From 037bf6b382f805b26914fbd008d47aaf7307741d Mon Sep 17 00:00:00 2001 From: Nabin Hait Date: Tue, 11 Mar 2014 17:58:42 +0530 Subject: [PATCH] More country charts imported from openerp --- .../charts/ca_ca_en_chart_template_en.json | 2 +- .../charts/es_l10nES_chart_template.json | 2 +- .../es_l10nES_chart_template_assoc.json | 6384 ++++++------ .../es_l10nES_chart_template_pymes.json | 8766 ++++++++--------- .../charts/fr_l10n_fr_pcg_chart_template.json | 1806 ++-- .../charts/gr_l10n_gr_chart_template.json | 5691 +++++++++++ .../charts/import_from_openerp.py | 180 +- .../in_indian_chart_template_private.json | 24 +- .../in_indian_chart_template_public.json | 56 +- .../it_l10n_it_chart_template_generic.json | 989 +- .../charts/lu_lu_2011_chart_1.json | 4050 +++++++- .../syscohada_syscohada_chart_template.json | 210 +- .../us_account_chart_template_basic.json | 537 +- erpnext/patches/4_0/set_account_details.py | 14 - erpnext/setup/doctype/company/test_company.py | 29 +- 15 files changed, 19841 insertions(+), 8899 deletions(-) delete mode 100644 erpnext/patches/4_0/set_account_details.py diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/ca_ca_en_chart_template_en.json b/erpnext/accounts/doctype/chart_of_accounts/charts/ca_ca_en_chart_template_en.json index 83305df9e9..7ec26cf130 100644 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/ca_ca_en_chart_template_en.json +++ b/erpnext/accounts/doctype/chart_of_accounts/charts/ca_ca_en_chart_template_en.json @@ -440,6 +440,6 @@ } ], "name": "Account Chart CA EN", - "parent_id": null + "parent_id": 0 } } \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template.json index 27fa594f54..196f42cc51 100644 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template.json +++ b/erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template.json @@ -8218,6 +8218,6 @@ } ], "name": "Plan General Contable 2008", - "parent_id": "" + "parent_id": null } } \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template_assoc.json b/erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template_assoc.json index 28de6c76c7..e5ed5cf9ed 100644 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template_assoc.json +++ b/erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template_assoc.json @@ -45,14 +45,6 @@ ], "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" - }, { "children": [ { @@ -60,6 +52,14 @@ } ], "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" @@ -92,41 +92,6 @@ ], "name": "Ajustes por periodificaci\u00f3n" }, - { - "children": [ - { - "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" - }, - { - "children": [ - { - "name": "Remuneraciones pendientes de pago", - "root_type": "Liability" - } - ], - "name": "Remuneraciones pendientes de pago", - "root_type": "Liability" - } - ], - "name": "Personal" - }, { "children": [ { @@ -204,21 +169,57 @@ { "children": [ { - "name": "Envases y embalajes a devolver a proveedores", + "children": [ + { + "name": "Proveedores, empresas del grupo (moneda extranjera)", + "root_type": "Liability" + } + ], + "name": "Proveedores, empresas del grupo (moneda extranjera)", "root_type": "Liability" - } - ], - "name": "Envases y embalajes a devolver a proveedores", - "root_type": "Liability" - }, - { - "children": [ + }, { - "name": "Anticipos a proveedores", + "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" + }, + { + "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, 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" } ], - "name": "Anticipos a proveedores", + "name": "Proveedores, empresas del grupo", "root_type": "Liability" }, { @@ -246,59 +247,13 @@ { "children": [ { - "name": "Efectos comerciales a pagar, empresas del grupo", + "name": "Proveedores (euros)", "root_type": "Liability" } ], - "name": "Efectos comerciales a pagar, empresas del grupo", + "name": "Proveedores (euros)", "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": "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" - } - ], - "name": "Proveedores, empresas del grupo", - "root_type": "Liability" - }, - { - "children": [ { "children": [ { @@ -309,16 +264,6 @@ "name": "Proveedores (moneda extranjera)", "root_type": "Liability" }, - { - "children": [ - { - "name": "Proveedores (euros)", - "root_type": "Liability" - } - ], - "name": "Proveedores (euros)", - "root_type": "Liability" - }, { "children": [ { @@ -342,6 +287,26 @@ ], "name": "Proveedores, efectos comerciales a pagar", "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" } ], "name": "Proveedores", @@ -349,16 +314,36 @@ }, { "children": [ + { + "children": [ + { + "name": "Anticipos de clientes", + "root_type": "Asset" + } + ], + "name": "Anticipos de clientes", + "root_type": "Asset" + }, + { + "children": [ + { + "name": "Clientes, operaciones de factoring", + "root_type": "Asset" + } + ], + "name": "Clientes, operaciones de factoring", + "root_type": "Asset" + }, { "children": [ { "children": [ { - "name": "Efectos comerciales en cartera", + "name": "Efectos comerciales descontados", "root_type": "Asset" } ], - "name": "Efectos comerciales en cartera", + "name": "Efectos comerciales descontados", "root_type": "Asset" }, { @@ -371,16 +356,6 @@ "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": [ { @@ -390,11 +365,57 @@ ], "name": "Efectos comerciales impagados", "root_type": "Asset" + }, + { + "children": [ + { + "name": "Efectos comerciales en cartera", + "root_type": "Asset" + } + ], + "name": "Efectos comerciales en cartera", + "root_type": "Asset" } ], "name": "Clientes, efectos comerciales a cobrar", "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": [ { @@ -405,6 +426,16 @@ "name": "Envases y embalajes a devolver por clientes", "root_type": "Asset" }, + { + "children": [ + { + "name": "Clientes, empresas asociadas", + "root_type": "Asset" + } + ], + "name": "Clientes, empresas asociadas", + "root_type": "Asset" + }, { "children": [ { @@ -417,26 +448,6 @@ "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" - }, - { - "children": [ - { - "name": "Clientes empresas del grupo, operaciones de factoring", - "root_type": "Asset" - } - ], - "name": "Clientes empresas del grupo, operaciones de factoring", - "root_type": "Asset" - }, { "children": [ { @@ -476,87 +487,31 @@ ], "name": "Clientes empresas del grupo, facturas pendientes de formalizar", "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, operaciones de factoring", + "root_type": "Asset" + } + ], + "name": "Clientes empresas del grupo, operaciones de factoring", + "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": "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": [ - { - "name": "Anticipos de clientes", - "root_type": "Asset" - } - ], - "name": "Anticipos de clientes", - "root_type": "Asset" - }, { "children": [ { @@ -566,6 +521,16 @@ ], "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" } ], "name": "Clientes", @@ -575,16 +540,6 @@ "children": [ { "children": [ - { - "children": [ - { - "name": "Deudores (moneda extranjera)", - "root_type": "Asset" - } - ], - "name": "Deudores (moneda extranjera)", - "root_type": "Asset" - }, { "children": [ { @@ -595,6 +550,16 @@ "name": "Deudores (euros)", "root_type": "Asset" }, + { + "children": [ + { + "name": "Deudores (moneda extranjera)", + "root_type": "Asset" + } + ], + "name": "Deudores (moneda extranjera)", + "root_type": "Asset" + }, { "children": [ { @@ -755,20 +720,20 @@ "children": [ { "account_type": "Tax", - "name": "Hacienda P\u00fablica, acreedora por IVA" + "name": "Hacienda P\u00fablica, acreedora por subvenciones recibidas en concepto de entidad colaboradora (art.12 Ley de Subvencioens)" } ], - "name": "Hacienda P\u00fablica, acreedora por IVA" + "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 subvenciones recibidas en concepto de entidad colaboradora (art.12 Ley de Subvencioens)" + "name": "Hacienda P\u00fablica, acreedora por IVA" } ], - "name": "Hacienda P\u00fablica, acreedora por subvenciones recibidas en concepto de entidad colaboradora (art.12 Ley de Subvenciones)" + "name": "Hacienda P\u00fablica, acreedora por IVA" }, { "account_type": "Tax", @@ -797,6 +762,10 @@ "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" @@ -805,10 +774,6 @@ "account_type": "Tax", "name": "Hacienda P\u00fablica. Retenciones act. profesionales 7%" }, - { - "account_type": "Tax", - "name": "Hacienda P\u00fablica. Retenciones act. profesionales 9%" - }, { "account_type": "Tax", "name": "Hacienda P\u00fablica. Retenciones arrendamientos, cap. mobiliario 21%" @@ -817,6 +782,10 @@ "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%" @@ -825,10 +794,6 @@ "account_type": "Tax", "name": "Hacienda P\u00fablica. Retenciones arrendamientos, cap. mobiliario 18%" }, - { - "account_type": "Tax", - "name": "Hacienda P\u00fablica. Retenciones act. profesionales 15%" - }, { "account_type": "Tax", "name": "Hacienda P\u00fablica. Retenciones arrendamientos, cap. mobiliario 19%" @@ -842,46 +807,6 @@ { "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. Retenciones a cuenta arrendamientos, cap. mobiliario 19%" - }, { "account_type": "Tax", "name": "Hacienda P\u00fablica. Retenciones a cuenta act. profesionales 9%" @@ -898,35 +823,29 @@ "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 20%" - }, - { - "account_type": "Tax", - "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 y pagos a cuenta" }, - { - "account_type": "Tax", - "children": [ - { - "account_type": "Tax", - "name": "Hacienda P\u00fablica. IVA soportado" - } - ], - "name": "Hacienda P\u00fablica, IVA soportado" - }, { "account_type": "Tax", "children": [ @@ -983,6 +902,52 @@ ], "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": [ @@ -995,6 +960,41 @@ } ], "name": "Administraciones p\u00fablicas" + }, + { + "children": [ + { + "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" + }, + { + "children": [ + { + "name": "Remuneraciones pendientes de pago", + "root_type": "Liability" + } + ], + "name": "Remuneraciones pendientes de pago", + "root_type": "Liability" + } + ], + "name": "Personal" } ], "name": "Acreedores y deudores por operaciones de la actividad" @@ -1006,11 +1006,21 @@ { "children": [ { - "name": "Gastos excepcionales", + "name": "P\u00e9rdidas procedentes de las inversiones inmobiliarias", "root_type": "Expense" } ], - "name": "Gastos excepcionales", + "name": "P\u00e9rdidas procedentes de las inversiones inmobiliarias", + "root_type": "Expense" + }, + { + "children": [ + { + "name": "P\u00e9rdidas procedentes del inmovilizado material y bienes del Patrimonio Hist\u00f3rico", + "root_type": "Expense" + } + ], + "name": "P\u00e9rdidas procedentes del inmovilizado material y bienes del Patrimonio Hist\u00f3rico", "root_type": "Expense" }, { @@ -1062,11 +1072,11 @@ { "children": [ { - "name": "P\u00e9rdidas procedentes de las inversiones inmobiliarias", + "name": "Gastos excepcionales", "root_type": "Expense" } ], - "name": "P\u00e9rdidas procedentes de las inversiones inmobiliarias", + "name": "Gastos excepcionales", "root_type": "Expense" }, { @@ -1078,16 +1088,6 @@ ], "name": "P\u00e9rdidas por operaciones con obligaciones propias", "root_type": "Expense" - }, - { - "children": [ - { - "name": "P\u00e9rdidas procedentes del inmovilizado material y bienes del Patrimonio Hist\u00f3rico", - "root_type": "Expense" - } - ], - "name": "P\u00e9rdidas procedentes del inmovilizado material y bienes del Patrimonio Hist\u00f3rico", - "root_type": "Expense" } ], "name": "P\u00e9rdidas procedentes de activos no corrientes y gastos excepcionales", @@ -1127,16 +1127,6 @@ "name": "Ingresos de cr\u00e9ditos a largo plazo, otras empresas", "root_type": "Expense" }, - { - "children": [ - { - "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas", - "root_type": "Expense" - } - ], - "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas", - "root_type": "Expense" - }, { "children": [ { @@ -1147,6 +1137,16 @@ "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas del grupo", "root_type": "Expense" }, + { + "children": [ + { + "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas", + "root_type": "Expense" + } + ], + "name": "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas", + "root_type": "Expense" + }, { "children": [ { @@ -1164,15 +1164,45 @@ { "children": [ { - "name": "P\u00e9rdidas por valoraci\u00f3n de activos y pasivos financieros por su valor razonable", + "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" - } - ], - "name": "P\u00e9rdidas por valoraci\u00f3n de activos y pasivos financieros por su valor razonable", - "root_type": "Expense" - }, - { - "children": [ + }, + { + "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, 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": [ { @@ -1193,16 +1223,6 @@ "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" - } - ], - "name": "Intereses de obligaciones y bonos a corto plazo, empresas del grupo", - "root_type": "Expense" - }, { "children": [ { @@ -1213,36 +1233,6 @@ "name": "Intereses de obligaciones y bonos a corto plazo, 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, empresas asociadas", - "root_type": "Expense" - } - ], - "name": "Intereses de obligaciones y bonos, empresas asociadas", - "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": [ { @@ -1257,92 +1247,6 @@ "name": "Intereses de obligaciones y bonos", "root_type": "Expense" }, - { - "children": [ - { - "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 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" - }, - { - "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 partes vinculadas", - "root_type": "Expense" - } - ], - "name": "P\u00e9rdidas en valores representativos de deuda, otras partes vinculadas", - "root_type": "Expense" - } - ], - "name": "P\u00e9rdidas en participaciones y valores representativos de deuda", - "root_type": "Expense" - }, { "children": [ { @@ -1480,11 +1384,11 @@ { "children": [ { - "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito vinculadas", + "name": "Intereses por descuento de efectos en otras entidades de cr\u00e9dito", "root_type": "Expense" } ], - "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito vinculadas", + "name": "Intereses por descuento de efectos en otras entidades de cr\u00e9dito", "root_type": "Expense" }, { @@ -1550,11 +1454,11 @@ { "children": [ { - "name": "Intereses por descuento de efectos en otras entidades de cr\u00e9dito", + "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito vinculadas", "root_type": "Expense" } ], - "name": "Intereses por descuento de efectos en otras entidades de cr\u00e9dito", + "name": "Intereses por descuento de efectos en entidades de cr\u00e9dito vinculadas", "root_type": "Expense" } ], @@ -1564,11 +1468,97 @@ { "children": [ { - "name": "Diferencias negativas de cambio", + "name": "P\u00e9rdidas por valoraci\u00f3n de activos y pasivos financieros por su valor razonable", "root_type": "Expense" } ], - "name": "Diferencias negativas de cambio", + "name": "P\u00e9rdidas por valoraci\u00f3n de activos y pasivos financieros por su valor razonable", + "root_type": "Expense" + }, + { + "children": [ + { + "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, 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 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, 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 empresas", + "root_type": "Expense" + } + ], + "name": "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras empresas", + "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" + } + ], + "name": "P\u00e9rdidas en participaciones y valores representativos de deuda", "root_type": "Expense" }, { @@ -1580,6 +1570,16 @@ ], "name": "Gastos financieros por actualizaci\u00f3n de provisiones", "root_type": "Expense" + }, + { + "children": [ + { + "name": "Diferencias negativas de cambio", + "root_type": "Expense" + } + ], + "name": "Diferencias negativas de cambio", + "root_type": "Expense" } ], "name": "Gastos financieros", @@ -1590,15 +1590,15 @@ { "children": [ { - "name": "Compensaci\u00f3n de gastos por prestaciones de colaboraci\u00f3n", + "children": [ + { + "name": "P\u00e9rdida soportada(part\u00edcipe o asociado no gestor)", + "root_type": "Expense" + } + ], + "name": "P\u00e9rdida soportada (part\u00edcipe o asociado no gestor)", "root_type": "Expense" - } - ], - "name": "Compensaci\u00f3n de gastos por prestaciones de colaboraci\u00f3n", - "root_type": "Expense" - }, - { - "children": [ + }, { "children": [ { @@ -1608,49 +1608,19 @@ ], "name": "Beneficio transferido (gestor)", "root_type": "Expense" - }, + } + ], + "name": "Resultados de operaciones en com\u00fan", + "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", + "name": "Compensaci\u00f3n de gastos por prestaciones de colaboraci\u00f3n", "root_type": "Expense" } ], - "name": "Ayudas no monetarias", + "name": "Compensaci\u00f3n de gastos por prestaciones de colaboraci\u00f3n", "root_type": "Expense" }, { @@ -1712,15 +1682,15 @@ { "children": [ { - "children": [ - { - "name": "P\u00e9rdida soportada(part\u00edcipe o asociado no gestor)", - "root_type": "Expense" - } - ], - "name": "P\u00e9rdida soportada (part\u00edcipe o asociado no gestor)", + "name": "Reembolsos de gastos al \u00f3rgano de gobierno", "root_type": "Expense" - }, + } + ], + "name": "Reembolsos de gastos al \u00f3rgano de gobierno", + "root_type": "Expense" + }, + { + "children": [ { "children": [ { @@ -1730,29 +1700,49 @@ ], "name": "Beneficio transferido (gestor)", "root_type": "Expense" - } - ], - "name": "Resultados de operaciones en com\u00fan", - "root_type": "Expense" - }, - { - "children": [ + }, { - "name": "Otras p\u00e9rdidas en gesti\u00f3n corriente", + "children": [ + { + "name": "Ayudas no monetarias a entidades", + "root_type": "Expense" + } + ], + "name": "Ayudas no monetarias a entidades", + "root_type": "Expense" + }, + { + "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 individuales", + "root_type": "Expense" + } + ], + "name": "Ayudas no monetarias individuales", "root_type": "Expense" } ], - "name": "Otras p\u00e9rdidas en gesti\u00f3n corriente", - "root_type": "Expense" - }, - { - "children": [ - { - "name": "Reembolsos de gastos al \u00f3rgano de gobierno", - "root_type": "Expense" - } - ], - "name": "Reembolsos de gastos al \u00f3rgano de gobierno", + "name": "Ayudas no monetarias", "root_type": "Expense" }, { @@ -1764,6 +1754,16 @@ ], "name": "P\u00e9rdidas de cr\u00e9ditos derivados de la actividad incobrables", "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" } ], "name": "Ayudas monetarias de la entidad y otros gastos de gesti\u00f3n", @@ -1774,49 +1774,13 @@ { "children": [ { - "name": "Otros gastos sociales", + "name": "Ajustes positivos en la imposici\u00f3n sobre beneficios", "root_type": "Expense" } ], - "name": "Otros gastos sociales", + "name": "Ajustes positivos en la imposici\u00f3n sobre beneficios", "root_type": "Expense" }, - { - "children": [ - { - "name": "Sueldos y salarios", - "root_type": "Expense" - } - ], - "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" - }, - { - "children": [ - { - "name": "Indemnizaciones", - "root_type": "Expense" - } - ], - "name": "Indemnizaciones", - "root_type": "Expense" - } - ], - "name": "Gastos de personal", - "root_type": "Expense" - }, - { - "children": [ { "children": [ { @@ -1843,6 +1807,32 @@ "name": "Ajustes negativos en la imposici\u00f3n indirecta", "root_type": "Expense" }, + { + "children": [ + { + "children": [ + { + "name": "Ajustes positivos en IVA de activo corriente", + "root_type": "Expense" + } + ], + "name": "Ajustes positivos en IVA de activo corriente", + "root_type": "Expense" + }, + { + "children": [ + { + "name": "Ajustes positivos en IVA de inversiones", + "root_type": "Expense" + } + ], + "name": "Ajustes positivos en IVA de inversiones", + "root_type": "Expense" + } + ], + "name": "Ajustes positivos en la imposici\u00f3n indirecta", + "root_type": "Expense" + }, { "children": [ { @@ -1898,42 +1888,6 @@ ], "name": "Ajustes negativos en la imposici\u00f3n sobre beneficios", "root_type": "Expense" - }, - { - "children": [ - { - "children": [ - { - "name": "Ajustes positivos en IVA de activo corriente", - "root_type": "Expense" - } - ], - "name": "Ajustes positivos en IVA de activo corriente", - "root_type": "Expense" - }, - { - "children": [ - { - "name": "Ajustes positivos en IVA de inversiones", - "root_type": "Expense" - } - ], - "name": "Ajustes positivos en IVA de inversiones", - "root_type": "Expense" - } - ], - "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" } ], "name": "Tributos", @@ -1982,13 +1936,49 @@ { "children": [ { - "name": "Devoluciones de compras de bienes destinados a la actividad", + "name": "Descuentos sobre compras por pronto pago de materias primas", "root_type": "Expense" } ], - "name": "Devoluciones de compras de bienes destinados a la actividad", + "name": "Descuentos sobre compras por pronto pago de materias primas", "root_type": "Expense" }, + { + "children": [ + { + "name": "Descuentos sobre compras por pronto pago de bienes destinados a la actividad", + "root_type": "Expense" + } + ], + "name": "Descuentos sobre compras por pronto pago de bienes destinados a la actividad", + "root_type": "Expense" + }, + { + "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" + } + ], + "name": "Descuentos sobre compras por pronto pago", + "root_type": "Expense" + }, + { + "children": [ + { + "name": "Trabajos realizados por otras empresas", + "root_type": "Expense" + } + ], + "name": "Trabajos realizados por otras empresas", + "root_type": "Expense" + }, + { + "children": [ { "children": [ { @@ -1999,6 +1989,16 @@ "name": "Devoluciones de compras de materias primas", "root_type": "Expense" }, + { + "children": [ + { + "name": "Devoluciones de compras de bienes destinados a la actividad", + "root_type": "Expense" + } + ], + "name": "Devoluciones de compras de bienes destinados a la actividad", + "root_type": "Expense" + }, { "children": [ { @@ -2025,16 +2025,6 @@ "name": "\"Rappels\" por compras de otros aprovisionamientos", "root_type": "Expense" }, - { - "children": [ - { - "name": "\"Rappels\" por compras de bienes destinados a la actividad", - "root_type": "Expense" - } - ], - "name": "\"Rappels\" por compras de bienes destinados a la actividad", - "root_type": "Expense" - }, { "children": [ { @@ -2044,57 +2034,21 @@ ], "name": "\"Rappels\" por compras de materias primas", "root_type": "Expense" + }, + { + "children": [ + { + "name": "\"Rappels\" por compras de bienes destinados a la actividad", + "root_type": "Expense" + } + ], + "name": "\"Rappels\" por compras de bienes destinados a la actividad", + "root_type": "Expense" } ], "name": "\u201cRappels\u201d por compras", "root_type": "Expense" }, - { - "children": [ - { - "children": [ - { - "name": "Descuentos sobre compras por pronto pago de materias primas", - "root_type": "Expense" - } - ], - "name": "Descuentos sobre compras por pronto pago de materias primas", - "root_type": "Expense" - }, - { - "children": [ - { - "name": "Descuentos sobre compras por pronto pago de otros aprovisionamientos", - "root_type": "Expense" - } - ], - "name": "Descuentos sobre compras por pronto pago de otros aprovisionamientos", - "root_type": "Expense" - }, - { - "children": [ - { - "name": "Descuentos sobre compras por pronto pago de bienes destinados a la actividad", - "root_type": "Expense" - } - ], - "name": "Descuentos sobre compras por pronto pago de bienes destinados a la actividad", - "root_type": "Expense" - } - ], - "name": "Descuentos sobre compras por pronto pago", - "root_type": "Expense" - }, - { - "children": [ - { - "name": "Trabajos realizados por otras empresas", - "root_type": "Expense" - } - ], - "name": "Trabajos realizados por otras empresas", - "root_type": "Expense" - }, { "children": [ { @@ -2105,16 +2059,6 @@ "name": "Compras de bienes destinados a la actividad", "root_type": "Expense" }, - { - "children": [ - { - "name": "Compras de otros aprovisionamientos", - "root_type": "Expense" - } - ], - "name": "Compras de otros aprovisionamientos", - "root_type": "Expense" - }, { "children": [ { @@ -2124,6 +2068,16 @@ ], "name": "Compras de materias primas", "root_type": "Expense" + }, + { + "children": [ + { + "name": "Compras de otros aprovisionamientos", + "root_type": "Expense" + } + ], + "name": "Compras de otros aprovisionamientos", + "root_type": "Expense" } ], "name": "Compras", @@ -2131,142 +2085,6 @@ }, { "children": [ - { - "children": [ - { - "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" - }, - { - "children": [ - { - "name": "P\u00e9rdidas por deterioro de materias primas", - "root_type": "Expense" - } - ], - "name": "P\u00e9rdidas por deterioro de materias primas", - "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": "P\u00e9rdidas por deterioro bienes del Patrimonio Hist\u00f3rico", - "root_type": "Expense" - } - ], - "name": "P\u00e9rdidas por deterioro de bienes del Patrimonio Hist\u00f3rico", - "root_type": "Expense" - }, - { - "name": "P\u00e9rdidas por deterioro del inmovilizado material y bienes del Patrimonio Hist\u00f3rico", - "root_type": "Expense" - }, - { - "name": "P\u00e9rdidas por deterioro del inmovilizado material", - "root_type": "Expense" - } - ], - "name": "P\u00e9rdidas por deterioro del inmovilizado material y bienes del Patrimonio Hist\u00f3rico", - "root_type": "Expense" - }, - { - "children": [ - { - "name": "P\u00e9rdidas por deterioro 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 cr\u00e9ditos a corto plazo, otras empresas", - "root_type": "Expense" - } - ], - "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras empresas", - "root_type": "Expense" - }, - { - "children": [ - { - "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas", - "root_type": "Expense" - } - ], - "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas", - "root_type": "Expense" - }, - { - "children": [ - { - "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas", - "root_type": "Expense" - } - ], - "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas", - "root_type": "Expense" - }, - { - "children": [ - { - "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas del grupo", - "root_type": "Expense" - } - ], - "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas del grupo", - "root_type": "Expense" - } - ], - "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo", - "root_type": "Expense" - }, { "children": [ { @@ -2279,6 +2097,16 @@ "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, 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": [ { @@ -2309,16 +2137,6 @@ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas", "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": [ { @@ -2333,6 +2151,40 @@ "name": "P\u00e9rdidas por deterioro de participaciones y valores representativos de deuda a corto plazo", "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": [ + { + "name": "P\u00e9rdidas por deterioro del inmovilizado material y bienes del Patrimonio Hist\u00f3rico", + "root_type": "Expense" + }, + { + "children": [ + { + "name": "P\u00e9rdidas por deterioro bienes del Patrimonio Hist\u00f3rico", + "root_type": "Expense" + } + ], + "name": "P\u00e9rdidas por deterioro de bienes del Patrimonio Hist\u00f3rico", + "root_type": "Expense" + }, + { + "name": "P\u00e9rdidas por deterioro del inmovilizado material", + "root_type": "Expense" + } + ], + "name": "P\u00e9rdidas por deterioro del inmovilizado material y bienes del Patrimonio Hist\u00f3rico", + "root_type": "Expense" + }, { "children": [ { @@ -2346,47 +2198,57 @@ { "children": [ { - "children": [ - { - "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas asociadas", - "root_type": "Expense" - } - ], - "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas asociadas", - "root_type": "Expense" - }, - { - "children": [ - { - "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas