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"
-   }, 
-   {
-    "name": "\u5e94\u4ed8\u5229\u606f", 
-    "root_type": "Liability"
-   }, 
-   {
-    "name": "\u957f\u671f\u6295\u8d44\u51cf\u503c\u51c6\u5907", 
-    "root_type": "Asset"
-   }, 
-   {
-    "name": "\u957f\u671f\u80a1\u6743\u6295\u8d44", 
-    "root_type": "Asset"
-   }, 
-   {
-    "name": "\u65e0\u5f62\u8d44\u4ea7", 
-    "root_type": "Asset"
-   }, 
-   {
-    "name": "\u65e0\u5f62\u8d44\u4ea7\u51cf\u503c\u51c6\u5907", 
-    "root_type": "Asset"
-   }, 
-   {
-    "name": "\u7d2f\u8ba1\u644a\u9500", 
-    "root_type": "Asset"
-   }, 
-   {
-    "name": "\u5229\u6da6\u5206\u914d", 
-    "root_type": "Liability"
-   }, 
-   {
-    "name": "\u76c8\u4f59\u516c\u79ef", 
-    "root_type": "Liability"
-   }, 
-   {
-    "name": "\u672c\u5e74\u5229\u6da6", 
-    "root_type": "Liability"
-   }, 
-   {
-    "name": "\u9884\u8ba1\u8d1f\u503a", 
-    "root_type": "Liability"
-   }, 
-   {
-    "name": "\u8425\u4e1a\u5916\u652f\u51fa", 
-    "root_type": "Expense"
-   }, 
-   {
-    "name": "\u957f\u671f\u501f\u6b3e", 
-    "root_type": "Liability"
-   }, 
-   {
-    "name": "\u957f\u671f\u503a\u5238", 
-    "root_type": "Liability"
-   }, 
-   {
-    "name": "\u957f\u671f\u5f85\u644a\u8d39\u7528", 
-    "root_type": "Asset"
-   }, 
-   {
-    "name": "\u5e94\u6536\u7968\u636e", 
-    "root_type": "Asset"
-   }, 
-   {
-    "name": "\u9884\u4ed8\u8d26\u6b3e", 
-    "root_type": "Asset"
-   }, 
-   {
-    "name": "\u5e94\u6536\u8d26\u6b3e", 
-    "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"
-   }, 
-   {
-    "name": "\u4ea4\u6613\u6027\u91d1\u878d\u8d44\u4ea7", 
-    "root_type": "Asset"
-   }, 
-   {
-    "name": "\u4ee3\u7406\u4e1a\u52a1\u8d1f\u503a", 
-    "root_type": "Liability"
-   }, 
-   {
-    "name": "\u56fa\u5b9a\u8d44\u4ea7\u6e05\u7406", 
-    "root_type": "Asset"
-   }, 
-   {
-    "name": "\u6240\u5f97\u7a0e", 
-    "root_type": "Expense"
-   }, 
-   {
-    "name": "\u88ab\u5957\u671f\u9879\u76ee", 
-    "root_type": "Liability"
-   }, 
-   {
-    "name": "\u5b9e\u6536\u8d44\u672c", 
-    "root_type": "Liability"
-   }, 
-   {
-    "name": "\u59d4\u6258\u52a0\u5de5\u7269\u8d44", 
-    "root_type": "Asset"
-   }, 
-   {
-    "name": "\u5546\u54c1\u8fdb\u9500\u5dee\u4ef7", 
-    "root_type": "Asset"
-   }, 
-   {
-    "name": "\u5305\u88c5\u7269\u53ca\u4f4e\u503c\u6613\u8017\u54c1", 
-    "root_type": "Asset"
-   }, 
-   {
-    "name": "\u9012\u5ef6\u6536\u76ca", 
-    "root_type": "Liability"
-   }, 
-   {
-    "name": "\u8425\u4e1a\u5916\u6536\u5165", 
-    "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"
+    "name": "\u56fa\u5b9a\u8d44\u4ea7", 
+    "report_type": "Balance Sheet"
    }, 
    {
-    "name": "\u5176\u4ed6\u5e94\u6536\u6b3e", 
-    "root_type": "Asset"
+    "name": "\u7d2f\u8ba1\u6298\u65e7", 
+    "report_type": "Balance Sheet"
    }, 
    {
-    "name": "\u9500\u552e\u8d39\u7528", 
-    "root_type": "Expense"
+    "name": "\u4ee3\u7406\u4e1a\u52a1\u8d1f\u503a", 
+    "report_type": "Balance Sheet"
    }, 
    {
-    "name": "\u8d22\u52a1\u8d39\u7528", 
-    "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"
+   }, 
+   {
+    "name": "\u8425\u4e1a\u7a0e\u91d1\u53ca\u9644\u52a0", 
+    "report_type": "Profit and Loss"
+   }, 
+   {
+    "name": "\u5176\u4ed6\u4e1a\u52a1\u652f\u51fa", 
+    "report_type": "Profit and Loss"
+   }, 
+   {
+    "name": "\u4e3b\u8425\u4e1a\u52a1\u6210\u672c", 
+    "report_type": "Profit and Loss"
+   }, 
+   {
+    "name": "\u7814\u53d1\u652f\u51fa", 
+    "report_type": "Profit and Loss"
+   }, 
+   {
+    "name": "\u9884\u8ba1\u8d1f\u503a", 
+    "report_type": "Balance Sheet"
    }, 
    {
     "name": "\u9884\u6536\u8d26\u6b3e", 
-    "root_type": "Liability"
+    "report_type": "Balance Sheet"
    }, 
    {
     "name": "\u5e94\u4ed8\u7968\u636e", 
-    "root_type": "Liability"
+    "report_type": "Balance Sheet"
    }, 
    {
-    "name": "\u5e94\u4ed8\u8d26\u6b3e", 
-    "root_type": "Liability"
+    "name": "\u5546\u8a89", 
+    "report_type": "Balance Sheet"
    }, 
    {
-    "name": "\u4e3b\u8425\u4e1a\u52a1\u6536\u5165", 
-    "root_type": "Income"
+    "name": "\u6240\u5f97\u7a0e", 
+    "report_type": "Profit and Loss"
    }, 
    {
-    "name": "\u6301\u6709\u81f3\u5230\u671f\u6295\u8d44", 
-    "root_type": "Asset"
+    "name": "\u5176\u4ed6\u8d27\u5e01\u8d44\u91d1", 
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u672a\u5b9e\u73b0\u878d\u8d44\u6536\u76ca", 
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u5b58\u8d27\u8dcc\u4ef7\u51c6\u5907", 
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u8425\u4e1a\u5916\u652f\u51fa", 
+    "report_type": "Profit and Loss"
    }, 
    {
     "name": "\u53ef\u4f9b\u51fa\u552e\u91d1\u878d\u8d44\u4ea7", 
-    "root_type": "Asset"
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u8425\u4e1a\u5916\u6536\u5165", 
+    "report_type": "Profit and Loss"
+   }, 
+   {
+    "name": "\u957f\u671f\u501f\u6b3e", 
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u957f\u671f\u503a\u5238", 
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u5e94\u4ed8\u804c\u5de5\u85aa\u916c", 
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u94f6\u884c\u5b58\u6b3e", 
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u73b0\u91d1", 
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u884d\u751f\u5de5\u5177", 
+    "report_type": "Balance Sheet"
    }, 
    {
     "name": "\u6301\u6709\u81f3\u5230\u671f\u6295\u8d44\u51cf\u503c\u51c6\u5907", 
-    "root_type": "Asset"
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u5957\u671f\u5de5\u5177", 
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u751f\u4ea7\u6210\u672c", 
+    "report_type": "Profit and Loss"
+   }, 
+   {
+    "name": "\u5b9e\u6536\u8d44\u672c", 
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u59d4\u6258\u52a0\u5de5\u7269\u8d44", 
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u5546\u54c1\u8fdb\u9500\u5dee\u4ef7", 
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u5305\u88c5\u7269\u53ca\u4f4e\u503c\u6613\u8017\u54c1", 
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u5229\u6da6\u5206\u914d", 
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u76c8\u4f59\u516c\u79ef", 
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u672c\u5e74\u5229\u6da6", 
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u8d44\u672c\u516c\u79ef", 
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u4ee3\u7406\u4e1a\u52a1\u8d44\u4ea7", 
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u9012\u5ef6\u6536\u76ca", 
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7", 
+    "report_type": "Balance Sheet"
    }, 
    {
     "name": "\u52b3\u52a1\u6210\u672c", 
-    "root_type": "Expense"
+    "report_type": "Profit and Loss"
+   }, 
+   {
+    "name": "\u6301\u6709\u81f3\u5230\u671f\u6295\u8d44", 
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u5e93\u5b58\u5546\u54c1", 
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u53d1\u51fa\u5546\u54c1", 
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u6750\u6599\u6210\u672c\u5dee\u5f02", 
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u5e94\u4ed8\u8d26\u6b3e", 
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u5728\u9014\u7269\u8d44", 
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u539f\u6750\u6599", 
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u6750\u6599\u91c7\u8d2d", 
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u957f\u671f\u80a1\u6743\u6295\u8d44", 
+    "report_type": "Balance Sheet"
    }, 
    {
     "name": "\u6295\u8d44\u6027\u623f\u5730\u4ea7", 
-    "root_type": "Asset"
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u957f\u671f\u6295\u8d44\u51cf\u503c\u51c6\u5907", 
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u5176\u4ed6\u5e94\u6536\u6b3e", 
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u957f\u671f\u5f85\u644a\u8d39\u7528", 
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u9012\u5ef6\u6240\u5f97\u7a0e\u8d1f\u503a", 
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u88ab\u5957\u671f\u9879\u76ee", 
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u4ea4\u6613\u6027\u91d1\u878d\u8d1f\u503a", 
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u9500\u552e\u8d39\u7528", 
+    "report_type": "Profit and Loss"
+   }, 
+   {
+    "name": "\u574f\u8d26\u51c6\u5907", 
+    "report_type": "Balance Sheet"
+   }, 
+   {
+    "name": "\u8d22\u52a1\u8d39\u7528", 
+    "report_type": "Profit and Loss"
+   }, 
+   {
+    "name": "\u7ba1\u7406\u8d39\u7528", 
+    "report_type": "Profit and Loss"
    }, 
    {
     "children": [
      {
-      "children": [
-       {
-        "name": "\u8fdb\u9879\u7a0e\u989d\u8f6c\u51fa", 
-        "root_type": "Liability"
-       }, 
-       {
-        "name": "\u51fa\u53e3\u9000\u7a0e", 
-        "root_type": "Liability"
-       }, 
-       {
-        "name": "\u9500\u9879\u7a0e\u989d", 
-        "root_type": "Liability"
-       }, 
-       {
-        "name": "\u51cf\u514d\u7a0e\u6b3e", 
-        "root_type": "Liability"
-       }, 
-       {
-        "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"
-       }, 
-       {
-        "name": "Forderungen aus Verk\u00e4ufen immaterielle Verm\u00f6gensgegenst\u00e4nde bei sonstigen Verm\u00f6gensgegenst\u00e4nden"
-       }, 
-       {
-        "name": "Gegenkonto zu Konto 9245-47"
-       }
-      ], 
-      "name": "Passive Rechnungsabgrenzung"
      }
     ], 
     "name": "Vortrags- Kapital- und Statistische Konten"
-   }, 
-   {
-    "children": [
-     {
-      "children": [
-       {
-        "children": [
-         {
-          "name": "davon eingefordert"
-         }
-        ], 
-        "name": "Ausstehende Einlagen"
-       }, 
-       {
-        "name": "Aufwendungen f\u00fcr die W\u00e4hrungsumstellung auf den Euro"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "children": [
-             {
-              "name": "LV-R\u00fcckdeckungsanspr\u00fcche z.lfr.Verbl.", 
-              "root_type": "Asset"
-             }
-            ], 
-            "name": "R\u00fcckdeckungsanspr\u00fcche aus Lebensversicherungen"
-           }, 
-           {
-            "children": [
-             {
-              "name": "Ausleih. an UN mit Beteiligungsverh.", 
-              "root_type": "Asset"
-             }
-            ], 
-            "name": "Ausleihungen an Unternehmen, mit denen ein Beteiligungsverh\u00e4ltnis besteht"
-           }, 
-           {
-            "children": [
-             {
-              "name": "Anteile an verbundenen Unternehmen", 
-              "root_type": "Asset"
-             }, 
-             {
-              "name": "Anteile a.herrschender Gesellschaft", 
-              "root_type": "Asset"
-             }
-            ], 
-            "name": "Anteile an verbundenen Unternehmen"
-           }, 
-           {
-            "children": [
-             {
-              "name": "Ausleihungen an nahe stehende Personen", 
-              "root_type": "Asset"
-             }, 
-             {
-              "name": "Darlehen", 
-              "root_type": "Asset"
-             }, 
-             {
-              "name": "Ausleihungen an Gesellschafter", 
-              "root_type": "Asset"
-             }, 
-             {
-              "name": "Sonstige Ausleihungen", 
-              "root_type": "Asset"
-             }
-            ], 
-            "name": "sonstige Ausleihungen"
-           }, 
-           {
-            "children": [
-             {
-              "name": "Wertpapiere mit Gewinnbeteil.anspr\u00fcch.", 
-              "root_type": "Asset"
-             }, 
-             {
-              "name": "Festverzinsliche Wertpapiere", 
-              "root_type": "Asset"
-             }, 
-             {
-              "name": "Wertpapiere des Anlageverm\u00f6gens", 
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-              "name": "Genossenschaftsanteile z.lfr.Verbleib", 
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-              "root_type": "Asset"
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-              "root_type": "Asset"
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-              "name": "Gewerbliche Schutzrechte", 
-              "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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-             {
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-              "root_type": "Asset"
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-              "root_type": "Asset"
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-              "name": "Au\u00dfenanlagen", 
-              "root_type": "Asset"
-             }, 
-             {
-              "name": "Andere Bauten", 
-              "root_type": "Asset"
-             }, 
-             {
-              "name": "Fabrikbauten", 
-              "root_type": "Asset"
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-             {
-              "name": "Garagen", 
-              "root_type": "Asset"
-             }, 
-             {
-              "name": "Au\u00dfenanlagen", 
-              "root_type": "Asset"
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-              "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"
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-              "name": "Garagen", 
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-              "name": "Fabrikbauten", 
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-              "root_type": "Asset"
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-              "name": "Gesch\u00e4ftsbauten", 
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-              "name": "Einrichtungen f\u00fcr Wohnbauten", 
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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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-              "name": "Maschinengebundene Werkzeuge", 
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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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-              "name": "Gesch\u00e4fts-,Fabrik-u.and. Bauten im Bau", 
-              "root_type": "Asset"
-             }, 
-             {
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-              "root_type": "Asset"
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-             {
-              "name": "Betriebs- u. Gesch.ausstattung im Bau", 
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-              "root_type": "Asset"
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-              "name": "Geleistete Anzahlungen 19% Vorsteuer", 
-              "root_type": "Asset"
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-              "root_type": "Asset"
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-              "name": "Unfertige Erzeugnisse", 
-              "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": "Asset"
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-            "root_type": "Asset"
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-           {
-            "name": "Bank 3", 
-            "root_type": "Asset"
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-           {
-            "name": "Kasse", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Bank 1", 
-            "root_type": "Asset"
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-           {
-            "name": "Nebenkasse 2", 
-            "root_type": "Asset"
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-           {
-            "name": "Bank 5", 
-            "root_type": "Asset"
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-            "root_type": "Asset"
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-            "root_type": "Liability"
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-           {
-            "name": "Postbank 3", 
-            "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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-              "name": "Aufzuteilende Vorsteuer aus EG-Erwerb", 
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-              "root_type": "Liability"
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-             {
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-             {
-              "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", 
-            "root_type": "Income"
-           }
-          ], 
-          "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo", 
-          "root_type": "Income"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas", 
-            "root_type": "Income"
-           }
-          ], 
-          "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas", 
-          "root_type": "Income"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, 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 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, otras empresas", 
-            "root_type": "Income"
-           }
-          ], 
-          "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras empresas", 
-          "root_type": "Income"
-         }, 
-         {
-          "children": [
-           {
-            "children": [
-             {
-              "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas", 
-              "root_type": "Income"
-             }
-            ], 
-            "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas", 
-            "root_type": "Income"
-           }, 
-           {
-            "children": [
-             {
-              "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras empresas", 
-              "root_type": "Income"
-             }
-            ], 
-            "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras empresas", 
-            "root_type": "Income"
-           }
-          ], 
-          "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo", 
-          "root_type": "Income"
-         }
-        ], 
-        "name": "Reversi\u00f3n del deterioro de participaciones y valores representativos de deuda a corto plazo", 
-        "root_type": "Income"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos por operaciones comerciales", 
-          "root_type": "Income"
-         }
-        ], 
-        "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos por operaciones comerciales", 
-        "root_type": "Income"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Exceso de provisi\u00f3n para otras responsabilidades", 
-            "root_type": "Income"
-           }
-          ], 
-          "name": "Exceso de provisi\u00f3n para otras responsabilidades", 
-          "root_type": "Income"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Exceso de provisi\u00f3n para impuestos", 
-            "root_type": "Income"
-           }
-          ], 
-          "name": "Exceso de provisi\u00f3n para impuestos", 
-          "root_type": "Income"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Exceso de provisi\u00f3n para reestructuraciones", 
-            "root_type": "Income"
-           }
-          ], 
-          "name": "Exceso de provisi\u00f3n para reestructuraciones", 
-          "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 actuaciones medioambientales", 
-            "root_type": "Income"
-           }
-          ], 
-          "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": [
-           {
-            "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras empresas", 
-            "root_type": "Income"
-           }
-          ], 
-          "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras empresas", 
-          "root_type": "Income"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, 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 valores representativos de deuda a largo plazo, empresas del grupo", 
-            "root_type": "Income"
-           }
-          ], 
-          "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas del grupo", 
-          "root_type": "Income"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas", 
-            "root_type": "Income"
-           }
-          ], 
-          "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas", 
-          "root_type": "Income"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, 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"
+        "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"
+           }
+          ], 
+          "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas", 
+          "report_type": "Profit and Loss"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas asociadas", 
+            "report_type": "Profit and Loss"
+           }
+          ], 
+          "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas asociadas", 
+          "report_type": "Profit and Loss"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras empresas", 
+            "report_type": "Profit and Loss"
+           }
+          ], 
+          "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras empresas", 
+          "report_type": "Profit and Loss"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas", 
+              "report_type": "Profit and Loss"
+             }
+            ], 
+            "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas", 
+            "report_type": "Profit and Loss"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras empresas", 
+              "report_type": "Profit and Loss"
+             }
+            ], 
+            "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras empresas", 
+            "report_type": "Profit and Loss"
+           }
+          ], 
+          "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo", 
+          "report_type": "Profit and Loss"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas del grupo", 
+            "report_type": "Profit and Loss"
+           }
+          ], 
+          "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas del grupo", 
+          "report_type": "Profit and Loss"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas asociadas", 
+            "report_type": "Profit and Loss"
+           }
+          ], 
+          "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas asociadas", 
+          "report_type": "Profit and Loss"
+         }
+        ], 
+        "name": "Reversi\u00f3n del deterioro de participaciones y valores representativos de deuda a corto plazo", 
+        "report_type": "Profit and Loss"
+       }, 
+       {
+        "children": [
+         {
+          "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos por operaciones comerciales", 
+          "report_type": "Profit and Loss"
+         }
+        ], 
+        "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos por operaciones comerciales", 
+        "report_type": "Profit and Loss"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Exceso de provisi\u00f3n para otras responsabilidades", 
+            "report_type": "Profit and Loss"
+           }
+          ], 
+          "name": "Exceso de provisi\u00f3n para otras responsabilidades", 
+          "report_type": "Profit and Loss"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Exceso de provisi\u00f3n por retribuciones al personal", 
+            "report_type": "Profit and Loss"
+           }
+          ], 
+          "name": "Exceso de provisi\u00f3n por retribuciones al personal", 
+          "report_type": "Profit and Loss"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Exceso de provisi\u00f3n para impuestos", 
+            "report_type": "Profit and Loss"
+           }
+          ], 
+          "name": "Exceso de provisi\u00f3n para impuestos", 
+          "report_type": "Profit and Loss"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Exceso de provisi\u00f3n para reestructuraciones", 
+            "report_type": "Profit and Loss"
+           }
+          ], 
+          "name": "Exceso de provisi\u00f3n para reestructuraciones", 
+          "report_type": "Profit and Loss"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Exceso de provisi\u00f3n por transacciones con pagos basados en instrumentos de patrimonio", 
+            "report_type": "Profit and Loss"
+           }
+          ], 
+          "name": "Exceso de provisi\u00f3n por transacciones con pagos basados en instrumentos de patrimonio", 
+          "report_type": "Profit and Loss"
+         }, 
+         {
+          "children": [
+           {
+            "children": [
+             {
+              "name": "Exceso de provisi\u00f3n por contratos onerosos", 
+              "report_type": "Profit and Loss"
+             }
+            ], 
+            "name": "Exceso de provisi\u00f3n por contratos onerosos", 
+            "report_type": "Profit and Loss"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Exceso de provisi\u00f3n para otras operaciones comerciales", 
+              "report_type": "Profit and Loss"
+             }
+            ], 
+            "name": "Exceso de provisi\u00f3n para otras operaciones comerciales", 
+            "report_type": "Profit and Loss"
+           }
+          ], 
+          "name": "Exceso de provisi\u00f3n por operaciones comerciales", 
+          "report_type": "Profit and Loss"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Exceso de provisi\u00f3n para actuaciones medioambientales", 
+            "report_type": "Profit and Loss"
+           }
+          ], 
+          "name": "Exceso de provisi\u00f3n para actuaciones medioambientales", 
+          "report_type": "Profit and Loss"
+         }
+        ], 
+        "name": "Exceso de provisiones", 
+        "report_type": "Profit and Loss"
+       }, 
+       {
+        "children": [
+         {
+          "children": [
+           {
+            "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras empresas", 
+            "report_type": "Profit and Loss"
+           }
+          ], 
+          "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras empresas", 
+          "report_type": "Profit and Loss"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas asociadas", 
+            "report_type": "Profit and Loss"
+           }
+          ], 
+          "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas asociadas", 
+          "report_type": "Profit and Loss"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas del grupo", 
+            "report_type": "Profit and Loss"
+           }
+          ], 
+          "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas del grupo", 
+          "report_type": "Profit and Loss"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas", 
+            "report_type": "Profit and Loss"
+           }
+          ], 
+          "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas", 
+          "report_type": "Profit and Loss"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo", 
+            "report_type": "Profit and Loss"
+           }
+          ], 
+          "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo", 
+          "report_type": "Profit and Loss"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas", 
+            "report_type": "Profit and Loss"
+           }
+          ], 
+          "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas", 
+          "report_type": "Profit and Loss"
+         }
+        ], 
+        "name": "Reversi\u00f3n del deterioro de participaciones y valores representativos de deuda a largo plazo", 
+        "report_type": "Profit and Loss"
        }, 
        {
         "children": [
          {
           "name": "Reversi\u00f3n del deterioro del inmovilizado intangible", 
-          "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"
-       }
-      ], 
-      "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": [
-         {
-          "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": [
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-            "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": [
-           {
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-            "root_type": "Expense"
-           }
-          ], 
-          "name": "Descuentos sobre compras por pronto pago de materias primas", 
-          "root_type": "Expense"
-         }, 
-         {
-          "children": [
-           {
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-          "name": "Descuentos sobre compras por pronto pago de otros aprovisionamientos", 
-          "root_type": "Expense"
-         }, 
-         {
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-        ], 
-        "name": "Descuentos sobre compras por pronto pago", 
-        "root_type": "Expense"
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-        "root_type": "Expense"
-       }, 
-       {
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-          "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", 
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+      "report_type": "Profit and Loss"
      }, 
      {
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-         {
           "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"
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-        "name": "P\u00e9rdidas por deterioro del inmovilizado material y bienes del Patrimonio Hist\u00f3rico", 
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+          "report_type": "Profit and Loss"
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+         {
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+            "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas", 
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+          "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas", 
+          "report_type": "Profit and Loss"
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            {
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           ], 
           "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas", 
-          "root_type": "Expense"
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          }
         ], 
         "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"
+         }, 
+         {
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+         }
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        }, 
        {
         "children": [
          {
           "name": "P\u00e9rdidas por deterioro del inmovilizado intangible", 
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          }
         ], 
         "name": "P\u00e9rdidas por deterioro del inmovilizado intangible", 
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+        "report_type": "Profit and Loss"
+       }, 
+       {
+        "children": [
+         {
+          "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos por operaciones de la actividad", 
+          "report_type": "Profit and Loss"
+         }
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+        "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": [
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+            "report_type": "Profit and Loss"
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+          "name": "P\u00e9rdidas por deterioro de materias primas", 
+          "report_type": "Profit and Loss"
+         }, 
+         {
+          "children": [
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+            "name": "P\u00e9rdidas por deterioro de otros aprovisionamientos", 
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+          "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": [
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+          "children": [
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+            "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas del grupo", 
+            "report_type": "Profit and Loss"
+           }
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+          "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas del grupo", 
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           ], 
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          {
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            {
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            }
           ], 
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-          "root_type": "Expense"
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         ], 
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+        "report_type": "Profit and Loss"
+       }, 
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+        "children": [
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+          "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas", 
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+            "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras empresas", 
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+          "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras empresas", 
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+         {
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+            "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas", 
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+          ], 
+          "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas", 
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+           }
+          ], 
+          "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"
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-         {
-          "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"
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-          ], 
-          "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas asociadas", 
-          "root_type": "Income"
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-        ], 
-        "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"
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-         {
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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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-          "root_type": "Income"
-         }, 
-         {
-          "children": [
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-            "name": "Exceso de provisi\u00f3n por contratos onerosos", 
-            "root_type": "Income"
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-            "name": "Exceso de provisi\u00f3n para otras operaciones comerciales", 
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-         {
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-          "name": "Exceso de provisi\u00f3n para otras responsabilidades", 
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-        "name": "Exceso de provisiones", 
