00e9s"
- },
- {
- "name": "Int\u00e9r\u00eats et autres produits financiers des exercices ant\u00e9rieurs"
- },
- {
- "name": "Revenus des cr\u00e9ances rattach\u00e9es \u00e0\u00a0 des participations"
- },
- {
- "name": "Escomptes obtenus"
- },
- {
- "name": "Produits nets sur cessions de titres et valeurs de placement"
- },
- {
- "name": "Revenus des titres et valeurs de placement"
- }
- ],
- "name": "Int\u00e9r\u00eats et autres produits financiers"
- },
- {
- "children": [
- {
- "name": "Reprises sur dotations financi\u00e8res des exercices ant\u00e9rieurs"
- },
- {
- "name": "Reprises sur provisions pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res"
- },
- {
- "name": "Reprises sur provisions pour risques et charges financi\u00e8res"
- },
- {
- "name": "Reprises sur amortissements des primes de remboursement des obligations"
- },
- {
- "name": "Reprise sur provisions pour d\u00e9pr\u00e9ciation des titres et valeurs de placement"
- },
- {
- "name": "Reprises sur provisions pour d\u00e9pr\u00e9ciation des comptes de tr\u00e9sorerie"
- },
- {
- "children": [
- {
- "name": "Transfert - Pertes de change"
- },
- {
- "name": "Transfert - Charges d'int\u00e9r\u00eats"
- },
- {
- "name": "Transfert - Autres charges financi\u00e8res"
- }
- ],
- "name": "Transfert de charges financi\u00e8res"
- }
- ],
- "name": "Reprises financi\u00e8res, transferts de charges"
- },
- {
- "children": [
- {
- "name": "\u00c9tudes en cours",
- "root_type": "Income"
- },
- {
- "name": "Prestations de services en cours",
- "root_type": "Income"
- }
- ],
- "name": "VARIATIONS DES EN-COURS DE SERVICES",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Produits interm\u00e9diaires",
- "root_type": "Income"
- },
- {
- "name": "Produits r\u00e9siduels",
- "root_type": "Income"
- }
- ],
- "name": "VARIATIONS DES STOCKS DE PRODUITS INTERM\u00c9DIAIRES ET R\u00c9SIDUELS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Travaux en cours",
- "root_type": "Income"
- },
- {
- "name": "Produits en cours",
- "root_type": "Income"
- }
- ],
- "name": "VARIATIONS DES STOCKS DE PRODUITS EN COURS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Produits des titres de participation et des autres titres immobilis\u00e9s des exercices ant\u00e9rieurs"
- },
- {
- "name": "Revenus des titres de participation"
- },
- {
- "name": "Revenus des titres immobilis\u00e9s"
- }
- ],
- "name": "Produits des titres de participation et des autres titres immobilis\u00e9s"
- }
- ],
- "name": "VARIATIONS DES STOCKS DE BIENS ET DE SERVICES PRODUITS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Bonis sur reprises et cessions d'emballages",
- "root_type": "Income"
- },
- {
- "name": "Services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel",
- "root_type": "Income"
- },
- {
- "name": "Redevances pour brevets, logiciels, marques et droits similaires",
- "root_type": "Income"
- },
- {
- "name": "Commissions et courtages",
- "root_type": "Income"
- },
- {
- "name": "Locations",
- "root_type": "Income"
- },
- {
- "name": "Autres produits accessoires",
- "root_type": "Income"
- },
- {
- "name": "Ports, emballages perdus et autres frais factur\u00e9s",
- "root_type": "Income"
- },
- {
- "name": "Mise \u00e0 disposition de personnel",
- "root_type": "Income"
- }
- ],
- "name": "PRODUITS ACCESSOIRES",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "dans la R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe hors R\u00e9gion",
- "root_type": "Income"
- }
- ],
- "name": "TRAVAUX FACTUR\u00c9S",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "aux entreprises du groupe hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "dans la R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion",
- "root_type": "Income"
- }
- ],
- "name": "VENTES DE PRODUITS FINIS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "dans la R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion",
- "root_type": "Income"
- }
- ],
- "name": "VENTES DE MARCHANDISES",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Autres produits d'activit\u00e9s annexes (cessions d'approvisionnements...)",
- "root_type": "Income"
- },
- {
- "name": "Commissions et courtages",
- "root_type": "Income"
- },
- {
- "name": "Produits des services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel",
- "root_type": "Income"
- },
- {
- "name": "Locations diverses",
- "root_type": "Income"
- },
- {
- "name": "Mise \u00e0 disposition de personnel factur\u00e9e ",
- "root_type": "Income"
- },
- {
- "name": "Ports et frais accessoires factur\u00e9s",
- "root_type": "Income"
- },
- {
- "name": "Bonifications obtenues des clients et primes sur ventes",
- "root_type": "Income"
- },
- {
- "name": "Bonis sur reprises d'emballages consign\u00e9s",
- "root_type": "Income"
- }
- ],
- "name": "Venituri din activitati diverse",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "dans la R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe hors R\u00e9gion",
- "root_type": "Income"
- }
- ],
- "name": "VENTES DE PRODUITS INTERM\u00c9DIAIRES",
- "root_type": "Income"
- },
- {
- "name": "Venituri din vanzarea marfurilor",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "- sur ventes de produits interm\u00e9diaires ",
- "root_type": "Income"
- },
- {
- "name": "- sur produits des activit\u00e9s annexes",
- "root_type": "Income"
- },
- {
- "name": "- sur ventes de produits finis",
- "root_type": "Income"
- },
- {
- "name": "- sur ventes de marchandises",
- "root_type": "Income"
- },
- {
- "name": "- sur prestations de services",
- "root_type": "Income"
- },
- {
- "name": "- sur \u00e9tudes",
- "root_type": "Income"
- },
- {
- "name": "- sur travaux",
- "root_type": "Income"
- }
- ],
- "name": "Reduceri comerciale acordate",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "dans la R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion",
- "root_type": "Income"
- }
- ],
- "name": "SERVICES VENDUS",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "aux entreprises du groupe hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "hors R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "aux entreprises du groupe dans la R\u00e9gion",
- "root_type": "Income"
- },
- {
- "name": "dans la R\u00e9gion",
- "root_type": "Income"
- }
- ],
- "name": "VENTES DE PRODUITS R\u00c9SIDUELS",
- "root_type": "Income"
- },
- {
- "name": "Ventes de marchandises"
- }
- ],
- "name": "VENTES",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Ventes de biens et services produits des exercices ant\u00e9rieurs"
- },
- {
- "children": [
- {
- "name": "Ventes de produits interm\u00e9diaires"
- },
- {
- "name": "Ventes de produits finis"
- }
- ],
- "name": "Ventes de biens produits \u00e0\u00a0 l'\u00e9tranger"
- },
- {
- "children": [
- {
- "name": "Ports et frais accessoires factur\u00e9s"
- },
- {
- "name": "Autres ventes et produits accessoires"
- },
- {
- "name": "Bonis sur reprises d'emballages consign\u00e9s"
- },
- {
- "name": "Locations divers es re\u00e7ues"
- },
- {
- "name": "Produits de services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel"
- },
- {
- "name": "Commissions et courtages re\u00e7us"
- }
- ],
- "name": "Ventes de produits accessoires"
- },
- {
- "children": [
- {
- "name": "Prestations de services"
- },
- {
- "name": "Travaux"
- },
- {
- "name": "Etudes"
- }
- ],
- "name": "Ventes de services produits \u00e0\u00a0 l'\u00e9tranger"
- },
- {
- "children": [
- {
- "name": "Prestations de services"
- },
- {
- "name": "Travaux"
- },
- {
- "name": "Etudes"
- }
- ],
- "name": "Ventes de services produits au Maroc"
- },
- {
- "children": [
- {
- "name": "Rabais, remises et ristournes accord\u00e9s sur ventes de B et S produits des exercices ant\u00e9rieurs"
- },
- {
- "name": "R,R,R accord\u00e9es sur ventes au Maroc des biens produits"
- },
- {
- "name": "R,R,R accord\u00e9es sur ventes au Maroc des services produits"
- },
- {
- "name": "R,R,R accord\u00e9es sur ventes \u00e0\u00a0 l'\u00e9tranger des biens produits"
- },
- {
- "name": "R,R,R accord\u00e9es sur ventes \u00e0\u00a0 l'\u00e9tranger des services produits"
- }
- ],
- "name": "Rabais, remises et ristournes accord\u00e9s par l'entreprise"
- },
- {
- "children": [
- {
- "name": "Ventes de produits interm\u00e9diaires"
- },
- {
- "name": "Ventes de produits finis"
- },
- {
- "name": "Ventes de produits r\u00e9siduels"
- }
- ],
- "name": "Ventes de biens produits au Maroc"
- },
- {
- "name": "Redevances pour brevets, marques, droits et valeurs similaires"
- }
- ],
- "name": "SUR PRODUITS \u00c0 L'IMPORTATION",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Immobilisation en non valeurs produite"
- },
- {
- "name": "Immobilisations corporelles produites"
- },
- {
- "name": "Immobilisations incorporelles produites"
- },
- {
- "name": "Immobilisations produites des exercices ant\u00e9rieurs"
- }
- ],
- "name": "Immobilisations produites par l'entreprise pour elle m\u00eame"
- },
- {
- "children": [
- {
- "name": "Subventions d'exploitation re\u00e7ues des exercices ant\u00e9rieurs"
- },
- {
- "name": "Subventions d'exploitations re\u00e7ues de l'exercice"
- }
- ],
- "name": "Subventions d'exploitation"
- },
- {
- "children": [
- {
- "name": "Profits sur op\u00e9rations faites en commun"
- },
- {
- "name": "Vers\u00e9es par l'\u00c9tat et les collectivit\u00e9s publiques",
- "root_type": "Income"
- },
- {
- "name": "Vers\u00e9es par des tiers",
- "root_type": "Income"
- },
- {
- "name": "Vers\u00e9es par les organismes internationaux",
- "root_type": "Income"
- },
- {
- "name": "Transfert de pertes sur op\u00e9rations faites en commun"
- },
- {
- "name": "Autres produits d'exploitation des exercices ant\u00e9rieurs"
- }
- ],
- "name": "AUTRES SUBVENTIONS D'EXPLOITATION",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Reprises sur provisions pour d\u00e9pr\u00e9ciation de l'actif circulant"
- },
- {
- "children": [
- {
- "name": "T,C,E - Autres charges d'exploitation"
- },
- {
- "name": "T,C,E - Achats consomm\u00e9s de mati\u00e8res et fournitures"
- },
- {
- "name": "T,C,E-Autres charges externes"
- },
- {
- "name": "T,C,E - Achats de marchandises"
- },
- {
- "name": "T,C,E - Charges de personnel"
- },
- {
- "name": "T,C,E - Imp\u00f4ts et taxes"
- }
- ],
- "name": "Transferts des charges d'exploitation"
- },
- {
- "name": "Reprises sur provisions pour risques et charges"
- },
- {
- "name": "Reprises sur amortissements des immobilisations incorporelles"
- },
- {
- "name": "Reprises sur amortissements de l'immobilisation en non valeurs"
- },
- {
- "name": "Reprises sur provisions pour d\u00e9pr\u00e9ciation des immobilisations"
- },
- {
- "name": "Reprises sur amortissements des immobilisations corporelles"
- },
- {
- "children": [
- {
- "name": "Reprises sur amortissements des exercices ant\u00e9rieurs"
- },
- {
- "name": "Reprises sur provisions des exercices ant\u00e9rieurs"
- }
- ],
- "name": "Reprises sur amortissements et provisions des exercices ant\u00e9rieurs"
- }
- ],
- "name": "Reprise d'exploitation, transferts de charges"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Produits en cours",
- "root_type": "Income"
- },
- {
- "name": "Travaux en cours",
- "root_type": "Income"
- }
- ],
- "name": "Variation des en-cours de production de biens"
- },
- {
- "children": [
- {
- "name": "Variation des stocks d'\u00e9tudes en cours"
- },
- {
- "name": "Variation des stocks de prestations en cours"
- },
- {
- "name": "Prestations de services en cours",
- "root_type": "Income"
- },
- {
- "name": "Variation des stocks de travaux en cours"
- }
- ],
- "name": "Variation des stocks de services en cours"
- },
- {
- "children": [
- {
- "name": "Produits interm\u00e9diaires ",
- "root_type": "Income"
- },
- {
- "name": "Produits finis",
- "root_type": "Income"
- },
- {
- "name": "Produits r\u00e9siduels",
- "root_type": "Income"
- }
- ],
- "name": "Variation des stocks de produits"
- },
- {
- "children": [
- {
- "name": "Variation des stocks de produits interm\u00e9diaires en cours"
- },
- {
- "name": "Variation des stocks de biens produits en cours"
- },
- {
- "name": "Variation des stocks de produits r\u00e9siduels en cours"
- }
- ],
- "name": "Variation des stocks de produits en cours"
- },
- {
- "children": [
- {
- "name": "Variation des stocks de produits r\u00e9siduels"
- },
- {
- "name": "Variation des stocks de produits interm\u00e9diaires"
- },
- {
- "name": "Variation des stocks de produits finis"
- }
- ],
- "name": "Variation des stocks de biens produits"
- }
- ],
- "name": "SUR PRODUITS DE P\u00c9R\u00c9QUATION",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventes de marchandises \u00e0\u00a0 l'\u00e9tranger"
- },
- {
- "name": "Ventes de marchandises des exercices ant\u00e9rieurs"
- },
- {
- "name": "Ventes de marchandises au Maroc"
- },
- {
- "name": "Rabais, remises et ristournes accord\u00e9s par l'entreprise"
- }
- ],
- "name": "SUR PRODUITS \u00c0 L'EXPORTATION",
- "root_type": "Income"
- }
- ],
- "name": "SUBVENTIONS D'EXPLOITATION",
- "root_type": "Income"
- }
- ],
- "name": "Comptes de produits"
- }
- ],
- "name": "Comptes de gestion"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Cr\u00e9dits de tr\u00e9sorerie"
- }
- ],
- "name": "Cr\u00e9dits de tr\u00e9sorerie"
- },
- {
- "children": [
- {
- "name": "Banques (solde cr\u00e9diteur)"
- },
- {
- "name": "Autres \u00e9tablissements financiers et assimil\u00e9s (soldes cr\u00e9diteurs)"
- }
- ],
- "name": "Banques (solde cr\u00e9diteur)"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9dits d'escompte"
- }
- ],
- "name": "Cr\u00e9dits d'escompte"
- }
- ],
- "name": "TRESORERIE - PASSIF"
- }
- ],
- "name": "COMPTES DE TRESORERIE"
- },
- {
- "name": "COMPTES D'ACTIF IMMOBILISE"
- },
- {
- "name": "COMPTES D'ACTIF CIRCULANT (HORS TRESORERIE)"
- },
- {
- "name": "COMPTES DU PASSIF CIRCULANT (HORS TRESORERIE)"
- },
- {
- "name": "COMPTES DE FINANCEMENT PERMANENT"
- }
- ],
- "name": "COMPTES DE BILAN"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "PERTES SUR CR\u00c9ANCES H.A.O."
- },
- {
- "name": "DONS ET LIB\u00c9RALIT\u00c9S ACCORD\u00c9S"
- },
- {
- "name": "CHARGES PROVISIONN\u00c9ES H.A.O."
- },
- {
- "name": "ABANDONS DE CR\u00c9ANCES CONSENTIS"
- },
- {
- "name": "CHARGES H.A.O. CONSTAT\u00c9ES"
- }
- ],
- "name": "CHARGES HORS ACTIVIT\u00c9S ORDINAIRES"
- },
- {
- "children": [
- {
- "name": "IMMOBILISATIONS FINANCI\u00c8RES"
- },
- {
- "name": "IMMOBILISATIONS INCORPORELLES"
- },
- {
- "name": "R\u00e9sultat d'exploitation"
- },
- {
- "children": [
- {
- "name": "Insuffisance brute d'exploitation (d\u00e9biteur)"
- },
- {
- "name": "Exc\u00e9dent brut d'exploitation (cr\u00e9diteur)"
- }
- ],
- "name": "Exc\u00e9dent brut d'exploitation"
- },
- {
- "name": "Valeur ajout\u00e9e"
- },
- {
- "name": "IMMOBILISATIONS CORPORELLES"
- }
- ],
- "name": "VALEURS COMPTABLES DES CESSIONS D'IMMOBILISATIONS"
- },
- {
- "children": [
- {
- "name": "REPRISES DE SUBVENTIONS D\u2019INVESTISSEMENT"
- },
- {
- "name": "REPRISES DE PROVISIONS POUR D\u00c9PR\u00c9CIATION H.A.O."
- },
- {
- "name": "REPRISES DE PROVISIONS R\u00c9GLEMENT\u00c9ES"
- },
- {
- "name": "REPRISES D\u2019AMORTISSEMENTS"
- },
- {
- "name": "AUTRES REPRISES H.A.O."
- },
- {
- "name": "REPRISES DE PROVISIONS POUR RISQUES ET CHARGES H.A.O."
- }
- ],
- "name": "REPRISES HORS ACTIVIT\u00c9S ORDINAIRES"
- },
- {
- "children": [
- {
- "name": "DOTATIONS AUX PROVISIONS POUR RISQUES ET CHARGES H.A.O."
- },
- {
- "name": "DOTATIONS AUX AMORTISSEMENTS H.A.O."
- },
- {
- "name": "DOTATIONS AUX PROVISIONS R\u00c9GLEMENT\u00c9ES"
- },
- {
- "name": "AUTRES DOTATIONS H.A.O."
- },
- {
- "name": "DOTATIONS AUX PROVISIONS POUR D\u00c9PR\u00c9CIATION H.A.O."
- }
- ],
- "name": "DOTATIONS HORS ACTIVIT\u00c9S ORDINAIRES"
- },
- {
- "children": [
- {
- "name": "DONS ET LIB\u00c9RALIT\u00c9S OBTENUS"
- },
- {
- "name": "ABANDONS DE CR\u00c9ANCES OBTENUS"
- },
- {
- "name": "TRANSFERTS DE CHARGES H.A.O"
- },
- {
- "name": "REPRISES DES CHARGES PROVISIONN\u00c9ES H.A.O."
- },
- {
- "name": "PRODUITS H.A.O CONSTAT\u00c9S"
- }
- ],
- "name": "PRODUITS HORS ACTIVIT\u00c9S ORDINAIRES"
- },
- {
- "children": [
- {
- "name": "RAPPEL D'IMP\u00d4TS SUR R\u00c9SULTATS ANT\u00c9RIEURS"
- },
- {
- "children": [
- {
- "name": "D\u00e9gr\u00e8vements"
- },
- {
- "name": "Annulations pour pertes r\u00e9troactives"
- }
- ],
- "name": "D\u00c9GR\u00c8VEMENTS ET ANNULATIONS D\u2019IMP\u00d4TS SUR R\u00c9SULTATS ANT\u00c9RIEURS"
- },
- {
- "name": "IMP\u00d4T MINIMUM FORFAITAIRE (I.M.F.)"