del grupo", - "root_type": "Expense" - } - ], - "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas del grupo", - "root_type": "Expense" - }, - { - "children": [ - { - "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras empresas", - "root_type": "Expense" - } - ], - "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras empresas", - "root_type": "Expense" - }, - { - "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", + "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos por operaciones de la actividad", "root_type": "Expense" } ], - "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos", + "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos por operaciones de la actividad", + "root_type": "Expense" + }, + { + "children": [ + { + "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 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" }, { @@ -2480,13 +2342,95 @@ { "children": [ { - "name": "Dotaci\u00f3n a la provisi\u00f3n para otras operaciones comerciales", + "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas", "root_type": "Expense" } ], - "name": "Dotaci\u00f3n a la provisi\u00f3n para otras operaciones comerciales", + "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 asociadas", + "root_type": "Expense" + } + ], + "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas", + "root_type": "Expense" + }, + { + "children": [ + { + "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas del grupo", + "root_type": "Expense" + } + ], + "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas del grupo", + "root_type": "Expense" + } + ], + "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo", + "root_type": "Expense" + }, + { + "children": [ + { + "children": [ + { + "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas asociadas", + "root_type": "Expense" + } + ], + "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas asociadas", + "root_type": "Expense" + }, + { + "children": [ + { + "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas del grupo", + "root_type": "Expense" + } + ], + "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas del grupo", + "root_type": "Expense" + }, + { + "children": [ + { + "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras empresas", + "root_type": "Expense" + } + ], + "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras empresas", + "root_type": "Expense" + }, + { + "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" + } + ], + "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos", + "root_type": "Expense" + }, + { + "children": [ { "children": [ { @@ -2496,6 +2440,16 @@ ], "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", @@ -2546,21 +2500,57 @@ { "children": [ { - "name": "Transportes", + "name": "Otros gastos sociales", "root_type": "Expense" } ], - "name": "Transportes", + "name": "Otros gastos sociales", "root_type": "Expense" }, { "children": [ { - "name": "Servicios de profesionales independientes", + "name": "Sueldos y salarios", "root_type": "Expense" } ], - "name": "Servicios de profesionales independientes", + "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" + }, + { + "children": [ + { + "name": "Indemnizaciones", + "root_type": "Expense" + } + ], + "name": "Indemnizaciones", + "root_type": "Expense" + } + ], + "name": "Gastos de personal", + "root_type": "Expense" + }, + { + "children": [ + { + "children": [ + { + "name": "Transportes", + "root_type": "Expense" + } + ], + "name": "Transportes", "root_type": "Expense" }, { @@ -2573,26 +2563,6 @@ "name": "Arrendamientos y c\u00e1nones", "root_type": "Expense" }, - { - "children": [ - { - "name": "Otros servicios", - "root_type": "Expense" - } - ], - "name": "Otros servicios", - "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": [ { @@ -2606,11 +2576,31 @@ { "children": [ { - "name": "Suministros", + "name": "Otros servicios", "root_type": "Expense" } ], - "name": "Suministros", + "name": "Otros servicios", + "root_type": "Expense" + }, + { + "children": [ + { + "name": "Servicios de profesionales independientes", + "root_type": "Expense" + } + ], + "name": "Servicios de profesionales independientes", + "root_type": "Expense" + }, + { + "children": [ + { + "name": "Publicidad, propaganda y relaciones p\u00fablicas", + "root_type": "Expense" + } + ], + "name": "Publicidad, propaganda y relaciones p\u00fablicas", "root_type": "Expense" }, { @@ -2633,6 +2623,16 @@ "name": "Gastos en investigaci\u00f3n y desarrollo del ejercicio", "root_type": "Expense" }, + { + "children": [ + { + "name": "Suministros", + "root_type": "Expense" + } + ], + "name": "Suministros", + "root_type": "Expense" + }, { "children": [ { @@ -2729,16 +2729,6 @@ }, { "children": [ - { - "children": [ - { - "name": "Otras donaciones y legados", - "root_type": "Asset" - } - ], - "name": "Otras donaciones y legados", - "root_type": "Asset" - }, { "children": [ { @@ -2748,6 +2738,16 @@ ], "name": "Otras subvenciones", "root_type": "Asset" + }, + { + "children": [ + { + "name": "Otras donaciones y legados", + "root_type": "Asset" + } + ], + "name": "Otras donaciones y legados", + "root_type": "Asset" } ], "name": "Otras subvenciones, donaciones y legados", @@ -2798,21 +2798,113 @@ { "children": [ { - "name": "Capital emitido pendiente de inscripci\u00f3n", + "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" + }, + { + "children": [ + { + "name": "Reservas estatutarias", + "root_type": "Asset" + } + ], + "name": "Reservas estatutarias", + "root_type": "Asset" + }, + { + "children": [ + { + "name": "Reserva por capital amortizado", + "root_type": "Asset" + } + ], + "name": "Reserva por capital amortizado", "root_type": "Asset" } ], - "name": "Capital emitido pendiente de inscripci\u00f3n", + "name": "Reservas especiales", "root_type": "Asset" }, { "children": [ { - "name": "Acciones o participaciones emitidas consideradas como pasivos financieros", + "name": "Prima de Emisi\u00f3n o asunci\u00f3n", "root_type": "Asset" } ], - "name": "Acciones o participaciones emitidas consideradas como pasivos financieros", + "name": "Prima de Emisi\u00f3n o asunci\u00f3n", + "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" + }, + { + "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" + } + ], + "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" }, { @@ -2835,6 +2927,16 @@ "name": "Suscriptores de acciones", "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": [ { @@ -2864,153 +2966,13 @@ { "children": [ { - "children": [ - { - "name": "Proveedores de inmovilizado, empresas del grupo", - "root_type": "Asset" - } - ], - "name": "Proveedores de inmovilizado, empresas del grupo", - "root_type": "Asset" - }, - { - "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", + "name": "Efectos a pagar", "root_type": "Asset" } ], - "name": "Proveedores de inmovilizado, partes vinculadas", + "name": "Efectos a pagar", "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 otras entidades de cr\u00e9dito vinculadas", - "root_type": "Asset" - } - ], - "name": "Deudas con otras entidades de cr\u00e9dito vinculadas", - "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" - } - ], - "name": "Deudas con entidades de cr\u00e9dito vinculadas", - "root_type": "Asset" - }, - { - "children": [ - { - "children": [ - { - "name": "Otras deudas, empresas asociadas", - "root_type": "Asset" - } - ], - "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" - }, - { - "children": [ - { - "name": "Otras deudas, con otras partes vinculadas", - "root_type": "Asset" - } - ], - "name": "Otras deudas, con otras partes vinculadas", - "root_type": "Asset" - } - ], - "name": "Otras deudas con partes vinculadas", - "root_type": "Asset" - }, - { - "children": [ - { - "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" - }, - { - "children": [ - { - "name": "Acreedores por arrendamiento financiero, empresas asociadas", - "root_type": "Asset" - } - ], - "name": "Acreedores por arrendamiento financiero, empresas asociadas", - "root_type": "Asset" - } - ], - "name": "Acreedores por arrendamiento financiero, partes vinculadas", - "root_type": "Asset" - } - ], - "name": "Deudas con partes vinculadas", - "root_type": "Asset" - }, - { - "children": [ { "children": [ { @@ -3024,11 +2986,21 @@ { "children": [ { - "name": "Efectos a pagar", + "name": "Deudas", "root_type": "Asset" } ], - "name": "Efectos a pagar", + "name": "Deudas", + "root_type": "Asset" + }, + { + "children": [ + { + "name": "Obligaciones y bonos", + "root_type": "Asset" + } + ], + "name": "Obligaciones y bonos", "root_type": "Asset" }, { @@ -3061,16 +3033,6 @@ "name": "Deudas con entidades de cr\u00e9dito", "root_type": "Asset" }, - { - "children": [ - { - "name": "Deudas", - "root_type": "Asset" - } - ], - "name": "Deudas", - "root_type": "Asset" - }, { "children": [ { @@ -3081,16 +3043,6 @@ "name": "Pasivos por derivados financieros", "root_type": "Asset" }, - { - "children": [ - { - "name": "Obligaciones y bonos", - "root_type": "Asset" - } - ], - "name": "Obligaciones y bonos", - "root_type": "Asset" - }, { "children": [ { @@ -3251,62 +3203,6 @@ }, { "children": [ - { - "children": [ - { - "children": [ - { - "name": "Asociados, parte no desembolsada en asociaciones", - "root_type": "Asset" - } - ], - "name": "Asociados, parte no desembolsada en asociaciones", - "root_type": "Asset" - }, - { - "children": [ - { - "name": " Fundadores, parte no desembolsada en fundaciones", - "root_type": "Asset" - } - ], - "name": "Fundadores, parte no desembolsada en fundaciones", - "root_type": "Asset" - } - ], - "name": "Fundadores/asociados por desembolsos no exigidos", - "root_type": "Asset" - }, - { - "children": [ - { - "name": "Capital", - "root_type": "Asset" - } - ], - "name": "Capital", - "root_type": "Asset" - }, - { - "children": [ - { - "name": "Fondo social", - "root_type": "Asset" - } - ], - "name": "Fondo social", - "root_type": "Asset" - }, - { - "children": [ - { - "name": "Dotaci\u00f3n fundacional", - "root_type": "Asset" - } - ], - "name": "Dotaci\u00f3n fundacional", - "root_type": "Asset" - }, { "children": [ { @@ -3352,6 +3248,62 @@ ], "name": "Acciones o participaciones propias en situaciones especiales", "root_type": "Asset" + }, + { + "children": [ + { + "name": "Capital", + "root_type": "Asset" + } + ], + "name": "Capital", + "root_type": "Asset" + }, + { + "children": [ + { + "name": "Fondo social", + "root_type": "Asset" + } + ], + "name": "Fondo social", + "root_type": "Asset" + }, + { + "children": [ + { + "children": [ + { + "name": "Asociados, parte no desembolsada en asociaciones", + "root_type": "Asset" + } + ], + "name": "Asociados, parte no desembolsada en asociaciones", + "root_type": "Asset" + }, + { + "children": [ + { + "name": " Fundadores, parte no desembolsada en fundaciones", + "root_type": "Asset" + } + ], + "name": "Fundadores, parte no desembolsada en fundaciones", + "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" } ], "name": "Capital", @@ -3362,105 +3314,13 @@ { "children": [ { - "name": "Aportaciones de socios o propietarios", + "name": "Dep\u00f3sitos recibidos", "root_type": "Asset" } ], - "name": "Aportaciones de socios o propietarios", + "name": "Dep\u00f3sitos recibidos", "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": [ - { - "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 estatutarias", - "root_type": "Asset" - } - ], - "name": "Reservas estatutarias", - "root_type": "Asset" - }, - { - "children": [ - { - "name": "Reserva por capital amortizado", - "root_type": "Asset" - } - ], - "name": "Reserva por capital amortizado", - "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": "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": [ { @@ -3480,19 +3340,159 @@ ], "name": "Fianzas recibidas", "root_type": "Asset" + } + ], + "name": "Pasivos por fianzas, garant\u00edas y otros conceptos", + "root_type": "Asset" + }, + { + "children": [ + { + "children": [ + { + "children": [ + { + "name": "Proveedores de inmovilizado, empresas del grupo", + "root_type": "Asset" + } + ], + "name": "Proveedores de inmovilizado, empresas del grupo", + "root_type": "Asset" + }, + { + "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" + } + ], + "name": "Proveedores de inmovilizado, partes vinculadas", + "root_type": "Asset" }, { "children": [ { - "name": "Dep\u00f3sitos recibidos", + "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 otras entidades de cr\u00e9dito vinculadas", + "root_type": "Asset" + } + ], + "name": "Deudas con otras entidades de cr\u00e9dito vinculadas", + "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" } ], - "name": "Dep\u00f3sitos recibidos", + "name": "Deudas con entidades de cr\u00e9dito vinculadas", + "root_type": "Asset" + }, + { + "children": [ + { + "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" + }, + { + "children": [ + { + "name": "Acreedores por arrendamiento financiero, empresas asociadas", + "root_type": "Asset" + } + ], + "name": "Acreedores por arrendamiento financiero, empresas asociadas", + "root_type": "Asset" + } + ], + "name": "Acreedores por arrendamiento financiero, partes vinculadas", + "root_type": "Asset" + }, + { + "children": [ + { + "children": [ + { + "name": "Otras deudas, empresas asociadas", + "root_type": "Asset" + } + ], + "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" + }, + { + "children": [ + { + "name": "Otras deudas, con otras partes vinculadas", + "root_type": "Asset" + } + ], + "name": "Otras deudas, con otras partes vinculadas", + "root_type": "Asset" + } + ], + "name": "Otras deudas con partes vinculadas", "root_type": "Asset" } ], - "name": "Pasivos por fianzas, garant\u00edas y otros conceptos", + "name": "Deudas con partes vinculadas", "root_type": "Asset" } ], @@ -3603,76 +3603,6 @@ }, { "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 otras instaciones", - "root_type": "Asset" - } - ], - "name": "Deterioro de valor de otras instaciones", - "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 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": [ { @@ -3693,6 +3623,76 @@ "name": "Deterioro de valor de elementos de transporte", "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 construcciones", + "root_type": "Asset" + } + ], + "name": "Deterioro de valor de construcciones", + "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 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 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 otras instaciones", + "root_type": "Asset" + } + ], + "name": "Deterioro de valor de otras instaciones", + "root_type": "Asset" + }, { "children": [ { @@ -3709,20 +3709,6 @@ }, { "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" @@ -3737,6 +3723,16 @@ "name": "Deterioro de valor de bibliotecas", "root_type": "Asset" }, + { + "children": [ + { + "name": "Deterioro de valor de archivos", + "root_type": "Asset" + } + ], + "name": "Deterioro de valor de archivos", + "root_type": "Asset" + }, { "children": [ { @@ -3756,6 +3752,10 @@ ], "name": "Deterioro de valor de Museos", "root_type": "Asset" + }, + { + "name": "Deterioro de valor de bienes del Patrimonio Hist\u00f3rico", + "root_type": "Asset" } ], "name": "Deterioro de valor de bienes del Patrimonio Hist\u00f3rico", @@ -3783,16 +3783,6 @@ }, { "children": [ - { - "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" - }, { "children": [ { @@ -3803,6 +3793,16 @@ "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" + }, { "children": [ { @@ -3872,11 +3872,11 @@ { "children": [ { - "name": "Deterioro de valor de valores representativos de deuda de empresas asociadas", + "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 empresas asociadas", + "name": "Deterioro de valor de valores representativos de deuda de otras partes vinculadas", "root_type": "Asset" }, { @@ -3892,11 +3892,11 @@ { "children": [ { - "name": "Deterioro de valor de valores representativos de deuda de otras partes vinculadas", + "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 otras partes vinculadas", + "name": "Deterioro de valor de valores representativos de deuda de empresas asociadas", "root_type": "Asset" } ], @@ -3912,227 +3912,13 @@ { "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 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 concesiones administrativas", - "root_type": "Asset" - } - ], - "name": "Amortizaci\u00f3n acumulada de concesiones administrativas", - "root_type": "Asset" - }, - { - "children": [ - { - "name": "Amortizaci\u00f3n acumulada de aplicaciones inform\u00e1ticas", - "root_type": "Asset" - } - ], - "name": "Amortizaci\u00f3n acumulada de aplicaciones inform\u00e1ticas", + "name": "Maquinaria en montaje", "root_type": "Asset" } ], - "name": "Amortizaci\u00f3n acumulada del inmovilizado intangible", + "name": "Maquinaria en montaje", "root_type": "Asset" }, - { - "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 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 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 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": [ - { - "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": "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" - } - ], - "name": "Amortizaci\u00f3n acumulada del inmovilizado y otras cuentas correctoras", - "root_type": "Asset" - }, - { - "children": [ { "children": [ { @@ -4163,16 +3949,6 @@ "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": [ { @@ -4202,29 +3978,23 @@ { "children": [ { - "name": "Inversiones en terrenos y bienes naturales", + "name": "Utillaje", "root_type": "Asset" } ], - "name": "Inversiones en terrenos y bienes naturales", + "name": "Utillaje", "root_type": "Asset" }, { "children": [ { - "name": "Inversiones en construcciones", + "name": "Instalaciones t\u00e9cnicas", "root_type": "Asset" } ], - "name": "Inversiones en construcciones", + "name": "Instalaciones t\u00e9cnicas", "root_type": "Asset" - } - ], - "name": "Inversiones inmobiliarias", - "root_type": "Asset" - }, - { - "children": [ + }, { "children": [ { @@ -4275,16 +4045,6 @@ "name": "Otras instalaciones", "root_type": "Asset" }, - { - "children": [ - { - "name": "Utillaje", - "root_type": "Asset" - } - ], - "name": "Utillaje", - "root_type": "Asset" - }, { "children": [ { @@ -4295,16 +4055,6 @@ "name": "Maquinaria", "root_type": "Asset" }, - { - "children": [ - { - "name": "Instalaciones t\u00e9cnicas", - "root_type": "Asset" - } - ], - "name": "Instalaciones t\u00e9cnicas", - "root_type": "Asset" - }, { "children": [ { @@ -4420,29 +4170,13 @@ { "children": [ { - "name": "Dep\u00f3sitos constituidos", + "name": "Inversiones financieras en instrumentos de patrimonio", "root_type": "Asset" } ], - "name": "Dep\u00f3sitos constituidos", + "name": "Inversiones financieras en instrumentos de patrimonio", "root_type": "Asset" }, - { - "children": [ - { - "name": "Fianzas constituidas", - "root_type": "Asset" - } - ], - "name": "Fianzas constituidas", - "root_type": "Asset" - } - ], - "name": "Fianzas y dep\u00f3sitos constituidos", - "root_type": "Asset" - }, - { - "children": [ { "children": [ { @@ -4463,6 +4197,26 @@ "name": "Imposiciones", "root_type": "Asset" }, + { + "children": [ + { + "name": "Activos por derivados financieros", + "root_type": "Asset" + } + ], + "name": "Activos por derivados financieros", + "root_type": "Asset" + }, + { + "children": [ + { + "name": "Cr\u00e9ditos al personal", + "root_type": "Asset" + } + ], + "name": "Cr\u00e9ditos al personal", + "root_type": "Asset" + }, { "children": [ { @@ -4492,36 +4246,6 @@ ], "name": "Valores representativos de deuda", "root_type": "Asset" - }, - { - "children": [ - { - "name": "Inversiones financieras en instrumentos de patrimonio", - "root_type": "Asset" - } - ], - "name": "Inversiones financieras en instrumentos de patrimonio", - "root_type": "Asset" - }, - { - "children": [ - { - "name": "Activos por derivados financieros", - "root_type": "Asset" - } - ], - "name": "Activos por derivados financieros", - "root_type": "Asset" - }, - { - "children": [ - { - "name": "Cr\u00e9ditos al personal", - "root_type": "Asset" - } - ], - "name": "Cr\u00e9ditos al personal", - "root_type": "Asset" } ], "name": "Otras inversiones financieras", @@ -4529,16 +4253,6 @@ }, { "children": [ - { - "children": [ - { - "name": "Bienes muebles", - "root_type": "Asset" - } - ], - "name": "Bienes muebles", - "root_type": "Asset" - }, { "children": [ { @@ -4605,6 +4319,16 @@ "name": "Bienes inmuebles", "root_type": "Asset" }, + { + "children": [ + { + "name": "Bienes muebles", + "root_type": "Asset" + } + ], + "name": "Bienes muebles", + "root_type": "Asset" + }, { "children": [ { @@ -4729,16 +4453,6 @@ "name": "Anticipos sobre museos 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": [ { @@ -4748,6 +4462,16 @@ ], "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" } ], "name": "Anticipos sobre bienes del Patrimonio Hist\u00f3rico", @@ -4756,6 +4480,282 @@ ], "name": "Bienes del patrimonio hist\u00f3rico", "root_type": "Asset" + }, + { + "children": [ + { + "children": [ + { + "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 aplicaciones inform\u00e1ticas", + "root_type": "Asset" + } + ], + "name": "Amortizaci\u00f3n acumulada de aplicaciones inform\u00e1ticas", + "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 derechos de traspaso", + "root_type": "Asset" + } + ], + "name": "Amortizaci\u00f3n acumulada de derechos de traspaso", + "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 derechos sobre activos cedidos en uso", + "root_type": "Asset" + } + ], + "name": "Amortizaci\u00f3n acumulada de derechos sobre activos cedidos en uso", + "root_type": "Asset" + } + ], + "name": "Amortizaci\u00f3n acumulada del inmovilizado intangible", + "root_type": "Asset" + }, + { + "children": [ + { + "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 elementos de transporte", + "root_type": "Asset" + } + ], + "name": "Amortizaci\u00f3n acumulada de elementos de transporte", + "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 instaciones", + "root_type": "Asset" + } + ], + "name": "Amortizaci\u00f3n acumulada de otras instaciones", + "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" + } + ], + "name": "Amortizaci\u00f3n acumulada del inmovilizado material", + "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" + }, + { + "children": [ + { + "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" + }, + { + "children": [ + { + "name": "Cesiones de uso del inmovilizado intangible", + "root_type": "Asset" + } + ], + "name": "Cesiones de uso del inmovilizado intangible", + "root_type": "Asset" + } + ], + "name": "Cesiones de uso sin contraprestaci\u00f3n", + "root_type": "Asset" + } + ], + "name": "Amortizaci\u00f3n acumulada del inmovilizado y otras cuentas correctoras", + "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": "Dep\u00f3sitos constituidos", + "root_type": "Asset" + } + ], + "name": "Dep\u00f3sitos constituidos", + "root_type": "Asset" + }, + { + "children": [ + { + "name": "Fianzas constituidas", + "root_type": "Asset" + } + ], + "name": "Fianzas constituidas", + "root_type": "Asset" + } + ], + "name": "Fianzas y dep\u00f3sitos constituidos", + "root_type": "Asset" } ], "name": "Activo no corriente", @@ -4767,18 +4767,6 @@ { "account_type": "Stock", "children": [ - { - "account_type": "Stock", - "children": [ - { - "account_type": "Stock", - "name": "Deterioro de valor de otros aprovisionamientos", - "root_type": "Asset" - } - ], - "name": "Deterioro de valor de otros aprovisionamientos", - "root_type": "Asset" - }, { "account_type": "Stock", "children": [ @@ -4796,11 +4784,11 @@ "children": [ { "account_type": "Stock", - "name": "Deterioro de valor de bienes destinados a la actividad", + "name": "Deterioro de valor de otros aprovisionamientos", "root_type": "Asset" } ], - "name": "Deterioro de valor de bienes destinados a la actividad", + "name": "Deterioro de valor de otros aprovisionamientos", "root_type": "Asset" }, { @@ -4815,6 +4803,18 @@ "name": "Deterioro de valor de las materias primas", "root_type": "Asset" }, + { + "account_type": "Stock", + "children": [ + { + "account_type": "Stock", + "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" + }, { "account_type": "Stock", "children": [ @@ -4944,18 +4944,6 @@ "name": "Material de oficina", "root_type": "Asset" }, - { - "account_type": "Stock", - "children": [ - { - "account_type": "Stock", - "name": "Envases", - "root_type": "Asset" - } - ], - "name": "Envases", - "root_type": "Asset" - }, { "account_type": "Stock", "children": [ @@ -5003,6 +4991,18 @@ ], "name": "Elementos y conjuntos incorporables", "root_type": "Asset" + }, + { + "account_type": "Stock", + "children": [ + { + "account_type": "Stock", + "name": "Envases", + "root_type": "Asset" + } + ], + "name": "Envases", + "root_type": "Asset" } ], "name": "Otros aprovisionamientos", @@ -5016,11 +5016,11 @@ "children": [ { "account_type": "Stock", - "name": "Productos en curso B", + "name": "Productos en curso A", "root_type": "Asset" } ], - "name": "Productos en curso B", + "name": "Productos en curso A", "root_type": "Asset" }, { @@ -5028,11 +5028,11 @@ "children": [ { "account_type": "Stock", - "name": "Productos en curso A", + "name": "Productos en curso B", "root_type": "Asset" } ], - "name": "Productos en curso A", + "name": "Productos en curso B", "root_type": "Asset" } ], @@ -5104,18 +5104,6 @@ { "account_type": "Stock", "children": [ - { - "account_type": "Stock", - "children": [ - { - "account_type": "Stock", - "name": "Materiales recuperados B", - "root_type": "Asset" - } - ], - "name": "Materiales recuperados B", - "root_type": "Asset" - }, { "account_type": "Stock", "children": [ @@ -5157,11 +5145,11 @@ "children": [ { "account_type": "Stock", - "name": "Residuos B", + "name": "Residuos A", "root_type": "Asset" } ], - "name": "Residuos B", + "name": "Residuos A", "root_type": "Asset" }, { @@ -5169,11 +5157,23 @@ "children": [ { "account_type": "Stock", - "name": "Residuos A", + "name": "Materiales recuperados B", "root_type": "Asset" } ], - "name": "Residuos A", + "name": "Materiales recuperados B", + "root_type": "Asset" + }, + { + "account_type": "Stock", + "children": [ + { + "account_type": "Stock", + "name": "Residuos B", + "root_type": "Asset" + } + ], + "name": "Residuos B", "root_type": "Asset" } ], @@ -5188,1076 +5188,18 @@ "children": [ { "children": [ - { - "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 impuestos" + "name": "Beneficios procedentes de participaciones a largo plazo en, empresas del grupo", + "root_type": "Income" } ], - "name": "Provisi\u00f3n a corto plazo para impuestos" - }, - { - "children": [ - { - "name": "Provisi\u00f3n a corto plazo por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado" - } - ], - "name": "Provisi\u00f3n a corto plazo por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado" - }, - { - "children": [ - { - "name": "Provisi\u00f3n a corto plazo para otras responsabilidades" - } - ], - "name": "Provisi\u00f3n a corto plazo para otras responsabilidades" - }, - { - "children": [ - { - "name": "Provisi\u00f3n a corto plazo para actuaciones medioambientales" - } - ], - "name": "Provisi\u00f3n a corto plazo para actuaciones medioambientales" - }, - { - "children": [ - { - "name": "Provisi\u00f3n a corto plazo por retribuciones al personal" - } - ], - "name": "Provisi\u00f3n a corto plazo por retribuciones al personal" - } - ], - "name": "Provisiones a corto plazo" - }, - { - "children": [ - { - "name": "Acreedores por arrendamiento financiero a corto plazo" - } - ], - "name": "Acreedores por arrendamiento financiero a corto plazo" - }, - { - "children": [ - { - "name": "Intereses a corto plazo de deudas" - } - ], - "name": "Intereses a corto plazo de deudas" - }, - { - "children": [ - { - "name": "Deudas a corto plazo" - } - ], - "name": "Deudas a corto