-        "root_type": "Income"
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-       {
-        "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", 
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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"
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+         {
+          "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", 
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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"
+         }, 
+         {
+          "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": [
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+            "name": "Exceso de provisi\u00f3n para otras responsabilidades", 
+            "report_type": "Profit and Loss"
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+          "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"
+           }
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+          "name": "Exceso de provisi\u00f3n para actuaciones medioambientales", 
+          "report_type": "Profit and Loss"
+         }, 
+         {
+          "children": [
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+            "children": [
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+              "name": "Exceso de provisi\u00f3n por contratos onerosos", 
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+            "name": "Exceso de provisi\u00f3n por contratos onerosos", 
+            "report_type": "Profit and Loss"
+           }, 
+           {
+            "children": [
+             {
+              "name": "Exceso de provisi\u00f3n para otras operaciones comerciales", 
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+            "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"
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+       {
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+          "children": [
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+            "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas del grupo", 
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+          "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas del grupo", 
+          "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 corto plazo, empresas asociadas", 
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+            "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas", 
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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"
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+          "children": [
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+            "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo", 
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+           }
+          ], 
+          "name": "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo", 
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+         {
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+            "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras empresas", 
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+          ], 
+          "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras empresas", 
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+         {
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+          "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas del grupo", 
+          "report_type": "Profit and Loss"
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+          "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas asociadas", 
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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 cr\u00e9ditos a corto plazo, otras empresas", 
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+            ], 
+            "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", 
+          "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"
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+       {
+        "children": [
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+          "children": [
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+            "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras empresas", 
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+          "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras empresas", 
+          "report_type": "Profit and Loss"
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+         {
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             "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras partes vinculadas", 
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            }
           ], 
           "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras partes vinculadas", 
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          {
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            {
             "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas asociadas", 
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            }
           ], 
           "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas asociadas", 
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-          "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras empresas", 
-          "root_type": "Income"
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          }, 
          {
           "children": [
            {
             "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas del grupo", 
-            "root_type": "Income"
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            }
           ], 
           "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", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Desembolsos pendientes sobre participaciones en el patrimonio neto", 
-        "root_type": "Asset"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Cr\u00e9ditos", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Cr\u00e9ditos", 
-        "root_type": "Asset"
-       }
-      ], 
-      "name": "Otras inversiones financieras", 
-      "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 en construcciones", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Inversiones en construcciones", 
-        "root_type": "Asset"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Inversiones en terrenos y bienes naturales", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Inversiones en terrenos y bienes naturales", 
-        "root_type": "Asset"
-       }
-      ], 
-      "name": "Inversiones inmobiliarias", 
-      "root_type": "Asset"
-     }, 
-     {
-      "children": [
-       {
-        "children": [
-         {
-          "name": "Equipos para procesos de informaci\u00f3n en montaje", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Equipos para procesos de informaci\u00f3n en montaje", 
-        "root_type": "Asset"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Instalaciones t\u00e9cnicas en montaje", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Instalaciones t\u00e9cnicas en montaje", 
-        "root_type": "Asset"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Maquinaria en montaje", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Maquinaria en montaje", 
-        "root_type": "Asset"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Construcciones en curso", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Construcciones en curso", 
-        "root_type": "Asset"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Anticipos para inmovilizaciones materiales", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Anticipos para inmovilizaciones materiales", 
-        "root_type": "Asset"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Adaptaci\u00f3n de terrenos y bienes naturales", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Adaptaci\u00f3n de terrenos y bienes naturales", 
-        "root_type": "Asset"
-       }
-      ], 
-      "name": "Inmovilizaciones materiales en curso", 
-      "root_type": "Asset"
-     }, 
-     {
-      "children": [
-       {
-        "children": [
-         {
-          "name": "Desarrollo", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Desarrollo", 
-        "root_type": "Asset"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Anticipos para inmovilizaciones intangibles", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Anticipos para inmovilizaciones intangibles", 
-        "root_type": "Asset"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Propiedad industrial", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Propiedad industrial", 
-        "root_type": "Asset"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Concesiones administrativas", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Concesiones administrativas", 
-        "root_type": "Asset"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Investigaci\u00f3n", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Investigaci\u00f3n", 
-        "root_type": "Asset"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Aplicaciones inform\u00e1ticas", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Aplicaciones inform\u00e1ticas", 
-        "root_type": "Asset"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Derechos de traspaso", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Derechos de traspaso", 
-        "root_type": "Asset"
-       }
-      ], 
-      "name": "Inmovilizaciones intangibles", 
-      "root_type": "Asset"
-     }, 
-     {
-      "children": [
-       {
-        "children": [
-         {
-          "name": "Utillaje", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Utillaje", 
-        "root_type": "Asset"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Otras instalaciones", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Otras instalaciones", 
-        "root_type": "Asset"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Mobiliario", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Mobiliario", 
-        "root_type": "Asset"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Equipos para proceso de informaci\u00f3n", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Equipos para proceso de informaci\u00f3n", 
-        "root_type": "Asset"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Terrenos y bienes naturales", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Terrenos y bienes naturales", 
-        "root_type": "Asset"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Construcciones", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Construcciones", 
-        "root_type": "Asset"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Instalaciones t\u00e9cnicas", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Instalaciones t\u00e9cnicas", 
-        "root_type": "Asset"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Maquinaria", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Maquinaria", 
-        "root_type": "Asset"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Elementos de transporte", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Elementos de transporte", 
-        "root_type": "Asset"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Otro inmovilizado material", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Otro inmovilizado material", 
-        "root_type": "Asset"
-       }
-      ], 
-      "name": "Inmovilizaciones materiales", 
-      "root_type": "Asset"
-     }, 
-     {
-      "children": [
-       {
-        "children": [
-         {
-          "name": "Amortizaci\u00f3n acumulada de las inversiones inmobiliarias", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Amortizaci\u00f3n acumulada de las inversiones inmobiliarias", 
-        "root_type": "Asset"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Amortizaci\u00f3n acumulada de otro inmovilizado material", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Amortizaci\u00f3n acumulada de otro inmovilizado material", 
-          "root_type": "Asset"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Amortizaci\u00f3n acumulada de elementos de transporte", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Amortizaci\u00f3n acumulada de elementos de transporte", 
-          "root_type": "Asset"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Amortizaci\u00f3n acumulada de instalaciones t\u00e9cnicas", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Amortizaci\u00f3n acumulada de instalaciones t\u00e9cnicas", 
-          "root_type": "Asset"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Amortizaci\u00f3n acumulada de construcciones", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Amortizaci\u00f3n acumulada de construcciones", 
-          "root_type": "Asset"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Amortizaci\u00f3n acumulada de mobiliario", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Amortizaci\u00f3n acumulada de mobiliario", 
-          "root_type": "Asset"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Amortizaci\u00f3n acumulada de utillaje", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Amortizaci\u00f3n acumulada de utillaje", 
-          "root_type": "Asset"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Amortizaci\u00f3n acumulada de equipos para proceso de informaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Amortizaci\u00f3n acumulada de equipos para proceso de informaci\u00f3n", 
-          "root_type": "Asset"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Amortizaci\u00f3n acumulada de maquinaria", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Amortizaci\u00f3n acumulada de maquinaria", 
-          "root_type": "Asset"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Amortizaci\u00f3n acumulada de otras instalaciones", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Amortizaci\u00f3n acumulada de otras instalaciones", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Amortizaci\u00f3n acumulada del inmovilizado material", 
-        "root_type": "Asset"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Amortizaci\u00f3n acumulada de derechos de traspaso", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Amortizaci\u00f3n acumulada de derechos de traspaso", 
-          "root_type": "Asset"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Amortizaci\u00f3n acumulada de aplicaciones inform\u00e1ticas", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Amortizaci\u00f3n acumulada de aplicaciones inform\u00e1ticas", 
-          "root_type": "Asset"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Amortizaci\u00f3n acumulada de investigaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Amortizaci\u00f3n acumulada de investigaci\u00f3n", 
-          "root_type": "Asset"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Amortizaci\u00f3n acumulada de concesiones administrativas", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Amortizaci\u00f3n acumulada de concesiones administrativas", 
-          "root_type": "Asset"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Amortizaci\u00f3n acumulada de propiedad industrial", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Amortizaci\u00f3n acumulada de propiedad industrial", 
-          "root_type": "Asset"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Amortizaci\u00f3n acumulada de desarrollo", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Amortizaci\u00f3n acumulada de desarrollo", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Amortizaci\u00f3n acumulada del inmovilizado intangible", 
-        "root_type": "Asset"
-       }
-      ], 
-      "name": "Amortizaci\u00f3n acumulada del inmovilizado", 
-      "root_type": "Asset"
-     }, 
-     {
-      "children": [
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Deterioro de valor de cr\u00e9ditos a empresas asociadas", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Deterioro de valor de cr\u00e9ditos a empresas asociadas", 
-          "root_type": "Asset"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Deterioro de valor de cr\u00e9ditos a 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"
-         }
-        ], 
-        "name": "Deterioro de valor de cr\u00e9ditos a partes vinculadas", 
-        "root_type": "Asset"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Deterioro de valor de mobiliario", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Deterioro de valor de mobiliario", 
-          "root_type": "Asset"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Deterioro de valor de equipos para proceso de informaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Deterioro de valor de equipos para proceso de informaci\u00f3n", 
-          "root_type": "Asset"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Deterioro de valor de utillaje", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Deterioro de valor de utillaje", 
-          "root_type": "Asset"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Deterioro de valor de instalaciones t\u00e9cnicas", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Deterioro de valor de instalaciones t\u00e9cnicas", 
-          "root_type": "Asset"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Deterioro de valor de maquinaria", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Deterioro de valor de maquinaria", 
-          "root_type": "Asset"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Deterioro de valor de terrenos y bienes naturales", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Deterioro de valor de terrenos y bienes naturales", 
-          "root_type": "Asset"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Deterioro de valor de 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"
-         }, 
-         {
-          "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 otro inmovilizado material", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Deterioro de valor de otro inmovilizado material", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Deterioro del valor del inmovilizado material", 
-        "root_type": "Asset"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Deterioro de valor de valores representativos de deuda de empresas del grupo", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Deterioro de valor de valores representativos de deuda de empresas del grupo", 
-          "root_type": "Asset"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Deterioro de valor de valores representativos de deuda de 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 otras partes vinculadas", 
-            "root_type": "Asset"
-           }
-          ], 
-          "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 partes vinculadas", 
-        "root_type": "Asset"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Deterioro de  valor de participaciones en el patrimonio neto a largo plazo", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Deterioro de  valor de participaciones en el patrimonio neto a largo plazo", 
-        "root_type": "Asset"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Deterioro de valor de valores representativos de deuda", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Deterioro de valor de valores representativos de deuda", 
-        "root_type": "Asset"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Deterioro 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 de valor de participaciones en empresas del grupo", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Deterioro de valor de participaciones en empresas del grupo", 
-          "root_type": "Asset"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Deterioro de valor de participaciones en empresas asociadas", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Deterioro de valor de participaciones en empresas asociadas", 
-          "root_type": "Asset"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Deterioro de valor de participaciones a largo plazo en otras partes vinculadas", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Deterioro de valor de participaciones a largo plazo en otras partes vinculadas", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Deterioro de valor de participaciones en partes vinculadas", 
-        "root_type": "Asset"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Deterioro del valor de derechos de traspaso", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Deterioro del valor de derechos de traspaso", 
-          "root_type": "Asset"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Deterioro del valor de aplicaciones inform\u00e1ticas", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Deterioro del valor de aplicaciones inform\u00e1ticas", 
-          "root_type": "Asset"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Deterioro del valor de desarrollo", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Deterioro del valor de desarrollo", 
-          "root_type": "Asset"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Deterioro del valor de investigaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Deterioro del valor de investigaci\u00f3n", 
-          "root_type": "Asset"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Deterioro del valor de propiedad industrial", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Deterioro del valor de propiedad industrial", 
-          "root_type": "Asset"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Deterioro del valor de concesiones administrativas", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Deterioro del valor de concesiones administrativas", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Deterioro de valor del inmovilizado intangible", 
-        "root_type": "Asset"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Deterioro de valor de cr\u00e9ditos", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Deterioro de valor de cr\u00e9ditos", 
-        "root_type": "Asset"
-       }
-      ], 
-      "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"
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-        ], 
-        "name": "P\u00e9rdidas por deterioro de las inversiones inmobiliarias", 
-        "root_type": "Expense"
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-       {
-        "children": [
-         {
-          "children": [
-           {
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-            "root_type": "Expense"
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-          ], 
-          "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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+ "root": {
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+     }, 
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+     }, 
+     {
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+     }, 
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+         }, 
+         {
+          "name": "\u0388\u03be\u03bf\u03b4\u03b1 \u03b4\u03b7\u03bc\u03bf\u03c3\u03af\u03b5\u03c5\u03c3\u03b7\u03c2 \u03b9\u03c3\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c0\u03c1\u03bf\u03c3\u03ba\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd"
+         }, 
+         {
+          "name": "\u0388\u03be\u03bf\u03b4\u03b1 \u03b4\u03b7\u03bc\u03bf\u03c3\u03af\u03b5\u03c5\u03c3\u03b7\u03c2 "
+         }
+        ], 
+        "name": "\u0388\u03be\u03bf\u03b4\u03b1 \u03b4\u03b7\u03bc\u03bf\u03c3\u03b9\u03b5\u03cd\u03c3\u03b5\u03c9\u03bd"
+       }, 
+       {
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+         {
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+         }, 
+         {
+          "name": "\u0388\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b5\u03bb\u03b5\u03c5\u03b8\u03ad\u03c1\u03c9\u03bd \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ce\u03bd"
+         }, 
+         {
+          "name": "\u0388\u03be\u03bf\u03b4\u03b1 \u03c3\u03c5\u03bc\u03b2\u03bf\u03bb\u03b1\u03b9\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd"
+         }, 
+         {
+          "name": "\u0394\u03b9\u03ba\u03b1\u03c3\u03c4\u03b9\u03ba\u03ac \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b5\u03be\u03ce\u03b4\u03b9\u03ba\u03c9\u03bd \u03b5\u03bd\u03b5\u03c1\u03b3\u03b5\u03b9\u03ce\u03bd"
+         }, 
+         {
+          "name": "\u0388\u03be\u03bf\u03b4\u03b1 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2 \u039f\u03c1\u03b3\u03ac\u03bd\u03c9\u03bd \u03b4\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7\u03c2"
+         }, 
+         {
+          "name": "\u039a\u03bf\u03b9\u03bd\u03bf\u03c0\u03c1\u03b1\u03be\u03af\u03b5\u03c2 \u03b4\u03b1\u03c0\u03b1\u03bd\u03ce\u03bd"
+         }
+        ], 
+        "name": "\u0394\u03b9\u03ac\u03c6\u03bf\u03c1\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1 "
+       }
+      ], 
+      "name": "\u0394\u0399\u0391\u03a6\u039f\u03a1\u0391 \u0395\u039e\u039f\u0394\u0391"
+     }, 
+     {
+      "children": [
+       {
+        "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b5\u03b9\u03c3\u03c0\u03c1\u03ac\u03be\u03b5\u03c9\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd \u03bc\u03b5 \u03c3\u03cd\u03bc\u03b2\u03b1\u03c3\u03b7 Factoring"
+       }, 
+       {
+        "children": [
+         {
+          "name": "\u0395\u03b9\u03c3\u03c0\u03c1\u03b1\u03ba\u03c4\u03b9\u03ba\u03ac \u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03af\u03c9\u03bd \u03b5\u03b9\u03c3\u03c0\u03c1\u03b1\u03ba\u03c4\u03ad\u03c9\u03bd"
+         }, 
+         {
+          "name": "\u0394\u03b9\u03ac\u03c6\u03bf\u03c1\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1 \u03a4\u03c1\u03b1\u03c0\u03b5\u03b6\u03ce\u03bd"
+         }
+        ], 
+        "name": "\u039b\u03bf\u03b9\u03c0\u03ac \u03c3\u03c5\u03bd\u03b1\u03c6\u03ae \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03bf\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ad\u03be\u03bf\u03b4\u03b1"
+       }, 
+       {
+        "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03bf\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd \u03c4\u03c1\u03b1\u03c0\u03b5\u03b6\u03ce\u03bd \u03b5\u03b3\u03b3\u03c5\u03b7\u03bc\u03ad\u03bd\u03c9\u03bd \u03bc\u03b5 \u03b1\u03be\u03b9\u03cc\u03b3\u03c1\u03b1\u03c6\u03b1"
+       }, 
+       {
+        "name": "\u03a0\u03c1\u03bf\u03b5\u03be\u03bf\u03c6\u03bb\u03b7\u03c4\u03b9\u03ba\u03bf\u03af \u03c4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03a4\u03c1\u03b1\u03c0\u03b5\u03b6\u03ce\u03bd"
+       }, 
+       {
+        "name": "\u03a0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2 \u03c3\u03b5 \u03bf\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5\u03c2 \u03b5\u03c0\u03af \u03c0\u03bb\u03ad\u03bf\u03bd \u03c4\u03cc\u03ba\u03bf\u03c5"
+       }, 
+       {
+        "name": "\u0388\u03be\u03bf\u03b4\u03b1 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b5\u03b9\u03ce\u03bd (\u03c0.\u03c7. \u03b5\u03bc\u03c0\u03c1\u03ac\u03b3\u03bc\u03b1\u03c4\u03c9\u03bd) \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd & \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03bf\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd"
+       }, 
+       {
+        "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b2\u03c1\u03b1\u03c7\u03c5\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03c9\u03bd \u03c4\u03c1\u03b1\u03c0\u03b5\u03b6\u03b9\u03ba\u03ce\u03bd \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03bf\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd"
+       }, 
+       {
+        "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b2\u03c1\u03b1\u03c7\u03c5\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03c9\u03bd \u03c4\u03c1\u03b1\u03c0\u03b5\u03b6\u03b9\u03ba\u03ce\u03bd \u03c7\u03bf\u03c1\u03b7\u03b3\u03ae\u03c3\u03b5\u03c9\u03bd \u03b3\u03b9\u03b1 \u03b5\u03be\u03b1\u03b3\u03c9\u03b3\u03ad\u03c2"
+       }, 
+       {
+        "name": "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03b1 \u03c3\u03c5\u03bc\u03b2\u03ac\u03c3\u03b5\u03c9\u03bd \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03bf\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd (\u03ba\u03b1\u03b9 \u03b5\u03b9\u03b4\u03b9\u03ba\u03cc\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2)"
+       }, 
+       {
+        "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b2\u03c1\u03b1\u03c7\u03c5\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd"
+       }, 
+       {
+        "children": [
+         {
+          "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1/\u03c3\u03bc\u03c9\u03bd \u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03af\u03c9\u03bd \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03c9\u03bd \u03c3\u03b5 \u039e.\u039d."
+         }, 
+         {
+          "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1/\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1. \u03c0\u03c1\u03bf\u03c2 \u03c4\u03bf \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf \u03b1\u03c0\u03cc \u03c6\u03cc\u03c1\u03bf\u03c5\u03c2"
+         }, 
+         {
+          "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd \u03c0\u03c1\u03bf\u03c2 \u03c3\u03c5\u03b3\u03b3\u03b5\u03bd\u03b5\u03af\u03c2 (\u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03b5\u03c2) \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u03b4\u03c1\u03c7."
+         }, 
+         {
+          "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd \u03c0\u03c1\u03bf\u03c2 \u03c3\u03c5\u03b3\u03b3\u03b5\u03bd\u03b5\u03af\u03c2 (\u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03b5\u03c2) \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u039e.\u039d."
+         }, 
+         {
+          "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1/\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1. \u03c0\u03c1\u03bf\u03c2 \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03bf\u03b9\u03ba\u03bf\u03cd\u03bd\u03c4\u03b5\u03c2"
+         }, 
+         {
+          "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1/\u03c3\u03bc\u03c9\u03bd \u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03af\u03c9\u03bd \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03c9\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7"
+         }, 
+         {
+          "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03a4\u03c1\u03b1\u03c0\u03b5\u03b6\u03b9\u03ba\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7."
+         }, 
+         {
+          "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03a4\u03c1\u03b1\u03c0\u03b5\u03b6\u03b9\u03ba\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u039e.\u039d."
+         }, 
+         {
+          "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd \u03c0\u03c1\u03bf\u03c2 \u03a4\u03b1\u03bc\u03b9\u03b5\u03c5\u03c4\u03ae\u03c1\u03b9\u03b1"
+         }, 
+         {
+          "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1/\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1. \u03c0\u03c1\u03bf\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03c4\u03b1\u03bc\u03b5\u03af\u03b1"
+         }, 
+         {
+          "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03a4\u03c1\u03b1\u03c0\u03b5\u03b6\u03b9\u03ba\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1/\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1. \u03c3\u03b5 \u03b4\u03c1\u03c7.\u03bc\u03b5 \u03c1\u03ae\u03c4\u03c1\u03b1 \u039e.\u039d."
+         }, 
+         {
+          "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1/\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u039e.\u039d."
+         }, 
+         {
+          "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1/\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7."
+         }
+        ], 
+        "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd"
+       }, 
+       {
+        "name": "\u03a0\u03c1\u03bf\u03bc\u03ae\u03b8\u03b5\u03b9\u03b5\u03c2 \u03b5\u03b3\u03b3\u03c5\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03c0\u03b9\u03c3\u03c4\u03bf\u03bb\u03ce\u03bd"
+       }, 
+       {
+        "children": [
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+         }, 
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+         }, 
+         {
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+         }, 
+         {
+          "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd \u03bc\u03b5 \u03c1\u03ae\u03c4\u03c1\u03b1 \u039e.\u039d. \u03bc\u03b7 \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03ad\u03c8\u03b9\u03bc\u03c9\u03bd \u03c3\u03b5 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2"
+         }, 
+         {
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+         }, 
+         {
+          "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7. \u03bc\u03b7 \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03ad\u03c8\u03b9\u03bc\u03c9\u03bd \u03c3\u03b5 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2"
+         }
+        ], 
+        "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bf\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03b1\u03ba\u03ce\u03bd \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd"
+       }
+      ], 
+      "name": "\u03a4\u039f\u039a\u039f\u0399 \u039a\u0391\u0399 \u03a3\u03a5\u039d\u0391\u03a6\u0397 \u0395\u039e\u039f\u0394\u0391"
+     }
+    ], 
+    "name": "\u039f\u03a1\u0393\u0391\u039d\u0399\u039a\u0391 \u0388\u039e\u039f\u0394\u0391 \u039a\u0391\u03a4\u0391 \u0395\u0399\u0394\u039f\u03a3"
+   }, 
+   {
+    "children": [
+     {
+      "account_type": "Payable", 
+      "children": [
+       {
+        "account_type": "Payable", 
+        "name": "\u0395\u03c0\u03b9\u03c4\u03b1\u03b3\u03ad\u03c2 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b5\u03c2 (\u03bc\u03b5\u03c4\u03b1\u03c7\u03c1\u03bf\u03bd\u03bf\u03bb\u03bf\u03b3\u03b7\u03bc\u03ad\u03bd\u03b5\u03c2)"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03b2\u03c1\u03b1\u03c7\u03c5\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u039e.\u039d."
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03b2\u03c1\u03b1\u03c7\u03c5\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u03b4\u03c1\u03c7."
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u039c\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2  \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b5\u03c2 \u03c3\u03c4\u03b7\u03bd \u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b7 \u03c7\u03c1\u03ae\u03c3\u03b7 \u03c3\u03b5 \u039e.\u039d."
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u0392\u03c1\u03b1\u03c7\u03c5\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03b9\u03ba\u03bf\u03cd \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03ad\u03c1\u03bf\u03bd\u03c4\u03bf\u03c2  \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u039e.\u039d."