- },
- {
- "children": [
- {
- "name": "Activit\u00e9s exerc\u00e9es dans l'\u00c9tat"
- },
- {
- "name": "Activit\u00e9s exerc\u00e9es hors R\u00e9gion"
- },
- {
- "name": "Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion"
- }
- ],
- "name": "IMP\u00d4TS SUR LES B\u00c9N\u00c9FICES DE L'EXERCICE"
- }
- ],
- "name": "IMP\u00d4TS SUR LE R\u00c9SULTAT"
- },
- {
- "children": [
- {
- "name": "COLLECTIVIT\u00c9S PUBLIQUES"
- },
- {
- "name": "AUTRES"
- },
- {
- "name": "\u00c9TAT"
- },
- {
- "name": "GROUPE"
- }
- ],
- "name": "SUBVENTIONS D'\u00c9QUILIBRE"
- },
- {
- "children": [
- {
- "name": "PARTICIPATION L\u00c9GALE AUX B\u00c9N\u00c9FICES"
- },
- {
- "name": "AUTRES PARTICIPATIONS"
- },
- {
- "name": "PARTICIPATION CONTRACTUELLE AUX B\u00c9N\u00c9FICES"
- }
- ],
- "name": "PARTICIPATION DES TRAVAILLEURS"
- },
- {
- "children": [
- {
- "name": "IMMOBILISATIONS FINANCI\u00c8RES"
- },
- {
- "name": "IMMOBILISATIONS CORPORELLES"
- },
- {
- "name": "IMMOBILISATIONS INCORPORELLES"
- }
- ],
- "name": "PRODUITS DES CESSIONS D'IMMOBILISATIONS"
- }
- ],
- "name": "Comptes sp\u00e9ciaux"
- }
- ],
- "name": "Plan Comptable SYSCOA"
- }
-}
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/charts/th_chart.json b/erpnext/setup/doctype/company/charts/th_chart.json
deleted file mode 100644
index 7b003c1..0000000
--- a/erpnext/setup/doctype/company/charts/th_chart.json
+++ /dev/null
@@ -1,4768 +0,0 @@
-{
- "name": "Thailand - Chart of Accounts",
- "root": {
- "children": [
- {
- "name": "INDIRECTE KOSTEN"
- },
- {
- "children": [
- {
- "name": "Kantoorbenodigdheden"
- },
- {
- "name": "Emballage"
- },
- {
- "name": "Hulpstoffen 1"
- },
- {
- "name": "Grondstoffen 2"
- },
- {
- "name": "Goederen onderweg"
- },
- {
- "name": "Goederen 1"
- },
- {
- "name": "Hulpstoffen 2"
- },
- {
- "name": "Gereed product 1"
- },
- {
- "name": "Gereed product 2"
- },
- {
- "name": "Onderhanden werk"
- },
- {
- "name": "Zegels"
- },
- {
- "name": "Goederen 2"
- },
- {
- "name": "Goederen in consignatie"
- },
- {
- "name": "Verpakkingsmateriaal"
- },
- {
- "name": "Grondstoffen 1"
- },
- {
- "name": "Halffabrikaten 2"
- },
- {
- "name": "Halffabrikaten 1"
- }
- ],
- "name": "VOORRAAD GRONDSTOFFEN, HULPMATERIALEN EN HANDELSGOEDEREN"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Btw te vorderen overig",
- "root_type": "Liability"
- },
- {
- "name": "Premie WIR",
- "root_type": "Liability"
- },
- {
- "name": "Af te dragen Btw-verlegd",
- "root_type": "Liability"
- },
- {
- "name": "Btw oude jaren",
- "root_type": "Liability"
- },
- {
- "name": "Btw te vorderen hoog",
- "root_type": "Liability"
- },
- {
- "name": "Btw af te dragen laag",
- "root_type": "Liability"
- },
- {
- "name": "Overige te betalen posten",
- "root_type": "Liability"
- },
- {
- "name": "Vooruit ontvangen bedr.",
- "root_type": "Liability"
- },
- {
- "name": "Btw-afdracht",
- "root_type": "Liability"
- },
- {
- "name": "Energiekosten",
- "root_type": "Liability"
- },
- {
- "name": "Accountantskosten",
- "root_type": "Liability"
- },
- {
- "name": "Telefoon/telefax",
- "root_type": "Liability"
- },
- {
- "name": "Termijnen onderh. werk",
- "root_type": "Liability"
- },
- {
- "name": "Rekening-courant inkoopvereniging",
- "root_type": "Liability"
- },
- {
- "name": "Loonheffing",
- "root_type": "Liability"
- },
- {
- "name": "Afdracht loonheffing",
- "root_type": "Liability"
- },
- {
- "name": "Vennootschapsbelasting",
- "root_type": "Liability"
- },
- {
- "name": "Btw te vorderen laag",
- "root_type": "Liability"
- },
- {
- "name": "Btw af te dragen hoog",
- "root_type": "Liability"
- },
- {
- "name": "Te vorderen Btw-verlegd",
- "root_type": "Liability"
- },
- {
- "name": "Btw af te dragen overig",
- "root_type": "Liability"
- },
- {
- "name": "Investeringsaftrek",
- "root_type": "Liability"
- },
- {
- "name": "Dividendbelasting",
- "root_type": "Liability"
- },
- {
- "name": "Sociale lasten",
- "root_type": "Liability"
- },
- {
- "name": "Pensioenpremies",
- "root_type": "Liability"
- },
- {
- "name": "Vakantiegeld",
- "root_type": "Liability"
- },
- {
- "name": "Vakantiedagen",
- "root_type": "Liability"
- },
- {
- "name": "Vakantiezegels",
- "root_type": "Liability"
- },
- {
- "name": "Rente",
- "root_type": "Liability"
- },
- {
- "name": "Dividend",
- "root_type": "Liability"
- },
- {
- "name": "Tanti\u00e8mes",
- "root_type": "Liability"
- }
- ],
- "name": "KORTLOPENDE SCHULDEN"
- },
- {
- "children": [
- {
- "name": "Vooruitbetaalde kosten",
- "root_type": "Asset"
- },
- {
- "name": "Te ontvangen ziekengeld",
- "root_type": "Asset"
- },
- {
- "name": "Overige vorderingen",
- "root_type": "Asset"
- },
- {
- "name": "Dubieuze debiteuren",
- "root_type": "Asset"
- },
- {
- "name": "Rekening-courant directie",
- "root_type": "Asset"
- },
- {
- "name": "Voorziening dubieuze debiteuren",
- "root_type": "Asset"
- },
- {
- "name": "Voorschotten personeel",
- "root_type": "Asset"
- }
- ],
- "name": "VORDERINGEN"
- },
- {
- "children": [
- {
- "name": "BIZNER bank"
- },
- {
- "name": "Kleine kas"
- },
- {
- "name": "ABN-AMRO bank"
- },
- {
- "name": "Bankbetaalkaarten",
- "root_type": "Asset"
- },
- {
- "name": "Effecten",
- "root_type": "Asset"
- },
- {
- "name": "Kas valuta"
- },
- {
- "name": "Kruisposten",
- "root_type": "Asset"
- },
- {
- "name": "Kas"
- },
- {
- "name": "RABO bank"
- },
- {
- "name": "Girobetaalkaarten",
- "root_type": "Asset"
- },
- {
- "name": "Postbank"
- }
- ],
- "name": "LIQUIDE MIDDELEN"
- }
- ],
- "name": "FINANCIELE REKENINGEN, KORTLOPENDE VORDERINGEN EN SCHULDEN"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Afschrijving Vrachtauto's",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Aanhangwagens",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Personenauto's",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Heftrucks",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Aanhangwagens",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Vrachtauto's",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Personenauto's",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Rijwielen en bromfietsen",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Rijwielen en bromfietsen",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Heftrucks",
- "root_type": "Asset"
- }
- ],
- "name": "VERVOERMIDDELEN"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Aanschafwaarde Gereedschappen",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Fabrieksinventaris",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Bedrijfsinventaris",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Magazijninventaris",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Gereedschappen",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Kantine-inventaris",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Fabrieksinventaris",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Magazijninventaris",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Kantoorinventaris",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Kantoormachines",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Kantoormachines",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Kantine-inventaris",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Kantoorinventaris",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Bedrijfsinventaris",
- "root_type": "Asset"
- }
- ],
- "name": "INVENTARIS"
- },
- {
- "children": [
- {
- "name": "Afschrijving Machines 4",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Machines 2",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Machines 5",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Machines 3",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Machines 4",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Machines 1",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Machines 2",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Machines 5",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Machines 3",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Machines 1",
- "root_type": "Asset"
- }
- ],
- "name": "MACHINES"
- }
- ],
- "name": "MACHINES EN INVENTARIS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Financieringskosten huurkoop",
- "root_type": "Asset"
- },
- {
- "name": "Waarborgsommen",
- "root_type": "Asset"
- },
- {
- "name": "Hypotheken u/g 2",
- "root_type": "Asset"
- },
- {
- "name": "Hypotheken u/g 1",
- "root_type": "Asset"
- },
- {
- "name": "Hypotheken u/g 3",
- "root_type": "Asset"
- },
- {
- "name": "Leningen u/g 1",
- "root_type": "Asset"
- },
- {
- "name": "Leningen u/g 3",
- "root_type": "Asset"
- },
- {
- "name": "Leningen u/g 2",
- "root_type": "Asset"
- },
- {
- "name": "Leningen u/g 5",
- "root_type": "Asset"
- },
- {
- "name": "Leningen u/g 4",
- "root_type": "Asset"
- },
- {
- "name": "Vorderingen op deelnemingen",
- "root_type": "Asset"
- },
- {
- "name": "Financieringskosten",
- "root_type": "Asset"
- }
- ],
- "name": "LANGLOPENDE VORDERINGEN"
- },
- {
- "children": [
- {
- "name": "Meerderheidsdeelnemingen",
- "root_type": "Asset"
- },
- {
- "name": "Minderheidsdeelnemingen",
- "root_type": "Asset"
- },
- {
- "name": "Aandeel inkoopcombinatie",
- "root_type": "Asset"
- }
- ],
- "name": "FINANCIELE VASTE ACTIVA"
- }
- ],
- "name": "FINANCIELE VASTE ACTIVA EN LANGLOPENDE VORDERINGEN"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Hypotheek o/g 5",
- "root_type": "Liability"
- },
- {
- "name": "Lease-verplichtingen",
- "root_type": "Liability"
- },
- {
- "name": "Huurkoopverplichtingen",
- "root_type": "Liability"
- },
- {
- "name": "Hypotheek o/g 1",
- "root_type": "Liability"
- },
- {
- "name": "Hypotheek o/g 2",
- "root_type": "Liability"
- },
- {
- "name": "Hypotheek o/g 4",
- "root_type": "Liability"
- },
- {
- "name": "Hypotheek o/g 3",
- "root_type": "Liability"
- }
- ],
- "name": "AFLOSSINGEN"
- },
- {
- "children": [
- {
- "name": "Rekening-courant directie",
- "root_type": "Liability"
- },
- {
- "name": "Hypotheken o/g 1",
- "root_type": "Liability"
- },
- {
- "name": "Hypotheken o/g 3",
- "root_type": "Liability"
- },
- {
- "name": "Hypotheken o/g 5",
- "root_type": "Liability"
- },
- {
- "name": "Lease-verplichtingen",
- "root_type": "Liability"
- },
- {
- "name": "Huurkoopverplichtingen",
- "root_type": "Liability"
- },
- {
- "name": "Hypotheken o/g 2",
- "root_type": "Liability"
- },
- {
- "name": "Hypotheken o/g 4",
- "root_type": "Liability"
- },
- {
- "name": "Leningen o/g 5",
- "root_type": "Liability"
- },
- {
- "name": "Leningen o/g 2",
- "root_type": "Liability"
- },
- {
- "name": "Leningen o/g 1",
- "root_type": "Liability"
- },
- {
- "name": "Leningen o/g 3",
- "root_type": "Liability"
- },
- {
- "name": "Leningen o/g 4",
- "root_type": "Liability"
- }
- ],
- "name": "LANGLOPENDE SCHULDEN"
- }
- ],
- "name": "LANGLOPENDE SCHULDEN EN AFLOSSINGEN"
- },
- {
- "children": [
- {
- "name": "Afschrijving Ontwikkelingskosten",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Octrooien",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Goodwill",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Auteursrechten",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Vergunningen",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Aanloopkosten",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Licenties",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Tonnagevergunningen",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Drankvergunningen",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Vergunningen",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Auteursrechten",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Drankvergunningen",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Tonnagevergunningen",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Goodwill",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Octrooien",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Aanloopkosten",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Ontwikkelingskosten",
- "root_type": "Asset"
- }
- ],
- "name": "IMMATERIELE ACTIVA"
- },
- {
- "children": [
- {
- "name": "Aanschafwaarde Gebouwen",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Verbouwingen",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Landerijen",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Grondverbetering",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Pachtersinvesteringen",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Bedrijfsgebouwen",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Woon-winkelhuis",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Woon-winkelhuis",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Winkels",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Parkeerplaats",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Grondverbetering",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Ondergrond gebouwen",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Bedrijfsgebouwen",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Aanloopkosten",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Gebouwen",
- "root_type": "Asset"
- },
- {
- "name": "Afschrijving Winkels",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Pachtersinvesteringen",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Parkeerplaats",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Verbouwingen",
- "root_type": "Asset"
- },
- {
- "name": "Aanschafwaarde Aanloopkosten",
- "root_type": "Asset"
- }
- ],
- "name": "ONROERENDE GOEDEREN"
- },
- {
- "children": [
- {
- "name": "Overige persoonlijke verplichtingen",
- "root_type": "Liability"
- },
- {
- "name": "Giften",
- "root_type": "Liability"
- },
- {
- "name": "Buitengewone lasten",
- "root_type": "Liability"
- },
- {
- "name": "Inkomstenbelasting",
- "root_type": "Liability"
- },
- {
- "name": "Vermogensbelasting",
- "root_type": "Liability"
- },
- {
- "name": "Wettelijke reserves",
- "root_type": "Liability"
- },
- {
- "name": "Overige reserves",
- "root_type": "Liability"
- },
- {
- "name": "Aandelenkapitaal",
- "root_type": "Liability"
- },
- {
- "name": "Overige priv\u00e9-uitgaven",
- "root_type": "Liability"
- },
- {
- "name": "Huishoudgeld",
- "root_type": "Liability"
- },
- {
- "name": "Premie lijfrenteverzekeringen",
- "root_type": "Liability"
- },
- {
- "name": "Premie volksverzekeringen",
- "root_type": "Liability"
- },
- {
- "name": "Assuranties",
- "root_type": "Liability"
- },
- {
- "name": "Priv\u00e9-opnamen/stortingen",
- "root_type": "Liability"
- },
- {
- "name": "Kapitaal",
- "root_type": "Liability"
- },
- {
- "name": "WAO en ziekengeldverzekeringen",
- "root_type": "Liability"
- },
- {
- "name": "Priv\u00e9-gebruik",
- "root_type": "Liability"
- },
- {
- "name": "Premie volksverzekeringen",
- "root_type": "Liability"
- }
- ],
- "name": "EIGEN VERMOGEN"
- },
- {
- "children": [
- {
- "name": "Pens.voorz. eigen beheer",
- "root_type": "Liability"
- },
- {
- "name": "Stamrechtverplichtingen",
- "root_type": "Liability"
- },
- {
- "name": "Backservice pensioenverpl.",
- "root_type": "Liability"
- },
- {
- "name": "Pensioenverplichtingen",
- "root_type": "Liability"
- },
- {
- "name": "Egalisatierekening WIR",
- "root_type": "Liability"
- },
- {
- "name": "Vervangingsreserve",
- "root_type": "Liability"
- },
- {
- "name": "Garantieverplichtingen",
- "root_type": "Liability"
- },
- {
- "name": "Egalisatieres. grootonderh.",
- "root_type": "Liability"
- },
- {
- "name": "Assurantie eigen risico",
- "root_type": "Liability"
- },
- {
- "name": "Latente belastingverpl.",
- "root_type": "Liability"
- },
- {
- "name": "Voorziening deelnemingen",
- "root_type": "Liability"
- }
- ],
- "name": "VOORZIENINGEN"
- }
- ],
- "name": "VASTE ACTIVA, EIGEN VERMOGEN, LANGLOPEND VREEMD VERMOGEN EN VOORZIENINGEN"
- },
- {
- "children": [
- {
- "name": "Opbrengsten deelnemingen",
- "root_type": "Income"
- },
- {
- "name": "Verlies verkoop deelnem.",
- "root_type": "Expense"
- },
- {
- "name": "Vpb bijzonder resultaat",
- "root_type": "Income"
- },
- {
- "name": "Winst",
- "root_type": "Income"
- },
- {
- "name": "Memoriaal"
- },
- {
- "name": "Winst bij verkoop deelnem.",
- "root_type": "Income"
- },
- {
- "name": "Reorganisatiekosten",
- "root_type": "Expense"
- },
- {
- "name": "Vpb normaal resultaat",
- "root_type": "Income"
- },
- {
- "name": "Voorz. Verlies deelnem.",
- "root_type": "Expense"
- }
- ],
- "name": "OVERIGE RESULTATEN"
- },
- {
- "children": [
- {
- "name": "Income"
- }
- ],
- "name": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Tanti\u00e8mes de l'exercice"
- },
- {
- "name": "Autres allocataires"
- },
- {
- "name": "Dividendes et tanti\u00e8mes d'exercices ant\u00e9rieurs"
- },
- {
- "name": "Dividendes de l'exercice"
- }
- ],
- "name": "DETTES DECOULANT DE L'AFFECTATION DES RESULTATS"
- },
- {
- "children": [
- {
- "name": "R\u00e9ductions de valeur act\u00e9es"
- },
- {
- "name": "Compensation clients"
- },
- {
- "children": [
- {
- "name": "Autres entreprises avec lesquelles il existe un lien de participation"
- },
- {
- "name": "Entreprises li\u00e9es"
- },
- {
- "name": "Administrateurs et g\u00e9rants de l'entreprise"
- }
- ],
- "name": "Effets \u00e0 recevoir sur entreprises apparent\u00e9es et administrateurs et g\u00e9rants"
- },
- {
- "children": [
- {
- "name": "Entreprises li\u00e9es"
- },
- {
- "name": "Administrateurs et g\u00e9rants d'entreprise"
- },
- {
- "name": "Autres entreprises avec lesquelles il existe un lien de participation"
- }
- ],
- "name": "Clients, cr\u00e9ances courantes, entreprises apparent\u00e9es, administrateurs et g\u00e9rants"
- },
- {
- "children": [
- {
- "name": "Effets \u00e0 l'escompte"
- },
- {
- "name": "Effets \u00e0 l'encaissement"
- },
- {
- "name": "Effets \u00e0 recevoir"
- }
- ],
- "name": "Effets \u00e0 recevoir"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances r\u00e9sultant de livraisons de biens"
- },
- {
- "name": "Rabais, remises, ristournes \u00e0 accorder et autres notes de cr\u00e9dit \u00e0 \u00e9tablir"
- }
- ],
- "name": "Clients"
- },
- {
- "name": "Cr\u00e9ances douteuses"
- },
- {
- "name": "Acomptes vers\u00e9s"
- },
- {
- "name": "Clients : retenues sur garanties"
- },
- {
- "name": "Produits \u00e0 recevoir"
- }
- ],
- "name": "CREANCES COMMERCIALES"
- },
- {
- "children": [
- {
- "name": "Acomptes re\u00e7us d'autres tiers \u00e0 moins d'un an"
- },
- {
- "name": "Participation du personnel \u00e0 payer"
- },
- {
- "name": "Actionnaires - capital \u00e0 rembourser"
- },
- {
- "name": "Obligations et coupons \u00e9chus"
- },
- {
- "name": "Emballages et mat\u00e9riel consign\u00e9s"
- },
- {
- "name": "Autres dettes diverses"
- },
- {
- "name": "Cautionnements re\u00e7us en num\u00e9raires"
- }
- ],
- "name": "DETTES DIVERSES"
- },
- {
- "children": [
- {
- "name": "Charges \u00e0 reporter"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Autres produits d'exploitation"
- },
- {
- "name": "Commissions \u00e0 obtenir"
- },
- {
- "name": "Ristournes, rabais \u00e0 obtenir"
- }
- ],
- "name": "Produits d'exploitation"
- },
- {
- "children": [
- {
- "name": "Int\u00e9r\u00eats courus et non \u00e9chus sur pr\u00eats et d\u00e9bits"
- },
- {
- "name": "Autres produits financiers"
- }
- ],
- "name": "Produits financiers"
- }
- ],
- "name": "Produits acquis"
- },
- {
- "name": "Charges \u00e0 imputer"
- },
- {
- "children": [
- {
- "name": "Produits d'exploitation \u00e0 reporter"
- },
- {
- "name": "Produits financiers \u00e0 reporter"
- }
- ],
- "name": "Produits \u00e0 reporter"
- },
- {
- "children": [
- {
- "name": "Compte de r\u00e9partition p\u00e9riodique des charges"
- },
- {
- "name": "Compte d'attente"
- },
- {
- "name": "Transferts d'exercice"
- }
- ],
- "name": "Comptes d'attente"
- }
- ],
- "name": "COMPTES DE REGULARISATION ET COMPTES D'ATTENTE"
- },
- {
- "name": "ACOMPTES RECUS SUR COMMANDES"
- },
- {
- "children": [
- {
- "name": "Acomptes re\u00e7us"
- },
- {
- "name": "Factures \u00e0 recevoir"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Fournisseurs importation"
- },
- {
- "name": "Fournisseurs CEE"
- },
- {
- "name": "Fournisseurs belges"
- }
- ],
- "name": "Fournisseurs ordinaires"
- },
- {
- "children": [
- {
- "name": "Entreprises li\u00e9es"
- },
- {
- "name": "Entreprises avec lesquelles il existe un lien de participation"
- }
- ],
- "name": "Entreprises apparent\u00e9es"
- }
- ],
- "name": "Effets \u00e0 payer"
- },
- {
- "children": [
- {
- "name": "Dettes envers les coparticipants"
- },
- {
- "children": [
- {
- "name": "Fournisseurs CEE"
- },
- {
- "name": "Fournisseurs importation"
- },
- {
- "name": "Fournisseurs belges"
- }
- ],
- "name": "Fournisseurs ordinaires"
- },
- {
- "name": "Fournisseurs - retenues de garanties"
- },
- {
- "children": [
- {
- "name": "Entreprises avec lesquelles il existe un lien de participation"
- }
- ],
- "name": "Entreprises apparent\u00e9es"
- }
- ],
- "name": "Fournisseurs"
- },
- {
- "name": "Compensations fournisseurs"
- }
- ],
- "name": "DETTES COMMERCIALES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "1er trimestre"
- },
- {
- "name": "Arri\u00e9r\u00e9s"
- },
- {
- "name": "3\u00e8me trimestre"
- },
- {
- "name": "2\u00e8me trimestre"
- },
- {
- "name": "4\u00e8me trimestre"
- }
- ],
- "name": "Office National de la S\u00e9curit\u00e9 Sociale"
- },
- {
- "children": [
- {
- "name": "Employ\u00e9s"
- },
- {
- "name": "Ouvriers"
- },
- {
- "name": "Administrateurs, g\u00e9rants et commissaires"
- },
- {
- "name": "Direction"
- }
- ],
- "name": "R\u00e9mun\u00e9rations"
- },
- {
- "children": [
- {
- "name": "Ouvriers"
- },
- {
- "name": "Employ\u00e9s"
- },
- {
- "name": "Direction"
- }
- ],
- "name": "P\u00e9cules de vacances"
- },
- {
- "children": [
- {
- "name": "\u00e0 4507 Autres imp\u00f4ts en Belgique"
- },
- {
- "name": "\u00e0 4504 Imp\u00f4ts sur le r\u00e9sultat"
- },
- {
- "name": "Imp\u00f4ts \u00e0 l'\u00e9tranger"
- }
- ],
- "name": "Dettes fiscales estim\u00e9es"
- },
- {
- "children": [
- {
- "name": "T.V.A. \u00e0 payer - Import"
- },
- {
- "name": "T.V.A. \u00e0 payer - Cocontractant"
- },
- {
- "name": "T.V.A. \u00e0 payer - Intra-communautaire"
- },
- {
- "name": "T.V.A. \u00e0 payer"
- },
- {
- "name": "Compte courant administration T.V.A."
- },
- {
- "name": "Taxe d'\u00e9galisation due"
- }
- ],
- "name": "T.V.A. \u00e0 payer"
- },
- {
- "children": [
- {
- "name": "Autres imp\u00f4ts sur le r\u00e9sultat"
- },
- {
- "children": [
- {
- "name": "Autres imp\u00f4ts et taxes \u00e0 payer"
- },
- {
- "name": "Imp\u00f4ts provinciaux \u00e0 payer"
- },
- {
- "name": "Imp\u00f4ts communaux \u00e0 payer"
- },
- {
- "name": "Pr\u00e9compte immobilier"
- }
- ],
- "name": "Autres imp\u00f4ts et taxes en Belgique"
- },
- {
- "name": "Imp\u00f4ts et taxes \u00e0 l'\u00e9tranger"
- }
- ],
- "name": "Imp\u00f4ts et taxes \u00e0 payer"
- },
- {
- "children": [
- {
- "name": "Autres pr\u00e9comptes retenus"
- },
- {
- "name": "Pr\u00e9compte professionnel retenu sur r\u00e9mun\u00e9rations"
- },
- {
- "name": "Pr\u00e9compte professionnel retenu sur tanti\u00e8mes"
- },
- {
- "name": "Pr\u00e9compte mobilier retenu sur dividendes attribu\u00e9s"
- },
- {
- "name": "Pr\u00e9compte mobilier retenu sur int\u00e9r\u00eats pay\u00e9s"
- }
- ],
- "name": "Pr\u00e9comptes retenus"
- },
- {
- "children": [
- {
- "name": "Dettes et provisions sociales diverses"
- },
- {
- "name": "Caisse d'assurances sociales pour travailleurs ind\u00e9pendants"
- },
- {
- "name": "Oppositions sur r\u00e9mun\u00e9rations"
- },
- {
- "children": [
- {
- "name": "Assurance groupe "
- },
- {
- "name": "Assurances individuelles"
- },
- {
- "name": "Assurance loi"
- },
- {
- "name": "Assurance salaire garanti "
- }
- ],
- "name": "Assurances relatives au personnel"
- },
- {
- "name": "Provision pour gratifications de fin d'ann\u00e9e"
- },
- {
- "name": "D\u00e9parts de personnel"
- }
- ],
- "name": "Autres dettes sociales"
- }
- ],
- "name": "DETTES FISCALES, SALARIALES ET SOCIALES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Non convertibles"
- },
- {
- "name": "Convertibles"
- }
- ],
- "name": "Emprunts obligataires non subordonn\u00e9s"
- },
- {
- "children": [
- {
- "name": "Non convertibles"
- },
- {
- "name": "Convertibles"
- }
- ],
- "name": "Emprunts subordonn\u00e9s"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9dits d'acceptation"
- },
- {
- "name": "Promesses"
- },
- {
- "name": "Dettes en compte"
- }
- ],
- "name": "Etablissements de cr\u00e9dit"
- },
- {
- "children": [
- {
- "name": "Financement de biens immobiliers"
- },
- {
- "name": "Financement de biens mobiliers"
- }
- ],
- "name": "Dettes de location-financement et assimil\u00e9es"
- },
- {
- "children": [
- {
- "name": "Effets \u00e0 payer"
- },
- {
- "name": "Fournisseurs"
- }
- ],
- "name": "Dettes commerciales"
- },
- {
- "name": "Autres emprunts"
- },
- {
- "name": "Cautionnements re\u00e7us en num\u00e9raires"
- },
- {
- "children": [
- {
- "name": "Entreprises avec lesquelles il existe un lien de participation"
- },
- {
- "name": "Entreprises li\u00e9es"
- },
- {
- "name": "Administrateurs, g\u00e9rants, associ\u00e9s"
- },
- {
- "name": "Autres dettes"
- }
- ],
- "name": "Dettes diverses"
- }
- ],
- "name": "DETTES A PLUS D'UN AN ECHEANT DANS L'ANNEE"
- },
- {
- "children": [
- {
- "name": "Etablissements de cr\u00e9dit. Cr\u00e9dits d'acceptation"
- },
- {
- "name": "Etablissements de cr\u00e9dit. Promesses"
- },
- {
- "name": "Etablissements de cr\u00e9dit. Dettes en compte courant"
- },
- {
- "name": "Etablissements de cr\u00e9dit. Emprunts en compte \u00e0 terme fixe"
- },
- {
- "name": "Autres emprunts"
- }
- ],
- "name": "DETTES FINANCIERES"
- },
- {
- "children": [
- {
- "name": "Cautionnements vers\u00e9s en num\u00e9raires"
- },
- {
- "name": "R\u00e9ductions de valeur act\u00e9es"
- },
- {
- "children": [
- {
- "name": "Actionnaires d\u00e9faillants"
- },
- {
- "name": "Appels de fonds"
- }
- ],
- "name": "Capital appel\u00e9, non vers\u00e9"
- },
- {
- "children": [
- {
- "name": "T.V.A D\u00e9ductible"
- },
- {
- "name": "Compte courant administration T.V.A."