plazo" - }, - { - "children": [ - { - "children": [ - { - "name": "Deudas a corto plazo por cr\u00e9dito dispuesto" - } - ], - "name": "Deudas a corto plazo por cr\u00e9dito dispuesto" - }, - { - "children": [ - { - "name": "Deudas por efectos descontados" - } - ], - "name": "Deudas por efectos descontados" - }, - { - "children": [ - { - "name": "Deudas por operaciones de \u201cfactoring\u201d" - } - ], - "name": "Deudas por operaciones de \u201cfactoring\u201d" - }, - { - "children": [ - { - "name": "Pr\u00e9stamos a corto plazo de entidades de cr\u00e9dito" - } - ], - "name": "Pr\u00e9stamos a corto plazo de entidades de cr\u00e9dito" - } - ], - "name": "Deudas a corto plazo con entidades de cr\u00e9dito" - }, - { - "children": [ - { - "name": "Proveedores de inmovilizado a corto plazo" - } - ], - "name": "Proveedores de inmovilizado a corto plazo" - }, - { - "children": [ - { - "name": "Efectos a pagar a corto plazo" - } - ], - "name": "Efectos a pagar a corto plazo" - }, - { - "children": [ - { - "name": "Intereses a corto plazo de deudas con entidades de cr\u00e9dito" - } - ], - "name": "Intereses a corto plazo de deudas con entidades de cr\u00e9dito" - }, - { - "children": [ - { - "name": "Dividendo activo a pagar" - } - ], - "name": "Dividendo activo a pagar" - } - ], - "name": "Deudas a corto plazo por pr\u00e9stamos recibidos y otros conceptos" - }, - { - "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, empresas asociadas" - } - ], - "name": "Proveedores de inmovilizado a corto plazo, empresas asociadas" - }, - { - "children": [ - { - "name": "Proveedores de inmovilizado a corto plazo, otras partes vinculadas" - } - ], - "name": "Proveedores de inmovilizado a corto plazo, otras partes vinculadas" - } - ], - "name": "Proveedores de inmovilizado a corto plazo, partes vinculadas" - }, - { - "children": [ - { - "children": [ - { - "name": "Deudas a corto plazo con otras entidades de cr\u00e9dito vinculadas" - } - ], - "name": "Deudas a corto plazo con otras entidades de cr\u00e9dito vinculadas" - }, - { - "children": [ - { - "name": "Deudas a corto plazo con entidades de cr\u00e9dito, empresas del grupo" - } - ], - "name": "Deudas a corto plazo con entidades de cr\u00e9dito, empresas del grupo" - }, - { - "children": [ - { - "name": "Deudas a corto plazo con entidades de cr\u00e9dito, empresas asociadas" - } - ], - "name": "Deudas a corto plazo con entidades de cr\u00e9dito, empresas asociadas" - } - ], - "name": "Deudas a corto plazo con entidades de cr\u00e9dito vinculadas" - }, - { - "children": [ - { - "children": [ - { - "name": "Acreedores por arrendamiento financiero a corto plazo, empresas del grupo" - } - ], - "name": "Acreedores por arrendamiento financiero a corto plazo, empresas del grupo" - }, - { - "children": [ - { - "name": "Acreedores por arrendamiento financiero a corto plazo, empresas asociadas" - } - ], - "name": "Acreedores por arrendamiento financiero a corto plazo, empresas asociadas" - }, - { - "children": [ - { - "name": "Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas" - } - ], - "name": "Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas" - } - ], - "name": "Acreedores por arrendamiento financiero a corto plazo, partes vinculadas" - }, - { - "children": [ - { - "children": [ - { - "name": "Otras deudas a corto plazo con empresas asociadas" - } - ], - "name": "Otras deudas a corto plazo con empresas asociadas" - }, - { - "children": [ - { - "name": "Otras deudas a corto plazo con otras partes vinculadas" - } - ], - "name": "Otras deudas a corto plazo con otras partes vinculadas" - }, - { - "children": [ - { - "name": "Otras deudas a corto plazo con empresas del grupo" - } - ], - "name": "Otras deudas a corto plazo con empresas del grupo" - } - ], - "name": "Otras deudas a corto plazo con partes vinculadas" - }, - { - "children": [ - { - "children": [ - { - "name": 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], - "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 empresas asociadas" - } - ], - "name": "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas asociadas" - }, - { - "children": [ - { - "name": "Deterioro de valor de 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"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": "Activos por derivados financieros a corto plazo" - } - ], - "name": "Activos por derivados financieros a corto plazo" - }, - { - "children": [ - { - "name": "Pasivos por derivados financieros a corto plazo" - } - ], - "name": "Pasivos por derivados financieros a corto plazo" - } - ], - "name": "Derivados financieros a corto plazo" - }, - { - "children": [ - { - "name": "Cuenta corriente con 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"name": "Desembolsos exigidos sobre participaciones, empresas asociadas" - } - ], - "name": "Desembolsos exigidos sobre participaciones en el patrimonio neto" - }, - { - "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 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" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Beneficios procedentes del inmovilizado material", + "name": "Beneficios procedentes de participaciones a largo plazo en, empresas del grupo", "root_type": "Income" - } - ], - "name": "Beneficios procedentes del inmovilizado material", - "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": [ + }, { "children": [ { @@ -6277,16 +5219,6 @@ ], "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", @@ -6295,11 +5227,21 @@ { "children": [ { - "name": "Beneficos por operaciones con obligaciones propias", + "name": "Beneficios procedentes de las inversiones inmobiliarias", "root_type": "Income" } ], - "name": "Beneficos por operaciones con obligaciones propias", + "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" }, { @@ -6312,6 +5254,16 @@ "name": "Ingresos excepcionales", "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": [ { @@ -6328,16 +5280,6 @@ }, { "children": [ - { - "children": [ - { - "name": "Promociones de captaci\u00f3n de recursos", - "root_type": "Income" - } - ], - "name": "Promociones de captaci\u00f3n de recursos", - "root_type": "Income" - }, { "children": [ { @@ -6348,6 +5290,16 @@ "name": "Cuotas de asociados y afiliados", "root_type": "Income" }, + { + "children": [ + { + "name": "Promociones de captaci\u00f3n de recursos", + "root_type": "Income" + } + ], + "name": "Promociones de captaci\u00f3n de recursos", + "root_type": "Income" + }, { "children": [ { @@ -6413,113 +5365,103 @@ { "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 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" - }, - { - "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 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", + "name": "Trabajos realizados para el inmovilizado material", "root_type": "Income" } ], - "name": "Reversi\u00f3n del deterioro de participaciones y valores representativos de deuda a corto plazo", + "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" + }, + { + "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": [ + { + "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" + }, + { + "children": [ + { + "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, otras empresas", + "root_type": "Income" + } + ], + "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras empresas", + "root_type": "Income" + }, + { + "children": [ + { + "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas del grupo", + "root_type": "Income" + } + ], + "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas del grupo", + "root_type": "Income" + }, + { + "children": [ + { + "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas asociadas", + "root_type": "Income" + } + ], + "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas asociadas", + "root_type": "Income" + } + ], + "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo", "root_type": "Income" }, { @@ -6608,52 +5550,6 @@ "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 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, otras empresas", - "root_type": "Income" - } - ], - "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras empresas", - "root_type": "Income" - }, - { - "children": [ - { - "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas del grupo", - "root_type": "Income" - } - ], - "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas del grupo", - "root_type": "Income" - }, - { - "children": [ - { - "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas asociadas", - "root_type": "Income" - } - ], - "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas asociadas", - "root_type": "Income" - } - ], - "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo", - "root_type": "Income" - }, { "children": [ { @@ -6692,6 +5588,16 @@ "name": "Exceso de provisi\u00f3n por operaciones comerciales", "root_type": "Income" }, + { + "children": [ + { + "name": "Exceso de provisi\u00f3n para otras responsabilidades", + "root_type": "Income" + } + ], + "name": "Exceso de provisi\u00f3n para otras responsabilidades", + "root_type": "Income" + }, { "children": [ { @@ -6711,16 +5617,6 @@ ], "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" } ], "name": "Exceso de provisiones", @@ -6795,11 +5691,113 @@ { "children": [ { - "name": "Reversi\u00f3n del deterioro del inmovilizado material y de bienes del Patrimonio Hist\u00f3rico", + "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 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 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 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": [ + { + "children": [ + { + "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras empresas", + "root_type": "Income" + } + ], + "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras empresas", + "root_type": "Income" + }, + { + "children": [ + { + "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas", + "root_type": "Income" + } + ], + "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas", + "root_type": "Income" + } + ], + "name": "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo", + "root_type": "Income" + }, + { + "children": [ + { + "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas asociadas", + "root_type": "Income" + } + ], + "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas asociadas", "root_type": "Income" } ], - "name": "Reversi\u00f3n del deterioro del inmovilizado material y de bienes del Patrimonio Hist\u00f3rico", + "name": "Reversi\u00f3n del deterioro de participaciones y valores representativos de deuda a corto plazo", "root_type": "Income" } ], @@ -6818,16 +5816,6 @@ "name": "Otras subvenciones, donaciones y legados 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" - }, { "children": [ { @@ -6837,6 +5825,16 @@ ], "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", @@ -6844,16 +5842,6 @@ }, { "children": [ - { - "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": [ { @@ -6919,6 +5907,16 @@ ], "name": "Ingresos por servicios diversos", "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" } ], "name": "Otros ingresos de gesti\u00f3n", @@ -6929,25 +5927,61 @@ { "children": [ { - "name": "Beneficios por valoraci\u00f3n de activos y pasivos financieros por su valor razonable", + "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" + }, + { + "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": "Beneficios por valoraci\u00f3n de activos y pasivos financieros por su valor razonable", + "name": "Ingresos de participaciones en instrumentos de patrimonio", "root_type": "Income" }, { "children": [ { - "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", + "name": "Otros ingresos financieros", "root_type": "Income" - }, + } + ], + "name": "Otros ingresos financieros", + "root_type": "Income" + }, + { + "children": [ { "children": [ { @@ -6968,16 +6002,6 @@ "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": [ { @@ -7017,6 +6041,26 @@ ], "name": "Beneficios en valores representativos de deuda a corto plazo, empresas del grupo", "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" } ], "name": "Beneficios en participaciones y valores representativos de deuda", @@ -7046,16 +6090,6 @@ "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": [ { @@ -7065,6 +6099,16 @@ ], "name": "Ingresos de cr\u00e9ditos a largo plazo, otras partes vinculadas", "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" } ], "name": "Ingresos de cr\u00e9ditos a largo plazo", @@ -7072,6 +6116,16 @@ }, { "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": [ { @@ -7092,16 +6146,6 @@ "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": [ { @@ -7179,57 +6223,11 @@ { "children": [ { - "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" - }, - { - "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", + "name": "Beneficios por valoraci\u00f3n de activos y pasivos financieros por su valor razonable", "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", + "name": "Beneficios por valoraci\u00f3n de activos y pasivos financieros por su valor razonable", "root_type": "Income" } ], @@ -7238,42 +6236,6 @@ }, { "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": [ { @@ -7312,6 +6274,16 @@ }, { "children": [ + { + "children": [ + { + "name": "Ventas de mercader\u00edas Intracomunitarias", + "root_type": "Income" + } + ], + "name": "Ventas de mercader\u00edas Intracomunitarias", + "root_type": "Income" + }, { "children": [ { @@ -7331,16 +6303,6 @@ ], "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" } ], "name": "Ventas de mercader\u00edas", @@ -7423,91 +6385,35 @@ { "children": [ { - "name": "\"Rappels\" sobre ventas de envases y embalajes", + "name": "Prestaciones de servicios en Espa\u00f1a", "root_type": "Income" } ], - "name": "\"Rappels\" sobre ventas de envases y embalajes", + "name": "Prestaciones de servicios en Espa\u00f1a", "root_type": "Income" }, { "children": [ { - "name": "\"Rappels\" sobre ventas de productos terminados", + "name": "Prestaciones de servicios fuera de la UE", "root_type": "Income" } ], - "name": "\"Rappels\" sobre ventas de productos terminados", + "name": "Prestaciones de servicios fuera de la UE", "root_type": "Income" }, { "children": [ { - "name": "\"Rappels\" sobre ventas de mercader\u00edas", + "name": "Prestaciones de servicios Intracomunitarias", "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", + "name": "Prestaciones de servicios Intracomunitarias", "root_type": "Income" } ], - "name": "\"Rappels\" sobre ventas", - "root_type": "Income" - }, - { - "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" - }, - { - "children": [ - { - "name": "Ventas de envases y embalajes Intracomunitarias", - "root_type": "Income" - } - ], - "name": "Ventas de envases y embalajes Intracomunitarias", - "root_type": "Income" - }, - { - "children": [ - { - "name": "Ventas de envases y embalajes Exportaci\u00f3n", - "root_type": "Income" - } - ], - "name": "Ventas de envases y embalajes Exportaci\u00f3n", - "root_type": "Income" - } - ], - "name": "Ventas de envases y embalajes", + "name": "Prestaciones de servicios", "root_type": "Income" }, { @@ -7556,6 +6462,98 @@ "name": "Descuentos sobre ventas por pronto pago", "root_type": "Income" }, + { + "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" + }, + { + "children": [ + { + "name": "Ventas de envases y embalajes Intracomunitarias", + "root_type": "Income" + } + ], + "name": "Ventas de envases y embalajes Intracomunitarias", + "root_type": "Income" + }, + { + "children": [ + { + "name": "Ventas de envases y embalajes Exportaci\u00f3n", + "root_type": "Income" + } + ], + "name": "Ventas de envases y embalajes Exportaci\u00f3n", + "root_type": "Income" + } + ], + "name": "Ventas de envases y embalajes", + "root_type": "Income" + }, + { + "children": [ + { + "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 subproductos y residuos", + "root_type": "Income" + } + ], + "name": "\"Rappels\" sobre ventas de subproductos y residuos", + "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" + }, + { + "children": [ + { + "name": "\"Rappels\" sobre ventas de productos semiterminados", + "root_type": "Income" + } + ], + "name": "\"Rappels\" sobre ventas de productos semiterminados", + "root_type": "Income" + }, + { + "children": [ + { + "name": "\"Rappels\" sobre ventas de mercader\u00edas", + "root_type": "Income" + } + ], + "name": "\"Rappels\" sobre ventas de mercader\u00edas", + "root_type": "Income" + } + ], + "name": "\"Rappels\" sobre ventas", + "root_type": "Income" + }, { "children": [ { @@ -7578,16 +6576,6 @@ "name": "Devoluciones de ventas de subproductos y residuos", "root_type": "Income" }, - { - "children": [ - { - "name": "Devoluciones de ventas de productos terminados", - "root_type": "Income" - } - ], - "name": "Devoluciones de ventas de productos terminados", - "root_type": "Income" - }, { "children": [ { @@ -7598,6 +6586,16 @@ "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" + }, { "children": [ { @@ -7618,6 +6616,16 @@ }, { "children": [ + { + "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": [ { @@ -7638,16 +6646,6 @@ "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" - }, { "children": [ { @@ -7661,59 +6659,1061 @@ ], "name": "Variaci\u00f3n de existencias", "root_type": "Income" + } + ], + "name": "Ventas e ingresos", + "root_type": "Income" + }, + { + "children": [ + { + "children": [ + { + "children": [ + { + "name": "Efectos a pagar a corto plazo" + } + ], + "name": "Efectos a pagar a corto plazo" + }, + { + "children": [ + { + "name": "Deudas a corto plazo transformables en subvenciones, donaciones y legados" + } + ], + "name": "Deudas a corto plazo transformables en subvenciones, donaciones y legados" + }, + { + "children": [ + { + "name": "Acreedores por arrendamiento financiero a corto plazo" + } + ], + "name": "Acreedores por arrendamiento financiero a corto plazo" + }, + { + "children": [ + { + "name": "Proveedores de inmovilizado a corto plazo" + } + ], + "name": "Proveedores de inmovilizado a corto plazo" + }, + { + "children": [ + { + "children": [ + { + "name": "Provisi\u00f3n a corto plazo para impuestos" + } + ], + "name": "Provisi\u00f3n a corto plazo para impuestos" + }, + { + "children": [ + { + "name": "Provisi\u00f3n a corto plazo por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado" + } + ], + "name": "Provisi\u00f3n a corto plazo por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado" + }, + { + "children": [ + { + "name": "Provisi\u00f3n a corto plazo para otras responsabilidades" + } + ], + "name": "Provisi\u00f3n a corto plazo para otras responsabilidades" + }, + { + "children": [ + { + "name": "Provisi\u00f3n a corto plazo para actuaciones medioambientales" + } + ], + "name": "Provisi\u00f3n a corto plazo para actuaciones medioambientales" + }, + { + "children": [ + { + "name": "Provisi\u00f3n a corto plazo por retribuciones al personal" + } + ], + "name": "Provisi\u00f3n a corto plazo por retribuciones al personal" + } + ], + "name": "Provisiones a corto plazo" + }, + { + "children": [ + { + "name": "Intereses a corto plazo de deudas" + } + ], + "name": "Intereses a corto plazo de deudas" + }, + { + "children": [ + { + "name": "Deudas a corto plazo" + } + ], + "name": "Deudas a corto plazo" + }, + { + "children": [ + { + "name": "Intereses a corto plazo de deudas con entidades de cr\u00e9dito" + } + ], + "name": "Intereses a corto plazo de deudas con entidades de cr\u00e9dito" + }, + { + "children": [ + { + "name": "Dividendo activo a pagar" + } + ], + "name": "Dividendo activo a pagar" + }, + { + "children": [ + { + "children": [ + { + "name": "Deudas a corto plazo por cr\u00e9dito dispuesto" + } + ], + "name": "Deudas a corto plazo por cr\u00e9dito dispuesto" + }, + { + "children": [ + { + "name": "Deudas por efectos descontados" + } + ], + "name": "Deudas por efectos descontados" + }, + { + "children": [ + { + "name": "Deudas por operaciones de \u201cfactoring\u201d" + } + ], + "name": "Deudas por operaciones de \u201cfactoring\u201d" + }, + { + "children": [ + { + "name": "Pr\u00e9stamos a corto plazo de entidades de cr\u00e9dito" + } + ], + "name": "Pr\u00e9stamos a corto plazo de entidades de cr\u00e9dito" + } + ], + "name": "Deudas a corto plazo con entidades de cr\u00e9dito" + } + ], + "name": "Deudas a corto plazo por pr\u00e9stamos recibidos y otros conceptos" }, { "children": [ { "children": [ { - "name": "Trabajos realizados para el inmovilizado intangible", - "root_type": "Income" + "children": [ + { + "name": "Deudas a corto plazo con otras entidades de cr\u00e9dito vinculadas" + } + ], + "name": "Deudas a corto plazo con otras entidades de cr\u00e9dito vinculadas" + }, + { + "children": [ + { + "name": "Deudas a corto plazo con entidades de cr\u00e9dito, empresas del grupo" + } + ], + "name": "Deudas a corto plazo con entidades de cr\u00e9dito, empresas del grupo" + }, + { + "children": [ + { + "name": "Deudas a corto plazo con entidades de cr\u00e9dito, empresas asociadas" + } + ], + "name": "Deudas a corto plazo con entidades de cr\u00e9dito, empresas asociadas" } ], - "name": "Trabajos realizados para el inmovilizado intangible", - "root_type": "Income" + "name": "Deudas a corto plazo con entidades de cr\u00e9dito vinculadas" }, { "children": [ { - "name": "Trabajos realizados en inversiones inmobiliarias", - "root_type": "Income" + "children": [ + { + "name": "Proveedores de inmovilizado a corto plazo, empresas del grupo" + } + ], + "name": "Proveedores de inmovilizado a corto plazo, empresas del grupo" + }, + { + "children": [ + { + "name": "Proveedores de inmovilizado a corto plazo, empresas asociadas" + } + ], + "name": "Proveedores de inmovilizado a corto plazo, empresas asociadas" + }, + { + "children": [ + { + "name": "Proveedores de inmovilizado a corto plazo, otras partes vinculadas" + } + ], + "name": "Proveedores de inmovilizado a corto plazo, otras partes vinculadas" } ], - "name": "Trabajos realizados en inversiones inmobiliarias", - "root_type": "Income" + "name": "Proveedores de inmovilizado a corto plazo, partes vinculadas" }, { "children": [ { - "name": "Trabajos realizados para el inmovilizado material en curso", - "root_type": "Income" + "children": [ + { + "name": "Otras deudas a corto plazo con empresas asociadas" + } + ], + "name": "Otras deudas a corto plazo con empresas asociadas" + }, + { + "children": [ + { + "name": "Otras deudas a corto plazo con otras partes vinculadas" + } + ], + "name": "Otras deudas a corto plazo con otras partes vinculadas" + }, + { + "children": [ + { + "name": "Otras deudas a corto plazo con empresas del grupo" + } + ], + "name": "Otras deudas a corto plazo con empresas del grupo" } ], - "name": "Trabajos realizados para el inmovilizado material en curso", - "root_type": "Income" + "name": "Otras deudas a corto plazo con partes vinculadas" }, { "children": [ { - "name": "Trabajos realizados para el inmovilizado material", - "root_type": "Income" + "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": "Trabajos realizados para el inmovilizado material", - "root_type": "Income" + "name": "Acreedores por arrendamiento financiero a corto plazo, partes vinculadas" + }, + { + "children": [ + { + "children": [ + { + "name": "Intereses a corto plazo de deudas con otras partes vinculadas" + } + ], + "name": "Intereses a corto plazo de deudas con otras partes vinculadas" + }, + { + "children": [ + { + "name": "Intereses a corto plazo de deudas con empresas del grupo" + } + ], + "name": "Intereses a corto plazo de deudas con empresas del grupo" + }, + { + "children": [ + { + "name": "Intereses a corto plazo de deudas con empresas asociadas" + } + ], + "name": "Intereses a corto plazo de deudas con empresas asociadas" + } + ], + "name": "Intereses a corto plazo de deudas con partes vinculadas" } ], - "name": "Trabajos realizados para la empresa", - "root_type": "Income" + "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": [ + { 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representativos de deuda, otras partes vinculadas", + "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, 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, empresas asociadas", + "root_type": "Income" + } + ], + "name": "Ingresos de valores representativos de deuda, empresas asociadas", + "root_type": "Income" + } + ], + "name": "Ingresos de 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": [ + { + "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 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 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, empresas del grupo", + "root_type": "Income" + } + ], + "name": "Beneficios en valores representativos de deuda a corto plazo, empresas del grupo", + "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 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, empresas asociadas", + "root_type": "Income" + } + ], + "name": "Beneficios en valores representativos de deuda a largo plazo, empresas asociadas", + "root_type": "Income" + } + ], + "name": "Beneficios en participaciones y valores representativos de deuda", + "root_type": "Income" + }, + { + "children": [ + { + "name": "Otros ingresos financieros", + "root_type": "Income" + } + ], + "name": "Otros ingresos financieros", + "root_type": "Income" + } + ], + "name": "Ingresos financieros", + "root_type": "Income" + } + ], + "name": "Ventas e ingresos", + "root_type": "Income" + }, { "account_type": "Stock", "children": [ @@ -36,37 +1434,6 @@ "name": "Materias Primas", "root_type": "Asset" }, - { - "account_type": "Stock", - "children": [ - { - "account_type": "Stock", - "children": [ - { - "account_type": "Stock", - "name": "Productos en curso A", - "root_type": "Asset" - } - ], - "name": "Productos en curso A", - "root_type": "Asset" - }, - { - "account_type": "Stock", - "children": [ - { - "account_type": "Stock", - "name": "Productos en curso B", - "root_type": "Asset" - } - ], - "name": "Productos en curso B", - "root_type": "Asset" - } - ], - "name": "Productos en curso", - "root_type": "Asset" - }, { "account_type": "Stock", "children": [ @@ -99,11 +1466,11 @@ "children": [ { "account_type": "Stock", - "name": "Envases", + "name": "Repuestos", "root_type": "Asset" } ], - "name": "Envases", + "name": "Repuestos", "root_type": "Asset" }, { @@ -123,11 +1490,11 @@ "children": [ { "account_type": "Stock", - "name": "Repuestos", + "name": "Materiales diversos", "root_type": "Asset" } ], - "name": "Repuestos", + "name": "Materiales diversos", "root_type": "Asset" }, { @@ -135,11 +1502,11 @@ "children": [ { "account_type": "Stock", - "name": "Materiales diversos", + "name": "Envases", "root_type": "Asset" } ], - "name": "Materiales diversos", + "name": "Envases", "root_type": "Asset" }, { @@ -158,6 +1525,68 @@ "name": "Otros aprovisionamientos", "root_type": "Asset" }, + { + "account_type": "Stock", + "children": [ + { + "account_type": "Stock", + "children": [ + { + "account_type": "Stock", + "name": "Mercader\u00edas A", + "root_type": "Asset" + } + ], + "name": "Mercader\u00edas A", + "root_type": "Asset" + }, + { + "account_type": "Stock", + "children": [ + { + "account_type": "Stock", + "name": "Mercader\u00edas B", + "root_type": "Asset" + } + ], + "name": "Mercader\u00edas B", + "root_type": "Asset" + } + ], + "name": "Comerciales", + "root_type": "Asset" + }, + { + "account_type": "Stock", + "children": [ + { + "account_type": "Stock", + "children": [ + { + "account_type": "Stock", + "name": "Productos en curso B", + "root_type": "Asset" + } + ], + "name": "Productos en curso B", + "root_type": "Asset" + }, + { + "account_type": "Stock", + "children": [ + { + "account_type": "Stock", + "name": "Productos en curso A", + "root_type": "Asset" + } + ], + "name": "Productos en curso A", + "root_type": "Asset" + } + ], + "name": "Productos en