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u0392\u03c1\u03b1\u03c7\u03c5\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03b9\u03ba\u03bf\u03cd \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03ad\u03c1\u03bf\u03bd\u03c4\u03bf\u03c2  \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u03b4\u03c1\u03c7"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u0392\u03c1\u03b1\u03c7\u03c5\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u039e.\u039d."
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u0392\u03c1\u03b1\u03c7\u03c5\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u03b4\u03c1\u03c7"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u039c\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2  \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b5\u03c2 \u03c3\u03c4\u03b7\u03bd \u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b7 \u03c7\u03c1\u03ae\u03c3\u03b7 \u03c3\u03b5 \u03b4\u03c1\u03c7."
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u039c\u03ad\u03c4\u03bf\u03c7\u03bf\u03b9 - \u03b1\u03be\u03af\u03b1 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03c4\u03bf\u03c5\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03b1\u03c0\u03cc\u03b4\u03bf\u03c3\u03b7 \u03bb\u03cc\u03b3\u03c9 \u03b1\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b7\u03c2 \u03ae \u03bc\u03b5\u03af\u03c9\u03c3\u03b7  \u03c4\u03bf\u03c5 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03bf\u03c5"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u0394\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03b9 \u03bf\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03bf\u03cd\u03c7\u03bf\u03b9 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ce\u03bd \u03b5\u03c0\u03af \u03c0\u03bb\u03ad\u03bf\u03bd \u03c4\u03cc\u03ba\u03bf\u03c5"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u0392\u03c1\u03b1\u03c7\u03c5\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03c5\u03c2"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u039f\u03bc\u03bf\u03bb\u03bf\u03b3\u03af\u03b5\u03c2 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b5\u03c2"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u03a4\u03bf\u03ba\u03bf\u03bc\u03b5\u03c1\u03af\u03b4\u03b9\u03b1 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b1"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u039f\u03c6\u03b5\u03b9\u03bb\u03cc\u03bc\u03b5\u03bd\u03b5\u03c2 \u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u039f\u03c6\u03b5\u03b9\u03bb\u03cc\u03bc\u03b5\u03bd\u03b5\u03c2 \u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 \u03bf\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03ce\u03bd \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c7\u03c1\u03b5\u03c9\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u0391\u03c0\u03bf\u03b4\u03bf\u03c7\u03ad\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b5\u03c2"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u039c\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b1"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u03a0\u03c1\u03bf\u03bc\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b1"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u039f\u03c6\u03b5\u03b9\u03bb\u03cc\u03bc\u03b5\u03bd\u03b5\u03c2 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u0394\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03b9 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ce\u03bd"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u0394\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c7\u03bf\u03b9 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03b3\u03c5\u03ae\u03c3\u03b5\u03c9\u03bd"
+       }
+      ], 
+      "name": "\u03a0\u0399\u03a3\u03a4\u03a9\u03a4\u0395\u03a3 \u0394\u0399\u0391\u03a6\u039f\u03a1\u039f\u0399"
+     }, 
+     {
+      "account_type": "Payable", 
+      "children": [
+       {
+        "account_type": "Payable", 
+        "name": "\u03a4\u03c1\u03ac\u03c0\u03b5\u03b6\u03b1 \u0392'"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u03a4\u03c1\u03ac\u03c0\u03b5\u03b6\u03b1 \u0391'"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c4\u03c1\u03ac\u03c0\u03b5\u03b6\u03b5\u03c2"
+       }
+      ], 
+      "name": "\u03a4\u03a1\u0391\u03a0\u0395\u0396\u0395\u03a3 \u039b\u039f\u0393\u0391\u03a1\u0399\u0391\u03a3\u039c\u039f\u0399 \u0392\u03a1\u0391\u03a7\u03a5\u03a0\u03a1\u039f\u0398\u0395\u03a3\u039c\u03a9\u039d \u03a5\u03a0\u039f\u03a7\u03a1\u0395\u03a9\u03a3\u0395\u03a9\u039d"
+     }, 
+     {
+      "account_type": "Payable", 
+      "children": [
+       {
+        "account_type": "Payable", 
+        "name": "\u03a5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c3\u03c4\u03bf\u03bb\u03ad\u03c2 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b5\u03c2 \u03c3\u03b5 \u039e.\u039d."
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u03a5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c3\u03c4\u03bf\u03bb\u03ad\u03c2 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b5\u03c2 \u03c3\u03b5 \u03b4\u03c1\u03c7"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u0393\u03c1\u03b1\u03bc\u03bc\u03ac\u03c4\u03b9\u03b1 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b1 \u03b5\u03ba\u03b4\u03cc\u03c3\u03b7\u03c2 \u039d.\u03a0.\u0394.\u0394. \u039a\u03b1\u03b9 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03c9\u03bd \u0395\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u039c\u03b7 \u03b4\u03b5\u03b4\u03bf\u03c5\u03bb\u03b5\u03c5\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c4\u03cc\u03ba\u03bf\u03b9 \u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03af\u03c9\u03bd \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03c9\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u0393\u03c1\u03b1\u03bc\u03bc\u03ac\u03c4\u03b9\u03b1 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b1 \u03c3\u03b5 \u03b4\u03c1\u03c7."
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u0393\u03c1\u03b1\u03bc\u03bc\u03ac\u03c4\u03b9\u03b1 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b1 \u03c3\u03b5 \u039e.\u039d."
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u039c\u03b7 \u03b4\u03b5\u03b4\u03bf\u03c5\u03bb\u03b5\u03c5\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c4\u03cc\u03ba\u03bf\u03b9 \u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03af\u03c9\u03bd \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03c9\u03bd \u03c3\u03b5 \u039e.\u039d."
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u039c\u03b7 \u03b4\u03b5\u03b4\u03bf\u03c5\u03bb\u03b5\u03c5\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c4\u03cc\u03ba\u03bf\u03b9 \u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03af\u03c9\u03bd \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03c9\u03bd  \u03b5\u03ba\u03b4\u03cc\u03c3\u03b7\u03c2 \u039d.\u03a0.\u0394.\u0394.  \u03ba\u03b1\u03b9 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03c9\u03bd \u0395\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd (\u03b1\u03bd\u03c4\u03af\u03b8\u03b5\u03c4\u03bf\u03c2 \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc\u03c2)"
+       }
+      ], 
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+     }, 
+     {
+      "account_type": "Payable", 
+      "children": [
+       {
+        "account_type": "Payable", 
+        "name": "\u03a0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ad\u03c2 \u03b1\u03bd\u03c4\u03af\u03b8\u03b5\u03c4\u03bf\u03c2 \u03bb\u03bf\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc\u03c2, \u03c0\u03b1\u03b3\u03af\u03c9\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u03a0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ad\u03c2 \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u03a0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ad\u03c2 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u039d\u03a0\u0394\u0394 \u03ba\u03b1\u03b9 \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03b5\u03c2 \u0395\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u0395\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03cc \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u03a0\u03c1\u03bf\u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ad\u03c2 \u03c3\u03b5 \u03c0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ad\u03c2"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u03a0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ad\u03c2 -  \u0395\u03b3\u03b3\u03c5\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b5\u03b9\u03b4\u03ce\u03bd \u03c3\u03c5\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03af\u03b1\u03c2"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u03a0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ad\u03c2 \u03b1\u03bd\u03c4\u03af\u03b8\u03b5\u03c4\u03bf\u03c2 \u03bb\u03bf\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc\u03c2, \u03b5\u03b9\u03b4\u03ce\u03bd \u03c3\u03c5\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03af\u03b1\u03c2"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u03a0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ad\u03c2 - \u03a0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b5\u03b3\u03b3\u03c5\u03ae\u03c3\u03b5\u03b9\u03c2"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u03a4\u03c1\u03af\u03c4\u03bf\u03b9 \u03bb\u03bf\u03b3/\u03c3\u03bc\u03bf\u03af \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd \u03b5\u03bc\u03c0\u03bf\u03c1\u03b5\u03c5\u03bc\u03ac\u03c4\u03c9\u03bd \u03b3\u03b9\u03b1 \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc \u03c4\u03bf\u03c5\u03c2 "
+       }
+      ], 
+      "name": "\u03a0\u03a1\u039f\u039c\u0397\u0398\u0395\u03a5\u03a4\u0395\u03a3"
+     }, 
+     {
+      "account_type": "Payable", 
+      "children": [
+       {
+        "account_type": "Payable", 
+        "name": "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b7\u03c2 \u03b1\u03bd\u03b5\u03b3\u03b5\u03b9\u03c1\u03cc\u03bc\u03b5\u03bd\u03c9\u03bd \u03bf\u03b9\u03ba\u03bf\u03b4\u03bf\u03bc\u03ce\u03bd \u03c5\u03c0\u03cc \u03b4\u03b9\u03b1\u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u0395\u03ba\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c0\u03af \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03c5\u03c0\u03cc \u03b4\u03b9\u03b1\u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03c3\u03bc\u03cc"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u0391\u03b3\u03bf\u03c1\u03ad\u03c2 \u03c5\u03c0\u03cc \u03c4\u03b1\u03ba\u03c4\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u0388\u03be\u03bf\u03b4\u03b1 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03b4\u03b5\u03b4\u03bf\u03c5\u03bb\u03b5\u03c5\u03bc\u03ad\u03bd\u03b1 (\u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b1)"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b5\u03c0\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd"
+       }
+      ], 
+      "name": "\u039c\u0395\u03a4\u0391\u0392\u0391\u03a4\u0399\u039a\u039f\u0399 \u039b\u039f\u0393\u0391\u03a1\u0399\u0391\u03a3\u039c\u039f\u0399 \u03a0\u0391\u0398\u0397\u03a4\u0399\u039a\u039f\u03a5"
+     }, 
+     {
+      "account_type": "Payable", 
+      "children": [
+       {
+        "account_type": "Payable", 
+        "name": "\u039a\u03c1\u03b1\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 & \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03ba\u03b1\u03b8\u03b7\u03c3\u03c4\u03b5\u03c1\u03bf\u03cd\u03bc\u03b5\u03bd\u03b5\u03c2 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u0395\u03c0\u03b9\u03ba\u03bf\u03c5\u03c1\u03b9\u03ba\u03ac \u03a4\u03b1\u03bc\u03b5\u03af\u03b1"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u0395\u03c1\u03b3\u03b1\u03c4\u03b9\u03ba\u03ae \u0395\u03c3\u03c4\u03af\u03b1"
+       }, 
+       {
+        "account_type": "Payable", 
+        "children": [
+         {
+          "account_type": "Payable", 
+          "name": "\u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc\u03c2 \u03c4\u03c1\u03ad\u03c7\u03bf\u03c5\u03c3\u03b1\u03c2 \u03ba\u03af\u03bd\u03b7\u03c3\u03b7\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd \u03b1\u03bd\u03b5\u03b3\u03b5\u03b9\u03c1\u03cc\u03bc\u03b5\u03bd\u03c9\u03bd \u03bf\u03b9\u03ba\u03bf\u03b4\u03bf\u03bc\u03ce\u03bd"
+         }, 
+         {
+          "account_type": "Payable", 
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+         }, 
+         {
+          "account_type": "Payable", 
+          "name": "\u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc\u03c2 \u03c4\u03c1\u03ad\u03c7\u03bf\u03c5\u03c3\u03b1\u03c2 \u03ba\u03af\u03bd\u03b7\u03c3\u03b7\u03c2"
+         }, 
+         {
+          "account_type": "Payable", 
+          "name": "\u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc\u03c2 \u03b4\u03cc\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b8\u03c5\u03c3\u03c4\u03b5\u03c1\u03bf\u03cd\u03bc\u03b5\u03bd\u03c9\u03bd \u03ba\u03c1\u03b1\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd"
+         }
+        ], 
+        "name": "\u038a\u03b4\u03c1\u03c5\u03bc\u03b1 \u039a\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ba\u03ce\u03bd \u0391\u03c3\u03c6\u03b1\u03bb\u03af\u03c3\u03b5\u03c9\u03bd (\u0399\u039a\u0391)"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u039b\u03bf\u03b9\u03c0\u03ac \u03a4\u03b1\u03bc\u03b5\u03af\u03b1 \u03ba\u03cd\u03c1\u03b9\u03b1\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2"
+       }
+      ], 
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+     }, 
+     {
+      "account_type": "Payable", 
+      "children": [
+       {
+        "account_type": "Payable", 
+        "name": "\u03a6\u03cc\u03c1\u03bf\u03b9 - \u03a4\u03ad\u03bb\u03b7 \u03c0\u03c1\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u0391\u03b3\u03b3\u03b5\u03bb\u03b9\u03cc\u03c3\u03b7\u03bc\u03bf \u03c5\u03c0\u03ad\u03c1 \u03a4.\u03a3\u03a0.\u0395\u0391\u0398."
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u03a6\u03cc\u03c1\u03bf\u03b9 - \u03a4\u03ad\u03bb\u03b7 \u03ba\u03c5\u03ba\u03bb\u03bf\u03c6\u03bf\u03c1\u03af\u03b1\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd"
+       }, 
+       {
+        "account_type": "Payable", 
+        "children": [
+         {
+          "account_type": "Payable", 
+          "name": "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03bf \u03ba\u03b1\u03b9 \u039f\u0393\u0391 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b1\u03bc\u03bf\u03b9\u03b2\u03ce\u03bd \u03c4\u03c1\u03af\u03c4\u03c9\u03bd"
+         }, 
+         {
+          "account_type": "Payable", 
+          "name": "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03bf \u03ba\u03b1\u03b9 \u039f\u0393\u0391 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ce\u03bd \u03b5\u03bb\u03b5\u03c5\u03b8\u03ad\u03c1\u03c9\u03bd \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ce\u03bd"
+         }, 
+         {
+          "account_type": "Payable", 
+          "name": "\u03a6\u03cc\u03c1\u03bf\u03c2 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ce\u03bd \u03b5\u03bb\u03b5\u03c5\u03b8\u03ad\u03c1\u03c9\u03bd \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ce\u03bd"
+         }
+        ], 
+        "name": "\u03a6\u03cc\u03c1\u03bf\u03b9 - \u03a4\u03ad\u03bb\u03b7 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ce\u03bd \u03c4\u03c1\u03af\u03c4\u03c9\u03bd "
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u03a6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03ad\u03c9\u03bd \u03ba\u03b5\u03c1\u03b4\u03ce\u03bd"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u03a6\u03cc\u03c1\u03bf\u03b9 - \u03a4\u03ad\u03bb\u03b7 \u03c4\u03b9\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03ce\u03bd \u03b1\u03b3\u03bf\u03c1\u03ac\u03c2"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u0395\u03b9\u03b4\u03b9\u03ba\u03cc\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03ba\u03b1\u03c4\u03b1\u03bd\u03ac\u03bb\u03c9\u03c3\u03b7\u03c2"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u03a6\u03cc\u03c1\u03bf\u03c2 \u03a0\u03c1\u03bf\u03c3\u03c4\u03b9\u03b8\u03ad\u03bc\u03b5\u03bd\u03b7\u03c2 \u0391\u03be\u03af\u03b1\u03c2"
+       }, 
+       {
+        "account_type": "Payable", 
+        "children": [
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+          "account_type": "Payable", 
+          "name": "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03bf \u03ba\u03b1\u03b9 \u039f\u0393\u0391 \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03b9\u03ce\u03c3\u03b5\u03c9\u03bd \u03b1\u03c0\u03bf\u03bb\u03c5\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd"
+         }, 
+         {
+          "account_type": "Payable", 
+          "name": "\u03a6\u03cc\u03c1\u03bf\u03c2 \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03b9\u03ce\u03c3\u03b5\u03c9\u03bd \u03b1\u03c0\u03bf\u03bb\u03c5\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd"
+         }, 
+         {
+          "account_type": "Payable", 
+          "name": "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03bf \u03ba\u03b1\u03b9 \u039f\u0393\u0391 \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03ce\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd"
+         }, 
+         {
+          "account_type": "Payable", 
+          "name": "\u03a6\u03cc\u03c1\u03bf\u03c2 \u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03ce\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd"
+         }
+        ], 
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+       }, 
+       {
+        "account_type": "Payable", 
+        "children": [
+         {
+          "account_type": "Payable", 
+          "name": "\u03a6\u03cc\u03c1\u03bf\u03b9 - \u03a4\u03ad\u03bb\u03b7 \u03b1\u03bd\u03b1\u03b3\u03b5\u03b9\u03c1\u03cc\u03bc\u03b5\u03bd\u03c9\u03bd \u03bf\u03b9\u03ba\u03bf\u03b4\u03bf\u03bc\u03ce\u03bd "
+         }, 
+         {
+          "account_type": "Payable", 
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+         }, 
+         {
+          "account_type": "Payable", 
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+         }, 
+         {
+          "account_type": "Payable", 
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+         }, 
+         {
+          "account_type": "Payable", 
+          "name": "\u03a4\u03ad\u03bb\u03b7 \u03cd\u03b4\u03c1\u03b5\u03c5\u03c3\u03b7\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd\u03b1\u03c0\u03cc \u03bf\u03b9\u03ba\u03bf\u03b4\u03bf\u03bc\u03ad\u03c2"
+         }, 
+         {
+          "account_type": "Payable", 
+          "name": "\u03a6\u03cc\u03c1\u03bf\u03b9 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03af\u03b1\u03c2"
+         }, 
+         {
+          "account_type": "Payable", 
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+         }, 
+         {
+          "account_type": "Payable", 
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+         }, 
+         {
+          "account_type": "Payable", 
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+         }, 
+         {
+          "account_type": "Payable", 
+          "name": "\u03a6\u03cc\u03c1\u03bf\u03c2 \u03c4\u03cc\u03ba\u03c9\u03bd"
+         }, 
+         {
+          "account_type": "Payable", 
+          "name": "\u03a6\u03cc\u03c1\u03bf\u03c2 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ce\u03bd \u03b5\u03c1\u03b3\u03bf\u03bb\u03ac\u03b2\u03c9\u03bd"
+         }, 
+         {
+          "account_type": "Payable", 
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+         }, 
+         {
+          "account_type": "Payable", 
+          "name": "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03bf \u03ba\u03b1\u03b9 \u039f\u0393\u0391 \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd"
+         }
+        ], 
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+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u039b\u03bf\u03b3/\u03c3\u03bc\u03cc\u03c2 \u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7\u03c2 \u03c6\u03cc\u03c1\u03c9\u03bd-\u03c4\u03b5\u03bb\u03ce\u03bd \u03b5\u03c4\u03ae\u03c3\u03b9\u03b1\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2"
+       }
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+     }, 
+     {
+      "account_type": "Payable", 
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+       {
+        "account_type": "Payable", 
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+       }, 
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+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u039c\u03b5\u03c4\u03b1\u03b2\u03b1\u03c4\u03b9\u03ba\u03bf\u03af \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03af \u03c0\u03b1\u03b8\u03b7\u03c4\u03b9\u03ba\u03bf\u03cd"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u0393\u03c1\u03b1\u03bc\u03bc\u03ac\u03c4\u03b9\u03b1 \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03b1"
+       }, 
+       {
+        "account_type": "Payable", 
+        "name": "\u03a0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ad\u03c2"
+       }, 
+       {
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+       }, 
+       {
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+       }, 
+       {
+        "account_type": "Payable", 
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+     }, 
+     {
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+   }, 
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+       }, 
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+     }, 
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+       }, 
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+       }, 
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+         }, 
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+       }, 
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+         }, 
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+        "name": "\u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03af \u03b5\u03bd\u03b5\u03c1\u03b3\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7\u03c2 \u03b5\u03b3\u03b3\u03c5\u03ae\u03c3\u03b5\u03c9\u03bd \u03c0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ce\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7. (Guarantie)"
+       }, 
+       {
+        "account_type": "Receivable", 
+        "children": [
+         {
+          "account_type": "Receivable", 
+          "name": "\u0394\u03b1\u03c3\u03bc\u03bf\u03af \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03bf\u03af \u03c6\u03cc\u03c1\u03bf\u03b9 \u03b5\u03b9\u03c3\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03b5\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ae"
+         }, 
+         {
+          "account_type": "Receivable", 
+          "name": "\u0391\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc \u03b5\u03b9\u03b4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c7\u03bf\u03c1\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2"
+         }
+        ], 
+        "name": "\u0395\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03cc \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf - \u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2"
+       }, 
+       {
+        "account_type": "Receivable", 
+        "name": "\u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03af \u03b4\u03b5\u03c3\u03bc\u03b5\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd (BLOQUE) \u03ba\u03b1\u03c4\u03b1\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7"
+       }, 
+       {
+        "account_type": "Receivable", 
+        "name": "\u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03af \u03b5\u03bd\u03b5\u03c1\u03b3\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7\u03c2 \u03b5\u03b3\u03b3\u03c5\u03ae\u03c3\u03b5\u03c9\u03bd \u03c0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ce\u03bd \u03c3\u03b5 \u039e.\u039d. (Guarantie)"
+       }, 
+       {
+        "account_type": "Receivable", 
+        "name": "\u0392\u03c1\u03b1\u03c7/\u03c3\u03bc\u03b5\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03c4\u03ac \u03c3\u03c5\u03b3\u03b3\u03b5\u03bd\u03ce\u03bd (\u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03c9\u03bd) \u03b5\u03c0\u03b9\u03c7/\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7."
+       }, 
+       {
+        "account_type": "Receivable", 
+        "name": "\u0394\u03bf\u03c3\u03bf\u03bb\u03b7\u03c0\u03c4\u03b9\u03ba\u03bf\u03af \u03bb\u03bf\u03b3/\u03c3\u03bc\u03bf\u03af "
+       }, 
+       {
+        "account_type": "Receivable", 
+        "children": [
+         {
+          "account_type": "Receivable", 
+          "name": "\u03a0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03bc\u03ad\u03bd\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03c0\u03cc \u03c4\u03cc\u03ba\u03bf\u03c5\u03c2"
+         }, 
+         {
+          "account_type": "Receivable", 
+          "name": "\u03a0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03bc\u03ad\u03bd\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03c0\u03cc \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03c3\u03b5 \u0395\u03a0\u0395, \u039f\u0395 \u03ba\u03b1\u03b9 \u0395\u0395 \u03ba\u03b1\u03b9 \u03ba\u03bf\u03b9\u03bd\u03bf\u03c0\u03c1\u03b1\u03be\u03af\u03b5\u03c2 \u03b5\u03ba\u03c4\u03ad\u03bb\u03b5\u03c3\u03b7\u03c2 \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd \u03b7\u03bc\u03b5\u03b4\u03b1\u03c0\u03ae\u03c2"
+         }, 
+         {
+          "account_type": "Receivable", 
+          "name": "\u03a0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03bc\u03ad\u03bd\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03c0\u03cc \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03c3\u03b5 \u0395\u03a0\u0395 \u03b1\u03bb\u03bb\u03bf\u03b4\u03b1\u03c0\u03ae\u03c2"
+         }, 
+         {
+          "account_type": "Receivable", 
+          "name": "\u03a0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03bc\u03ad\u03bd\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03c0\u03cc \u03bc\u03b5\u03c1\u03af\u03b4\u03b9\u03b1 \u03b1\u03bc\u03bf\u03b9\u03b2\u03b1\u03af\u03c9\u03bd \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd"
+         }, 
+         {
+          "account_type": "Receivable", 
+          "name": "\u03a0\u03c1\u03bf\u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2"
+         }, 
+         {
+          "account_type": "Receivable", 
+          "name": "\u03a0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03bc\u03ad\u03bd\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03c0\u03cc \u03bc\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd  \u03bc\u03b7  \u03b5\u03b9\u03c3\u03b1\u03b3\u03bc\u03ad\u03bd\u03c9\u03bd \u03c3\u03c4\u03bf \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf"
+         }, 
+         {
+          "account_type": "Receivable", 
+          "name": "\u03a0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03bc\u03ad\u03bd\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03c0\u03cc \u03bc\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03b1\u03bb\u03bb\u03bf\u03b4\u03b1\u03c0\u03ae\u03c2"
+         }, 
+         {
+          "account_type": "Receivable", 
+          "name": "\u03a0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03bc\u03ad\u03bd\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03c0\u03cc \u03bc\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03b5\u03b9\u03c3\u03b1\u03b3\u03bc\u03ad\u03bd\u03c9\u03bd \u03c3\u03c4\u03bf \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf"
+         }, 
+         {
+          "account_type": "Receivable", 
+          "name": "\u03a0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03bc\u03ad\u03bd\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03c0\u03cc \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03c4\u03bf \u0395\u03bb\u03bb.\u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf"
+         }, 
+         {
+          "account_type": "Receivable", 
+          "name": "\u03a3\u03c5\u03bc\u03c8\u03b7\u03c6\u03b9\u03c3\u03c4\u03ad\u03bf\u03c2 \u03c3\u03c4\u03b7\u03bd \u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b7 \u03c7\u03c1\u03ae\u03c3\u03b7 \u03a6.\u03a0.\u0391."