- },
- {
- "name": "Taxe d'\u00e9galisation due"
- }
- ],
- "name": "T.V.A. \u00e0 r\u00e9cup\u00e9rer"
- },
- {
- "children": [
- {
- "name": "Imp\u00f4ts \u00e9trangers"
- },
- {
- "name": "\u00e0 4127 Autres imp\u00f4ts belges"
- },
- {
- "name": "\u00e0 4124 Imp\u00f4ts belges sur le r\u00e9sultat"
- }
- ],
- "name": "Imp\u00f4ts et versements fiscaux \u00e0 r\u00e9cup\u00e9rer"
- },
- {
- "name": "Produits \u00e0 recevoir"
- },
- {
- "children": [
- {
- "name": "Rabais, ristournes, remises \u00e0 obtenir et autres avoirs non encore re\u00e7us"
- },
- {
- "name": "Compte courant des administrateurs et g\u00e9rants"
- },
- {
- "name": "Compte courant des associ\u00e9s en S.P.R.L."
- },
- {
- "name": "Avances et pr\u00eats au personnel"
- },
- {
- "name": "Associ\u00e9s"
- },
- {
- "children": [
- {
- "name": "Autres cr\u00e9ances"
- },
- {
- "name": "Subsides \u00e0 recevoir"
- }
- ],
- "name": "Etat et \u00e9tablissements publics"
- },
- {
- "name": "Emballages et mat\u00e9riel \u00e0 rendre"
- },
- {
- "name": "Cr\u00e9ances sur soci\u00e9t\u00e9s apparent\u00e9es"
- }
- ],
- "name": "Cr\u00e9ances diverses"
- },
- {
- "name": "Cr\u00e9ances douteuses"
- }
- ],
- "name": "AUTRES CREANCES"
- }
- ],
- "name": "CLASSE 4. CREANCES ET DETTES A UN AN AU PLUS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Perte \u00e0 reporter",
- "root_type": "Income"
- },
- {
- "name": "Pr\u00e9l\u00e8vement sur les r\u00e9serves",
- "root_type": "Income"
- },
- {
- "name": "Pr\u00e9l\u00e8vement sur le capital et les primes d'\u00e9mission",
- "root_type": "Income"
- },
- {
- "name": "B\u00e9n\u00e9fice report\u00e9 de l'exercice pr\u00e9c\u00e9dent",
- "root_type": "Income"
- },
- {
- "name": "Intervention d'associ\u00e9s",
- "root_type": "Income"
- }
- ],
- "name": "AFFECTATION AUX RESULTATS"
- },
- {
- "children": [
- {
- "name": "Imp\u00f4ts \u00e9trangers sur le r\u00e9sultat",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "R\u00e9gularisations d'imp\u00f4ts estim\u00e9s",
- "root_type": "Income"
- },
- {
- "name": "R\u00e9gularisations d'imp\u00f4ts dus ou vers\u00e9s",
- "root_type": "Income"
- },
- {
- "name": "Reprises de provisions fiscales",
- "root_type": "Income"
- }
- ],
- "name": "Imp\u00f4ts belges sur le r\u00e9sultat"
- }
- ],
- "name": "REGULARISATIONS D'IMPOTS ET REPRISES DE PROVISIONS FISCALES"
- },
- {
- "children": [
- {
- "name": "Reprises de provisions pour risques et charges exceptionnelles",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Sur immobilisations financi\u00e8res",
- "root_type": "Income"
- },
- {
- "name": "Sur immobilisations incorporelles",
- "root_type": "Income"
- },
- {
- "name": "Sur immobilisations corporelles",
- "root_type": "Income"
- }
- ],
- "name": "Plus-values sur r\u00e9alisation d'actifs immobilis\u00e9s"
- },
- {
- "name": "Reprises de r\u00e9ductions de valeur sur immobilisations financi\u00e8res",
- "root_type": "Income"
- },
- {
- "name": "Autres produits exceptionnels",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Sur immobilisations corporelles",
- "root_type": "Income"
- },
- {
- "name": "Sur immobilisations incorporelles",
- "root_type": "Income"
- }
- ],
- "name": "Reprises d'amortissements et de r\u00e9ductions de valeur"
- }
- ],
- "name": "PRODUITS EXCEPTIONNELS"
- },
- {
- "children": [
- {
- "name": "Escomptes obtenus",
- "root_type": "Income"
- },
- {
- "name": "Produits des autres cr\u00e9ances",
- "root_type": "Income"
- },
- {
- "name": "Ecarts de conversion des devises",
- "root_type": "Income"
- },
- {
- "name": "Diff\u00e9rences de change",
- "root_type": "Income"
- },
- {
- "name": "Subsides en capital et en int\u00e9r\u00eats",
- "root_type": "Income"
- },
- {
- "name": "Plus-values sur r\u00e9alisations d'actifs circulants",
- "root_type": "Income"
- },
- {
- "name": "Produits des actifs circulants",
- "root_type": "Income"
- }
- ],
- "name": "PRODUITS FINANCIERS"
- },
- {
- "children": [
- {
- "name": "Locations diverses \u00e0 caract\u00e8re professionnel",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Bonis sur reprises d'emballages consign\u00e9s",
- "root_type": "Income"
- },
- {
- "name": "Bonis sur travaux en associations momentan\u00e9es",
- "root_type": "Income"
- }
- ],
- "name": "Produits divers"
- },
- {
- "name": "Commissions et courtages",
- "root_type": "Income"
- },
- {
- "name": "Redevances pour brevets et licences",
- "root_type": "Income"
- },
- {
- "name": "Prestations de services",
- "root_type": "Income"
- },
- {
- "name": "Revenus des immeubles affect\u00e9s aux activit\u00e9s non professionnelles",
- "root_type": "Income"
- },
- {
- "name": "Subsides d'exploitation et montants compensatoires",
- "root_type": "Income"
- },
- {
- "name": "Plus-values sur r\u00e9alisations courantes d'immobilisations corporelles",
- "root_type": "Income"
- },
- {
- "name": "Plus-values sur r\u00e9alisations de cr\u00e9ances commerciales",
- "root_type": "Income"
- },
- {
- "name": "Produits de services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel",
- "root_type": "Income"
- }
- ],
- "name": "AUTRES PRODUITS D'EXPLOITATION"
- },
- {
- "children": [
- {
- "name": "En immobilisations corporelles",
- "root_type": "Income"
- },
- {
- "name": "En immobilisations en cours",
- "root_type": "Income"
- },
- {
- "name": "En frais d'\u00e9tablissement",
- "root_type": "Income"
- },
- {
- "name": "En immobilisations incorporelles",
- "root_type": "Income"
- }
- ],
- "name": "PRODUCTION IMMOBILISEE"
- },
- {
- "children": [
- {
- "name": "Des produits finis",
- "root_type": "Income"
- },
- {
- "name": "Des en cours de fabrication",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Sur travaux en cours des associations momentan\u00e9es",
- "root_type": "Income"
- },
- {
- "name": "Sur commandes en cours d'ex\u00e9cution",
- "root_type": "Income"
- }
- ],
- "name": "B\u00e9n\u00e9fices port\u00e9s en compte sur commandes en cours"
- },
- {
- "children": [
- {
- "name": "Co\u00fbt des commandes en cours d'ex\u00e9cution",
- "root_type": "Income"
- },
- {
- "name": "Co\u00fbt des travaux en cours des associations momentan\u00e9es",
- "root_type": "Income"
- }
- ],
- "name": "Commandes en cours - Co\u00fbt de revient"
- }
- ],
- "name": "Des commandes en cours d'ex\u00e9cution"
- },
- {
- "name": "Des immeubles construits destin\u00e9s \u00e0 la vente",
- "root_type": "Income"
- }
- ],
- "name": "VARIATION DES STOCKS ET DES COMMANDES EN COURS D'EXECUTION"
- },
- {
- "children": [
- {
- "name": "Ventes d'emballages r\u00e9cup\u00e9rables",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventes dans les pays membres de la C.E.E.",
- "root_type": "Income"
- },
- {
- "name": "Ventes en Belgique",
- "root_type": "Income"
- },
- {
- "name": "Ventes \u00e0 l'exportation",
- "root_type": "Income"
- }
- ],
- "name": "Ventes de marchandises"
- },
- {
- "name": "P\u00e9nalit\u00e9s et d\u00e9dits obtenus par l'entreprise",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Ventes \u00e0 l'exportation",
- "root_type": "Income"
- },
- {
- "name": "Ventes dans les pays membres de la C.E.E.",
- "root_type": "Income"
- }
- ],
- "name": "Ventes de produits finis"
- },
- {
- "children": [
- {
- "name": "Ventes \u00e0 l'exportation",
- "root_type": "Income"
- },
- {
- "name": "Ventes dans les pays membres de la C.E.E.",
- "root_type": "Income"
- },
- {
- "name": "Ventes en Belgique",
- "root_type": "Income"
- }
- ],
- "name": "Ventes de d\u00e9chets et rebuts"
- },
- {
- "name": "Facturations des travaux en cours",
- "root_type": "Income"
- },
- {
- "children": [
- {
- "name": "Prestations de services dans les pays membres de la C.E.E.",
- "root_type": "Income"
- },
- {
- "name": "Prestations de services en vue de l'exportation",
- "root_type": "Income"
- },
- {
- "name": "Prestations de services en Belgique",
- "root_type": "Income"
- }
- ],
- "name": "Prestations de services"
- },
- {
- "children": [
- {
- "name": "Sur prestations de services",
- "root_type": "Income"
- },
- {
- "name": "Sur ventes de produits finis",
- "root_type": "Income"
- },
- {
- "name": "Sur ventes de marchandises",
- "root_type": "Income"
- },
- {
- "name": "Sur ventes de d\u00e9chets et rebuts",
- "root_type": "Income"
- },
- {
- "name": "Mali sur travaux factur\u00e9s aux associations momentan\u00e9es",
- "root_type": "Income"
- }
- ],
- "name": "Remises, ristournes et rabais accord\u00e9s"
- }
- ],
- "name": "CHIFFRE D'AFFAIRES"
- }
- ],
- "name": "CLASSE 7. - PRODUITS"
- },
- {
- "children": [
- {
- "name": "Inkoopbonussen",
- "root_type": "Expense"
- },
- {
- "name": "Toevoeging voorz. incour. handelsgoed.",
- "root_type": "Expense"
- },
- {
- "name": "Inkoop import buiten EU hoog",
- "root_type": "Expense"
- },
- {
- "name": "Inkoop import buiten EU overig",
- "root_type": "Expense"
- },
- {
- "name": "Inkopen BTW verlegd",
- "root_type": "Expense"
- },
- {
- "name": "Inkopen EU laag tarief",
- "root_type": "Expense"
- },
- {
- "name": "Inkopen EU overig",
- "root_type": "Expense"
- },
- {
- "name": "Inkoop import buiten EU laag",
- "root_type": "Expense"
- },
- {
- "name": "Invoerkosten",
- "root_type": "Expense"
- },
- {
- "name": "Inkoopkosten",
- "root_type": "Expense"
- },
- {
- "name": "Inkopen EU hoog tarief",
- "root_type": "Expense"
- },
- {
- "name": "Betalingskort. crediteuren",
- "root_type": "Expense"
- },
- {
- "name": "Inkopen overig",
- "root_type": "Expense"
- },
- {
- "name": "Garantiekosten",
- "root_type": "Expense"
- },
- {
- "name": "Inkopen hoog",
- "root_type": "Expense"
- },
- {
- "name": "Toevoeging garantieverpl.",
- "root_type": "Expense"
- },
- {
- "name": "Tegenrekening inkoop",
- "root_type": "Expense"
- },
- {
- "name": "Onttrekking uitgev.garantie",
- "root_type": "Expense"
- },
- {
- "name": "Voorz. Incourourant grondst.",
- "root_type": "Expense"
- },
- {
- "name": "Kostprijs omzet grondstoffen",
- "root_type": "Expense"
- },
- {
- "name": "Toev. Voorz. incour. grondst.",
- "root_type": "Expense"
- },
- {
- "name": "Kosten inkoopvereniging",
- "root_type": "Expense"
- },
- {
- "name": "Kostprijs omzet handelsgoederen",
- "root_type": "Expense"
- },
- {
- "name": "Voorz.incour. handelsgoed.",
- "root_type": "Expense"
- },
- {
- "name": "Inkoopprovisie",
- "root_type": "Expense"
- },
- {
- "name": "Inkomende vrachten",
- "root_type": "Expense"
- },
- {
- "name": "Hulpmaterialen",
- "root_type": "Expense"
- },
- {
- "name": "Uitbesteed werk",
- "root_type": "Expense"
- },
- {
- "name": "Priv\u00e9-gebruik goederen",
- "root_type": "Expense"
- },
- {
- "name": "Inkopen laag",
- "root_type": "Expense"
- },
- {
- "name": "Inkopen nul",
- "root_type": "Expense"
- }
- ],
- "name": "VOORRAAD GEREED PRODUCT EN ONDERHANDEN WERK"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Brandstoffen",
- "root_type": "Expense"
- },
- {
- "name": "Overige vervoerskosten",
- "root_type": "Expense"
- },
- {
- "name": "Onderhoud personenauto's",
- "root_type": "Expense"
- },
- {
- "name": "Onderhoud vrachtauto's",
- "root_type": "Expense"
- },
- {
- "name": "Leasing auto's",
- "root_type": "Expense"
- },
- {
- "name": "Assuranties auto's",
- "root_type": "Expense"
- },
- {
- "name": "Priv\u00e9-gebruik auto's",
- "root_type": "Expense"
- },
- {
- "name": "Wegenbelasting",
- "root_type": "Expense"
- }
- ],
- "name": "VERVOERSKOSTEN"
- },
- {
- "children": [
- {
- "name": "Overige rentebaten",
- "root_type": "Expense"
- },
- {
- "name": "Rente hypotheek",
- "root_type": "Expense"
- },
- {
- "name": "Rente leasecontracten",
- "root_type": "Expense"
- },
- {
- "name": "Overige rentelasten",
- "root_type": "Expense"
- },
- {
- "name": "Rente lening o/g",
- "root_type": "Expense"
- },
- {
- "name": "Rente lening u/g",
- "root_type": "Expense"
- },
- {
- "name": "Rente bankkrediet",
- "root_type": "Expense"
- },
- {
- "name": "Rente huurkoopcontracten",
- "root_type": "Expense"
- }
- ],
- "name": "FINANCIERINGSKOSTEN"
- },
- {
- "children": [
- {
- "name": "Vrachtauto's",
- "root_type": "Expense"
- },
- {
- "name": "Tonnagevergunningen",
- "root_type": "Expense"
- },
- {
- "name": "Drankvergunningen",
- "root_type": "Expense"
- },
- {
- "name": "Auteursrechten",
- "root_type": "Expense"
- },
- {
- "name": "Octrooien",
- "root_type": "Expense"
- },
- {
- "name": "Goodwill",
- "root_type": "Expense"
- },
- {
- "name": "Kantoorinventaris",
- "root_type": "Expense"
- },
- {
- "name": "Kantoormachines",
- "root_type": "Expense"
- },
- {
- "name": "Gebouwen",
- "root_type": "Expense"
- },
- {
- "name": "Bedrijfsgebouwen",
- "root_type": "Expense"
- },
- {
- "name": "Woon-winkelhuis",
- "root_type": "Expense"
- },
- {
- "name": "Winkels",
- "root_type": "Expense"
- },
- {
- "name": "Gereedschappen",
- "root_type": "Expense"
- },
- {
- "name": "Kantine-inventaris",
- "root_type": "Expense"
- },
- {
- "name": "Bedrijfsinventaris",
- "root_type": "Expense"
- },
- {
- "name": "Magazijninventaris",
- "root_type": "Expense"
- },
- {
- "name": "Machines",
- "root_type": "Expense"
- },
- {
- "name": "Heftrucks",
- "root_type": "Expense"
- },
- {
- "name": "Aanhangwagens",
- "root_type": "Expense"
- },
- {
- "name": "Rijwielen en bromfietsen",
- "root_type": "Expense"
- },
- {
- "name": "Vergunningen",
- "root_type": "Expense"
- },
- {
- "name": "Licenties",
- "root_type": "Expense"
- },
- {
- "name": "Aanloopkosten",
- "root_type": "Expense"
- },
- {
- "name": "Ontwikkelingskosten",
- "root_type": "Expense"
- },
- {
- "name": "Personenauto's",
- "root_type": "Expense"
- },
- {
- "name": "Pachtersinvestering",
- "root_type": "Expense"
- },
- {
- "name": "Aankoopkosten",
- "root_type": "Expense"
- },
- {
- "name": "Parkeerplaats",
- "root_type": "Expense"
- },
- {
- "name": "Grondverbetering",
- "root_type": "Expense"
- },
- {
- "name": "Voorraadverschillen",
- "root_type": "Expense"
- },
- {
- "name": "Fabrieksinventaris",
- "root_type": "Expense"
- },
- {
- "name": "Verbouwingen",
- "root_type": "Expense"
- }
- ],
- "name": "AFSCHRIJVINGEN"
- },
- {
- "children": [
- {
- "name": "Betaalde schadevergoed.",
- "root_type": "Expense"
- },
- {
- "name": "Nadelige koersverschillen",
- "root_type": "Expense"
- },
- {
- "name": "Kosten omzetbelasting",
- "root_type": "Expense"
- },
- {
- "name": "Boekverlies vaste activa",
- "root_type": "Expense"
- },
- {
- "name": "K.O. regeling OB",
- "root_type": "Expense"
- },
- {
- "name": "Overige lasten",
- "root_type": "Expense"
- },
- {
- "name": "Kasverschillen",
- "root_type": "Expense"
- },
- {
- "name": "Boekwinst van vaste activa",
- "root_type": "Expense"
- },
- {
- "name": "Kosten loonbelasting",
- "root_type": "Expense"
- },
- {
- "name": "Naheffing bedrijfsver.",
- "root_type": "Expense"
- },
- {
- "name": "Overige baten",
- "root_type": "Expense"
- },
- {
- "name": "Ontvangen schadevergoed.",
- "root_type": "Expense"
- },
- {
- "name": "Voordelige koersverschil.",
- "root_type": "Expense"
- }
- ],
- "name": "OVERIGE BATEN EN LASTEN"
- },
- {
- "children": [
- {
- "name": "Reis en verblijfkosten",
- "root_type": "Expense"
- },
- {
- "name": "Representatiekosten",
- "root_type": "Expense"
- },
- {
- "name": "Kascorrecties",
- "root_type": "Expense"
- },
- {
- "name": "Exportkosten",
- "root_type": "Expense"
- },
- {
- "name": "Beurskosten",
- "root_type": "Expense"
- },
- {
- "name": "Websitekosten",
- "root_type": "Expense"
- },
- {
- "name": "Provisie",
- "root_type": "Expense"
- },
- {
- "name": "Etalagekosten",
- "root_type": "Expense"
- },
- {
- "name": "Veilingkosten",
- "root_type": "Expense"
- },
- {
- "name": "Reclame",
- "root_type": "Expense"
- },
- {
- "name": "Advertenties",
- "root_type": "Expense"
- },
- {
- "name": "Verpakkingsmateriaal",
- "root_type": "Expense"
- },
- {
- "name": "Overige verkoopkosten",
- "root_type": "Expense"
- },
- {
- "name": "Afschrijving dubieuze deb.",
- "root_type": "Expense"
- },
- {
- "name": "Relatiegeschenken",
- "root_type": "Expense"
- },
- {
- "name": "Uitgaande vrachten",
- "root_type": "Expense"
- }
- ],
- "name": "VERKOOPKOSTEN"
- },
- {
- "children": [
- {
- "name": "Juridische kosten",
- "root_type": "Expense"
- },
- {
- "name": "Bankkosten",
- "root_type": "Expense"
- },
- {
- "name": "Overige algemene kosten",
- "root_type": "Expense"
- },
- {
- "name": "Advieskosten",
- "root_type": "Expense"
- },
- {
- "name": "Assuranties",
- "root_type": "Expense"
- },
- {
- "name": "Toev. Ass. eigen risico",
- "root_type": "Expense"
- },
- {
- "name": "Accountantskosten",
- "root_type": "Expense"
- }
- ],
- "name": "ALGEMENE KOSTEN"
- },
- {
- "children": [
- {
- "name": "Uitkering ziekengeld",
- "root_type": "Expense"
- },
- {
- "name": "Overige uitkeringen",
- "root_type": "Expense"
- },
- {
- "name": "Loonwerk",
- "root_type": "Expense"
- },
- {
- "name": "Thuiswerkers",
- "root_type": "Expense"
- },
- {
- "name": "Managementvergoedingen",
- "root_type": "Expense"
- },
- {
- "name": "Gratificaties",
- "root_type": "Expense"
- },
- {
- "name": "Wervingskosten personeel",
- "root_type": "Expense"
- },
- {
- "name": "Opleidingskosten",
- "root_type": "Expense"
- },
- {
- "name": "Bedrijfskleding",
- "root_type": "Expense"
- },
- {
- "name": "Geschenken personeel",
- "root_type": "Expense"
- },
- {
- "name": "Toevoeging pensioenverpl.",
- "root_type": "Expense"
- },
- {
- "name": "Sociale lasten",
- "root_type": "Expense"
- },
- {
- "name": "Tanti\u00e8mes",
- "root_type": "Expense"
- },
- {
- "name": "Provisie",
- "root_type": "Expense"
- },
- {
- "name": "Gereedschapsgeld",
- "root_type": "Expense"
- },
- {
- "name": "Reiskosten",
- "root_type": "Expense"
- },
- {
- "name": "Congressen, seminars en symposia",
- "root_type": "Expense"
- },
- {
- "name": "Oprenting stamrechtverpl.",
- "root_type": "Expense"
- },
- {
- "name": "Toev. Backservice pens.verpl.",
- "root_type": "Expense"
- },
- {
- "name": "Inhouding pensioenpremies",
- "root_type": "Expense"
- },
- {
- "name": "Pensioenpremies",
- "root_type": "Expense"
- },
- {
- "name": "Inhouding sociale lasten",
- "root_type": "Expense"
- },
- {
- "name": "Belastingvrije uitkeringen",
- "root_type": "Expense"
- },
- {
- "name": "Bedrijfskleding",
- "root_type": "Expense"
- },
- {
- "name": "Kantinekosten",
- "root_type": "Expense"
- },
- {
- "name": "Rijwielvergoeding",
- "root_type": "Expense"
- },
- {
- "name": "Autokostenvergoeding",
- "root_type": "Expense"
- },
- {
- "name": "Vergoeding studiekosten",
- "root_type": "Expense"
- },
- {
- "name": "Bijzondere beloningen",
- "root_type": "Expense"
- },
- {
- "name": "Uitzendkrachten",
- "root_type": "Expense"
- },
- {
- "name": "Overige kostenverg.",
- "root_type": "Expense"
- },
- {
- "name": "Overige personeelskosten",
- "root_type": "Expense"
- },
- {
- "name": "Vakantiebonnen",
- "root_type": "Expense"
- },
- {
- "name": "Vakantiegeld",
- "root_type": "Expense"
- },
- {
- "name": "Lonen en salarissen",
- "root_type": "Expense"
- },
- {
- "name": "Overhevelingstoeslag",
- "root_type": "Expense"
- }
- ],
- "name": "PERSONEELSKOSTEN"
- },
- {
- "children": [
- {
- "name": "Energiekosten",
- "root_type": "Expense"
- },
- {
- "name": "Schoonmaakkosten",
- "root_type": "Expense"
- },
- {
- "name": "Pacht",
- "root_type": "Expense"
- },
- {
- "name": "Huur",
- "root_type": "Expense"
- },
- {
- "name": "Ontvangen huren",
- "root_type": "Expense"
- },
- {
- "name": "Huurwaarde woongedeelte",
- "root_type": "Expense"
- },
- {
- "name": "Groot onderhoud onr. Goed",
- "root_type": "Expense"
- },
- {
- "name": "Overige huisvestingskosten",
- "root_type": "Expense"
- },
- {
- "name": "Assurantie onroerend goed",
- "root_type": "Expense"
- },
- {
- "name": "Toevoeging egalisatieres. Groot onderhoud",
- "root_type": "Expense"
- },
- {
- "name": "Belastingen onr. Goed",
- "root_type": "Expense"
- },
- {
- "name": "Onderhoud onroerend goed",
- "root_type": "Expense"
- }
- ],
- "name": "HUISVESTINGSKOSTEN"
- },
- {
- "children": [
- {
- "name": "Overige bedrijfskosten",
- "root_type": "Expense"
- },
- {
- "name": "Ophalen/vervoer afval",
- "root_type": "Expense"
- },
- {
- "name": "Huur inventaris",
- "root_type": "Expense"
- },
- {
- "name": "Energie (krachtstroom)",
- "root_type": "Expense"
- },
- {
- "name": "Leasing invent.operational",
- "root_type": "Expense"
- },
- {
- "name": "Hulpmaterialen",
- "root_type": "Expense"
- },
- {
- "name": "Assuranties",
- "root_type": "Expense"
- },
- {
- "name": "Huur machines",
- "root_type": "Expense"
- },
- {
- "name": "Leasing mach. operational",
- "root_type": "Expense"
- },
- {
- "name": "Gereedschappen",
- "root_type": "Expense"
- },
- {
- "name": "Onderhoud machines",
- "root_type": "Expense"
- },
- {
- "name": "Onderhoud inventaris",
- "root_type": "Expense"
- }
- ],
- "name": "BEDRIJFSKOSTEN"
- },
- {
- "children": [
- {
- "name": "Overige kantoorkosten",
- "root_type": "Expense"
- },
- {
- "name": "Huur kantoorapparatuur",