curso", + "root_type": "Asset" + }, { "account_type": "Stock", "children": [ @@ -197,11 +1626,11 @@ "children": [ { "account_type": "Stock", - "name": "Mercader\u00edas B", + "name": "Productos semiterminados A", "root_type": "Asset" } ], - "name": "Mercader\u00edas B", + "name": "Productos semiterminados A", "root_type": "Asset" }, { @@ -209,68 +1638,20 @@ "children": [ { "account_type": "Stock", - "name": "Mercader\u00edas A", + "name": "Productos semiterminados B", "root_type": "Asset" } ], - "name": "Mercader\u00edas A", + "name": "Productos semiterminados B", "root_type": "Asset" } ], - "name": "Comerciales", + "name": "Productos semiterminados", "root_type": "Asset" }, { "account_type": "Stock", "children": [ - { - "account_type": "Stock", - "children": [ - { - "account_type": "Stock", - "name": "Subproductos B", - "root_type": "Asset" - } - ], - "name": "Subproductos B", - "root_type": "Asset" - }, - { - "account_type": "Stock", - "children": [ - { - "account_type": "Stock", - "name": "Residuos B", - "root_type": "Asset" - } - ], - "name": "Residuos B", - "root_type": "Asset" - }, - { - "account_type": "Stock", - "children": [ - { - "account_type": "Stock", - "name": "Residuos A", - "root_type": "Asset" - } - ], - "name": "Residuos A", - "root_type": "Asset" - }, - { - "account_type": "Stock", - "children": [ - { - "account_type": "Stock", - "name": "Subproductos A", - "root_type": "Asset" - } - ], - "name": "Subproductos A", - "root_type": "Asset" - }, { "account_type": "Stock", "children": [ @@ -294,6 +1675,54 @@ ], "name": "Materiales recuperados B", "root_type": "Asset" + }, + { + "account_type": "Stock", + "children": [ + { + "account_type": "Stock", + "name": "Residuos A", + "root_type": "Asset" + } + ], + "name": "Residuos A", + "root_type": "Asset" + }, + { + "account_type": "Stock", + "children": [ + { + "account_type": "Stock", + "name": "Residuos B", + "root_type": "Asset" + } + ], + "name": "Residuos B", + "root_type": "Asset" + }, + { + "account_type": "Stock", + "children": [ + { + "account_type": "Stock", + "name": "Subproductos A", + "root_type": "Asset" + } + ], + "name": "Subproductos A", + "root_type": "Asset" + }, + { + "account_type": "Stock", + "children": [ + { + "account_type": "Stock", + "name": "Subproductos B", + "root_type": "Asset" + } + ], + "name": "Subproductos B", + "root_type": "Asset" } ], "name": "Subproductos, residuos y materiales recuperados", @@ -362,18 +1791,6 @@ "name": "Deterioro de valor de los productos semiterminados", "root_type": "Asset" }, - { - "account_type": "Stock", - "children": [ - { - "account_type": "Stock", - "name": "Deterioro de valor de las mercader\u00edas", - "root_type": "Asset" - } - ], - "name": "Deterioro de valor de las mercader\u00edas", - "root_type": "Asset" - }, { "account_type": "Stock", "children": [ @@ -385,40 +1802,21 @@ ], "name": "Deterioro de valor de los subproductos, residuos y materiales recuperados", "root_type": "Asset" - } - ], - "name": "Deterioro de valor de las existencias", - "root_type": "Asset" - }, - { - "account_type": "Stock", - "children": [ - { - "account_type": "Stock", - "children": [ - { - "account_type": "Stock", - "name": "Productos semiterminados A", - "root_type": "Asset" - } - ], - "name": "Productos semiterminados A", - "root_type": "Asset" }, { "account_type": "Stock", "children": [ { "account_type": "Stock", - "name": "Productos semiterminados B", + "name": "Deterioro de valor de las mercader\u00edas", "root_type": "Asset" } ], - "name": "Productos semiterminados B", + "name": "Deterioro de valor de las mercader\u00edas", "root_type": "Asset" } ], - "name": "Productos semiterminados", + "name": "Deterioro de valor de las existencias", "root_type": "Asset" } ], @@ -432,45 +1830,149 @@ { "children": [ { - "name": "Provisi\u00f3n para actuaciones medioambientales", + "children": [ + { + "name": "Cr\u00e9ditos a empresas asociadas", + "root_type": "Asset" + } + ], + "name": "Cr\u00e9ditos a empresas asociadas", + "root_type": "Asset" + }, + { + "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 del grupo", + "root_type": "Asset" + } + ], + "name": "Cr\u00e9ditos a empresas del grupo", "root_type": "Asset" } ], - "name": "Provisi\u00f3n para actuaciones medioambientales", + "name": "Cr\u00e9ditos a partes vinculadas", "root_type": "Asset" }, { "children": [ { - "name": "Provisi\u00f3n para otras responsabilidades", + "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 asociadas", + "root_type": "Asset" + } + ], + "name": "Valores representativos de deuda de empresas asociadas", + "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": "Provisi\u00f3n para otras responsabilidades", + "name": "Valores representativos de deuda de partes vinculadas", "root_type": "Asset" }, { "children": [ { - "name": "Provisi\u00f3n para impuestos", + "children": [ + { + "name": "Participaciones en empresas del grupo", + "root_type": "Asset" + } + ], + "name": "Participaciones en empresas del grupo", + "root_type": "Asset" + }, + { + "children": [ + { + "name": "Participaciones en empresas asociadas", + "root_type": "Asset" + } + ], + "name": "Participaciones en empresas asociadas", + "root_type": "Asset" + }, + { + "children": [ + { + "name": "Participaciones en otras partes vinculadas", + "root_type": "Asset" + } + ], + "name": "Participaciones en otras partes vinculadas", "root_type": "Asset" } ], - "name": "Provisi\u00f3n para impuestos", + "name": "Participaciones en partes vinculadas", "root_type": "Asset" }, { "children": [ { - "name": "Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado", + "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" + }, + { + "children": [ + { + "name": "Desembolsos pendientes sobre participaciones en empresas del grupo", + "root_type": "Asset" + } + ], + "name": "Desembolsos pendientes sobre participaciones en empresas del grupo", + "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" } ], - "name": "Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado", + "name": "Desembolsos pendientes sobre participaciones en partes vinculadas", "root_type": "Asset" } ], - "name": "Provisiones", + "name": "Inversiones financieras en partes vinculadas", "root_type": "Asset" }, { @@ -478,23 +1980,915 @@ { "children": [ { - "name": "Acciones o participaciones emitidas consideradas como pasivos financieros", + "name": "Fianzas constituidas", "root_type": "Asset" } ], - "name": "Acciones o participaciones emitidas consideradas como pasivos financieros", + "name": "Fianzas constituidas", "root_type": "Asset" }, { "children": [ { - "name": "Suscriptores de acciones", + "name": "Dep\u00f3sitos constituidos", "root_type": "Asset" } ], - "name": "Suscriptores de acciones", + "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": "Valores representativos de deuda", + "root_type": "Asset" + } + ], + "name": "Valores representativos de deuda", + "root_type": "Asset" + }, + { + "children": [ + { + "name": "Cr\u00e9ditos", + "root_type": "Asset" + } + ], + "name": "Cr\u00e9ditos", + "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" + } + ], + "name": "Otras inversiones financieras", + "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": "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": "Instalaciones t\u00e9cnicas en montaje", + "root_type": "Asset" + } + ], + "name": "Instalaciones t\u00e9cnicas en montaje", + "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": "Anticipos para inmovilizaciones intangibles", + "root_type": "Asset" + } + ], + "name": "Anticipos para inmovilizaciones intangibles", + "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" + }, + { + "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": "Desarrollo", + "root_type": "Asset" + } + ], + "name": "Desarrollo", + "root_type": "Asset" + }, + { + "children": [ + { + "name": "Investigaci\u00f3n", + "root_type": "Asset" + } + ], + "name": "Investigaci\u00f3n", + "root_type": "Asset" + } + ], + "name": "Inmovilizaciones intangibles", + "root_type": "Asset" + }, + { + "children": [ + { + "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" + }, + { + "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": "Utillaje", + "root_type": "Asset" + } + ], + "name": "Utillaje", + "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 maquinaria", + "root_type": "Asset" + } + ], + "name": "Amortizaci\u00f3n acumulada de maquinaria", + "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 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 mobiliario", + "root_type": "Asset" + } + ], + "name": "Amortizaci\u00f3n acumulada de mobiliario", + "root_type": "Asset" + }, + { + "children": [ + { + "name": "Amortizaci\u00f3n acumulada de otras instalaciones", + "root_type": "Asset" + } + ], + "name": "Amortizaci\u00f3n acumulada de otras instalaciones", + "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 construcciones", + "root_type": "Asset" + } + ], + "name": "Amortizaci\u00f3n acumulada de construcciones", + "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 desarrollo", + "root_type": "Asset" + } + ], + "name": "Amortizaci\u00f3n acumulada de desarrollo", + "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" + } + ], + "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 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 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 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": [ + { + "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 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 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" + } + ], + "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 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": [ + { + "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 otras instaciones", + "root_type": "Asset" + } + ], + "name": "Deterioro de valor de otras instaciones", + "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 construcciones", + "root_type": "Asset" + } + ], + "name": "Deterioro de valor de construcciones", + "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 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 construcciones", + "root_type": "Asset" + } + ], + "name": "Deterioro de valor de construcciones", + "root_type": "Asset" + }, + { + "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" + } + ], + "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" + } + ], + "name": "Deterioro de valor de activos no corrientes", + "root_type": "Asset" + } + ], + "name": "Activo no corriente", + "root_type": "Asset" + }, + { + "children": [ + { + "children": [ { "children": [ { @@ -505,6 +2899,16 @@ "name": "Suscriptores de acciones consideradas como pasivos financieros", "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": [ { @@ -515,6 +2919,16 @@ "name": "Capital emitido pendiente de inscripci\u00f3n", "root_type": "Asset" }, + { + "children": [ + { + "name": "Suscriptores de acciones", + "root_type": "Asset" + } + ], + "name": "Suscriptores de acciones", + "root_type": "Asset" + }, { "children": [ { @@ -597,6 +3011,16 @@ "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": [ { @@ -622,16 +3046,6 @@ ], "name": "Ingresos fiscales a distribuir en varios ejercicios", "root_type": "Asset" - }, - { - "children": [ - { - "name": "Otras subvenciones, donaciones y legados", - "root_type": "Asset" - } - ], - "name": "Otras subvenciones, donaciones y legados", - "root_type": "Asset" } ], "name": "Subvenciones, donaciones y ajustes por cambio de valor", @@ -639,6 +3053,124 @@ }, { "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 social", + "root_type": "Asset" + } + ], + "name": "Socios por desembolsos no exigidos, capital social", + "root_type": "Asset" + }, + { + "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" + } + ], + "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": "Deudas representadas en otros valores negociables", + "root_type": "Asset" + } + ], + "name": "Deudas representadas en otros valores negociables", + "root_type": "Asset" + }, { "children": [ { @@ -718,16 +3250,6 @@ ], "name": "Deudas transformables en subvenciones, donaciones y legados", "root_type": "Asset" - }, - { - "children": [ - { - "name": "Deudas representadas en otros valores negociables", - "root_type": "Asset" - } - ], - "name": "Deudas representadas en otros valores negociables", - "root_type": "Asset" } ], "name": "Deudas por pr\u00e9stamos recibidos, empr\u00e9stitos y otros conceptos", @@ -773,16 +3295,6 @@ }, { "children": [ - { - "children": [ - { - "name": "Otras deudas, empresas del grupo", - "root_type": "Asset" - } - ], - "name": "Otras deudas, empresas del grupo", - "root_type": "Asset" - }, { "children": [ { @@ -802,6 +3314,16 @@ ], "name": "Otras deudas, con otras partes vinculadas", "root_type": "Asset" + }, + { + "children": [ + { + "name": "Otras deudas, empresas del grupo", + "root_type": "Asset" + } + ], + "name": "Otras deudas, empresas del grupo", + "root_type": "Asset" } ], "name": "Otras deudas con partes vinculadas", @@ -809,16 +3331,6 @@ }, { "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": [ { @@ -838,6 +3350,16 @@ ], "name": "Deudas con otras entidades de cr\u00e9dito vinculadas", "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" } ], "name": "Deudas con entidades de cr\u00e9dito vinculadas", @@ -991,6 +3513,52 @@ "name": "Deudas con caracter\u00edsticas especiales", "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 para otras responsabilidades", + "root_type": "Asset" + } + ], + "name": "Provisi\u00f3n para otras responsabilidades", + "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" + } + ], + "name": "Provisiones", + "root_type": "Asset" + }, { "children": [ { @@ -1029,6 +3597,36 @@ }, { "children": [ + { + "children": [ + { + "name": "Reserva Legal", + "root_type": "Asset" + } + ], + "name": "Reserva Legal", + "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": "Aportaciones de socios o propietarios", + "root_type": "Asset" + } + ], + "name": "Aportaciones de socios o propietarios", + "root_type": "Asset" + }, { "children": [ { @@ -1075,36 +3673,6 @@ "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": "Diferencias por ajuste del capital a euros", - "root_type": "Asset" - } - ], - "name": "Diferencias por ajuste del capital a euros", - "root_type": "Asset" - }, - { - "children": [ - { - "name": "Aportaciones de socios o propietarios", - "root_type": "Asset" - } - ], - "name": "Aportaciones de socios o propietarios", - "root_type": "Asset" - }, { "children": [ { @@ -1118,124 +3686,16 @@ { "children": [ { - "name": "Reserva Legal", + "name": "Prima de Emisi\u00f3n o asunci\u00f3n", "root_type": "Asset" } ], - "name": "Reserva Legal", + "name": "Prima de Emisi\u00f3n o asunci\u00f3n", "root_type": "Asset" } ], "name": "Reservas y otros instrumentos de patrimonio", "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": "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": [ - { - "children": [ - { - "name": "Socios por desembolsos no exigidos, capital social", - "root_type": "Asset" - } - ], - "name": "Socios por desembolsos no exigidos, capital social", - "root_type": "Asset" - }, - { - "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" - } - ], - "name": "Socios por desembolsos no exigidos", - "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 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" - } - ], - "name": "Capital", - "root_type": "Asset" } ], "name": "Financiaci\u00f3n B\u00e1sica", @@ -1243,1532 +3703,6 @@ }, { "children": [ - { - "children": [ - { - "children": [ - { - "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 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 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"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, empresas asociadas", - "root_type": "Income" - } - ], - "name": "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas asociadas", - "root_type": "Income" - } - ], - "name": "Reversi\u00f3n del deterioro de participaciones y valores representativos de deuda a largo plazo", - "root_type": "Income" - }, - { - "children": [ - { - "name": "Reversi\u00f3n del deterioro del inmovilizado material", - "root_type": "Income" - } - ], - "name": "Reversi\u00f3n del deterioro del inmovilizado material", - "root_type": "Income" - }, - { - "children": [ - { - "children": [ - { - 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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" - }, - { - "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 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, otras partes vinculadas", - "root_type": "Income" - } - ], - "name": "Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas", - "root_type": "Income" - } - ], - "name": "Ingresos de participaciones en instrumentos de patrimonio", - "root_type": "Income" - }, - { - "children": [ - { - "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 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"Income" - } - ], - "name": "Ingresos por comisiones", - "root_type": "Income" - }, - { - "children": [ - { - "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" - }, - { - "children": [ - { - "name": "P\u00e9rdida transferido (gestor)", - "root_type": "Income" - } - ], - "name": "P\u00e9rdida transferido (gestor)", - "root_type": "Income" - } - ], - "name": "Resultados de operaciones en com\u00fan", - "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" - }, - { - "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" - } - ], - "name": "Otros ingresos de gesti\u00f3n", - "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": "Beneficios procedentes del inmovilizado intangible", - "root_type": "Income" - } - ], - "name": "Beneficios procedentes del inmovilizado intangible", - "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": [ - { - "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 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": [ - { - "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" - }, - { - "children": [ - { - "name": "Variaci\u00f3n de existencias de productos semiterminados", - "root_type": "Income" - } - ], - "name": "Variaci\u00f3n de existencias de productos semiterminados", - "root_type": "Income" - } - ], - "name": "Variaci\u00f3n de existencias", - "root_type": "Income" - }, - { - "children": [ - { - "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" - }, - { - "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" - } - ], - "name": "Ventas e ingresos", - "root_type": "Income" - }, - { - "children": [ - { - "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 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" - }, - { - "children": [ - { - "name": "P\u00e9rdidas procedentes del inmovilizado intangible", - "root_type": "Expense" - } - ], - "name": "P\u00e9rdidas procedentes del inmovilizado intangible", - "root_type": "Expense" - } - ], - "name": "P\u00e9rdidas procedentes de activos no corrientes y gastos excepcionales", - "root_type": "Expense" - }, { "children": [ { @@ -2880,13 +3814,127 @@ { "children": [ { - "name": "Compras de mercader\u00edas", + "name": "Ajustes positivos en la imposici\u00f3n sobre beneficios", "root_type": "Expense" } ], - "name": "Compras de mercader\u00edas", + "name": "Ajustes positivos en la imposici\u00f3n sobre beneficios", "root_type": "Expense" }, + { + "children": [ + { + "children": [ + { + "name": "Ajustes positivos en IVA de activo corriente", + "root_type": "Expense" + } + ], + "name": "Ajustes positivos en IVA de activo corriente", + "root_type": "Expense" + }, + { + "children": [ + { + "name": "Ajustes positivos en IVA de inversiones", + "root_type": "Expense" + } + ], + "name": "Ajustes positivos en IVA de inversiones", + "root_type": "Expense" + } + ], + "name": "Ajustes positivos en la imposici\u00f3n indirecta", + "root_type": "Expense" + }, + { + "children": [ + { + "children": [ + { + "name": "Impuesto diferido", + "root_type": "Expense" + } + ], + "name": "Impuesto diferido", + "root_type": "Expense" + }, + { + "children": [ + { + "name": "Impuesto corriente", + "root_type": "Expense" + } + ], + "name": "Impuesto corriente", + "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": "Devoluci\u00f3n de impuestos", + "root_type": "Expense" + } + ], + "name": "Devoluci\u00f3n de impuestos", + "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" + }, + { + "children": [ + { + "children": [ + { + "name": "Ajustes negativos en IVA de inversiones", + "root_type": "Expense" + } + ], + "name": "Ajustes negativos en IVA de inversiones", + "root_type": "Expense" + }, + { + "children": [ + { + "name": "Ajustes negativos en IVA de activo corriente", + "root_type": "Expense" + } + ], + "name": "Ajustes negativos en IVA de activo corriente", + "root_type": "Expense" + } + ], + "name": "Ajustes negativos en la imposici\u00f3n indirecta", + "root_type": "Expense" + } + ], + "name": "Tributos", + "root_type": "Expense" + }, + { + "children": [ { "children": [ { @@ -2933,6 +3981,16 @@ "name": "Descuentos sobre compras por pronto pago", "root_type": "Expense" }, + { + "children": [ + { + "name": "Compras de otros aprovisionamientos", + "root_type": "Expense" + } + ], + "name": "Compras de otros aprovisionamientos", + "root_type": "Expense" + }, { "children": [ { @@ -2943,6 +4001,16 @@ "name": "Compras de materias primas", "root_type": "Expense" }, + { + "children": [ + { + "name": "Compras de mercader\u00edas", + "root_type": "Expense" + } + ], + "name": "Compras de mercader\u00edas", + "root_type": "Expense" + }, { "children": [ { @@ -3014,16 +4082,6 @@ ], "name": "Devoluciones de compras y operaciones similares", "root_type": "Expense" - }, - { - "children": [ - { - "name": "Compras de otros aprovisionamientos", - "root_type": "Expense" - } - ], - "name": "Compras de otros aprovisionamientos", - "root_type": "Expense" } ], "name": "Compras", @@ -3051,16 +4109,6 @@ "name": "Indemnizaciones", "root_type": "Expense" }, - { - "children": [ - { - "name": "Otros gastos sociales", - "root_type": "Expense" - } - ], - "name": "Otros gastos sociales", - "root_type": "Expense" - }, { "children": [ { @@ -3070,6 +4118,16 @@ ], "name": "Sueldos y salarios", "root_type": "Expense" + }, + { + "children": [ + { + "name": "Otros gastos sociales", + "root_type": "Expense" + } + ], + "name": "Otros gastos sociales", + "root_type": "Expense" } ], "name": "Gastos de personal", @@ -3099,16 +4157,6 @@ }, { "children": [ - { - "children": [ - { - "name": "P\u00e9rdida soportada (part\u00edcipe o asociado no gestor)", - "root_type": "Expense" - } - ], - "name": "P\u00e9rdida soportada (part\u00edcipe o asociado no gestor)", - "root_type": "Expense" - }, { "children": [ { @@ -3118,6 +4166,16 @@ ], "name": "Beneficio transferido (gestor)", "root_type": "Expense" + }, + { + "children": [ + { + "name": "P\u00e9rdida soportada (part\u00edcipe o asociado no gestor)", + "root_type": "Expense" + } + ], + "name": "P\u00e9rdida soportada (part\u00edcipe o asociado no gestor)", + "root_type": "Expense" } ], "name": "Resultados de operaciones en com\u00fan", @@ -3132,123 +4190,619 @@ { "children": [ { - "name": "Ajustes negativos en la imposici\u00f3n sobre beneficios", + "name": "Variaci\u00f3n de existencias de mercader\u00edas", "root_type": "Expense" } ], - "name": "Ajustes negativos en la imposici\u00f3n sobre beneficios", + "name": "Variaci\u00f3n de existencias de mercader\u00edas", "root_type": "Expense" }, { "children": [ { - "name": "Ajustes positivos en la imposici\u00f3n sobre beneficios", + "name": "Variaci\u00f3n de existencias de materias primas", "root_type": "Expense" } ], - "name": "Ajustes positivos en la imposici\u00f3n sobre beneficios", + "name": "Variaci\u00f3n de existencias de materias primas", "root_type": "Expense" }, { "children": [ { - "children": [ - { - "name": "Ajustes positivos en IVA de activo corriente", - "root_type": "Expense" - } - ], - "name": "Ajustes positivos en IVA de activo corriente", - "root_type": "Expense" - }, - { - "children": [ - { - "name": "Ajustes positivos en IVA de inversiones", - "root_type": "Expense" - } - ], - "name": "Ajustes positivos en IVA de inversiones", + "name": "Variaci\u00f3n de existencias de otros aprovisionamientos", "root_type": "Expense" } ], - "name": "Ajustes positivos en la imposici\u00f3n indirecta", - "root_type": "Expense" - }, - { - "children": [ - { - "children": [ - { - "name": "Impuesto diferido", - "root_type": "Expense" - } - ], - "name": "Impuesto diferido", - "root_type": "Expense" - }, - { - "children": [ - { - "name": "Impuesto corriente", - "root_type": "Expense" - } - ], - "name": "Impuesto corriente", - "root_type": "Expense" - } - ], - "name": "Impuesto sobre beneficios", - "root_type": "Expense" - }, - { - "children": [ - { - "name": "Devoluci\u00f3n de impuestos", - "root_type": "Expense" - } - ], - "name": "Devoluci\u00f3n de impuestos", - "root_type": "Expense" - }, - { - "children": [ - { - "name": "Otros tributos", - "root_type": "Expense" - } - ], - "name": "Otros tributos", - "root_type": "Expense" - }, - { - "children": [ - { - 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"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" }, { @@ -3355,6 +4909,16 @@ "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": [ { @@ -3385,32 +4949,6 @@ "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": [ { @@ -3423,6 +4961,16 @@ "name": "P\u00e9rdidas por deterioro en valores representativos de deuda, otras partes vinculadas", "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": [ { @@ -3482,16 +5030,6 @@ ], "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" } ], "name": "P\u00e9rdidas por deterioro de participaciones y valores representativos de deuda", @@ -3543,6 +5081,78 @@ "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos", "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 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 asociadas", + "root_type": "Expense" + } + ], + "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas", + "root_type": "Expense" + }, + { + "children": [ + { + "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas del grupo", + "root_type": "Expense" + } + ], + "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas del grupo", + "root_type": "Expense" + } + ], + "name": "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo", + "root_type": "Expense" + }, { "children": [ { @@ -3588,558 +5198,10 @@ ], "name": "P\u00e9rdidas por deterioro de existencias", "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 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" - }, - 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- ], - "name": "Diferencias negativas de cambio", - "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": [ - { - "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" - }, - { - "children": [ - { - "name": "Dividendos de pasivos, empresas asociadas", - "root_type": "Expense" - } - ], - "name": "Dividendos de pasivos, empresas asociadas", - "root_type": "Expense" - } - ], - "name": "Dividendos de acciones o participaciones consideradas como pasivos financieros", - "root_type": "Expense" - } - ], - "name": "Gastos financieros", - "root_type": "Expense" } ], "name": "Compras y Gastos", @@ -4147,6 +5209,120 @@ }, { "children": [ + { + "children": [ + { + "children": [ + { + "name": "Caja, euros" + } + ], + "name": "Caja, euros" + }, + { + "children": [ + { + "name": "Caja, moneda extranjera" + } + ], + "name": "Caja, moneda extranjera" + }, + { + "children": [ + { + "name": "Bancos e instituciones de cr\u00e9dito c/c vista, moneda extranjera" + } + ], + "name": "Bancos e instituciones de cr\u00e9dito c/c vista, moneda extranjera" + }, + { + "children": [ + { + "name": "Bancos e instituciones de cr\u00e9dito c/c vista, euros" + } + ], + "name": "Bancos e instituciones de