+         }, 
+         {
+          "account_type": "Receivable", 
+          "name": "\u039b\u03bf\u03b9\u03c0\u03bf\u03af \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c6\u03cc\u03c1\u03bf\u03b9 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2"
+         }
+        ], 
+        "name": "\u0395\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03cc \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf - \u03a0\u03c1\u03bf\u03ba\u03b1\u03c4\u03b1\u03b2\u03bb\u03b7\u03bc\u03ad\u03bd\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03b7\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c6\u03cc\u03c1\u03bf\u03b9"
+       }, 
+       {
+        "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", 
+        "name": "\u0394\u03bf\u03c3\u03bf\u03bb\u03b7\u03c0\u03c4\u03b9\u03ba\u03bf\u03af \u03bb\u03bf\u03b3/\u03c3\u03bc\u03bf\u03af \u03b9\u03b4\u03c1\u03c5\u03c4\u03ce\u03bd \u0391\u0395 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03bb\u03ce\u03bd \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03bf\u03cd \u03c3\u03c5\u03bc\u03b2\u03bf\u03c5\u03bb\u03af\u03bf\u03c5"
+       }, 
+       {
+        "account_type": "Receivable", 
+        "name": "\u03a0\u03c1\u03bf\u03bc\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1"
+       }, 
+       {
+        "account_type": "Receivable", 
+        "name": "\u0394\u03bf\u03c3\u03bf\u03bb\u03b7\u03c0\u03c4\u03b9\u03ba\u03bf\u03af \u03bb\u03bf\u03b3/\u03c3\u03bc\u03bf\u03af \u03b5\u03c4\u03b1\u03af\u03c1\u03c9\u03bd"
+       }, 
+       {
+        "account_type": "Receivable", 
+        "name": "\u039f\u03c6\u03b5\u03b9\u03bb\u03cc\u03bc\u03b5\u03bd\u03bf \u03ba\u03b5\u03c6\u03ac\u03bb\u03b1\u03b9\u03bf"
+       }, 
+       {
+        "account_type": "Receivable", 
+        "name": "\u0394\u03cc\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b5\u03c4\u03bf\u03c7\u03b9\u03ba\u03bf\u03cd \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03bf\u03c5 \u03c3\u03b5 \u03ba\u03b1\u03b8\u03c5\u03c3\u03c4\u03ad\u03c1\u03b7\u03c3\u03b7"
+       }, 
+       {
+        "account_type": "Receivable", 
+        "name": "\u0394\u03ac\u03bd\u03b5\u03b9\u03b1 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd"
+       }, 
+       {
+        "account_type": "Receivable", 
+        "name": "\u039c\u03ad\u03c4\u03bf\u03c7\u03bf\u03b9 (\u03ae \u03ad\u03c4\u03b1\u03b9\u03c1\u03bf\u03b9) \u03bb\u03bf\u03b3/\u03c3\u03bc\u03cc\u03c2 \u03ba\u03ac\u03bb\u03c5\u03c8\u03b7\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03bf\u03c5"
+       }, 
+       {
+        "account_type": "Receivable", 
+        "name": "\u03a0\u03c1\u03bf\u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ad\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd"
+       }, 
+       {
+        "account_type": "Receivable", 
+        "name": "\u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b4\u03b9\u03b5\u03c5\u03ba\u03bf\u03bb\u03cd\u03bd\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd"
+       }, 
+       {
+        "account_type": "Receivable", 
+        "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 \u039e.\u039d."
+       }, 
+       {
+        "account_type": "Receivable", 
+        "name": "\u0392\u03c1\u03b1\u03c7\u03c5\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03c4\u03ac \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03b9\u03ba\u03bf\u03cd \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03ad\u03c1\u03bf\u03bd\u03c4\u03bf\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7"
+       }, 
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+          "name": "\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c5\u03c0\u03bf\u03c4\u03b9\u03bc\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03c3\u03b5 \u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2"
+         }
+        ], 
+        "name": "\u03a3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03c3\u03b5 \u03c3\u03c5\u03b3\u03b3\u03b5\u03bd\u03b5\u03af\u03c2 (\u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03b5\u03c2) \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2"
+       }, 
+       {
+        "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 \u03ba\u03b1\u03c4\u03ac \u03c3\u03c5\u03b3\u03b3\u03b5\u03bd\u03ce\u03bd \u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03c9\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u039e.\u039d."
+       }, 
+       {
+        "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 \u03ba\u03b1\u03c4\u03ac \u03c3\u03c5\u03b3\u03b3\u03b5\u03bd\u03ce\u03bd \u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03c9\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7"
+       }, 
+       {
+        "name": "\u039c\u03b7 \u03b4\u03b5\u03b4\u03bf\u03c5\u03bb\u03b5\u03c5\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c4\u03cc\u03ba\u03bf\u03b9 \u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03af\u03c9\u03bd \u03b5\u03b9\u03c3\u03c0\u03c1\u03b1\u03ba\u03c4\u03ad\u03c9\u03bd \u03bc\u03b1\u03ba\u03c1/\u03c3\u03bc\u03b1 \u03c3\u03b5 \u03b4\u03c1\u03c7"
+       }, 
+       {
+        "name": "\u0393\u03c1\u03b1\u03bc\u03bc\u03ac\u03c4\u03b9\u03b1 \u03b5\u03b9\u03c3\u03c0\u03c1\u03b1\u03ba\u03c4\u03ad\u03b1 \u03bc\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b1 \u03c3\u03b5 \u039e.\u039d."
+       }, 
+       {
+        "name": "\u03a4\u03af\u03c4\u03bb\u03bf\u03b9 \u03bc\u03b5 \u03c7\u03b1\u03c1\u03b1\u03ba\u03c4\u03ae\u03c1\u03b1 \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u039e.\u039d."
+       }, 
+       {
+        "name": "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03bc\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u039e.\u039d."
+       }, 
+       {
+        "name": "\u03a4\u03af\u03c4\u03bb\u03bf\u03b9 \u03bc\u03b5 \u03c7\u03b1\u03c1\u03b1\u03ba\u03c4\u03ae\u03c1\u03b1 \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7"
+       }, 
+       {
+        "name": "\u039f\u03c6\u03b5\u03b9\u03bb\u03cc\u03bc\u03b5\u03bd\u03bf \u03ba\u03b5\u03c6\u03ac\u03bb\u03b1\u03b9\u03bf"
+       }, 
+       {
+        "name": "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03bc\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u03b4\u03c1\u03c7 "
+       }, 
+       {
+        "name": "\u039c\u03b7 \u03b4\u03b5\u03b4\u03bf\u03c5\u03bb\u03b5\u03c5\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c4\u03cc\u03ba\u03bf\u03b9 \u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03af\u03c9\u03bd \u03b5\u03b9\u03c3\u03c0\u03c1\u03b1\u03ba\u03c4\u03ad\u03c9\u03bd \u03bc\u03b1\u03ba\u03c1/\u03c3\u03bc\u03b1 \u03c3\u03b5 \u039e.\u039d."
+       }, 
+       {
+        "name": "\u0394\u03bf\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b5\u03b3\u03b3\u03c5\u03ae\u03c3\u03b5\u03b9\u03c2"
+       }
+      ], 
+      "name": "\u03a3\u03a5\u039c\u039c\u0395\u03a4\u039f\u03a7\u0395\u03a3 \u039a\u0391\u0399 \u039b\u039f\u0399\u03a0\u0395\u03a3 \u039c\u0391\u039a\u03a1\u039f\u03a0\u03a1\u039f\u0398\u0395\u03a3\u039c\u0395\u03a3 \u0391\u03a0\u0391\u0399\u03a4\u0397\u03a3\u0395\u0399\u03a3"
+     }, 
+     {
+      "children": [
+       {
+        "name": "\u0394\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03be\u03cc\u03c6\u03bb\u03b7\u03c3\u03b7\u03c2 \u03bf\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03ce\u03bd"
+       }, 
+       {
+        "name": "\u0388\u03be\u03bf\u03b4\u03b1 \u03b1\u03bd\u03b1\u03b4\u03b9\u03bf\u03c1\u03b3\u03ac\u03bd\u03c9\u03c3\u03b7\u03c2"
+       }, 
+       {
+        "name": "\u039b\u03bf\u03b9\u03c0\u03ac \u03ad\u03be\u03bf\u03b4\u03b1 \u03c0\u03bf\u03bb\u03c5\u03b5\u03c4\u03bf\u03cd\u03c2 \u03b1\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b7\u03c2"
+       }, 
+       {
+        "name": "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c0\u03b1\u03c1\u03b1\u03c7\u03c9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2"
+       }, 
+       {
+        "name": "\u0394\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1 (\u03c0\u03b1\u03c1\u03b1\u03c7\u03c9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03bb\u03c0) \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b5\u03b9\u03c2 \u03bf\u03c1\u03c5\u03c7\u03b5\u03af\u03c9\u03bd-\u03bc\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03af\u03c9\u03bd-\u03bb\u03b1\u03c4\u03bf\u03bc\u03b5\u03af\u03c9\u03bd"
+       }, 
+       {
+        "children": [
+         {
+          "name": "\u03a3\u03ae\u03bc\u03b1\u03c4\u03b1"
+         }, 
+         {
+          "name": "\u039c\u03ad\u03b8\u03bf\u03b4\u03bf\u03b9"
+         }, 
+         {
+          "name": "\u0394\u03b9\u03c0\u03bb\u03ce\u03bc\u03b1\u03c4\u03b1 \u03b5\u03c5\u03c1\u03b5\u03c3\u03b9\u03c4\u03b5\u03c7\u03bd\u03af\u03b1\u03c2"
+         }, 
+         {
+          "name": "\u0386\u03b4\u03b5\u03b9\u03b5\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2 (LICENCES)"
+         }, 
+         {
+          "name": "\u03a0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1 (KNOW HOW)"
+         }, 
+         {
+          "name": "\u03a3\u03c7\u03ad\u03b4\u03b9\u03b1"
+         }
+        ], 
+        "name": "\u0394\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1 \u03b2\u03b9\u03bf\u03bc\u03b7\u03c7\u03b1\u03bd\u03b9\u03ba\u03ae\u03c2 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c3\u03af\u03b1\u03c2"
+       }, 
+       {
+        "name": "\u03a5\u03c0\u03b5\u03c1\u03b1\u03be\u03af\u03b1 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2 (GOOD WILL)"
+       }, 
+       {
+        "name": "\u039b\u03bf\u03b9\u03c0\u03ac \u03b4\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1"
+       }, 
+       {
+        "name": "\u0394\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03b5\u03bd\u03c3\u03ce\u03bc\u03b1\u03c4\u03c9\u03bd \u03c0\u03b1\u03b3\u03af\u03c9\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd"
+       }, 
+       {
+        "name": "\u0388\u03be\u03bf\u03b4\u03b1 \u03ba\u03c4\u03ae\u03c3\u03b7\u03c2 \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03c9\u03bd"
+       }, 
+       {
+        "name": "\u03a3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 \u03b1\u03c0\u03cc \u03c0\u03b9\u03c3\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03b4\u03ac\u03bd\u03b5\u03b9\u03b1 \u03b3\u03b9\u03b1 \u03ba\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03ac\u03b3\u03b9\u03c9\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd"
+       }, 
+       {
+        "name": "\u0388\u03be\u03bf\u03b4\u03b1 \u03af\u03b4\u03c1\u03c5\u03c3\u03b7\u03c2 \u03c0\u03c1\u03ce\u03c4\u03b7\u03c2 \u03b5\u03b3\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7\u03c2"
+       }, 
+       {
+        "name": "\u0388\u03be\u03bf\u03b4\u03b1 \u03b5\u03c1\u03b5\u03c5\u03bd\u03ce\u03bd \u03bf\u03c1\u03c5\u03c7\u03b5\u03af\u03c9\u03bd - \u03bc\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03af\u03c9\u03bd - \u03bb\u03b1\u03c4\u03bf\u03bc\u03b5\u03af\u03c9\u03bd"
+       }, 
+       {
+        "name": "\u0388\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b5\u03c1\u03b5\u03c5\u03bd\u03ce\u03bd "
+       }, 
+       {
+        "name": "\u0388\u03be\u03bf\u03b4\u03b1 \u03b1\u03cd\u03be\u03b7\u03c3\u03b7\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7\u03c2 \u03bf\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03b1\u03ba\u03ce\u03bd \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd"
+       }, 
+       {
+        "name": "\u03a0\u03c1\u03bf\u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ad\u03c2 \u03ba\u03c4\u03ae\u03c3\u03b7\u03c2 \u03b1\u03c3\u03ce\u03bc\u03b1\u03c4\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b5\u03c9\u03bd"
+       }, 
+       {
+        "children": [
+         {
+          "name": "\u0391\u03c0\u03bf\u03c3\u03b2.\u03b4\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1 (\u03c0\u03b1\u03c1\u03b1\u03c7\u03c9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2) \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2 \u03bf\u03c1\u03c5\u03c7\u03b5\u03af\u03c9\u03bd, \u03bc\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03af\u03c9\u03bd,\u03bb\u03b1\u03c4\u03bf\u03bc\u03b5\u03af\u03c9\u03bd "
+         }, 
+         {
+          "name": "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b1 \u03b4\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1 \u03b2\u03b9\u03bf\u03bc\u03b7\u03c7\u03b1\u03bd\u03b9\u03ba\u03ae\u03c2 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c3\u03af\u03b1\u03c2"
+         }, 
+         {
+          "name": "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b7 \u03c5\u03c0\u03b5\u03c1\u03b1\u03be\u03af\u03b1 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2"
+         }
+        ], 
+        "name": "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b1\u03c3\u03ce\u03bc\u03b1\u03c4\u03b5\u03c2 \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03c0\u03bf\u03c3\u03b2.\u03ad\u03be\u03bf\u03b4\u03b1 \u03c0\u03bf\u03bb\u03c5\u03b5\u03c4\u03bf\u03cd\u03c2 \u03b1\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b5\u03b9\u03c2"
+       }, 
+       {
+        "name": "\u0388\u03be\u03bf\u03b4\u03b1 \u03bc\u03b5\u03c4\u03b5\u03b3\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03c2"
+       }, 
+       {
+        "name": "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd \u03ba\u03b1\u03c4\u03b1\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c0\u03b5\u03c1\u03b9\u03cc\u03b4\u03bf\u03c5"
+       }
+      ], 
+      "name": "\u0391\u03a3\u03a9\u039c\u0391\u03a4\u0395\u03a3 \u0391\u039a\u0399\u039d\u0397\u03a4\u039f\u03a0\u039f\u0399\u0397\u03a3\u0395\u0399\u03a3 \u039a\u0391\u0399 \u0395\u039e\u039f\u0394\u0391 \u03a0\u039f\u039b\u03a5\u0395\u03a4\u039f\u03a5\u03a3 \u0391\u03a0\u039f\u03a3\u0392\u0395\u03a3\u0395\u0399\u03a3"
+     }, 
+     {
+      "children": [
+       {
+        "name": "\u03a0\u03c1\u03bf\u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ad\u03c2 \u03ba\u03c4\u03ae\u03c3\u03b7\u03c2 \u03c0\u03b1\u03b3\u03af\u03c9\u03bd"
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+       }, 
+       {
+        "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 ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Desvalorizaci\u00f3n ...- Inversiones inmobiliarias / edificaciones, edificaciones, costo de adquisici\u00f3n o construcci\u00f3n ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Desvalorizaci\u00f3n ...- Inversiones inmobiliarias / edificaciones ", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Desvalorizaci\u00f3n de activo inmovilizado - Inversiones inmobiliarias  ", 
-        "root_type": "None"
+        "name": "Capital adicional - Primas (descuento) de acciones  ", 
+        "report_type": "Balance Sheet"
        }
       ], 
-      "name": "Desvalorizaci\u00f3n de activo inmovilizado ", 
-      "root_type": "None"
-     }, 
-     {
-      "name": "PATRIMONIO"
+      "name": "Capital adicional "
      }, 
      {
       "children": [
        {
         "children": [
          {
-          "name": "Pasivo diferido - Ingresos diferidos / Categoria de productos 01", 
-          "root_type": "Liability"
-         }
-        ], 
-        "name": "Pasivo diferido - Ingresos diferidos ", 
-        "root_type": "None"
-       }, 
-       {
-        "name": "Pasivo diferido - Subsidios recibidos diferidos ", 
-        "root_type": "Liability"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Pasivo diferido - Costos diferidos / Categoria de productos 01", 
-          "root_type": "Liability"
-         }
-        ], 
-        "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"
-         }
-        ], 
-        "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"
-         }
-        ], 
-        "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": [
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ gerentes", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ directores", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ diversas", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ accionistas (o socios) ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ personal", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar al personal, a los accionistas (socios), directores y gerentes", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, relacionadas / facturas, boletas y otros comprobantes por cobrar ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, relacionadas / letras por cobrar ", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - ** Cuentas por cobrar comerciales, relacionadas ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / otras cuentas por cobrar diversas ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / intereses, regal\u00edas y dividendos ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / dep\u00f3sitos otorgados en garant\u00eda ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, relacionadas / pr\u00e9stamos ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / venta de activos inmovilizados ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / activos por instrumentos financieros", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, relacionadas", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / dep\u00f3sitos otorgados en garant\u00eda", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / reclamaciones a terceros", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / intereses, r\u00e9galias y dividendos", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / activos por instrumentos financieros", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / otras cuentas por cobrar diversas", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / pr\u00e9stamos", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / venta de activo inmovilizado", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros  ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, terceros / letras por cobrar ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, terceros / facturas, boletas y otros comprobantes por cobrar ", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar comerciales, terceros ", 
-        "root_type": "None"
-       }
-      ], 
-      "name": "Estimaci\u00f3n de cuentas de cobranza dudosa", 
-      "root_type": "None"
-     }, 
-     {
-      "children": [
-       {
-        "children": [
-         {
-          "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Agotamiento acumulado / agotamiento de reservas de recursos extra\u00edbles ", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Depreciaci\u00f3n, amortizaci\u00f3n y agotamiento acumulados - Agotamiento acumulado  ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Depreciaci\u00f3n, ...- Amortizaci\u00f3n acumulada / intangibles, costos de financiaci\u00f3n, costos de exploraci\u00f3n y desarrollo ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costos de financiaci\u00f3n  ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, f\u00f3rmulas, dise\u00f1os y prototipos ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, patentes y propiedad industrial", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, programas de computadora (software)", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, otros activos intangibles ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, concesiones, licencias y otros derechos ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, programas de computadora (software)", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, concesiones, licencias y otros derechos ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, patentes y propiedad industrial", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, costos de exploraci\u00f3n y desarrollo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, otros activos intangibles ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, f\u00f3rmulas, dise\u00f1os y prototipos ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo ", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Depreciaci\u00f3n, amortizaci\u00f3n y agotamiento acumulados - Amortizaci\u00f3n acumulada ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n ../ activos biol\u00f3gicos en producci\u00f3n,costo de financiacion, activos biol\u00f3gicos de origen vegetal ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n ../ activos biol\u00f3gicos en producci\u00f3n, costo de financiaci\u00f3n, activos biol\u00f3gicos de origen animal ", 
-            "root_type": "Asset"
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-            "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"
+         }, 
+         {
+          "children": [
+           {
+            "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ equipo de transporte, costo", 
+            "report_type": "Balance Sheet"
+           }, 
+           {
+            "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ equipo de transporte, revaluaci\u00f3n ", 
+            "report_type": "Balance Sheet"
+           }
+          ], 
+          "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ equipo de transporte "
+         }
+        ], 
+        "name": "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, inmuebles, maquinaria y equipo"
+       }, 
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+        "children": [
+         {
+          "children": [
+           {
+            "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, otros activos intangibles, costo", 
+            "report_type": "Balance Sheet"
+           }, 
+           {
+            "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, otros activos intangibles, revaluaci\u00f3n", 
+            "report_type": "Balance Sheet"
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+         }, 
+         {
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+            "name": "Activos no corrientes mantenidos ...- Amortizaci\u00f3n acumulada, intangibles, concesiones, licencias y derechos, revaluaci\u00f3n ", 
+            "report_type": "Balance Sheet"
+           }, 
+           {
+            "name": "Activos no corrientes mantenidos ...- Amortizaci\u00f3n acumulada, intangibles, concesiones, licencias y derechos, costo ", 
+            "report_type": "Balance Sheet"
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+          "name": "Activos no corrientes mantenidos para la venta - Amortizaci\u00f3n acumulada, intangibles, concesiones, licencias y derechos "
+         }, 
+         {
+          "children": [
+           {
+            "name": "Activos no corrientes mantenidos ...- Amortizaci\u00f3n acumulada, intangibles, patentes y propiedad industrial, revaluaci\u00f3n", 
+            "report_type": "Balance Sheet"
+           }, 
+           {
+            "name": "Activos no corrientes mantenidos ...- Amortizaci\u00f3n acumulada, intangibles, patentes y propiedad industrial, costo ", 
+            "report_type": "Balance Sheet"
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+          ], 
+          "name": "Activos no corrientes mantenidos para la venta - Amortizaci\u00f3n acumulada, intangibles, patentes y propiedad industrial  "
+         }, 
+         {
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+            "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, programas de computadora (software), costo", 
+            "report_type": "Balance Sheet"
+           }, 
+           {
+            "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, programas de computadora (software), revaluaci\u00f3n", 
+            "report_type": "Balance Sheet"
+           }
+          ], 
+          "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, programas de computadora (software)"
+         }, 
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+            "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, costos de exploraci\u00f3n y desarrollo, costo", 
+            "report_type": "Balance Sheet"
+           }, 
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+            "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, costos de exploraci\u00f3n y desarrollo, revaluaci\u00f3n", 
+            "report_type": "Balance Sheet"
+           }
+          ], 
+          "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, costos de exploraci\u00f3n y desarrollo "
+         }, 
+         {
+          "children": [
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+            "report_type": "Balance Sheet"
+           }, 
+           {
+            "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, f\u00f3rmulas, dise\u00f1os y prototipos, costo", 
+            "report_type": "Balance Sheet"
+           }
+          ], 
+          "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, f\u00f3rmulas, dise\u00f1os y prototipos "
+         }, 
+         {
+          "children": [
+           {
+            "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, reservas de recursos extra\u00edbles, revaluaci\u00f3n ", 
+            "report_type": "Balance Sheet"
+           }, 
+           {
+            "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, reservas de recursos extra\u00edbles, costo ", 
+            "report_type": "Balance Sheet"
+           }
+          ], 
+          "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, reservas de recursos extra\u00edbles"
+         }
+        ], 
+        "name": "Activos no corrientes mantenidos para la venta - Amortizaci\u00f3n acumulada, intangibles "
        }, 
        {
         "children": [
@@ -4073,545 +5447,118 @@
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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 producci\u00f3n", 
-          "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"
          }
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-        "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": "Asset"
-           }
-          ], 
-          "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, costos de exploraci\u00f3n y desarrollo ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, f\u00f3rmulas, dise\u00f1os y prototipos, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, f\u00f3rmulas, dise\u00f1os y prototipos, costo", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, f\u00f3rmulas, dise\u00f1os y prototipos ", 
-          "root_type": "None"
-         }, 
-         {
-          "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": [
-         {
-          "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"
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-          ], 
-          "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"
-           }, 
-           {
-            "name": "Inmuebles, ...- Herramientas y unidades de reemplazo / unidades de reemplazo, costo", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Herramientas y unidades de reemplazo / unidades de reemplazo", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inmuebles, maquinaria y equipo - Herramientas y unidades de reemplazo ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inmuebles, maquinaria ...- Terrenos / terrenos, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Terrenos / terrenos, costo", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Terrenos / terrenos ", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inmuebles, maquinaria y equipo - Terrenos ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inmuebles, ...- Maquinarias y equipos .../ maquinarias y equipos de explotaci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, ...- Maquinarias y equipos .../ maquinarias y equipos .., costo de financiaci\u00f3n, maquinarias y equipos de explotaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, ...- Maquinarias y equipos .../ maquinarias y equipos de explotaci\u00f3n, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Maquinarias y equipos de explotaci\u00f3n / maquinarias y equipos de explotaci\u00f3n", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inmuebles, maquinaria y equipo - Maquinarias y equipos de explotaci\u00f3n", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inmuebles, ...- Equipos diversos / otros equipos, revaluaci\u00f3n ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, ...- Equipos diversos / otros equipos, costo", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Equipos diversos / otros equipos ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inmuebles, ...- Equipos diversos / equipo para procesamiento de informaci\u00f3n, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, ...- Equipos diversos / equipo para procesamiento de informaci\u00f3n, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Equipos diversos / equipo para procesamiento de informaci\u00f3n (de c\u00f3mputo) ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inmuebles, ...- Equipos diversos / equipo de comunicaci\u00f3n, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, ...- Equipos diversos / equipo de comunicaci\u00f3n, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "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"
-           }, 
-           {
-            "name": "Inmuebles, ...- Equipos diversos / equipo de seguridad, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Equipos diversos / equipo de seguridad", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inmuebles, maquinaria y equipo - Equipos diversos", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / almacenes, costo de financiaci\u00f3n, almacenes", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / almacenes, costo de adquisici\u00f3n o construcci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / almacenes, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Edificaciones / almacenes", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones para producci\u00f3n, costo de financiaci\u00f3n, edificaciones para producci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones para producci\u00f3n, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones para producci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Edificaciones / edificaciones para producci\u00f3n ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / instalaciones, costo de adquisici\u00f3n o construcci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / instalaciones, costo de financiaci\u00f3n, instalaciones", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / instalaciones, revaluaci\u00f3n ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Edificaciones / instalaciones", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones administrativas, costo de financiaci\u00f3n, edificaciones", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones administrativas, costo de adquisici\u00f3n o construcci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones administrativas, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Edificaciones / edificaciones administrativas ", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inmuebles, maquinaria y equipo - Edificaciones", 
-        "root_type": "None"
-       }
-      ], 
-      "name": "Inmuebles, maquinaria y equipo   ", 
-      "root_type": "None"
-     }, 
-     {
-      "children": [
-       {
-        "children": [
-         {
-          "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / edificaciones ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / equipo de transporte", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / terrenos", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / equipos diversos ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "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"
-         }
-        ], 
-        "name": "Activos adquiridos en arrendamiento financiero - Inmuebles, maquinaria y equipo ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Activos adquiridos ...- Inversiones inmobiliarias / terrenos ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Activos adquiridos ...- Inversiones inmobiliarias / edificaciones", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Activos adquiridos en arrendamiento financiero - Inversiones inmobiliarias ", 
-        "root_type": "None"
-       }
-      ], 
-      "name": "Activos adquiridos en arrendamiento financiero   ", 
-      "root_type": "None"
-     }, 
-     {
-      "children": [
-       {
-        "name": "Capital / Dividendos a Distribuir en Acciones", 
-        "root_type": "Liability"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Edificaciones / edificaciones, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Edificaciones / edificaciones, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Edificaciones / edificaciones, costos de financiaci\u00f3n, inversiones inmobliarias", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Edificaciones / edificaciones, valor razonable", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inversiones ...- Edificaciones /  edificaciones", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inversiones inmobiliarias - Edificaciones ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Terrenos / rurales, valor razonable ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Terrenos / rurales, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Terrenos / rurales, costo", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inversiones ...- Terrenos / rurales ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Terrenos / urbanos, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Terrenos / urbanos, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Terrenos / urbanos, valor razonable ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inversiones ...- Terrenos / urbanos ", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inversiones inmobiliarias - Terrenos ", 
-        "root_type": "None"
-       }, 
-       {
-        "name": "Capital / (-) Descuento de Emisi\u00f3n de Acciones", 
-        "root_type": "Liability"
-       }, 
-       {
-        "name": "PATRIMONIO DE LOS NEGOCIOS FIDUCIARIOS"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Patrimonio del fondo colectivo", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Patrimonio del fondo administrado", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "PATRIMONIO DE LOS FONDOS DE INVERSI\u00d3N"
-       }, 
-       {
-        "name": "PAGADO"
-       }, 
-       {
-        "name": "ACCIONES EN TESORER\u00cdA"
-       }, 
-       {
-        "name": "FONDO PATRIMONIAL"
-       }
-      ], 
-      "name": "Inversiones inmobiliarias   ", 
-      "root_type": "None"
-     }, 
-     {
-      "children": [
-       {
-        "children": [
-         {
-          "name": "Inversiones ...- Desvalorizaci\u00f3n de inversiones .../ instrumentos financieros representativos de derecho ..., acuerdo de compra ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Inversiones ...- Desvalorizaci\u00f3n de inversiones .../ inversiones a ser mantenidas hasta el vencimiento, acuerdo de compra", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inversiones mobiliarias - Desvalorizaci\u00f3n de inversiones mobiliarias ** acuerdos de compra ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Inversiones a .../ instrumentos financieros ...de deuda, valores emitidos por el sistema financiero", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Inversiones a .../ instrumentos financieros ...de deuda, valores emitidos por las empresas ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Inversiones a ../ instrumentos ., otros t\u00edtulos representativos de deuda **valores emitidos por otras entidades", 
-            "root_type": "Asset"
-           }, 
-           {
-            "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", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inversiones mobiliarias - Inversiones a ser mantenidas hasta el vencimiento", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ otros t\u00edtulos representativos de patrimonio, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros representativos de .../ otros t\u00edtulos representativos de patrimonio, valor razonable ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inversiones ...- Instrumentos financieros representativos de derecho patrimonial / otros t\u00edtulos representativos de patrimonio", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Instrumentos financieros  .../ participaciones en asociaciones en participaci\u00f3n y consorcios, valor razonable", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros  .../ participaciones en asociaciones en participaci\u00f3n y consorcios, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros  .../ participaciones en asociaciones en participaci\u00f3n ..., participaci\u00f3n patrimonial", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inversiones ...- Instrumentos financieros representativos de .../ participaciones en asociaciones en participaci\u00f3n y consorcios", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos mutuos, valor razonable", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos mutuos, costo", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ certificados de participaci\u00f3n de fondos mutuos", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos de inversi\u00f3n, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos de inversi\u00f3n, valor razonable ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ **certificados de participaci\u00f3n de fondos de inversi\u00f3n", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, comunes, participaci\u00f3n patrimonial", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, comunes, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, comunes, valor razonable", 
-            "root_type": "Asset"
-           }
-          ], 
-          "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"
-           }, 
-           {
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-          "root_type": "None"
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-        "name": "Valuaci\u00f3n y deterioro de activos y provisiones - Agotamiento", 
-        "root_type": "None"
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-      "root_type": "None"
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-         {
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-         {
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-         {
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-         }, 
-         {
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-         }, 
-         {
-          "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": "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"
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+         {
+          "account_type": "Receivable", 
+          "name": "Clientes empresas associadas", 
+          "report_type": "Profit and Loss"
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+         {
+          "account_type": "Receivable", 
+          "name": "Clientes outras partes relacionadas", 
+          "report_type": "Profit and Loss"
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+         {
+          "account_type": "Receivable", 
+          "name": "Clientes gerais", 
+          "report_type": "Profit and Loss"
+         }, 
+         {
+          "account_type": "Receivable", 
+          "name": "Clientes empresas subsidi\u00e1rias", 
+          "report_type": "Profit and Loss"
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+         {
+          "account_type": "Receivable", 
+          "name": "Clientes empresa m\u00e3e", 