- "root_type": "Expense"
- },
- {
- "name": "Kantoorbenodigdh./drukw.",
- "root_type": "Expense"
- },
- {
- "name": "Contributies/abonnementen",
- "root_type": "Expense"
- },
- {
- "name": "Administratiekosten",
- "root_type": "Expense"
- },
- {
- "name": "Porti",
- "root_type": "Expense"
- },
- {
- "name": "Internetaansluiting",
- "root_type": "Expense"
- },
- {
- "name": "Telefoon/telefax",
- "root_type": "Expense"
- },
- {
- "name": "Onderhoud kantoorinvent.",
- "root_type": "Expense"
- }
- ],
- "name": "KANTOORKOSTEN"
- }
- ],
- "name": "KOSTENREKENINGEN"
- },
- {
- "children": [
- {
- "name": "Account Payable"
- },
- {
- "name": "Uninvoiced Receipts"
- },
- {
- "name": "Loans"
- },
- {
- "name": "Withholding Tax"
- },
- {
- "name": "Accrued Expenses"
- },
- {
- "name": "Output VAT"
- }
- ],
- "name": "Liabilities"
- },
- {
- "children": [
- {
- "name": "Salary"
- },
- {
- "name": "Rent"
- },
- {
- "name": "Cost of goods sold"
- },
- {
- "name": "Office Expenses"
- },
- {
- "name": "Income tax expenses"
- },
- {
- "name": "Interest expenses"
- }
- ],
- "name": "Expenses"
- },
- {
- "children": [
- {
- "name": "Inkopen binnen EU laag"
- },
- {
- "name": "Tussenrek. autom. loonbetalingen"
- },
- {
- "name": "Inkopen binnen EU hoog"
- },
- {
- "name": "Inkopen binnen EU overig"
- },
- {
- "name": "Betaalwijze contant"
- },
- {
- "name": "Tussenrek. autom. betalingen"
- },
- {
- "name": "Inkopen buiten EU overig"
- },
- {
- "name": "Inkopen Nederland hoog"
- },
- {
- "name": "Betaalwijze chipknip"
- },
- {
- "name": "Tussenrekening chipknip"
- },
- {
- "name": "Vraagposten"
- },
- {
- "name": "Tussenrekening correcties"
- },
- {
- "name": "Netto lonen"
- },
- {
- "name": "Inkopen buiten EU hoog"
- },
- {
- "name": "Inkopen buiten EU laag"
- },
- {
- "name": "Tussenrek. cadeaubonbetalingen"
- },
- {
- "name": "Betaalwijze cadeaubonnen"
- },
- {
- "name": "Inkopen Nederland overig"
- },
- {
- "name": "Inkopen Nederland laag"
- },
- {
- "name": "Inkopen Nederland verlegd"
- },
- {
- "name": "Betaalwijze pin"
- },
- {
- "name": "Tussenrekening pin"
- },
- {
- "name": "Kassa 2"
- },
- {
- "name": "Kassa 1"
- },
- {
- "name": "Inkopen Nederland onbelast"
- },
- {
- "name": "Tussenrekening balans"
- },
- {
- "name": "Tegenrekening Inkopen"
- }
- ],
- "name": "TUSSENREKENINGEN"
- },
- {
- "children": [
- {
- "name": "Capital Stock"
- },
- {
- "name": "Dividends"
- },
- {
- "name": "Income Summary"
- },
- {
- "name": "Retained Earnings"
- }
- ],
- "name": "Equity"
- },
- {
- "children": [
- {
- "name": "TRANSFERTS AUX RESERVES IMMUNISEES",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Autres allocataires",
- "root_type": "Expense"
- },
- {
- "name": "R\u00e9mun\u00e9ration du capital",
- "root_type": "Expense"
- },
- {
- "name": "Administrateurs ou g\u00e9rants",
- "root_type": "Expense"
- },
- {
- "name": "Dotation aux autres r\u00e9serves",
- "root_type": "Expense"
- },
- {
- "name": "B\u00e9n\u00e9fice \u00e0 reporter",
- "root_type": "Expense"
- },
- {
- "name": "Perte report\u00e9e de l'exercice pr\u00e9c\u00e9dent",
- "root_type": "Expense"
- },
- {
- "name": "Dotation \u00e0 la r\u00e9serve l\u00e9gale",
- "root_type": "Expense"
- }
- ],
- "name": "AFFECTATION DES RESULTATS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Taxe sur le personnel occup\u00e9",
- "root_type": "Expense"
- },
- {
- "name": "Taxe sur la force motrice",
- "root_type": "Expense"
- }
- ],
- "name": "Imp\u00f4ts provinciaux et communaux"
- },
- {
- "name": "Taxes diverses",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Taxes sur autos et camions",
- "root_type": "Expense"
- }
- ],
- "name": "Taxes et imp\u00f4ts directs"
- },
- {
- "children": [
- {
- "name": "Timbres fiscaux pris en charge par la firme",
- "root_type": "Expense"
- },
- {
- "name": "Droits d'enregistrement",
- "root_type": "Expense"
- },
- {
- "name": "T.V.A. non d\u00e9ductible",
- "root_type": "Expense"
- }
- ],
- "name": "Taxes et imp\u00f4ts indirects"
- }
- ],
- "name": "Charges fiscales d'exploitation"
- },
- {
- "name": "\u00e0 648 Charges d'exploitations diverses",
- "root_type": "Expense"
- },
- {
- "name": "Charges d'exploitation port\u00e9es \u00e0 l'actif au titre de restructuration",
- "root_type": "Expense"
- },
- {
- "name": "Moins-values sur r\u00e9alisations courantes d'immobilisations corporelles",
- "root_type": "Expense"
- },
- {
- "name": "Moins-values sur r\u00e9alisations de cr\u00e9ances commerciales",
- "root_type": "Expense"
- }
- ],
- "name": "AUTRES CHARGES D'EXPLOITATION"
- },
- {
- "children": [
- {
- "name": "Charges exceptionnelles transf\u00e9r\u00e9es \u00e0 l'actif en frais de restructuration",
- "root_type": "Expense"
- },
- {
- "name": "Autres charges exceptionnelles",
- "root_type": "Expense"
- },
- {
- "name": "Diff\u00e9rence de charge",
- "root_type": "Expense"
- },
- {
- "name": "P\u00e9nalit\u00e9s et amendes diverses",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Sur immeubles acquis ou construits en vue de la revente",
- "root_type": "Expense"
- },
- {
- "name": "Sur immobilisations corporelles",
- "root_type": "Expense"
- },
- {
- "name": "Sur immobilisations incorporelles",
- "root_type": "Expense"
- },
- {
- "name": "Sur immobilisations financi\u00e8res",
- "root_type": "Expense"
- },
- {
- "name": "Sur immobilisations d\u00e9tenues en location-financement et droits similaires",
- "root_type": "Expense"
- }
- ],
- "name": "Moins-values sur r\u00e9alisation d'actifs immobilis\u00e9s"
- },
- {
- "name": "Provisions pour risques et charges exceptionnels",
- "root_type": "Expense"
- },
- {
- "name": "R\u00e9ductions de valeur sur immobilisations financi\u00e8res",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Sur frais d'\u00e9tablissement",
- "root_type": "Expense"
- },
- {
- "name": "Sur immobilisations incorporelles",
- "root_type": "Expense"
- },
- {
- "name": "Sur immobilisations corporelles",
- "root_type": "Expense"
- }
- ],
- "name": "Amortissements et r\u00e9ductions de valeur exceptionnels"
- }
- ],
- "name": "CHARGES EXCEPTIONNELLES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Exc\u00e9dent de versements d'imp\u00f4ts et pr\u00e9comptes port\u00e9 \u00e0 l'actif",
- "root_type": "Expense"
- },
- {
- "name": "Imp\u00f4ts et pr\u00e9comptes dus ou vers\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Charges fiscales estim\u00e9es",
- "root_type": "Expense"
- }
- ],
- "name": "Imp\u00f4ts belges sur le r\u00e9sultat de l'exercice"
- },
- {
- "children": [
- {
- "name": "Provisions fiscales constitu\u00e9es",
- "root_type": "Expense"
- },
- {
- "name": "Suppl\u00e9ments d'imp\u00f4ts dus ou vers\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Suppl\u00e9ments d'imp\u00f4ts estim\u00e9s",
- "root_type": "Expense"
- }
- ],
- "name": "Imp\u00f4ts belges sur le r\u00e9sultat d'exercices ant\u00e9rieurs"
- },
- {
- "name": "Imp\u00f4ts \u00e9trangers sur le r\u00e9sultat de l'exercice",
- "root_type": "Expense"
- },
- {
- "name": "Imp\u00f4ts \u00e9trangers sur le r\u00e9sultat d'exercices ant\u00e9rieurs",
- "root_type": "Expense"
- }
- ],
- "name": "IMPOTS SUR LE RESULTAT"
- },
- {
- "children": [
- {
- "name": "Achats de fournitures",
- "root_type": "Expense"
- },
- {
- "name": "Achats de marchandises",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "De fournitures",
- "root_type": "Expense"
- },
- {
- "name": "De mati\u00e8res premi\u00e8res",
- "root_type": "Expense"
- },
- {
- "name": "D'immeubles destin\u00e9s \u00e0 la vente",
- "root_type": "Expense"
- },
- {
- "name": "De marchandises",
- "root_type": "Expense"
- }
- ],
- "name": "Variations de stocks"
- },
- {
- "name": "Remises, ristournes et rabais obtenus sur achats",
- "root_type": "Expense"
- },
- {
- "name": "Sous-traitances g\u00e9n\u00e9rales",
- "root_type": "Expense"
- },
- {
- "name": "Achats de services, travaux et \u00e9tudes",
- "root_type": "Expense"
- },
- {
- "name": "Achats d'immeubles destin\u00e9s \u00e0 la revente",
- "root_type": "Expense"
- }
- ],
- "name": "APPROVISIONNEMENTS ET MARCHANDISES"
- },
- {
- "children": [
- {
- "name": "Personnel int\u00e9rimaire et personnes mises \u00e0 la disposition de l'entreprise",
- "root_type": "Expense"
- },
- {
- "name": "R\u00e9mun\u00e9rations, primes pour assurances extral\u00e9gales",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Documentation",
- "root_type": "Expense"
- },
- {
- "name": "Missions et r\u00e9ceptions",
- "root_type": "Expense"
- },
- {
- "name": "Cadeaux \u00e0 la client\u00e8le",
- "root_type": "Expense"
- },
- {
- "name": "Primes",
- "root_type": "Expense"
- },
- {
- "name": "Foires et expositions",
- "root_type": "Expense"
- },
- {
- "name": "Echantillons",
- "root_type": "Expense"
- },
- {
- "name": "Catalogues et imprim\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Annonces et insertions",
- "root_type": "Expense"
- }
- ],
- "name": "Annonces, publicit\u00e9, propagande et documentation"
- },
- {
- "children": [
- {
- "name": "Sous-traitants pour activit\u00e9s propres",
- "root_type": "Expense"
- },
- {
- "name": "Sous-traitants d'associations momentan\u00e9es",
- "root_type": "Expense"
- },
- {
- "name": "Quote-part b\u00e9n\u00e9ficiaire des coparticipants",
- "root_type": "Expense"
- }
- ],
- "name": "Sous-traitants"
- },
- {
- "children": [
- {
- "name": "Imprim\u00e9s et fournitures de bureau",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "T\u00e9l\u00e9grammes",
- "root_type": "Expense"
- },
- {
- "name": "T\u00e9l\u00e9phone",
- "root_type": "Expense"
- },
- {
- "name": "T\u00e9lex et t\u00e9l\u00e9fax",
- "root_type": "Expense"
- },
- {
- "name": "Frais postaux",
- "root_type": "Expense"
- }
- ],
- "name": "T\u00e9l\u00e9phone, t\u00e9l\u00e9grammes, t\u00e9lex, t\u00e9l\u00e9fax, frais postaux"
- },
- {
- "children": [
- {
- "name": "Vapeur",
- "root_type": "Expense"
- },
- {
- "name": "Eau",
- "root_type": "Expense"
- },
- {
- "name": "Electricit\u00e9",
- "root_type": "Expense"
- },
- {
- "name": "Gaz",
- "root_type": "Expense"
- }
- ],
- "name": "Eau, gaz, \u00e9lectricit\u00e9, vapeur"
- },
- {
- "name": "Livres, biblioth\u00e8que",
- "root_type": "Expense"
- }
- ],
- "name": "Fournitures faites \u00e0 l'entreprise"
- },
- {
- "children": [
- {
- "name": "Personnel int\u00e9rimaire",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Publications l\u00e9gales",
- "root_type": "Expense"
- },
- {
- "name": "Honoraires d'avocats, d'experts, etc ...",
- "root_type": "Expense"
- },
- {
- "name": "Commissions aux tiers",
- "root_type": "Expense"
- },
- {
- "name": "Dons, lib\u00e9ralit\u00e9s, ...",
- "root_type": "Expense"
- },
- {
- "name": "Cotisations aux groupements professionnels",
- "root_type": "Expense"
- },
- {
- "name": "Frais de contentieux",
- "root_type": "Expense"
- }
- ],
- "name": "Divers"
- },
- {
- "children": [
- {
- "name": "Transports de personnel",
- "root_type": "Expense"
- },
- {
- "name": "Voyages, d\u00e9placements, repr\u00e9sentations",
- "root_type": "Expense"
- }
- ],
- "name": "Transports et d\u00e9placements"
- },
- {
- "children": [
- {
- "name": "Autres redevances",
- "root_type": "Expense"
- },
- {
- "name": "Redevances pour brevets, licences, marques, accessoires",
- "root_type": "Expense"
- }
- ],
- "name": "Redevances et royalties"
- },
- {
- "children": [
- {
- "name": "Assurance incendie",
- "root_type": "Expense"
- },
- {
- "name": "Assurance vol",
- "root_type": "Expense"
- },
- {
- "name": "Assurance autos",
- "root_type": "Expense"
- },
- {
- "name": "Assurance cr\u00e9dit",
- "root_type": "Expense"
- },
- {
- "name": "Assurances frais g\u00e9n\u00e9raux",
- "root_type": "Expense"
- }
- ],
- "name": "Assurances non relatives au personnel"
- }
- ],
- "name": "R\u00e9tributions de tiers"
- },
- {
- "name": "Entretien et r\u00e9paration",
- "root_type": "Expense"
- }
- ],
- "name": "SERVICES ET BIENS DIVERS"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Salaire hebdomadaire garanti",
- "root_type": "Expense"
- },
- {
- "name": "Jours f\u00e9ri\u00e9s pay\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Allocations familiales compl\u00e9mentaires",
- "root_type": "Expense"
- }
- ],
- "name": "Charges sociales diverses"
- },
- {
- "children": [
- {
- "name": "Assurances individuelles",
- "root_type": "Expense"
- },
- {
- "name": "Assurances loi, responsabilit\u00e9 civile, chemin du travail",
- "root_type": "Expense"
- },
- {
- "name": "Assurance salaire garanti",
- "root_type": "Expense"
- }
- ],
- "name": "Assurances du personnel"
- },
- {
- "children": [
- {
- "name": "Allocations familiales compl\u00e9mentaires pour non salari\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Lois sociales pour ind\u00e9pendants",
- "root_type": "Expense"
- },
- {
- "name": "Divers",
- "root_type": "Expense"
- }
- ],
- "name": "Charges sociales des administrateurs, g\u00e9rants et commissaires"
- }
- ],
- "name": "Autres frais de personnel"
- },
- {
- "name": "Primes patronales pour assurances extral\u00e9gales",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Sur appointements et commissions",
- "root_type": "Expense"
- },
- {
- "name": "Sur salaires",
- "root_type": "Expense"
- }
- ],
- "name": "Cotisations patronales d'assurances sociales"
- },
- {
- "children": [
- {
- "name": "Administrateurs ou g\u00e9rants",
- "root_type": "Expense"
- },
- {
- "name": "Personnel de direction",
- "root_type": "Expense"
- },
- {
- "name": "Employ\u00e9s",
- "root_type": "Expense"
- },
- {
- "name": "Autres membres du personnel",
- "root_type": "Expense"
- },
- {
- "name": "Ouvriers",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00e9mun\u00e9rations et avantages sociaux directs"
- },
- {
- "children": [
- {
- "name": "Utilisations et reprises",
- "root_type": "Expense"
- },
- {
- "name": "Dotations",
- "root_type": "Expense"
- }
- ],
- "name": "Provision pour p\u00e9cule de vacances"
- },
- {
- "children": [
- {
- "name": "Personnel",
- "root_type": "Expense"
- },
- {
- "name": "Administrateurs et g\u00e9rants",
- "root_type": "Expense"
- }
- ],
- "name": "Pensions de retraite et de survie"
- }
- ],
- "name": "REMUNERATIONS, CHARGES SOCIALES ET PENSIONS"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Dotations aux r\u00e9ductions de valeur sur immobilisations corporelles",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux r\u00e9ductions de valeur sur immobilisations incorporelles",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux amortissements sur immobilisations incorporelles",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux amortissements sur frais d'\u00e9tablissement",
- "root_type": "Expense"
- },
- {
- "name": "Dotations aux amortissements sur immobilisations corporelles",
- "root_type": "Expense"
- }
- ],
- "name": "Dotations aux amortissements et aux r\u00e9ductions de valeur sur immobilisations"
- },
- {
- "children": [
- {
- "name": "Dotations",
- "root_type": "Expense"
- },
- {
- "name": "Reprises",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00e9ductions de valeur sur stocks"
- },
- {
- "children": [
- {
- "name": "Reprises",
- "root_type": "Expense"
- },
- {
- "name": "Dotations",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00e9ductions de valeur sur commandes en cours d'ex\u00e9cution"
- },
- {
- "children": [
- {
- "name": "Dotations",
- "root_type": "Expense"
- },
- {
- "name": "Reprises",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00e9ductions de valeur sur cr\u00e9ances commerciales \u00e0 plus d'un an"
- },
- {
- "children": [
- {
- "name": "Reprises",
- "root_type": "Expense"
- },
- {
- "name": "Dotations",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00e9ductions de valeur sur cr\u00e9ances commerciales \u00e0 un an au plus"
- },
- {
- "children": [
- {
- "name": "Dotations",
- "root_type": "Expense"
- },
- {
- "name": "Utilisations et reprises",
- "root_type": "Expense"
- }
- ],
- "name": "Provisions pour pensions et obligations similaires"
- },
- {
- "children": [
- {
- "name": "Utilisations et reprises",
- "root_type": "Expense"
- },
- {
- "name": "Dotations",
- "root_type": "Expense"
- }
- ],
- "name": "Provisions pour grosses r\u00e9parations et gros entretiens"
- },
- {
- "children": [
- {
- "name": "Dotations ",
- "root_type": "Expense"
- },
- {
- "name": "Utilisations et reprises",
- "root_type": "Expense"
- }
- ],
- "name": "Provisions pour autres risques et charges"
- }
- ],
- "name": "AMORTISSEMENTS, REDUCTIONS DE VALEUR ET PROVISIONS POUR RISQUES ET CHARGES"
- },
- {
- "children": [
- {
- "name": "Frais de vente des titres",
- "root_type": "Expense"
- },
- {
- "name": "Moins-values sur r\u00e9alisation d'actifs circulants",
- "root_type": "Expense"
- },
- {
- "name": "Charges d'escompte de cr\u00e9ances",
- "root_type": "Expense"
- },
- {
- "children": [
- {
- "name": "Autres charges de dettes",
- "root_type": "Expense"
- },
- {
- "name": "Amortissements des agios et frais d'\u00e9mission d'emprunts",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats, commissions et frais aff\u00e9rents aux dettes",
- "root_type": "Expense"
- },
- {
- "name": "Int\u00e9r\u00eats intercalaires port\u00e9s \u00e0 l'actif",
- "root_type": "Expense"
- }
- ],
- "name": "Charges des dettes"
- },
- {
- "children": [
- {
- "name": "Reprises",
- "root_type": "Expense"
- },
- {
- "name": "Dotations ",
- "root_type": "Expense"
- }
- ],
- "name": "R\u00e9ductions de valeur sur actifs circulants"
- },
- {
- "name": "Frais de banques, de ch\u00e8ques postaux",
- "root_type": "Expense"
- },
- {
- "name": "Commissions sur ouvertures de cr\u00e9dit, cautions, avals",
- "root_type": "Expense"
- },
- {
- "name": "Diff\u00e9rences de change",
- "root_type": "Expense"
- },
- {
- "name": "Ecarts de conversion des devises",
- "root_type": "Expense"
- }
- ],
- "name": "CHARGES FINANCIERES"
- }
- ],
- "name": "CLASSE 6. - CHARGES"
- },
- {
- "name": "FABRIKAGEREKENINGEN"
- },
- {
- "children": [
- {
- "name": "Verkopen Handel 0% niet-EU",
- "root_type": "Income"
- },
- {
- "name": "Verkopen Fabric. 0% niet-EU",
- "root_type": "Income"
- },
- {
- "name": "Diensten fabric. 0% niet-EU",
- "root_type": "Income"
- },
- {
- "name": "Diensten fabricage hoog",
- "root_type": "Income"
- },
- {
- "name": "Diensten fabricage overig",
- "root_type": "Income"
- },
- {
- "name": "Diensten fabricage 0% EU",
- "root_type": "Income"
- },
- {
- "name": "Verkopen fabricage overig",
- "root_type": "Income"
- },
- {
- "name": "Verkopen fabric. 0 % EU",
- "root_type": "Income"
- },
- {
- "name": "Verkopen fabricage laag",
- "root_type": "Income"
- },
- {
- "name": "Verkopen fabricage hoog",
- "root_type": "Income"
- },
- {
- "name": "Diensten handel 0% EU",
- "root_type": "Income"
- },
- {
- "name": "Diensten handel hoog tarief",
- "root_type": "Income"
- },
- {
- "name": "Verkopen handel laag",
- "root_type": "Income"
- },
- {
- "name": "Diensten handel 0% niet-EU",
- "root_type": "Income"
- },
- {
- "name": "Verleende Kredietbep. fabricage",
- "root_type": "Income"
- },
- {
- "name": "Verleende Kredietbep. handel",
- "root_type": "Income"
- },
- {
- "name": "Diensten handel laag tarief",
- "root_type": "Income"
- },
- {
- "name": "Verkopen handel 0% EU",
- "root_type": "Income"
- },
- {
- "name": "Diensten fabricage laag",
- "root_type": "Income"
- },
- {
- "name": "Verkopen handel hoog",
- "root_type": "Income"
- },
- {
- "name": "Verkopen handel overig",
- "root_type": "Income"
- }
- ],
- "name": "VERKOOPRESULTATEN"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortissements sur goodwill",
- "root_type": "Asset"
- },
- {
- "name": "Plus-values act\u00e9es",
- "root_type": "Asset"
- },
- {
- "name": "Co\u00fbt d'acquisition",
- "root_type": "Asset"
- }
- ],
- "name": "Goodwill",
- "root_type": "Asset"
- },
- {
- "name": "Acomptes vers\u00e9s",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Concessions, brevets, licences, savoir-faire, marques, etc...",
- "root_type": "Asset"
- },
- {
- "name": "Plus-values act\u00e9es sur concessions, brevets, etc...",
- "root_type": "Asset"
- },
- {
- "name": "Amortissements sur concessions, brevets, etc...",
- "root_type": "Asset"
- }
- ],
- "name": "Concessions, brevets, licences, savoir-faire, marques et droits similaires",
- "root_type": "Asset"
- }
- ],
- "name": "IMMOBILISATIONS INCORPORELLES",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Valeur d'acquisition",
- "root_type": "Asset"
- },
- {
- "name": "Amortissements",
- "root_type": "Asset"
- },
- {
- "name": "Plus-values act\u00e9es",
- "root_type": "Asset"
- }
- ],
- "name": "Autres droits r\u00e9els sur des immeubles",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Frais d'acquisition des terrains \u00e0 b\u00e2tir",
- "root_type": "Asset"
- },
- {
- "name": "Voies de transport et ouvrages d'art",