cr\u00e9dito c/c vista, euros" + }, + { + "children": [ + { + "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, moneda extranjera" + } + ], + "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, moneda extranjera" + }, + { + "children": [ + { + "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, euros" + } + ], + "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, euros" + }, + { + "children": [ + { + "name": "Inversiones a corto plazo de gran liquidez" + } + ], + "name": "Inversiones a corto plazo de gran liquidez" + } + ], + "name": "Tesorer\u00eda" + }, + { + "children": [ + { + "children": [ + { + "name": "Fianzas recibidas a corto plazo" + } + ], + "name": "Fianzas recibidas a corto plazo" + }, + { + "children": [ + { + "name": "Intereses cobrados por anticipado" + } + ], + "name": "Intereses cobrados por anticipado" + }, + { + "children": [ + { + "name": "Dep\u00f3sitos recibidos a corto plazo" + } + ], + "name": "Dep\u00f3sitos recibidos a corto plazo" + }, + { + "children": [ + { + "name": "Dep\u00f3sitos constituidos a corto plazo" + } + ], + "name": "Dep\u00f3sitos constituidos a corto plazo" + }, + { + "children": [ + { + "name": "Intereses pagados por anticipado" + } + ], + "name": "Intereses pagados por anticipado" + }, + { + "children": [ + { + "name": "Fianzas constituidas a corto plazo" + } + ], + "name": "Fianzas constituidas a corto plazo" + } + ], + "name": "Fianzas y dep\u00f3sitos recibidos y constituidos a corto plazo y ajustes por periodificaci\u00f3n" + }, { "children": [ { @@ -4159,6 +5335,14 @@ }, { "children": [ + { + "children": [ + { + "name": "Desembolsos exigidos sobre participaciones, empresas del grupo" + } + ], + "name": "Desembolsos exigidos sobre participaciones, empresas del grupo" + }, { "children": [ { @@ -4182,14 +5366,6 @@ } ], "name": "Desembolsos exigidos sobre participaciones, otras partes vinculadas" - }, - { - "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" @@ -4300,120 +5476,6 @@ ], "name": "Otras cuentas no bancarias" }, - { - "children": [ - { - "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": "Inversiones a corto plazo de gran liquidez" - } - ], - "name": "Inversiones a corto plazo de gran liquidez" - }, - { - "children": [ - { - "name": "Caja, euros" - } - ], - "name": "Caja, euros" - }, - { - "children": [ - { - "name": "Caja, moneda extranjera" - } - ], - "name": "Caja, moneda extranjera" - }, - { - "children": [ - { - "name": "Bancos e instituciones de cr\u00e9dito c/c vista, euros" - } - ], - "name": "Bancos e instituciones de cr\u00e9dito c/c vista, euros" - }, - { - "children": [ - { - "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, moneda extranjera" - } - ], - "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, moneda extranjera" - }, - { - "children": [ - { - "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, euros" - } - ], - "name": "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, euros" - } - ], - "name": "Tesorer\u00eda" - }, - { - "children": [ - { - "children": [ - { - "name": "Fianzas recibidas a corto plazo" - } - ], - "name": "Fianzas recibidas a corto plazo" - }, - { - "children": [ - { - "name": "Fianzas constituidas a corto plazo" - } - ], - "name": "Fianzas constituidas a corto plazo" - }, - { - "children": [ - { - "name": "Intereses cobrados por anticipado" - } - ], - "name": "Intereses cobrados por anticipado" - }, - { - "children": [ - { - "name": "Dep\u00f3sitos recibidos a corto plazo" - } - ], - "name": "Dep\u00f3sitos recibidos a corto plazo" - }, - { - "children": [ - { - "name": "Dep\u00f3sitos constituidos a corto plazo" - } - ], - "name": "Dep\u00f3sitos constituidos a corto plazo" - }, - { - "children": [ - { - "name": "Intereses pagados por anticipado" - } - ], - "name": "Intereses pagados por anticipado" - } - ], - "name": "Fianzas y dep\u00f3sitos recibidos y constituidos a corto plazo y ajustes por periodificaci\u00f3n" - }, { "children": [ { @@ -4464,6 +5526,14 @@ ], "name": "Intereses a corto plazo de cr\u00e9ditos" }, + { + "children": [ + { + "name": "Imposiciones a corto plazo" + } + ], + "name": "Imposiciones a corto plazo" + }, { "children": [ { @@ -4487,14 +5557,6 @@ } ], "name": "Intereses a corto plazo de valores representativos de deudas" - }, - { - "children": [ - { - "name": "Imposiciones a corto plazo" - } - ], - "name": "Imposiciones a corto plazo" } ], "name": "Otras inversiones financieras a corto plazo" @@ -4504,11 +5566,211 @@ { "children": [ { - "name": "Proveedores de inmovilizado a corto plazo" + "children": [ + { + "name": "Intereses a corto plazo de cr\u00e9ditos a empresas del grupo" + } + ], + "name": "Intereses a corto plazo de cr\u00e9ditos a empresas del grupo" + }, + { + "children": [ + { + "name": "Intereses a corto plazo de cr\u00e9ditos a empresas asociadas" + } + ], + "name": "Intereses a corto plazo de cr\u00e9ditos a empresas asociadas" + }, + { + "children": [ + { + "name": "Intereses a corto plazo de cr\u00e9ditos a otras partes vinculadas" + } + ], + "name": "Intereses a corto plazo de cr\u00e9ditos a otras partes vinculadas" } ], - "name": "Proveedores de inmovilizado a corto plazo" + "name": "Intereses a corto plazo de cr\u00e9ditos a partes vinculadas" }, + { + "children": [ + { + "children": [ + { + "name": "Dividendo a cobrar de inversiones financieras en empresas del grupo" + } + ], + "name": "Dividendo a cobrar de inversiones financieras en empresas del grupo" + }, + { + "children": [ + { + "name": "Dividendo a cobrar de inversiones financieras en otras partes vinculadas" + } + ], + "name": "Dividendo a cobrar de inversiones financieras en otras partes vinculadas" + }, + { + "children": [ + { + "name": "Dividendo a cobrar de inversiones financieras en empresas asociadas" + } + ], + "name": "Dividendo a cobrar de inversiones financieras en empresas asociadas" + } + ], + "name": "Dividendo a cobrar de inversiones financieras en partes vinculadas" + }, + { + "children": [ + { + "children": [ + { + "name": "Valores representativos de deuda a corto plazo de otras partes vinculadas" + } + ], + "name": "Valores representativos de deuda a corto plazo de otras partes vinculadas" + }, + { + "children": [ + { + "name": "Valores representativos de deuda a corto plazo de empresas asociadas" + } + ], + "name": "Valores representativos de deuda a corto plazo de empresas asociadas" + }, + { + "children": [ + { + "name": "Valores representativos de deuda a corto plazo de empresas del grupo" + } + ], + "name": "Valores representativos de deuda a corto plazo de empresas del grupo" + } + ], + "name": "Valores representativos de deuda a corto plazo de partes vinculadas" + }, + { + "children": [ + { + "children": [ + { + "name": "Participaciones a corto plazo en otras partes vinculadas" + } + ], + "name": "Participaciones a corto plazo en otras partes vinculadas" + }, + { + "children": [ + { + "name": "Participaciones a corto plazo en empresas asociadas" + } + ], + "name": "Participaciones a corto plazo en empresas asociadas" + }, + { + "children": [ + { + "name": "Participaciones a corto plazo en empresas del grupo" + } + ], + "name": "Participaciones a corto plazo en empresas del grupo" + } + ], + "name": "Participaciones a corto plazo en partes vinculadas" + }, + { + "children": [ + { + "children": [ + { + "name": "Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas" + } + ], + "name": "Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas" + }, + { + "children": [ + { + "name": "Intereses a corto plazo de valores representativos de deuda de empresas del grupo" + } + ], + "name": "Intereses a corto plazo de valores representativos de deuda de empresas del grupo" + }, + { + "children": [ + { + "name": "Intereses a corto plazo de valores representativos de deuda de empresas asociadas" + } + ], + "name": "Intereses a corto plazo de valores representativos de deuda de empresas asociadas" + } + ], + "name": "Intereses a corto plazo de valores representativos de deuda de partes vinculadas" + }, + { + "children": [ + { + "children": [ + { + "name": "Cr\u00e9ditos a corto plazo a empresas del grupo" + } + ], + "name": "Cr\u00e9ditos a corto plazo a empresas del grupo" + }, + { + "children": [ + { + "name": "Cr\u00e9ditos a corto plazo a empresas asociadas" + } + ], + "name": "Cr\u00e9ditos a corto plazo a empresas asociadas" + }, + { + "children": [ + { + "name": "Cr\u00e9ditos a corto plazo a otras partes vinculadas" + } + ], + "name": "Cr\u00e9ditos a corto plazo a otras partes vinculadas" + } + ], + "name": "Cr\u00e9ditos a corto plazo a partes vinculadas" + }, + { + "children": [ + { + "children": [ + { + "name": "Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas" + } + ], + "name": "Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas" + }, + { + "children": [ + { + "name": "Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas" + } + ], + "name": "Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas" + }, + { + "children": [ + { + "name": "Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo" + } + ], + "name": "Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo" + } + ], + "name": "Desembolsos pendientes sobre participaciones a corto plazo en partes vinculadas" + } + ], + "name": "Inversiones financieras a corto plazo en partes vinculadas" + }, + { + "children": [ { "children": [ { @@ -4520,18 +5782,10 @@ { "children": [ { - "name": "Deudas a corto plazo transformables en subvenciones, donaciones y legados" + "name": "Proveedores de inmovilizado a corto plazo" } ], - "name": "Deudas a corto plazo transformables en subvenciones, donaciones y legados" - }, - { - "children": [ - { - "name": "Deudas a corto plazo" - } - ], - "name": "Deudas a corto plazo" + "name": "Proveedores de inmovilizado a corto plazo" }, { "children": [ @@ -4557,6 +5811,14 @@ ], "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": [ { @@ -4604,14 +5866,6 @@ }, { "children": [ - { - "children": [ - { - "name": "Provisi\u00f3n a corto plazo para impuestos" - } - ], - "name": "Provisi\u00f3n a corto plazo para impuestos" - }, { "children": [ { @@ -4620,6 +5874,14 @@ ], "name": "Provisi\u00f3n a corto plazo por retribuciones al personal" }, + { + "children": [ + { + "name": "Provisi\u00f3n a corto plazo para impuestos" + } + ], + "name": "Provisi\u00f3n a corto plazo para impuestos" + }, { "children": [ { @@ -4646,76 +5908,18 @@ } ], "name": "Provisiones a corto plazo" + }, + { + "children": [ + { + "name": "Deudas a corto plazo" + } + ], + "name": "Deudas a corto plazo" } ], "name": "Deudas a corto plazo por pr\u00e9stamos recibidos y otros conceptos" }, - { - "children": [ - { - "children": [ - { - "name": "Dividendos de acciones o participaciones consideradas como pasivos financieros" - } - ], - "name": "Dividendos de acciones o participaciones consideradas como pasivos financieros" - }, - { - "children": [ - { - "children": [ - { - "name": "Otros valores negociables amortizados" - } - ], - "name": "Otros valores negociables amortizados" - }, - { - "children": [ - { - "name": "Obligaciones y bonos amortizados" - } - ], - "name": "Obligaciones y bonos amortizados" - } - ], - "name": "Valores negociables amortizados" - }, - { - "children": [ - { - "name": "Deudas representadas en otros valores negociables a corto plazo" - } - ], - "name": "Deudas representadas en otros valores negociables a corto plazo" - }, - { - "children": [ - { - "name": "Intereses a corto plazo de empr\u00e9stitos y otras emisiones an\u00e1logas" - } - ], - "name": "Intereses a corto plazo de empr\u00e9stitos y otras emisiones an\u00e1logas" - }, - { - "children": [ - { - "name": "Obligaciones y bonos a corto plazo" - } - ], - "name": "Obligaciones y bonos a corto plazo" - }, - { - "children": [ - { - "name": "Acciones o participaciones a corto plazo consideradas como pasivos financieros" - } - ], - "name": "Acciones o participaciones a corto plazo consideradas como pasivos financieros" - } - ], - "name": "Empr\u00e9stitos, deudas con caracter\u00edsticas especiales y otras emisiones an\u00e1logas a corto plazo" - }, { "children": [ { @@ -4744,14 +5948,6 @@ }, { "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": [ { @@ -4767,6 +5963,14 @@ } ], "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" @@ -4802,6 +6006,14 @@ }, { "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": [ { @@ -4817,14 +6029,6 @@ } ], "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 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" @@ -4839,211 +6043,11 @@ { "children": [ { - "name": "Intereses a corto plazo de cr\u00e9ditos a empresas del grupo" + "name": "Proveedores de inmovilizado a corto plazo, empresas del grupo" } ], - "name": "Intereses a corto plazo de cr\u00e9ditos a empresas del grupo" + "name": "Proveedores de inmovilizado a corto plazo, empresas del grupo" }, - { - "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" - } - ], - "name": "Intereses a corto plazo de cr\u00e9ditos a partes vinculadas" - }, - { - "children": [ - { - "children": [ - { - "name": "Dividendo a cobrar de inversiones financieras en otras partes vinculadas" - } - ], - "name": "Dividendo a cobrar de inversiones financieras en otras partes vinculadas" - }, - { - "children": [ - { - "name": "Dividendo a cobrar de inversiones financieras en empresas del grupo" - } - ], - "name": "Dividendo a cobrar de inversiones financieras en empresas del grupo" - }, - { - "children": [ - { - "name": "Dividendo a cobrar de inversiones financieras en empresas asociadas" - } - ], - "name": "Dividendo a cobrar de inversiones financieras en empresas asociadas" - } - ], - "name": "Dividendo a cobrar de inversiones financieras en partes vinculadas" - }, - { - "children": [ - { - "children": [ - { - "name": "Valores representativos de deuda a corto plazo de empresas asociadas" - } - ], - "name": "Valores representativos de deuda a corto plazo de empresas asociadas" - }, - { - "children": [ - { - "name": "Valores representativos de deuda a corto plazo de empresas del grupo" - } - ], - "name": "Valores representativos de deuda a corto plazo de empresas del grupo" - }, - { - "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 empresas del grupo" - } - ], - "name": "Cr\u00e9ditos a corto plazo a empresas del grupo" - }, - { - "children": [ - { - "name": "Cr\u00e9ditos a corto plazo a empresas asociadas" - } - ], - "name": "Cr\u00e9ditos a corto plazo a empresas asociadas" - }, - { - "children": [ - { - "name": "Cr\u00e9ditos a corto plazo a otras partes vinculadas" - } - ], - "name": "Cr\u00e9ditos a corto plazo a otras partes vinculadas" - } - ], - "name": "Cr\u00e9ditos a corto plazo a partes vinculadas" - }, - { - "children": [ - { - "children": [ - { - "name": "Participaciones a corto plazo en empresas asociadas" - } - ], - "name": "Participaciones a corto plazo en empresas asociadas" - }, - { - "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 del grupo" - } - ], - "name": "Participaciones a corto plazo en empresas del grupo" - } - ], - "name": "Participaciones a corto plazo en 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": "Intereses a corto plazo de valores representativos de deuda de empresas asociadas" - } - ], - "name": "Intereses a corto plazo de valores representativos de deuda de empresas asociadas" - }, - { - "children": [ - { - "name": "Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas" - } - ], - "name": "Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas" - }, - { - "children": [ - { - "name": "Intereses a corto plazo de valores representativos de deuda de empresas del grupo" - } - ], - "name": "Intereses a corto plazo de valores representativos de deuda de empresas del grupo" - } - ], - "name": "Intereses a corto plazo de valores representativos de deuda de partes vinculadas" - } - ], - "name": "Inversiones financieras a corto plazo en partes vinculadas" - }, - { - "children": [ - { - "children": [ { "children": [ { @@ -5059,14 +6063,6 @@ } ], "name": "Proveedores de inmovilizado a corto plazo, empresas asociadas" - }, - { - "children": [ - { - "name": "Proveedores de inmovilizado a corto plazo, empresas del grupo" - } - ], - "name": "Proveedores de inmovilizado a corto plazo, empresas del grupo" } ], "name": "Proveedores de inmovilizado a corto plazo, partes vinculadas" @@ -5081,14 +6077,6 @@ ], "name": "Intereses a corto plazo de deudas con empresas asociadas" }, - { - "children": [ - { - "name": "Intereses a corto plazo de deudas con otras partes vinculadas" - } - ], - "name": "Intereses a corto plazo de deudas con otras partes vinculadas" - }, { "children": [ { @@ -5096,6 +6084,14 @@ } ], "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" @@ -5189,18 +6185,113 @@ } ], "name": "Deudas a corto plazo con partes vinculadas" + }, + { + "children": [ + { + "children": [ + { + "children": [ + { + "name": "Otros valores negociables amortizados" + } + ], + "name": "Otros valores negociables amortizados" + }, + { + "children": [ + { + "name": "Obligaciones y bonos amortizados" + } + ], + "name": "Obligaciones y bonos amortizados" + } + ], + "name": "Valores negociables amortizados" + }, + { + "children": [ + { + "name": "Deudas representadas en otros valores negociables a corto plazo" + } + ], + "name": "Deudas representadas en otros valores negociables a corto plazo" + }, + { + "children": [ + { + "name": "Intereses a corto plazo de empr\u00e9stitos y otras emisiones an\u00e1logas" + } + ], + "name": "Intereses a corto plazo de empr\u00e9stitos y otras emisiones an\u00e1logas" + }, + { + "children": [ + { + "name": "Dividendos de acciones o participaciones consideradas como pasivos financieros" + } + ], + "name": "Dividendos de acciones o participaciones consideradas como pasivos financieros" + }, + { + "children": [ + { + "name": "Obligaciones y bonos a corto plazo" + } + ], + "name": "Obligaciones y bonos a corto plazo" + }, + { + "children": [ + { + "name": "Acciones o participaciones a corto plazo consideradas como pasivos financieros" + } + ], + "name": "Acciones o participaciones a corto plazo consideradas como pasivos financieros" + } + ], + "name": "Empr\u00e9stitos, deudas con caracter\u00edsticas especiales y otras emisiones an\u00e1logas a corto plazo" } ], "name": "Cuentas financieras" }, { "children": [ + { + "children": [ + { + "children": [ + { + "name": "Remuneraciones pendientes de pago", + "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" + }, { "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%" @@ -5217,10 +6308,6 @@ "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 19%" - }, { "account_type": "Tax", "name": "Hacienda P\u00fablica. Retenciones a cuenta act. profesionales 9%" @@ -5274,26 +6361,26 @@ "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. Retenciones arrendamientos, cap. mobiliario 18%" }, - { - "account_type": "Tax", - "name": "Hacienda P\u00fablica. Retenciones empresarios m\u00f3dulos 1%" - }, { "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%" @@ -5322,16 +6409,6 @@ ], "name": "Hacienda P\u00fablica, acreedora por conceptos fiscales" }, - { - "account_type": "Tax", - "children": [ - { - "account_type": "Tax", - "name": "Hacienda P\u00fablica, IVA repercutido" - } - ], - "name": "Hacienda P\u00fablica, IVA repercutido" - }, { "account_type": "Tax", "children": [ @@ -5350,20 +6427,20 @@ "children": [ { "account_type": "Tax", - "name": "Hacienda P\u00fablica, deudora por IVA" + "name": "Hacienda P\u00fablica, deudora por subvenciones concedidas" } ], - "name": "Hacienda P\u00fablica, deudora por IVA" + "name": "Hacienda P\u00fablica, deudora por subvenciones concedidas" }, { "account_type": "Tax", "children": [ { "account_type": "Tax", - "name": "Hacienda P\u00fablica, deudora por subvenciones concedidas" + "name": "Hacienda P\u00fablica, deudora por IVA" } ], - "name": "Hacienda P\u00fablica, deudora por subvenciones concedidas" + "name": "Hacienda P\u00fablica, deudora por IVA" } ], "name": "Hacienda P\u00fablica, deudora por diversos conceptos" @@ -5426,7 +6503,13 @@ }, { "account_type": "Tax", - "name": "Hacienda P\u00fablica, IVA soportado" + "children": [ + { + "account_type": "Tax", + "name": "Hacienda P\u00fablica, IVA repercutido" + } + ], + "name": "Hacienda P\u00fablica, IVA repercutido" }, { "account_type": "Tax", @@ -5437,32 +6520,16 @@ } ], "name": "Pasivos por diferencias temporarias imponibles" + }, + { + "account_type": "Tax", + "name": "Hacienda P\u00fablica, IVA soportado" } ], "name": "Administraciones p\u00fablicas" }, { "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": "Proveedores, efectos comerciales a pagar", - "root_type": "Liability" - } - ], - "name": "Proveedores, efectos comerciales a pagar", - "root_type": "Liability" - }, { "children": [ { @@ -5493,6 +6560,26 @@ "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": [ { @@ -5651,6 +6738,230 @@ "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": [ + { + "children": [ + { + "name": "Clientes (moneda extranjera)", + "root_type": "Asset" + } + ], + "name": "Clientes (moneda extranjera)", + "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" + }, + { + "children": [ + { + "name": "Clientes (euros)", + "root_type": "Asset" + } + ], + "name": "Clientes (euros)", + "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 (euros)", + "root_type": "Asset" + } + ], + "name": "Clientes empresas del grupo (euros)", + "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": "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": "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 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" + } + ], + "name": "Clientes, empresas del grupo", + "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" + } + ], + "name": "Clientes", + "root_type": "Asset" + }, { "children": [ { @@ -5681,28 +6992,11 @@ { "children": [ { - "name": "Remuneraciones pendientes de pago", - "root_type": "Liability" + "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales" } ], - "name": "Remuneraciones pendientes de pago", - "root_type": "Liability" + "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales" }, - { - "children": [ - { - "name": "Anticipos de remuneraciones", - "root_type": "Asset" - } - ], - "name": "Anticipos de remuneraciones", - "root_type": "Asset" - } - ], - "name": "Personal" - }, - { - "children": [ { "children": [ { @@ -5726,14 +7020,6 @@ }, { "children": [ - { - "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": [ { @@ -5742,6 +7028,14 @@ ], "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": [ { @@ -5752,14 +7046,6 @@ } ], "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" @@ -5824,16 +7110,6 @@ }, { "children": [ - { - "children": [ - { - "name": "Deudores (moneda extranjera)", - "root_type": "Asset" - } - ], - "name": "Deudores (moneda extranjera)", - "root_type": "Asset" - }, { "children": [ { @@ -5844,6 +7120,16 @@ "name": "Deudores (euros)", "root_type": "Asset" }, + { + "children": [ + { + "name": "Deudores (moneda extranjera)", + "root_type": "Asset" + } + ], + "name": "Deudores (moneda extranjera)", + "root_type": "Asset" + }, { "children": [ { @@ -5871,1298 +7157,12 @@ ], "name": "Deudores varios", "root_type": "Asset" - }, - { - "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": [ - { - "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": [ - { - "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, 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 (euros)", - "root_type": "Asset" - } - ], - "name": "Clientes (euros)", - "root_type": "Asset" - } - ], - "name": "Clientes", - "root_type": "Asset" - }, - { - "children": [ - { - "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" - }, - { - "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 (moneda extranjera)", - "root_type": "Asset" - } - ], - "name": "Clientes empresas del grupo (moneda extranjera)", - "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, 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" - } - ], - "name": "Clientes, empresas del grupo", - "root_type": "Asset" - }, - { - "children": [ - { - "name": "Anticipos de clientes", - "root_type": "Asset" - } - ], - "name": "Anticipos de clientes", - "root_type": "Asset" - } - ], - "name": "Clientes", - "root_type": "Asset" } ], "name": "Acreedores y deudores por operaciones comerciales" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Otro inmovilizado material", - "root_type": "Asset" - } - ], - "name": "Otro inmovilizado material", - "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": "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": "Utillaje", - "root_type": "Asset" - } - ], - "name": "Utillaje", - "root_type": "Asset" - } - ], - "name": "Inmovilizaciones materiales", - "root_type": "Asset" - }, - { - "children": [ - { - "children": [ - { - "name": "Fianzas constituidas", - "root_type": "Asset" - } - ], - 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"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": [ - { - "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 los terrenos y bienes naturales", - "root_type": "Asset" - } - ], - "name": "Deterioro de valor de los terrenos y bienes naturales", - "root_type": "Asset" - } - ], - "name": "Deterioro de valor de las inversiones inmobiliarias", - "root_type": "Asset" - }, - { - "children": [ - { - "children": [ - { - "name": 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} - ], - "name": "Cr\u00e9ditos a otras partes vinculadas", - "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": "Cr\u00e9ditos a partes vinculadas", - "root_type": "Asset" - }, - { - "children": [ - { - "children": [ - { - "name": "Participaciones en empresas del grupo", - "root_type": "Asset" - } - ], - "name": "Participaciones en empresas del grupo", - "root_type": "Asset" - }, - { - "children": [ - { - "name": "Participaciones en empresas asociadas", - "root_type": "Asset" - } - ], - "name": "Participaciones en empresas asociadas", - "root_type": "Asset" - }, - { - "children": [ - { - "name": "Participaciones en otras partes vinculadas", - "root_type": "Asset" - } - ], - "name": "Participaciones en otras partes vinculadas", - "root_type": "Asset" - } - ], - "name": "Participaciones en partes vinculadas", - "root_type": "Asset" - }, - { - "children": [ - { - "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" - }, - { - "children": [ - { - "name": "Desembolsos pendientes sobre participaciones en empresas del grupo", - "root_type": "Asset" - } - ], - "name": "Desembolsos pendientes sobre participaciones en empresas del grupo", - "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" - } - ], - "name": "Desembolsos pendientes sobre participaciones en partes vinculadas", - "root_type": "Asset" - } - ], - "name": "Inversiones financieras en partes vinculadas", - "root_type": "Asset" - } - ], - "name": "Activo no corriente", - "root_type": "Asset" } ], "name": "Plan General Contable PYMES 2008", - "parent_id": "" + "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 index 85cf21410e..94361c460c 100644 --- 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 @@ -452,11 +452,11 @@ { "children": [ { - "name": "Associ\u00e9s", + "name": "Obligataires", "root_type": "Asset" }, { - "name": "Obligataires", + "name": "Associ\u00e9s", "root_type": "Asset" } ], @@ -465,12 +465,12 @@ { "children": [ { - "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", + "name": "Int\u00e9r\u00eats courus sur cr\u00e9ances figurant au compte 4431", "root_type": "Asset" }, { - "name": "Int\u00e9r\u00eats courus sur cr\u00e9ances figurant au compte 4431", + "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", "root_type": "Asset" } ], @@ -484,10 +484,6 @@ "children": [ { "children": [ - { - "name": "Cr\u00e9dit de TVA \u00e0 reporter", - "root_type": "Asset" - }, { "name": "TVA transf\u00e9r\u00e9e par d'autres entreprises", "root_type": "Asset" @@ -500,6 +496,10 @@ "name": "Taxes assimil\u00e9es \u00e0 la TVA", "root_type": "Asset" }, + { + "name": "Cr\u00e9dit de TVA \u00e0 reporter", + "root_type": "Asset" + }, { "name": "TVA sur autres biens et services", "root_type": "Asset" @@ -519,6 +519,10 @@ }, { "children": [ + { + "name": "TVA collect\u00e9e (Autre taux)", + "root_type": "Liability" + }, { "name": "TVA collect\u00e9e (Taux Normal)", "root_type": "Liability" @@ -526,10 +530,6 @@ { "name": "TVA collect\u00e9e (Taux Interm\u00e9diaire)", "root_type": "Liability" - }, - { - "name": "TVA collect\u00e9e (Autre taux)", - "root_type": "Liability" } ], "name": "TVA collect\u00e9e" @@ -775,21 +775,6 @@ }, { "children": [ - { - "children": [ - { - "account_type": "Payable", - "name": "Fournisseurs d'immobilisations - Retenues de garantie", - "root_type": "Liability" - }, - { - "account_type": "Payable", - "name": "Fournisseurs - Achats d'immobilisations", - "root_type": "Liability" - } - ], - "name": "Fournisseurs d'immobilisations" - }, { "account_type": "Payable", "name": "Fournisseurs et comptes rattach\u00e9s ", @@ -825,6 +810,21 @@ ], "name": "Fournisseurs d\u00e9biteurs" }, + { + "children": [ + { + "account_type": "Payable", + "name": "Fournisseurs d'immobilisations - Retenues de garantie", + "root_type": "Liability" + }, + { + "account_type": "Payable", + "name": "Fournisseurs - Achats d'immobilisations", + "root_type": "Liability" + } + ], + "name": "Fournisseurs d'immobilisations" + }, { "account_type": "Payable", "name": "Fournisseurs d'immobilisations - Effets \u00e0 payer", @@ -935,10 +935,6 @@ ], "name": "Comptes de r\u00e9partition p\u00e9riodique des charges et des produits" }, - { - "name": "Produits constat\u00e9s d'avance", - "root_type": "Liability" - }, { "account_type": "Receivable", "name": "Quotas d'\u00e9mission allou\u00e9s par l'\u00c9tat", @@ -949,6 +945,10 @@ "name": "Charges constat\u00e9es d'avance", "root_type": "Asset" }, + { + "name": "Produits constat\u00e9s d'avance", + "root_type": "Liability" + }, { "children": [ { @@ -993,11 +993,6 @@ }, { "children": [ - { - "account_type": "Receivable", - "name": "Diff\u00e9rences compens\u00e9es par couverture de change", - "root_type": "Asset" - }, { "account_type": "Receivable", "name": "Diminution des cr\u00e9ances", @@ -1007,6 +1002,11 @@ "account_type": "Receivable", "name": "Augmentation des dettes", "root_type": "Asset" + }, + { + "account_type": "Receivable", + "name": "Diff\u00e9rences compens\u00e9es par couverture de change", + "root_type": "Asset" } ], "name": "Diff\u00e9rences de conversion - ACTIF" @@ -1041,36 +1041,251 @@ { "children": [ { - "name": "R\u00e9sultat de l'exercice (perte)", + "name": "Actionnaires: capital souscrit - non appel\u00e9", + "root_type": "Asset" + }, + { + "name": "Compte de l'exploitant", "root_type": "Liability" }, { - "name": "R\u00e9sultat de l'exercice (b\u00e9n\u00e9fice)", + "children": [ + { + "name": "Capital souscrit - non appel\u00e9", + "root_type": "Liability" + }, + { + "children": [ + { + "name": "Capital amorti", + "root_type": "Liability" + }, + { + "name": "Capital non amorti", + "root_type": "Liability" + } + ], + "name": "Capital souscrit - appel\u00e9 vers\u00e9" + }, + { + "name": "Capital souscrit - appel\u00e9 non vers\u00e9", + "root_type": "Liability" + }, + { + "name": "Capital souscrit soumis \u00e0 des r\u00e9glementations particuli\u00e8res", + "root_type": "Liability" + } + ], + "name": "Capital" + }, + { + "children": [ + { + "name": "Autres \u00e9carts de r\u00e9\u00e9valuation \u00e0 l'\u00e9tranger", + "root_type": "Liability" + }, + { + "name": "R\u00e9serve sp\u00e9ciale de r\u00e9\u00e9valuation", + "root_type": "Liability" + }, + { + "name": "R\u00e9serve de r\u00e9\u00e9valuation", + "root_type": "Liability" + }, + { + "name": "\u00c9cart de r\u00e9\u00e9valuation libre", + "root_type": "Liability" + }, + { + "name": "\u00c9carts de r\u00e9\u00e9valuation (autres op\u00e9rations l\u00e9gales)", + "root_type": "Liability" + }, + { + "name": "Autres \u00e9carts de r\u00e9\u00e9valuation en France", + "root_type": "Liability" + } + ], + "name": "\u00c9carts de r\u00e9\u00e9valuation" + }, + { + "children": [ + { + "name": "Primes de conversion d'obligations en actions", + "root_type": "Liability" + }, + { + "name": "Bons de souscription d'actions", + "root_type": "Liability" + }, + { + "name": "Primes de fusion", + "root_type": "Liability" + }, + { + "name": "Primes d'apport", + "root_type": "Liability" + }, + { + "name": "Primes d'\u00e9mission", + "root_type": "Liability" + } + ], + "name": "Primes li\u00e9es au capital social" + }, + { + "name": "\u00c9carts d'\u00e9quivalence", "root_type": "Liability" + }, + { + "children": [ + { + "children": [ + { + "name": "Plus-values nettes \u00e0 long terme", + "root_type": "Liability" + }, + { + "name": "R\u00e9serve l\u00e9gale proprement dite", + "root_type": "Liability" + } + ], + "name": "R\u00e9serve l\u00e9gale" + }, + { + "name": "R\u00e9serves indisponibles", + "root_type": "Liability" + }, + { + "name": "R\u00e9serves statutaires ou contractuelles", + "root_type": "Liability" + }, + { + "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": "R\u00e9serves r\u00e9glement\u00e9es" + }, + { + "children": [ + { + "name": "R\u00e9serves diverses", + "root_type": "Liability" + }, + { + "name": "R\u00e9serve de propre assureur", + "root_type": "Liability" + } + ], + "name": "Autres r\u00e9serves" + } + ], + "name": "R\u00e9serves" } ], - "name": "R\u00e9sultat de l'exercice (b\u00e9n\u00e9fice ou perte)" + "name": "Capital et r\u00e9serves" }, { "children": [ { - "name": "Comptes de liaison des \u00e9tablissements", + "name": "Autres subventions d'investissement (m\u00eame ventilation que celle du compte 131)", "root_type": "Liability" }, { - "name": "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (produits)", - "root_type": "Liability" + "children": [ + { + "children": [ + { + "name": "Autres", + "root_type": "Liability" + }, + { + "name": "Communes", + "root_type": "Liability" + }, + { + "name": "Collectivit\u00e9s publiques", + "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": "Subventions d'\u00e9quipement" + }, + { + "name": "Autres subventions d'investissement (m\u00eame ventilation que celle du compte 1391)", + "root_type": "Liability" + } + ], + "name": "Subventions d'investissement inscrites au compte de r\u00e9sultat" }, { - "name": "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (charges)", - "root_type": "Liability" - }, - { - "name": "Comptes de liaison des soci\u00e9t\u00e9s en participation", - "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": "Communes", + "root_type": "Liability" + }, + { + "name": "Collectivit\u00e9s publiques", + "root_type": "Liability" + }, + { + "name": "R\u00e9gions", + "root_type": "Liability" + }, + { + "name": "D\u00e9partements", + "root_type": "Liability" + }, + { + "name": "\u00c9tat", + "root_type": "Liability" + } + ], + "name": "Subventions d'\u00e9quipement" } ], - "name": "Comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation" + "name": "Subventions d'investissement" }, { "children": [ @@ -1197,10 +1412,6 @@ }, { "children": [ - { - "name": "Primes de remboursement des obligations", - "root_type": "Liability" - }, { "name": "Autres emprunts obligataires ", "root_type": "Liability" @@ -1256,8 +1467,20 @@ "name": "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit", "root_type": "Liability" }, + { + "name": "Primes de remboursement des obligations", + "root_type": "Liability" + }, { "children": [ + { + "name": "Autres dettes", + "root_type": "Liability" + }, + { + "name": "Autres emprunts", + "root_type": "Liability" + }, { "children": [ { @@ -1294,14 +1517,6 @@ { "name": "Rentes viag\u00e8res capitalis\u00e9es", "root_type": "Liability" - }, - { - "name": "Autres dettes", - "root_type": "Liability" - }, - { - "name": "Autres emprunts", - "root_type": "Liability" } ], "name": "Autres emprunts et dettes assimil\u00e9es" @@ -1335,163 +1550,6 @@ ], "name": "Dettes rattach\u00e9es \u00e0 des participations" }, - { - "children": [ - { - "name": "Actionnaires: capital souscrit - non appel\u00e9", - "root_type": "Asset" - }, - { - "name": "Compte de l'exploitant", - "root_type": "Liability" - }, - { - "children": [ - { - "name": "Capital souscrit - non appel\u00e9", - "root_type": "Liability" - }, - { - "children": [ - { - "name": "Capital amorti", - "root_type": "Liability" - }, - { - "name": "Capital non amorti", - "root_type": "Liability" - } - ], - "name": "Capital souscrit - appel\u00e9 vers\u00e9" - }, - { - "name": "Capital souscrit - appel\u00e9 non vers\u00e9", - "root_type": "Liability" - }, - { - "name": "Capital souscrit soumis \u00e0 des r\u00e9glementations particuli\u00e8res", - "root_type": "Liability" - } - ], - "name": "Capital" - }, - { - "children": [ - { - "name": "Autres \u00e9carts de r\u00e9\u00e9valuation \u00e0 l'\u00e9tranger", - "root_type": "Liability" - }, - { - "name": "R\u00e9serve sp\u00e9ciale de r\u00e9\u00e9valuation", - "root_type": "Liability" - }, - { - "name": "R\u00e9serve de r\u00e9\u00e9valuation", - "root_type": "Liability" - }, - { - "name": "\u00c9cart de r\u00e9\u00e9valuation libre", - "root_type": "Liability" - }, - { - "name": "\u00c9carts de r\u00e9\u00e9valuation (autres op\u00e9rations l\u00e9gales)", - "root_type": "Liability" - }, - { - "name": "Autres \u00e9carts de r\u00e9\u00e9valuation en France", - "root_type": "Liability" - } - ], - "name": "\u00c9carts de r\u00e9\u00e9valuation" - }, - { - "children": [ - { - "name": "Primes de conversion d'obligations en actions", - "root_type": "Liability" - }, - { - "name": "Bons de souscription d'actions", - "root_type": "Liability" - }, - { - "name": "Primes de fusion", - "root_type": "Liability" - }, - { - "name": "Primes d'apport", - "root_type": "Liability" - }, - { - "name": "Primes d'\u00e9mission", - "root_type": "Liability" - } - ], - "name": "Primes li\u00e9es au capital social" - }, - { - "name": "\u00c9carts d'\u00e9quivalence", - "root_type": "Liability" - }, - { - "children": [ - { - "children": [ - { - "name": "Plus-values nettes \u00e0 long terme", - "root_type": "Liability" - }, - { - "name": "R\u00e9serve l\u00e9gale proprement dite", - "root_type": "Liability" - } - ], - "name": "R\u00e9serve l\u00e9gale" - }, - { - "name": "R\u00e9serves indisponibles", - "root_type": "Liability" - }, - { - "name": "R\u00e9serves statutaires ou contractuelles", - "root_type": "Liability" - }, - { - "children": [ - { - "name": "Plus-values nettes \u00e0 long terme", - "root_type": "Liability" - }, - { - "name": "Autres r\u00e9serves r\u00e9glement\u00e9es", - "root_type": "Liability" - }, - { - "name": "R\u00e9serves cons\u00e9cutives \u00e0 l'octroi de subventions d'investissement", - "root_type": "Liability" - } - ], - "name": "R\u00e9serves r\u00e9glement\u00e9es" - }, - { - "children": [ - { - "name": "R\u00e9serves diverses", - "root_type": "Liability" - }, - { - "name": "R\u00e9serve de propre assureur", - "root_type": "Liability" - } - ], - "name": "Autres r\u00e9serves" - } - ], - "name": "R\u00e9serves" - } - ], - "name": "Capital et r\u00e9serves" - }, { "children": [ { @@ -1508,97 +1566,341 @@ { "children": [ { - "name": "Autres subventions d'investissement (m\u00eame ventilation que celle du compte 131)", + "name": "R\u00e9sultat de l'exercice (perte)", "root_type": "Liability" }, + { + "name": "R\u00e9sultat de l'exercice (b\u00e9n\u00e9fice)", + "root_type": "Liability" + } + ], + "name": "R\u00e9sultat de l'exercice (b\u00e9n\u00e9fice ou perte)" + }, + { + "children": [ + { + "name": "Comptes de liaison des \u00e9tablissements", + "root_type": "Liability" + }, + { + "name": "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (produits)", + "root_type": "Liability" + }, + { + "name": "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (charges)", + "root_type": "Liability" + }, + { + "name": "Comptes de liaison des soci\u00e9t\u00e9s en participation", + "root_type": "Liability" + } + ], + "name": "Comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation" + } + ], + "name": "Comptes de capitaux" + }, + { + "children": [ + { + "children": [ { "children": [ { - "name": "Autres subventions d'investissement (m\u00eame ventilation que celle du compte 1391)", - "root_type": "Liability" + "name": "Emballages r\u00e9cup\u00e9rables non identifiables", + "root_type": "Asset" }, { - "children": [ - { - "name": "Autres", - "root_type": "Liability" - }, - { - "name": "Communes", - "root_type": "Liability" - }, - { - "name": "Collectivit\u00e9s publiques", - "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": "Subventions d'\u00e9quipement" + "name": "Emballages \u00e0 usage mixte", + "root_type": "Asset" + }, + { + "name": "Emballages perdus", + "root_type": "Asset" } ], - "name": "Subventions d'investissement inscrites au compte de r\u00e9sultat" + "name": "Emballages" }, { "children": [ { - "name": "Entreprises publiques", - "root_type": "Liability" + "name": "Mati\u00e8re (ou groupe) C", + "root_type": "Asset" }, { - "name": "Entreprises et organismes priv\u00e9s", - "root_type": "Liability" - }, - { - "name": "Communes", - "root_type": "Liability" - }, - { - "name": "Collectivit\u00e9s publiques", - "root_type": "Liability" - }, - { - "name": "D\u00e9partements", - "root_type": "Liability" - }, - { - "name": "\u00c9tat", - "root_type": "Liability" - }, - { - "name": "Autres", - "root_type": "Liability" - }, - { - "name": "R\u00e9gions", - "root_type": "Liability" + "name": "Mati\u00e8re (ou groupe) D", + "root_type": "Asset" } ], - "name": "Subventions d'\u00e9quipement" + "name": "Mati\u00e8res consommables" + }, + { + "children": [ + { + "name": "Fournitures d'atelier et d usine", + "root_type": "Asset" + }, + { + "name": "Combustibles", + "root_type": "Asset" + }, + { + "name": "Produits d'entretien", + "root_type": "Asset" + }, + { + "name": "Fournitures de magasin", + "root_type": "Asset" + }, + { + "name": "Fournitures de bureau", + "root_type": "Asset" + } + ], + "name": "Fournitures consommables" } ], - "name": "Subventions d'investissement" + "name": "Autres approvisionnements" + }, + { + "children": [ + { + "children": [ + { + "name": "Produit en cours P 1", + "root_type": "Asset" + }, + { + "name": "Produit en cours P 2", + "root_type": "Asset" + } + ], + "name": "Produits en cours" + }, + { + "children": [ + { + "name": "Travaux en cours T 1", + "root_type": "Asset" + }, + { + "name": "Travaux en cours T 2", + "root_type": "Asset" + } + ], + "name": "Travaux en cours" + } + ], + "name": "En-cours de production de biens" + }, + { + "children": [ + { + "name": "Mati\u00e8re (ou groupe) A", + "root_type": "Asset" + }, + { + "name": "Mati\u00e8re (ou groupe) B", + "root_type": "Asset" + }, + { + "name": "Fournitures A, B, C, ..", + "root_type": "Asset" + } + ], + "name": "Mati\u00e8res premi\u00e8res (et fourniture)" + }, + { + "name": "Stocks provenant d'immobilisations" + }, + { + "children": [ + { + "name": "Marchandises (ou groupe) B", + "root_type": "Asset" + }, + { + "name": "Marchandises (ou groupe) A", + "root_type": "Asset" + } + ], + "name": "Stocks de marchandises" + }, + { + "children": [ + { + "children": [ + { + "name": "Prestations de services S 2", + "root_type": "Asset" + }, + { + "name": "Prestations de services S 1", + "root_type": "Asset" + } + ], + "name": "Prestations de services en cours" + }, + { + "children": [ + { + "name": "\u00c9tudes en cours E 2", + "root_type": "Asset" + }, + { + "name": "\u00c9tudes en cours E 1", + "root_type": "Asset" + } + ], + "name": "\u00c9tudes en cours" + } + ], + "name": "En-cours de production de services" + }, + { + "children": [ + { + "children": [ + { + "name": "Produits interm\u00e9diaires (ou groupe) B", + "root_type": "Asset" + }, + { + "name": "Produits interm\u00e9diaires (ou groupe) A ", + "root_type": "Asset" + } + ], + "name": "Produits interm\u00e9diaires" + }, + { + "children": [ + { + "name": "Rebuts", + "root_type": "Asset" + }, + { + "name": "Mati\u00e8res de r\u00e9cup\u00e9ration", + "root_type": "Asset" + }, + { + "name": "D\u00e9chets", + "root_type": "Asset" + } + ], + "name": "Produits r\u00e9siduels (ou mati\u00e8res de r\u00e9cup\u00e9ration)" + }, + { + "children": [ + { + "name": "Produits finis (ou groupe) B", + "root_type": "Asset" + }, + { + "name": "Produits finis (ou groupe) A", + "root_type": "Asset" + } + ], + "name": "Produits finis" + } + ], + "name": "Stocks de produits" + }, + { + "name": "Stocks en voie d'acheminement" + }, + { + "children": [ + { + "children": [ + { + "name": "Mati\u00e8res (ou groupe) B", + "root_type": "Asset" + }, + { + "name": "Mati\u00e8res (ou groupe) A", + "root_type": "Asset" + }, + { + "name": "Fournitures A, B, C, ..", + "root_type": "Asset" + } + ], + "name": "Provisions pour d\u00e9pr\u00e9ciation des mati\u00e8res premi\u00e8res (et fournitures)" + }, + { + "children": [ + { + "name": "Emballages (m\u00eame ventilation que celle du compte 326)", + "root_type": "Asset" + }, + { + "name": "Fournitures consommables (m\u00eame ventilation que celle du compte 322)", + "root_type": "Asset" + }, + { + "name": "Mati\u00e8res consommables (m\u00eame ventilation que celle du compte 321)", + "root_type": "Asset" + } + ], + "name": "Provisions pour d\u00e9pr\u00e9ciation des autres approvisionnements" + }, + { + "children": [ + { + "name": "Produits en cours (m\u00eame ventilation que celle du compte 331)", + "root_type": "Asset" + }, + { + "name": "Travaux en cours (m\u00eame ventilation que celle du compte 335)", + "root_type": "Asset" + } + ], + "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)", + "root_type": "Asset" + }, + { + "name": "\u00c9tudes en cours (m\u00eame ventilation que celle du compte 341)", + "root_type": "Asset" + } + ], + "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)", + "root_type": "Asset" + }, + { + "name": "Produits interm\u00e9diaires (m\u00eame ventilation que celle du compte 351)", + "root_type": "Asset" + } + ], + "name": "Provisions pour d\u00e9pr\u00e9ciation des stocks de produits" + }, + { + "children": [ + { + "name": "Marchandises (ou groupe) B", + "root_type": "Asset" + }, + { + "name": "Marchandises (ou groupe) A", + "root_type": "Asset" + } + ], + "name": "Provisions pour d\u00e9pr\u00e9ciation des stocks de marchandises" + } + ], + "name": "Provisions pour d\u00e9pr\u00e9ciation des stocks et en-cours" } ], - "name": "Comptes de capitaux" + "name": "Comptes de stocks et d'en-cours" }, { "children": [ @@ -2239,28 +2541,28 @@ { "children": [ { - "name": "Installations mat\u00e9riel et outillage industriels (m\u00eame ventilation que celle du compte 215)", + "name": "Autres immobilisations corporelles (m\u00eame ventilation que celle du compte 218)", "root_type": "Asset" }, { "name": "Constructions sur sol d'autrui (m\u00eame ventilation que celle du compte 214)", "root_type": "Asset" }, + { + "name": "Installations mat\u00e9riel et outillage industriels (m\u00eame ventilation que celle du compte 215)", + "root_type": "Asset" + }, { "name": "Agencements am\u00e9nagements de terrains (m\u00eame ventilation que celle du compte 212)", "root_type": "Asset" }, { - "name": "Autres immobilisations corporelles (m\u00eame ventilation que celle du compte 218)", + "name": "Constructions (m\u00eame ventilation que celle du compte 213)", "root_type": "Asset" }, { "name": "Terrains de gisement", "root_type": "Asset" - }, - { - "name": "Constructions (m\u00eame ventilation que celle du compte 213)", - "root_type": "Asset" } ], "name": "Amortissements des immobilisations corporelles" @@ -2270,308 +2572,6 @@ } ], "name": "Comptes d'immobilisations" - }, - { - "children": [ - { - "children": [ - { - "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": "Emballages" - }, - { - "children": [ - { - "name": "Mati\u00e8re (ou groupe) C", - "root_type": "Asset" - }, - { - "name": "Mati\u00e8re (ou groupe) D", - "root_type": "Asset" - } - ], - "name": "Mati\u00e8res consommables" - }, - { - "children": [ - { - "name": "Fournitures de magasin", - "root_type": "Asset" - }, - { - "name": "Combustibles", - "root_type": "Asset" - }, - { - "name": "Produits d'entretien", - "root_type": "Asset" - }, - { - "name": "Fournitures d'atelier et d usine", - "root_type": "Asset" - }, - { - "name": "Fournitures de bureau", - "root_type": "Asset" - } - ], - "name": "Fournitures consommables" - } - ], - "name": "Autres approvisionnements" - }, - { - "children": [ - { - "children": [ - { - "name": "Produit en cours P 1", - "root_type": "Asset" - }, - { - "name": "Produit en cours P 2", - "root_type": "Asset" - } - ], - "name": "Produits en cours" - }, - { - "children": [ - { - "name": "Travaux en cours T 1", - "root_type": "Asset" - }, - { - "name": "Travaux en cours T 2", - "root_type": "Asset" - } - ], - "name": "Travaux en cours" - } - ], - "name": "En-cours de production de biens" - }, - { - "children": [ - { - "name": "Mati\u00e8re (ou groupe) A", - "root_type": "Asset" - }, - { - "name": "Mati\u00e8re (ou groupe) B", - "root_type": "Asset" - }, - { - "name": "Fournitures A, B, C, ..", - "root_type": "Asset" - } - ], - "name": "Mati\u00e8res premi\u00e8res (et fourniture)" - }, - { - "name": "Stocks provenant d'immobilisations" - }, - { - "children": [ - { - "name": "Marchandises (ou groupe) B", - "root_type": "Asset" - }, - { - "name": "Marchandises (ou groupe) A", - "root_type": "Asset" - } - ], - "name": "Stocks de marchandises" - }, - { - "children": [ - { - "children": [ - { - "name": "Prestations de services S 2", - "root_type": "Asset" - }, - { - "name": "Prestations de services S 1", - "root_type": "Asset" - } - ], - "name": "Prestations de services en cours" - }, - { - "children": [ - { - "name": "\u00c9tudes en cours E 2", - "root_type": "Asset" - }, - { - "name": "\u00c9tudes en cours E 1", - "root_type": "Asset" - } - ], - "name": "\u00c9tudes en cours" - } - ], - "name": "En-cours de production de services" - }, - { - "children": [ - { - "children": [ - { - "name": "Produits interm\u00e9diaires (ou groupe) B", - "root_type": "Asset" - }, - { - "name": "Produits interm\u00e9diaires (ou groupe) A ", - "root_type": "Asset" - } - ], - "name": "Produits interm\u00e9diaires" - }, - { - "children": [ - { - "name": "Rebuts", - "root_type": "Asset" - }, - { - "name": "Mati\u00e8res de r\u00e9cup\u00e9ration", - "root_type": "Asset" - }, - { - "name": "D\u00e9chets", - "root_type": "Asset" - } - ], - "name": "Produits r\u00e9siduels (ou mati\u00e8res de r\u00e9cup\u00e9ration)" - }, - { - "children": [ - { - "name": "Produits finis (ou groupe) A", - "root_type": "Asset" - }, - { - "name": "Produits finis (ou groupe) B", - "root_type": "Asset" - } - ], - "name": "Produits finis" - } - ], - "name": "Stocks de produits" - }, - { - "name": "Stocks en voie d'acheminement" - }, - { - "children": [ - { - "children": [ - { - "name": "Mati\u00e8res (ou groupe) B", - "root_type": "Asset" - }, - { - "name": "Mati\u00e8res (ou groupe) A", - "root_type": "Asset" - }, - { - "name": "Fournitures A, B, C, ..", - "root_type": "Asset" - } - ], - "name": "Provisions pour d\u00e9pr\u00e9ciation des mati\u00e8res premi\u00e8res (et fournitures)" - }, - { - "children": [ - { - "name": "Produits en cours (m\u00eame ventilation que celle du compte 331)", - "root_type": "Asset" - }, - { - "name": "Travaux en cours (m\u00eame ventilation que celle du compte 335)", - "root_type": "Asset" - } - ], - "name": "Provisions pour d\u00e9pr\u00e9ciation des en-cours de production de biens" - }, - { - "children": [ - { - "name": "Marchandises (ou groupe) B", - "root_type": "Asset" - }, - { - "name": "Marchandises (ou groupe) A", - "root_type": "Asset" - } - ], - "name": "Provisions pour d\u00e9pr\u00e9ciation des stocks de marchandises" - }, - { - "children": [ - { - "name": "Emballages (m\u00eame ventilation que celle du compte 326)", - "root_type": "Asset" - }, - { - "name": "Fournitures consommables (m\u00eame ventilation que celle du compte 322)", - "root_type": "Asset" - }, - { - "name": "Mati\u00e8res consommables (m\u00eame ventilation que celle du compte 321)", - "root_type": "Asset" - } - ], - "name": "Provisions pour d\u00e9pr\u00e9ciation des autres approvisionnements" - }, - { - "children": [ - { - "name": "Prestations de services en cours (m\u00eame ventilation que celle du compte 345)", - "root_type": "Asset" - }, - { - "name": "\u00c9tudes en cours (m\u00eame ventilation que celle du compte 341)", - "root_type": "Asset" - } - ], - "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)", - "root_type": "Asset" - }, - { - "name": "Produits interm\u00e9diaires (m\u00eame ventilation que celle du compte 351)", - "root_type": "Asset" - } - ], - "name": "Provisions pour d\u00e9pr\u00e9ciation des stocks de produits" - } - ], - "name": "Provisions pour d\u00e9pr\u00e9ciation des stocks et en-cours" - } - ], - "name": "Comptes de stocks et d'en-cours" } ], "name": "Comptes de bilan" @@ -2580,6 +2580,74 @@ "children": [ { "children": [ + { + "children": [ + { + "name": "Autres charges financi\u00e8res", + "root_type": "Expense" + }, + { + "children": [ + { + "name": "Int\u00e9r\u00eats des comptes courants et des d\u00e9p\u00f4ts cr\u00e9diteurs", + "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": "Int\u00e9r\u00eats des autres dettes" + }, + { + "children": [ + { + "name": "Int\u00e9r\u00eats des emprunts et dettes assimil\u00e9es", + "root_type": "Expense" + }, + { + "name": "Int\u00e9r\u00eats des dettes rattach\u00e9es \u00e0 des participations", + "root_type": "Expense" + } + ], + "name": "Int\u00e9r\u00eats des emprunts et dettes" + }, + { + "name": "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte, ...)", + "root_type": "Expense" + }, + { + "name": "Int\u00e9r\u00eats des obligations cautionn\u00e9es", + "root_type": "Expense" + } + ], + "name": "Charges d'int\u00e9r\u00eat" + }, + { + "name": "Pertes sur cr\u00e9ances li\u00e9es \u00e0 des participations", + "root_type": "Expense" + }, + { + "name": "Escomptes accord\u00e9s", + "root_type": "Expense" + }, + { + "name": "Pertes de change", + "root_type": "Expense" + }, + { + "name": "Charges nettes sur cessions de valeurs mobili\u00e8res de placement", + "root_type": "Expense" + } + ], + "name": "Charges financi\u00e8res" + }, { "children": [ { @@ -2640,10 +2708,6 @@ "children": [ { "children": [ - { - "name": "Primes et gratifications", - "root_type": "Expense" - }, { "name": "Indemnit\u00e9s et avantages divers", "root_type": "Expense" @@ -2659,6 +2723,10 @@ { "name": "Salaires et appointements", "root_type": "Expense" + }, + { + "name": "Primes et gratifications", + "root_type": "Expense" } ], "name": "R\u00e9mun\u00e9rations du personnel" @@ -2813,181 +2881,6 @@ "name": "Charges exceptionnelles" }, { - "children": [ - { - "children": [ - { - "name": "Mati\u00e8res (ou groupe) A", - "root_type": "Expense" - }, - { - "name": "Mati\u00e8res (ou groupe) B", - "root_type": "Expense" - }, - { - "name": "Fournitures A, B, C, ..", - "root_type": "Expense" - } - ], - "name": "Achats stock\u00e9s - Mati\u00e8res premi\u00e8res (et fournitures)" - }, - { - "children": [ - { - "name": "Autres mati\u00e8res et fournitures", - "root_type": "Expense" - }, - { - "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": "Achats non stock\u00e9s de mati\u00e8res et fournitures" - }, - { - "name": "Achats d'\u00e9tudes et prestations de services", - "root_type": "Expense" - }, - { - "name": "Achats de mat\u00e9riel \u00e9quipements et travaux", - "root_type": "Expense" - }, - { - "children": [ - { - "children": [ - { - "name": "Mati\u00e8res (ou groupe) C", - "root_type": "Expense" - }, - { - "name": "Mati\u00e8res (ou groupe) D", - "root_type": "Expense" - } - ], - "name": "Mati\u00e8res consommables" - }, - { - "children": [ - { - "name": "Combustibles", - "root_type": "Expense" - }, - { - "name": "Produits d'entretien", - "root_type": "Expense" - }, - { - "name": "Fournitures d'atelier et d'usine", - "root_type": "Expense" - }, - { - "name": "Fournitures de magasin", - "root_type": "Expense" - }, - { - "name": "Fournitures de bureau", - "root_type": "Expense" - } - ], - "name": "Fournitures consommables" - }, - { - "children": [ - { - "name": "Emballages r\u00e9cup\u00e9rables non identifiables", - "root_type": "Expense" - }, - { - "name": "Emballages \u00e0 usage mixte", - "root_type": "Expense" - }, - { - "name": "Emballages perdus", - "root_type": "Expense" - } - ], - "name": "Emballages" - } - ], - "name": "Achats stock\u00e9s - Autres approvisionnements" - }, - { - "children": [ - { - "name": "Variation des stocks de marchandises", - "root_type": "Expense" - }, - { - "name": "Variation des stocks des autres approvisionnements", - "root_type": "Expense" - }, - { - "name": "Variation des stocks de mati\u00e8res premi\u00e8res (et fournitures)", - "root_type": "Expense" - } - ], - "name": "Variation des stocks (approvisionnements et marchandises)" - }, - { - "name": "Frais accessoires incorpor\u00e9s aux achats", - "root_type": "Expense" - }, - { - "children": [ - { - "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": "- de mat\u00e9riel, \u00e9quipements et travaux", - "root_type": "Expense" - }, - { - "name": "- d'approvisionnements non stock\u00e9s", - "root_type": "Expense" - }, - { - "name": "- de marchandises", - "root_type": "Expense" - }, - { - "name": "Rabais, remises et ristournes non affect\u00e9s", - "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": "Achats(sauf 603)" }, { @@ -3075,6 +2968,10 @@ }, { "children": [ + { + "name": "Dotations aux provisions exceptionnelles", + "root_type": "Expense" + }, { "children": [ { @@ -3084,14 +2981,6 @@ ], "name": "Dotations aux provisions r\u00e9glement\u00e9es (immobilisations)" }, - { - "name": "Dotations aux d\u00e9pr\u00e9ciations exceptionnelles", - "root_type": "Expense" - }, - { - "name": "Dotations aux provisions exceptionnelles", - "root_type": "Expense" - }, { "name": "Dotations aux autres provisions r\u00e9glement\u00e9es", "root_type": "Expense" @@ -3103,6 +2992,10 @@ { "name": "Dotations aux amortissements exceptionnels des immobilisations", "root_type": "Expense" + }, + { + "name": "Dotations aux d\u00e9pr\u00e9ciations exceptionnelles", + "root_type": "Expense" } ], "name": "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges exceptionnelles" @@ -3146,11 +3039,11 @@ { "children": [ { - "name": "Stocks et en-cours", + "name": "Cr\u00e9ances", "root_type": "Expense" }, { - "name": "Cr\u00e9ances", + "name": "Stocks et en-cours", "root_type": "Expense" } ], @@ -3162,129 +3055,6 @@ ], "name": "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions" }, - { - "children": [ - { - "name": "Rabais, remises et ristournes obtenus sur services ext\u00e9rieurs", - "root_type": "Expense" - }, - { - "children": [ - { - "name": "Documentation technique", - "root_type": "Expense" - }, - { - "name": "Documentation g\u00e9n\u00e9rale", - "root_type": "Expense" - }, - { - "name": "Frais de colloques, s\u00e9minaires, conf\u00e9rences", - "root_type": "Expense" - } - ], - "name": "Divers" - }, - { - "name": "Sous-traitance g\u00e9n\u00e9rale", - "root_type": "Expense" - }, - { - "children": [ - { - "name": "Malis sur emballages", - "root_type": "Expense" - }, - { - "name": "Locations mobili\u00e8res", - "root_type": "Expense" - }, - { - "name": "Locations immobili\u00e8res", - "root_type": "Expense" - } - ], - "name": "Locations" - }, - { - "children": [ - { - "name": "Cr\u00e9dit-bail immobilier", - "root_type": "Expense" - }, - { - "name": "Cr\u00e9dit-bail mobilier", - "root_type": "Expense" - } - ], - "name": "Redevances de cr\u00e9dit-bail" - }, - { - "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" - }, - { - "name": "Charges locatives et de copropri\u00e9t\u00e9", - "root_type": "Expense" - }, - { - "name": "\u00c9tudes et recherches", - "root_type": "Expense" - }, - { - "children": [ - { - "name": "Assurance obligatoire dommage construction ", - "root_type": "Expense" - }, - { - "name": "Insolvabilit\u00e9 clients", - "root_type": "Expense" - }, - { - "name": "Multirisques", - "root_type": "Expense" - }, - { - "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" - }, - { - "name": "Risques d'exploitation", - "root_type": "Expense" - } - ], - "name": "Primes d'assurance" - } - ], - "name": "Services ext\u00e9rieurs" - }, { "children": [ { @@ -3298,11 +3068,11 @@ "root_type": "Expense" }, { - "name": "Taxes per\u00e7ues par les organismes publics internationaux", + "name": "Taxes diverses", "root_type": "Expense" }, { - "name": "Taxes diverses", + "name": "Taxes per\u00e7ues par les organismes publics internationaux", "root_type": "Expense" } ], @@ -3369,6 +3139,10 @@ "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" @@ -3376,10 +3150,6 @@ { "name": "Participation des employeurs \u00e0 l'effort de construction", "root_type": "Expense" - }, - { - "name": "Allocation logement", - "root_type": "Expense" } ], "name": "Imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (autres organismes)" @@ -3486,92 +3256,10 @@ { "name": "Commissions et courtages sur achats ", "root_type": "Expense" - }, - { - "name": "Frais d'actes et de contentieux", - "root_type": "Expense" - }, - { - "name": "Honoraires", - "root_type": "Expense" - }, - { - "name": "R\u00e9mun\u00e9rations d'affacturage", - "root_type": "Expense" - }, - { - "name": "Divers", - "root_type": "Expense" } ], "name": "R\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires " }, - { - "children": [ - { - "name": "Annonces et insertions", - "root_type": "Expense" - }, - { - "name": "Foires et expositions", - "root_type": "Expense" - }, - { - "name": "Cadeaux \u00e0 la client\u00e8le", - "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": "\u00c9chantillons", - "root_type": "Expense" - }, - { - "name": "Primes", - "root_type": "Expense" - } - ], - "name": "Publicit\u00e9, publications, relations publiques" - }, - { - "children": [ - { - "name": "Transports administratifs", - "root_type": "Expense" - }, - { - "name": "Transports collectifs du personnel", - "root_type": "Expense" - }, - { - "name": "Transports sur achats", - "root_type": "Expense" - }, - { - "name": "Transports entre \u00e9tablissements ou chantiers", - "root_type": "Expense" - }, - { - "name": "Transports sur ventes", - "root_type": "Expense" - }, - { - "name": "Divers", - "root_type": "Expense" - } - ], - "name": "Transports de biens et transports collectifs du personnel" - }, { "children": [ { @@ -3595,74 +3283,6 @@ } ], "name": "Autres services ext\u00e9rieurs" - }, - { - "children": [ - { - "name": "Autres charges financi\u00e8res", - "root_type": "Expense" - }, - { - "children": [ - { - "name": "Int\u00e9r\u00eats des comptes courants et des d\u00e9p\u00f4ts cr\u00e9diteurs", - "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": "Int\u00e9r\u00eats des autres dettes" - }, - { - "children": [ - { - "name": "Int\u00e9r\u00eats des emprunts et dettes assimil\u00e9es", - "root_type": "Expense" - }, - { - "name": "Int\u00e9r\u00eats des dettes rattach\u00e9es \u00e0 des participations", - "root_type": "Expense" - } - ], - "name": "Int\u00e9r\u00eats des emprunts et dettes" - }, - { - "name": "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte, ...)", - "root_type": "Expense" - }, - { - "name": "Int\u00e9r\u00eats des obligations cautionn\u00e9es", - "root_type": "Expense" - } - ], - "name": "Charges d'int\u00e9r\u00eat" - }, - { - "name": "Pertes sur cr\u00e9ances li\u00e9es \u00e0 des participations", - "root_type": "Expense" - }, - { - "name": "Escomptes accord\u00e9s", - "root_type": "Expense" - }, - { - "name": "Pertes de change", - "root_type": "Expense" - }, - { - "name": "Charges nettes sur cessions de valeurs mobili\u00e8res de placement", - "root_type": "Expense" - } - ], - "name": "Charges financi\u00e8res" } ], "name": "Comptes de charges" @@ -4057,23 +3677,6 @@ ], "name": "Rabais, remises et ristournes accord\u00e9s par l'entreprise" }, - { - "children": [ - { - "name": "Marchandises (ou groupe) A", - "root_type": "Income" - }, - { - "name": "Marchandises \u00e0 l'exportation", - "root_type": "Income" - }, - { - "name": "Marchandises (ou groupe) B", - "root_type": "Income" - } - ], - "name": "Ventes de marchandises" - }, { "children": [ { @@ -4112,45 +3715,6 @@ "name": "Produits des activit\u00e9s annexes" }, { - "name": "Prestations de services", - "root_type": "Income" - }, - { - "name": "\u00c9tudes", - "root_type": "Income" - }, - { - "children": [ - { - "name": "Travaux de cat\u00e9gorie (ou activit\u00e9) B", - "root_type": "Income" - }, - { - "name": "Travaux de cat\u00e9gorie (ou activit\u00e9) A", - "root_type": "Income" - } - ], - "name": "Travaux" - }, - { - "name": "Ventes de produits r\u00e9siduels", - "root_type": "Income" - }, - { - "name": "Ventes de produits interm\u00e9diaires", - "root_type": "Income" - }, - { - "children": [ - { - "name": "Produits finis (ou groupe) B", - "root_type": "Income" - }, - { - "name": "Produits finis (ou groupe) A", - "root_type": "Income" - } - ], "name": "Ventes de produits finis" } ], 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 index 96fa860c60..2be585b693 100644 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/gr_l10n_gr_chart_template.json +++ 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"root_type": "Asset" + } + ], + "name": "\u03a0\u0391\u0393\u0399\u039f \u0395\u039d\u0395\u03a1\u0393\u0397\u03a4\u0399\u039a\u039f" + } + ], "name": "\u0393\u03b5\u03bd\u03b9\u03ba\u03cc \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03a3\u03c7\u03ad\u03b4\u03b9\u03bf" } } \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/import_from_openerp.py b/erpnext/accounts/doctype/chart_of_accounts/charts/import_from_openerp.py index cf54d7f715..f8cecc8042 100644 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/import_from_openerp.py +++ b/erpnext/accounts/doctype/chart_of_accounts/charts/import_from_openerp.py @@ -7,6 +7,7 @@ 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 @@ -21,37 +22,76 @@ all_account_types = [] def go(): global accounts, charts - # get default account types - default_types_root = ET.parse(os.path.join(path, "account", "data", - "data_account_type.xml")).getroot() - default_account_types = get_account_types([default_types_root], None, prefix="account") + 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"): - accounts, charts = {}, {} - xml_roots = get_xml_roots(basepath, files) - csv_content = get_csv_contents(basepath, files) - - prefix = basename 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, basename) - make_account_trees() - - if csv_content: - make_maps_for_csv(csv_content, account_types) - - make_charts() + 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 go_test(): +# global accounts, charts +# # get default account types +# default_types_root = ET.parse(os.path.join(path, "account", "data", +# "data_account_type.xml")).getroot() +# default_account_types = get_account_types([default_types_root], None, prefix="account") +# +# for basepath, folders, files in os.walk(path): +# basename = os.path.basename(basepath) +# if basename.startswith("l10n_it"): +# print basepath, folders, files +# accounts, charts = {}, {} +# xml_roots = get_xml_roots(basepath, files) +# csv_content = get_csv_contents(basepath, files) +# +# prefix = basename 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, basename) +# +# if csv_content: +# make_maps_for_csv(csv_content, account_types) +# +# make_account_trees() +# make_charts() -def get_xml_roots(basepath, files): +def get_xml_roots(files_path): xml_roots = frappe._dict() - for fname in files: - fname = cstr(fname) - filepath = os.path.join(basepath, fname) + for filepath in files_path: + fname = os.path.basename(filepath) if fname.endswith(".xml"): tree = ET.parse(filepath) root = tree.getroot() @@ -62,12 +102,12 @@ def get_xml_roots(basepath, files): break return xml_roots -def get_csv_contents(basepath, files): +def get_csv_contents(files_path): csv_content = {} - for fname in files: - fname = cstr(fname) - filepath = os.path.join(basepath, fname) - for file_type in ["account.account.template", "account.account.type"]: + 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: @@ -128,7 +168,7 @@ def get_account_types(root_list, csv_content, prefix=None): types[node_id] = data return types -def make_maps_for_xml(xml_roots, account_types, folder): +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: @@ -139,15 +179,17 @@ def make_maps_for_xml(xml_roots, account_types, folder): if field.get("name")=="name": data["name"] = field.text if field.get("name")=="parent_id": - data["parent_id"] = field.get("ref") + 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("root_type"): data["root_type"] = account_types[value]["root_type"] else: if "asset" in value: data["root_type"] = "Asset" - elif "liability" in value: data["root_type"] = "Liability" + elif ("liability" in value or "equity" in value): + data["root_type"] = "Liability" elif "income" in value: data["root_type"] = "Income" elif "expense" in value: data["root_type"] = "Expense" @@ -155,7 +197,7 @@ def make_maps_for_xml(xml_roots, account_types, folder): 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 @@ -166,46 +208,60 @@ def make_maps_for_xml(xml_roots, account_types, folder): data["name"] = field.text if field.get("name")=="account_root_id": data["account_root_id"] = field.get("ref") - data["id"] = folder + 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") and accounts[account["parent_id"]]: - accounts[account["parent_id"]]["children"].append(account) - del account["parent_id"] + if account.get("parent_id"): + if accounts.get(account["parent_id"]): + accounts[account["parent_id"]]["children"].append(account) + del account["parent_id"] + else: + print account.get("name") + del accounts[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): - for content in csv_content.get("account.account.template"): - if content[0][0]=="id": - for row in content[1:]: - data = dict(zip(content[0], row)) +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("root_type"): + account["root_type"] = account_types[user_type]["root_type"] - account = { + 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"), - "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("root_type"): - account["root_type"] = account_types[user_type]["root_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")}) + "id": country_dir + }) + def make_charts(): """write chart files in app/setup/doctype/company/charts""" 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 index b023a8c0e4..237b1b2066 100644 --- 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 @@ -10,14 +10,6 @@ "name": "Mortgage Loan Payable", "root_type": "Liability" }, - { - "name": "Owner's Equity Accounts", - "root_type": "Liability" - }, - { - "name": "Unearned Revenues", - "root_type": "Liability" - }, { "name": "Interest Payable", "root_type": "Liability" @@ -26,6 +18,10 @@ "name": "Wages Payable", "root_type": "Liability" }, + { + "name": "Owner's Equity Accounts", + "root_type": "Liability" + }, { "name": "Notes Payable", "root_type": "Liability" @@ -57,6 +53,10 @@ "name": "Accounts Payable", "root_type": "Liability" }, + { + "name": "Unearned Revenues", + "root_type": "Liability" + }, { "name": "Reserve and Surplus Account", "root_type": "Liability" @@ -67,6 +67,10 @@ }, { "children": [ + { + "name": "Buildings", + "root_type": "Asset" + }, { "name": "Supplies", "root_type": "Asset" @@ -101,10 +105,6 @@ "name": "Prepaid Insurance", "root_type": "Asset" }, - { - "name": "Buildings", - "root_type": "Asset" - }, { "name": "Accumulated Depreciation - Buildings", "root_type": "Asset" diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/in_indian_chart_template_public.json b/erpnext/accounts/doctype/chart_of_accounts/charts/in_indian_chart_template_public.json index 378ae24c90..63d50d6f03 100644 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/in_indian_chart_template_public.json +++ b/erpnext/accounts/doctype/chart_of_accounts/charts/in_indian_chart_template_public.json @@ -46,6 +46,10 @@ "children": [ { "children": [ + { + "name": "Payroll Dept. Payroll Taxes", + "root_type": "Expense" + }, { "name": "Payroll Dept. Supplies", "root_type": "Expense" @@ -54,10 +58,6 @@ "name": "Payroll Dept. Telephone", "root_type": "Expense" }, - { - "name": "Payroll Dept. Payroll Taxes", - "root_type": "Expense" - }, { "name": "Payroll Dept. Salaries", "root_type": "Expense" @@ -66,28 +66,6 @@ "name": "Payroll Dept. Expenses", "root_type": "Expense" }, - { - "children": [ - { - "name": "COGS - Division #2, Product Line 015", - "root_type": "Expense" - }, - { - "name": "COGS - Division #1, Product Line 022", - "root_type": "Expense" - }, - { - "name": "COGS - Division #3, Product Line 110", - "root_type": "Expense" - }, - { - "name": "COGS - Division #1, Product Line 010", - "root_type": "Expense" - } - ], - "name": "Cost of Goods Sold", - "root_type": "Expense" - }, { "children": [ { @@ -110,6 +88,28 @@ "name": "Marketing Expenses", "root_type": "Expense" }, + { + "children": [ + { + "name": "COGS - Division #1, Product Line 022", + "root_type": "Expense" + }, + { + "name": "COGS - Division #2, Product Line 015", + "root_type": "Expense" + }, + { + "name": "COGS - Division #3, Product Line 110", + "root_type": "Expense" + }, + { + "name": "COGS - Division #1, Product Line 010", + "root_type": "Expense" + } + ], + "name": "Cost of Goods Sold", + "root_type": "Expense" + }, { "children": [ { @@ -153,11 +153,11 @@ "root_type": "Asset" }, { - "name": "Supplies", + "name": "Tax Receivable", "root_type": "Asset" }, { - "name": "Tax Receivable", + "name": "Supplies", "root_type": "Asset" }, { 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 index ed09a20ec8..b4c5eea61a 100644 --- 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 @@ -3,9 +3,994 @@ "root": { "children": [ { - "name": "CUENTAS DE ORDEN" + "children": [ + { + "children": [ + { + "name": "canoni di leasing", + "root_type": "Expense" + }, + { + "name": "fitti passivi", + "root_type": "Expense" + } + ], + "name": "COSTI PER GODIMENTO BENI DI TERZI" + }, + { + "children": [ + { + "name": "merci c/rimanenze finali", + "root_type": "Expense" + }, + { + "name": "materie di consumo c/rimanenze finali", + "root_type": "Expense" + }, + { + "name": "materie di consumo c/esistenze iniziali", + "root_type": "Expense" + }, + { + "name": "merci c/esistenze iniziali", + "root_type": "Expense" + }, + { + "name": "premi su acquisti", + "root_type": "Expense" + }, + { + "name": "resi su acquisti", + "root_type": "Expense" + }, + { + "name": "ribassi e abbuoni attivi", + "root_type": "Expense" + }, + { + "name": "merci c/acquisti", + "root_type": "Expense" + }, + { + "name": "materie di consumo c/acquisti", + "root_type": "Expense" + }, + { + "name": "merci c/apporti", + "root_type": "Expense" + } + ], + "name": "COSTO DEL VENDUTO" + }, + { + "children": [ + { + "children": [ + { + "name": "accantonamento per spese future", + "root_type": "Expense" + }, + { + "name": "accantonamento per manutenzioni programmate", + "root_type": "Expense" + } + ], + "name": "ALTRI ACCANTONAMENTI" + }, + { + "children": [ + { + "name": "accantonamento per responsabilit\u00e0 civile", + "root_type": "Expense" + } + ], + "name": "ACCANTONAMENTI PER RISCHI" + } + ], + "name": "ACCANTONAMENTI" + }, + { + "children": [ + { + "name": "oneri fiscali diversi", + "root_type": "Expense" + }, + { + "name": "oneri vari", + "root_type": "Expense" + }, + { + "name": "arrotondamenti passivi", + "root_type": "Expense" + }, + { + "name": "sopravvenienze passive ordinarie diverse", + "root_type": "Expense" + }, + { + "name": "perdite su crediti", + "root_type": "Expense" + }, + { + "name": "minusvalenze ordinarie diverse", + "root_type": "Expense" + }, + { + "name": "insussistenze passive ordinarie diverse", + "root_type": "Expense" + } + ], + "name": "ONERI DIVERSI" + }, + { + "children": [ + { + "name": "ammortamento fabbricati", + "root_type": "Expense" + }, + { + "name": "ammortamento imballaggi durevoli", + "root_type": "Expense" + }, + { + "name": "ammortamento arredamento", + "root_type": "Expense" + }, + { + "name": "ammortamento automezzi", + "root_type": "Expense" + }, + { + "name": "ammortamento attrezzature commerciali", + "root_type": "Expense" + }, + { + "name": "ammortamento macchine d'ufficio", + "root_type": "Expense" + }, + { + "name": "ammortamento impianti e macchinari", + "root_type": "Expense" + } + ], + "name": "AMMORTAMENTI IMMOBILIZZAZIONI MATERIALI" + }, + { + "children": [ + { + "name": "altri costi per il personale", + "root_type": "Expense" + }, + { + "name": "oneri sociali", + "root_type": "Expense" + }, + { + "name": "salari e stipendi", + "root_type": "Expense" + }, + { + "name": "TFRL", + "root_type": "Expense" + } + ], + "name": "COSTI PER IL PERSONALE" + }, + { + "children": [ + { + "name": "ammortamento software", + "root_type": "Expense" + }, + { + "name": "ammortamento costi di impianto", + "root_type": "Expense" + }, + { + "name": "ammortamento avviamento", + "root_type": "Expense" + } + ], + "name": "AMMORTAMENTI IMMOBILIZZAZIONI IMMATERIALI" + }, + { + "children": [ + { + "name": "costi di vigilanza", + "root_type": "Expense" + }, + { + "name": "costi per i locali", + "root_type": "Expense" + }, + { + "name": "costi per energia", + "root_type": "Expense" + }, + { + "name": "costi di pubblicit\u00e0", + "root_type": "Expense" + }, + { + "name": "costi di trasporto", + "root_type": "Expense" + }, + { + "name": "costi postali", + "root_type": "Expense" + }, + { + "name": "spese di incasso", + "root_type": "Expense" + }, + { + "name": "provvigioni passive", + "root_type": "Expense" + }, + { + "name": "costi di manutenzione e riparazione", + "root_type": "Expense" + }, + { + "name": "costi di assicurazione", + "root_type": "Expense" + }, + { + "name": "costi telefonici", + "root_type": "Expense" + }, + { + "name": "costi di consulenze", + "root_type": "Expense" + }, + { + "name": "costi di esercizio automezzi", + "root_type": "Expense" + } + ], + "name": "COSTI PER SERVIZI" + }, + { + "children": [ + { + "name": "svalutazioni immobilizzazioni materiali", + "root_type": "Expense" + }, + { + "name": "svalutazioni immobilizzazioni immateriali", + "root_type": "Expense" + }, + { + "name": "svalutazione crediti", + "root_type": "Expense" + } + ], + "name": "SVALUTAZIONI" + } + ], + "name": "COSTI DELLA PRODUZIONE" + }, + { + "children": [ + { + "name": "imposte dell'esercizio", + "root_type": "Expense" + } + ], + "name": "IMPOSTE DELL'ESERCIZIO" + }, + { + "children": [ + { + "children": [ + { + "name": "banche c/sovvenzioni", + "root_type": "Liability" + }, + { + "name": "mutui passivi", + "root_type": "Liability" + }, + { + "name": "debiti v/altri finanziatori", + "root_type": "Liability" + }, + { + "name": "banche c/c passivi", + "root_type": "Liability" + }, + { + "name": "banche c/RIBA all'incasso", + "root_type": "Liability" + }, + { + "name": "banche c/anticipi su fatture", + "root_type": "Liability" + }, + { + "name": "banche c/cambiali all'incasso", + "root_type": "Liability" + } + ], + "name": "DEBITI FINANZIARI" + }, + { + "children": [ + { + "name": "debiti per imposte", + "root_type": "Liability" + }, + { + "account_type": "Payable", + "name": "erario c/IVA", + "root_type": "Liability" + }, + { + "name": "IVA n/debito", + "root_type": "Liability" + }, + { + "account_type": "Payable", + "name": "debiti per ritenute da versare", + "root_type": "Liability" + }, + { + "name": "debiti per cauzioni", + "root_type": "Liability" + }, + { + "name": "personale c/retribuzioni", + "root_type": "Liability" + }, + { + "name": "clienti c/cessione", + "root_type": "Liability" + }, + { + "name": "debiti v/istituti previdenziali", + "root_type": "Liability" + }, + { + "name": "personale c/liquidazioni", + "root_type": "Liability" + }, + { + "account_type": "Payable", + "name": "creditori diversi", + "root_type": "Liability" + } + ], + "name": "DEBITI DIVERSI" + }, + { + "children": [ + { + "name": "ratei passivi", + "root_type": "Liability" + }, + { + "name": "risconti passivi", + "root_type": "Liability" + } + ], + "name": "RATEI E RISCONTI PASSIVI" + }, + { + "children": [ + { + "name": "perdita d'esercizio", + "root_type": "Liability" + }, + { + "name": "utile d'esercizio", + "root_type": "Liability" + }, + { + "name": "patrimonio netto", + "root_type": "Liability" + }, + { + "name": "titolare c/ritenute subite", + "root_type": "Liability" + }, + { + "name": "prelevamenti extra gestione", + "root_type": "Liability" + } + ], + "name": "PATRIMONIO NETTO" + }, + { + "children": [ + { + "name": "debiti per TFRL", + "root_type": "Liability" + } + ], + "name": "TRATTAMENTO FINE RAPPORTO DI LAVORO" + }, + { + "children": [ + { + "name": "banca ... c/c", + "root_type": "Liability" + }, + { + "name": "banca ... c/c", + "root_type": "Liability" + }, + { + "name": "banca ... c/c", + "root_type": "Liability" + }, + { + "name": "bilancio di chiusura", + "root_type": "Liability" + }, + { + "name": "bilancio di apertura", + "root_type": "Liability" + }, + { + "name": "istituti previdenziali", + "root_type": "Liability" + }, + { + "name": "IVA c/liquidazioni", + "root_type": "Liability" + } + ], + "name": "CONTI TRANSITORI E DIVERSI" + }, + { + "children": [ + { + "name": "merci da ricevere", + "root_type": "Liability" + }, + { + "name": "fornitori c/impegni", + "root_type": "Liability" + }, + { + "name": "impegni per beni in leasing", + "root_type": "Liability" + }, + { + "name": "creditori c/leasing", + "root_type": "Liability" + }, + { + "name": "clienti c/impegni", + "root_type": "Liability" + }, + { + "name": "merci da consegnare", + "root_type": "Liability" + }, + { + "name": "creditori per fideiussioni", + "root_type": "Liability" + }, + { + "name": "depositanti beni", + "root_type": "Liability" + }, + { + "name": "beni di terzi", + "root_type": "Liability" + }, + { + "name": "creditori per avalli", + "root_type": "Liability" + }, + { + "name": "rischi per avalli", + "root_type": "Liability" + }, + { + "name": "rischi per effetti scontati", + "root_type": "Liability" + }, + { + "name": "banche c/effetti scontati", + "root_type": "Liability" + }, + { + "name": "rischi per fideiussioni", + "root_type": "Liability" + } + ], + "name": "CONTI DEI SISTEMI SUPPLEMENTARI" + }, + { + "children": [ + { + "name": "fatture da ricevere", + "root_type": "Liability" + }, + { + "name": "debiti da liquidare", + "root_type": "Liability" + }, + { + "name": "cambiali passive", + "root_type": "Liability" + }, + { + "account_type": "Payable", + "name": "debiti v/fornitori", + "root_type": "Liability" + }, + { + "account_type": "Payable", + "name": "clienti c/acconti", + "root_type": "Liability" + } + ], + "name": "DEBITI COMMERCIALI" + }, + { + "children": [ + { + "name": "fondo per imposte", + "root_type": "Liability" + }, + { + "name": "fondo responsabilit\u00e0 civile", + "root_type": "Liability" + }, + { + "name": "fondo spese future", + "root_type": "Liability" + }, + { + "name": "fondo manutenzioni programmate", + "root_type": "Liability" + } + ], + "name": "FONDI PER RISCHI E ONERI" + } + ], + "name": "PASSIVO" + }, + { + "children": [ + { + "children": [ + { + "name": "arrotondamenti attivi", + "root_type": "Income" + }, + { + "name": "proventi vari", + "root_type": "Income" + }, + { + "name": "insussistenze attive ordinarie diverse", + "root_type": "Income" + }, + { + "name": "plusvalenze ordinarie diverse", + "root_type": "Income" + }, + { + "name": "fitti attivi", + "root_type": "Income" + }, + { + "name": "sopravvenienze