+          "report_type": "Profit and Loss"
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+        "name": "Clientes c/c", 
+        "report_type": "Profit and Loss"
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+       {
+        "account_type": "Receivable", 
+        "children": [
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+          "name": "Clientes gerais", 
+          "report_type": "Profit and Loss"
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+         {
+          "account_type": "Receivable", 
+          "name": "Clientes empresa m\u00e3e", 
+          "report_type": "Profit and Loss"
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+         {
+          "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"
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+         {
+          "account_type": "Receivable", 
+          "name": "Clientes outras partes relacionadas", 
+          "report_type": "Profit and Loss"
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+        ], 
+        "name": "Clientes t\u00edtulos a receber", 
+        "report_type": "Profit and Loss"
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+       {
+        "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"
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+      ], 
+      "name": "Clientes", 
+      "report_type": "Profit and Loss"
+     }, 
+     {
+      "account_type": "Payable", 
+      "children": [
+       {
+        "account_type": "Payable", 
+        "name": "Perdas por imparidade acumuladas", 
+        "report_type": "Profit and Loss"
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+       {
+        "account_type": "Payable", 
+        "children": [
+         {
+          "account_type": "Payable", 
+          "name": "Com os \u00f3rg\u00e3os sociais", 
+          "report_type": "Profit and Loss"
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+         {
+          "account_type": "Payable", 
+          "name": "Com o pessoal", 
+          "report_type": "Profit and Loss"
+         }
+        ], 
+        "name": "Outras opera\u00e7\u00f5es", 
+        "report_type": "Profit and Loss"
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+       {
+        "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"
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+        ], 
+        "name": "Adiantamentos", 
+        "report_type": "Profit and Loss"
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+       {
+        "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"
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+        ], 
+        "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"
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+         {
+          "account_type": "Payable", 
+          "name": "Do pessoal", 
+          "report_type": "Profit and Loss"
+         }
+        ], 
+        "name": "Cau\u00e7\u00f5es", 
+        "report_type": "Profit and Loss"
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+      ], 
+      "name": "Pessoal", 
+      "report_type": "Profit and Loss"
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+     {
+      "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"
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+         {
+          "account_type": "Payable", 
+          "name": "Fornecedores empresas associadas", 
+          "report_type": "Profit and Loss"
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+         {
+          "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"
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+        ], 
+        "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"
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+      ], 
+      "name": "Fornecedores", 
+      "report_type": "Profit and Loss"
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+    ], 
+    "name": "Contas a receber e a pagar"
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+   {
+    "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"
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+      ], 
+      "name": "Reclassifica\u00e7\u00e3o e regular. de invent. e activos biol\u00f3g.", 
+      "report_type": "Profit and Loss"
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+     {
+      "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"
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+         {
+          "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": [
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+        "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"
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+      ], 
+      "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"
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+        ], 
+        "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": [
+         {
+          "name": "REZERVACIJE ZA DANA JAMSTVA"
+         }
+        ], 
+        "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"
+       }, 
+       {
+        "children": [
+         {
+          "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": [
+       {
+        "children": [
+         {
+          "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": [
+       {
+        "children": [
+         {
+          "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": [
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "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", 
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+        "name": "OBVEZNOSTI ZA DAVEK OD IZPLA\u010cANIH PLA\u010c", 
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+        "name": "KRATKORO\u010cNI BLAGOVNI KREDITI, PREJETI V DR\u017dAVI", 
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+        "name": "KRATKORO\u010cNI BLAGOVNI KREDITI, PREJETI V TUJINI", 
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+        "name": "DDV IN DRUGE DAV\u0160\u010cINE OD SUROVIN IN MATERIALA", 
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+        "name": "CARINA IN DRUGE UVOZNE DAV\u0160\u010cINE OD SUROVIN IN MATERIALA", 
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+        "name": "ODVISNI STRO\u0160KI NABAVE SUROVIN IN MATERIALA", 
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+       {
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+          "name": "VREDNOST SUROVIN IN MATERIALA PO OBRA\u010cUNIH DOBAVITELJEV", 
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+        "name": "VREDNOST SUROVIN IN MATERIALA PO OBRA\u010cUNIH DOBAVITELJEV", 
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+      "name": "OBRA\u010cUN NABAVE SUROVIN IN MATERIALA (TUDI DROBNEGA INVENTARJA IN EMBALA\u017dE)", 
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+        "name": "ODMIKI OD CEN ZALOG SUROVIN IN MATERIALA", 
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+        "name": "ZALOGE SUROVIN IN MATERIALA V SKLADI\u0160\u010cU", 
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+        "name": "ZALOGE SUROVIN IN MATERIALA NA POTI", 
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+       {
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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", 
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+      "name": "ZALOGE SUROVIN IN MATERIALA", 
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+    "name": "ZALOGE SUROVIN IN MATERIALA", 
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+        "name": "POPRAVEK VREDNOSTI ZGRADB ZARADI AMORTIZIRANJA", 
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+        "name": "OSLABITEV VREDNOSTI ZGRADB", 
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+      "name": "POPRAVEK IN OSLABITEV VREDNOSTI NEPREMI\u010cNIN", 
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+        "name": "ZEMLJI\u0160\u010cA, VREDNOTENA PO MODELU PREVREDNOTENJA", 
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+        "name": "ZEMLJI\u0160\u010cA, VREDNOTENA PO MODELU NABAVNE VREDNOSTI", 
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+       {
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+        "name": "ZGRADBE, VREDNOTENE PO MODELU NABAVNE VREDNOSTI", 
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+       {
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+        "name": "NEPREMI\u010cNINE V GRADNJI OZIROMA IZDELAVI", 
+        "report_type": "Balance Sheet"
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+      "name": "NEPREMI\u010cNINE", 
+      "report_type": "Balance Sheet"
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+        "name": "OSLABITEV VREDNOSTI NALO\u017dBENIH NEPREMI\u010cNIN", 
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+          "name": "NALO\u017dBENE NEPREMI\u010cNINE, VREDNOTENE PO MODELU PO\u0160TENE VREDNOSTI", 
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+        "name": "NALO\u017dBENE NEPREMI\u010cNINE, VREDNOTENE PO MODELU PO\u0160TENE VREDNOSTI", 
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+        "name": "NALO\u017dBENE NEPREMI\u010cNINE, VREDNOTENE PO MODELU NABAVNE VREDNOSTI", 
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+       {
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+        "name": "POPRAVEK VREDNOSTI NALO\u017dBENIH NEPREMI\u010cNIN ZARADI AMORTIZIRANJA", 
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+      "name": "NALO\u017dBENE NEPREMI\u010cNINE", 
+      "report_type": "Balance Sheet"
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+        "children": [
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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", 
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+        "name": "DOLGORO\u010cNE AKTIVNE \u010cASOVNE RAZMEJITVE", 
+        "report_type": "Balance Sheet"
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+          "name": "DOBRO IME", 
+          "report_type": "Balance Sheet"
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+        "report_type": "Balance Sheet"
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+       {
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+          "name": "ODLO\u017dENI STRO\u0160KI RAZVIJANJA", 
+          "report_type": "Balance Sheet"
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+        "name": "ODLO\u017dENI STRO\u0160KI RAZVIJANJA", 
+        "report_type": "Balance Sheet"
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+       {
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+        "name": "POPRAVEK VREDNOSTI NEOPREDMETENIH SREDSTEV ZARADI AMORTIZIRANJA", 
+        "report_type": "Balance Sheet"
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+       {
+        "children": [
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+          "report_type": "Balance Sheet"
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+        "name": "PREMO\u017dENJSKE PRAVICE", 
+        "report_type": "Balance Sheet"
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+       {
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+        "name": "OSLABITEV VREDNOSTI NEOPREDMETENIH SREDSTEV", 
+        "report_type": "Balance Sheet"
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+      "name": "NEOPREDMETENA SREDSTVA IN DOLGORO\u010cNE AKTIVNE \u010cASOVNE RAZMEJITVE", 
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+     {
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+        "name": "OSLABITEV VREDNOSTI DANIH DOLGORO\u010cNIH POSOJIL", 
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+       {
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+          "report_type": "Balance Sheet"
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+        "report_type": "Balance Sheet"
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+       {
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+       {
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+        ], 
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+        "report_type": "Balance Sheet"
+       }, 
+       {
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+          "report_type": "Balance Sheet"
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+        ], 
+        "name": "DRUGA DOLGORO\u010cNO VLO\u017dENA SREDSTVA", 
+        "report_type": "Balance Sheet"
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+       {
+        "children": [
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+          "name": "DOLGORO\u010cNE TERJATVE ZA NEVPLA\u010cANI VPOKLICANI KAPITAL", 
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+        "name": "DOLGORO\u010cNE TERJATVE ZA NEVPLA\u010cANI VPOKLICANI KAPITAL", 
+        "report_type": "Balance Sheet"
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+       {
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+          "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": [
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+          "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": [
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+          "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": [
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+          "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"
+       }
+      ], 
+      "name": "DANA DOLGORO\u010cNA POSOJILA IN TERJATVE ZA NEVPLA\u010cANI VPOKLICANI KAPITAL", 
+      "report_type": "Balance Sheet"
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+     {
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+        ], 
+        "name": "DRUGE DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK KAPITALA", 
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+       }, 
+       {
+        "children": [
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+          "name": "OSLABITEV VREDNOSTI DOLGORO\u010cNIH FINAN\u010cNIH NALO\u017dB", 
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+        ], 
+        "name": "OSLABITEV VREDNOSTI DOLGORO\u010cNIH FINAN\u010cNIH NALO\u017dB", 
+        "report_type": "Balance Sheet"
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+       {
+        "children": [
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+          "name": "DRUGE DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO NABAVNI VREDNOSTI", 
+          "report_type": "Balance Sheet"
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+        ], 
+        "name": "DRUGE DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO NABAVNI VREDNOSTI", 
+        "report_type": "Balance Sheet"
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+       {
+        "children": [
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+          "report_type": "Balance Sheet"
+         }
+        ], 
+        "name": "DRUGE DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA", 
+        "report_type": "Balance Sheet"
+       }, 
+       {
+        "children": [
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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", 
+          "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 PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA", 
+        "report_type": "Balance Sheet"
+       }, 
+       {
+        "children": [
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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"
+         }
+        ], 
+        "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"
+       }, 
+       {
+        "children": [
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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"
+         }
+        ], 
+        "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"
+       }, 
+       {
+        "children": [
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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 NABAVNI VREDNOSTI", 
+          "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"
+     }, 
+     {
+      "children": [
+       {
+        "children": [
+         {
+          "name": "POPRAVEK VREDNOSTI BIOLO\u0160KIH SREDSTEV", 
+          "report_type": "Balance Sheet"
+         }
+        ], 
+        "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"
+         }
+        ], 
+        "name": "OSLABITEV VREDNOSTI DRUGIH OPREDMETENIH OSNOVNIH SREDSTEV", 
+        "report_type": "Balance Sheet"
+       }, 
+       {
+        "children": [
+         {
+          "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": [
+         {
+          "name": "DROBNI INVENTAR", 
+          "report_type": "Balance Sheet"
+         }
+        ], 
+        "name": "DROBNI INVENTAR", 
+        "report_type": "Balance Sheet"
+       }, 
+       {
+        "children": [
+         {
+          "name": "BIOLO\u0160KA SREDSTVA", 
+          "report_type": "Balance Sheet"
+         }
+        ], 
+        "name": "BIOLO\u0160KA SREDSTVA", 
+        "report_type": "Balance Sheet"
+       }, 
+       {
+        "children": [
+         {
+          "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": [
+         {
+          "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"
+       }, 
+       {
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+          "report_type": "Balance Sheet"
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+        "name": "DANI DOLGORO\u010cNI PREDUJMI", 
+        "report_type": "Balance Sheet"
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+      ], 
+      "name": "DOLGORO\u010cNE POSLOVNE TERJATVE", 
+      "report_type": "Balance Sheet"
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+    "name": "DOLGORO\u010cNA SREDSTVA", 
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+          "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"
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+       {
+        "children": [
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+          "name": "KRATKORO\u010cNE TERJATVE DO IZVOZNIKOV", 
+          "report_type": "Balance Sheet"
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+        "name": "KRATKORO\u010cNE TERJATVE DO IZVOZNIKOV", 
+        "report_type": "Balance Sheet"
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+       {
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+          "report_type": "Balance Sheet"
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+        ], 
+        "name": "KRATKORO\u010cNE TERJATVE IZ KOMISIJSKE IN KONSIGNACIJSKE PRODAJE", 
+        "report_type": "Balance Sheet"
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+       {
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+        "name": "DRUGE KRATKORO\u010cNE TERJATVE IZ POSLOVANJA ZA TUJ RA\u010cUN", 
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+        "name": "OSLABITEV VREDNOSTI KRATKORO\u010cNIH TERJATEV IZ POSLOVANJA ZA TUJ RA\u010cUN", 
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+        ], 
+        "name": "OSLABITEV VREDNOSTI DRUGIH KRATKORO\u010cNIH TERJATEV", 
+        "report_type": "Balance Sheet"
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+       {
+        "children": [
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+          "name": "DRUGE KRATKORO\u010cNE TERJATVE DO DR\u017dAVNIH IN DRUGIH IN\u0160TITUCIJ", 
+          "report_type": "Balance Sheet"
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+        ], 
+        "name": "DRUGE KRATKORO\u010cNE TERJATVE DO DR\u017dAVNIH IN DRUGIH IN\u0160TITUCIJ", 
+        "report_type": "Balance Sheet"
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+       {
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+        "name": "KRATKORO\u010cNE TERJATVE ZA DAVEK OD DOHODKOV PRAVNIH OSEB, VKLJU\u010cNO Z DAVKOM, PLA\u010cANIM V TUJINI", 
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+       {
+        "children": [
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+          "name": "KRATKORO\u010cNE TERJATVE ZA ODBITNI DDV 8,5% IZVEN EU", 
+          "report_type": "Balance Sheet"
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+         {
+          "name": "KRATKORO\u010cNE TERJATVE ZA ODBITNI DDV 20% IZVEN EU", 
+          "report_type": "Balance Sheet"
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+         {
+          "name": "KRATKORO\u010cNE TERJATVE ZA ODBITNI DDV 8,5% V EU", 
+          "report_type": "Balance Sheet"
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+         {
+          "name": "KRATKORO\u010cNE TERJATVE ZA ODBITNI DDV 20% V EU", 
+          "report_type": "Balance Sheet"
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+         {
+          "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"
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+        "name": "KRATKORO\u010cNE TERJATVE ZA ODBITNI DDV", 
+        "report_type": "Balance Sheet"
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+       {
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+          "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"
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+      ], 
+      "name": "DRUGE KRATKORO\u010cNE TERJATVE", 
+      "report_type": "Balance Sheet"
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+     {
+      "children": [
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+          "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"
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+       {
+        "children": [
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+          "report_type": "Balance Sheet"
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+        ], 
+        "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": [
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+          "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": [
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+          "name": "PREJETE MENICE", 
+          "report_type": "Balance Sheet"
+         }
+        ], 
+        "name": "PREJETE MENICE", 
+        "report_type": "Balance Sheet"
+       }, 
+       {
+        "children": [
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+          "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"
-           }, 
-           {
-            "name": "Desvalorizaci\u00f3n ...- Inversiones inmobiliarias / edificaciones, edificaciones, costo de adquisici\u00f3n o construcci\u00f3n ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Desvalorizaci\u00f3n ...- Inversiones inmobiliarias / edificaciones ", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Desvalorizaci\u00f3n de activo inmovilizado - Inversiones inmobiliarias  ", 
-        "root_type": "None"
-       }
-      ], 
-      "name": "Desvalorizaci\u00f3n de activo inmovilizado ", 
-      "root_type": "None"
-     }, 
-     {
-      "name": "PATRIMONIO"
-     }, 
-     {
-      "children": [
-       {
-        "children": [
-         {
-          "name": "Pasivo diferido - Ingresos diferidos / Categoria de productos 01", 
-          "root_type": "Liability"
-         }
-        ], 
-        "name": "Pasivo diferido - Ingresos diferidos ", 
-        "root_type": "None"
-       }, 
-       {
-        "name": "Pasivo diferido - Subsidios recibidos diferidos ", 
-        "root_type": "Liability"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Pasivo diferido - Costos diferidos / Categoria de productos 01", 
-          "root_type": "Liability"
-         }
-        ], 
-        "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"
-         }
-        ], 
-        "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"
-         }
-        ], 
-        "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": [
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ gerentes", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ directores", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ diversas", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ accionistas (o socios) ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ personal", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar al personal, a los accionistas (socios), directores y gerentes", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, relacionadas / facturas, boletas y otros comprobantes por cobrar ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, relacionadas / letras por cobrar ", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - ** Cuentas por cobrar comerciales, relacionadas ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / otras cuentas por cobrar diversas ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / intereses, regal\u00edas y dividendos ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / dep\u00f3sitos otorgados en garant\u00eda ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, relacionadas / pr\u00e9stamos ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / venta de activos inmovilizados ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / activos por instrumentos financieros", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, relacionadas", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / dep\u00f3sitos otorgados en garant\u00eda", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / reclamaciones a terceros", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / intereses, r\u00e9galias y dividendos", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / activos por instrumentos financieros", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / otras cuentas por cobrar diversas", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / pr\u00e9stamos", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / venta de activo inmovilizado", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros  ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, terceros / letras por cobrar ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, terceros / facturas, boletas y otros comprobantes por cobrar ", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar comerciales, terceros ", 
-        "root_type": "None"
-       }
-      ], 
-      "name": "Estimaci\u00f3n de cuentas de cobranza dudosa", 
-      "root_type": "None"
-     }, 
-     {
-      "children": [
-       {
-        "children": [
-         {
-          "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Agotamiento acumulado / agotamiento de reservas de recursos extra\u00edbles ", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Depreciaci\u00f3n, amortizaci\u00f3n y agotamiento acumulados - Agotamiento acumulado  ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Depreciaci\u00f3n, ...- Amortizaci\u00f3n acumulada / intangibles, costos de financiaci\u00f3n, costos de exploraci\u00f3n y desarrollo ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costos de financiaci\u00f3n  ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, f\u00f3rmulas, dise\u00f1os y prototipos ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, patentes y propiedad industrial", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, programas de computadora (software)", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, otros activos intangibles ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, concesiones, licencias y otros derechos ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
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-           }, 
-           {
-            "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": [
-           {
-            "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones, revaluaci\u00f3n  ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones, costo de adquisici\u00f3n o construcci\u00f3n ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones, costo de financiaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones  ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ herramientas y unidades de reemplazo, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ herramientas y unidades de reemplazo, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ herramientas y unidades de reemplazo ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
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-            "root_type": "Asset"
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-          "root_type": "None"
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-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ muebles y enseres, revaluaci\u00f3n", 
-            "root_type": "Asset"
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-          ], 
-          "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ muebles y enseres", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ equipo de transporte, revaluaci\u00f3n ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ equipo de transporte, costo", 
-            "root_type": "Asset"
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-          "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ equipo de transporte ", 
-          "root_type": "None"
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-        "name": "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, inmuebles, maquinaria y equipo", 
-        "root_type": "None"
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-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Activos no corrientes mantenidos ...- Amortizaci\u00f3n acumulada, intangibles, concesiones, licencias y derechos, costo ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Activos no corrientes mantenidos ...- Amortizaci\u00f3n acumulada, intangibles, concesiones, licencias y derechos, revaluaci\u00f3n ", 
-            "root_type": "Asset"
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-          "name": "Activos no corrientes mantenidos para la venta - Amortizaci\u00f3n acumulada, intangibles, concesiones, licencias y derechos ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, otros activos intangibles, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, otros activos intangibles, revaluaci\u00f3n", 
-            "root_type": "Asset"
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-          "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, otros activos intangibles", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Activos no corrientes mantenidos ...- Amortizaci\u00f3n acumulada, intangibles, patentes y propiedad industrial, costo ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Activos no corrientes mantenidos ...- Amortizaci\u00f3n acumulada, intangibles, patentes y propiedad industrial, revaluaci\u00f3n", 
-            "root_type": "Asset"
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-          "name": "Activos no corrientes mantenidos para la venta - Amortizaci\u00f3n acumulada, intangibles, patentes y propiedad industrial  ", 
-          "root_type": "None"
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-         {
-          "children": [
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-            "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, programas de computadora (software), revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, programas de computadora (software), costo", 
-            "root_type": "Asset"
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-          "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, programas de computadora (software)", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, costos de exploraci\u00f3n y desarrollo, revaluaci\u00f3n", 
-            "root_type": "Asset"
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-           {
-            "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, costos de exploraci\u00f3n y desarrollo, costo", 
-            "root_type": "Asset"
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-          "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, costos de exploraci\u00f3n y desarrollo ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
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-            "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, f\u00f3rmulas, dise\u00f1os y prototipos, revaluaci\u00f3n", 
-            "root_type": "Asset"
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-           {
-            "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, f\u00f3rmulas, dise\u00f1os y prototipos, costo", 
-            "root_type": "Asset"
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-          "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, f\u00f3rmulas, dise\u00f1os y prototipos ", 
-          "root_type": "None"
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-         {
-          "children": [
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-            "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, reservas de recursos extra\u00edbles, revaluaci\u00f3n ", 
-            "root_type": "Asset"
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-           {
-            "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, reservas de recursos extra\u00edbles, costo ", 
-            "root_type": "Asset"
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-          "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, reservas de recursos extra\u00edbles", 
-          "root_type": "None"
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-        "name": "Activos no corrientes mantenidos para la venta - Amortizaci\u00f3n acumulada, intangibles ", 
-        "root_type": "None"
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-       {
-        "children": [
-         {
-          "children": [
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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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-           {
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-            "root_type": "Asset"
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-           {
-            "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / inmuebles, maquinaria y equipo, muebles y enseres", 
-            "root_type": "Asset"
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-           {
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-            "root_type": "Asset"
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-          "name": "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / 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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-          "name": "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / inversi\u00f3n inmobiliaria", 
-          "root_type": "None"
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-         {
-          "children": [
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-            "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / intangibles, patentes y propiedad industrial ", 
-            "root_type": "Asset"
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-          "name": "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / intangibles ", 
-          "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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-          "name": "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / activos biol\u00f3gicos", 
-          "root_type": "None"
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-        "name": "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada", 
-        "root_type": "None"
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-      "name": "Activos no corrientes mantenidos para la venta    ", 
-      "root_type": "None"
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-      "children": [
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-        "children": [
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-            "root_type": "Asset"
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-           {
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-            "name": "Mercade...- Mercader\u00edas .../ Mercader\u00edas manufacturadas, costo  ", 
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-          "name": "Mercader\u00edas - Mercader\u00edas manufacturadas / mercader\u00edas manufacturadas", 
-          "root_type": "None"
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-        "name": "Mercader\u00edas - Mercader\u00edas manufacturadas", 
-        "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": "Mercader\u00edas - Mercaderias desvalorizadas", 
-        "root_type": "None"
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-       {
-        "children": [
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-          "root_type": "Asset"
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-         {
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-        "name": "Mercader\u00edas - Mercader\u00edas agropecuarias y pisc\u00edcolas ", 
-        "root_type": "None"
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-       {
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-        "root_type": "Asset"
-       }, 
-       {
-        "name": "Mercader\u00edas - Otras mercader\u00edas", 
-        "root_type": "Asset"
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-       {
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-        "root_type": "Asset"
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-      "name": "Mercader\u00edas  (Activo realizable)", 
-      "root_type": "None"
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-        "root_type": "Asset"
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-       {
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-            "root_type": "Asset"
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-           {
-            "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen animal, valor razonable ", 
-            "root_type": "Asset"
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-          "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas terminados / de origen animal ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
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-            "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"
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-          "name": "Productos ...- Productos agropecuarios y pisc\u00edcolas terminados / de origen vegetal ", 
-          "root_type": "None"
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-        "name": "Productos terminados - Productos agropecuarios y pisc\u00edcolas terminados", 
-        "root_type": "None"
-       }, 
-       {
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-       {
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-          "root_type": "Asset"
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-         {
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-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Productos ...- Productos terminados desvalorizados / costos de financiaci\u00f3n, productos terminados", 
-          "root_type": "Asset"
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-         {
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-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Productos ...- Productos terminados desvalorizados / productos agropecuarios y pisc\u00edcolas terminados", 
-          "root_type": "Asset"
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-         {