- "root_type": "Asset"
- },
- {
- "name": "Autres b\u00e2timents d'exploitation",
- "root_type": "Asset"
- },
- {
- "name": "B\u00e2timents administratifs et commerciaux",
- "root_type": "Asset"
- },
- {
- "name": "B\u00e2timents industriels",
- "root_type": "Asset"
- }
- ],
- "name": "Valeur d'acquisition",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Sur voies de transport et ouvrages d'art",
- "root_type": "Asset"
- },
- {
- "name": "Sur autres b\u00e2timents d'exploitation",
- "root_type": "Asset"
- },
- {
- "name": "Sur b\u00e2timents administratifs et commerciaux",
- "root_type": "Asset"
- },
- {
- "name": "Sur b\u00e2timents industriels",
- "root_type": "Asset"
- }
- ],
- "name": "Plus-values act\u00e9es",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Sur b\u00e2timents industriels",
- "root_type": "Asset"
- },
- {
- "name": "Sur b\u00e2timents administratifs et commerciaux",
- "root_type": "Asset"
- },
- {
- "name": "Sur autres b\u00e2timents d'exploitation",
- "root_type": "Asset"
- },
- {
- "name": "Sur voies de transport et ouvrages d'art",
- "root_type": "Asset"
- },
- {
- "name": "Sur frais d'acquisition des terrains b\u00e2tis",
- "root_type": "Asset"
- }
- ],
- "name": "Amortissements sur terrains b\u00e2tis",
- "root_type": "Asset"
- }
- ],
- "name": "Terrains b\u00e2tis",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Voies de transport et ouvrages d'art",
- "root_type": "Asset"
- },
- {
- "name": "Autres b\u00e2timents d'exploitation",
- "root_type": "Asset"
- },
- {
- "name": "B\u00e2timents administratifs et commerciaux",
- "root_type": "Asset"
- },
- {
- "name": "B\u00e2timents industriels",
- "root_type": "Asset"
- },
- {
- "name": "Frais d'acquisition sur constructions",
- "root_type": "Asset"
- },
- {
- "name": "Constructions sur sol d'autrui",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Sur autres b\u00e2timents d'exploitation",
- "root_type": "Asset"
- },
- {
- "name": "Sur b\u00e2timents administratifs et commerciaux",
- "root_type": "Asset"
- },
- {
- "name": "Sur b\u00e2timents industriels",
- "root_type": "Asset"
- },
- {
- "name": "Sur constructions sur sol d'autrui",
- "root_type": "Asset"
- },
- {
- "name": "Sur voies de transport et ouvrages d'art",
- "root_type": "Asset"
- },
- {
- "name": "Sur frais d'acquisition sur constructions",
- "root_type": "Asset"
- }
- ],
- "name": "Amortissements sur constructions",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Sur autres b\u00e2timents d'exploitation",
- "root_type": "Asset"
- },
- {
- "name": "Sur voies de transport et ouvrages d'art",
- "root_type": "Asset"
- },
- {
- "name": "Sur b\u00e2timents industriels",
- "root_type": "Asset"
- },
- {
- "name": "Sur b\u00e2timents administratifs et commerciaux",
- "root_type": "Asset"
- }
- ],
- "name": "Plus-values act\u00e9es",
- "root_type": "Asset"
- }
- ],
- "name": "Constructions",
- "root_type": "Asset"
- }
- ],
- "name": "TERRAINS ET CONSTRUCTIONS",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Division A",
- "root_type": "Asset"
- },
- {
- "name": "Division B",
- "root_type": "Asset"
- }
- ],
- "name": "Machines",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Division A",
- "root_type": "Asset"
- },
- {
- "name": "Division B",
- "root_type": "Asset"
- }
- ],
- "name": "Outillage",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Sur outillage",
- "root_type": "Asset"
- },
- {
- "name": "Sur machines",
- "root_type": "Asset"
- },
- {
- "name": "Sur installations",
- "root_type": "Asset"
- }
- ],
- "name": "Plus-values act\u00e9es",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Sur outillage",
- "root_type": "Asset"
- },
- {
- "name": "Sur installations",
- "root_type": "Asset"
- },
- {
- "name": "Sur machines",
- "root_type": "Asset"
- }
- ],
- "name": "Amortissements",
- "root_type": "Asset"
- }
- ],
- "name": "INSTALLATIONS, MACHINES ET OUTILLAGE",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "children": [
- {
- "name": "Idem sur mat\u00e9riel ferroviaire",
- "root_type": "Asset"
- },
- {
- "name": "Amortissements sur mat\u00e9riel automobile",
- "root_type": "Asset"
- },
- {
- "name": "Idem sur mat\u00e9riel naval",
- "root_type": "Asset"
- },
- {
- "name": "Idem sur mat\u00e9riel fluvial",
- "root_type": "Asset"
- },
- {
- "name": "Idem sur mat\u00e9riel a\u00e9rien",
- "root_type": "Asset"
- }
- ],
- "name": "Amortissements sur mat\u00e9riel roulant",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Idem sur mat\u00e9riel naval",
- "root_type": "Asset"
- },
- {
- "name": "Plus-values sur mat\u00e9riel automobile",
- "root_type": "Asset"
- },
- {
- "name": "Idem sur mat\u00e9riel ferroviaire",
- "root_type": "Asset"
- },
- {
- "name": "Idem sur mat\u00e9riel a\u00e9rien",
- "root_type": "Asset"
- },
- {
- "name": "Idem sur mat\u00e9riel fluvial",
- "root_type": "Asset"
- }
- ],
- "name": "Plus-values sur mat\u00e9riel roulant",
- "root_type": "Asset"
- },
- {
- "name": "Mat\u00e9riel ferroviaire",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Voitures",
- "root_type": "Asset"
- },
- {
- "name": "Camions",
- "root_type": "Asset"
- }
- ],
- "name": "Mat\u00e9riel automobile",
- "root_type": "Asset"
- },
- {
- "name": "Mat\u00e9riel naval",
- "root_type": "Asset"
- },
- {
- "name": "Mat\u00e9riel fluvial",
- "root_type": "Asset"
- },
- {
- "name": "Mat\u00e9riel a\u00e9rien",
- "root_type": "Asset"
- }
- ],
- "name": "Mat\u00e9riel roulant",
- "root_type": "Asset"
- }
- ],
- "name": "MOBILIER ET MATERIEL ROULANT",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Plus-values act\u00e9es sur installations, machines et outillage pris en leasing",
- "root_type": "Asset"
- },
- {
- "name": "Amortissements sur installations, machines et outillage pris en leasing",
- "root_type": "Asset"
- },
- {
- "name": "Installations",
- "root_type": "Asset"
- },
- {
- "name": "Machines",
- "root_type": "Asset"
- },
- {
- "name": "Outillage",
- "root_type": "Asset"
- }
- ],
- "name": "Installations, machines et outillage",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Mat\u00e9riel roulant",
- "root_type": "Asset"
- },
- {
- "name": "Mobilier",
- "root_type": "Asset"
- },
- {
- "name": "Amortissements sur mobilier et mat\u00e9riel roulant en leasing",
- "root_type": "Asset"
- },
- {
- "name": "Plus-values act\u00e9es sur mobilier et mat\u00e9riel roulant en leasing",
- "root_type": "Asset"
- }
- ],
- "name": "Mobilier et mat\u00e9riel roulant",
- "root_type": "Asset"
- }
- ],
- "name": "IMMOBILISATION DETENUES EN LOCATION-FINANCEMENT ET DROITS SIMILAIRES",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Amortissements sur emballages r\u00e9cup\u00e9rables",
- "root_type": "Asset"
- },
- {
- "name": "Amortissements sur mat\u00e9riel d'emballage",
- "root_type": "Asset"
- },
- {
- "name": "Amortissements sur r\u00e9serve immobili\u00e8re",
- "root_type": "Asset"
- },
- {
- "name": "Amortissements sur maison d'habitation",
- "root_type": "Asset"
- },
- {
- "name": "Amortissements sur frais d'am\u00e9nagement des locaux pris en location",
- "root_type": "Asset"
- }
- ],
- "name": "Amortissements sur autres immobilisations corporelles",
- "root_type": "Asset"
- },
- {
- "name": "Plus-values act\u00e9es sur autres immobilisations corporelles",
- "root_type": "Asset"
- },
- {
- "name": "Mat\u00e9riel d'emballage",
- "root_type": "Asset"
- },
- {
- "name": "R\u00e9serve immobili\u00e8re",
- "root_type": "Asset"
- },
- {
- "name": "Maison d'habitation",
- "root_type": "Asset"
- },
- {
- "name": "Emballages r\u00e9cup\u00e9rables",
- "root_type": "Asset"
- }
- ],
- "name": "AUTRES IMMOBILISATIONS CORPORELLES",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "root_type": "Asset"
- },
- {
- "name": "Effets \u00e0 recevoir",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances en compte",
- "root_type": "Asset"
- },
- {
- "name": "Titres \u00e0 revenu fixe",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances douteuses",
- "root_type": "Asset"
- }
- ],
- "name": "Autres cr\u00e9ances",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "root_type": "Asset"
- },
- {
- "name": "Valeur d'acquisition",
- "root_type": "Asset"
- },
- {
- "name": "Montants non appel\u00e9s",
- "root_type": "Asset"
- },
- {
- "name": "Plus-values act\u00e9es",
- "root_type": "Asset"
- }
- ],
- "name": "Autres actions et parts",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances douteuses",
- "root_type": "Asset"
- },
- {
- "name": "Effets \u00e0 recevoir",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances en compte",
- "root_type": "Asset"
- },
- {
- "name": "Titres \u00e0 revenu fixes",
- "root_type": "Asset"
- },
- {
- "name": "R\u00e9ductions de valeurs act\u00e9es",
- "root_type": "Asset"
- }
- ],
- "name": "Cr\u00e9ances sur des entreprises li\u00e9es",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Valeur d'acquisition",
- "root_type": "Asset"
- },
- {
- "name": "Montants non appel\u00e9s",
- "root_type": "Asset"
- },
- {
- "name": "Plus-values act\u00e9es",
- "root_type": "Asset"
- },
- {
- "name": "R\u00e9ductions de valeurs act\u00e9es",
- "root_type": "Asset"
- }
- ],
- "name": "Participations dans des entreprises li\u00e9es",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Titres \u00e0 revenu fixe",
- "root_type": "Asset"
- },
- {
- "name": "Effets \u00e0 recevoir",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances en compte",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances douteuses",
- "root_type": "Asset"
- },
- {
- "name": "R\u00e9ductions de valeurs act\u00e9es",
- "root_type": "Asset"
- }
- ],
- "name": "Cr\u00e9ances sur des entreprises avec lesquelles il existe un lien de participation",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Plus-values act\u00e9es",
- "root_type": "Asset"
- },
- {
- "name": "R\u00e9ductions de valeurs act\u00e9es",
- "root_type": "Asset"
- },
- {
- "name": "Valeur d'acquisition",
- "root_type": "Asset"
- },
- {
- "name": "Montants non appel\u00e9s",
- "root_type": "Asset"
- }
- ],
- "name": "Participations dans des entreprises avec lesquelles il existe un lien de participation",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Autres cautionnements vers\u00e9s en num\u00e9raires",
- "root_type": "Asset"
- },
- {
- "name": "Electricit\u00e9",
- "root_type": "Asset"
- },
- {
- "name": "T\u00e9l\u00e9phone, t\u00e9lefax, t\u00e9lex",
- "root_type": "Asset"
- },
- {
- "name": "Gaz",
- "root_type": "Asset"
- },
- {
- "name": "Eau",
- "root_type": "Asset"
- }
- ],
- "name": "Cautionnements vers\u00e9s en num\u00e9raires",
- "root_type": "Asset"
- }
- ],
- "name": "IMMOBILISATIONS FINANCIERES",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Installations, machines et outillage",
- "root_type": "Asset"
- },
- {
- "name": "Constructions",
- "root_type": "Asset"
- },
- {
- "name": "Mobilier et mat\u00e9riel roulant",
- "root_type": "Asset"
- },
- {
- "name": "Autres immobilisations corporelles",
- "root_type": "Asset"
- }
- ],
- "name": "Immobilisations en cours",
- "root_type": "Asset"
- },
- {
- "name": "Avances et acomptes vers\u00e9s sur immobilisations en cours",
- "root_type": "Asset"
- }
- ],
- "name": "IMMOBILISATIONS CORPORELLES EN COURS ET ACOMPTES VERSES",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Cr\u00e9ances entreprises avec lesquelles il existe un lien de participation",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances entreprises li\u00e9es",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances autres d\u00e9biteurs",
- "root_type": "Asset"
- }
- ],
- "name": "Cr\u00e9ances en compte",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Sur entreprises li\u00e9es",
- "root_type": "Asset"
- },
- {
- "name": "Sur autres d\u00e9biteurs",
- "root_type": "Asset"
- },
- {
- "name": "Sur entreprises avec lesquelles il existe un lien de participation",
- "root_type": "Asset"
- }
- ],
- "name": "Effets \u00e0 recevoir",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances r\u00e9sultant de la cession d'immobilisations donn\u00e9es en leasing",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances douteuses",
- "root_type": "Asset"
- }
- ],
- "name": "Autres cr\u00e9ances",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "R\u00e9ductions de valeur act\u00e9es",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances douteuses",
- "root_type": "Asset"
- },
- {
- "name": "Acomptes vers\u00e9s",
- "root_type": "Asset"
- },
- {
- "name": "Retenues sur garanties",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Sur clients exportation hors C.E.E.",
- "root_type": "Asset"
- },
- {
- "name": "Sur clients C.E.E.",
- "root_type": "Asset"
- },
- {
- "name": "Sur clients Belgique",
- "root_type": "Asset"
- },
- {
- "name": "Sur entreprises avec lesquelles il existe un lien de participation",
- "root_type": "Asset"
- },
- {
- "name": "Sur entreprises li\u00e9es",
- "root_type": "Asset"
- }
- ],
- "name": "Effets \u00e0 recevoir",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "name": "Sur entreprises avec lesquelles il existe un lien de participation",
- "root_type": "Asset"
- },
- {
- "name": "Sur clients Belgique",
- "root_type": "Asset"
- },
- {
- "name": "Sur clients C.E.E.",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances en compte sur entreprises li\u00e9es",
- "root_type": "Asset"
- },
- {
- "name": "Sur clients exportation hors C.E.E.",
- "root_type": "Asset"
- },
- {
- "name": "Cr\u00e9ances sur les coparticipants",
- "root_type": "Asset"
- }
- ],
- "name": "Clients",
- "root_type": "Asset"
- }
- ],
- "name": "Cr\u00e9ances commerciales",
- "root_type": "Asset"
- }
- ],
- "name": "CREANCES A PLUS D'UN AN",
- "root_type": "Asset"
- }
- ],
- "name": "CLASSE 2. FRAIS D'ETABLISSEMENT. ACTIFS IMMOBILISES ET CREANCES A PLUS D'UN AN",
- "root_type": "Asset"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "D'un mois au plus"
- },
- {
- "name": "De plus d'un mois et \u00e0 un an au plus"
- },
- {
- "name": "De plus d'un an"
- },
- {
- "name": "R\u00e9ductions de valeur act\u00e9es"
- }
- ],
- "name": "DEPOTS A TERME"
- },
- {
- "children": [
- {
- "name": "Valeur d'acquisition"
- },
- {
- "name": "R\u00e9ductions de valeur act\u00e9es"
- }
- ],
- "name": "TITRES A REVENUS FIXES"
- },
- {
- "children": [
- {
- "name": "Comptes ouverts aupr\u00e8s des divers \u00e9tablissements"
- }
- ],
- "name": "ETABLISSEMENTS DE CREDIT."
- },
- {
- "name": "VIREMENTS INTERNES"
- },
- {
- "children": [
- {
- "name": "Coupons \u00e0 encaisser"
- }
- ],
- "name": "VALEURS ECHUES A L'ENCAISSEMENT"
- },
- {
- "children": [
- {
- "name": "Caisses - timbres"
- }
- ],
- "name": "CAISSES"
- },
- {
- "children": [
- {
- "name": "Ch\u00e8ques \u00e9mis"
- }
- ],
- "name": "OFFICE DES CHEQUES POSTAUX"
- }
- ],
- "name": "CLASSE 5. PLACEMENTS DE TRESORERIE ET DE VALEURS DISPONIBLES"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Petty Cash"
- },
- {
- "name": "Cash at Bank"
- }
- ],
- "name": "Cash"
- },
- {
- "children": [
- {
- "name": "Accumulated Depreciation - Equipment"
- }
- ],
- "name": "Equipment"
- },
- {
- "children": [
- {
- "name": "Accumulated Depreciation - Building"
- }
- ],
- "name": "Building"
- },
- {
- "name": "Account Receivable"
- },
- {
- "name": "Outstanding Cheques"
- },
- {
- "name": "Input VAT"
- },
- {
- "name": "Withholding Income Tax"
- },
- {
- "name": "Inventory"
- }
- ],
- "name": "Assets"
- }
- ],
- "name": "Simple chart of accounts"
- }
-}
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/charts/us_account_chart_template_basic.json b/erpnext/setup/doctype/company/charts/us_account_chart_template_basic.json
deleted file mode 100644
index 2da1865..0000000
--- a/erpnext/setup/doctype/company/charts/us_account_chart_template_basic.json
+++ /dev/null
@@ -1,400 +0,0 @@
-{
- "name": "Basic Chart of Account",
- "root": {
- "children": [
- {
- "children": [
- {
- "name": "Proceeds from Sale of Assets"
- },
- {
- "name": "Interest Income"
- },
- {
- "name": "Finance Charge Income"
- },
- {
- "name": "Insurance Proceeds Received"
- }
- ],
- "name": "Other Income"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Furniture and Equipment"
- },
- {
- "name": "Accumulated Depreciation"
- }
- ],
- "name": "Fixed Assets"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Account Receivable"
- }
- ],
- "name": "Receivable"
- },
- {
- "name": "Client Trust Account"
- },
- {
- "name": "Cash or Cash Equivalents"
- }
- ],
- "name": "Current Assets"
- },
- {
- "children": [
- {
- "name": "Filing Fees"
- },
- {
- "name": "Expert Witness Fees"
- },
- {
- "name": "Advanced Client Costs"
- },
- {
- "name": "Court Costs"
- }
- ],
- "name": "Other Current Assets"
- },
- {
- "children": [
- {
- "name": "Security Deposits Asset"
- }
- ],
- "name": "Other Assets"
- }
- ],
- "name": "Assets"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Retained Earnings"
- },
- {
- "name": "Opening Balance Equity"
- },
- {
- "name": "Capital Stock"
- },
- {
- "name": "Dividends Paid"
- }
- ],
- "name": "Equity"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Sales Tax Payable"
- },
- {
- "name": "Use Tax Payable"
- },
- {
- "name": "Customer Deposits Received"
- },
- {
- "name": "Payroll Liabilities"
- }
- ],
- "name": "Other Current Liabilities"
- },
- {
- "children": [
- {
- "children": [
- {
- "name": "Account Payable"
- }
- ],
- "name": "Payable"
- }
- ],
- "name": "Current Liabilities"
- }
- ],
- "name": "Liabilities"
- }
- ],
- "name": "Liabilities and Equity"
- },
- {
- "children": [
- {
- "name": "Freight and Shipping Costs"
- },
- {
- "name": "Commissions Paid"
- },
- {
- "name": "Purchase Discounts"
- },
- {
- "name": "Subcontractors Expense"
- },
- {
- "name": "Job Materials Purchased"
- },
- {
- "name": "Equipment Rental for Jobs"
- },
- {
- "name": "Media Purchased for Clients"
- },
- {
- "name": "Tools and Small Equipment"
- },
- {
- "name": "Subcontracted Services"
- },
- {
- "name": "Purchases - Resale Items"
- },
- {
- "name": "Commissions Paid"
- },
- {
- "name": "Other Job Related Costs"
- },
- {
- "name": "Merchant Account Fees"
- },
- {
- "name": "Merchant Account Fees"
- }
- ],
- "name": "Cost of Goods Sold"
- },
- {
- "children": [
- {
- "name": "Office Supplies"
- },
- {
- "name": "Rent Expense"
- },
- {
- "name": "Postage and Delivery"
- },
- {
- "name": "Dues and Subscriptions"
- },
- {
- "name": "Printing and Reproduction"
- },
- {
- "name": "Janitorial Expense"
- },
- {
- "name": "Freight and Trucking"
- },
- {
- "name": "Payroll Expenses"
- },
- {
- "name": "Bank Service Charges"
- },
- {
- "name": "Computer and Internet Expenses"
- },
- {
- "name": "Small Tools and Equipment"
- },
- {
- "name": "Car and Truck Expenses"
- },
- {
- "name": "Interest Expense"
- },
- {
- "name": "Taxes - Property"
- },
- {
- "name": "Custom Hire and Contract Labor"
- },
- {
- "name": "Gasoline, Fuel and Oil"
- },
- {
- "name": "Advertising and Promotion"
- },
- {
- "name": "Utilities"
- },
- {
- "name": "Telephone Expense"
- },
- {
- "name": "Marketing Expense"
- },
- {
- "name": "Business Licenses and Permits"
- },
- {
- "name": "Continuing Education"
- },
- {
- "children": [
- {
- "name": "Life and Disability Insurance"
- },
- {
- "name": "Worker's Compensation"
- },
- {
- "name": "Health Insurance"
- },
- {
- "name": "General Liability Insurance"
- },
- {
- "name": "Professional Liability"
- }
- ],
- "name": "Insurance Expense"
- },
- {
- "name": "Seeds and Plants Purchased"
- },
- {
- "name": "Automobile Expense"
- },
- {
- "name": "Equipment Rental"
- },
- {
- "name": "Uniforms"
- },
- {
- "name": "Storage and Warehousing"
- },
- {
- "name": "Chemicals Purchased"
- },
- {
- "name": "Miscellaneous Expense"
- },
- {
- "name": "Fertilizers and Lime"
- },
- {
- "name": "Repairs and Maintenance"
- },
- {
- "name": "Depreciation Expense"
- },
- {
- "name": "Feed Purchased"
- },
- {
- "name": "Meals and Entertainment"
- },
- {
- "name": "Veterinary, Breeding, Medicine"
- },
- {
- "name": "Professional Fees"
- },
- {
- "name": "Conservation Expenses"
- },
- {
- "name": "Charitable Contributions"
- },
- {
- "name": "Travel Expense"
- }
- ],
- "name": "Expenses"
- },
- {
- "children": [
- {
- "name": "Farmers Market Sales"
- },
- {
- "name": "Shipping and Delivery Income"
- },
- {
- "name": "Livestock Sales"
- },
- {
- "name": "Commodity Credit Loans"
- },
- {
- "name": "Cooperative Distributions"
- },
- {
- "name": "Rental Income"
- },
- {
- "name": "Crop Insurance Proceeds"
- },
- {
- "name": "Crop Sales"
- },
- {
- "name": "Commission income"
- },
- {
- "name": "Legal Fee Income"
- },
- {
- "name": "Service Income"
- },
- {
- "name": "Job Income"
- },
- {
- "name": "Administrative Fees"
- },
- {
- "name": "Sales"
- },
- {
- "name": "Fuel Tax Credits and Other Inc."