attive ordinarie diverse", + "root_type": "Income" + } + ], + "name": "RICAVI E PROVENTI DIVERSI" + }, + { + "children": [ + { + "name": "ribassi e abbuoni passivi", + "root_type": "Income" + }, + { + "name": "merci c/vendite", + "root_type": "Income" + }, + { + "name": "rimborsi spese di vendita", + "root_type": "Income" + }, + { + "name": "premi su vendite", + "root_type": "Income" + }, + { + "name": "resi su vendite", + "root_type": "Income" + } + ], + "name": "VENDITE E PRESTAZIONI" + } + ], + "name": "VALORE DELLA PRODUZIONE" + }, + { + "children": [ + { + "children": [ + { + "name": "sopravvenienze passive straordinarie", + "root_type": "Expense" + }, + { + "name": "imposte esercizi precedenti", + "root_type": "Expense" + }, + { + "name": "insussistenze passive straordinarie", + "root_type": "Expense" + }, + { + "name": "minusvalenze straordinarie", + "root_type": "Expense" + } + ], + "name": "ONERI STRAORDINARI" + }, + { + "children": [ + { + "name": "insussistenze attive straordinarie", + "root_type": "Income" + }, + { + "name": "sopravvenienze attive straordinarie", + "root_type": "Income" + }, + { + "name": "plusvalenze straordinarie", + "root_type": "Income" + } + ], + "name": "PROVENTI STRAORDINARI" + } + ], + "name": "PROVENTI E ONERI STRAORDINARI" + }, + { + "children": [ + { + "children": [ + { + "name": "mutui attivi", + "root_type": "Asset" + } + ], + "name": "IMMOBILIZZAZIONI FINANZIARIE" + }, + { + "children": [ + { + "name": "fornitori immobilizzazioni c/acconti", + "root_type": "Asset" + }, + { + "name": "fondo ammortamento impianti e macchinari", + "root_type": "Asset" + }, + { + "name": "fondo ammortamento fabbricati", + "root_type": "Asset" + }, + { + "name": "fondo ammortamento arredamento", + "root_type": "Asset" + }, + { + "name": "fondo ammortamento automezzi", + "root_type": "Asset" + }, + { + "name": "fondo ammortamento attrezzature commerciali", + "root_type": "Asset" + }, + { + "name": "fondo ammortamento macchine d'ufficio", + "root_type": "Asset" + }, + { + "name": "fondo ammortamento imballaggi durevoli", + "root_type": "Asset" + }, + { + "name": "imballaggi durevoli", + "root_type": "Asset" + }, + { + "name": "macchine d'ufficio", + "root_type": "Asset" + }, + { + "name": "attrezzature commerciali", + "root_type": "Asset" + }, + { + "name": "automezzi", + "root_type": "Asset" + }, + { + "name": "arredamento", + "root_type": "Asset" + }, + { + "name": "fabbricati", + "root_type": "Asset" + }, + { + "name": "impianti e macchinari", + "root_type": "Asset" + } + ], + "name": "IMMOBILIZZAZIONI MATERIALI" + }, + { + "children": [ + { + "name": "fondo ammortamento costi di impianto", + "root_type": "Asset" + }, + { + "name": "avviamento", + "root_type": "Asset" + }, + { + "name": "software", + "root_type": "Asset" + }, + { + "name": "costi di impianto", + "root_type": "Asset" + }, + { + "name": "fondo ammortamento software", + "root_type": "Asset" + }, + { + "name": "fondo ammortamento avviamento", + "root_type": "Asset" + } + ], + "name": "IMMOBILIZZAZIONI IMMATERIALI" + }, + { + "children": [ + { + "name": "fondo svalutazione crediti", + "root_type": "Asset" + }, + { + "name": "fondo rischi su crediti", + "root_type": "Asset" + }, + { + "name": "crediti da liquidare", + "root_type": "Asset" + }, + { + "name": "crediti commerciali diversi", + "root_type": "Asset" + }, + { + "account_type": "Receivable", + "name": "clienti c/spese anticipate", + "root_type": "Asset" + }, + { + "account_type": "Receivable", + "name": "crediti v/clienti", + "root_type": "Asset" + }, + { + "name": "cambiali allo sconto", + "root_type": "Asset" + }, + { + "name": "cambiali all'incasso", + "root_type": "Asset" + }, + { + "name": "cambiali attive", + "root_type": "Asset" + }, + { + "name": "fatture da emettere", + "root_type": "Asset" + }, + { + "name": "cambiali insolute", + "root_type": "Asset" + }, + { + "name": "crediti insoluti", + "root_type": "Asset" + } + ], + "name": "CREDITI COMMERCIALI" + }, + { + "children": [ + { + "name": "fornitori c/acconti", + "root_type": "Asset" + }, + { + "name": "materie di consumo", + "root_type": "Asset" + }, + { + "name": "merci", + "root_type": "Asset" + } + ], + "name": "RIMANENZE" + }, + { + "children": [ + { + "name": "crediti v/istituti previdenziali", + "root_type": "Asset" + }, + { + "account_type": "Receivable", + "name": "debitori diversi", + "root_type": "Asset" + }, + { + "name": "personale c/acconti", + "root_type": "Asset" + }, + { + "name": "crediti per cauzioni", + "root_type": "Asset" + }, + { + "name": "crediti per ritenute subite", + "root_type": "Asset" + }, + { + "name": "crediti per imposte", + "root_type": "Asset" + }, + { + "name": "IVA n/credito", + "root_type": "Asset" + }, + { + "name": "IVA c/acconto", + "root_type": "Asset" + }, + { + "name": "crediti per IVA", + "root_type": "Asset" + }, + { + "name": "imposte c/acconto", + "root_type": "Asset" + } + ], + "name": "CREDITI DIVERSI" + }, + { + "children": [ + { + "name": "risconti attivi", + "root_type": "Asset" + }, + { + "name": "ratei attivi", + "root_type": "Asset" + } + ], + "name": "RATEI E RISCONTI ATTIVI" + }, + { + "children": [ + { + "account_type": "Bank or Cash", + "name": "assegni", + "root_type": "Asset" + }, + { + "account_type": "Bank or Cash", + "name": "denaro in cassa", + "root_type": "Asset" + }, + { + "account_type": "Bank or Cash", + "name": "valori bollati", + "root_type": "Asset" + }, + { + "account_type": "Bank or Cash", + "name": "c/c postali", + "root_type": "Asset" + }, + { + "account_type": "Bank or Cash", + "name": "banche c/c", + "root_type": "Asset" + } + ], + "name": "DISPONIBILIT\u00c0 LIQUIDE" + } + ], + "name": "ATTIVO" + }, + { + "children": [ + { + "children": [ + { + "name": "proventi finanziari diversi", + "root_type": "Income" + }, + { + "name": "interessi attivi v/clienti", + "root_type": "Income" + }, + { + "name": "interessi attivi bancari", + "root_type": "Income" + }, + { + "name": "interessi attivi postali", + "root_type": "Income" + } + ], + "name": "PROVENTI FINANZIARI" + }, + { + "children": [ + { + "name": "oneri finanziari diversi", + "root_type": "Expense" + }, + { + "name": "interessi passivi bancari", + "root_type": "Expense" + }, + { + "name": "interessi passivi su mutui", + "root_type": "Expense" + }, + { + "name": "interessi passivi v/fornitori", + "root_type": "Expense" + }, + { + "name": "sconti passivi bancari", + "root_type": "Expense" + } + ], + "name": "ONERI FINANZIARI" + } + ], + "name": "PROVENTI E ONERI FINANZIARI" + }, + { + "children": [ + { + "name": "stato patrimoniale", + "root_type": "Expense" + }, + { + "name": "conto di risultato economico", + "root_type": "Expense" + } + ], + "name": "CONTI DI RISULTATO" } ], - "name": "PLAN DE CTAS. ECUADOR" + "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 index 2f538c2d93..835b76d93b 100644 --- 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 @@ -1,7 +1,4055 @@ { "name": "PCMN Luxembourg", "root": { - "children": [], + "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": 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"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 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\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 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"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" + }, + { + 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"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 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"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": 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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 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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": "" } 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 index 89ff19c6b6..fbe698968f 100644 --- 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 @@ -2726,42 +2726,54 @@ { "children": [ { - "name": "AUTRES SUBVENTIONS D'INVESTISSEMENT" + "name": "AUTRES SUBVENTIONS D'INVESTISSEMENT", + "root_type": "Liability" }, { "children": [ { - "name": "Autres" + "name": "Autres", + "root_type": "Liability" }, { - "name": "\u00c9tat" + "name": "\u00c9tat", + "root_type": "Liability" }, { - "name": "D\u00e9partements" + "name": "D\u00e9partements", + "root_type": "Liability" }, { - "name": "R\u00e9gions" + "name": "R\u00e9gions", + "root_type": "Liability" }, { - "name": "Entreprises publiques ou mixtes" + "name": "Entreprises publiques ou mixtes", + "root_type": "Liability" }, { - "name": "Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es" + "name": "Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es", + "root_type": "Liability" }, { - "name": "Organismes internationaux" + "name": "Organismes internationaux", + "root_type": "Liability" }, { - "name": "Entreprises et organismes priv\u00e9s" + "name": "Entreprises et organismes priv\u00e9s", + "root_type": "Liability" } ], - "name": "SUBVENTIONS D'\u00c9QUIPEMENT A" + "name": "SUBVENTIONS D'\u00c9QUIPEMENT A", + "root_type": "Liability" }, { - "name": "SUBVENTIONS D'\u00c9QUIPEMENT B" + "name": "SUBVENTIONS D'\u00c9QUIPEMENT B", + "root_type": "Liability" } ], - "name": "SUBVENTIONS D'INVESTISSEMENT" + "name": "SUBVENTIONS D'INVESTISSEMENT", + "root_type": "Liability" }, { "children": [ @@ -2952,204 +2964,262 @@ { "children": [ { - "name": "ACTIONNAIRES, CAPITAL SOUSCRIT, NON APPEL\u00c9" + "name": "ACTIONNAIRES, CAPITAL SOUSCRIT, NON APPEL\u00c9", + "root_type": "Liability" }, { "children": [ { - "name": "Capital souscrit, appel\u00e9, vers\u00e9, amorti" + "name": "Capital souscrit, appel\u00e9, vers\u00e9, amorti", + "root_type": "Liability" }, { - "name": "Capital souscrit, non appel\u00e9" + "name": "Capital souscrit, non appel\u00e9", + "root_type": "Liability" }, { - "name": "Capital souscrit, appel\u00e9, vers\u00e9, non amorti" + "name": "Capital souscrit, appel\u00e9, vers\u00e9, non amorti", + "root_type": "Liability" }, { - "name": "Capital souscrit, appel\u00e9, non vers\u00e9" + "name": "Capital souscrit, appel\u00e9, non vers\u00e9", + "root_type": "Liability" }, { - "name": "Capital souscrit soumis \u00e0 des conditions particuli\u00e8res" + "name": "Capital souscrit soumis \u00e0 des conditions particuli\u00e8res", + "root_type": "Liability" } ], - "name": "CAPITAL SOCIAL" + "name": "CAPITAL SOCIAL", + "root_type": "Liability" }, { - "name": "CAPITAL PERSONNEL" + "name": "CAPITAL PERSONNEL", + "root_type": "Liability" }, { "children": [ { - "name": "Autres dotations" + "name": "Autres dotations", + "root_type": "Liability" }, { - "name": "Dotation initiale" + "name": "Dotation initiale", + "root_type": "Liability" }, { - "name": "Dotations compl\u00e9mentaires" + "name": "Dotations compl\u00e9mentaires", + "root_type": "Liability" } ], - "name": "CAPITAL PAR DOTATION" + "name": "CAPITAL PAR DOTATION", + "root_type": "Liability" }, { "children": [ { - "name": "Autres primes" + "name": "Autres primes", + "root_type": "Liability" }, { - "name": "Primes d'\u00e9mission" + "name": "Primes d'\u00e9mission", + "root_type": "Liability" }, { - "name": "Primes de fusion" + "name": "Primes de fusion", + "root_type": "Liability" }, { - "name": "Primes d'apport" + "name": "Primes d'apport", + "root_type": "Liability" }, { - "name": "Primes de conversion" + "name": "Primes de conversion", + "root_type": "Liability" } ], - "name": "PRIMES LI\u00c9ES AUX CAPITAUX PROPRES" + "name": "PRIMES LI\u00c9ES AUX CAPITAUX PROPRES", + "root_type": "Liability" }, { "children": [ { - "name": "Pr\u00e9l\u00e8vements d\u2019autoconsommation" + "name": "Pr\u00e9l\u00e8vements d\u2019autoconsommation", + "root_type": "Liability" }, { - "name": "Op\u00e9rations courantes" + "name": "Op\u00e9rations courantes", + "root_type": "Liability" }, { - "name": "R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles" + "name": "R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles", + "root_type": "Liability" }, { - "name": "Apports temporaires" + "name": "Apports temporaires", + "root_type": "Liability" }, { - "name": "Autres pr\u00e9l\u00e8vements" + "name": "Autres pr\u00e9l\u00e8vements", + "root_type": "Liability" } ], - "name": "COMPTE DE L'EXPLOITANT" + "name": "COMPTE DE L'EXPLOITANT", + "root_type": "Liability" }, { "children": [ { - "name": "\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale" + "name": "\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale", + "root_type": "Liability" }, { - "name": "\u00c9carts de r\u00e9\u00e9valuation libre" + "name": "\u00c9carts de r\u00e9\u00e9valuation libre", + "root_type": "Liability" } ], - "name": "\u00c9CARTS DE R\u00c9\u00c9VALUATION" + "name": "\u00c9CARTS DE R\u00c9\u00c9VALUATION", + "root_type": "Liability" } ], - "name": "CAPITAL" + "name": "CAPITAL", + "root_type": "Liability" }, { "children": [ { - "name": "R\u00c9SERVES STATUTAIRES OU CONTRACTUELLES" + "name": "R\u00c9SERVES STATUTAIRES OU CONTRACTUELLES", + "root_type": "Liability" }, { - "name": "R\u00c9SERVE L\u00c9GALE" + "name": "R\u00c9SERVE L\u00c9GALE", + "root_type": "Liability" }, { "children": [ { - "name": "R\u00e9serves facultatives" + "name": "R\u00e9serves facultatives", + "root_type": "Liability" }, { - "name": "R\u00e9serves diverses" + "name": "R\u00e9serves diverses", + "root_type": "Liability" } ], - "name": "AUTRES R\u00c9SERVES" + "name": "AUTRES R\u00c9SERVES", + "root_type": "Liability" }, { "children": [ { - "name": "Autres r\u00e9serves r\u00e9glement\u00e9es" + "name": "Autres r\u00e9serves r\u00e9glement\u00e9es", + "root_type": "Liability" }, { - "name": "R\u00e9serves cons\u00e9cutives \u00e0 l'octroi de subventions d'investissement" + "name": "R\u00e9serves cons\u00e9cutives \u00e0 l'octroi de subventions d'investissement", + "root_type": "Liability" }, { - "name": "R\u00e9serves de plus-values nettes \u00e0 long terme" + "name": "R\u00e9serves de plus-values nettes \u00e0 long terme", + "root_type": "Liability" } ], - "name": "R\u00c9SERVES R\u00c9GLEMENT\u00c9ES" + "name": "R\u00c9SERVES R\u00c9GLEMENT\u00c9ES", + "root_type": "Liability" } ], - "name": "R\u00c9SERVES" + "name": "R\u00c9SERVES", + "root_type": "Liability" }, { "children": [ { "children": [ { - "name": "Perte - Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s" + "name": "Perte - Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s", + "root_type": "Liability" }, { - "name": "Perte nette \u00e0 reporter" + "name": "Perte nette \u00e0 reporter", + "root_type": "Liability" } ], - "name": "REPORT \u00c0 NOUVEAU D\u00c9BITEUR" + "name": "REPORT \u00c0 NOUVEAU D\u00c9BITEUR", + "root_type": "Liability" }, { - "name": "REPORT \u00c0 NOUVEAU CR\u00c9DITEUR" + "name": "REPORT \u00c0 NOUVEAU CR\u00c9DITEUR", + "root_type": "Liability" } ], - "name": "REPORT \u00c0 NOUVEAU" + "name": "REPORT \u00c0 NOUVEAU", + "root_type": "Liability" }, { "children": [ { - "name": "R\u00c9SULTAT HORS ACTIVIT\u00c9S ORDINAIRES (R.H.A.O.)" + "name": "R\u00c9SULTAT HORS ACTIVIT\u00c9S ORDINAIRES (R.H.A.O.)", + "root_type": "Liability" }, { - "name": "R\u00c9SULTAT NET : PERTE" + "name": "R\u00c9SULTAT NET : PERTE", + "root_type": "Liability" }, { - "name": "EXC\u00c9DENT BRUT D'EXPLOITATION (E.B.E.)" + "name": "EXC\u00c9DENT BRUT D'EXPLOITATION (E.B.E.)", + "root_type": "Liability" }, { - "name": "R\u00c9SULTAT D'EXPLOITATION (R.E.)" + "name": "R\u00c9SULTAT D'EXPLOITATION (R.E.)", + "root_type": "Liability" }, { - "name": "R\u00c9SULTAT FINANCIER (R.F.)" + "name": "R\u00c9SULTAT FINANCIER (R.F.)", + "root_type": "Liability" }, { - "name": "R\u00c9SULTAT DES ACTIVIT\u00c9S ORDINAIRES (R.A.O.)" + "name": "R\u00c9SULTAT DES ACTIVIT\u00c9S ORDINAIRES (R.A.O.)", + "root_type": "Liability" }, { "children": [ { - "name": "R\u00e9sultat en instance d'affectation : Perte" + "name": "R\u00e9sultat en instance d'affectation : Perte", + "root_type": "Liability" }, { - "name": "R\u00e9sultat en instance d'affectation : B\u00e9n\u00e9fice" + "name": "R\u00e9sultat en instance d'affectation : B\u00e9n\u00e9fice", + "root_type": "Liability" } ], - "name": "R\u00c9SULTAT EN INSANCE D\u2019AFFECTATION" + "name": "R\u00c9SULTAT EN INSANCE D\u2019AFFECTATION", + "root_type": "Liability" }, { - "name": "R\u00c9SULTAT NET : B\u00c9N\u00c9FICE" + "name": "R\u00c9SULTAT NET : B\u00c9N\u00c9FICE", + "root_type": "Liability" }, { "children": [ { - "name": "Marge brute sur marchandises" + "name": "Marge brute sur marchandises", + "root_type": "Liability" }, { - "name": "Marge brute sur mati\u00e8res" + "name": "Marge brute sur mati\u00e8res", + "root_type": "Liability" } ], - "name": "MARGE BRUTE (M.B.)" + "name": "MARGE BRUTE (M.B.)", + "root_type": "Liability" }, { - "name": "VALEUR AJOUT\u00c9E (V.A.)" + "name": "VALEUR AJOUT\u00c9E (V.A.)", + "root_type": "Liability" } ], - "name": "R\u00c9SULTAT NET DE L'EXERCICE" + "name": "R\u00c9SULTAT NET DE L'EXERCICE", + "root_type": "Liability" } ], "name": "Comptes de capitaux" 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 index b2352e8256..cf804c2ff6 100644 --- 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 @@ -1,7 +1,542 @@ { "name": "Basic Chart of Account", "root": { - "children": [], + "children": [ + { + "children": [ + { + "name": "Automobile Expense", + "root_type": "Expense" + }, + { + "name": "Payroll Expenses", + "root_type": "Expense" + }, + { + "name": "Interest Expense", + "root_type": "Expense" + }, + { + "name": "Continuing Education", + "root_type": "Expense" + }, + { + "name": "Meals and Entertainment", + "root_type": "Expense" + }, + { + "name": "Custom Hire and Contract Labor", + "root_type": "Expense" + }, + { + "name": "Repairs and Maintenance", + "root_type": "Expense" + }, + { + "name": "Postage and Delivery", + "root_type": "Expense" + }, + { + "name": "Small Tools and Equipment", + "root_type": "Expense" + }, + { + "name": "Chemicals Purchased", + "root_type": "Expense" + }, + { + "name": "Gasoline, Fuel and Oil", + "root_type": "Expense" + }, + { + "name": "Equipment Rental", + "root_type": "Expense" + }, + { + "name": "Taxes - Property", + "root_type": "Expense" + }, + { + "name": "Miscellaneous Expense", + "root_type": "Expense" + }, + { + "name": "Uniforms", + "root_type": "Expense" + }, + { + "name": "Veterinary, Breeding, Medicine", + "root_type": "Expense" + }, + { + "name": "Professional Fees", + "root_type": "Expense" + }, + { + "name": "Janitorial Expense", + "root_type": "Expense" + }, + { + "children": [ + { + "name": "General Liability Insurance", + "root_type": "Expense" + }, + { + "name": "Life and Disability Insurance", + "root_type": "Expense" + }, + { + "name": "Health Insurance", + "root_type": "Expense" + }, + { + "name": "Professional Liability", + "root_type": "Expense" + }, + { + "name": "Worker's Compensation", + "root_type": "Expense" + } + ], + "name": "Insurance Expense", + "root_type": "Expense" + }, + { + "name": "Travel Expense", + "root_type": "Expense" + }, + { + "name": "Advertising and Promotion", + "root_type": "Expense" + }, + { + "name": "Office Supplies", + "root_type": "Expense" + }, + { + "name": "Dues and Subscriptions", + "root_type": "Expense" + }, + { + "name": "Feed Purchased", + "root_type": "Expense" + }, + { + "name": "Bank Service Charges", + "root_type": "Expense" + }, + { + "name": "Marketing Expense", + "root_type": "Expense" + }, + { + "name": "Storage and Warehousing", + "root_type": "Expense" + }, + { + "name": "Computer and Internet Expenses", + "root_type": "Expense" + }, + { + "name": "Fertilizers and Lime", + "root_type": "Expense" + }, + { + "name": "Seeds and Plants Purchased", + "root_type": "Expense" + }, + { + "name": "Conservation Expenses", + "root_type": "Expense" + }, + { + "name": "Freight and Trucking", + "root_type": "Expense" + }, + { + "name": "Depreciation Expense", + "root_type": "Expense" + }, + { + "name": "Printing and Reproduction", + "root_type": "Expense" + }, + { + "name": "Car and Truck Expenses", + "root_type": "Expense" + }, + { + "name": "Charitable Contributions", + "root_type": "Expense" + }, + { + "name": "Rent Expense", + "root_type": "Expense" + }, + { + "name": "Utilities", + "root_type": "Expense" + }, + { + "name": "Telephone Expense", + "root_type": "Expense" + }, + { + "name": "Business Licenses and Permits", + "root_type": "Expense" + } + ], + "name": "Expenses", + "root_type": "Expense" + }, + { + "children": [ + { + "children": [ + { + "name": "Client Trust Account", + "root_type": "Asset" + }, + { + "children": [ + { + "account_type": "Receivable", + "name": "Account Receivable", + "root_type": "Asset" + } + ], + "name": "Receivable", + "root_type": "Asset" + }, + { + "account_type": "Bank or Cash", + "name": "Cash or Cash Equivalents", + "root_type": "Asset" + } + ], + "name": "Current Assets", + "root_type": "Asset" + }, + { + "children": [ + { + "name": "Security Deposits Asset", + "root_type": "Asset" + } + ], + "name": "Other Assets", + "root_type": "Asset" + }, + { + "children": [ + { + "name": "Court Costs", + "root_type": "Asset" + }, + { + "name": "Advanced Client Costs", + "root_type": "Asset" + }, + { + "name": "Filing Fees", + "root_type": "Asset" + }, + { + "name": "Expert Witness Fees", + "root_type": "Asset" + } + ], + "name": "Other Current Assets", + "root_type": "Asset" + }, + { + "account_type": "Fixed Asset", + "children": [ + { + "account_type": "Fixed Asset", + "name": "Furniture and Equipment", + "root_type": "Asset" + }, + { + "name": "Accumulated Depreciation", + "root_type": "Asset" + } + ], + "name": "Fixed Assets", + "root_type": "Asset" + } + ], + "name": "Assets", + "root_type": "Asset" + }, + { + "children": [ + { + "account_type": "Equity", + "children": [ + { + "account_type": "Equity", + "name": "Capital Stock", + "root_type": "Liability" + }, + { + "account_type": "Equity", + "name": "Retained Earnings", + "root_type": "Liability" + }, + { + "account_type": "Equity", + "name": "Dividends Paid", + "root_type": "Liability" + }, + { + "account_type": "Equity", + "name": "Opening Balance Equity", + "root_type": "Liability" + } + ], + "name": "Equity", + "root_type": "Liability" + }, + { + "children": [ + { + "children": [ + { + "children": [ + { + "name": "Account Payable", + "root_type": "Liability" + } + ], + "name": "Payable", + "root_type": "Liability" + } + ], + "name": "Current Liabilities", + "root_type": "Liability" + }, + { + "children": [ + { + "name": "Sales Tax Payable", + "root_type": "Liability" + }, + { + "name": "Customer Deposits Received", + "root_type": "Liability" + }, + { + "name": "Payroll Liabilities", + "root_type": "Liability" + }, + { + "name": "Use Tax Payable", + "root_type": "Liability" + } + ], + "name": "Other Current Liabilities", + "root_type": "Liability" + } + ], + "name": "Liabilities", + "root_type": "Liability" + } + ], + "name": "Liabilities and Equity", + "root_type": "Liability" + }, + { + "children": [ + { + "name": "Settlement Income", + "root_type": "Income" + }, + { + "name": "Commodity Credit Loans", + "root_type": "Income" + }, + { + "name": "Administrative Fees", + "root_type": "Income" + }, + { + "name": "Shipping and Delivery Income", + "root_type": "Income" + }, + { + "name": "Sales", + "root_type": "Income" + }, + { + "name": "Commission income", + "root_type": "Income" + }, + { + "name": "Fuel Tax Credits and Other Inc.", + "root_type": "Income" + }, + { + "name": "Livestock Sales", + "root_type": "Income" + }, + { + "name": "Custom Hire Income", + "root_type": "Income" + }, + { + "name": "Crop Insurance Proceeds", + "root_type": "Income" + }, + { + "name": "Legal Fee Income", + "root_type": "Income" + }, + { + "name": "Cooperative Distributions", + "root_type": "Income" + }, + { + "name": "Job Income", + "root_type": "Income" + }, + { + "name": "Crop Sales", + "root_type": "Income" + }, + { + "name": "Sales Discounts", + "root_type": "Income" + }, + { + "name": "Rental Income", + "root_type": "Income" + }, + { + "name": "Farmers Market Sales", + "root_type": "Income" + }, + { + "name": "Sales", + "root_type": "Income" + }, + { + "name": "Sales Discounts", + "root_type": "Income" + }, + { + "name": "Service Income", + "root_type": "Income" + }, + { + "name": "Agricultural Program Payments", + "root_type": "Income" + } + ], + "name": "Income", + "root_type": "Income" + }, + { + "children": [ + { + "name": "Proceeds from Sale of Assets", + "root_type": "Income" + }, + { + "name": "Finance Charge Income", + "root_type": "Income" + }, + { + "name": "Interest Income", + "root_type": "Income" + }, + { + "name": "Insurance Proceeds Received", + "root_type": "Income" + } + ], + "name": "Other Income", + "root_type": "Income" + }, + { + "account_type": "Cost of Goods Sold", + "children": [ + { + "account_type": "Cost of Goods Sold", + "name": "Other Job Related Costs", + "root_type": "Expense" + }, + { + "account_type": "Cost of Goods Sold", + "name": "Commissions Paid", + "root_type": "Expense" + }, + { + "account_type": "Cost of Goods Sold", + "name": "Tools and Small Equipment", + "root_type": "Expense" + }, + { + "account_type": "Cost of Goods Sold", + "name": "Merchant Account Fees", + "root_type": "Expense" + }, + { + "account_type": "Cost of Goods Sold", + "name": "Job Materials Purchased", + "root_type": "Expense" + }, + { + "account_type": "Cost of Goods Sold", + "name": "Subcontracted Services", + "root_type": "Expense" + }, + { + "account_type": "Cost of Goods Sold", + "name": "Equipment Rental for Jobs", + "root_type": "Expense" + }, + { + "account_type": "Cost of Goods Sold", + "name": "Purchases - Resale Items", + "root_type": "Expense" + }, + { + "account_type": "Cost of Goods Sold", + "name": "Commissions Paid", + "root_type": "Expense" + }, + { + "account_type": "Cost of Goods Sold", + "name": "Freight and Shipping Costs", + "root_type": "Expense" + }, + { + "account_type": "Cost of Goods Sold", + "name": "Merchant Account Fees", + "root_type": "Expense" + }, + { + "account_type": "Cost of Goods Sold", + "name": "Media Purchased for Clients", + "root_type": "Expense" + }, + { + "account_type": "Cost of Goods Sold", + "name": "Purchase Discounts", + "root_type": "Expense" + }, + { + "account_type": "Cost of Goods Sold", + "name": "Subcontractors Expense", + "root_type": "Expense" + } + ], + "name": "Cost of Goods Sold", + "root_type": "Expense" + } + ], "name": "Basic", "parent_id": null } diff --git a/erpnext/patches/4_0/set_account_details.py b/erpnext/patches/4_0/set_account_details.py deleted file mode 100644 index 36853a6b45..0000000000 --- a/erpnext/patches/4_0/set_account_details.py +++ /dev/null @@ -1,14 +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 - -def execute(): - for d in (('Asset', 'Debit', 'No'), ('Liability', 'Credit', 'No'), ('Expense', 'Debit', 'Yes'), - ('Income', 'Credit', 'Yes')): - frappe.db.sql("""update `tabAccount` set root_type = %s - where debit_or_credit=%s and is_pl_account=%s""", d) - - 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/setup/doctype/company/test_company.py b/erpnext/setup/doctype/company/test_company.py index e21ebfd869..1fd87af1bf 100644 --- a/erpnext/setup/doctype/company/test_company.py +++ b/erpnext/setup/doctype/company/test_company.py @@ -8,18 +8,25 @@ import unittest class TestCompany(unittest.TestCase): def test_coa(self): - company_bean = frappe.bean({ - "doctype": "Company", - "company_name": "_Test Company 2", - "abbr": "_TC2", - "default_currency": "INR", - "country": "India", - "chart_of_accounts": "India - Chart of Accounts for Public Ltd" - }) + for country, chart_name in frappe.db.sql("""select country, chart_name + from `tabChart of Accounts` order by country""", as_list=1): + print 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.get_value("Account", "Balance Sheet - _TC2")) + 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 = [