-          "name": "Productos ...- Productos terminados desvalorizados / productos de extracci\u00f3n terminados ", 
-          "root_type": "Asset"
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-         {
-          "name": "Productos ...- Productos terminados desvalorizados / existencias de servicios terminados ", 
-          "root_type": "Asset"
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-        "name": "Productos terminados - Productos terminados desvalorizados ", 
-        "root_type": "None"
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-        "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"
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-       {
-        "name": "Productos terminados - Existencias de servicios terminados ", 
-        "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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-          "root_type": "Asset"
-         }, 
-         {
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-          "root_type": "Asset"
-         }, 
-         {
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-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Fondo reserva del IESS", 
-          "root_type": "Asset"
-         }
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-        "name": "OBLIGACIONES PATRONALES"
-       }, 
-       {
-        "children": [
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-          "children": [
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-            "name": "Proveedores", 
-            "root_type": "Asset"
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-            "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"
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-          "name": "Deuda Sector No Financiero"
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-        ], 
-        "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": [
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-            "name": "Compa\u00f1\u00edas relacionadas / vinculadas", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Administradores", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Accionistas", 
-            "root_type": "Asset"
-           }
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-          "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"
-         }, 
-         {
-          "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"
-           }, 
-           {
-            "name": "Inmuebles, ...- Herramientas y unidades de reemplazo / unidades de reemplazo, costo", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Herramientas y unidades de reemplazo / unidades de reemplazo", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inmuebles, maquinaria y equipo - Herramientas y unidades de reemplazo ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inmuebles, maquinaria ...- Terrenos / terrenos, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Terrenos / terrenos, costo", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Terrenos / terrenos ", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inmuebles, maquinaria y equipo - Terrenos ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inmuebles, ...- Maquinarias y equipos .../ maquinarias y equipos de explotaci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, ...- Maquinarias y equipos .../ maquinarias y equipos .., costo de financiaci\u00f3n, maquinarias y equipos de explotaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, ...- Maquinarias y equipos .../ maquinarias y equipos de explotaci\u00f3n, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Maquinarias y equipos de explotaci\u00f3n / maquinarias y equipos de explotaci\u00f3n", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inmuebles, maquinaria y equipo - Maquinarias y equipos de explotaci\u00f3n", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inmuebles, ...- Equipos diversos / otros equipos, revaluaci\u00f3n ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, ...- Equipos diversos / otros equipos, costo", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Equipos diversos / otros equipos ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inmuebles, ...- Equipos diversos / equipo para procesamiento de informaci\u00f3n, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, ...- Equipos diversos / equipo para procesamiento de informaci\u00f3n, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Equipos diversos / equipo para procesamiento de informaci\u00f3n (de c\u00f3mputo) ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inmuebles, ...- Equipos diversos / equipo de comunicaci\u00f3n, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, ...- Equipos diversos / equipo de comunicaci\u00f3n, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "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"
-           }, 
-           {
-            "name": "Inmuebles, ...- Equipos diversos / equipo de seguridad, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Equipos diversos / equipo de seguridad", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inmuebles, maquinaria y equipo - Equipos diversos", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / almacenes, costo de financiaci\u00f3n, almacenes", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / almacenes, costo de adquisici\u00f3n o construcci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / almacenes, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Edificaciones / almacenes", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones para producci\u00f3n, costo de financiaci\u00f3n, edificaciones para producci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones para producci\u00f3n, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones para producci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Edificaciones / edificaciones para producci\u00f3n ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / instalaciones, costo de adquisici\u00f3n o construcci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / instalaciones, costo de financiaci\u00f3n, instalaciones", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / instalaciones, revaluaci\u00f3n ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Edificaciones / instalaciones", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones administrativas, costo de financiaci\u00f3n, edificaciones", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones administrativas, costo de adquisici\u00f3n o construcci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones administrativas, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Edificaciones / edificaciones administrativas ", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inmuebles, maquinaria y equipo - Edificaciones", 
-        "root_type": "None"
-       }
-      ], 
-      "name": "Inmuebles, maquinaria y equipo   ", 
-      "root_type": "None"
-     }, 
-     {
-      "children": [
-       {
-        "children": [
-         {
-          "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / edificaciones ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / equipo de transporte", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / terrenos", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / equipos diversos ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "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"
-         }
-        ], 
-        "name": "Activos adquiridos en arrendamiento financiero - Inmuebles, maquinaria y equipo ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Activos adquiridos ...- Inversiones inmobiliarias / terrenos ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Activos adquiridos ...- Inversiones inmobiliarias / edificaciones", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Activos adquiridos en arrendamiento financiero - Inversiones inmobiliarias ", 
-        "root_type": "None"
-       }
-      ], 
-      "name": "Activos adquiridos en arrendamiento financiero   ", 
-      "root_type": "None"
-     }, 
-     {
-      "children": [
-       {
-        "name": "Capital / Dividendos a Distribuir en Acciones", 
-        "root_type": "Liability"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Edificaciones / edificaciones, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Edificaciones / edificaciones, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Edificaciones / edificaciones, costos de financiaci\u00f3n, inversiones inmobliarias", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Edificaciones / edificaciones, valor razonable", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inversiones ...- Edificaciones /  edificaciones", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inversiones inmobiliarias - Edificaciones ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Terrenos / rurales, valor razonable ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Terrenos / rurales, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Terrenos / rurales, costo", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inversiones ...- Terrenos / rurales ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Terrenos / urbanos, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Terrenos / urbanos, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Terrenos / urbanos, valor razonable ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inversiones ...- Terrenos / urbanos ", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inversiones inmobiliarias - Terrenos ", 
-        "root_type": "None"
-       }, 
-       {
-        "name": "Capital / (-) Descuento de Emisi\u00f3n de Acciones", 
-        "root_type": "Liability"
-       }, 
-       {
-        "name": "PATRIMONIO DE LOS NEGOCIOS FIDUCIARIOS"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Patrimonio del fondo colectivo", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Patrimonio del fondo administrado", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "PATRIMONIO DE LOS FONDOS DE INVERSI\u00d3N"
-       }, 
-       {
-        "name": "PAGADO"
-       }, 
-       {
-        "name": "ACCIONES EN TESORER\u00cdA"
-       }, 
-       {
-        "name": "FONDO PATRIMONIAL"
-       }
-      ], 
-      "name": "Inversiones inmobiliarias   ", 
-      "root_type": "None"
-     }, 
-     {
-      "children": [
-       {
-        "children": [
-         {
-          "name": "Inversiones ...- Desvalorizaci\u00f3n de inversiones .../ instrumentos financieros representativos de derecho ..., acuerdo de compra ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Inversiones ...- Desvalorizaci\u00f3n de inversiones .../ inversiones a ser mantenidas hasta el vencimiento, acuerdo de compra", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inversiones mobiliarias - Desvalorizaci\u00f3n de inversiones mobiliarias ** acuerdos de compra ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Inversiones a .../ instrumentos financieros ...de deuda, valores emitidos por el sistema financiero", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Inversiones a .../ instrumentos financieros ...de deuda, valores emitidos por las empresas ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Inversiones a ../ instrumentos ., otros t\u00edtulos representativos de deuda **valores emitidos por otras entidades", 
-            "root_type": "Asset"
-           }, 
-           {
-            "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", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inversiones mobiliarias - Inversiones a ser mantenidas hasta el vencimiento", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ otros t\u00edtulos representativos de patrimonio, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros representativos de .../ otros t\u00edtulos representativos de patrimonio, valor razonable ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inversiones ...- Instrumentos financieros representativos de derecho patrimonial / otros t\u00edtulos representativos de patrimonio", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Instrumentos financieros  .../ participaciones en asociaciones en participaci\u00f3n y consorcios, valor razonable", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros  .../ participaciones en asociaciones en participaci\u00f3n y consorcios, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros  .../ participaciones en asociaciones en participaci\u00f3n ..., participaci\u00f3n patrimonial", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inversiones ...- Instrumentos financieros representativos de .../ participaciones en asociaciones en participaci\u00f3n y consorcios", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos mutuos, valor razonable", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos mutuos, costo", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ certificados de participaci\u00f3n de fondos mutuos", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos de inversi\u00f3n, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos de inversi\u00f3n, valor razonable ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ **certificados de participaci\u00f3n de fondos de inversi\u00f3n", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, comunes, participaci\u00f3n patrimonial", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, comunes, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, comunes, valor razonable", 
-            "root_type": "Asset"
-           }
-          ], 
-          "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"
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-        "name": "Activo diferido - Intereses diferidos ", 
-        "root_type": "None"
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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": [
-         {
-          "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"
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-        ], 
-        "name": "Activo diferido - Participaciones de los trabajadores diferidas ", 
-        "root_type": "None"
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-      "name": "Activo diferido ", 
-      "root_type": "None"
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-      "children": [
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-        "name": "Resultado del Ejercicio", 
-        "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": "Asset"
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-           {
-            "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen animal, costo de financiaci\u00f3n  ", 
-            "root_type": "Asset"
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-           {
-            "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen animal, costo", 
-            "root_type": "Asset"
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-          "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen animal", 
-          "root_type": "None"
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-          "children": [
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-            "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen vegetal, valor razonable", 
-            "root_type": "Asset"
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-           {
-            "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen vegetal, costo", 
-            "root_type": "Asset"
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-           {
-            "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen vegetal, costo de financiaci\u00f3n  ", 
-            "root_type": "Asset"
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-          "name": "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen vegetal ", 
-          "root_type": "None"
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-        "name": "Activos biol\u00f3gicos - Activos biol\u00f3gicos en desarrollo ", 
-        "root_type": "None"
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-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen vegetal, costo", 
-            "root_type": "Asset"
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-           {
-            "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen vegetal, costo de financiaci\u00f3n ", 
-            "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 ", 
-            "root_type": "Asset"
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-           {
-            "name": "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen animal, costo", 
-            "root_type": "Asset"
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-           {
-            "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"
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-      "name": "Activos biol\u00f3gicos     ", 
-      "root_type": "None"
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-     {
-      "children": [
-       {
-        "name": "OTRAS RESERVAS"
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-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Intangibles - Concesiones, licencias .../ licencias, costo ", 
-            "root_type": "Asset"
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-           {
-            "name": "Intangibles - Concesiones, licencias .../ licencias, revaluaci\u00f3n ", 
-            "root_type": "Asset"
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-          "name": "Intangibles - Concesiones, licencias y otros derechos / licencias", 
-          "root_type": "None"
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-         {
-          "children": [
-           {
-            "name": "Intangibles - Concesiones, licencias .../ concesiones, costo", 
-            "root_type": "Asset"
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-           {
-            "name": "Intangibles - Concesiones, licencias .../ concesiones, revaluaci\u00f3n ", 
-            "root_type": "Asset"
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-          "name": "Intangibles - Concesiones, licencias y otros derechos / concesiones ", 
-          "root_type": "None"
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-         {
-          "children": [
-           {
-            "name": "Intangibles - Concesiones, licencias .../ otros derechos, revaluaci\u00f3n", 
-            "root_type": "Asset"
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-           {
-            "name": "Intangibles - Concesiones, licencias .../ otros derechos, costo", 
-            "root_type": "Asset"
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-          "name": "Intangibles - Concesiones, licencias y otros derechos / otros derechos", 
-          "root_type": "None"
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-        "name": "Intangibles - Concesiones, licencias y otros derechos ", 
-        "root_type": "None"
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-       {
-        "children": [
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-            "root_type": "Asset"
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-           {
-            "name": "Intangibles - Patentes y propiedad industrial / marcas, costo", 
-            "root_type": "Asset"
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-          "name": "Intangibles - Patentes y propiedad industrial / marcas", 
-          "root_type": "None"
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-         {
-          "children": [
-           {
-            "name": "Intangibles - Patentes y propiedad industrial / patentes, costo", 
-            "root_type": "Asset"
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-           {
-            "name": "Intangibles - Patentes y propiedad industrial / patentes, revaluaci\u00f3n", 
-            "root_type": "Asset"
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-          "name": "Intangibles - Patentes y propiedad industrial / patentes", 
-          "root_type": "None"
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-        "name": "Intangibles - Patentes y propiedad industrial ", 
-        "root_type": "None"
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-           {
-            "name": "Intangibles - Programas de computadora / aplicaciones inform\u00e1ticas, costo ", 
-            "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"
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-       {
-        "children": [
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-            "root_type": "Asset"
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-           {
-            "name": "Intangibles - Otros activos intangibles / otros activos intangibles, costo ", 
-            "root_type": "Asset"
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-          "name": "Intangibles - Otros activos intangibles / otros activos intangibles ", 
-          "root_type": "None"
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-        "name": "Intangibles - Otros activos intangibles ", 
-        "root_type": "None"
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-       {
-        "name": "RESERVA LEGAL"
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-       {
-        "children": [
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-          "name": "Reserva por valuaci\u00f3n Propiedades", 
-          "root_type": "Asset"
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-         {
-          "name": "Reserva por Valuaci\u00f3n Activos Financieros Disponibles para la Venta", 
-          "root_type": "Asset"
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-        "name": "RESERVA POR VALUACI\u00d3N"
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-       {
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-            "root_type": "Asset"
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-          "root_type": "None"
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-            "root_type": "Asset"
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-            "root_type": "Asset"
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-          "name": "Intangibles - Costos de exploraci\u00f3n y desarrollo / costos de desarrollo ", 
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-            "root_type": "Asset"
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-          "name": "Intangibles - F\u00f3rmulas, dise\u00f1os y prototipos / f\u00f3rmulas ", 
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-            "root_type": "Asset"
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-            "name": "Intangibles - Reservas de recursos extra\u00edbles / madera, costo", 
-            "root_type": "Asset"
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-          "name": "Intangibles - Reservas de recursos extra\u00edbles / madera  ", 
-          "root_type": "None"
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-            "root_type": "Asset"
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-            "name": "Intangibles - Reservas de recursos extra\u00edbles / petr\u00f3leo y gas, revaluaci\u00f3n", 
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-          "name": "Intangibles - Reservas de recursos extra\u00edbles / petr\u00f3leo y gas ", 
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-          "name": "Intangibles - Reservas de recursos extra\u00edbles/ minerales ", 
-          "root_type": "None"
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-          "name": "Intangibles - Reservas de recursos extra\u00edbles / otros recursos extra\u00edbles ", 
-          "root_type": "None"
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-        "name": "Intangibles - Reservas de recursos extra\u00edbles ", 
-        "root_type": "None"
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-          "root_type": "Asset"
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-        "name": "Intangibles - Plusval\u00eda mercantil ", 
-        "root_type": "None"
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-      "name": "Intangibles   ", 
-      "root_type": "None"
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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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-          "root_type": "Liability"
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-          "root_type": "Liability"
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-        "name": "Cuentas por pagar diversas, terceros - Pasivos por compra de activo inmovilizado", 
-        "root_type": "None"
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-        "root_type": "Liability"
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-       {
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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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-         {
-          "name": "Cuentas por pagar ...- Otras cuentas por pagar diversas / donaciones condicionadas  ", 
-          "root_type": "Liability"
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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"
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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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-           {
-            "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"
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-        "name": "Cuentas por pagar diversas, terceros - Pasivos por instrumentos financieros   ", 
-        "root_type": "None"
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-      "name": "Cuentas por pagar diversas, terceros ", 
-      "root_type": "None"
-     }, 
-     {
-      "children": [
-       {
-        "children": [
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-          "name": "Cuentas por pagar ...- Directores / otras cuentas por pagar ", 
-          "root_type": "Liability"
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-         {
-          "name": "Cuentas por pagar ...- Directores / dietas", 
-          "root_type": "Liability"
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-        "name": "Cuentas por pagar a los accionistas, directores y gerentes - Directores ", 
-        "root_type": "None"
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-       {
-        "name": "Cuentas por pagar a los accionistas, directores y gerentes - Gerentes ", 
-        "root_type": "Liability"
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-       {
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-       {
-        "name": "UTILIDAD EN VENTA DE VALORES"
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-       {
-        "name": "UTILIDAD EN VENTA DE PROPIEDAD"
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-       {
-        "children": [
-         {
-          "children": [
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-            "name": "Cuentas por pagar ...- Accionistas / pr\u00e9stamos a Largo Plazo", 
-            "root_type": "Liability"
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-           {
-            "name": "Cuentas por pagar ...- Accionistas / pr\u00e9stamos a Corto Plazo", 
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-          "name": "Cuentas por pagar ...- Accionistas / pr\u00e9stamos ", 
-          "root_type": "None"
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-         {
-          "name": "Cuentas por pagar ...- Accionistas / dividendos ", 
-          "root_type": "Liability"
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-         {
-          "name": "Cuentas por pagar ...- Accionistas / otras cuentas por pagar ", 
-          "root_type": "Liability"
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-        "name": "Cuentas por pagar a los accionistas, directores y gerentes - Accionistas (o socios) ", 
-        "root_type": "None"
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-      "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"
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-           {
-            "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"
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-           {
-            "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": [
-           {
-            "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / otros activos intangibles", 
-            "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": [
-           {
-            "name": "Valuaci\u00f3n y ...- Provisiones - Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado, costo", 
-            "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": [
-           {
-            "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inversiones inmobiliarias / edificaciones, revaluaci\u00f3n", 
-            "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/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"
-         }, 
-         {
-          "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"
-           }, 
-           {
-            "name": "Desvalorizaci\u00f3n ...- Inversiones inmobiliarias / edificaciones, edificaciones, costo de adquisici\u00f3n o construcci\u00f3n ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Desvalorizaci\u00f3n ...- Inversiones inmobiliarias / edificaciones ", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Desvalorizaci\u00f3n de activo inmovilizado - Inversiones inmobiliarias  ", 
-        "root_type": "None"
-       }
-      ], 
-      "name": "Desvalorizaci\u00f3n de activo inmovilizado ", 
-      "root_type": "None"
-     }, 
-     {
-      "name": "PATRIMONIO"
-     }, 
-     {
-      "children": [
-       {
-        "children": [
-         {
-          "name": "Pasivo diferido - Ingresos diferidos / Categoria de productos 01", 
-          "root_type": "Liability"
-         }
-        ], 
-        "name": "Pasivo diferido - Ingresos diferidos ", 
-        "root_type": "None"
-       }, 
-       {
-        "name": "Pasivo diferido - Subsidios recibidos diferidos ", 
-        "root_type": "Liability"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Pasivo diferido - Costos diferidos / Categoria de productos 01", 
-          "root_type": "Liability"
-         }
-        ], 
-        "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"
-         }
-        ], 
-        "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"
-         }
-        ], 
-        "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": [
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ gerentes", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ directores", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ diversas", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ accionistas (o socios) ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ personal", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar al personal, a los accionistas (socios), directores y gerentes", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, relacionadas / facturas, boletas y otros comprobantes por cobrar ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, relacionadas / letras por cobrar ", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - ** Cuentas por cobrar comerciales, relacionadas ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / otras cuentas por cobrar diversas ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / intereses, regal\u00edas y dividendos ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / dep\u00f3sitos otorgados en garant\u00eda ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, relacionadas / pr\u00e9stamos ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / venta de activos inmovilizados ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / activos por instrumentos financieros", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, relacionadas", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / dep\u00f3sitos otorgados en garant\u00eda", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / reclamaciones a terceros", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / intereses, r\u00e9galias y dividendos", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / activos por instrumentos financieros", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / otras cuentas por cobrar diversas", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / pr\u00e9stamos", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / venta de activo inmovilizado", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros  ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, terceros / letras por cobrar ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, terceros / facturas, boletas y otros comprobantes por cobrar ", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar comerciales, terceros ", 
-        "root_type": "None"
-       }
-      ], 
-      "name": "Estimaci\u00f3n de cuentas de cobranza dudosa", 
-      "root_type": "None"
-     }, 
-     {
-      "children": [
-       {
-        "children": [
-         {
-          "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Agotamiento acumulado / agotamiento de reservas de recursos extra\u00edbles ", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Depreciaci\u00f3n, amortizaci\u00f3n y agotamiento acumulados - Agotamiento acumulado  ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Depreciaci\u00f3n, ...- Amortizaci\u00f3n acumulada / intangibles, costos de financiaci\u00f3n, costos de exploraci\u00f3n y desarrollo ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costos de financiaci\u00f3n  ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, f\u00f3rmulas, dise\u00f1os y prototipos ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, patentes y propiedad industrial", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, programas de computadora (software)", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, otros activos intangibles ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, concesiones, licencias y otros derechos ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, programas de computadora (software)", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, concesiones, licencias y otros derechos ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, patentes y propiedad industrial", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, costos de exploraci\u00f3n y desarrollo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, otros activos intangibles ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, f\u00f3rmulas, dise\u00f1os y prototipos ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo ", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Depreciaci\u00f3n, amortizaci\u00f3n y agotamiento acumulados - Amortizaci\u00f3n acumulada ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n ../ activos biol\u00f3gicos en producci\u00f3n,costo de financiacion, activos biol\u00f3gicos de origen vegetal ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n ../ activos biol\u00f3gicos en producci\u00f3n, costo de financiaci\u00f3n, activos biol\u00f3gicos de origen animal ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / activos biol\u00f3gicos en producci\u00f3n, costo de financiaci\u00f3n ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo de financiaci\u00f3n, edificaciones ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo de financiaci\u00f3n, maquinarias y equipos de explotaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / inmuebles, maquinaria y equipo, costo de financiaci\u00f3n ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo, equipo de transporte", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo, maquinarias y equipos de explotaci\u00f3n ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo, muebles y enseres", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo, herramientas y unidades de reemplazo ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo, edificaciones", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo, equipos diversos ", 
-            "root_type": "Asset"
-           }
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-          "root_type": "Liability"
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-          "root_type": "Liability"
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-           {
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-        "root_type": "None"
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-       {
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-            "root_type": "Liability"
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-            "root_type": "Liability"
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-         {
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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": "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"
-       }, 
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-        "root_type": "Liability"
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-       {
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-          "root_type": "Asset"
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-         {
-          "name": "Envases y ...- Envases y embalajes desvalorizados / envases", 
-          "root_type": "Asset"
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-        "name": "Envases y embalajes - Envases y embalajes desvalorizados", 
-        "root_type": "None"
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-        "name": "Envases y embalajes - Embalajes", 
-        "root_type": "Asset"
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-       {
-        "name": "Envases y embalajes - Envases", 
-        "root_type": "Asset"
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-      "name": "Envases y embalajes     ", 
-      "root_type": "None"
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-        "children": [
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-          "children": [
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-            "name": "Activos no corrientes ...- Inmuebles, maquinaria .../ maquinarias y equipos de explotaci\u00f3n, costo de financiaci\u00f3n", 
-            "root_type": "Asset"
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-           {
-            "name": "Activos no corrientes ...- Inmuebles, maquinaria .../ maquinarias y equipos de explotaci\u00f3n, revaluaci\u00f3n", 
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-          "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n ", 
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-         {
-          "children": [
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-            "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones, costo de financiaci\u00f3n", 
-            "root_type": "Asset"
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-            "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones, costo de adquisici\u00f3n o construcci\u00f3n", 
-            "root_type": "Asset"
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-           {
-            "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones, revaluaci\u00f3n", 