- },
- {
- "name": "Sales Discounts"
- },
- {
- "name": "Sales Discounts"
- },
- {
- "name": "Sales"
- },
- {
- "name": "Settlement Income"
- },
- {
- "name": "Custom Hire Income"
- },
- {
- "name": "Agricultural Program Payments"
- }
- ],
- "name": "Income"
- }
- ],
- "name": "Basic",
- "parent_id": ""
- }
-}
\ No newline at end of file
diff --git a/erpnext/setup/doctype/company/company.js b/erpnext/setup/doctype/company/company.js
index 7ce369c..d49a43e 100644
--- a/erpnext/setup/doctype/company/company.js
+++ b/erpnext/setup/doctype/company/company.js
@@ -79,11 +79,11 @@
cur_frm.fields_dict.default_bank_account.get_query = function(doc) {
return{
- filters:{
- 'company': doc.name,
- 'group_or_ledger': "Ledger",
- 'account_type': "Bank or Cash"
- }
+ filters: [
+ ['Account', 'account_type', 'in', 'Bank, Cash'],
+ ['Account', 'group_or_ledger', '=', 'Ledger'],
+ ['Account', 'company', '=', doc.name]
+ ]
}
}
@@ -98,15 +98,23 @@
}
}
+cur_frm.get_field("chart_of_accounts").get_query = function(doc) {
+ return {
+ filters: {
+ "country": doc.country
+ }
+ }
+}
+
cur_frm.fields_dict.payables_group.get_query = cur_frm.fields_dict.receivables_group.get_query;
+
cur_frm.fields_dict.default_expense_account.get_query = function(doc) {
return{
filters:{
'company': doc.name,
'group_or_ledger': "Ledger",
- 'is_pl_account': "Yes",
- 'debit_or_credit': "Debit"
+ "report_type": "Profit and Loss"
}
}
}
@@ -116,8 +124,7 @@
filters:{
'company': doc.name,
'group_or_ledger': "Ledger",
- 'is_pl_account': "Yes",
- 'debit_or_credit': "Credit"
+ "report_type": "Profit and Loss"
}
}
}
@@ -135,8 +142,7 @@
cur_frm.fields_dict["stock_adjustment_account"].get_query = function(doc) {
return {
"filters": {
- "is_pl_account": "Yes",
- "debit_or_credit": "Debit",
+ "report_type": "Profit and Loss",
"company": doc.name,
'group_or_ledger': "Ledger"
}
@@ -149,8 +155,7 @@
cur_frm.fields_dict["stock_received_but_not_billed"].get_query = function(doc) {
return {
"filters": {
- "is_pl_account": "No",
- "debit_or_credit": "Credit",
+ "report_type": "Balance Sheet",
"company": doc.name,
'group_or_ledger': "Ledger"
}
diff --git a/erpnext/setup/doctype/company/company.py b/erpnext/setup/doctype/company/company.py
index fb3059b..cc3253f 100644
--- a/erpnext/setup/doctype/company/company.py
+++ b/erpnext/setup/doctype/company/company.py
@@ -57,12 +57,15 @@
def create_default_warehouses(self):
for whname in ("Stores", "Work In Progress", "Finished Goods"):
if not frappe.db.exists("Warehouse", whname + " - " + self.doc.abbr):
- frappe.bean({
- "doctype":"Warehouse",
- "warehouse_name": whname,
- "company": self.doc.name,
- "create_account_under": "Stock Assets - " + self.doc.abbr
- }).insert()
+ stock_group = frappe.db.get_value("Account", {"account_type": "Stock",
+ "group_or_ledger": "Group"})
+ if stock_group:
+ frappe.bean({
+ "doctype":"Warehouse",
+ "warehouse_name": whname,
+ "company": self.doc.name,
+ "create_account_under": stock_group
+ }).insert()
def create_default_web_page(self):
if not frappe.db.get_value("Website Settings", None, "home_page") and \
@@ -101,129 +104,14 @@
style_settings.save()
def create_default_accounts(self):
- self.fld_dict = {'account_name':0,'parent_account':1,'group_or_ledger':2,'is_pl_account':3,'account_type':4,'debit_or_credit':5,'company':6,'tax_rate':7}
- acc_list_common = [
- ['Application of Funds (Assets)','','Group','No','','Debit',self.doc.name,''],
- ['Current Assets','Application of Funds (Assets)','Group','No','','Debit',self.doc.name,''],
- ['Accounts Receivable','Current Assets','Group','No','','Debit',self.doc.name,''],
- ['Bank Accounts','Current Assets','Group','No','Bank or Cash','Debit',self.doc.name,''],
- ['Cash In Hand','Current Assets','Group','No','Bank or Cash','Debit',self.doc.name,''],
- ['Cash','Cash In Hand','Ledger','No','Bank or Cash','Debit',self.doc.name,''],
- ['Loans and Advances (Assets)','Current Assets','Group','No','','Debit',self.doc.name,''],
- ['Securities and Deposits','Current Assets','Group','No','','Debit',self.doc.name,''],
- ['Earnest Money','Securities and Deposits','Ledger','No','','Debit',self.doc.name,''],
- ['Stock Assets','Current Assets','Group','No','','Debit',self.doc.name,''],
- ['Tax Assets','Current Assets','Group','No','','Debit',self.doc.name,''],
- ['Fixed Assets','Application of Funds (Assets)','Group','No','','Debit',self.doc.name,''],
- ['Capital Equipments','Fixed Assets','Ledger','No','Fixed Asset Account','Debit',self.doc.name,''],
- ['Computers','Fixed Assets','Ledger','No','Fixed Asset Account','Debit',self.doc.name,''],
- ['Furniture and Fixture','Fixed Assets','Ledger','No','Fixed Asset Account','Debit',self.doc.name,''],
- ['Office Equipments','Fixed Assets','Ledger','No','Fixed Asset Account','Debit',self.doc.name,''],
- ['Plant and Machinery','Fixed Assets','Ledger','No','Fixed Asset Account','Debit',self.doc.name,''],
- ['Investments','Application of Funds (Assets)','Group','No','','Debit',self.doc.name,''],
- ['Temporary Accounts (Assets)','Application of Funds (Assets)','Group','No','','Debit',self.doc.name,''],
- ['Temporary Account (Assets)','Temporary Accounts (Assets)','Ledger','No','','Debit',self.doc.name,''],
- ['Expenses','','Group','Yes','Expense Account','Debit',self.doc.name,''],
- ['Direct Expenses','Expenses','Group','Yes','Expense Account','Debit',self.doc.name,''],
- ['Stock Expenses','Direct Expenses','Group','Yes','Expense Account','Debit',self.doc.name,''],
- ['Cost of Goods Sold','Stock Expenses','Ledger','Yes','Expense Account','Debit',self.doc.name,''],
- ['Stock Adjustment','Stock Expenses','Ledger','Yes','Expense Account','Debit',self.doc.name,''],
- ['Expenses Included In Valuation', "Stock Expenses", 'Ledger', 'Yes', 'Expense Account', 'Debit', self.doc.name, ''],
- ['Indirect Expenses','Expenses','Group','Yes','Expense Account','Debit',self.doc.name,''],
- ['Advertising and Publicity','Indirect Expenses','Ledger','Yes','Chargeable','Debit',self.doc.name,''],
- ['Bad Debts Written Off','Indirect Expenses','Ledger','Yes','Expense Account','Debit',self.doc.name,''],
- ['Bank Charges','Indirect Expenses','Ledger','Yes','Expense Account','Debit',self.doc.name,''],
- ['Books and Periodicals','Indirect Expenses','Ledger','Yes','Expense Account','Debit',self.doc.name,''],
- ['Charity and Donations','Indirect Expenses','Ledger','Yes','Expense Account','Debit',self.doc.name,''],
- ['Commission on Sales','Indirect Expenses','Ledger','Yes','Expense Account','Debit',self.doc.name,''],
- ['Conveyance Expenses','Indirect Expenses','Ledger','Yes','Expense Account','Debit',self.doc.name,''],
- ['Customer Entertainment Expenses','Indirect Expenses','Ledger','Yes','Expense Account','Debit',self.doc.name,''],
- ['Depreciation Account','Indirect Expenses','Ledger','Yes','Expense Account','Debit',self.doc.name,''],
- ['Freight and Forwarding Charges','Indirect Expenses','Ledger','Yes','Chargeable','Debit',self.doc.name,''],
- ['Legal Expenses','Indirect Expenses','Ledger','Yes','Expense Account','Debit',self.doc.name,''],
- ['Miscellaneous Expenses','Indirect Expenses','Ledger','Yes','Chargeable','Debit',self.doc.name,''],
- ['Office Maintenance Expenses','Indirect Expenses','Ledger','Yes','Expense Account','Debit',self.doc.name,''],
- ['Office Rent','Indirect Expenses','Ledger','Yes','Expense Account','Debit',self.doc.name,''],
- ['Postal Expenses','Indirect Expenses','Ledger','Yes','Expense Account','Debit',self.doc.name,''],
- ['Print and Stationary','Indirect Expenses','Ledger','Yes','Expense Account','Debit',self.doc.name,''],
- ['Rounded Off','Indirect Expenses','Ledger','Yes','Expense Account','Debit',self.doc.name,''],
- ['Salary','Indirect Expenses','Ledger','Yes','Expense Account','Debit',self.doc.name,''],
- ['Sales Promotion Expenses','Indirect Expenses','Ledger','Yes','Chargeable','Debit',self.doc.name,''],
- ['Service Charges Paid','Indirect Expenses','Ledger','Yes','Expense Account','Debit',self.doc.name,''],
- ['Staff Welfare Expenses','Indirect Expenses','Ledger','Yes','Expense Account','Debit',self.doc.name,''],
- ['Telephone Expenses','Indirect Expenses','Ledger','Yes','Expense Account','Debit',self.doc.name,''],
- ['Travelling Expenses','Indirect Expenses','Ledger','Yes','Expense Account','Debit',self.doc.name,''],
- ['Water and Electricity Expenses','Indirect Expenses','Ledger','Yes','Expense Account','Debit',self.doc.name,''],
- ['Income','','Group','Yes','','Credit',self.doc.name,''],
- ['Direct Income','Income','Group','Yes','Income Account','Credit',self.doc.name,''],
- ['Sales','Direct Income','Ledger','Yes','Income Account','Credit',self.doc.name,''],
- ['Service','Direct Income','Ledger','Yes','Income Account','Credit',self.doc.name,''],
- ['Indirect Income','Income','Group','Yes','Income Account','Credit',self.doc.name,''],
- ['Source of Funds (Liabilities)','','Group','No','','Credit',self.doc.name,''],
- ['Capital Account','Source of Funds (Liabilities)','Group','No','','Credit',self.doc.name,''],
- ['Reserves and Surplus','Capital Account','Ledger','No','','Credit',self.doc.name,''],
- ['Shareholders Funds','Capital Account','Ledger','No','','Credit',self.doc.name,''],
- ['Current Liabilities','Source of Funds (Liabilities)','Group','No','','Credit',self.doc.name,''],
- ['Accounts Payable','Current Liabilities','Group','No','','Credit',self.doc.name,''],
- ['Stock Liabilities','Current Liabilities','Group','No','','Credit',self.doc.name,''],
- ['Stock Received But Not Billed', 'Stock Liabilities', 'Ledger',
- 'No', '', 'Credit', self.doc.name, ''],
- ['Duties and Taxes','Current Liabilities','Group','No','','Credit',self.doc.name,''],
- ['Loans (Liabilities)','Current Liabilities','Group','No','','Credit',self.doc.name,''],
- ['Secured Loans','Loans (Liabilities)','Group','No','','Credit',self.doc.name,''],
- ['Unsecured Loans','Loans (Liabilities)','Group','No','','Credit',self.doc.name,''],
- ['Bank Overdraft Account','Loans (Liabilities)','Group','No','','Credit',self.doc.name,''],
- ['Temporary Accounts (Liabilities)','Source of Funds (Liabilities)','Group','No','','Credit',self.doc.name,''],
- ['Temporary Account (Liabilities)','Temporary Accounts (Liabilities)','Ledger','No','','Credit',self.doc.name,'']
- ]
-
- acc_list_india = [
- ['CENVAT Capital Goods','Tax Assets','Ledger','No','Chargeable','Debit',self.doc.name,''],
- ['CENVAT','Tax Assets','Ledger','No','Chargeable','Debit',self.doc.name,''],
- ['CENVAT Service Tax','Tax Assets','Ledger','No','Chargeable','Debit',self.doc.name,''],
- ['CENVAT Service Tax Cess 1','Tax Assets','Ledger','No','Chargeable','Debit',self.doc.name,''],
- ['CENVAT Service Tax Cess 2','Tax Assets','Ledger','No','Chargeable','Debit',self.doc.name,''],
- ['CENVAT Edu Cess','Tax Assets','Ledger','No','Chargeable','Debit',self.doc.name,''],
- ['CENVAT SHE Cess','Tax Assets','Ledger','No','Chargeable','Debit',self.doc.name,''],
- ['Excise Duty 4','Tax Assets','Ledger','No','Tax','Debit',self.doc.name,'4.00'],
- ['Excise Duty 8','Tax Assets','Ledger','No','Tax','Debit',self.doc.name,'8.00'],
- ['Excise Duty 10','Tax Assets','Ledger','No','Tax','Debit',self.doc.name,'10.00'],
- ['Excise Duty 14','Tax Assets','Ledger','No','Tax','Debit',self.doc.name,'14.00'],
- ['Excise Duty Edu Cess 2','Tax Assets','Ledger','No','Tax','Debit',self.doc.name,'2.00'],
- ['Excise Duty SHE Cess 1','Tax Assets','Ledger','No','Tax','Debit',self.doc.name,'1.00'],
- ['P L A','Tax Assets','Ledger','No','Chargeable','Debit',self.doc.name,''],
- ['P L A - Cess Portion','Tax Assets','Ledger','No','Chargeable','Debit',self.doc.name,''],
- ['Edu. Cess on Excise','Duties and Taxes','Ledger','No','Tax','Credit',self.doc.name,'2.00'],
- ['Edu. Cess on Service Tax','Duties and Taxes','Ledger','No','Tax','Credit',self.doc.name,'2.00'],
- ['Edu. Cess on TDS','Duties and Taxes','Ledger','No','Tax','Credit',self.doc.name,'2.00'],
- ['Excise Duty @ 4','Duties and Taxes','Ledger','No','Tax','Credit',self.doc.name,'4.00'],
- ['Excise Duty @ 8','Duties and Taxes','Ledger','No','Tax','Credit',self.doc.name,'8.00'],
- ['Excise Duty @ 10','Duties and Taxes','Ledger','No','Tax','Credit',self.doc.name,'10.00'],
- ['Excise Duty @ 14','Duties and Taxes','Ledger','No','Tax','Credit',self.doc.name,'14.00'],
- ['Service Tax','Duties and Taxes','Ledger','No','Tax','Credit',self.doc.name,'10.3'],
- ['SHE Cess on Excise','Duties and Taxes','Ledger','No','Tax','Credit',self.doc.name,'1.00'],
- ['SHE Cess on Service Tax','Duties and Taxes','Ledger','No','Tax','Credit',self.doc.name,'1.00'],
- ['SHE Cess on TDS','Duties and Taxes','Ledger','No','Tax','Credit',self.doc.name,'1.00'],
- ['Professional Tax','Duties and Taxes','Ledger','No','Chargeable','Credit',self.doc.name,''],
- ['VAT','Duties and Taxes','Ledger','No','Chargeable','Credit',self.doc.name,''],
- ['TDS (Advertisement)','Duties and Taxes','Ledger','No','Chargeable','Credit',self.doc.name,''],
- ['TDS (Commission)','Duties and Taxes','Ledger','No','Chargeable','Credit',self.doc.name,''],
- ['TDS (Contractor)','Duties and Taxes','Ledger','No','Chargeable','Credit',self.doc.name,''],
- ['TDS (Interest)','Duties and Taxes','Ledger','No','Chargeable','Credit',self.doc.name,''],
- ['TDS (Rent)','Duties and Taxes','Ledger','No','Chargeable','Credit',self.doc.name,''],
- ['TDS (Salary)','Duties and Taxes','Ledger','No','Chargeable','Credit',self.doc.name,'']
- ]
- # load common account heads
- for d in acc_list_common:
- self.add_acc(d)
-
- country = frappe.db.sql("select value from tabSingles where field = 'country' and doctype = 'Control Panel'")
- country = country and cstr(country[0][0]) or ''
-
- # load taxes (only for India)
- if country == 'India':
- for d in acc_list_india:
- self.add_acc(d)
+ if self.doc.chart_of_accounts:
+ self.import_chart_of_account()
+ else:
+ self.create_standard_accounts()
+
+ def import_chart_of_account(self):
+ chart = frappe.bean("Chart of Accounts", self.doc.chart_of_accounts)
+ chart.make_controller().create_accounts(self.doc.name)
def add_acc(self,lst):
account = frappe.bean({
@@ -233,20 +121,21 @@
})
for d in self.fld_dict.keys():
account.doc.fields[d] = (d == 'parent_account' and lst[self.fld_dict[d]]) and lst[self.fld_dict[d]] +' - '+ self.doc.abbr or lst[self.fld_dict[d]]
-
+
account.insert()
def set_default_accounts(self):
def _set_default_accounts(accounts):
- for a in accounts:
- account_name = accounts[a] + " - " + self.doc.abbr
- if not self.doc.fields.get(a) and frappe.db.exists("Account", account_name):
- frappe.db.set(self.doc, a, account_name)
+ for field, account_type in accounts.items():
+ account = frappe.db.get_value("Account", {"account_type": account_type,
+ "group_or_ledger": "Ledger", "company": self.doc.name})
+
+ if account and not self.doc.fields.get(field):
+ frappe.db.set(self.doc, field, account)
_set_default_accounts({
- "receivables_group": "Accounts Receivable",
- "payables_group": "Accounts Payable",
- "default_cash_account": "Cash"
+ "default_cash_account": "Cash",
+ "default_bank_account": "Bank"
})
if cint(frappe.db.get_value("Accounts Settings", None, "auto_accounting_for_stock")):
@@ -316,6 +205,139 @@
where defkey='Company' and defvalue=%s""", (newdn, olddn))
frappe.defaults.clear_cache()
+
+ def create_standard_accounts(self):
+ self.fld_dict = {
+ 'account_name': 0,
+ 'parent_account': 1,
+ 'group_or_ledger': 2,
+ 'account_type': 3,
+ 'report_type': 4,
+ 'company': 5,
+ 'tax_rate': 6
+ }
+
+ acc_list_common = [
+ ['Application of Funds (Assets)','','Group','','Balance Sheet',self.doc.name,''],
+ ['Current Assets','Application of Funds (Assets)','Group','','Balance Sheet',self.doc.name,''],
+ ['Accounts Receivable','Current Assets','Group','','Balance Sheet',self.doc.name,''],
+ ['Bank Accounts','Current Assets','Group','Bank','Balance Sheet',self.doc.name,''],
+ ['Cash In Hand','Current Assets','Group','Cash','Balance Sheet',self.doc.name,''],
+ ['Cash','Cash In Hand','Ledger','Cash','Balance Sheet',self.doc.name,''],
+ ['Loans and Advances (Assets)','Current Assets','Group','','Balance Sheet',self.doc.name,''],
+ ['Securities and Deposits','Current Assets','Group','','Balance Sheet',self.doc.name,''],
+ ['Earnest Money','Securities and Deposits','Ledger','','Balance Sheet',self.doc.name,''],
+ ['Stock Assets','Current Assets','Group','','Balance Sheet',self.doc.name,''],
+ ['Tax Assets','Current Assets','Group','','Balance Sheet',self.doc.name,''],
+ ['Fixed Assets','Application of Funds (Assets)','Group','','Balance Sheet',self.doc.name,''],
+ ['Capital Equipments','Fixed Assets','Ledger','Fixed Asset','Balance Sheet',self.doc.name,''],
+ ['Computers','Fixed Assets','Ledger','Fixed Asset','Balance Sheet',self.doc.name,''],
+ ['Furniture and Fixture','Fixed Assets','Ledger','Fixed Asset','Balance Sheet',self.doc.name,''],
+ ['Office Equipments','Fixed Assets','Ledger','Fixed Asset','Balance Sheet',self.doc.name,''],
+ ['Plant and Machinery','Fixed Assets','Ledger','Fixed Asset','Balance Sheet',self.doc.name,''],
+ ['Investments','Application of Funds (Assets)','Group','','Balance Sheet',self.doc.name,''],
+ ['Temporary Accounts (Assets)','Application of Funds (Assets)','Group','','Balance Sheet',self.doc.name,''],
+ ['Temporary Account (Assets)','Temporary Accounts (Assets)','Ledger','','Balance Sheet',self.doc.name,''],
+ ['Expenses','','Group','Expense Account','Profit and Loss',self.doc.name,''],
+ ['Direct Expenses','Expenses','Group','Expense Account','Profit and Loss',self.doc.name,''],
+ ['Stock Expenses','Direct Expenses','Group','Expense Account','Profit and Loss',self.doc.name,''],
+ ['Cost of Goods Sold','Stock Expenses','Ledger','Expense Account','Profit and Loss',self.doc.name,''],
+ ['Stock Adjustment','Stock Expenses','Ledger','Stock Adjustment','Profit and Loss',self.doc.name,''],
+ ['Expenses Included In Valuation', "Stock Expenses", 'Ledger', 'Expenses Included In Valuation', 'Profit and Loss', self.doc.name, ''],
+ ['Indirect Expenses','Expenses','Group','Expense Account','Profit and Loss',self.doc.name,''],
+ ['Advertising and Publicity','Indirect Expenses','Ledger','Chargeable','Profit and Loss',self.doc.name,''],
+ ['Bad Debts Written Off','Indirect Expenses','Ledger','Expense Account','Profit and Loss',self.doc.name,''],
+ ['Bank Charges','Indirect Expenses','Ledger','Expense Account','Profit and Loss',self.doc.name,''],
+ ['Books and Periodicals','Indirect Expenses','Ledger','Expense Account','Profit and Loss',self.doc.name,''],
+ ['Charity and Donations','Indirect Expenses','Ledger','Expense Account','Profit and Loss',self.doc.name,''],
+ ['Commission on Sales','Indirect Expenses','Ledger','Expense Account','Profit and Loss',self.doc.name,''],
+ ['Conveyance Expenses','Indirect Expenses','Ledger','Expense Account','Profit and Loss',self.doc.name,''],
+ ['Customer Entertainment Expenses','Indirect Expenses','Ledger','Expense Account','Profit and Loss',self.doc.name,''],
+ ['Depreciation Account','Indirect Expenses','Ledger','Expense Account','Profit and Loss',self.doc.name,''],
+ ['Freight and Forwarding Charges','Indirect Expenses','Ledger','Chargeable','Profit and Loss',self.doc.name,''],
+ ['Legal Expenses','Indirect Expenses','Ledger','Expense Account','Profit and Loss',self.doc.name,''],
+ ['Miscellaneous Expenses','Indirect Expenses','Ledger','Chargeable','Profit and Loss',self.doc.name,''],
+ ['Office Maintenance Expenses','Indirect Expenses','Ledger','Expense Account','Profit and Loss',self.doc.name,''],
+ ['Office Rent','Indirect Expenses','Ledger','Expense Account','Profit and Loss',self.doc.name,''],
+ ['Postal Expenses','Indirect Expenses','Ledger','Expense Account','Profit and Loss',self.doc.name,''],