-            "root_type": "Asset"
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-          "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones ", 
-          "root_type": "None"
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-         {
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-            "root_type": "Asset"
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-           {
-            "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos, valor razonable", 
-            "root_type": "Asset"
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-           {
-            "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos, costo", 
-            "root_type": "Asset"
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-          "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos ", 
-          "root_type": "None"
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-         {
-          "children": [
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-            "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo, costo ", 
-            "root_type": "Asset"
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-           {
-            "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo, revaluaci\u00f3n", 
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-          "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo ", 
-          "root_type": "None"
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-          "children": [
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-            "root_type": "Asset"
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-           {
-            "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipos diversos, revaluaci\u00f3n", 
-            "root_type": "Asset"
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-          "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipos diversos ", 
-          "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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-          "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / muebles y enseres ", 
-          "root_type": "None"
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-         {
-          "children": [
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-            "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipo de transporte, costo", 
-            "root_type": "Asset"
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-           {
-            "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipo de transporte, revaluaci\u00f3n", 
-            "root_type": "Asset"
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-          "name": "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipo de transporte ", 
-          "root_type": "None"
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-        "name": "Activos no corrientes mantenidos para la venta - Inmuebles, maquinaria y equipo ", 
-        "root_type": "None"
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-       {
-        "children": [
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-          "children": [
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-            "root_type": "Asset"
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-          "name": "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, activos biol\u00f3gicos, activos biol\u00f3gicos en producci\u00f3n", 
-          "root_type": "None"
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-         {
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-            "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": "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, activos biol\u00f3gicos, activos biol\u00f3gicos en desarrollo", 
-          "root_type": "None"
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-        "name": "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, activos biol\u00f3gicos ", 
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-        "children": [
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-           {
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-            "root_type": "Asset"
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-           {
-            "name": "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones, valor razonable", 
-            "root_type": "Asset"
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-           {
-            "name": "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones, costos de financiaci\u00f3n", 
-            "root_type": "Asset"
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-          "name": "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones", 
-          "root_type": "None"
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-            "name": "Activos no corrientes ...- Inversiones inmoviliarias / terrenos, costo", 
-            "root_type": "Asset"
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-            "name": "Activos no corrientes ...- Inversiones inmoviliarias / terrenos, revaluaci\u00f3n", 
-            "root_type": "Asset"
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-          "name": "Activos no corrientes ...- Inversiones inmoviliarias / terrenos ", 
-          "root_type": "None"
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-        "name": "Activos no corrientes mantenidos para la venta - Inversiones inmobiliarias ", 
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-        "children": [
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-           {
-            "name": "Activos no corrientes ...- Intangibles / patentes y propiedad industrial, revaluaci\u00f3n", 
-            "root_type": "Asset"
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-          "name": "Activos no corrientes ...- Intangibles / patentes y propiedad industrial ", 
-          "root_type": "None"
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-            "root_type": "Asset"
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-          "name": "Activos no corrientes ...- Intangibles / otros activos intangibles", 
-          "root_type": "None"
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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 no corrientes ...- Intangibles / concesiones, licencias y derechos ", 
-          "root_type": "None"
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-          "children": [
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-            "name": "Activos no corrientes ...- Intangibles / programas de computadora (software), costo", 
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-           {
-            "name": "Activos no corrientes ...- Intangibles / programas de computadora (software), revaluaci\u00f3n", 
-            "root_type": "Asset"
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-          "name": "Activos no corrientes ...- Intangibles / programas de computadora (software) ", 
-          "root_type": "None"
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-         {
-          "children": [
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-            "name": "Activos no corrientes ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos, revaluaci\u00f3n", 
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-           {
-            "name": "Activos no corrientes ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos, costo", 
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-          "name": "Activos no corrientes ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos ", 
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-          "name": "Activos no corrientes ...- 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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-            "root_type": "Asset"
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-          "name": "Activos no corrientes ...- Intangibles / reservas de recursos extra\u00edbles", 
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-       {
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-            "root_type": "Asset"
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-            "name": "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo, costos de financiaci\u00f3n", 
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-          "name": "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo", 
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-         {
-          "children": [
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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 no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones, revaluaci\u00f3n", 
-            "root_type": "Asset"
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-            "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones, costo", 
-            "root_type": "Asset"
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-          "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones", 
-          "root_type": "None"
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-        "name": "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, inversi\u00f3n inmoviliaria", 
-        "root_type": "None"
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-       {
-        "children": [
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-          "children": [
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-            "root_type": "Asset"
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-           {
-            "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ maquinarias y equipos de explotaci\u00f3n, costo de financiaci\u00f3n", 
-            "root_type": "Asset"
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-          "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ maquinarias y equipos de explotaci\u00f3n ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
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-            "root_type": "Asset"
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-           {
-            "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones, costo de adquisici\u00f3n o construcci\u00f3n ", 
-            "root_type": "Asset"
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-            "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones, costo de financiaci\u00f3n", 
-            "root_type": "Asset"
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-          ], 
-          "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones  ", 
-          "root_type": "None"
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-         {
-          "children": [
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-            "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ herramientas y unidades de reemplazo, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ herramientas y unidades de reemplazo, revaluaci\u00f3n", 
-            "root_type": "Asset"
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-          "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ herramientas y unidades de reemplazo ", 
-          "root_type": "None"
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-         {
-          "children": [
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-            "root_type": "Asset"
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-           {
-            "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ equipos diversos, revaluaci\u00f3n", 
-            "root_type": "Asset"
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-          "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ equipos diversos", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
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-            "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ muebles y enseres, costo", 
-            "root_type": "Asset"
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-           {
-            "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ muebles y enseres, revaluaci\u00f3n", 
-            "root_type": "Asset"
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-          "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ muebles y enseres", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
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-            "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ equipo de transporte, revaluaci\u00f3n ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ equipo de transporte, costo", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ equipo de transporte ", 
-          "root_type": "None"
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-        "name": "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, inmuebles, maquinaria y equipo", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Activos no corrientes mantenidos ...- Amortizaci\u00f3n acumulada, intangibles, concesiones, licencias y derechos, costo ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Activos no corrientes mantenidos ...- Amortizaci\u00f3n acumulada, intangibles, concesiones, licencias y derechos, revaluaci\u00f3n ", 
-            "root_type": "Asset"
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-          "name": "Activos no corrientes mantenidos para la venta - Amortizaci\u00f3n acumulada, intangibles, concesiones, licencias y derechos ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, otros activos intangibles, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, otros activos intangibles, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }
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-          "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, otros activos intangibles", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Activos no corrientes mantenidos ...- Amortizaci\u00f3n acumulada, intangibles, patentes y propiedad industrial, costo ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Activos no corrientes mantenidos ...- Amortizaci\u00f3n acumulada, intangibles, patentes y propiedad industrial, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Activos no corrientes mantenidos para la venta - Amortizaci\u00f3n acumulada, intangibles, patentes y propiedad industrial  ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, programas de computadora (software), revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, programas de computadora (software), costo", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, programas de computadora (software)", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, costos de exploraci\u00f3n y desarrollo, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, costos de exploraci\u00f3n y desarrollo, costo", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, costos de exploraci\u00f3n y desarrollo ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, f\u00f3rmulas, dise\u00f1os y prototipos, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, f\u00f3rmulas, dise\u00f1os y prototipos, costo", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, f\u00f3rmulas, dise\u00f1os y prototipos ", 
-          "root_type": "None"
-         }, 
-         {
-          "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"
-           }, 
-           {
-            "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n .../ inmuebles, maquinaria y equipo, herramientas y unidades de reemplazo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / inmuebles, maquinaria y equipo, muebles y enseres", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n .../ inmuebles, maquinaria y equipo, maquinarias y equipos de explotaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / inmuebles, maquinaria y equipo", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / inversi\u00f3n inmobiliaria, terrenos", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / inversi\u00f3n inmobiliaria, edificaciones", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / inversi\u00f3n inmobiliaria", 
-          "root_type": "None"
-         }, 
-         {
-          "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"
-           }, 
-           {
-            "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / intangibles, f\u00f3rmulas, dise\u00f1os y prototipos ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / intangibles, programas de computadora (software)", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / intangibles, concesiones, licencias y otros derechos ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / intangibles ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / activos biol\u00f3gicos, activos biol\u00f3gicos en desarrollo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / activos biol\u00f3gicos, activos biol\u00f3gicos en producci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "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", 
-        "root_type": "None"
-       }
-      ], 
-      "name": "Activos no corrientes mantenidos para la venta    ", 
-      "root_type": "None"
-     }, 
-     {
-      "children": [
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Mercade...- Mercader\u00edas .../ mercader\u00edas manufacturadas, valor razonable", 
-            "root_type": "Asset"
-           }, 
-           {
-            "children": [
-             {
-              "name": "Mercade...- Mercader\u00edas .../ mercader\u00edas manufacturadas, costo - Categoria de productos 01", 
-              "root_type": "Asset"
-             }
-            ], 
-            "name": "Mercade...- Mercader\u00edas .../ Mercader\u00edas manufacturadas, costo  ", 
-            "root_type": "None"
-           }
-          ], 
-          "name": "Mercader\u00edas - Mercader\u00edas manufacturadas / mercader\u00edas manufacturadas", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Mercader\u00edas - Mercader\u00edas manufacturadas", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Mercade...- Mercader\u00edas desvalorizadas / inmuebles ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Mercade...- Mercader\u00edas desvalorizadas / productos agropecuarios y pisc\u00edcolas ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "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"
-         }
-        ], 
-        "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"
-           }, 
-           {
-            "name": "Inmuebles, ...- Herramientas y unidades de reemplazo / unidades de reemplazo, costo", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Herramientas y unidades de reemplazo / unidades de reemplazo", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inmuebles, maquinaria y equipo - Herramientas y unidades de reemplazo ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inmuebles, maquinaria ...- Terrenos / terrenos, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Terrenos / terrenos, costo", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Terrenos / terrenos ", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inmuebles, maquinaria y equipo - Terrenos ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inmuebles, ...- Maquinarias y equipos .../ maquinarias y equipos de explotaci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, ...- Maquinarias y equipos .../ maquinarias y equipos .., costo de financiaci\u00f3n, maquinarias y equipos de explotaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, ...- Maquinarias y equipos .../ maquinarias y equipos de explotaci\u00f3n, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Maquinarias y equipos de explotaci\u00f3n / maquinarias y equipos de explotaci\u00f3n", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inmuebles, maquinaria y equipo - Maquinarias y equipos de explotaci\u00f3n", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inmuebles, ...- Equipos diversos / otros equipos, revaluaci\u00f3n ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, ...- Equipos diversos / otros equipos, costo", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Equipos diversos / otros equipos ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inmuebles, ...- Equipos diversos / equipo para procesamiento de informaci\u00f3n, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, ...- Equipos diversos / equipo para procesamiento de informaci\u00f3n, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Equipos diversos / equipo para procesamiento de informaci\u00f3n (de c\u00f3mputo) ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inmuebles, ...- Equipos diversos / equipo de comunicaci\u00f3n, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, ...- Equipos diversos / equipo de comunicaci\u00f3n, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "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"
-           }, 
-           {
-            "name": "Inmuebles, ...- Equipos diversos / equipo de seguridad, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Equipos diversos / equipo de seguridad", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inmuebles, maquinaria y equipo - Equipos diversos", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / almacenes, costo de financiaci\u00f3n, almacenes", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / almacenes, costo de adquisici\u00f3n o construcci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / almacenes, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Edificaciones / almacenes", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones para producci\u00f3n, costo de financiaci\u00f3n, edificaciones para producci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones para producci\u00f3n, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones para producci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Edificaciones / edificaciones para producci\u00f3n ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / instalaciones, costo de adquisici\u00f3n o construcci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / instalaciones, costo de financiaci\u00f3n, instalaciones", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / instalaciones, revaluaci\u00f3n ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Edificaciones / instalaciones", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones administrativas, costo de financiaci\u00f3n, edificaciones", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones administrativas, costo de adquisici\u00f3n o construcci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones administrativas, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Edificaciones / edificaciones administrativas ", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inmuebles, maquinaria y equipo - Edificaciones", 
-        "root_type": "None"
-       }
-      ], 
-      "name": "Inmuebles, maquinaria y equipo   ", 
-      "root_type": "None"
-     }, 
-     {
-      "children": [
-       {
-        "children": [
-         {
-          "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / edificaciones ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / equipo de transporte", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / terrenos", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / equipos diversos ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "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"
-         }
-        ], 
-        "name": "Activos adquiridos en arrendamiento financiero - Inmuebles, maquinaria y equipo ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Activos adquiridos ...- Inversiones inmobiliarias / terrenos ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Activos adquiridos ...- Inversiones inmobiliarias / edificaciones", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Activos adquiridos en arrendamiento financiero - Inversiones inmobiliarias ", 
-        "root_type": "None"
-       }
-      ], 
-      "name": "Activos adquiridos en arrendamiento financiero   ", 
-      "root_type": "None"
-     }, 
-     {
-      "children": [
-       {
-        "name": "Capital / Dividendos a Distribuir en Acciones", 
-        "root_type": "Liability"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Edificaciones / edificaciones, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Edificaciones / edificaciones, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Edificaciones / edificaciones, costos de financiaci\u00f3n, inversiones inmobliarias", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Edificaciones / edificaciones, valor razonable", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inversiones ...- Edificaciones /  edificaciones", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inversiones inmobiliarias - Edificaciones ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Terrenos / rurales, valor razonable ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Terrenos / rurales, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Terrenos / rurales, costo", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inversiones ...- Terrenos / rurales ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Terrenos / urbanos, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Terrenos / urbanos, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Terrenos / urbanos, valor razonable ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inversiones ...- Terrenos / urbanos ", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inversiones inmobiliarias - Terrenos ", 
-        "root_type": "None"
-       }, 
-       {
-        "name": "Capital / (-) Descuento de Emisi\u00f3n de Acciones", 
-        "root_type": "Liability"
-       }, 
-       {
-        "name": "PATRIMONIO DE LOS NEGOCIOS FIDUCIARIOS"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Patrimonio del fondo colectivo", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Patrimonio del fondo administrado", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "PATRIMONIO DE LOS FONDOS DE INVERSI\u00d3N"
-       }, 
-       {
-        "name": "PAGADO"
-       }, 
-       {
-        "name": "ACCIONES EN TESORER\u00cdA"
-       }, 
-       {
-        "name": "FONDO PATRIMONIAL"
-       }
-      ], 
-      "name": "Inversiones inmobiliarias   ", 
-      "root_type": "None"
-     }, 
-     {
-      "children": [
-       {
-        "children": [
-         {
-          "name": "Inversiones ...- Desvalorizaci\u00f3n de inversiones .../ instrumentos financieros representativos de derecho ..., acuerdo de compra ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Inversiones ...- Desvalorizaci\u00f3n de inversiones .../ inversiones a ser mantenidas hasta el vencimiento, acuerdo de compra", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inversiones mobiliarias - Desvalorizaci\u00f3n de inversiones mobiliarias ** acuerdos de compra ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Inversiones a .../ instrumentos financieros ...de deuda, valores emitidos por el sistema financiero", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Inversiones a .../ instrumentos financieros ...de deuda, valores emitidos por las empresas ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Inversiones a ../ instrumentos ., otros t\u00edtulos representativos de deuda **valores emitidos por otras entidades", 
-            "root_type": "Asset"
-           }, 
-           {
-            "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", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inversiones mobiliarias - Inversiones a ser mantenidas hasta el vencimiento", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ otros t\u00edtulos representativos de patrimonio, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros representativos de .../ otros t\u00edtulos representativos de patrimonio, valor razonable ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inversiones ...- Instrumentos financieros representativos de derecho patrimonial / otros t\u00edtulos representativos de patrimonio", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Instrumentos financieros  .../ participaciones en asociaciones en participaci\u00f3n y consorcios, valor razonable", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros  .../ participaciones en asociaciones en participaci\u00f3n y consorcios, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros  .../ participaciones en asociaciones en participaci\u00f3n ..., participaci\u00f3n patrimonial", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inversiones ...- Instrumentos financieros representativos de .../ participaciones en asociaciones en participaci\u00f3n y consorcios", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos mutuos, valor razonable", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos mutuos, costo", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ certificados de participaci\u00f3n de fondos mutuos", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos de inversi\u00f3n, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos de inversi\u00f3n, valor razonable ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ **certificados de participaci\u00f3n de fondos de inversi\u00f3n", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, comunes, participaci\u00f3n patrimonial", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, comunes, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, comunes, valor razonable", 
-            "root_type": "Asset"
-           }
-          ], 
-          "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"
-           }, 
-           {
-            "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": [
-           {
-            "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / otros activos intangibles", 
-            "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"
-           }, 
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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)..", 
-            "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": [
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-          "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"
-           }
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-          "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": [
-           {
-            "name": "Valuaci\u00f3n y ...- Provisiones - Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado, costo", 
-            "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": [
-           {
-            "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inversiones inmobiliarias / edificaciones, revaluaci\u00f3n", 
-            "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/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"
-           }, 
-           {
-            "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"
-           }, 
-           {
-            "name": "Desvalorizaci\u00f3n ...- Inversiones inmobiliarias / edificaciones, edificaciones, costo de adquisici\u00f3n o construcci\u00f3n ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Desvalorizaci\u00f3n ...- Inversiones inmobiliarias / edificaciones ", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Desvalorizaci\u00f3n de activo inmovilizado - Inversiones inmobiliarias  ", 
-        "root_type": "None"
-       }
-      ], 
-      "name": "Desvalorizaci\u00f3n de activo inmovilizado ", 
-      "root_type": "None"
-     }, 
-     {
-      "name": "PATRIMONIO"
-     }, 
-     {
-      "children": [
-       {
-        "children": [
-         {
-          "name": "Pasivo diferido - Ingresos diferidos / Categoria de productos 01", 
-          "root_type": "Liability"
-         }
-        ], 
-        "name": "Pasivo diferido - Ingresos diferidos ", 
-        "root_type": "None"
-       }, 
-       {
-        "name": "Pasivo diferido - Subsidios recibidos diferidos ", 
-        "root_type": "Liability"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Pasivo diferido - Costos diferidos / Categoria de productos 01", 
-          "root_type": "Liability"
-         }
-        ], 
-        "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"
-         }
-        ], 
-        "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"
-         }
-        ], 
-        "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": [
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ gerentes", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ directores", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ diversas", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ accionistas (o socios) ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ personal", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar al personal, a los accionistas (socios), directores y gerentes", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, relacionadas / facturas, boletas y otros comprobantes por cobrar ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, relacionadas / letras por cobrar ", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - ** Cuentas por cobrar comerciales, relacionadas ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / otras cuentas por cobrar diversas ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / intereses, regal\u00edas y dividendos ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / dep\u00f3sitos otorgados en garant\u00eda ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, relacionadas / pr\u00e9stamos ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / venta de activos inmovilizados ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / activos por instrumentos financieros", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, relacionadas", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / dep\u00f3sitos otorgados en garant\u00eda", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / reclamaciones a terceros", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / intereses, r\u00e9galias y dividendos", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / activos por instrumentos financieros", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / otras cuentas por cobrar diversas", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / pr\u00e9stamos", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / venta de activo inmovilizado", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros  ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, terceros / letras por cobrar ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, terceros / facturas, boletas y otros comprobantes por cobrar ", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar comerciales, terceros ", 
-        "root_type": "None"
-       }
-      ], 
-      "name": "Estimaci\u00f3n de cuentas de cobranza dudosa", 
-      "root_type": "None"
-     }, 
-     {
-      "children": [
-       {
-        "children": [
-         {
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-            "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", 
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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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-            "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"
-         }, 
-         {
-          "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"
-           }, 
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-            "root_type": "Asset"
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-          "name": "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / costo de financiaci\u00f3n, inmuebles maquinaria y equipo", 
-          "root_type": "None"
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-         {
-          "name": "Inmuebles, maquinaria y equipo - Construcciones y obras en curso / adaptaci\u00f3n de terrenos ", 
-          "root_type": "Asset"
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-        "name": "Inmuebles, maquinaria y equipo - Construcciones y obras en curso ", 
-        "root_type": "None"
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-       {
-        "children": [
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-          "name": "Inmuebles, maquinaria y equipo - Unidades por recibir / equipos diversos", 
-          "root_type": "Asset"
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-         {
-          "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"
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-         {
-          "name": "Inmuebles, maquinaria y equipo - Unidades por recibir / maquinarias y equipos de explotaci\u00f3n ", 
-          "root_type": "Asset"
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-        "name": "Inmuebles, maquinaria y equipo - Unidades por recibir ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inmuebles, ...- Muebles y enseres / muebles, revaluaci\u00f3n", 
-            "root_type": "Asset"
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-           {
-            "name": "Inmuebles, ...- Muebles y enseres / muebles, costo ", 
-            "root_type": "Asset"
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-          "name": "Inmuebles, maquinaria y equipo - Muebles y enseres / muebles", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inmuebles, ...- Muebles y enseres / enseres, revaluaci\u00f3n", 
-            "root_type": "Asset"
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-           {
-            "name": "Inmuebles, ...- Muebles y enseres / enseres, costo", 
-            "root_type": "Asset"
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-          "name": "Inmuebles, maquinaria y equipo - Muebles y enseres / enseres", 
-          "root_type": "None"
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-        ], 
-        "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"
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-          ], 
-          "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"
-           }, 
-           {
-            "name": "Inmuebles, ...- Herramientas y unidades de reemplazo / unidades de reemplazo, costo", 
-            "root_type": "Asset"
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-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Herramientas y unidades de reemplazo / unidades de reemplazo", 
-          "root_type": "None"
-         }
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-        "name": "Inmuebles, maquinaria y equipo - Herramientas y unidades de reemplazo ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inmuebles, maquinaria ...- Terrenos / terrenos, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Terrenos / terrenos, costo", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Terrenos / terrenos ", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inmuebles, maquinaria y equipo - Terrenos ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inmuebles, ...- Maquinarias y equipos .../ maquinarias y equipos de explotaci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, ...- Maquinarias y equipos .../ maquinarias y equipos .., costo de financiaci\u00f3n, maquinarias y equipos de explotaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, ...- Maquinarias y equipos .../ maquinarias y equipos de explotaci\u00f3n, revaluaci\u00f3n", 
-            "root_type": "Asset"