+ ['Print and Stationary','Indirect Expenses','Ledger','Expense Account','Profit and Loss',self.doc.name,''],
+ ['Rounded Off','Indirect Expenses','Ledger','Expense Account','Profit and Loss',self.doc.name,''],
+ ['Salary','Indirect Expenses','Ledger','Expense Account','Profit and Loss',self.doc.name,''],
+ ['Sales Promotion Expenses','Indirect Expenses','Ledger','Chargeable','Profit and Loss',self.doc.name,''],
+ ['Service Charges Paid','Indirect Expenses','Ledger','Expense Account','Profit and Loss',self.doc.name,''],
+ ['Staff Welfare Expenses','Indirect Expenses','Ledger','Expense Account','Profit and Loss',self.doc.name,''],
+ ['Telephone Expenses','Indirect Expenses','Ledger','Expense Account','Profit and Loss',self.doc.name,''],
+ ['Travelling Expenses','Indirect Expenses','Ledger','Expense Account','Profit and Loss',self.doc.name,''],
+ ['Water and Electricity Expenses','Indirect Expenses','Ledger','Expense Account','Profit and Loss',self.doc.name,''],
+ ['Income','','Group','','Profit and Loss',self.doc.name,''],
+ ['Direct Income','Income','Group','Income Account','Profit and Loss',self.doc.name,''],
+ ['Sales','Direct Income','Ledger','Income Account','Profit and Loss',self.doc.name,''],
+ ['Service','Direct Income','Ledger','Income Account','Profit and Loss',self.doc.name,''],
+ ['Indirect Income','Profit and Loss','Group','Income Account','Profit and Loss',self.doc.name,''],
+ ['Source of Funds (Liabilities)','','Group','','Balance Sheet',self.doc.name,''],
+ ['Capital Account','Source of Funds (Liabilities)','Group','','Balance Sheet',self.doc.name,''],
+ ['Reserves and Surplus','Capital Account','Ledger','','Balance Sheet',self.doc.name,''],
+ ['Shareholders Funds','Capital Account','Ledger','','Balance Sheet',self.doc.name,''],
+ ['Current Liabilities','Source of Funds (Liabilities)','Group','','Balance Sheet',self.doc.name,''],
+ ['Accounts Payable','Current Liabilities','Group','','Balance Sheet',self.doc.name,''],
+ ['Stock Liabilities','Current Liabilities','Group','','Balance Sheet',self.doc.name,''],
+ ['Stock Received But Not Billed', 'Stock Liabilities', 'Ledger', 'Stock Received But Not Billed', 'Balance Sheet', self.doc.name, ''],
+ ['Duties and Taxes','Current Liabilities','Group','','Balance Sheet',self.doc.name,''],
+ ['Loans (Liabilities)','Current Liabilities','Group','','Balance Sheet',self.doc.name,''],
+ ['Secured Loans','Loans (Liabilities)','Group','','Balance Sheet',self.doc.name,''],
+ ['Unsecured Loans','Loans (Liabilities)','Group','','Balance Sheet',self.doc.name,''],
+ ['Bank Overdraft Account','Loans (Liabilities)','Group','','Balance Sheet',self.doc.name,''],
+ ['Temporary Accounts (Liabilities)','Source of Funds (Liabilities)','Group','','Balance Sheet',self.doc.name,''],
+ ['Temporary Account (Liabilities)','Temporary Accounts (Liabilities)','Ledger','','Balance Sheet',self.doc.name,'']
+ ]
+
+ acc_list_india = [
+ ['CENVAT Capital Goods','Tax Assets','Ledger','Chargeable','Balance Sheet',self.doc.name,''],
+ ['CENVAT','Tax Assets','Ledger','Chargeable','Balance Sheet',self.doc.name,''],
+ ['CENVAT Service Tax','Tax Assets','Ledger','Chargeable','Balance Sheet',self.doc.name,''],
+ ['CENVAT Service Tax Cess 1','Tax Assets','Ledger','Chargeable','Balance Sheet',self.doc.name,''],
+ ['CENVAT Service Tax Cess 2','Tax Assets','Ledger','Chargeable','Balance Sheet',self.doc.name,''],
+ ['CENVAT Edu Cess','Tax Assets','Ledger','Chargeable','Balance Sheet',self.doc.name,''],
+ ['CENVAT SHE Cess','Tax Assets','Ledger','Chargeable','Balance Sheet',self.doc.name,''],
+ ['Excise Duty 4','Tax Assets','Ledger','Tax','Balance Sheet',self.doc.name,'4.00'],
+ ['Excise Duty 8','Tax Assets','Ledger','Tax','Balance Sheet',self.doc.name,'8.00'],
+ ['Excise Duty 10','Tax Assets','Ledger','Tax','Balance Sheet',self.doc.name,'10.00'],
+ ['Excise Duty 14','Tax Assets','Ledger','Tax','Balance Sheet',self.doc.name,'14.00'],
+ ['Excise Duty Edu Cess 2','Tax Assets','Ledger','Tax','Balance Sheet',self.doc.name,'2.00'],
+ ['Excise Duty SHE Cess 1','Tax Assets','Ledger','Tax','Balance Sheet',self.doc.name,'1.00'],
+ ['P L A','Tax Assets','Ledger','Chargeable','Balance Sheet',self.doc.name,''],
+ ['P L A - Cess Portion','Tax Assets','Ledger','Chargeable','Balance Sheet',self.doc.name,''],
+ ['Edu. Cess on Excise','Duties and Taxes','Ledger','Tax','Balance Sheet',self.doc.name,'2.00'],
+ ['Edu. Cess on Service Tax','Duties and Taxes','Ledger','Tax','Balance Sheet',self.doc.name,'2.00'],
+ ['Edu. Cess on TDS','Duties and Taxes','Ledger','Tax','Balance Sheet',self.doc.name,'2.00'],
+ ['Excise Duty @ 4','Duties and Taxes','Ledger','Tax','Balance Sheet',self.doc.name,'4.00'],
+ ['Excise Duty @ 8','Duties and Taxes','Ledger','Tax','Balance Sheet',self.doc.name,'8.00'],
+ ['Excise Duty @ 10','Duties and Taxes','Ledger','Tax','Balance Sheet',self.doc.name,'10.00'],
+ ['Excise Duty @ 14','Duties and Taxes','Ledger','Tax','Balance Sheet',self.doc.name,'14.00'],
+ ['Service Tax','Duties and Taxes','Ledger','Tax','Balance Sheet',self.doc.name,'10.3'],
+ ['SHE Cess on Excise','Duties and Taxes','Ledger','Tax','Balance Sheet',self.doc.name,'1.00'],
+ ['SHE Cess on Service Tax','Duties and Taxes','Ledger','Tax','Balance Sheet',self.doc.name,'1.00'],
+ ['SHE Cess on TDS','Duties and Taxes','Ledger','Tax','Balance Sheet',self.doc.name,'1.00'],
+ ['Professional Tax','Duties and Taxes','Ledger','Chargeable','Balance Sheet',self.doc.name,''],
+ ['VAT','Duties and Taxes','Ledger','Chargeable','Balance Sheet',self.doc.name,''],
+ ['TDS (Advertisement)','Duties and Taxes','Ledger','Chargeable','Balance Sheet',self.doc.name,''],
+ ['TDS (Commission)','Duties and Taxes','Ledger','Chargeable','Balance Sheet',self.doc.name,''],
+ ['TDS (Contractor)','Duties and Taxes','Ledger','Chargeable','Balance Sheet',self.doc.name,''],
+ ['TDS (Interest)','Duties and Taxes','Ledger','Chargeable','Balance Sheet',self.doc.name,''],
+ ['TDS (Rent)','Duties and Taxes','Ledger','Chargeable','Balance Sheet',self.doc.name,''],
+ ['TDS (Salary)','Duties and Taxes','Ledger','Chargeable','Balance Sheet',self.doc.name,'']
+ ]
+ # load common account heads
+ for d in acc_list_common:
+ self.add_acc(d)
+
+ country = frappe.db.sql("select value from tabSingles where field = 'country' and doctype = 'Control Panel'")
+ country = country and cstr(country[0][0]) or ''
+
+ # load taxes (only for India)
+ if country == 'India':
+ for d in acc_list_india:
+ self.add_acc(d)
@frappe.whitelist()
def replace_abbr(company, old, new):
diff --git a/erpnext/setup/doctype/company/company.txt b/erpnext/setup/doctype/company/company.txt
index 4832ae0..3aca525 100644
--- a/erpnext/setup/doctype/company/company.txt
+++ b/erpnext/setup/doctype/company/company.txt
@@ -2,7 +2,7 @@
{
"creation": "2013-04-10 08:35:39",
"docstatus": 0,
- "modified": "2014-01-30 16:32:41",
+ "modified": "2014-03-05 14:54:29",
"modified_by": "Administrator",
"owner": "Administrator"
},
@@ -87,6 +87,28 @@
},
{
"doctype": "DocField",
+ "fieldname": "charts_section",
+ "fieldtype": "Section Break",
+ "label": "Chart of Accounts"
+ },
+ {
+ "doctype": "DocField",
+ "fieldname": "country",
+ "fieldtype": "Link",
+ "in_list_view": 1,
+ "label": "Country",
+ "options": "Country",
+ "reqd": 0
+ },
+ {
+ "doctype": "DocField",
+ "fieldname": "chart_of_accounts",
+ "fieldtype": "Link",
+ "label": "Chart of Accounts",
+ "options": "Chart of Accounts"
+ },
+ {
+ "doctype": "DocField",
"fieldname": "default_settings",
"fieldtype": "Section Break",
"label": "Default Settings",
diff --git a/erpnext/setup/doctype/company/test_company.py b/erpnext/setup/doctype/company/test_company.py
index bae6fc9..8c12fc7 100644
--- a/erpnext/setup/doctype/company/test_company.py
+++ b/erpnext/setup/doctype/company/test_company.py
@@ -3,6 +3,32 @@
test_ignore = ["Account", "Cost Center"]
+import frappe
+import unittest
+
+class TestCompany(unittest.TestCase):
+ def test_coa(self):
+ for country, chart_name in frappe.db.sql("""select country, chart_name
+ from `tabChart of Accounts` where country="India" order by country""", as_list=1):
+ print "Country: ", country
+ print "Chart Name: ", chart_name
+
+ company_bean = frappe.bean({
+ "doctype": "Company",
+ "company_name": "_Test Company 2",
+ "abbr": "_TC2",
+ "default_currency": "INR",
+ "country": country,
+ "chart_of_accounts": chart_name
+ })
+
+ company_bean.insert()
+ self.assertTrue(frappe.db.sql("""select count(*) from tabAccount
+ where company='_Test Company 2'""")[0][0] > 10)
+
+ frappe.delete_doc("Company", "_Test Company 2")
+
+
test_records = [
[{
"doctype": "Company",
diff --git a/erpnext/setup/doctype/country/country.txt b/erpnext/setup/doctype/country/country.txt
index 991c8a9..57d2025 100644
--- a/erpnext/setup/doctype/country/country.txt
+++ b/erpnext/setup/doctype/country/country.txt
@@ -2,7 +2,7 @@
{
"creation": "2013-01-19 10:23:30",
"docstatus": 0,
- "modified": "2013-12-20 19:24:00",
+ "modified": "2014-03-05 14:36:16",
"modified_by": "Administrator",
"owner": "Administrator"
},
@@ -63,6 +63,12 @@
"label": "Time Zones"
},
{
+ "doctype": "DocField",
+ "fieldname": "code",
+ "fieldtype": "Data",
+ "label": "Code"
+ },
+ {
"amend": 0,
"cancel": 0,
"create": 1,
diff --git a/erpnext/setup/doctype/email_digest/email_digest.py b/erpnext/setup/doctype/email_digest/email_digest.py
index b4d5b7d..c46c43e 100644
--- a/erpnext/setup/doctype/email_digest/email_digest.py
+++ b/erpnext/setup/doctype/email_digest/email_digest.py
@@ -158,9 +158,9 @@
self.meta.get_label("income_year_to_date"))
def get_bank_balance(self):
- # account is of type "Bank or Cash"
+ # account is of type "Bank" or "Cash"
accounts = dict([[a["name"], [a["account_name"], 0]] for a in self.get_accounts()
- if a["account_type"]=="Bank or Cash"])
+ if a["account_type"] in ["Bank", "Cash"]])
ackeys = accounts.keys()
for gle in self.get_gl_entries(None, self.to_date):
@@ -177,8 +177,7 @@
def get_income(self, from_date=None, label=None):
# account is PL Account and Credit type account
- accounts = [a["name"] for a in self.get_accounts()
- if a["is_pl_account"]=="Yes" and a["debit_or_credit"]=="Credit"]
+ accounts = [a["name"] for a in self.get_accounts() if a["root_type"]=="Income"]
income = 0
for gle in self.get_gl_entries(from_date or self.from_date, self.to_date):
@@ -190,8 +189,7 @@
def get_expenses_booked(self):
# account is PL Account and Debit type account
- accounts = [a["name"] for a in self.get_accounts()
- if a["is_pl_account"]=="Yes" and a["debit_or_credit"]=="Debit"]
+ accounts = [a["name"] for a in self.get_accounts() if a["root_type"]=="Expense"]
expense = 0
for gle in self.get_gl_entries(self.from_date, self.to_date):
@@ -213,9 +211,9 @@
accounts = [a["name"] for a in self.get_accounts()
if a["master_type"]==party_type]
- # account is "Bank or Cash"
+ # account is "Bank" or "Cash"
bc_accounts = [esc(a["name"], "()|") for a in self.get_accounts()
- if a["account_type"]=="Bank or Cash"]
+ if a["account_type"] in ["Bank", "Cash"]]
bc_regex = re.compile("""(%s)""" % "|".join(bc_accounts))
total = 0
@@ -339,7 +337,7 @@
def get_new_count(self, doctype, label, docstatus=0, filter_by_company=True):
if filter_by_company:
- company = """and company="%s" """ % self.doc.company
+ company = """and company="%s" """ % self.doc.company.replace('"', '\"')
else:
company = ""
count = frappe.db.sql("""select count(*) from `tab%s`
@@ -392,7 +390,7 @@
def get_accounts(self):
if not hasattr(self, "accounts"):
self.accounts = frappe.db.sql("""select name, is_pl_account,
- debit_or_credit, account_type, account_name, master_type
+ root_type, account_type, account_name, master_type
from `tabAccount` where company=%s and docstatus < 2
and group_or_ledger = "Ledger" order by lft""",
(self.doc.company,), as_dict=1)
diff --git a/erpnext/setup/doctype/email_digest/email_digest.txt b/erpnext/setup/doctype/email_digest/email_digest.txt
index 2ac3998..6660c25 100644
--- a/erpnext/setup/doctype/email_digest/email_digest.txt
+++ b/erpnext/setup/doctype/email_digest/email_digest.txt
@@ -2,7 +2,7 @@
{
"creation": "2013-02-21 14:15:31",
"docstatus": 0,
- "modified": "2014-01-20 17:48:39",
+ "modified": "2014-03-19 11:39:27",
"modified_by": "Administrator",
"owner": "Administrator"
},
@@ -119,7 +119,7 @@
"label": "Income Year to Date"
},
{
- "description": "Balances of Accounts of type \"Bank or Cash\"",
+ "description": "Balances of Accounts of type \"Bank\" or \"Cash\"",
"doctype": "DocField",
"fieldname": "bank_balance",
"fieldtype": "Check",
diff --git a/erpnext/setup/doctype/sales_partner/sales_partner.py b/erpnext/setup/doctype/sales_partner/sales_partner.py
index 288cadf..eefabf6 100644
--- a/erpnext/setup/doctype/sales_partner/sales_partner.py
+++ b/erpnext/setup/doctype/sales_partner/sales_partner.py
@@ -14,10 +14,12 @@
if self.doc.partner_website and not self.doc.partner_website.startswith("http"):
self.doc.partner_website = "http://" + self.doc.partner_website
- def get_contacts(self,nm):
+ def get_contacts(self, nm):
if nm:
- contact_details =frappe.db.convert_to_lists(frappe.db.sql("select name, CONCAT(IFNULL(first_name,''),' ',IFNULL(last_name,'')),contact_no,email_id from `tabContact` where sales_partner = '%s'"%nm))
- return contact_details
+ return frappe.db.convert_to_lists(frappe.db.sql("""
+ select name, CONCAT(IFNULL(first_name,''),
+ ' ',IFNULL(last_name,'')),contact_no,email_id
+ from `tabContact` where sales_partner = %s""", nm))
else:
return ''
diff --git a/erpnext/setup/install.py b/erpnext/setup/install.py
index eb851ab..a7707a1 100644
--- a/erpnext/setup/install.py
+++ b/erpnext/setup/install.py
@@ -8,6 +8,8 @@
def after_install():
import_defaults()
import_country_and_currency()
+ from erpnext.accounts.doctype.chart_of_accounts.import_charts import import_charts
+ import_charts()
frappe.db.set_value('Control Panel', None, 'home_page', 'setup-wizard')
feature_setup()
from erpnext.setup.page.setup_wizard.setup_wizard import add_all_roles_to
@@ -24,6 +26,7 @@
frappe.doc({
"doctype": "Country",
"country_name": name,
+ "code": country.code,
"date_format": country.date_format or "dd-mm-yyyy",
"time_zones": "\n".join(country.timezones or [])
}).insert()
diff --git a/erpnext/setup/page/setup_wizard/setup_wizard.js b/erpnext/setup/page/setup_wizard/setup_wizard.js
index 7488b9f..a8e6380 100644
--- a/erpnext/setup/page/setup_wizard/setup_wizard.js
+++ b/erpnext/setup/page/setup_wizard/setup_wizard.js
@@ -113,6 +113,7 @@
frappe.datetime.add_days(frappe.datetime.add_months(
frappe.datetime.user_to_obj(slide.get_input("fy_start_date").val()), 12), -1);
slide.get_input("fy_end_date").val(frappe.datetime.obj_to_user(year_end_date));
+
});
}
},
@@ -128,6 +129,8 @@
options: "", fieldtype: 'Select'},
{fieldname:'timezone', label: frappe._('Time Zone'), reqd:1,
options: "", fieldtype: 'Select'},
+ {fieldname:'chart_of_accounts', label: frappe._('Chart of Accounts'),
+ options: "", fieldtype: 'Select'}
],
help: frappe._('Select your home country and check the timezone and currency.'),
onload: function(slide, form) {
@@ -158,6 +161,17 @@
}
// add all timezones at the end, so that user has the option to change it to any timezone
$timezone.add_options([""].concat(erpnext.all_timezones));
+
+ // get country specific chart of accounts
+ frappe.call({
+ method: "erpnext.accounts.doctype.chart_of_accounts.chart_of_accounts.get_charts_for_country",
+ args: {"country": country},
+ callback: function(r) {
+ if(r.message)
+ slide.get_input("chart_of_accounts").empty()
+ .add_options([""].concat(r.message));
+ }
+ })
});
}
},
diff --git a/erpnext/setup/page/setup_wizard/setup_wizard.py b/erpnext/setup/page/setup_wizard/setup_wizard.py
index b79e5ca..eba79d8 100644
--- a/erpnext/setup/page/setup_wizard/setup_wizard.py
+++ b/erpnext/setup/page/setup_wizard/setup_wizard.py
@@ -80,7 +80,7 @@
'year_end_date': args.get('fy_end_date'),
}]).insert()
-
+ print args
# Company
frappe.bean([{
"doctype":"Company",
@@ -88,6 +88,8 @@
'company_name':args.get('company_name'),
'abbr':args.get('company_abbr'),
'default_currency':args.get('currency'),
+ 'country': args.get('country'),
+ 'chart_of_accounts': args.get(('chart_of_accounts')),
}]).insert()
args["curr_fiscal_year"] = curr_fiscal_year
@@ -228,7 +230,7 @@
"parent_account": "Duties and Taxes - " + args.get("company_abbr"),
"account_name": args.get("tax_" + str(i)),
"group_or_ledger": "Ledger",
- "is_pl_account": "No",
+ "report_type": "Balance Sheet",
"account_type": "Tax",
"tax_rate": args.get("tax_rate_" + str(i))
}).insert()
diff --git a/erpnext/startup/report_data_map.py b/erpnext/startup/report_data_map.py
index 87be60a..e614c71 100644
--- a/erpnext/startup/report_data_map.py
+++ b/erpnext/startup/report_data_map.py
@@ -18,8 +18,8 @@
# Accounts
"Account": {
- "columns": ["name", "parent_account", "lft", "rgt", "debit_or_credit",
- "is_pl_account", "company", "group_or_ledger"],
+ "columns": ["name", "parent_account", "lft", "rgt", "report_type",
+ "company", "group_or_ledger"],
"conditions": ["docstatus < 2"],
"order_by": "lft",
"links": {
diff --git a/erpnext/stock/doctype/delivery_note/delivery_note.js b/erpnext/stock/doctype/delivery_note/delivery_note.js
index aa9db09..371c093 100644
--- a/erpnext/stock/doctype/delivery_note/delivery_note.js
+++ b/erpnext/stock/doctype/delivery_note/delivery_note.js
@@ -217,8 +217,7 @@
cur_frm.fields_dict['delivery_note_details'].grid.get_field('expense_account').get_query = function(doc) {
return {
filters: {
- "is_pl_account": "Yes",
- "debit_or_credit": "Debit",
+ "report_type": "Profit and Loss",
"company": doc.company,
"group_or_ledger": "Ledger"
}
diff --git a/erpnext/stock/doctype/delivery_note/delivery_note.py b/erpnext/stock/doctype/delivery_note/delivery_note.py
index 42d1eec..a7c4923 100644
--- a/erpnext/stock/doctype/delivery_note/delivery_note.py
+++ b/erpnext/stock/doctype/delivery_note/delivery_note.py
@@ -46,7 +46,8 @@
def set_actual_qty(self):
for d in getlist(self.doclist, 'delivery_note_details'):
if d.item_code and d.warehouse:
- actual_qty = frappe.db.sql("select actual_qty from `tabBin` where item_code = '%s' and warehouse = '%s'" % (d.item_code, d.warehouse))
+ actual_qty = frappe.db.sql("""select actual_qty from `tabBin`
+ where item_code = %s and warehouse = %s""", (d.item_code, d.warehouse))
d.actual_qty = actual_qty and flt(actual_qty[0][0]) or 0
def so_required(self):
@@ -104,7 +105,9 @@
def validate_proj_cust(self):
"""check for does customer belong to same project as entered.."""
if self.doc.project_name and self.doc.customer:
- res = frappe.db.sql("select name from `tabProject` where name = '%s' and (customer = '%s' or ifnull(customer,'')='')"%(self.doc.project_name, self.doc.customer))
+ res = frappe.db.sql("""select name from `tabProject`
+ where name = %s and (customer = %s or
+ ifnull(customer,'')='')""", (self.doc.project_name, self.doc.customer))
if not res:
msgprint("Customer - %s does not belong to project - %s. \n\nIf you want to use project for multiple customers then please make customer details blank in project - %s."%(self.doc.customer,self.doc.project_name,self.doc.project_name))
raise Exception
@@ -201,12 +204,18 @@
frappe.msgprint("Packing Error:\n" + err_msg, raise_exception=1)
def check_next_docstatus(self):
- submit_rv = frappe.db.sql("select t1.name from `tabSales Invoice` t1,`tabSales Invoice Item` t2 where t1.name = t2.parent and t2.delivery_note = '%s' and t1.docstatus = 1" % (self.doc.name))
+ submit_rv = frappe.db.sql("""select t1.name
+ from `tabSales Invoice` t1,`tabSales Invoice Item` t2
+ where t1.name = t2.parent and t2.delivery_note = %s and t1.docstatus = 1""",
+ (self.doc.name))
if submit_rv:
msgprint("Sales Invoice : " + cstr(submit_rv[0][0]) + " has already been submitted !")
raise Exception , "Validation Error."
- submit_in = frappe.db.sql("select t1.name from `tabInstallation Note` t1, `tabInstallation Note Item` t2 where t1.name = t2.parent and t2.prevdoc_docname = '%s' and t1.docstatus = 1" % (self.doc.name))
+ submit_in = frappe.db.sql("""select t1.name
+ from `tabInstallation Note` t1, `tabInstallation Note Item` t2
+ where t1.name = t2.parent and t2.prevdoc_docname = %s and t1.docstatus = 1""",
+ (self.doc.name))
if submit_in:
msgprint("Installation Note : "+cstr(submit_in[0][0]) +" has already been submitted !")
raise Exception , "Validation Error."
diff --git a/erpnext/stock/doctype/item/item.js b/erpnext/stock/doctype/item/item.js
index 8f08d5a..3cae599 100644
--- a/erpnext/stock/doctype/item/item.js
+++ b/erpnext/stock/doctype/item/item.js
@@ -55,8 +55,8 @@
cur_frm.fields_dict['expense_account'].get_query = function(doc) {
return {
filters: {
- 'debit_or_credit': "Debit",
- 'group_or_ledger': "Ledger"
+ "report_type": "Profit and Loss",
+ "group_or_ledger": "Ledger"
}
}
}
@@ -66,7 +66,7 @@
cur_frm.fields_dict['income_account'].get_query = function(doc) {
return {
filters: {
- 'debit_or_credit': "Credit",
+ "report_type": "Profit and Loss",
'group_or_ledger': "Ledger",
'account_type': "Income Account"
}
diff --git a/erpnext/stock/doctype/item/item.txt b/erpnext/stock/doctype/item/item.txt
index 51abc22..229fa97 100644
--- a/erpnext/stock/doctype/item/item.txt
+++ b/erpnext/stock/doctype/item/item.txt
@@ -2,7 +2,7 @@
{
"creation": "2013-05-03 10:45:46",
"docstatus": 0,
- "modified": "2014-03-05 15:20:59",
+ "modified": "2014-03-13 15:54:09",
"modified_by": "Administrator",
"owner": "Administrator"
},
@@ -31,7 +31,6 @@
},
{
"cancel": 0,
- "delete": 0,
"doctype": "DocPerm",
"email": 1,
"name": "__common__",
@@ -274,7 +273,7 @@
"doctype": "DocField",
"fieldname": "is_asset_item",
"fieldtype": "Select",
- "label": "Is Asset Item",
+ "label": "Is Fixed Asset Item",
"oldfieldname": "is_asset_item",
"oldfieldtype": "Select",
"options": "Yes\nNo",
@@ -868,6 +867,7 @@
},
{
"create": 1,
+ "delete": 1,
"doctype": "DocPerm",
"import": 1,
"role": "Material Master Manager",
@@ -876,6 +876,7 @@
{
"amend": 0,
"create": 0,
+ "delete": 0,
"doctype": "DocPerm",
"role": "Material Manager",
"write": 0
@@ -883,6 +884,7 @@
{
"amend": 0,
"create": 0,
+ "delete": 0,
"doctype": "DocPerm",
"role": "Material User",
"write": 0
diff --git a/erpnext/stock/doctype/landed_cost_wizard/landed_cost_wizard.js b/erpnext/stock/doctype/landed_cost_wizard/landed_cost_wizard.js
index 68a29a7..6917efc 100644
--- a/erpnext/stock/doctype/landed_cost_wizard/landed_cost_wizard.js
+++ b/erpnext/stock/doctype/landed_cost_wizard/landed_cost_wizard.js
@@ -25,8 +25,6 @@
filters:[
['Account', 'group_or_ledger', '=', 'Ledger'],
['Account', 'account_type', 'in', 'Tax, Chargeable'],
- ['Account', 'is_pl_account', '=', 'Yes'],
- ['Account', 'debit_or_credit', '=', 'Debit'],
['Account', 'company', '=', me.frm.doc.company]
]
}
diff --git a/erpnext/stock/doctype/landed_cost_wizard/landed_cost_wizard.py b/erpnext/stock/doctype/landed_cost_wizard/landed_cost_wizard.py
index f310744..c52c820 100644
--- a/erpnext/stock/doctype/landed_cost_wizard/landed_cost_wizard.py
+++ b/erpnext/stock/doctype/landed_cost_wizard/landed_cost_wizard.py
@@ -3,10 +3,8 @@
from __future__ import unicode_literals
import frappe
-from frappe.utils import cint, cstr, flt
+from frappe.utils import flt
from frappe.model.doc import addchild
-from frappe.model.bean import getlist
-from frappe.model.code import get_obj
from frappe import msgprint, _
class DocType:
@@ -39,7 +37,8 @@
for pr in purchase_receipts:
pr_bean = frappe.bean('Purchase Receipt', pr)
- idx = max([d.idx for d in pr_bean.doclist.get({"parentfield": "other_charges"})])
+ pr_items = pr_bean.doclist.get({"parentfield": "purchase_tax_details"})
+ idx = max([d.idx for d in pr_items]) if pr_items else 0
for lc in self.doclist.get({"parentfield": "landed_cost_details"}):
amt = flt(lc.amount) * flt(pr_bean.doc.net_total)/ flt(total_amt)
@@ -63,7 +62,7 @@
ch.rate = amt
ch.tax_amount = amt
ch.docstatus = 1
- ch.idx = idx
+ ch.idx = idx + 1
ch.save(1)
idx += 1
else: # overwrite if exists
diff --git a/erpnext/stock/doctype/material_request/material_request.js b/erpnext/stock/doctype/material_request/material_request.js
index c7eb888..c830775 100644
--- a/erpnext/stock/doctype/material_request/material_request.js
+++ b/erpnext/stock/doctype/material_request/material_request.js
@@ -8,6 +8,16 @@
{% include 'utilities/doctype/sms_control/sms_control.js' %}
erpnext.buying.MaterialRequestController = erpnext.buying.BuyingController.extend({
+ onload: function(doc) {
+ this._super();
+ this.frm.set_query("item_code", this.frm.cscript.fname, function() {
+ return {
+ query: "erpnext.controllers.queries.item_query",
+ filters: {'is_stock_item': 'Yes'}
+ }
+ });
+ },
+
refresh: function(doc) {
this._super();
@@ -177,4 +187,4 @@
cur_frm.refresh();
});
}
-};
+};
\ No newline at end of file
diff --git a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
index b797e43..d1e86a8 100644
--- a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
+++ b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
@@ -248,7 +248,10 @@
self.make_gl_entries()
def check_next_docstatus(self):
- submit_rv = frappe.db.sql("select t1.name from `tabPurchase Invoice` t1,`tabPurchase Invoice Item` t2 where t1.name = t2.parent and t2.purchase_receipt = '%s' and t1.docstatus = 1" % (self.doc.name))
+ submit_rv = frappe.db.sql("""select t1.name
+ from `tabPurchase Invoice` t1,`tabPurchase Invoice Item` t2
+ where t1.name = t2.parent and t2.purchase_receipt = %s and t1.docstatus = 1""",
+ (self.doc.name))
if submit_rv:
msgprint("Purchase Invoice : " + cstr(self.submit_rv[0][0]) + " has already been submitted !")
raise Exception , "Validation Error."
@@ -259,13 +262,13 @@
self.check_for_stopped_status(pc_obj)
# Check if Purchase Invoice has been submitted against current Purchase Order
- # pc_obj.check_docstatus(check = 'Next', doctype = 'Purchase Invoice', docname = self.doc.name, detail_doctype = 'Purchase Invoice Item')
-
- submitted = frappe.db.sql("select t1.name from `tabPurchase Invoice` t1,`tabPurchase Invoice Item` t2 where t1.name = t2.parent and t2.purchase_receipt = '%s' and t1.docstatus = 1" % self.doc.name)
+ submitted = frappe.db.sql("""select t1.name
+ from `tabPurchase Invoice` t1,`tabPurchase Invoice Item` t2
+ where t1.name = t2.parent and t2.purchase_receipt = %s and t1.docstatus = 1""",
+ self.doc.name)
if submitted:
- msgprint("Purchase Invoice : " + cstr(submitted[0][0]) + " has already been submitted !")
- raise Exception
-
+ frappe.throw("Purchase Invoice : " + cstr(submitted[0][0]) +
+ " has already been submitted !")
frappe.db.set(self.doc,'status','Cancelled')
diff --git a/erpnext/stock/doctype/stock_ledger_entry/stock_ledger_entry.py b/erpnext/stock/doctype/stock_ledger_entry/stock_ledger_entry.py
index 276b369..9bb9911 100644
--- a/erpnext/stock/doctype/stock_ledger_entry/stock_ledger_entry.py
+++ b/erpnext/stock/doctype/stock_ledger_entry/stock_ledger_entry.py
@@ -60,8 +60,9 @@
if not self.doc.fields.get(k):
msgprint("Stock Ledger Entry: '%s' is mandatory" % k, raise_exception = 1)
elif k == 'warehouse':
- if not frappe.db.sql("select name from tabWarehouse where name = '%s'" % self.doc.fields.get(k)):
- msgprint("Warehouse: '%s' does not exist in the system. Please check." % self.doc.fields.get(k), raise_exception = 1)
+ if not frappe.db.exists("Warehouse", self.doc.fields.get(k)):
+ msgprint("Warehouse: '%s' does not exist in the system. Please check." %
+ self.doc.fields.get(k), raise_exception = 1)
def validate_item(self):
item_det = frappe.db.sql("""select name, has_batch_no, docstatus,
@@ -78,9 +79,10 @@
frappe.throw("Batch number is mandatory for Item '%s'" % self.doc.item_code)
# check if batch belongs to item
- if not frappe.db.sql("""select name from `tabBatch`
- where item='%s' and name ='%s' and docstatus != 2""" % (self.doc.item_code, self.doc.batch_no)):
- frappe.throw("'%s' is not a valid Batch Number for Item '%s'" % (self.doc.batch_no, self.doc.item_code))
+ if not frappe.db.get_value("Batch",
+ {"item": self.doc.item_code, "name": self.doc.batch_no}):
+ frappe.throw("'%s' is not a valid Batch Number for Item '%s'" %
+ (self.doc.batch_no, self.doc.item_code))
if not self.doc.stock_uom:
self.doc.stock_uom = item_det.stock_uom
diff --git a/erpnext/stock/doctype/stock_reconciliation/stock_reconciliation.py b/erpnext/stock/doctype/stock_reconciliation/stock_reconciliation.py
index 48a164c..7eef0a4 100644
--- a/erpnext/stock/doctype/stock_reconciliation/stock_reconciliation.py
+++ b/erpnext/stock/doctype/stock_reconciliation/stock_reconciliation.py
@@ -291,7 +291,7 @@
msgprint(_("Please enter Expense Account"), raise_exception=1)
elif not frappe.db.sql("""select * from `tabStock Ledger Entry`"""):
if frappe.db.get_value("Account", self.doc.expense_account,
- "is_pl_account") == "Yes":
+ "report_type") == "Profit and Loss":
msgprint(_("""Expense Account can not be a PL Account, as this stock \
reconciliation is an opening entry. \
Please select 'Temporary Account (Liabilities)' or relevant account"""),
diff --git a/erpnext/stock/doctype/stock_reconciliation/test_stock_reconciliation.py b/erpnext/stock/doctype/stock_reconciliation/test_stock_reconciliation.py
index 0486cd2..558e1f1 100644
--- a/erpnext/stock/doctype/stock_reconciliation/test_stock_reconciliation.py
+++ b/erpnext/stock/doctype/stock_reconciliation/test_stock_reconciliation.py
@@ -8,7 +8,7 @@
import frappe, unittest
from frappe.utils import flt
import json
-from erpnext.accounts.utils import get_fiscal_year, get_stock_and_account_difference, get_balance_on
+from erpnext.accounts.utils import get_fiscal_year, get_stock_and_account_difference
class TestStockReconciliation(unittest.TestCase):
diff --git a/erpnext/stock/doctype/stock_uom_replace_utility/stock_uom_replace_utility.py b/erpnext/stock/doctype/stock_uom_replace_utility/stock_uom_replace_utility.py
index 5160e83..8ff8938 100644
--- a/erpnext/stock/doctype/stock_uom_replace_utility/stock_uom_replace_utility.py
+++ b/erpnext/stock/doctype/stock_uom_replace_utility/stock_uom_replace_utility.py
@@ -3,11 +3,7 @@
from __future__ import unicode_literals
import frappe
-
-from frappe.utils import cstr, flt, now, cint
-from frappe.model import db_exists
-from frappe.model.bean import copy_doclist
-from frappe.model.code import get_obj
+from frappe.utils import cstr, flt, cint
from frappe import msgprint, _
@@ -33,8 +29,7 @@
msgprint("Please Enter Conversion Factor.")
raise Exception
- stock_uom = frappe.db.sql("select stock_uom from `tabItem` where name = '%s'" % self.doc.item_code)
- stock_uom = stock_uom and stock_uom[0][0]
+ stock_uom = frappe.db.get_value("Item", self.doc.item_code, "stock_uom")
if cstr(self.doc.new_stock_uom) == cstr(stock_uom):
msgprint("Item Master is already updated with New Stock UOM " + cstr(self.doc.new_stock_uom))
raise Exception
@@ -49,9 +44,20 @@
def update_bin(self):
# update bin
if flt(self.doc.conversion_factor) != flt(1):
- frappe.db.sql("update `tabBin` set stock_uom = '%s' , indented_qty = ifnull(indented_qty,0) * %s, ordered_qty = ifnull(ordered_qty,0) * %s, reserved_qty = ifnull(reserved_qty,0) * %s, planned_qty = ifnull(planned_qty,0) * %s, projected_qty = actual_qty + ordered_qty + indented_qty + planned_qty - reserved_qty where item_code = '%s'" % (self.doc.new_stock_uom, self.doc.conversion_factor, self.doc.conversion_factor, self.doc.conversion_factor, self.doc.conversion_factor, self.doc.item_code) )
+ frappe.db.sql("""update `tabBin`
+ set stock_uom = %s,
+ indented_qty = ifnull(indented_qty,0) * %s,
+ ordered_qty = ifnull(ordered_qty,0) * %s,
+ reserved_qty = ifnull(reserved_qty,0) * %s,
+ planned_qty = ifnull(planned_qty,0) * %s,
+ projected_qty = actual_qty + ordered_qty + indented_qty +
+ planned_qty - reserved_qty
+ where item_code = %s""", (self.doc.new_stock_uom, self.doc.conversion_factor,
+ self.doc.conversion_factor, self.doc.conversion_factor,
+ self.doc.conversion_factor, self.doc.item_code))
else:
- frappe.db.sql("update `tabBin` set stock_uom = '%s' where item_code = '%s'" % (self.doc.new_stock_uom, self.doc.item_code) )
+ frappe.db.sql("update `tabBin` set stock_uom = %s where item_code = %s",
+ (self.doc.new_stock_uom, self.doc.item_code) )
# acknowledge user
msgprint(" All Bins Updated Successfully.")
@@ -61,9 +67,13 @@
from erpnext.stock.stock_ledger import update_entries_after
if flt(self.doc.conversion_factor) != flt(1):
- frappe.db.sql("update `tabStock Ledger Entry` set stock_uom = '%s', actual_qty = ifnull(actual_qty,0) * '%s' where item_code = '%s' " % (self.doc.new_stock_uom, self.doc.conversion_factor, self.doc.item_code))
+ frappe.db.sql("""update `tabStock Ledger Entry`
+ set stock_uom = %s, actual_qty = ifnull(actual_qty,0) * %s
+ where item_code = %s""",
+ (self.doc.new_stock_uom, self.doc.conversion_factor, self.doc.item_code))
else:
- frappe.db.sql("update `tabStock Ledger Entry` set stock_uom = '%s' where item_code = '%s' " % (self.doc.new_stock_uom, self.doc.item_code))
+ frappe.db.sql("""update `tabStock Ledger Entry` set stock_uom=%s
+ where item_code=%s""", (self.doc.new_stock_uom, self.doc.item_code))
# acknowledge user
msgprint("Stock Ledger Entries Updated Successfully.")
diff --git a/erpnext/stock/doctype/warehouse/warehouse.js b/erpnext/stock/doctype/warehouse/warehouse.js
index ac6ac63..e9df13c 100644
--- a/erpnext/stock/doctype/warehouse/warehouse.js
+++ b/erpnext/stock/doctype/warehouse/warehouse.js
@@ -9,7 +9,6 @@
return {
filters: {
"company": cur_frm.doc.company,
- "debit_or_credit": "Debit",
'group_or_ledger': "Group"
}
}
diff --git a/erpnext/stock/doctype/warehouse/warehouse.txt b/erpnext/stock/doctype/warehouse/warehouse.txt
index dc6a098..589fa99 100644
--- a/erpnext/stock/doctype/warehouse/warehouse.txt
+++ b/erpnext/stock/doctype/warehouse/warehouse.txt
@@ -2,7 +2,7 @@
{
"creation": "2013-03-07 18:50:32",
"docstatus": 0,
- "modified": "2014-01-20 17:49:34",
+ "modified": "2014-03-13 16:26:29",
"modified_by": "Administrator",
"owner": "Administrator"
},
@@ -81,6 +81,12 @@
"options": "Account"
},
{
+ "doctype": "DocField",
+ "fieldname": "disabled",
+ "fieldtype": "Check",
+ "label": "Disabled"
+ },
+ {
"description": "For Reference Only.",
"doctype": "DocField",
"fieldname": "warehouse_contact_info",
diff --git a/erpnext/support/doctype/customer_issue/customer_issue.py b/erpnext/support/doctype/customer_issue/customer_issue.py
index 9f4b3db..128accd 100644
--- a/erpnext/support/doctype/customer_issue/customer_issue.py
+++ b/erpnext/support/doctype/customer_issue/customer_issue.py
@@ -27,7 +27,10 @@
self.doc.resolved_by = frappe.session.user
def on_cancel(self):
- lst = frappe.db.sql("select t1.name from `tabMaintenance Visit` t1, `tabMaintenance Visit Purpose` t2 where t2.parent = t1.name and t2.prevdoc_docname = '%s' and t1.docstatus!=2"%(self.doc.name))
+ lst = frappe.db.sql("""select t1.name
+ from `tabMaintenance Visit` t1, `tabMaintenance Visit Purpose` t2
+ where t2.parent = t1.name and t2.prevdoc_docname = %s and t1.docstatus!=2""",
+ (self.doc.name))
if lst:
lst1 = ','.join([x[0] for x in lst])
msgprint("Maintenance Visit No. "+lst1+" already created against this customer issue. So can not be Cancelled")
diff --git a/erpnext/support/doctype/maintenance_visit/maintenance_visit.py b/erpnext/support/doctype/maintenance_visit/maintenance_visit.py
index 78cd428..1ddf67b 100644
--- a/erpnext/support/doctype/maintenance_visit/maintenance_visit.py
+++ b/erpnext/support/doctype/maintenance_visit/maintenance_visit.py
@@ -18,18 +18,12 @@
self.doclist = doclist
def get_item_details(self, item_code):
- item = frappe.db.sql("select item_name,description from `tabItem` where name = '%s'" %(item_code), as_dict=1)
- ret = {
- 'item_name' : item and item[0]['item_name'] or '',
- 'description' : item and item[0]['description'] or ''
- }
- return ret
+ return frappe.db.get_value("Item", item_code, ["item_name", "description"], as_dict=1)
def validate_serial_no(self):
for d in getlist(self.doclist, 'maintenance_visit_details'):
- if d.serial_no and not frappe.db.sql("select name from `tabSerial No` where name = '%s' and docstatus != 2" % d.serial_no):
- msgprint("Serial No: "+ d.serial_no + " not exists in the system")
- raise Exception
+ if d.serial_no and not frappe.db.exists("Serial No", d.serial_no):
+ frappe.throw("Serial No: "+ d.serial_no + " not exists in the system")
def validate(self):
diff --git a/erpnext/support/doctype/newsletter/newsletter.py b/erpnext/support/doctype/newsletter/newsletter.py
index ad5c0a7..72d05af 100644
--- a/erpnext/support/doctype/newsletter/newsletter.py
+++ b/erpnext/support/doctype/newsletter/newsletter.py
@@ -59,9 +59,9 @@
self.send_to_doctype = "Lead"
conditions = []
if self.doc.lead_source and self.doc.lead_source != "All":
- conditions.append(" and source='%s'" % self.doc.lead_source)
+ conditions.append(" and source='%s'" % self.doc.lead_source.replace("'", "\'"))
if self.doc.lead_status and self.doc.lead_status != "All":
- conditions.append(" and status='%s'" % self.doc.lead_status)
+ conditions.append(" and status='%s'" % self.doc.lead_status.replace("'", "\'"))
if conditions:
conditions = "".join(conditions)
diff --git a/erpnext/utilities/cleanup_data.py b/erpnext/utilities/cleanup_data.py
index d8c342d..c6a78c3 100644
--- a/erpnext/utilities/cleanup_data.py
+++ b/erpnext/utilities/cleanup_data.py
@@ -34,7 +34,8 @@
"Job Applicant", "Web Page", "Website Slideshow", "Blog Post", "Blog Category", "Blogger",
"Time Log", "Time Log Batch", "Workflow"]
for d in trans:
- for t in frappe.db.sql("select options from tabDocField where parent='%s' and fieldtype='Table'" % d):
+ for t in frappe.db.sql("select options from tabDocField \
+ where parent=%s and fieldtype='Table'", d):
frappe.db.sql("delete from `tab%s`" % (t))
frappe.db.sql("delete from `tab%s`" % (d))
print "Deleted " + d
@@ -95,11 +96,11 @@
'BOM': ''
}
for d in masters.keys():
- for t in frappe.db.sql("select options from tabDocField where parent='%s' \
- and fieldtype='Table'" % d):
- frappe.db.sql("delete from `tab%s`" % (t))
- lst = '"'+'","'.join(masters[d])+ '"'
- frappe.db.sql("delete from `tab%s` where name not in (%s)" % (d, lst))
+ for t in frappe.db.sql("select options from tabDocField where parent=%s \
+ and fieldtype='Table'", d):
+ frappe.db.sql("delete from `tab%s`" % (t))
+ frappe.db.sql("delete from `tab%s` where name not in (%s)" %
+ (d, ', '.join(['%s']*len(masters[d]), masters[d])))
print "Deleted " + d
@@ -125,7 +126,8 @@
def delete_main_masters():
main_masters = ['Fiscal Year', 'Company', 'DefaultValue']
for d in main_masters:
- for t in frappe.db.sql("select options from tabDocField where parent='%s' and fieldtype='Table'" % d):
+ for t in frappe.db.sql("select options from tabDocField \
+ where parent=%s and fieldtype='Table'", d):
frappe.db.sql("delete from `tab%s`" % (t))
frappe.db.sql("delete from `tab%s`" % (d))
print "Deleted " + d
diff --git a/erpnext/utilities/doctype/contact/contact.py b/erpnext/utilities/doctype/contact/contact.py
index cc7ffc0..948b753 100644
--- a/erpnext/utilities/doctype/contact/contact.py
+++ b/erpnext/utilities/doctype/contact/contact.py
@@ -30,20 +30,27 @@
def validate_primary_contact(self):
if self.doc.is_primary_contact == 1:
if self.doc.customer:
- frappe.db.sql("update tabContact set is_primary_contact=0 where customer = '%s'" % (self.doc.customer))
+ frappe.db.sql("update tabContact set is_primary_contact=0 where customer = %s",
+ (self.doc.customer))
elif self.doc.supplier:
- frappe.db.sql("update tabContact set is_primary_contact=0 where supplier = '%s'" % (self.doc.supplier))
+ frappe.db.sql("update tabContact set is_primary_contact=0 where supplier = %s",
+ (self.doc.supplier))
elif self.doc.sales_partner:
- frappe.db.sql("update tabContact set is_primary_contact=0 where sales_partner = '%s'" % (self.doc.sales_partner))
+ frappe.db.sql("""update tabContact set is_primary_contact=0
+ where sales_partner = %s""", (self.doc.sales_partner))
else:
if self.doc.customer:
- if not frappe.db.sql("select name from tabContact where is_primary_contact=1 and customer = '%s'" % (self.doc.customer)):
+ if not frappe.db.sql("select name from tabContact \
+ where is_primary_contact=1 and customer = %s", (self.doc.customer)):
self.doc.is_primary_contact = 1
elif self.doc.supplier:
- if not frappe.db.sql("select name from tabContact where is_primary_contact=1 and supplier = '%s'" % (self.doc.supplier)):
+ if not frappe.db.sql("select name from tabContact \
+ where is_primary_contact=1 and supplier = %s", (self.doc.supplier)):
self.doc.is_primary_contact = 1
elif self.doc.sales_partner:
- if not frappe.db.sql("select name from tabContact where is_primary_contact=1 and sales_partner = '%s'" % (self.doc.sales_partner)):
+ if not frappe.db.sql("select name from tabContact \
+ where is_primary_contact=1 and sales_partner = %s",
+ self.doc.sales_partner):
self.doc.is_primary_contact = 1
def on_trash(self):