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-          "name": "Inmuebles, maquinaria y equipo - Maquinarias y equipos de explotaci\u00f3n / maquinarias y equipos de explotaci\u00f3n", 
-          "root_type": "None"
-         }
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-        "name": "Inmuebles, maquinaria y equipo - Maquinarias y equipos de explotaci\u00f3n", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inmuebles, ...- Equipos diversos / otros equipos, revaluaci\u00f3n ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, ...- Equipos diversos / otros equipos, costo", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Equipos diversos / otros equipos ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inmuebles, ...- Equipos diversos / equipo para procesamiento de informaci\u00f3n, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "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"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inmuebles, ...- Equipos diversos / equipo de comunicaci\u00f3n, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, ...- Equipos diversos / equipo de comunicaci\u00f3n, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "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"
-           }, 
-           {
-            "name": "Inmuebles, ...- Equipos diversos / equipo de seguridad, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Equipos diversos / equipo de seguridad", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inmuebles, maquinaria y equipo - Equipos diversos", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / almacenes, costo de financiaci\u00f3n, almacenes", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / almacenes, costo de adquisici\u00f3n o construcci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / almacenes, revaluaci\u00f3n", 
-            "root_type": "Asset"
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-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Edificaciones / almacenes", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones para producci\u00f3n, costo de financiaci\u00f3n, edificaciones para producci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones para producci\u00f3n, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones para producci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n", 
-            "root_type": "Asset"
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-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Edificaciones / edificaciones para producci\u00f3n ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / instalaciones, costo de adquisici\u00f3n o construcci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / instalaciones, costo de financiaci\u00f3n, instalaciones", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / instalaciones, revaluaci\u00f3n ", 
-            "root_type": "Asset"
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-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Edificaciones / instalaciones", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones administrativas, costo de financiaci\u00f3n, edificaciones", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones administrativas, costo de adquisici\u00f3n o construcci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones administrativas, revaluaci\u00f3n", 
-            "root_type": "Asset"
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-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Edificaciones / edificaciones administrativas ", 
-          "root_type": "None"
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-        ], 
-        "name": "Inmuebles, maquinaria y equipo - Edificaciones", 
-        "root_type": "None"
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-      "name": "Inmuebles, maquinaria y equipo   ", 
-      "root_type": "None"
-     }, 
-     {
-      "children": [
-       {
-        "children": [
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-          "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / edificaciones ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / equipo de transporte", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / terrenos", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / equipos diversos ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "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"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Activos adquiridos ...- Inversiones inmobiliarias / terrenos ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Activos adquiridos ...- Inversiones inmobiliarias / edificaciones", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Activos adquiridos en arrendamiento financiero - Inversiones inmobiliarias ", 
-        "root_type": "None"
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-      ], 
-      "name": "Activos adquiridos en arrendamiento financiero   ", 
-      "root_type": "None"
-     }, 
-     {
-      "children": [
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-        "name": "Capital / Dividendos a Distribuir en Acciones", 
-        "root_type": "Liability"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Edificaciones / edificaciones, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Edificaciones / edificaciones, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Edificaciones / edificaciones, costos de financiaci\u00f3n, inversiones inmobliarias", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Edificaciones / edificaciones, valor razonable", 
-            "root_type": "Asset"
-           }
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-          "name": "Inversiones ...- Edificaciones /  edificaciones", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inversiones inmobiliarias - Edificaciones ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Terrenos / rurales, valor razonable ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Terrenos / rurales, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Terrenos / rurales, costo", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inversiones ...- Terrenos / rurales ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Terrenos / urbanos, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Terrenos / urbanos, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Terrenos / urbanos, valor razonable ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inversiones ...- Terrenos / urbanos ", 
-          "root_type": "None"
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-        ], 
-        "name": "Inversiones inmobiliarias - Terrenos ", 
-        "root_type": "None"
-       }, 
-       {
-        "name": "Capital / (-) Descuento de Emisi\u00f3n de Acciones", 
-        "root_type": "Liability"
-       }, 
-       {
-        "name": "PATRIMONIO DE LOS NEGOCIOS FIDUCIARIOS"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Patrimonio del fondo colectivo", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Patrimonio del fondo administrado", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "PATRIMONIO DE LOS FONDOS DE INVERSI\u00d3N"
-       }, 
-       {
-        "name": "PAGADO"
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-       {
-        "name": "ACCIONES EN TESORER\u00cdA"
-       }, 
-       {
-        "name": "FONDO PATRIMONIAL"
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-      "name": "Inversiones inmobiliarias   ", 
-      "root_type": "None"
-     }, 
-     {
-      "children": [
-       {
-        "children": [
-         {
-          "name": "Inversiones ...- Desvalorizaci\u00f3n de inversiones .../ instrumentos financieros representativos de derecho ..., acuerdo de compra ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Inversiones ...- Desvalorizaci\u00f3n de inversiones .../ inversiones a ser mantenidas hasta el vencimiento, acuerdo de compra", 
-          "root_type": "None"
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-        ], 
-        "name": "Inversiones mobiliarias - Desvalorizaci\u00f3n de inversiones mobiliarias ** acuerdos de compra ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Inversiones a .../ instrumentos financieros ...de deuda, valores emitidos por el sistema financiero", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Inversiones a .../ instrumentos financieros ...de deuda, valores emitidos por las empresas ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Inversiones a ../ instrumentos ., otros t\u00edtulos representativos de deuda **valores emitidos por otras entidades", 
-            "root_type": "Asset"
-           }, 
-           {
-            "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", 
-          "root_type": "None"
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-        "name": "Inversiones mobiliarias - Inversiones a ser mantenidas hasta el vencimiento", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ otros t\u00edtulos representativos de patrimonio, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros representativos de .../ otros t\u00edtulos representativos de patrimonio, valor razonable ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inversiones ...- Instrumentos financieros representativos de derecho patrimonial / otros t\u00edtulos representativos de patrimonio", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Instrumentos financieros  .../ participaciones en asociaciones en participaci\u00f3n y consorcios, valor razonable", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros  .../ participaciones en asociaciones en participaci\u00f3n y consorcios, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros  .../ participaciones en asociaciones en participaci\u00f3n ..., participaci\u00f3n patrimonial", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inversiones ...- Instrumentos financieros representativos de .../ participaciones en asociaciones en participaci\u00f3n y consorcios", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos mutuos, valor razonable", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos mutuos, costo", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ certificados de participaci\u00f3n de fondos mutuos", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos de inversi\u00f3n, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos de inversi\u00f3n, valor razonable ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ **certificados de participaci\u00f3n de fondos de inversi\u00f3n", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, comunes, participaci\u00f3n patrimonial", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, comunes, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, comunes, valor razonable", 
-            "root_type": "Asset"
-           }
-          ], 
-          "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"
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-      ], 
-      "name": "Activo diferido ", 
-      "root_type": "None"
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-     {
-      "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"
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-      ], 
-      "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"
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-           {
-            "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"
-         }, 
-         {
-          "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"
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-        "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"
-         }
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-        "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"
-         }
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-        "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": [
-           {
-            "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / otros activos intangibles", 
-            "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": [
-           {
-            "name": "Valuaci\u00f3n y ...- Provisiones - Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado, costo", 
-            "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": [
-           {
-            "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inversiones inmobiliarias / edificaciones, revaluaci\u00f3n", 
-            "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": [
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-            "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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-            "root_type": "None"
-           }, 
-           {
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-            "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": [
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-            "root_type": "None"
-           }, 
-           {
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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 .../ maquinarias y equipos de explotaci\u00f3n", 
-            "root_type": "None"
-           }, 
-           {
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-            "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"
-         }, 
-         {
-          "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"
-           }, 
-           {
-            "name": "Desvalorizaci\u00f3n ...- Inversiones inmobiliarias / edificaciones, edificaciones, costo de adquisici\u00f3n o construcci\u00f3n ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Desvalorizaci\u00f3n ...- Inversiones inmobiliarias / edificaciones ", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Desvalorizaci\u00f3n de activo inmovilizado - Inversiones inmobiliarias  ", 
-        "root_type": "None"
-       }
-      ], 
-      "name": "Desvalorizaci\u00f3n de activo inmovilizado ", 
-      "root_type": "None"
-     }, 
-     {
-      "name": "PATRIMONIO"
-     }, 
-     {
-      "children": [
-       {
-        "children": [
-         {
-          "name": "Pasivo diferido - Ingresos diferidos / Categoria de productos 01", 
-          "root_type": "Liability"
-         }
-        ], 
-        "name": "Pasivo diferido - Ingresos diferidos ", 
-        "root_type": "None"
-       }, 
-       {
-        "name": "Pasivo diferido - Subsidios recibidos diferidos ", 
-        "root_type": "Liability"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Pasivo diferido - Costos diferidos / Categoria de productos 01", 
-          "root_type": "Liability"
-         }
-        ], 
-        "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"
-         }
-        ], 
-        "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"
-         }
-        ], 
-        "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": [
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ gerentes", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ directores", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ diversas", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ accionistas (o socios) ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ personal", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar al personal, a los accionistas (socios), directores y gerentes", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, relacionadas / facturas, boletas y otros comprobantes por cobrar ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, relacionadas / letras por cobrar ", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - ** Cuentas por cobrar comerciales, relacionadas ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / otras cuentas por cobrar diversas ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / intereses, regal\u00edas y dividendos ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / dep\u00f3sitos otorgados en garant\u00eda ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, relacionadas / pr\u00e9stamos ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / venta de activos inmovilizados ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / activos por instrumentos financieros", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, relacionadas", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / dep\u00f3sitos otorgados en garant\u00eda", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / reclamaciones a terceros", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / intereses, r\u00e9galias y dividendos", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / activos por instrumentos financieros", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / otras cuentas por cobrar diversas", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / pr\u00e9stamos", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / venta de activo inmovilizado", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros  ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, terceros / letras por cobrar ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, terceros / facturas, boletas y otros comprobantes por cobrar ", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar comerciales, terceros ", 
-        "root_type": "None"
-       }
-      ], 
-      "name": "Estimaci\u00f3n de cuentas de cobranza dudosa", 
-      "root_type": "None"
-     }, 
-     {
-      "children": [
-       {
-        "children": [
-         {
-          "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Agotamiento acumulado / agotamiento de reservas de recursos extra\u00edbles ", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Depreciaci\u00f3n, amortizaci\u00f3n y agotamiento acumulados - Agotamiento acumulado  ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Depreciaci\u00f3n, ...- Amortizaci\u00f3n acumulada / intangibles, costos de financiaci\u00f3n, costos de exploraci\u00f3n y desarrollo ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costos de financiaci\u00f3n  ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, f\u00f3rmulas, dise\u00f1os y prototipos ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, patentes y propiedad industrial", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, programas de computadora (software)", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, otros activos intangibles ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, concesiones, licencias y otros derechos ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, programas de computadora (software)", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, concesiones, licencias y otros derechos ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, patentes y propiedad industrial", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, costos de exploraci\u00f3n y desarrollo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, otros activos intangibles ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, f\u00f3rmulas, dise\u00f1os y prototipos ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo ", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Depreciaci\u00f3n, amortizaci\u00f3n y agotamiento acumulados - Amortizaci\u00f3n acumulada ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n ../ activos biol\u00f3gicos en producci\u00f3n,costo de financiacion, activos biol\u00f3gicos de origen vegetal ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n ../ activos biol\u00f3gicos en producci\u00f3n, costo de financiaci\u00f3n, activos biol\u00f3gicos de origen animal ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / activos biol\u00f3gicos en producci\u00f3n, costo de financiaci\u00f3n ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo de financiaci\u00f3n, edificaciones ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo de financiaci\u00f3n, maquinarias y equipos de explotaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / inmuebles, maquinaria y equipo, costo de financiaci\u00f3n ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo, equipo de transporte", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo, maquinarias y equipos de explotaci\u00f3n ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo, muebles y enseres", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo, herramientas y unidades de reemplazo ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo, edificaciones", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo, equipos diversos ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / inmuebles, maquinaria y equipo, costo ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n acumulada / inversiones inmobiliarias, edificaciones, costo de adquisici\u00f3n o construcci\u00f3n ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n acumulada / inversiones inmobiliarias, edificaciones, costo de financiaci\u00f3n  ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n acumulada / inversiones inmobiliarias, edificaciones, revaluaci\u00f3n ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / inversiones inmobiliarias ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ activos biol\u00f3gicos en producci\u00f3n, costo, activos biol\u00f3gicos de origen vegetal ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ activos biol\u00f3gicos en producci\u00f3n, costo, activos biol\u00f3gicos de origen animal ", 
-            "root_type": "Asset"
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-          ], 
-          "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / activos biol\u00f3gicos en producci\u00f3n, costo", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, revaluaci\u00f3n, maquinarias y equipos de explotaci\u00f3n ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, revaluaci\u00f3n, equipos diversos ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, revaluaci\u00f3n, edificaciones ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "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"
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-          "name": "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / inmuebles, maquinaria y equipo, revaluaci\u00f3n", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
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-            "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"
-           }
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-          "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"
-           }
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-          "name": "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / intangibles ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
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-            "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"
-       }
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-      "name": "Cuentas por pagar diversas, relacionadas ", 
-      "root_type": "None"
-     }, 
-     {
-      "children": [
-       {
-        "children": [
-         {
-          "children": [
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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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-           {
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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": "Renta variable"
-         }, 
-         {
-          "children": [
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-            "root_type": "Asset"
-           }, 
-           {
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-            "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": [
-           {
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-           }
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-          "name": "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, f\u00f3rmulas, dise\u00f1os y prototipos ", 
-          "root_type": "None"
-         }, 
-         {
-          "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"
-           }, 
-           {
-            "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n .../ inmuebles, maquinaria y equipo, herramientas y unidades de reemplazo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / inmuebles, maquinaria y equipo, muebles y enseres", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n .../ inmuebles, maquinaria y equipo, maquinarias y equipos de explotaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / inmuebles, maquinaria y equipo", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / inversi\u00f3n inmobiliaria, terrenos", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / inversi\u00f3n inmobiliaria, edificaciones", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / inversi\u00f3n inmobiliaria", 
-          "root_type": "None"
-         }, 
-         {
-          "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"
-           }, 
-           {
-            "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / intangibles, f\u00f3rmulas, dise\u00f1os y prototipos ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / intangibles, programas de computadora (software)", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / intangibles, concesiones, licencias y otros derechos ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / intangibles ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / activos biol\u00f3gicos, activos biol\u00f3gicos en desarrollo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / activos biol\u00f3gicos, activos biol\u00f3gicos en producci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "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", 
-        "root_type": "None"
-       }
-      ], 
-      "name": "Activos no corrientes mantenidos para la venta    ", 
-      "root_type": "None"
-     }, 
-     {
-      "children": [
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Mercade...- Mercader\u00edas .../ mercader\u00edas manufacturadas, valor razonable", 
-            "root_type": "Asset"
-           }, 
-           {
-            "children": [
-             {
-              "name": "Mercade...- Mercader\u00edas .../ mercader\u00edas manufacturadas, costo - Categoria de productos 01", 
-              "root_type": "Asset"
-             }
-            ], 
-            "name": "Mercade...- Mercader\u00edas .../ Mercader\u00edas manufacturadas, costo  ", 
-            "root_type": "None"
-           }
-          ], 
-          "name": "Mercader\u00edas - Mercader\u00edas manufacturadas / mercader\u00edas manufacturadas", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Mercader\u00edas - Mercader\u00edas manufacturadas", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Mercade...- Mercader\u00edas desvalorizadas / inmuebles ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Mercade...- Mercader\u00edas desvalorizadas / productos agropecuarios y pisc\u00edcolas ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "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"
-         }
-        ], 
-        "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"
-           }, 
-           {
-            "name": "Inmuebles, ...- Herramientas y unidades de reemplazo / unidades de reemplazo, costo", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Herramientas y unidades de reemplazo / unidades de reemplazo", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inmuebles, maquinaria y equipo - Herramientas y unidades de reemplazo ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inmuebles, maquinaria ...- Terrenos / terrenos, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Terrenos / terrenos, costo", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Terrenos / terrenos ", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inmuebles, maquinaria y equipo - Terrenos ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inmuebles, ...- Maquinarias y equipos .../ maquinarias y equipos de explotaci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, ...- Maquinarias y equipos .../ maquinarias y equipos .., costo de financiaci\u00f3n, maquinarias y equipos de explotaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, ...- Maquinarias y equipos .../ maquinarias y equipos de explotaci\u00f3n, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Maquinarias y equipos de explotaci\u00f3n / maquinarias y equipos de explotaci\u00f3n", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inmuebles, maquinaria y equipo - Maquinarias y equipos de explotaci\u00f3n", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inmuebles, ...- Equipos diversos / otros equipos, revaluaci\u00f3n ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, ...- Equipos diversos / otros equipos, costo", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Equipos diversos / otros equipos ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inmuebles, ...- Equipos diversos / equipo para procesamiento de informaci\u00f3n, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, ...- Equipos diversos / equipo para procesamiento de informaci\u00f3n, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Equipos diversos / equipo para procesamiento de informaci\u00f3n (de c\u00f3mputo) ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inmuebles, ...- Equipos diversos / equipo de comunicaci\u00f3n, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, ...- Equipos diversos / equipo de comunicaci\u00f3n, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "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"
-           }, 
-           {
-            "name": "Inmuebles, ...- Equipos diversos / equipo de seguridad, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Equipos diversos / equipo de seguridad", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inmuebles, maquinaria y equipo - Equipos diversos", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / almacenes, costo de financiaci\u00f3n, almacenes", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / almacenes, costo de adquisici\u00f3n o construcci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / almacenes, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Edificaciones / almacenes", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones para producci\u00f3n, costo de financiaci\u00f3n, edificaciones para producci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones para producci\u00f3n, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones para producci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Edificaciones / edificaciones para producci\u00f3n ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / instalaciones, costo de adquisici\u00f3n o construcci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / instalaciones, costo de financiaci\u00f3n, instalaciones", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / instalaciones, revaluaci\u00f3n ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Edificaciones / instalaciones", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones administrativas, costo de financiaci\u00f3n, edificaciones", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones administrativas, costo de adquisici\u00f3n o construcci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inmuebles, maquinaria ...- Edificaciones / edificaciones administrativas, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inmuebles, maquinaria y equipo - Edificaciones / edificaciones administrativas ", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inmuebles, maquinaria y equipo - Edificaciones", 
-        "root_type": "None"
-       }
-      ], 
-      "name": "Inmuebles, maquinaria y equipo   ", 
-      "root_type": "None"
-     }, 
-     {
-      "children": [
-       {
-        "children": [
-         {
-          "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / edificaciones ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / equipo de transporte", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / terrenos", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Activos adquiridos ...- Inmuebles, maquinaria y equipo / equipos diversos ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "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"
-         }
-        ], 
-        "name": "Activos adquiridos en arrendamiento financiero - Inmuebles, maquinaria y equipo ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Activos adquiridos ...- Inversiones inmobiliarias / terrenos ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Activos adquiridos ...- Inversiones inmobiliarias / edificaciones", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "Activos adquiridos en arrendamiento financiero - Inversiones inmobiliarias ", 
-        "root_type": "None"
-       }
-      ], 
-      "name": "Activos adquiridos en arrendamiento financiero   ", 
-      "root_type": "None"
-     }, 
-     {
-      "children": [
-       {
-        "name": "Capital / Dividendos a Distribuir en Acciones", 
-        "root_type": "Liability"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Edificaciones / edificaciones, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Edificaciones / edificaciones, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Edificaciones / edificaciones, costos de financiaci\u00f3n, inversiones inmobliarias", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Edificaciones / edificaciones, valor razonable", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inversiones ...- Edificaciones /  edificaciones", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inversiones inmobiliarias - Edificaciones ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Terrenos / rurales, valor razonable ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Terrenos / rurales, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Terrenos / rurales, costo", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inversiones ...- Terrenos / rurales ", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Terrenos / urbanos, revaluaci\u00f3n", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Terrenos / urbanos, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Terrenos / urbanos, valor razonable ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inversiones ...- Terrenos / urbanos ", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inversiones inmobiliarias - Terrenos ", 
-        "root_type": "None"
-       }, 
-       {
-        "name": "Capital / (-) Descuento de Emisi\u00f3n de Acciones", 
-        "root_type": "Liability"
-       }, 
-       {
-        "name": "PATRIMONIO DE LOS NEGOCIOS FIDUCIARIOS"
-       }, 
-       {
-        "children": [
-         {
-          "name": "Patrimonio del fondo colectivo", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Patrimonio del fondo administrado", 
-          "root_type": "Asset"
-         }
-        ], 
-        "name": "PATRIMONIO DE LOS FONDOS DE INVERSI\u00d3N"
-       }, 
-       {
-        "name": "PAGADO"
-       }, 
-       {
-        "name": "ACCIONES EN TESORER\u00cdA"
-       }, 
-       {
-        "name": "FONDO PATRIMONIAL"
-       }
-      ], 
-      "name": "Inversiones inmobiliarias   ", 
-      "root_type": "None"
-     }, 
-     {
-      "children": [
-       {
-        "children": [
-         {
-          "name": "Inversiones ...- Desvalorizaci\u00f3n de inversiones .../ instrumentos financieros representativos de derecho ..., acuerdo de compra ", 
-          "root_type": "Asset"
-         }, 
-         {
-          "name": "Inversiones ...- Desvalorizaci\u00f3n de inversiones .../ inversiones a ser mantenidas hasta el vencimiento, acuerdo de compra", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inversiones mobiliarias - Desvalorizaci\u00f3n de inversiones mobiliarias ** acuerdos de compra ", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Inversiones a .../ instrumentos financieros ...de deuda, valores emitidos por el sistema financiero", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Inversiones a .../ instrumentos financieros ...de deuda, valores emitidos por las empresas ", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Inversiones a ../ instrumentos ., otros t\u00edtulos representativos de deuda **valores emitidos por otras entidades", 
-            "root_type": "Asset"
-           }, 
-           {
-            "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", 
-          "root_type": "None"
-         }
-        ], 
-        "name": "Inversiones mobiliarias - Inversiones a ser mantenidas hasta el vencimiento", 
-        "root_type": "None"
-       }, 
-       {
-        "children": [
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ otros t\u00edtulos representativos de patrimonio, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros representativos de .../ otros t\u00edtulos representativos de patrimonio, valor razonable ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inversiones ...- Instrumentos financieros representativos de derecho patrimonial / otros t\u00edtulos representativos de patrimonio", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Instrumentos financieros  .../ participaciones en asociaciones en participaci\u00f3n y consorcios, valor razonable", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros  .../ participaciones en asociaciones en participaci\u00f3n y consorcios, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros  .../ participaciones en asociaciones en participaci\u00f3n ..., participaci\u00f3n patrimonial", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inversiones ...- Instrumentos financieros representativos de .../ participaciones en asociaciones en participaci\u00f3n y consorcios", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos mutuos, valor razonable", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos mutuos, costo", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ certificados de participaci\u00f3n de fondos mutuos", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos de inversi\u00f3n, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos de inversi\u00f3n, valor razonable ", 
-            "root_type": "Asset"
-           }
-          ], 
-          "name": "Inversiones ...- Instrumentos financieros representativos de derecho .../ **certificados de participaci\u00f3n de fondos de inversi\u00f3n", 
-          "root_type": "None"
-         }, 
-         {
-          "children": [
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, comunes, participaci\u00f3n patrimonial", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, comunes, costo", 
-            "root_type": "Asset"
-           }, 
-           {
-            "name": "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, comunes, valor razonable", 
-            "root_type": "Asset"
-           }
-          ], 
-          "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"
-           }, 
-           {
-            "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": [
-           {
-            "name": "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / otros activos intangibles", 
-            "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": [
-           {
-            "name": "Valuaci\u00f3n y ...- Provisiones - Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado, costo", 
-            "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": [
-           {
-            "name": "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inversiones inmobiliarias / edificaciones, revaluaci\u00f3n", 
-            "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):